Revised Form BS 100 for Commercial Banks in Uganda

REVISED FORM BS 100 FOR COMMERCIAL BANKS IN UGANDA MONTHLY STATEMENT OF ASSETS AND LIABILITIES (in 000s of Uganda Shillings) NOTES & COINS 10 BALANCES WITH BANK OF UGANDA 2 0 Balance on Clearing House Account 3 0 REPO loan 4 0 BANK OF UGANDA SECURITIES 5 0 Bank of Uganda Bill 6 0 Other BOU Securities 7 0 CENTRAL GOVERNMENT SECURITIES 8 0 Treasury Bills (Lines 10 and 11) 9 00 0 Trading Account Securities 10 0 Investment Securities 11 0 Treasury Bonds 12 0 Other Central Government Securities 13 0 OTHER SECURITIES (NON-CENTRAL GOVERNMENT SECURITIES) 14 0 DEPOSITS 15 0 Deposits with Commercial banks in Uganda 16 0 Deposits with Credit Institutions in Uganda 17 0 Deposits with Micro-Finance Deposit Taking Institutions (MDI'S) in Uganda 18 0 Deposits with Other Financial Institutions in Uganda 19 0 Deposits with Non-Resident Banks 20 0 LOANS TO FINANCIAL INSTITUTIONS 21 0 Due from Commercial banks in Uganda 22 0 Due from Credit Institutions in Uganda 23 0 Due from Micro-Finance Deposit Taking Institutions (MDI's) in Uganda 24 0 Due from Other Financial Institutions in Uganda 25 0 Due from Resident Parent/Group Companies 26 0 Due from Non-Resident Banks 27 0 Due from Non-Resident Parent/Group Companies 28 0 LOANS, ADMINISTERED ADVANCES, OVERDRAFTS & DISCOUNTS (GROSS) 29 0 Gross Loans 30 0 Gross Overdrafts 31 0 Gross Discounts 32 0 Gross Administered Loans 33 0 Loan Loss Reserves 34 0 Specific Provisions 35 0 Interest in Suspense 36 0 Net Loans Outstanding (Lines 29 less 34) 37 0 FINANCIAL DERIVATIVES 38 0 EQUITY INVESTMENTS 39 0 Equity Investments in subsidiaries/affiliates 40 0 Other Equity Investments 41 0 GROSS FIXED ASSETS 42 0 Bank Premises 43 0 Staff Houses 44 0 Furniture, Equipment & Intangible Assets e.g. Computer Software 45 0 Motor Vehicle & Other Fixed Assets 46 0 Accumulated Depreciation 47 0 Net Fixed Assets (Lines 42 less 47) 48 0 NET DUE FROM OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT 49 0 DUE FROM OTHER BANKS FOR ITEMS IN TRANSIT 50 0 OTHER ASSETS 51 0 TOTAL ASSETS (Lines 1, 2, 5, 8, 14, 15, 21, 37, 38, 39, 48, 49, 50, 51) 52 0 Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s ASSETS Line No.

DEPOSITS 53 0 Demand Deposits 54 0 Savings Deposits 55 0 Time Deposits 56 0 Certificate of Deposit 57 0 BORROWINGS 58 0 Bank of Uganda Clearing House Account 59 0 Repo Sales to BOU 60 0 Bank of Uganda Discount Window Borrowing 61 0 Other Loans from Bank of Uganda 62 0 Commercial banks (Repo Arrangement) 63 0 Commercial banks (Other Loans) 64 0 Credit Institutions 65 0 Micro-Finance Deposit Taking Institutions (MDI's) 66 0 Other Financial Institutions 67 0 Due to Parent/Group Companies 68 0 Other Borrowings- Residents 69 0 Non-Resident Banks 70 0 Due to Non-Resident Parent/Group Companies 71 0 Other Borrowings-Non-Residents 72 0 SECURITIES ISSUED 73 0 Bonds and Debentures 74 0 Other Securities 75 0 FINANCIAL DERIVATIVES 76 0 ADMINISTERED FUNDS 77 0 Bank of Uganda 78 0 Commercial banks 79 0 Credit Institutions 80 0 Micro-Finance Deposit Taking Institutions (MDI's) 81 0 Other Financial Institutions 82 0 Other Residents 83 0 Non-Resident Banks 84 0 Other Non-Residents 85 0 NET DUE TO OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT 86 0 OTHER LIABILITIES 87 0 Unpaid Bank Drafts 88 0 Other Accounts Payable 89 0 Other Provisions 90 0 Others 91 0 SUBORDINATED DEBT AND REDEEMABLE PREFERENCE SHARES 92 0 Subordinated debt 93 0 Redeemable preference shares 94 0 TOTAL LIABILITIES (Lines 53, 58, 73, 76, 77, 86, 87, 92) 95 0 CAPITAL 96 0 Paid up ordinary shares 97 0 Paid up preference shares 98 0 Share Premium 99 0 Retained Earnings/Deficits 100 0 Revaluation Reserves 101 0 General Provisions 102 0 Other Reserves (specify) 103 0 General Credit Risk Reserve 104 0 YEAR-TO-DATE PROFIT/LOSS (After Tax) 105 0 Revenue for Current Year 106 0 Expenditure for Current Year 107 0 TOTAL CAPITAL (Lines 96 and 105) 108 0 TOTAL LIABILITIES AND CAPITAL (Lines 95 and 108) 109 0 2 SCHEDULE 1 - OFF BALANCE SHEET ITEMS (Ushs, '000s) Item Line No. Shs, 000s Foreign Currency, Ushs 000 Total UShs, 000s Outstanding Letters of Credit whether sight, usance or back to back, standby etc. 110 0 Guarantees 111 0 Performance Bonds 112 0 Unused loan/overdraft/commitment 113 0 Treasury Bills Held Under REPO Arrangement 114 0 Forward/Futures Contracts (Lines 116 and 117) 115 0 Purchases 116 0 Sales 117 0 Options, swaps/swapoptions, securitisations and other derivatives 118 0 TOTAL 119 0 LIABILITIES Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s

SCHEDULE 2 - ANALYSIS OF LOANS AND ADVANCES SCHEDULE 2(a) - SECTORAL ANALYSIS OF LOANS AND ADMINISTERED ADVANCES (Line 29) ECONOMIC SECTOR Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s Agriculture (Crops, Livestock, Poultry), Fishing & Forestry 120 Production 121 0 Farming (Crops, Livestock and Poultry) 122 0 Fishing 123 0 Forestry 124 0 Other 125 0 Processing 126 0 Marketing 127 0 Mining and Quarrying 128 0 Crude Petroleum & Natural Gas 129 0 Other Mining & Quarrying 130 0 Manufacturing 131 0 Food, Beverages and Tobacco 132 0 Textiles, Apparel and Leather 133 0 Wood, Wood Products & Furniture 134 0 Paper, Paper Products, Printing & Publishing 135 0 Chemicals, Pharmaceuticals, Plastic and Rubber Products 136 0 Basic and Fabricated Non-Metal and Metal Products 137 0 Building & Construction Materials. 138 0 Other Manufacturing Industries 139 0 Trade 140 Wholesale Trade 141 0 Retail Trade 142 0 Restaurants and Hotels 143 0 Exports 144 0 Imports 145 0 Re-Exports 146 0 Transport and Communication 147 0 Land (Road & Rail) Transport 148 0 Water Transport 149 0 Air Transport 150 0 Travel Agencies 151 0 Postal & Courier Services 152 0 Telecommunications 153 0 Electricity and Water 154 0 Electricty, Lighting & Power 155 0 Water, Water Works & Supply 156 0 Building, Mortgage, Construction and Real Estate 157 0 Mortage 158 0 Residential Mortgages 159 0 Commercial Mortgages 160 0 Land Purchase 161 0 Road Construction and Mantainance 162 0 General Construction Contractors e.g. Building/Construction Companies 163 0 Specialised Contractors e.g. Plumbers, Roof Repair, Electrical Contractors etc 164 0 Property Developers, Estate Agents and Letting Agents 165 0 Business Services 166 0 Working Capital 167 0 Other 168 0 Community, Social & Other Services 169 0 Education Services 170 0 Health Services 171 0 Membership Organisations, Community Development 172 0 Recreational, Cultural and Sporting Sevices 173 0 International Organisations 174 0 Personal Loans and Household Loans 175 0 Purchase of Durable Goods 176 0 o/w Auto (car) loans 177 0 Non durable goods and services 178 0 Others Activities (Not Anywhere Above) 179 0 TOTAL (Lines 120, 128, 131, 140, 147, 154, 157, 166, 169, 175, 179) 180 SCHEDULE 2(b) - LOANS, OVERDRAFTS, DISCOUNTS AND ADMINISTERED ADVANCES (Line 29) INSTITUTIONAL SECTOR AND RESIDENCE STATUS Line No. Shs, 000s Foreign Currency, Ushs 000 Total UShs, 000s Central Govt - Budgetary Accounts 181 0 Central Govt - Project Accounts 182 0 Central Govt - Autonomous Agencies 183 0 Local Government 184 0 Non-Financial Public Enterprises 185 0 Private Enterprises 186 0 Other Residents 187 0 Non-Residents 188 0 TOTAL 189 0 Note: The Totals in 2(a) and 2(b) should agree with each other, and with Line 29

SCHEDULE 2(c) - ANALYSIS OF DEMAND FOR CREDIT DURING THE MONTH SECTOR Line Number Shs, '000 Number Shs, '000 Agriculture 190 Mining and Quarrying 191 Manufacturing 192 Trade 193 Transport and Communication 194 Electricity and Water 195 Building, Construction and Real Estate 196 Business Services 197 Community, Social & Other Services 198 Personal Loan and Household Loans 199 Non-Residents, International Organisations 200 Others Activities (Not Anywhere Above) 201 TOTAL 202 0 Note: Include all Applications made During the Month only. Report all Loans Approved During the Month, Irrespective of when the Application was received. SCHEDULE 2 (d) - MONTH-TO-MONTH CHANGE IN LOANS, OVERDRAFTS AND DISCOUNTS. Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s Total Outstanding Loans, Advances and Discounts of Previous Month 203 0 ADD: Gross extensions during month 204 0 LESS: Repayments of principal and interest during month 205 0 ADD: Interest capitalised or other amounts debited to outstanding balance 206 0 LESS: Payments made to reduce capitalised interest or other amounts credited 207 0 ADD: Revaluations due to exchange rate variation (depreciation) 208 0 LESS: Revaluations due to exchange rate variation (appreciation) 209 0 Total Advances and Discounts for Current Month (Sum of Lines 198 to 204) 210 Note: 1. Amount in Line 203 to agree with the amount in Line 210 of the preceding month's schedule. 2. Amount in Line 210 to agree with Line 29, Line 180 or Line 189. Indicate the amount of Non-Performing Assets for the Current Month (Shs '000s)_________________; Of which Foreign Currency (Shs, '000) ____________ APPLICATIONS APPROVALS

SCHEDULE 4 - ANALYSIS OF DEPOSITS (Line 53) SCHEDULE 4 (a) - SHILLING DEPOSITS (Ushs, '000s) CATEGORY Line no Demand Savings Time CDs Central Bank 211 Central Govt - Budgetary Accounts 212 Central Govt - Project Accounts 213 Central Govt - Autonomous Agencies 214 Local Government 215 Non-Financial Public Enterprises 216 Commercial Banks 217 Credit Institutions 218 Micro-Finance Deposit Taking Institutions 219 Other Financial Institutions 220 o/w NSSF 221 Private Enterprises 222 Other Residents 223 Non-Resident Banks 224 Other Non-Residents 225 TOTAL 226 0 SCHEDULE 4 (B) - FOREIGN CURRENCY DEPOSITS (Shs '000s) CATEGORY Line no Demand Savings Time CDs Central Bank 227 Central Govt - Budgetary Accounts 228 Central Govt - Project Accounts 229 Central Govt - Autonomous Agencies 230 Local Government 231 Non-Financial Public Enterprises 232 Commercial Banks 233 Credit Institutions 234 Micro-Finance Deposit Taking Institutions 235 Other Financial Institutions 236 o/w NSSF 237 Private Enterprises 238 Other Residents 239 Non-Resident Banks 240 Other Non-Residents 241 TOTAL 242 0 Note: The sum of 4(a) and 4(b) should agree with Line 53 SCHEDULE 4 (c) - CHANGE IN DEPOSITS DURING THE MONTH Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s Gross deposits during month 243 0 o/w ATM deposits 244 0 Gross withrawals during the month 245 0 o/w ATM withdrawals 246 0 Net change in deposits during the month (Line 243 less Line 245) 247 0 SCHEDULE 5: ANALYSIS OF EQUITY INVESTMENTS SCHEDULE 5 (a): EQUITY INVESTMENT IN SUBSIDIARIES/ AFFILIATE COMPANIES (Line 40) NAME OF COMPANY Line No % Shareholding Currency Exchange rate Amount A. RESIDENTS 248 0 249 250 251 B. NON-RESIDENTS 252 0 253 254 255 TOTAL 256 0 0 Note: Financial Statements of subsidiaries are to be submitted together with the year-end statements of the reporting institution. Note: Total of Schedule 5(a) to agree with Line 40 SCHEDULE 5 (b): EQUITY INVESTMENTS (Line 39) Line No. Subsidiaries/A ffiliates Others Equity Investments Total UShs, 000s Non-Financial Public Enterprises 257 0 Commercial Banks 258 0 Credit Institutions 259 0 Micro-Finance Deposit Taking Institutions 260 0 Other Financial Institutions 261 0 Private Enterprises 262 0 Non-Resident Banks 263 0 Other Non-Residents 264 0 TOTAL 265 0 Note: Total of Schedule 5(b) to agree with Line 39

SCHEDULE 6: BREAKDOWN OF OTHER ASSETS (Line 51) AND OTHER LIABILITIES (Line 87) SCHEDULE 6(a): BREAKDOWN OF OTHER ASSETS (Required if Other Assets exceed 5% of Total Assets ) OTHER ASSETS Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s 266 267 268 269 270 271 TOTAL 272 0 Note: Totals to agree with Line 51 SCHEDULE 6 (b): BREAKDOWN OF OTHER LIABILITIES (required if Other Liabilities exceed 5% of Total Liabilities except for URA deposits) OTHER LIABILITIES Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s URA Deposits 273 274 275 276 277 278 TOTAL 279 0 Note: Totals to agree with Line 87 URA Funds must be reported even if other liabilities are less than 5% of total liabilities SCHEDULE 7 - BREAKDOWN OF OTHER BORROWINGS (Line 69 and Line 72) NAME OF DEBTOR Line No. Shs, 000s Foreign Currency, Total UShs, 000s A. RESIDENTS 280 281 0 282 0 283 0 B. NON-RESIDENTS 284 0 285 0 286 0 287 0 TOTAL 288 0 Note: Total to agree with Line 69 and 72 SCHEDULE 8 - ANALYSIS OF SECURITIES (Ushs, '000s) SCHEDULE 8 (a) - ANALYSIS OF OTHER SECURITIES HELD (Line 14) ISSUER Line No. Shs, 000s Foreign Currency, U h 000 Total UShs, 000s Local Government 289 Public Non-Financial Enterprises 290 Commercial Banks 291 Credit Institutions 292 Micro-Finance Deposit Taking Institutions 293 Other Financial Institutions 294 Private Enterprises 295 Other Residents 296 Non-Resident Banks 297 Other Non-Residents 298 TOTAL 299 0 Note: Total to agree with Line 14 SCHEDULE 8 (b) - BREAKDOWN OF SECURITIES ISSUED (Line 73) Line No. Shs, 000s Foreign Currency, Ushs,000 Total UShs, 000s Central Bank 300 0 Local Government 301 0 Non-Financial Public Enterprises 302 0 Commercial Banks 303 0 Credit Institutions 304 0 Micro-Finance Deposit Taking Institutions 305 0 Other Financial Institutions 306 0 Private Enterprises 307 0 Other Residents 308 0 Non-Resident Banks 309 0 Other Non-Residents 310 0 TOTAL 311 0 Note: Total to agree with Line 73 SCHEDULE 8 (c) – ANALYSIS OF MATURITIES OF SECURITIES ISSUED (Line 73) Securities Issued (Line 73) For Trading Held to Maturity sub-Total For Trading eld to Maturi sub-Total Total Commercial Paper 312 00 0 Debentures 313 00 0 Bankers Acceptances 314 00 0 Corporate Bonds 315 00 0 Others 316 00 0 TOTAL 317 0 SCHEDULE 8 (d) – ANALYSIS OF MATURITIES OF SECURITIES HELD (Lines 5, 8, 14) Securities Purchased (Line 5, 8, 14) Treasury Bills 318 00 0 Treasury Bonds 319 00 0 Commercial Paper 320 00 0 Debentures 321 00 0 Bankers Acceptances 322 00 0 Corporate Bonds 323 00 0 Others 324 00 0 TOTAL 325 0-1 yr over 1 yr

SCHEDULE 9 - BREAKDOWN OF AMOUNTS DUE FROM NON-RESIDENT BANKS (Line 27) NAME OF BANK Line No. Amount Rating Total UShs, 000s 326 327 328 329 330 331 TOTAL 332 0 0 Note: Total to agree with Line 27 SCHEDULE 10 - ANALYSIS OF FINANCIAL DERIVATIVES (Line 38 and Line 76) SCHEDULE 10(a) - BREAKDOWN OF FINANCIAL DERIVATIVES (Line 38 and Line 76) Line No. ASSETS LIABILITIES Central Bank 333 Central Government 334 Local Government 335 Non-Financial Public Enterprises 336 Commercial Banks 337 Credit Institutions 338 Micro-Finance Deposit Taking Institutions 339 Other Financial Institutions 340 Private Enterprises 341 Other Residents 342 Non-Resident Banks 343 Other Non-Residents 344 TOTAL 345 0 0 Note: Total to agree with Line 38 on the Assets Page and Line 76 on the Liability Page) SCHEDULE 10(b) - MATURITY PROFILE OF FINANCIAL DERIVATIVES (Ushs, '000s) Line No. CONTRACTURAL MATURITY 0-1 Year Over 1 Year Total UShs, 000s Options 346 0 Futures 347 0 Forwards 348 0 Swaps 349 0 Others 350 0 TOTAL 351 0 SCHEDULE 11 - BREAKDOWN OF SURBODINATED DEBT AND REDEEMABLE PREFERENCE SHARES (Line 92) Line No. SURBODINATE D DEBT REDEEMABLE PREFEREANCE SHARES Total UShs, 000s Central Government 352 0 Local Government 353 0 Non-Financial Public Enterprises 354 0 Commercial Banks 355 0 Credit Institutions 356 0 Micro-Finance Deposit Taking Institutions 357 0 Other Financial Institutions 358 0 Private Enterprises 359 0 Other Residents 360 0 Non-Resident Banks 361 0 Other Non-Residents 362 0 TOTAL 363 0 Note: Total to agree with Line 92 SCHEDULE 12 - EXCHANGE RATES (Provide the exchange rate at which you converted your foreign currency assets and liabilities to local currency) ITEM Line No. Shs per foreign currency US Dollar ($) 364 Pound Sterling (£) 365 Kenya Shillings (KES) 366 Tanzanian Shillings (TZS) 367 South African Rand (R) 368 European Euro(€) 369 Danish Krone (DKK) 370 Japanese Yen (¥) 371 Nowergian Krone (NOK) 372 Others (Specify) 373 374 375 376 377 378 SCHEDULE 13 - OTHER COMMENTS (Provide brief reasons for lines that show change of more than 10% from the preceding month) ITEM Line No. Previous amount (Ushs, '000s) Current amount (Ushs, '000s) Remarks 379 380 381 382 383 384 385 386 387 388 389 390 NAME: _____________________________________ TITLE: _____________________________________ SIGNATURE: ________________________________ TELEPHONE: ________________________________