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2017-07-06

Central Bank of Myanmar Capital Adequacy Regulation 2017

The Central Bank of Myanmar issued Capital Adequacy Regulation No. 16/2017 to mandate an 8% regulatory capital adequacy ratio and a minimum 4% Tier I ratio for all licensed banks. Banks must report their capital positions monthly, submit a corrective improvement plan within 30 days of any shortfall, and restrict new lending or branch expansions while under such plans. Full compliance is required within six months of the July 2017 effective date, with non-compliance triggering administrative sanctions under the Financial Institutions Law and the repeal of several prior CBM instructions.

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Capital Adequacy (Myan Ver)(6-7-2017)-5 ￾ပည￾￾ထ￾င￾စ￾သမ￾တ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾ အမ￾န￾ ￾￾￾က￾￾￾င￾စ￾အမ￾တ￾ ၁၆/၂၀၁၇ ၁၃၇၉ ခ￾￾￾စ￾၊ ဝ￾ဆ￾￾လဆန￾￾ ၁၄ ရက￾ (၂၀၁၇ ခ￾￾￾စ￾၊ ဇ￾လ￾￾င￾လ ၇ ရက￾)

￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾သည￾ ￾င￾￾ရ￾￾￾က￾￾ရ￾အဖ￾￾ ￾အစည￾￾မ￾￾￾ဥပ￾ဒပ￾ဒ￾မ ၃၄ ￾￾င￾￾ ၁၈၄ တ￾￾ ￾အရ ဘဏ￾မ￾￾￾လ￾￾က￾န￾￾ဆ￾င￾ရ￾က￾ရန￾အတ￾က￾ ￾အ￾က￾ပ￾စည￾￾မ￾￾￾￾က￾￾ ထ￾တ￾￾ပန￾လ￾￾က￾သည￾။ ၁။ ဤစည￾￾မ￾￾￾￾က￾￾ မတည￾￾င￾ရင￾￾လ￾￾￾လ￾က￾မ￾ဆ￾￾င￾ရ￾စည￾￾မ￾￾￾￾ဟ￾ ￾ခ￾တ￾င￾￾စရမည￾။ ၂။ ဤစည￾￾မ￾￾￾￾သည￾ ဘဏ￾မ￾￾￾￾￾င￾￾ သက￾ဆ￾￾င￾￾စရမည￾။ ၃။ မတည￾￾င￾ရင￾￾လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾ဆ￾￾သည￾မ￾￾ ဘဏ￾၏မတည￾ရင￾￾￾￾￾￾￾င￾￾￾င￾￾ ဘဏ￾၏ဆ￾￾￾￾￾￾￾ ￾￾￾င￾￾￾ခအ￾လ￾￾ပ￾တ￾က￾ခ￾က￾ထ￾￾သည￾￾ ရရန￾ပ￾￾င￾ခ￾င￾￾တ￾￾ ￾၏ အခ￾￾￾￾က￾￾ဆ￾￾သည￾။ ဘဏ￾မ￾￾￾သည￾ မတည￾ ￾င￾ရင￾￾လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾အ￾￾ ￾အ￾က￾ပ￾အတ￾￾င￾￾ အနည￾￾ဆ￾￾￾ထ￾￾ရ￾￾ရမည￾- (က) စ￾စ￾￾ပ￾င￾￾ မတည￾￾င￾ရင￾￾ လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾ (Regulatory Capital Adequacy Ratio) – ၈% (ခ) အနည￾￾ဆ￾￾￾အလ￾￾(၁) မတည￾￾င￾ရင￾￾ လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾ - ၄ % (ဂ) မတည￾￾င￾ရင￾￾လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾က￾￾ ￾ပည￾￾မ￾￾အ￾င￾￾ဆ￾င￾ရ￾က￾ရ￾တ￾င￾ အလ￾￾ (၂) မတည￾￾င￾ရင￾￾ သ￾￾ ￾မဟ￾တ￾ ￾ဖည￾￾စ￾က￾မတည￾￾င￾ရင￾￾က￾￾ အလ￾￾ (၁) မတည￾￾င￾ရင￾￾၏ အမ￾￾￾ဆ￾￾￾ ၁၀၀% အထ￾ ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ခ￾င￾￾￾ပ￾ခ￾က￾￾ဖင￾￾ ထည￾￾သ￾င￾￾ သတ￾မ￾တ￾￾￾￾င￾သည￾။ ၄။ ဘဏ￾သည￾ ၎င￾￾၏ထည￾￾ဝင￾￾ပ￾￾မတည￾￾င￾ရင￾￾အ￾￾ တ￾￾￾￾မ￾င￾￾￾￾￾င￾ရန￾အတ￾က￾ ￾အ￾က￾ပ￾တ￾￾ ￾က￾￾ ￾ဆ￾င￾ရ￾က￾ရမည￾- (က) အစ￾ရ￾ယ￾ယ￾ဝင￾မ￾￾￾၏ သင￾￾လ￾￾￾က￾တ￾ အ￾ထ￾￾ထ￾အစည￾￾အ￾ဝ￾မ￾ အတည￾￾ပ￾￾သ￾ ၎င￾￾၏ဖ￾￾ ￾စည￾￾တည￾￾ထ￾င￾မ￾ဆ￾￾င￾ရ￾ စ￾ရ￾က￾စ￾တမ￾￾အမ￾တ￾အသ￾￾မ￾￾￾အ￾￾ ￾ပင￾ဆင￾￾ခင￾￾၊ (ခ) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ခ￾င￾￾￾ပ￾ခ￾က￾စ￾အ￾￾ ￾တ￾င￾￾ခ￾￾ခင￾￾။ ၅။ ကနဦ￾မတည￾￾င￾ရင￾￾￾￾င￾￾ ထည￾￾ဝင￾￾ပ￾￾မတည￾￾င￾ရင￾￾ ထပ￾မ￾တ￾￾￾￾မ￾င￾￾￾ခင￾￾တစ￾ရပ￾ရပ￾အ￾￾ ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾သ￾￾ ￾ ￾ပ￾သ￾င￾￾ရမည￾။ ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾က မတည￾￾င￾ရင￾￾

2 ဝင￾￾ရ￾က￾လ￾￾ခင￾￾အ￾￾ အတည￾￾ပ￾￾ပ￾￾ပ￾က ဘဏ￾သည￾ အဆ￾￾ပ￾မတည￾￾င￾ရင￾￾အ￾￾ ယင￾￾၏ စ￾ရင￾￾သ￾￾ ￾ ￾￾ပ￾င￾￾￾ရ￾ ￾ ￾￾￾င￾သည￾။ ၆။ ဘဏ￾သည￾ မတည￾￾င￾ရင￾￾အ￾￾ခအ￾န￾￾င￾￾ မတည￾￾င￾ရင￾￾လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾က￾￾ ￾မန￾မ￾ ￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၊ ဘဏ￾လ￾ပ￾ငန￾￾￾က￾￾￾ကပ￾စစ￾￾ဆ￾￾ရ￾ဌ￾နသ￾￾ ￾ ပ￾￾တ￾￾ပ￾တ￾က￾ခ￾က￾မ￾ပ￾￾စ￾အတ￾￾င￾￾ လစ￾￾ လက￾န￾ရက￾တ￾င￾ တင￾￾ပရမည￾။ ၇။ ဘဏ￾သည￾ စည￾￾မ￾￾￾￾အပ￾￾ဒ￾ ၃ ပ￾ သတ￾မ￾တ￾ထ￾￾သည￾￾ မတည￾￾င￾ရင￾￾ လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾မ￾￾￾ ￾ပည￾￾မ￾￾ခင￾￾မရ￾￾ပ￾က အဆ￾￾ပ￾￾လ￾￾￾နည￾￾မ￾က￾￾ သ￾ရ￾￾￾ပ￾￾￾န￾က￾ ရက￾￾ပ￾င￾￾ (၃၀)အတ￾င￾￾ ယင￾￾၏ မတည￾￾င￾ရင￾￾တ￾￾￾￾မ￾င￾￾မ￾အစ￾အစ￾￾က￾￾ ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၊ ဘဏ￾လ￾ပ￾ငန￾￾￾က￾￾￾ကပ￾စစ￾￾ဆ￾ ￾ရ￾ဌ￾နသ￾￾ ￾ တင￾￾ပရမည￾။ ၈။ ဘဏ￾သည￾ မတည￾￾င￾ရင￾￾တ￾￾￾￾မ￾င￾￾￾ခင￾￾အစ￾အစ￾￾က￾￾ ￾ဆ￾င￾ရ￾က￾￾နစ￾￾က￾လအတ￾င￾￾ ￾င￾ထ￾တ￾￾ခ￾￾￾ခင￾￾၊ ဘဏ￾ခ￾￾အသစ￾မ￾￾￾ဖ￾င￾￾လ￾စ￾￾ခင￾￾ သ￾￾ ￾မဟ￾တ￾ ယင￾￾၏ မတည￾￾င￾ရင￾￾အ￾￾ခအ￾နက￾￾ ထ￾ခ￾￾က￾￾စ￾￾￾င￾သည￾￾ ￾ဆ￾င￾ရ￾က￾ခ￾က￾တစ￾ရပ￾ရပ￾က￾￾ ￾ဆ￾င￾ရ￾က￾￾ခင￾￾မ￾ပ￾ရ။ ၉။ ဘဏ￾မ￾￾￾သည￾ ဤစည￾￾မ￾￾￾￾ ထ￾တ￾￾ပန￾သည￾￾￾န ￾မ￾ ￾￾ခ￾က￾လအတ￾င￾￾ စည￾￾မ￾￾￾￾အပ￾￾ဒ￾ ၃ ပ￾ အနည￾￾ဆ￾￾￾မတည￾￾င￾ရင￾￾ လ￾￾￾လ￾က￾မ￾အခ￾￾￾￾ ￾ပည￾￾မ￾￾စရန￾ ￾ဆ￾င￾ရ￾က￾ရမည￾။ ၁၀။ စည￾￾မ￾￾￾￾အပ￾￾ဒ￾ ၉ ပ￾ ခ￾င￾￾￾ပ￾က￾လ￾￾ခ￾က￾လ￾န￾က￾ပ￾￾င￾￾တ￾င￾ ဘဏ￾သည￾ ယင￾￾၏မတည￾ ￾င￾ရင￾￾ ￾လ￾￾￾နည￾￾မ￾အ￾￾ သ￾￾￾လအတ￾င￾￾ ￾ပန￾လည￾￾ပည￾￾မ￾￾အ￾င￾ ￾ဆ￾င￾ရ￾က￾ရန￾ပ￾က￾က￾က￾ပ￾က ￾မန￾မ￾ ￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾သည￾ ￾င￾￾ရ￾￾￾က￾￾ရ￾အဖ￾￾ ￾အစည￾￾မ￾￾￾ဥပ￾ဒ ပ￾ဒ￾မ ၁၅၄ အရ စ￾မ￾ခန￾ ￾ခ￾￾￾ရ￾ ဆ￾￾င￾ရ￾ အ￾ရ￾ယ￾￾ခင￾￾က￾￾ ￾ဆ￾င￾ရ￾က￾￾￾￾င￾သည￾။ ၁၁။ ဤစည￾￾မ￾￾￾￾အ￾￾ လ￾￾က￾န￾ရန￾ပ￾က￾က￾က￾ပ￾က ဘဏ￾သည￾ စည￾￾မ￾￾￾￾အ￾￾￾ဖ￾က￾ဖ￾က￾သည￾￾ အတ￾က￾ ￾င￾￾ရ￾￾￾က￾￾ရ￾အဖ￾￾ ￾အစည￾￾မ￾￾￾ဥပ￾ဒ ပ￾ဒ￾မ ၉၄ ￾￾င￾￾ ၉၆ အရ ဘဏ￾အ￾￾ ￾ပန￾လည￾ တည￾￾မတ￾￾စရန￾ အ￾ရ￾ယ￾￾ဆ￾င￾ရ￾က￾￾ခင￾￾￾￾င￾￾ အဆ￾￾ပ￾ဥပ￾ဒ ပ￾ဒ￾မ ၁၅၄ ပ￾ စ￾မ￾ခန￾ ￾ခ￾￾￾ရ￾နည￾￾လမ￾￾ အရ အ￾ရ￾ယ￾￾ခင￾￾ခ￾ရမည￾။ ၁၂။ ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾သည￾ ￾အ￾က￾ပ￾￾￾န￾￾က￾￾ခ￾က￾မ￾￾￾￾￾င￾￾ အမ￾￾စ￾တ￾￾ ￾က￾￾ ပယ￾ဖ￾က￾ လ￾￾က￾သည￾- (က) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ၄-၈-၁၉၉၂ ရက￾စ￾￾ပ￾ ￾￾န￾￾က￾￾ခ￾က￾အမ￾တ￾ ၁၊ (ခ) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ၁၂-၁-၁၉၉၅ ရက￾စ￾￾ပ￾ ￾￾န￾￾က￾￾ခ￾က￾အမ￾တ￾ ၅၊ (ဂ) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ၃၀-၄-၂၀၀၃ ရက￾စ￾￾ပ￾ ￾￾န￾￾က￾￾ခ￾က￾အမ￾တ￾ ၁၉၊

3 (ဃ) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ၃-၁၂-၂၀၀၇ ရက￾စ￾￾ပ￾ အမ￾￾စ￾အမ￾တ￾၊ မဗဘ￾ဘဏ￾စစ￾-၄၉ (င) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ၁၄-၁၂-၂၀၁၁ ရက￾စ￾￾ပ￾ ￾￾န￾￾က￾￾ခ￾က￾အမ￾တ￾ (၈/၂၀၁၁)၊ (စ) ￾မန￾မ￾￾￾￾င￾င￾￾တ￾￾ဗဟ￾￾ဘဏ￾၏ ၅-၃-၂၀၁၃ ရက￾စ￾￾ပ￾ စ￾အမ￾တ￾၊ ၁၅၉၀/ ၉၈၂-ကက(၁)/ ၂၀၁၂-၂၀၁၃ ၁၃။ ဤစည￾￾မ￾￾￾￾သည￾ ထ￾တ￾￾ပန￾သည￾￾￾န ￾မ￾စ၍ ခ￾က￾ခ￾င￾￾အက￾￾￾￾သက￾￾ရ￾က￾￾စရမည￾။ (ပ￾￾)￾က￾￾￾￾က￾￾￾￾မ￾င￾ ဥက￾ ￾

Capital Adequacy(Attachment)Myanmar Capital Adequacy Form Central Bank of Myanmar Banking Supervision Department Capital Adequacy Worksheet Bank Name: Bank Code No: Date/Period Tier 1 (Core) Capital: Thousands of Kyat 1 Total equity capital - 1a Paid in Capital (Common Stock) - 1b Perpetual non-cumulative preference shares 1c Surplus 1d Retained Earnings 1e Statutory Reserves - 1f Capital Grants Minus: 1g Profit & Loss of Current Year if negative 1h Intangible Assets 1i Net Deferred Tax Assets 1j Pre-operating expenses 1k Related party lending 1l Total Tier 1 (Core) Capital 2 Tier 2 (Supplementary) Capital: 2a General loan loss reserve on credit(1.25% of total risk weight asset) 2b Revaluation Reserves on Fixed Assets - 2c Cumulative Foreign Exchange Translation Adjustment 2d Profit/Loss of Current Year (if positive) - 2e Total Tier 2 (Supplementary) Capital

3 Allowable Portion of Tier 2 (Supplementary) Capital - 4 Deducted Equity Investments - 5 Regulatory Capital = Tier 1 + Allowable Tier 2 – Deducted Equity Investments Risk-Weight Categories 6 0% risk weight: 6a Cash in Kyat and Fully-convertible Foreign Currencies 6b Direct Claims on Central Banks and Central Governments of OECD Member Countries 6c Direct Claims on CBM - 6d Loans Collateralized by Blocked Deposits - 6e Direct Claims on Government Securities ပ￾￾တ￾￾

2 6f Total - 6g 0% Risk-Weight Total (Above Total 6f x 0%) 0 7 20% risk weight 7a Loans Collateralized by Claims on Central Banks and Central Governments of OECD Member Countries 7b Direct Claims on Banks Licensed in OECD Member Countries 7c Short-term Claims on Banks Licensed In Non- OECD Member Countries 7d Loans Collateralized by Claims on or Guaranteed by Multilateral Lending Institutions 7e Cash Items in Process of Collection - 7f Total 7g 20% Risk-Weight Total (Above Total x 20%) 8 50% risk weight 8a Qualifying Residential Mortgage Loans - 8b Total - 8c 50% Risk-Weight Total (Above Total x 50%) - 9 100% risk weight - 9a All Other Assets - 9b Minus: Intangible Assets - 9c Net Deferred Tax Assets - 9d Pre operating expenses 9e Deducted Equity Investments - 9f Equals: Total - 9g 100% Risk-Weight Total (Above Total x 100%) - 10 Off-balance sheet items with 0% Credit Conversion Factor 10a Unused Portions of Commitments with Original Maturity of 1 Year or Less 10b Unused Portions of Commitments that are unconditionally cancelable 10c Total - 10d 0% Credit Conversion Factor Total (Above Total x 0%) - 11 Off-balance sheet items with 20% Credit Conversion Factor 11a Commercial Letters of Credit 11a(i) 0 % Risk Weight - 11a (ii) 20% Risk Weight - 11a (iii) 50% Risk Weight - 11a (iv) 100% Risk Weight - 11b Total - 11c Risk-Weighted Total - 11d 20% Credit Conversion Factor Total (Risk-Weighted Total x 20%)

3 12 Off-balance sheet items with 100% Credit Conversion Factor 12a Guarantees and Standby Letters of Credit 12a(i) 0 % Risk Weight - 12a(ii) 20% Risk Weight - 12a(iii) 50% Risk Weight - 12a(iv) 100% Risk Weight - 12b Total - 12c Risk-Weighted Total - 12d Others 12d(i) 0 % Risk Weight - 12d(ii) 20% Risk Weight - 12d(iii) 50% Risk Weight - 12d(iv) 100% Risk Weight - 12e Total - 12f Risk-Weighted Total - 12g 100% Credit Conversion Factor Total (Risk-Weighted Totals x 100%) 13 Total Risk-Weighted Assets 14 Tier 1 Capital Ratio % (Tier 1 Capital as % of Total Risk-Weighted Assets) 15 Regulatory Capital Ratio % (Regulatory Capital as % of Total Risk-Weighted Assets)

Capital Adequacy(ENG) 6-7-2017-5 The Republic of the Union of Myanmar Central Bank of Myanmar Notification No. (16/2017) 14th Waxing Day of Waso 1379 ME July 7, 2017

In exercise of the powers conferred under Sections 34 and 184 of the Financial Institutions Law, the Central Bank of Myanmar hereby issues the following Regulations:

  1. These Regulations shall be called Capital Adequacy Regulation (CAR).
  2. These Regulations shall apply to all banks.
  3. Capital Adequacy Ratio is a measure of the amount of a bank’s capital expressed as a percentage of its risk weighted assets. Banks are required to maintain the Capital Adequacy Ratio as follows: (a) Regulatory capital adequacy ratio is 8%; (b) The minimum Tier I Capital Adequacy Ratio is 4%. (c) In meeting the capital adequacy ratio, elements of Tier 2 or supplementary capital, may be included subject to approval of the Central Bank of Myanmar up to a maximum of 100% of Tier 1 or core capital.
  4. A bank may increase its paid up capital by- (a) amendment to its constituent documents approved by the general meeting of the shareholders; and (b) the written approval of the Central Bank of Myanmar.
  5. The initial paid-up capital and any subsequent increases in paid up capital must be deposited at the Central Bank of Myanmar. Subsequent to verification by the Central Bank of Myanmar, the bank may move the funds to their account.
  6. Every bank must report the position of capital and capital adequacy ratio at the end of each month in the attached form to the Banking Supervision Department of the Central Bank of Myanmar.
  7. When a bank’s capital falls below limits as mentioned under above paragraphs 3, the bank shall present a capital improvement plan to the Banking Supervision Department of the Central Bank of Myanmar within 30 days of becoming aware of such shortfall.
  8. When a bank is under a capital improvement plan it shall not lend, apply for new branches or carry out any activities which further deteriorate its capital position.
  9. Banks are required to meet the minimum capital adequacy ratios in paragraph 3 within six months from the date of these regulations.
  10. After the authorized transition period of six months, if a bank fails to improve its capital position within three months of the shortfall in its capital, the Central Bank of Myanmar may impose the administrative action under Section 154 of the Financial Institutions Law.

2 11. Failure to comply with these Regulations constitute a violation and is subject to corrective actions or sanctions as may be imposed under section 94 and 96 of the Financial Institutions Law and administrative penalties under section 154 of the said Law. 12. Following instructions are hereby repealed: (a) The Central Bank of Myanmar Instruction No.1 dated August 4, 1992; (b) The Central Bank of Myanmar Instruction No.5 dated January 12, 1995; (c) The Central Bank of Myanmar Instruction No.19 dated April 30, 2003; (d) The Central Bank of Myanmar Memorandum No. MaBaBa- BS-49 dated December 3, 2007; (e) The Central Bank of Myanmar Instruction No. 8/2011 dated December 14, 2011; (f) The Central Bank of Myanmar Memorandum No. 1590/982-kaka (1)/ 2012-2013 dated March 5, 2013. 13. These Regulations shall come into effect immediately. Sd./xxxxxxxx (Kyaw Kyaw Maung) Governor

Capital Adequacy(Attachment)ENG Capital Adequacy Form Central Bank of Myanmar Banking Supervision Department Capital Adequacy Worksheet Bank Name: Bank Code No: Date/Period Tier 1 (Core) Capital: Thousands of Kyat 1 Total equity capital - 1a Paid in Capital (Common Stock) - 1b Perpetual non-cumulative preference shares 1c Surplus 1d Retained Earnings 1e Statutory Reserves - 1f Capital Grants Minus: 1g Profit & Loss of Current Year if negative 1h Intangible Assets 1i Net Deferred Tax Assets 1j Pre-operating expenses 1k Related party lending 1l Total Tier 1 (Core) Capital 2 Tier 2 (Supplementary) Capital: 2a General loan loss reserve on credit(1.25% of total risk weight asset) 2b Revaluation Reserves on Fixed Assets - 2c Cumulative Foreign Exchange Translation Adjustment 2d Profit/Loss of Current Year (if positive) - 2e Total Tier 2 (Supplementary) Capital

3 Allowable Portion of Tier 2 (Supplementary) Capital - 4 Deducted Equity Investments - 5 Regulatory Capital = Tier 1 + Allowable Tier 2 – Deducted Equity Investments Risk-Weight Categories 6 0% risk weight: 6a Cash in Kyat and Fully-convertible Foreign Currencies 6b Direct Claims on Central Banks and Central Governments of OECD Member Countries 6c Direct Claims on CBM - 6d Loans Collateralized by Blocked Deposits - 6e Direct Claims on Government Securities Attachment

2 6f Total - 6g 0% Risk-Weight Total (Above Total 6f x 0%) 0 7 20% risk weight 7a Loans Collateralized by Claims on Central Banks and Central Governments of OECD Member Countries 7b Direct Claims on Banks Licensed in OECD Member Countries 7c Short-term Claims on Banks Licensed In Non- OECD Member Countries 7d Loans Collateralized by Claims on or Guaranteed by Multilateral Lending Institutions 7e Cash Items in Process of Collection - 7f Total 7g 20% Risk-Weight Total (Above Total x 20%) 8 50% risk weight 8a Qualifying Residential Mortgage Loans - 8b Total - 8c 50% Risk-Weight Total (Above Total x 50%) - 9 100% risk weight - 9a All Other Assets - 9b Minus: Intangible Assets - 9c Net Deferred Tax Assets - 9d Pre operating expenses 9e Deducted Equity Investments - 9f Equals: Total - 9g 100% Risk-Weight Total (Above Total x 100%) - 10 Off-balance-sheet items with 0% Credit Conversion Factor 10a Unused Portions of Commitments with Original Maturity of 1 Year or Less 10b Unused Portions of Commitments that are unconditionally cancelable 10c Total - 10d 0% Credit Conversion Factor Total (Above Total x 0%) - 11 Off-balance-sheet items with 20% Credit Conversion Factor 11a Commercial Letters of Credit 11a(i) 0 % Risk Weight - 11a (ii) 20% Risk Weight - 11a (iii) 50% Risk Weight - 11a (iv) 100% Risk Weight - 11b Total - 11c Risk-Weighted Total - 11d 20% Credit Conversion Factor Total (Risk-Weighted Total x 20%)

3 12 Off-balance sheet items with 100% Credit Conversion Factor 12a Guarantees and Standby Letters of Credit 12a(i) 0 % Risk Weight - 12a(ii) 20% Risk Weight - 12a(iii) 50% Risk Weight - 12a(iv) 100% Risk Weight - 12b Total - 12c Risk-Weighted Total - 12d Others 12d(i) 0 % Risk Weight - 12d(ii) 20% Risk Weight - 12d(iii) 50% Risk Weight - 12d(iv) 100% Risk Weight - 12e Total - 12f Risk-Weighted Total - 12g 100% Credit Conversion Factor Total (Risk-Weighted Totals x 100%) 13 Total Risk-Weighted Assets 14 Tier 1 Capital Ratio % (Tier 1 Capital as % of Total Risk-Weighted Assets) 15 Regulatory Capital Ratio % (Regulatory Capital as % of Total Risk-Weighted Assets)

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