Accumulated Profit and Loss – Quarterly

Israel Banking Supervision Policy Department

Jerusalem, 780 D.T. 91007 Tel: 02-6552475 Fax: 02-6524590

Jerusalem, 13 Nissan 5773 March 20, 2013

Circular No. 06-2373

To: Banking Corporations and Credit Card Companies

Subject: Accumulated Profit and Loss – Quarterly

Further to Circular No. 2353 dated December 23, 2012, which replaced the reporting format in Appendix 'G' of the Banking Supervision Instruction (Reporting) No. 832, this instruction amends the Administration's instructions regarding the "Accumulated Profit and Loss – Quarterly" (Instruction No. 832).

The amendments are as follows:

1. The reporting will be on a consolidated basis instead of a separate basis.

2. The reporting will be prepared on a quarterly basis instead of a cumulative basis.

3. Forms 15-01 will be reported every quarter. Forms 16 and 17 will be reported only as of December 31.

4. This report will replace the annual reporting under Instruction No. 855 "Accumulated Profit and Loss".

5. The "Income and Expense Ratios" forms 02-05 in Appendix 'G' to the Administration's instructions have been adapted to the amendments.

6. Within the expansion of the disclosure format, the currency-linked sector will have a separate form. This will include Form 03 (Index-linked), Form 04 (Foreign currency-linked including Israeli Shekel), and Form 05 (Total of all sectors).

7. Form 17 "Number of Positions by Salary Levels and Expenses" has been changed. The reporting format includes: a. Salary components attached to and allocated to employees active in offices in Israel, within the division between bank employees and company employees, as well as an additional breakdown by person. b. Salary components attached to but not allocated to employees active in offices in Israel, including pension benefits, severance pay, vacation, taxes on wages, and other related expenses, and actuarial provisions arising from "Off-Balance Sheet" expenses for bank employees in offices abroad that cannot be allocated. c. Salary expenses for assets that were endowed. d. Expenses for one person included in salaries and related expenses for employees. e. Additional information on expenses for employees whose salaries and related expenses were not included in the total salaries and expenses.

8. The start of these amendments to this instruction is for reports dated as of March 31, 2013, except for Forms 16 and 17.

9. The start of reporting for Forms 16 and 17 is for reports dated as of December 31, 2013.

10. For questions and clarifications regarding the tables in the Banking Supervision Instruction (Reporting) No. 803, please contact the Banking Supervision Update Files.

Update of the Instructions: 11. The update of the Banking Supervision Instruction (Reporting) files is as follows:

Page to Insert	Page to Remove
832-1-20 [15] (3/13)	832-1 (12/5) [14] ---
855-1-31	---
897-53 (2/13) [1]	897-53 (3/13) [2]

Respectfully,

Ofer Soffer Deputy Superintendent of Banks

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Banking Supervision Instruction No. 832-1 Accumulated Profit and Loss

1. This instruction applies to banks other than foreign banks.
2. The reporting is on a consolidated basis.

Reporting

3. The report must be submitted no later than four business days from the date of publication of the quarterly financial report. Annual

4. Quarterly Cumulative Reporting 4.1. Form 01 - Profit and Loss Statement 4.2. Forms 02-05 - Income and Expense Ratios 4.3. Form 06 - Interest Income and Expenses 4.4. Form 07 - Provisions for Credit Losses 4.5. Form 08 - Non-Financial Interest Income 4.6. Form 09 - Fees 4.7. Form 10 - Other Income 4.8. Form 11 - Salaries and Related Expenses 4.9. Form 12 - Maintenance, Buildings, and Depreciation Expenses 4.10. Form 13 - Depreciation and Impairment of Intangible and Tangible Assets and Goodwill 4.11. Form 14 - Other Expenses 4.12. Form 15 - Headcount

5. Annual Reporting 5.1. Form 16 - Information Technology Framework 5.2. Form 17 - Number of Employees by Salary Levels and Expenses

Reporting

6. Reporting must be submitted via secure internet computer communication using the reporting format attached hereto.

Basis

7. The report will be prepared on a consolidated basis.

Cumulative Basis

8. The reporting will be prepared on a cumulative basis. 8.1. In the first quarter of the year, report on profit and loss for three months. 8.2. In the second quarter of the year, report on profit and loss for six months. 8.3. In the third quarter of the year, report on profit and loss for nine months. 8.4. In the fourth quarter of the year, report on profit and loss for twelve months.

9. All forms will be reported at each reporting date, except for Forms 16 and 17, which will be reported only as of December 31.

10. The report is prepared according to the financial reporting format of the banking entity on a consolidated basis, with additional details referring to Forms 15, 16, and 17 (between activities in Israel and abroad and annual).

Information Technology Framework

11. Reporting must be done on the form only as of December 31.
12. Include expenses for information security and quality control, such as costs to support hardware and infrastructure.
13. Include salary expenses for outsourced work and manpower for purposes other than supporting hardware and infrastructure.
14. Do not include expenses for hardware maintenance, such as technicians, or salary expenses for outsourced manpower within the framework of branch maintenance.
15. Do not include salary expenses for outsourced manpower for other departments in the information technology framework whose main activity is not analysis and specification, but rather information systems maintenance.

"Depreciation Expenses" in Row 04: 15.1. Include depreciation expenses for software and hardware used in all departments of the organization, including the information technology framework. 15.2. Include depreciation expenses for buildings and real estate in the "Other" column, including improvements to leased equipment (software or hardware other than equipment, furniture, and vehicles) used in the information technology framework.

"Other Expenses" in Row 05 "Other": 16. Include expenses incurred on the information technology framework, including current expenses for communication, telephone, mail, and "IS", electricity, taxes, etc. 17. A banking entity receiving information technology services from a subsidiary of the banking group may report only on the total amount, provided the necessary information is available. The information technology framework expenses included in the annual profit and loss report and the total of all additions to assets in the information technology framework (if any) and the net cost of assets in the information technology framework (if any).

Information Technology Framework

18. Reporting must be done on the form only as of December 31.
19. Report the number of positions on a monthly average basis as reported in the annual financial report to the public. When paying additional hours for salary (not on a global basis), take the additional hours into account in the calculation of the number of positions.

Example: An employee who worked for three months during the year and received a monthly salary of NIS 25,000 (0.25 positions = 3/12) will report "0.25 positions" in the "Number of Positions" column. Salary of NIS 75,000 (75 * 3 = 225) will be reported in the row "Above 360 to 240" * 3 (75 * 3 = 225).

20. Total of all salary components attached to and allocated to employees active in offices in Israel. Include within this framework: 20.1. Salaries, as defined in the Reporting Instructions to the Public. 20.2. Employer contributions to various social security funds, e.g., deposits for pension, severance pay, and benefits. 20.3. Employer payments to various authorities, e.g., National Insurance payments. 20.4. Expenses arising from transactions based on shareable payments that are allocable. 20.5. Expenses for company employees. The remaining salary expenses and related expenses will be presented in the reporting form as specified.

21. "Number of Positions" - Column 1: The row "Salary components attached to and allocated to employees active in offices in Israel" plus the row "Salary expenses for bank employees in offices abroad" (Row 8) minus "Salary expenses for endowed assets" (Row 19) and minus "Total of all salaries and related expenses" (Row 20) will be equal to the "Number of Positions".

22. "Salaries and Related Expenses" - Column 2: "Salary components attached to and allocated to employees active in offices in Israel" (Row 8) plus "Salary components attached to but not allocated to employees active in offices in Israel" (Row 17) minus "Salary expenses for bank employees in offices abroad" (Row 18) and minus "Total of all salaries and related expenses for endowed assets" (Row 19) will be equal to "Total of all salaries and related expenses" (Row 20).

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Banking Supervision Instruction No. 832-2 Accumulated Profit and Loss

Form 01 Profit and Loss Statement

	Activities in Israel	Activities Abroad	Total
	1	2	3
01
02
03
04
05
06	Non-Financial Interest Income
07	Fees
08	Other Income
09	Total Non-Financial Interest Income
10	Salaries and Related Expenses
11	Maintenance, Buildings, and Depreciation
12	Depreciation and Impairment of Intangible and Tangible Assets and Goodwill
13	Other Expenses
14	Total Operating and Other Expenses
15
16
17
18
19	Before rights conferring control
20	Attributed rights conferring control
21	Attributed to shareholders of the banking entity
	Share of the banking entity's profits after tax effect
	Net Interest Income
	Net Profit
	Expenses for Credit Losses
	Net Interest Income after Expenses for Credit Losses
	Non-Financial Interest Income
	Operating and Other Expenses
	Profit Before Tax
	Provision for Tax
	Profit After Tax
	Accumulated Profit and Loss
	Interest Income
	Interest Expenses

Form 02 Income and Expense Ratios - Israeli Currency-Linked

	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio
	1	2	3	4	5	6	7	8	9
01	Mandatory IS Bonds
02	Fixed-Term Loans
03
04	Fixed-Rate Housing Loans: Of which
05	Variable-Rate Housing Loans: Of which
06	Loans to Government
07	Deposits in Banks
08	Deposits in Central Banks
09	Securities Purchased or Borrowed under Repurchase Agreements
10	Held-for-Sale and Available-for-Redemption Securities
11	Held-to-Maturity
12	Available-for-Sale
13	Trading
14	Total Securities
15	Other Assets
16	Total Interest-Bearing Assets
17	Interest-Bearing Non-Loan Credit Cards
18	Interest-Bearing Non-Other Assets
19	Total Assets
20	Demand
21	Fixed-Term Deposits
22
23	Government Deposits
24	Deposits from Central Banks
25	Deposits from Banks
26	Securities Sold or Lent under Repurchase Agreements
27	Bonds
28	Other Liabilities
29	Total Interest-Bearing Liabilities
30	Interest-Bearing Non-Public Deposits
31	Interest-Bearing Non-Loan Credit Cards
32	Interest-Bearing Non-Other Liabilities
33	Total Liabilities
34	Interest Rate Gap
35	Net Yield on Interest-Bearing Assets

Form 03 Income and Expense Ratios - Index-Linked Israeli Currency

	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio
	1	2	3	4	5	6	7	8	9
01
02	Fixed-Rate Housing Loans: Of which
03	Variable-Rate Housing Loans: Of which
04	Loans to Government
05	Deposits in Banks
06	Deposits in Central Banks
07	Securities Purchased or Borrowed under Repurchase Agreements
08	Held-for-Sale and Available-for-Redemption Securities
09	Held-to-Maturity
10	Available-for-Sale
11	Trading
12	Total Securities
13	Other Assets
14	Total Interest-Bearing Assets
15	Interest-Bearing Non-Loan Credit Cards
16	Interest-Bearing Non-Other Assets
17	Total Assets
18
19	Government Deposits
20	Deposits from Central Banks
21	Deposits from Banks
22	Securities Sold or Lent under Repurchase Agreements
23	Bonds
24	Other Liabilities
25	Total Interest-Bearing Liabilities
26	Interest-Bearing Non-Public Deposits
27	Interest-Bearing Non-Loan Credit Cards
28	Interest-Bearing Non-Other Liabilities
29	Total Liabilities
30	Interest Rate Gap
31	Net Yield on Interest-Bearing Assets

Form 04 Income and Expense Ratios - Foreign Currency-Linked (Including Foreign Currency-Linked IS)

	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio
	1	2	3	4	5	6	7	8	9
01
02	Fixed-Rate Housing Loans: Of which
03	Variable-Rate Housing Loans: Of which
04	Loans to Government
05	Deposits in Banks
06	Deposits in Central Banks
07	Securities Purchased or Borrowed under Repurchase Agreements
08	Held-for-Sale and Available-for-Redemption Securities
09	Held-to-Maturity
10	Available-for-Sale
11	Trading
12	Total Securities
13	Other Assets
14	Total Interest-Bearing Assets
15	Interest-Bearing Non-Loan Credit Cards
16	Interest-Bearing Non-Other Assets
17	Total Assets
18
19	Government Deposits
20	Deposits from Central Banks
21	Deposits from Banks
22	Securities Sold or Lent under Repurchase Agreements
23	Bonds
24	Other Liabilities
25	Total Interest-Bearing Liabilities
26	Interest-Bearing Non-Public Deposits
27	Interest-Bearing Non-Loan Credit Cards
28	Interest-Bearing Non-Other Liabilities
29	Total Liabilities
30	Interest Rate Gap
31	Net Yield on Interest-Bearing Assets

Form 05 Income and Expense Ratios - Total of All Sectors

	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio	Gross Average Balance	Interest Expenses / Income	Interest Expense Ratio
	1	2	3	4	5	6	7	8	9
01
02	Fixed-Rate Housing Loans: Of which
03	Variable-Rate Housing Loans: Of which
04	Loans to Government
05	Deposits in Banks
06	Deposits in Central Banks
07	Securities Purchased or Borrowed under Repurchase Agreements
08	Held-for-Sale and Available-for-Redemption Securities
09	Held-to-Maturity
10	Available-for-Sale
11	Trading
12	Total Securities
13	Other Assets
14	Total Interest-Bearing Assets
15	Interest-Bearing Non-Loan Credit Cards
16	Interest-Bearing Non-Other Assets
17	Total Assets
18
19	Government Deposits
20	Deposits from Central Banks
21	Deposits from Banks
22	Securities Sold or Lent under Repurchase Agreements
23	Bonds
24	Other Liabilities
25	Total Interest-Bearing Liabilities
26	Interest-Bearing Non-Public Deposits
27	Interest-Bearing Non-Loan Credit Cards
28	Interest-Bearing Non-Other Liabilities
29	Total Liabilities
30	Total Equity
31	Total Liabilities and Equity
32	Interest Rate Gap
33	Net Yield on Interest-Bearing Assets

Form 06 Interest Income and Expenses

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Loans to Public
02	Loans to Government
03	Deposits from Banks
04	Deposits from Banks in Israel and Cash
05	Securities Purchased or Borrowed under Repurchase Agreements
06	Bonds
07	Interest Including: Mortgage-Backed Securities
08	Other Assets
09	Total Interest Income
10	On Public Deposits
11	On Government Deposits
12	On Deposits from Banks in Israel and Cash
13	On Deposits from Banks
14	On Securities Sold or Lent under Repurchase Agreements
15	On Bonds
16	On Other Liabilities
17	Total Interest Expenses
18	Total Net Interest (Income) Expenses
19	Interest Income
20	Interest Expenses
21	Held-to-Maturity
22	Available-for-Sale
23	Trading
24	Total Interest Income Included
1. Includes the effective component of hedging relationships
Interest Expenses
Breakdown of Net Effect on Segments of Derivative Instruments
Interest Income and Expenses
Breakdown of Interest Income
Bonds Accumulation Basis
1. Interest Income
Interest Income and Expenses
Non-Financial Interest Income
Trading Activities
Derivatives from Activities
Investment in Bonds
(Profits) Losses
Investment in Shares
Income .a
Non-Financial Interest
Non-Trading Activities

Form 07 Provisions for Credit Losses

	Total	Residential	Commercial	Other	Total	Residential	Commercial	Other
	1	2	3	4	5	6	7	8
01	Opening Balance of Provisions for Credit Losses
02	Expenses for Credit Losses
03	Accounting Write-offs
04	Recoveries of Previously Written-Off Debts
05	Net Accounting Write-offs
06	Translation Adjustments in Financial Statements
07	Other
08	Closing Balance of Provisions for Credit Losses
09	Of which: From Foreign Currency Credit Instruments

	Activities in Israel	Activities Abroad
	Movement in Provision for Credit Losses	Balance
	Public Banks and Governments

Form 08 Non-Financial Interest Income

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	(See Part G) Non-Effective Part of Hedging Relationships (ALM)
02	Net (Expenses) Income from Derivative Instruments
03	Total from Derivatives Activities
04	Gains from Sale of Held-to-Maturity Securities
05	Losses from Sale of Held-to-Maturity Securities
06	Of which: Provisions for Impairment
07	Gains from Sale of Available-for-Sale Securities
08	Losses from Sale of Available-for-Sale Securities
09	Of which: Provisions for Impairment
10	Of which: Transfer of Securities from Trading Portfolio
11	Total from Investment in Securities
12	Net Exchange Differences
13	Gains from Sale of Available-for-Sale Shares
14	Losses from Sale of Available-for-Sale Shares
15	Of which: Transfer of Shares from Trading Portfolio
16	Dividends from Available-for-Sale Shares
17	Gains from Sale of Shares in Consolidated Companies
18	Losses from Sale of Shares in Consolidated Companies
19	Total from Investment in Shares
20	Net (Losses) Gains from Commitment Transactions
21	Net (Losses) Gains from Sold Loans
22	Total Non-Financial Interest Income from Non-Trading Activities
23	Net (Expenses) Income from Other Derivative Instruments
24	Net Fair Value Adjustments of Trading Securities (Realized and Unrealized)
25	Of which: Portion of (Gains) Losses Related to Trading Securities Held at Balance Sheet Date
26	Net Fair Value Adjustments of Trading Shares (Realized and Unrealized)
27	Of which: Portion of (Gains) Losses Related to Trading Shares Held at Balance Sheet Date
28	Dividends from Shares Received for Trading
29	Total Non-Financial Interest Income from Trading Activities
30	Interest Rate Exposure
31	Foreign Currency Exposure
32	Share Exposure
33	Commodity and Other Exposure
34	Total
35	Total Non-Financial Interest Income
36	Ineffectiveness of Hedging: Component of (Gain) Loss on Derivatives Incurred for Assessment Purposes
37	Hedging Effectiveness
38	Net (Losses) Gains from Unlikely but Effective Hedge Contracts
39	Ineffectiveness of Hedging: Component of (Gain) Loss on Derivatives Incurred for Assessment Purposes
40	Hedging Effectiveness
41	(Gains) Losses on Transactions Reclassified as Probable Not to Occur
42	Total

1. Derivative instruments that are part of the bank's management of assets and liabilities and are designated as: a. Fair Value Hedge. b. Cash Flow Hedge. c. Additional details.

Non-Effective Part Hedging Relationships

Breakdown of Non-Financial Interest Income Non-Financial Interest Income From Trading Activities Derivatives from Activities Investment in Bonds (Profits) Losses Investment in Shares Income .a Non-Financial Interest Non-Trading Activities

Form 09 Fees

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Account Management
02	Credit Cards
03	Activity in Securities and Certain Derivatives
04	Mutual Funds
05	Pension and Severance Funds
06	Pension and Life Insurance Products
07	Home Insurance
08	Other
09	Total
10	Mutual Funds
11	Pension and Severance Funds
12	Pension Funds
13	Other
14	Total
15	Loan Processing
16	Exchange Differences
17	Foreign Trade Activity
18	Net Income from Loan Services
19	Financing Business Fees
20	Other Fees
21	Total Operating Fees

Distribution Fees Financial Products Management and Trust Institutional Bodies

Form 10 Other Income

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Supplement to Provision for Bank Employee Compensation
02	Prior Years' Earnings
03	Total
04	Gains from Realization of Assets Received in Loan Settlement
05	Capital Gains from Sale of Buildings and Equipment
06	Capital Losses from Sale of Buildings and Equipment
07	Management Fees from Related Companies
08	Net Income from Buildings Not in Use by the Bank
09	Other
10	Total
11	Total Other Income

Profits from Funds Compensation Other

Form 11 Salaries and Related Expenses

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Salaries
02	Expenses Arising from Share-Based Transactions
03
05	Pension, Severance, Benefits, and Severance Fund
06	National Insurance and Tax on Wages
07	Other Related Expenses
08	Supplement to Provision for Bank Employee Compensation
09	Earnings of Bank Employee Pension/Severance Funds
10	Total
11	Voluntary Retirement Expenses
12	Total Salaries and Related Expenses

Expenses for Supplementing Provisions Due to Changes in Related Salaries In the Current Year

Expenses Arising from Share-Based Transactions Of which: Equity Instruments Settled in Shares

Form 12 Maintenance, Buildings, and Depreciation Expenses

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Rent
02	Property Tax on Bank Buildings
03	Local Authority Taxes
04	Other Expenses
05	Total
06	Computer Rent
07	Vehicle Maintenance Expenses
08	Equipment Maintenance Expenses
09	Total
10	Software Costs
11	Total Maintenance Expenses
12	Income from Rent Deducted from Maintenance Expenses
13	Depreciation on Buildings, Equipment, and Software
14	Depreciation on Computers
15	Losses from Impairment Recognized
16	Reversal of Impairment Losses
17	Total Net Expenses

Of which: Equipment Buildings Maintenance Expenses

Form 13 Depreciation and Impairment of Intangible and Tangible Assets and Goodwill

	Activities in Israel	Activities Abroad
	1	2
01	Depreciation for the Year
02	Impairment Loss
03	Reversal of Impairment Loss
04	Translation Adjustments in Financial Statements
05	Other
06	Total

Goodwill Customer Service Assets Brand Names Total Goodwill Other Commercial Customer Service Assets Brand Names Total Goodwill Other Commercial

Form 14 Other Expenses

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Marketing and Advertising
02	Communication (Post, Telephone, etc.)
03	Computer (Except Salaries and Depreciation)
04	Office Expenses
05	Insurance
06	Professional Services (Legal, Audit, Valuation, etc.)
07	Directors' Remuneration and Reimbursement
08	Expenses Arising from Share-Based Transactions for Directors
09
10	Management Fees to Related Companies
11	Training, Etc.
12	Fees
13	Losses on Assets Received in Loan Settlement
14	Fines to Banks in Israel
15	Taxes and Fees (Except Property Tax and Local Authority Taxes)
16	Expenses for Foreign Representations
17	Donations
18	Other
19	Total
20	Total Other Expenses

Expenses Arising from Share-Based Transactions Equity Instruments Settled for Directors Other

Form 15 Headcount

	Activities in Israel	Activities Abroad	Total
	1	2	3
01	Full-Time Equivalent
02	Number of Employees
03	Number of Positions
04	Full-Time Equivalent
05	Number of Employees
06	Number of Positions
07	Total Number of Employees
08	Total Number of Positions (Including Additional Hours)
09	Average Number of Actual Additional Hours

1. Average calculated on a monthly basis.
2. An employee working less than 100% part-time is calculated as a fraction of their part-time position.
3. Weighted by part-time positions.

Temporary Employees Retirees Trainees Part-Time Employees

Part-Time Employees Permanent Employees

(3/13) [15] Reporting Instructions for the Supervisor of Banks 832-19 'Accumulated Profit and Loss – Quarterly Report Table 16 Information Technology Infrastructure Only for annual reporting

Software 1 Hardware 2 3 4

01 Salaries and related expenses 02 Expenses for acquisition or use of licenses or intangible assets 03 Outsourcing expenses 04 Depreciation expenses 05 Other expenses 06 Total

07 Salaries and related costs 08 Outsourcing costs 09 Costs for acquisition or use of licenses or intangible assets 3,4 10 Costs for buildings, equipment, and land 11 Other costs 12 Total 13 Total net cost

14 From which:

1. Costs for the Information Technology Infrastructure, including telecommunications infrastructure
2. Advance expenses for the Information Technology Infrastructure, including
3. Acquisition and use of software and licenses for all banking divisions and hardware
4. Costs for acquisition or use of licenses or intangible assets for the Information Technology Infrastructure, including costs for buildings, equipment, and land (which are classified as fixed assets in the financial statements, rather than expensed in advance)

₪ Thousands Expenses for the Information Technology Infrastructure included in the Profit and Loss Report Additions to Information Technology Infrastructure assets not expensed Balances of Information Technology Infrastructure assets

(3/13) [15] Reporting Instructions for the Supervisor of Banks 832-20 'Accumulated Profit and Loss Report Table 17 Number of positions and expenses by annual salary levels

₪ Thousands - Number of positions based on annual salary levels (monthly average basis) Total salaries and related expenses

1 2 01 Up to 60 02 Over 60 up to 120 03 Over 120 up to 240 04 Over 240 up to 360 05 Over 360 up to 600 06 Over 600 up to 1,000 07 Over 1,000 08 Total

09 Up to 120 10 Over 120 11 Total

12 Pensions, benefits, and compensation 13 Salary tax 14 Other related expenses 15 Actuarial reserve updates 16 Expenses arising from transactions not share-based payment 17 Total

18 Salary expenses for bank employees in offices 19 Salary expenses for assets not held 20 Total salaries and related expenses 21 Additional information - expenses for employee resources not included in the total salaries and related expenses

Salary components allocated to employees active in offices in Israel: ₪ Thousands Salary components allocated to employees active in offices in Israel

From which: Expenses for employee headcount