Regulatory Alerts2020-03-09
Added · Updated
Bank Investment Disclosure Forms: Equities, Sukuk, and Investment Funds
The document establishes standardized disclosure forms for banks to report stock investments, Sukuk, and investment fund holdings. It mandates the reporting of financial assets categorized as fair value through profit or loss, fair value through equity, and amortized cost. Banks must provide specific data points including purchase costs, fair values, ownership ratios, and credit ratings for direct and indirect holdings in Jordanian branches, foreign branches, and subsidiaries.
Stock Investments for Bank/Bank .................... dated ....................
First: Financial assets at fair value through profit or loss (P/L) (In Jordanian Dinar)
Fair value recorded in the bank's books at the end of the current period (17) Currency (15) Contribution ratio to bank capital % = (12 / Bank Capital) (14) Contribution ratio to company capital % = (12 / 2) (13) Number of shares owned by the bank directly and indirectly (3) + (11) (12) Number of shares owned by the bank in the capital of the invested company indirectly
Number of Shares Owned by the Bank in the Capital of the Invested Company Directly (3) Number of Shares of the Company (2) Capital of the Subscribed Company (1) Name of the Company * Number Purchase Cost of Shares (16) Number of shares owned by the bank in the capital of the invested company indirectly (6) + (10) (11) Total number of shares owned by the bank through the subsidiary's subsidiary in the capital of the invested company (8) * (9) (10) Bank's contribution ratio to the subsidiary's subsidiary (4) * (7) (9) Total number of shares owned by the subsidiary's subsidiary in the capital of the invested company (8) Contribution ratio of the subsidiary to its subsidiaries (7) Number of shares owned by the bank in the capital of the invested company indirectly (4) * (5) (6) Total number of shares owned by the subsidiary in the capital of the invested company (5) Contribution ratio of the bank to the capital of its subsidiary (4)
a- Jordan branches and their subsidiaries b- Foreign branches Total (a+b) c- Foreign subsidiaries Grand Total (a+b+c)
- Distributed according to the sectors approved in the financial market.
Stock Investments Disclosure for Bank/Bank .................... dated ....................
Second: Financial assets at fair value through equity/investors' accounts (In Jordanian Dinar)
Fair value recorded in the bank's books at the end of the current period (17) Currency (15) Contribution ratio to bank capital % = (12 / Bank Capital) (14) Contribution ratio to company capital % = (12 / 2) (13) Number of shares owned by the bank directly and indirectly (3) + (11) (12) Number of shares owned by the bank in the capital of the invested company indirectly
Number of Shares Owned by the Bank in the Capital of the Invested Company Directly (3) Number of Shares of the Company (2) Capital of the Subscribed Company (1) Name of the Company * Number Purchase Cost of Shares (16) Number of shares owned by the bank in the capital of the invested company indirectly (6) + (10) (11) Total number of shares owned by the bank through the subsidiary's subsidiary in the capital of the invested company (8) * (9) (10) Bank's contribution ratio to the subsidiary's subsidiary (4) * (7) (9) Total number of shares owned by the subsidiary's subsidiary in the capital of the invested company (8) Contribution ratio of the subsidiary to its subsidiaries (7) Number of shares owned by the bank in the capital of the invested company indirectly (4) * (5) (6) Total number of shares owned by the subsidiary in the capital of the invested company (5) Contribution ratio of the bank to the capital of its subsidiary (4)
a- Jordan branches and their subsidiaries b- Foreign branches Total (a+b) c- Foreign subsidiaries Grand Total (a+b+c)
- Distributed according to the sectors approved in the financial market.
Stock Investments Disclosure for Bank/Bank .................... dated ....................
Third: Financial assets at fair value through amortized cost (Sukuk) (In Jordanian Dinar)
Difference between cost and fair value Fair Value Comparison Current Fair Value Net value after deducting provisions (value recorded in books) Accrued uncollected revenues Impairment provision Amortized cost Accumulated amortization Amortized during the period Total Cost Premium/Discount Purchase Cost Nominal Value Currency Maturity Date Bank's ownership ratio of total issuance directly and indirectly Number of Sukuk owned by the bank indirectly Number of Sukuk owned by the bank directly Nominal value of the Sukuk Credit Rating for the period/previous year Current Credit Rating Number of Issued Sukuk Issuance Value Name of Issuer Number
a- Jordan branches and their subsidiaries b- Foreign branches Total (a+b) c- Foreign subsidiaries Grand Total (a+b+c)
Investments Disclosure / Investment Funds for Bank/Bank .................... dated ....................
Fourth: Financial assets at fair value through profit or loss (P/L) (In Jordanian Dinar)
Fair value recorded in the bank's books at the end of the current period (17) Currency (15) Contribution ratio to bank capital % = (12 / Bank Capital) (14) Contribution ratio to fund capital % = (12 / 2) (13) Number of units owned by the bank directly and indirectly (3) + (11) (12) Number of units owned by the bank in the capital of the invested investment fund indirectly
Number of Units Owned by the Bank Directly (3) Number of Fund Units (2) Fund Capital (1) Name of the Fund Number Purchase Cost per Unit (16) Number of units owned by the bank in the fund indirectly (6) + (10) (11) Total number of units owned by the bank through the subsidiary's subsidiary in the capital of the fund (8) * (9) (10) Bank's contribution ratio to the subsidiary's subsidiary (4) * (7) (9) Total number of units owned by the subsidiary's subsidiary in the fund (8) Contribution ratio of the subsidiary to its subsidiaries (7) Number of units owned by the bank in the fund indirectly (4) * (5) (6) Total number of units owned by the subsidiary in the fund (5) Contribution ratio of the bank to the capital of its subsidiary (4)
a- Jordan branches and their subsidiaries b- Foreign branches Total (a+b) c- Foreign subsidiaries Grand Total (a+b+c)
Investments Disclosure / Investment Funds for Bank/Bank .................... dated ....................
Fifth: Financial assets at fair value through equity/investors' accounts (In Jordanian Dinar)
Fair value recorded in the bank's books at the end of the current period (17) Currency (15) Contribution ratio to bank capital % = (12 / Bank Capital) (14) Contribution ratio to fund capital % = (12 / 2) (13) Number of units owned by the bank directly and indirectly (3) + (11) (12) Number of units owned by the bank in the capital of the invested investment fund indirectly
Number of Units Owned by the Bank Directly (3) Number of Fund Units (2) Fund Capital (1) Name of the Fund Number Purchase Cost per Unit (16) Number of units owned by the bank in the fund indirectly (6) + (10) (11) Total number of units owned by the bank through the subsidiary's subsidiary in the capital of the fund (8) * (9) (10) Bank's contribution ratio to the subsidiary's subsidiary (4) * (7) (9) Total number of units owned by the subsidiary's subsidiary in the fund (8) Contribution ratio of the subsidiary to its subsidiaries (7) Number of units owned by the bank in the fund indirectly (4) * (5) (6) Total number of units owned by the subsidiary in the fund (5) Contribution ratio of the bank to the capital of its subsidiary (4)
a- Jordan branches and their subsidiaries b- Foreign branches Total (a+b) c- Foreign subsidiaries Grand Total (a+b+c)