BCTL Instruction No. 24/2023 On Reporting and Publication

INSTRUCTION No. 24/2023 1
ON REPORTING AND PUBLICATION
Banco Central de Timor-Leste (BCTL) has the responsibility of regulating and supervising financial institutions as prescribed by Art. 5 (j) of Law no. 5/2011 of 14 June, on the Organic Law of the BCTL.
Section 23(1) of the Regulation 2000/8 on Bank Licensing and Supervision
establishes the requirements for banks to conduct administration and operations in accordance with sound administrative and accounting procedures.
Section 31 of the Regulation 2000/8 is concerning the obligation of banks to
establish an accounting system appropriate to the nature and characteristic that reflects financial condition of banks in accordance with international accounting standards.
Section 35.1 of the Regulation 2000/8 establishes that each bank shall
prepare and submit to the BCTL reports concerning its administration and operations, liquidity, solvency, and profitability, and those of its subsidiaries, that accurately reflect the financial condition of the bank and each of its subsidiaries on an individual and a consolidated basis. Reports must be prepared and presented, in the form and periods as determined by BCTL Instruction.
Section 46 of Regulation 2000/8 empowers the BCTL to issue Instructions
and guidelines, as deemed necessary or advisable to give effect to the provisions of that regulation. The BCTL is responsible for the monetary statistics and Articles 32 and 33 of the Law no. 5/2011 of 15 June, establish its responsibility for defining the information and statistics required, and responsibility of the institutions for providing the requested information. The best international practices on banking supervision are defined by the Basel Committee on Banking Supervision (BCBS) and Principle 10 of the Core Principles for Effective Banking Supervision (Basel Core Principles) emphasizes that the supervisor shall collect, review and analyze prudential reports and statistical returns from banks on both a solo and a consolidated basis, and independently verify those reports. Please refer to the Portuguese version for official use. This English version is prepared to facilitate the availability of information for the financial institutions.

Taking into consideration the above and the benefit of having clearly defined the rules and criteria for obtaining data and publication, there is the need of standardizing reports from banks in order to improve the effective surveillance of the banking system and the preparation of reliable monetary statistic for Timor-Leste. Therefore, the Governing Board of Banco Central de Timor-Leste, in accordance with Section 46 of Regulation nº 2000/8 of 25 February and
Article 31 paragraph 1 of Law no. 5/2011 of 15 June, hereby resolves to
approve the following Instruction:
Article 1
Objective and Scope

1. The objective of the present Instruction is to establish all reports that
   banks and ODTIs shall submit to the BCTL and publish, within the prescribed time limits, consolidating the banks’ requirements to permit the effective surveillance of the banking system and the preparation of reliable monetary statistics for Timor-Leste.
2. This Instruction applies to every bank and ODTIs, and to all their
   subsidiaries, as well as to branches of foreign banks licensed to operate in Timor-Leste.
   Article 2
   Definitions
3. Unless otherwise provided in a specific provision, for the purposes of this
   Instruction and any other measure implementing it, terms shall have the same meaning as defined in the Regulation 2000/8, on Bank Licensing and Supervision.
4. Furthermore, the followings term shall have the following meanings:
   a) “Audit, Audit Opinion, Audit Report and Management Letter” are expressions defined by Instruction No.15/2021 on Audits, Publication of Auditor’s Opinion and Annual Report; b) “Financial Statements” means the statement of financial position (balance sheet), statement of profit and loss and statement of other comprehensive income, cash flow statement, statement of changes in equity, notes and other statements and explanatory material which are identified as being part of the financial statements; c) “Home Country Supervisor” is the competent authority that supervises the financial activities in the country in which the head office of a foreign bank is located; d) “International Financial Reporting Standards (IFRSs)” means the formal standards developed by the International Accounting Standards Board and adopted in Timor-Leste by Instruction No.11/2021 of October 27;

e) “Other Deposit-Taking Institutions (ODTIs)” means any organization or company that is licensed according to the terms of the Instruction No.6/2010 of December 17.
Article 3
Report Requirements

1. All returns shall be prepared and submitted in accordance with
   International Financial Reporting Standards.
2. The returns shall be submitted to the BCTL via the Banking Supervision
   Application (BSA) as defined on Instruction No.14/2021 on the Submission Financial Reports via Banking Supervision Application.
3. Returns shall be prepared using the templates and formats established by
   the BCTL.
   Article 4
   Quality Assurance
4. Banks’ reports must be timely and accurate. The quality of the reports will
   be verified by the BCTL through either on-site examination, off-site surveillance, or use of external experts.
5. Each bank shall appoint an administrator responsible for the timely and
   accuracy of the returns within 30 (thirty) business days from the date of the publication of this Instruction.
   Article 5
   Monthly Reports
6. Banks incorporated in Timor-Leste and ODTI’s shall submit monthly the
   following documents:
   a) Detailed Trial Balance sheet assets, liabilities, equity, income and expenses, with breakdown by residents, non-residents, institutional sector and currency, as prescribed in the Annex I of Instruction No.23/2023 on Chart of Accounts; b) Statement of Financial Position (trial) as detailed in the Annex II of Instruction No.23/2023 on Chart of Accounts, composed by Assets, Liabilities and Equity; c) Statement of Profit and Loss (trial) as detailed in the Annex II of the Instruction No.23/2023 on Chart of Accounts; d) Statement of Comprehensive Income (trial) as detailed in the Annex II of the Instruction No.23/2023 on Chart of Accounts.
7. Branches of Foreign Banks shall submit monthly the same documents on
   an unconsolidated basis.
8. The templates for reporting are those attached to the Instruction
   No.23/2023 on Chart of Accounts.

Article 6
Consolidated Financial Position

1. The Consolidated Financial Position (“Call Report”) is hereby established
   as the standard and uniform document to be used by all banks and ODTIs, including branches of foreign banks, licensed to operate in Timor-Leste, to report to the BCTL information related to the banks’ administration, operations, liquidity, profitability and solvency.
2. The Consolidated Financial Position (“Call Report”) shall be submitted to
   the BCTL referring to the position at the end of every quarter (March, June, September, and December).
3. The following returns compose the Consolidated Financial Position (“Call
   Report”):
   a) Statement of Financial Position (trial), composed by Assets, Liabilities and Equity; b) Statement of Profit and Loss (trial); c) Statement of Comprehensive Income (trial); d) The Liquidity Risk Framework Reports required by the Instruction No. 22/2023 on the Liquidity Risk Management, and composed by the templates listed on the Annex I of that Instruction; e) The Regulatory Capital Framework Reports, required by the Instruction No. .21/2023 on Regulatory Capital and Leverage Ratio, and composed by the templates listed on the Annex I of that Instruction; f) The Prudential Regulation Framework Reports composed by the templates as listed on the Annex I of this Instruction.
4. Branches of foreign banks are exempted of remittance of some forms or
   are required to submit additional information according to the specific instructions that are attached to each form.
5. All reports shall be prepared and submitted in accordance with the
   International Financial Reporting Standards, the Chart of Accounts, and specific Instructions of the BCTL.
6. The breakdown by sector of activity shall be in conformity to the sectors
   defined by the Decree-Law nº 34/2017 dated of 27 September.
7. The guidelines attached to the framework shall be considered part of this
   Instruction.
8. Branches of foreign banks are required to handover a copy of the
   quarterly consolidated report from the parent foreign bank, unless such report has been published in the branch of Timor-Leste website.
   Article 7

Quarterly Publications

1. All banks are required to publish quarterly a fair and true summary of their
   statement of financial position and the statement of comprehensive income as of the end of the previous calendar quarter in a national newspaper.

2. A bank is waived of the quarterly publication in a national newspaper if the
   financial statements referred to in the previous paragraph are published on the bank’s website either of parent company or the branch in Timor￾Leste.

3. Branches of foreign banks shall publish their financial statement on both
   an individual and a consolidated basis.

4. Branches of foreign banks are waived from the publication of the
   consolidated report if the publication of the unconsolidated financial statement of the position informs the website where the consolidated report can be found.
   Article 8
   Required returns on annual basis

5. The following returns shall be submitted on annual basis:
   a) The Bank’s Annual Report, containing the Board of Directors Evaluation; b) Financial Statements, encompassing;
   i. A Statement of Financial Position;
   ii. A Statement of Profit and Loss;
   iii. A Statement of Comprehensive Income;
   iv. A Statement of Changes in Equity;
   v. A Statement of Cash Flows;
   vi. Notes, comprising a summary of the significant accounting
   policies, information required by IFRSs not presented in the financial statements and information that is relevant to an understanding of any of the financial statements. c) External Auditing report, auditor’s opinion on the financial statements and management letter on their audit findings and concerns; d) ICAAP – Internal Capital Adequacy Assessment Report, as prescribed by Instruction No. .21/2023 on Regulatory Capital and Leverage Ratio; e) a Market Discipline Report; and f) ILAA – Internal Liquidity Adequacy Assessment, as required by Instruction No. 22/2023 on The Liquidity Risk Management.

6. The Bank’s Annual Report shall incorporate the financial statements and
   the auditor’s opinion.
   Article 9
   Dates for Submission of Reports

7. Monthly reports shall be submitted to the BCTL no later than the tenth
   (10th) business days following the previous month-end.

8. Quarterly reports shall also be submitted to the BCTL no later than the
   twentieth (20th) business days following the previous quarter-end.

9. Annual returns shall be submitted and published in accordance with the
   requirements as established on Article 7 of the Instruction No.15/2021 on Audits, Publications of Auditor’s Opinion and Annual report.
   Article 10
   Other necessary information required by the BCTL

10. The BCTL can request, and banks shall submit, any return in shorter
    periods as it may deem fit, either for specific banks or all banks in general.

11. The BCTL can also request relevant information from banks, as well as any
    entities in the wider group, irrespective of their activities, where the BCTL believes that it is material to the condition of the bank or banking group, or to the assessment of the risks of the bank or banking group or is needed to support resolution planning. This includes internal management information.
    Article 11
    Administrative sanctions
    If a bank and ODTI’s fail to comply with this instruction, the Central Bank will pursue any or all corrective actions as provided under article 10 of Instruction No.14/2021 on the Submission Financial Reports via Banking Supervision Application and section 36 of Regulation 2000/8.
    Article 12
    Repealing of inconsistent provisions

12. All previous provisions contrary to this Instruction are hereby repealed,
    including Instruction BPA/B-2003/02 of 25 June 2003 and Instruction CPO/B-2000/8 of 26 December 2000.

13. The BCTL can issue guidelines and directives on the application of this
    Instruction.
    Article 13
    Entry into Force

This Instruction shall enter into force on the day of its publication in the Jornal da República; however, banks shall report in compliance with this Instruction starting with the position of June 30, 2024. Approved on 4July 2023. The Governor Abraão de Vasconselos

ANNEX I – LIST OF TEMPLATES FOR THE PRUDENTIAL REGULATION REPORTING
FRAMEWORK.
Code of
Template
Name of the Template
PR1 Breakdown of financial assets by instrument and by counterparty sector PR2 Breakdown of non-trading loans and advances by product PR3 Breakdown of non-trading loans and advances to non-financial corporations by sectors PR4 Financial assets subject to impairment that are past due PR5 Breakdown of financial liabilities PR6 Loan commitments, financial guarantees and other commitments PR6.1 Loan commitments, financial guarantees and other commitments given PR6.2 Loan commitments, financial guarantees and other commitments received PR7 Derivatives - Trading and economic hedges PR8 Hedge accounting PR9 Movements in allowances and provisions for credit losses PR9.1 Movements in allowances and provisions for credit losses PR9.2 Transfers between impairment stages (gross basis presentation) PR10 Collateral and guarantees received PR10.1 Breakdown of collateral and guarantees by loans and advances other than held for trading PR10.2 Collateral obtained by taking possession during the period [held at the reporting date] PR11 Fair value hierarchy: financial instruments at fair value PR12 Breakdown of selected statement of profit or loss items PR12.1 Interest income and expenses by instrument and counterparty sector PR12.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument PR12.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument PR12.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk

PR12.5 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument PR12.6 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument PR12.7 Gains or losses from hedge accounting PR12.8 Impairment on non-financial assets PR13 Information on performing and non-performing exposures PR14 Information forborne exposures PR15 Fee and commission income and expenses by activity PR16 Related parties PR16.1 Related parties: amounts payable to and amounts receivable from PR16.2 Related parties: expenses and income generated by transactions with PR16.3 List of all Credit Exposures to Related Parties PR17 Provisions PR18 Defined benefit plans and employee benefits PR18.1 Components of net defined benefit plan assets and liabilities PR18.2 Movements in defined benefit obligations PR19 Asset Classification – Instruction 17/2021 PR20 Large Credit Exposures PR21 Equity Investments and Bonds

PR1. Breakdown of financial assets by instrument and by counterparty sector

PR1.1 Financial assets held for trading Row Financial assets held for trading Carrying amount

1 Derivatives
2 Equity instruments
3 of which: banks and ODTIs
4 of which: other financial corporations 5 of which: non-financial corporations 6 Debt securities 7 Central banks 8 General governments 9 Banks and ODTIs 10 Other financial corporations 11 Non-financial corporations 12 Loans and advances 13 Central banks 14 General governments 15 Banks and ODTIs 16 Other financial corporations 17 Non-financial corporations 18 Households 19 FINANCIAL ASSETS HELD FOR TRADING

PR1.2 Financial assets mandatorily at fair value through profit or loss Row Financial assets mandatorily at fair value through profit or loss Carrying amount 1 Equity instruments 2 of which: banks and ODTIs 3 of which: other financial corporations 4 of which: non-financial corporations 5 Debt securities 6 Central banks 7 General governments 8 Banks and ODTIs 9 Other financial corporations 10 Non-financial corporations 11 Loans and advances 12 Central banks 13 General governments 14 Banks and ODTIs 15 Other financial corporations 16 Non-financial corporations 17 Households

NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS PR1.3 Financial assets designated at fair value through profit or loss Row Financial assets designated at fair value through profit or loss Carrying amount 1 Debt securities 2 Central banks 3 General governments 4 Banks and ODTIs 5 Other financial corporations 6 Non-financial corporations 7 Loans and advances 8 Central banks 9 General governments 10 Banks and ODTIs 11 Other financial corporations 12 Non-financial corporations 13 Households FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

PR1.4 Financial assets at fair value through other comprehensive income Row Financial assets at fair value through other comprehensive income carrying amount With signficant increase in credit risk, not￾impaired Credit impaired Accumulat ed write￾offs 1 Equity instruments

2 of which: banks and ODTIs
3 of which: other financial corporations 4 of which: non-financial corporations 5 Debt securities

6 Central banks
7 General governments
8 Banks and ODTIs
9 Other financial corporations
10 Non-financial corporations
11 Loans and advances

12 Central banks
13 General governments
14 Banks and ODTIs
15 Other financial corporations
16 Non-financial corporations

17 Households
FINANCIAL ASSETS AT FAIR VALUE
THROUGH OTHER COMPREHENSIVE
INCOME of which: purchased credit-impaired financial assets

PR1.5 Financial assets at amortized cost Ro w Financial assets at amortized cost Gross carrying amount With significan t increase in credit risk, not￾impaired Credit impaire d Accumulated write-offs 1 Debt securities

2 Central banks
3 General governments
4 Banks and ODTIs
5 Other financial corporations
6 Non-financial corporations
7 Loans and advances

8 Central banks
9 General governments
10 Banks and ODTIs
11 Other financial corporations
12 Non-financial corporations
13 Households
14 FINANCIAL ASSETS AT AMORTISED COST

of which: purchased credit-impaired financial assets

PR2. Breakdown of non-trading Loans and advances by product PR2.1 Loans and advances other than held for trading and trading assets by product Row Product Loans and advances not for trading assets by product Gross carrying amount Central banks General governme nts Banks and ODTIs Other financial corporatio ns Non￾financial corporati ons Households 1 By product On demand [call] and short notice [current account] 2 Credit card debt 3 Trade receivables 4 Finance leases Reverse repurchase loans 6 Other term loans Advances that are not loans 8 LOANS AND ADVANCES 9 By collateral of which: Loans collateralized by immovable property of which: other collateralized loans 11 By purpose of which: credit for consumption of which: lending for house purchase 13 By subordination of which: project finance loans

PR3. Breakdown of non-trading loans and advances to non-financial corporations by sectors

Non-financial corporations
Row
Breakdown of loans and advances other than held for trading to non-financial corporations by sectors (D.L.34/2017 codes) Gross carrying amount of which:
loans and advances subject to impairment Of which:
non￾performing
Accumulated impairment
A Agriculture, forestry and fishing B Mining and quarrying C Manufacturing D Electricity, gas, steam and air conditioning supply E Water supply F Construction G Wholesale and retail trade H Transport and storage I Accommodation and food service activities J Information and communication K Financial and insurance activities L Real estate activities M Professional, scientific and technical activities N Administrative and support service activities O Public administration and defence, compulsory social security P Education Q Human health services and social work activities R Arts, entertainment and recreation S Other services TOTAL LOANS AND ADVANCES

PR4. Financial assets subject to impairment that are past due Carrying amount Allowances for Impairment Accumulated Write-off Financial assets subject to impairment that are past due Assets without significant increase in credit risk since initial recognition (Stage 1) Assets with significant increase in credit risk since initial recognition but not credit￾impaired (Stage 2) Credit￾impaired assets (Stage 3)

Row
≤ 30 days

30
days
≤ 90 days
d
ay s
≤ d ay s
day
s ≤ day s
d
ay s
≤ da ys
da
ys
≤ da ys
d
a y s indivi dually asses sed colle ctivel y asse ssed

1 Debt securities

2 Central banks
3 General governments
4 Banks and ODTIs
Other financial corporations
Non-financial corporations
7 Loans and advances

8 Central banks
9 General governments
10 Banks and ODTIs
Other financial corporations
Non-financial corporations
13 Households
TOTAL DEBT
INSTRUMENTS
Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] 17 Credit card debt 18 Trade receivables 19 Finance leases Reverse repurchase loans 21 Other term loans Advances that are not loans of which: Loans collateralized by immovable property of which: other collateralized loans

of which: credit for consumption of which: lending for house purchase of which: project finance loans

PR5. Breakdown of financial liabilities

Breakdown of financial liabilities by product and by counterparty sector Carrying amount Accumulated changes in fair value due to credit risk Row Held for trading Designated at fair value through profit or loss Amortized cost Hedge accounti ng 1 Derivatives

2 Short positions

3 Equity instruments
4 Debt securities
5 Deposits

6 Central banks
Current accounts / overnight deposits 8 Deposits with agreed maturity 9 Deposits redeemable at notice 10 Repurchase agreements 11 General governments Current accounts / overnight deposits 13 Deposits with agreed maturity 14 Deposits redeemable at notice 15 Repurchase agreements 16 Credit institutions Current accounts / overnight deposits 18 Deposits with agreed maturity 19 Deposits redeemable at notice 20 Repurchase agreements 21 Other financial corporations Current accounts / overnight deposits 23 Deposits with agreed maturity 24 Deposits redeemable at notice 25 Repurchase agreements 26 Non-financial corporations Current accounts / overnight deposits 28 Deposits with agreed maturity 29 Deposits redeemable at notice 30 Repurchase agreements 31 Households Current accounts / overnight deposits

33 Deposits with agreed maturity 34 Deposits redeemable at notice 35 Repurchase agreements 36 Debt securities issued

37 Certificates of deposits
38 Asset-backed securities
29 Covered bonds
40 Hybrid contracts
41 Other debt securities issued
Convertible compound financial instruments 43 Non-convertible 44 Other financial liabilities

45 FINANCIAL LIABILITIES
PR6. Loan commitments, financial guarantees and other commitments PR6.1 Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given

Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Other commitment s measured under IAS 37 and financial guarantees measured under IFRS Commitments and financial guarantees measured at fair value Row Off-balance sheet exposures :
Loan commitmen ts, financial guarantees and other commitmen ts given Instruments without significant increase in credit risk since initial recognition (Stage 1) Instrum ents with signific ant increas e in credit risk since initial recogni tion but not credit￾impaire d (Stage 2) Credit￾impair ed instru ments (Stage 3) Instru ments withou t signifi cant increa se in credit risk since initial recogn ition (Stage 1) Instrument s with significant increase in credit risk since initial recognition but not credit￾impaired (Stage 2) Credit￾impaire d instrum ents (Stage 3) Nomi nal amou nt Pro visi on Nomi nal amou nt Accu mulat ed negat ive chan ges in fair value due to credit risk on non￾perfor ming com mitm ents Loan commitmen ts given of which:
non￾performing
Central banks
General government s

Credit institutions
Other financial corporation s
Non

• financial
  corporation s
  8 Households 9
  Financial guarantees given of which:
  non
• performing
  Central banks
  General government s
  Credit institutions
  Other financial corporation s
  Non
• financial
  corporation s
  16 Households
  Other
  Commitmen ts given of which:
  non
• performing
  Central banks
  General government s
  Credit institutions
  Other financial corporation s
  Non
• financial
  corporation s
  24 Households

PR7. Derivatives - Trading and economic hedges Row Derivatives - Trading and economic hedges Carrying amount Notional amount Financial assets for trading Financial liabilities for trading Total Trading of which:
sold
Interest rate

of which: economic hedges
OTC options
OTC other
Organized market options
Organized market other
Equity

of which: economic hedges
OTC options
10 OTC other
11 Organized market options
12 Organized market other
13 Foreign exchange and gold

14 of which: economic hedges
15 OTC options
16 OTC other
17 Organized market options
18 Organized market other
19 Credit

20 of which: other economic hedges 21 Credit default swap 22 Credit spread option 23 Total return swap 24 Other 24 Commodity

25 of which: economic hedges
26 Other

27 of which: economic hedges
28DERIVATIVES

29 of which: OTC - credit institutions 30 of which: OTC - other financial corporations 31 of which: OTC - rest

PR8. Hedge accounting
PR8.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

Row By product or by type of market Carrying amount Notional amount Assets Liabilities Total Hedging of which:
sold
1 Interest rate

OTC options
OTC other
Organized market options
Organized market other
6 Equity

OTC options
OTC other
Organized market options
10 Organized market other
11 Foreign exchange and gold

12 OTC options
13 OTC other
14 Organized market options
15 Organized market other
16 Credit

17 Credit default swap
18 Credit spread option
19 Total return swap
20 Other
21 Commodity

22 Other

23 FAIR VALUE HEDGES

24 Interest rate

24 OTC options
25 OTC other
26 Organized market options
27 Organized market other
28 Equity

29 OTC options
30 OTC other
31 Organized market options
32 Organized market other
33 Foreign exchange and gold

34 OTC options
35 OTC other
36 Organized market options

37 Organized market other
38 Credit

39 Credit default swap
40 Credit spread option
41 Total return swap
42 Other
43 Commodity

44 Other

45 CASH FLOW HEDGES

46 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

47 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

48 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

49 DERIVATIVES-HEDGE ACCOUNTING

50 of which: OTC - banks
51 of which: OTC - other financial corporations 52 of which: OTC - rest

PR9. Movements in allowances and provisions for credit losses PR9.1 Movements in allowances and provisions for credit losses Row Allowances and provisions for credit losses Openin g balanc e Increa ses due to origin ation and acquis ition Decr ease s due to dere cogni tion Chan ges due to chan ge in credi t risk (net) Chan ges due to modi ficati ons witho ut dere cogni tion (net) Chang es due to update in the metho￾dology for estima tion (net) Decre ase in allowa nce accou nt due to write￾offs Othe r adju stme nts Clo sin g bal anc e Recov eries of previo usly written -off amoun ts record ed directly to the statem ent of profit or loss Amounts written-off directly to the statement of profit or loss Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) Debt securities Central banks General governments 5 Banks Other financial corporations Non￾financial corporations Loans and advances Central banks General governments 11 Banks Other financial corporations Non￾financial corporations Househo lds of which:
collectively measured allowances of which:
individually measured allowances

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit￾impaired (Stage 2) Debt securities Central banks General governments 21 Banks Other financial corporations Non - financial corporations Loans and advances Central banks General governments 26 Banks Other financial corporations Non - financial corporations Househo lds of which:
collectively measured allowances of which:
individually measured allowances of which:
non

• performing
  Allowances for credit￾impaired debt instruments (Stage 3) Debt securities Central banks General governments 37 Banks

Other financial corporations
Non

• financial
  corporations
  Loans and advances
  Central banks
  General governments
  43 Banks
  Other financial corporations
  Non
• financial
  corporations
  Househo lds of which:
  collectively measured allowances of which:
  individually measured allowances Total allowance for debt instruments Commitme nts and financial guarantees given (Stage 1) Commitme nts and financial guarantees given (Stage 2) of which:
  non
• performing
  Commitme nts and financial guarantees given (Stage 3) Total provisions on commitment s and financial guarantees given

PR9.2 Transfers between impairment stages (gross basis presentation) Row Debt instruments Gross carrying amount / nominal amount Transfers between Stage 1 and Stage 2 Transfers between Stage 2 and Stage 3 Transfers between Stage 1 and Stage 3 To Stage 2 from Stage 1 To Stage 1 from Stage 2 To Stage 3 from Stage 2 To Stage 2 from Stage 3 To Stage 3 from Stage 1 To Stage 1 from Stage 3 1 Debt securities 2 Central banks General governments 4 Banks Other financial corporations Non-financial corporations 7 Loans and advances 8 Central banks General governments 10 Banks Other financial corporations Non-financial corporations 13 Households 14 Total debt instruments

Commitments and financial guarantees given PR10. Collateral and guarantees received

PR10.1 Breakdown of collateral and guarantees by loans and advances other than held for trading Row Guarantees and collateral Maximum amount of the collateral or guarantee that can be considered Loans collateralized by immovable property Other collateralized loans Financial guarantees received Residential Commercial Cash [Debt instruments issued] Rest 1 Loans and advances

of which: Other financial corporations of which: Non-financial corporations of which: Households of which: lending for house purchase

PR10.2 Collateral obtained by taking possession during the period [held at the reporting date] Row Collateral obtained Carrying amount

Non-current assets held-for-sale Property, plant and equipment Investment property Equity and debt instruments Other Total PR11. Fair value hierarchy: financial instruments at fair value Row Assets and Liabilities Fair value hierarchy Change in fair value for the period Accumulated change in fair value before taxes Level Level Level 3 Level 2 Level 3 Level 1 Level 2 Level 3 1 ASSETS 2 Financial assets held for trading

3 Derivatives
4 Equity instruments
5 Debt securities
6 Loans and advances
Non-trading financial assets mandatorily at fair value through profit or loss 8 Equity instruments 9 Debt securities 10 Loans and advances Financial assets designated at fair value through profit or loss 12 Debt securities 13 Loans and advances Financial assets at fair value through other comprehensive income 15 Equity instruments 16 Debt securities 17 Loans and advances 18 Derivatives – Hedge accounting

19 LIABILITIES

20 Financial liabilities held for trading

21 Derivatives
22 Short positions
23 Deposits

24 Debt securities issued
25 Other financial liabilities
Financial liabilities designated at fair value through profit or loss 27 Deposits 28 Debt securities issued 29 Other financial liabilities 30 Derivatives – Hedge accounting

PR12. Breakdown of selected statement of profit or loss items PR12.1 Interest income and expenses by instrument and counterparty sector Row Interest income and expenses by instrument and counterparty sector Current period Income Expenses

1 Derivatives -Trading

of which: interest income from derivatives in economic hedges Debt securities

4 Central banks
5 General governments
6 Banks and ODTIs
7 Other financial corporations
8 Non-financial corporations
9 Loans and advances
10 Central banks
11 General governments
12 Banks and ODTIs
13 Other financial corporations
14 Non-financial corporations
15 Households
16 Other assets

17 Deposits

18 Central banks
19 General governments
20 Banks and ODTIs
21 Other financial corporations
22 Non-financial corporations
23 Households
24 Debt securities issued

25 Other financial liabilities

26 Derivatives - Hedge accounting, interest rate risk

27 Other Liabilities

28 INTEREST

29 of which: interest-income on credit impaired financial assets

PR12.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument Row Financial Instruments Current period 1 Debt securities 2 Loans and advances 3 Deposits 4 Debt securities issued 5 Other financial liabilities GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET PR12.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument Row Financial Instruments Current period 1 Derivatives of which: Economic hedges with use of the fair value option 3 Equity instruments 4 Debt securities 5 Loans and advances 6 Short positions 7 Deposits 8 Debt securities issued 9 Other financial liabilities GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET of which: gains and losses due to the reclassification of assets at amortized cost PR12.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk Row Financial Instruments Current period Interest rate instruments and related derivatives Equity instruments and related derivatives Foreign exchange trading and derivatives related with foreign exchange and gold Credit risk instruments and related derivatives Derivatives related with commodities Other GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET

PR12.5 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument Row Financial Instruments Current period 1 Equity instruments 2 Debt securities 3 Loans and advances GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET of which: gains and losses due to the reclassification of assets at amortised cost PR12.6 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument Row Financial Instruments Current period Changes in fair value due to credit risk

1 Debt securities
2 Loans and advances

3 Deposits

4 Debt securities issued

5 Other financial liabilities

GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET

of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net

of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net PR12.7 Gains or losses from hedge accounting Row Hedge Accounting Current period Fair value changes of the hedging instrument [including discontinuation] Fair value changes of the hedged item attributable to the hedged risk Ineffectiveness in profit or loss from cash flow hedges Ineffectiveness in profit or loss from hedges of net investments in foreign operations GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

PR12.8 Impairment on non-financial assets Row Impairment on non-financial assets Current period Additions Reversals Accumulated impairment Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates 2 Subsidiaries 3 Joint ventures 4 Associates Impairment or (-) reversal of impairment on non-financial assets

6 Property, plant and equipment
7 Investment properties
8 Goodwill
9 Other intangible assets
10 Other
11 TOTAL

PR13. Information on performing and non-performing exposures

PR14. Information forborne exposures

PR15. Fee and commission income and expenses by activity

Row Fees and commissions Current period Fee and commission income Securities Issuances Transfer orders Other Clearing and settlement 7 Asset management 8 Custody [by type of customer] Collective investment 10 Other Central administrative services for collective investment 12 Fiduciary transactions 13 Payment services Customer resources distributed but not managed [by type of product] 15 Collective investment 16 Insurance products 17 Other 18 Structured Finance 19 Loan servicing activities 20 Loan commitments given 21 Financial guarantees given 22 Other 23 (Fee and commission expenses) 24 (Clearing and settlement) 25 (Custody) 26 (Loan servicing activities) 27 (Loan commitments received) 28 (Financial guarantees received) 29 (Other)

PR16. Related parties
Limits of Instruction BCTL 2000/6, of 26 December Individual 5% of Regulatory Capital Aggregate 40% of Tier 1 Capital PR16.1 Related parties: amounts payable to and amounts receivable from Row Related parties: amounts payable to and amounts receivable from Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties 1 Selected financial assets

2 Equity instruments
3 Debt securities
4 Loans and advances
5 of which: non-performing
6 Selected financial liabilities

7 Deposits
8 Debt securities issued
Nominal amount of loan commitments, financial guarantees and other commitments given 10 of which: non-performing Loan commitments, financial guarantees and other commitments received 12 Notional amount of derivatives

Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures Provisions on non-performing off-balance sheet exposures

PR16.2 Related parties: expenses and income generated by transactions with Row Related parties: expenses and income generated by transactions with Current Period Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties 1 Interest income 2 Interest expenses

3 Dividend income

Fee and commission income
Fee and commission expenses
Gains or (-) losses on de￾recognition of financial assets and liabilities not measured at fair value through profit or loss Gains or (-) losses on de￾recognition of other than financial assets Impairment or (-) reversal of impairment on non￾performing exposures Provisions or (-) reversal of provisions on non￾performing exposures PR16.3 Related parties: List of All Credit Exposures Row Identification of Counterparty (include groups of inter-related persons) Credit Exposure

etc
7 Sum of all Credit Exposures to

PR17. Provisions
Carrying amount
Row Provisions
Pensions and other post￾employment defined benefit obligations Other long term employee benefits Restructuring Pending legal issues and tax litigation Other commitments and guarantees given measured under IAS 37 and guarantee given measured under IFRS 17 Other provisions Opening balance [carrying amount at the beginning of the period] Additions, including increases in existing provisions (-) Amounts used (-) Unused amounts reversed during the period Increase in the discounted amount [passage of time] and effect of any change in the discount rate Other movements Closing balance [carrying amount at the end of the period]

PR18. Defined benefit plans and employee benefits

PR18.1 Components of net defined benefit plan assets and liabilities Row Components of net defined benefit plan assets and liabilities Amount 1 Fair value of defined benefit plan assets 2 Of which: Financial instruments issued by the institution 3 Equity instruments 4 Debt instruments 5 Real estate 6 Other defined benefit plan assets 7 Present value of defined benefit obligations 8 Effect of the asset ceiling 9 Net defined benefit assets [Carrying amount] Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] Memo item: Fair value of any right to reimbursement recognized as an asset PR18.2 Movements in defined benefit obligations Row Movements in defined benefit obligations Defined benefit obligations 1 Opening balance [present value] 2 Current service cost 3 Interest cost 4 Contributions paid Actuarial (-) gains or losses from changes in demographic assumptions Actuarial (-) gains or losses from changes in financial assumptions 7 Foreign currency exchange increase or (-) decrease 8 Benefits paid Past service cost, including gains and losses arising from settlements Increase or (-) decrease through business combinations and disposals 11 Other increases or (-) decreases 12 Closing balance [present value]

PR19. Asset Classification – Instruction 17/2021 Row Assets Carryin g Amoun t Credit Risk Mitigation Adjusted Carrying Amount Standa rd Under Supervisi on Substan dard Doubtf ul Loss Total Credit and Leases 0 2 Securities 0 Assets held for sale 0 4 Other Assets 0 5 Total 0 % of Provision for Credit Losses 1.00% 3.00% 25.00% 50.00 % 100.0 0% Provisioning for Credit Losses 0 Allowances for Loan Losses Allowances for Losses on other Assets Reserves for Loan Losses

PR20. Large Credit Exposures
Calculation of Limitations
Instruction on Large Credit Exposures, Sections II.C. and III.A:
Amount of Regulatory Capital as of Current Month End:
10% of Regulatory Capital:
25% of Regulatory Capital:
Instruction on Large Credit Exposures, Section III.B.:
Total Credit Portfolio as of Current Month End:
40% of Total Credit Portfolio:
Rank by
Size
Identification of Counterparty (include groups of inter￾related persons) Credit Classification Total Amount Sum of 10 Greatest Credit Exposures etc. SUM OF ALL LARGE CREDIT EXPOSURES

PR21. Equity Investments and Bonds (Including loans to investee entities) Equity Investments in:
Loans to entities in which equities ownership

Row Name of Issuer
%
Equity
Financial
Institutions
Non-financial
Institutions significant interest Minority interest Total Equity

etc.
A
Equity
Investments
Subtotal per category
Securities (bonds)
Loans to entities in which bonds are held Row Name of Issuer Financial Institutions Central Government Other Public Sector Private Sector Total Bonds etc. B Bonds Subtotal by Counterparties C Total B+C