Chapter Three Concepts of Preparing Assets and Liabilities Analysis Models by Business Sectors and Sectors

1 Economic Activity - Financial Position Summary: - Loans and credit facilities granted to customers:

2 Credit facility balances are graded by their total value, and the liabilities side must include the provisions related to them. It does not include amounts due to banks, including the Central Bank of Egypt.

• Securities and Investments:
  This includes securities and investments owned by the bank, and does not include securities deposited with it as a guarantee or provided for some of its assets.

• Discounted Commercial Papers:
  Commercial papers that have matured, including those sent to the Bank of Egypt. It also includes:
  Commercial papers are those that arise from pure commercial transactions and carry at least two commercial signatures, neither of which is the signature of the discounting bank, as well as documentary bills of exchange even if they carry only one signature. As for promissory notes carrying one signature and those issued directly to the order of the discounting bank, they fall under credit facilities granted to customers.

For discounted and drawn commercial papers. As for installment sales papers, they refer to sales for consumption purposes.

- Deposits:

It does not include amounts due to banks, including the Central Bank of Egypt, while it includes customer liabilities for open foreign currency facilities, and their distribution: on demand, for term and notice, and savings, frozen or held, such that it includes balances due for demand, including amounts pending in customers' names (on demand), and balances with a fixed term or requiring notice before withdrawal, as well as deposits in the savings fund (for term and notice and savings), and frozen or held balances against guarantees or open foreign and local currency facilities (frozen or held).

1 Supervisory Sector Book No. 243 issued on January 29, 1979. 2 Supervisory Sector Book issued on November 6, 1997.

1 - Due from Banks and Due to Banks:

It includes balances of amounts due from the Central Bank of Egypt, local banks, and foreign banks, as well as balances of amounts due to these banks, distributed between current account balances and other account balances, in local currency and foreign currencies.