Directive No. 11/2025 of December 17

GOVERNOR
DIRECTIVE NO. 11/2025
ORIGIN: BANKING SUPERVISION DEPARTMENT (BSD)
DATE 17/12/2025
SUBJECT: FINANCIAL SYSTEM

• Information Reporting for the Calculation of Periodic Contributions to the Resolution Fund

Whereas it is necessary to define the rules and procedures for information reporting, based on principles of transparency and credibility, to ensure the sound and prudent management of the Resolution Fund; Pursuant to the combined provisions of item a) of Article 25 and Article 300 of Law No. 14/21 of May 19, the General Regime for Financial Institutions Law, combined with item f) of paragraph 1 of Article 31 and paragraph 1 of Article 98, both of Law No. 24/21 of October 18, the Bank of Angola Law; This Directive serves to establish the following:

1. Financial Institutions participating in the Resolution Fund must submit, electronically via the SupTech Portal, information for the purpose of calculating periodic contribution amounts, strictly observing the models defined for this effect and the deadlines set out below.
2. Participating institutions must report to the Bank of Angola the informational elements contained in the models provided for in Annexes I, II and III.
3. For the purposes of the preceding paragraph, information reporting must be carried out by the end of April each year.
4. For the purposes of paragraph 1, while the SupTech portal is not available, participating institutions must send information in Excel format to the electronic address dsb@bna.ao.

CONTINUATION OF DIRECTIVE NO. 11/2025 Page 2 of 6
5. Doubts and omissions resulting from the interpretation and application of this Directive are resolved by the Bank of Angola.
6. This Directive enters into force five (5) days after its publication.
Luanda, December 17, 2025.
BANKING SUPERVISION DEPARTMENT
Elavoko do Rosário Chaves João -Director-

CONTINUATION OF DIRECTIVE NO. 11/2025 Page 3 of 6
Annex I
Periodic Contribution to the Resolution Fund - Calculation Values in Kwanzas Information Responsible Person:
Name:
Role:
Phone:
Email:

ANNEX I
Periodic Contribution to the Resolution Fund – Calculation

1. Liabilities
   1.1 Elements recognized as own funds
   1.2 Liabilities associated with the recognition of obligations for defined benefit plans
   1.3 Liabilities for allowances
   1.4 Liabilities resulting from the revaluation of derivative financial instruments
   1.5 Deferred income revenues, excluding those related to passive operations
   1.6 Liabilities for assets not recognized in securitization operations
2. Own Funds
3. Deposits covered by the Deposit Guarantee Fund (FGD)
4. Assessment Base
5. Common Equity Tier 1 (CET1) own funds ratio (percentage points, rounded to two decimal places)
6. Contribution Calculation
   6.1 Periodic Contribution Rate.
   6.2 Periodic Contribution.

CONTINUATION OF DIRECTIVE NO. 11/2025 Page 4 of 6
Annex II
Periodic Contribution to the Resolution Fund – Monthly Balance Reporting Bank of Angola
Annex II
Periodic Contribution to the Resolution Fund - Monthly balance reporting Institution: Year: 0 Values in Kwanzas Items 2012 Monthly Average January February March April May June July August September October November December

1. Liabilities
   1.1 Elements recognized as own funds
   1.2 Liabilities associated with the recognition of obligations for defined benefit plans
   1.3 Liabilities for allowances
   1.4 Liabilities resulting from the revaluation of derivative financial instruments
   1.5 Deferred income revenues, excluding those related to passive operations
   1.6 Liabilities for assets not recognized in securitization operations
2. Own Funds
3. Deposits covered by the Deposit Guarantee Fund
4. Assessment Base

CONTINUATION OF DIRECTIVE NO.11/2025 Page 5 of 6
Annex III
Periodic Contribution to the Resolution Fund – Supplementary Notes for Completing Annexes I and II

1. The table in Annex I is a contribution calculation statement, of which only item 6.2 must be completed, while the remaining fields are derived from elements filled in Annex II.
2. Fields 1 to 1.6, 2, 3 and 4 of Annex II must be completed.
3. For items 1 to 1.6, 2 and 3, end-of-month balances for each month of the year preceding the reporting year must be recorded.
4. For item 2, the Common Equity Tier 1 (CET1) own funds ratios calculated in June and December of the year preceding the reporting year must be completed.
5. The amount corresponding to the value of elements recognized in the balance sheet that, regardless of their form or modality, represent a debt to third parties reported at the end of each month, as stated in their respective balance sheets, namely:
   5.1 Elements that, although included in liabilities according to applicable accounting standards, are recognized as own funds.
   5.2 Amount of obligations for pensions and other past service benefits, to the extent that they are included in the liability reported in field 1.
   5.3 Amount of general allowances identified in the equity/liability section, to the extent that they are included in the liability reported in field 1.
   5.4 Value of trading and hedging derivative instruments with negative fair value identified in the equity/liability items “2.40-Hedging derivatives with fair value”, to the extent that they are included in the liability reported in field 1.
   5.5 Amount of deferred income revenues reflected in the participating institution's balance sheet, net of deferred income revenues from passive operations (associated with amortized cost), to the extent that they are included in the liability reported in field 1.
6. Own funds, in accordance with Instruction No. 08/21 of June 18, provided they simultaneously fall under the concept of liability and are thus considered in the amount reported in field 1, excluding from this field elements that may have been reported in fields 1.1 to 1.6.
7. Value of deposits covered by the reimbursement guarantee of the Deposit Guarantee Fund, Regulation of the Deposit Guarantee Fund approved by Presidential Decree No. 195/18 of August 22, to the extent of the amount actually covered by these Funds, considering the guarantee limit provided by each.
8. The assessment base = 1. – 1.1 – 1.2 – 1.3 – 1.4 – 1.5 – 1.6 – 2. -3.
9. Common Equity Tier 1 (CET1) own funds ratio expressed in percentage points and rounded to two decimal places, with reference to December 31 of the year preceding that to which the contribution relates. The Common Equity Tier 1 (CET1) own funds ratio must be determined in accordance with Instruction No. 08/21 of June 18.
10. The Periodic Contribution Rate is equal to an adjustment factor based on the institution's risk profile (SREP rating) and multiplied by a base rate value. It is set annually by the Bank of Angola, in specific regulation, recorded in field 6.1 of Annex I.
11. The periodic contribution amount is equal to the assessment base amount recorded in field 4, multiplied by the contributory rate recorded in field 6.2 of Annex I.