Instruction Notes for Compiling Form BS100 for Ugandan Commercial Banks

Bank of Uganda: Supervision Directorate 2022 INSTRUCTION NOTES FOR THE COMPILATION OF FORM BS100 FOR COMMERCIAL BANKS IN UGANDA FOR COMMERCIAL BANKS LICENSED UNDER THE FINANCIAL INSTITUTIONS ACT, 2004 (AS AMENDED 2016) AUGUST 2022

FOREWORD
Institutions registered under the Financial Institutions Act (FIA), 2016 as amended and the Micro-Finance Deposit Taking Institutions (MDI) Act 2003 are required to report to the Central Bank data or information that the Bank may deem necessary for carrying out its responsibilities as spelt out in the two Acts. The Central Bank designs, and amends as necessary, forms/returns that are used to collect information from the institutions. The Form BS100 is one of the statutory returns designed by the Supervision and Research Directorates of Bank of Uganda for all Commercial banks in Uganda. The BS100 collects information on financial and nonfinancial assets and liabilities broken down by detailed institutional sectors and in some instances, economic sectors and additional analytical information. The update of the BS100 is expected to capture subsequent changes in the sector as they unfold, while maintaining emphasis on having the reports manageable for the compilers and consistency across reporting institutions. In cases where further assistance or clarification is required in completing the BS100 form, one may contact the telephone number 041-4258441. Completed returns should be submitted through the official electronic mode of submission to:
Bank of Uganda
Supervision Directorate, Commercial Banking Department P. O. Box 7120, KAMPALA. Copy to:
Bank of Uganda
Research and Policy Directorate, Statistics Department P. O. Box 7120, KAMPALA. SUPERVISION DIRECTORATE BANK OF UGANDA AUGUST 2022

TABLE OF CONTENTS
FOREWORD ...........................................................................................................................1
TABLE OF CONTENTS .......................................................................................................2
GENERAL INSTRUCTIONS AND DEFINITIONS .........................................................4
STATEMENT OF ASSETS AND LIABILITIES..............................................................9
ASSETS................................................................................................................................9
NOTES & COINS................................................................................................................................9
BALANCES WITH BANK OF UGANDA..................................................................................9
BANK OF UGANDA SECURITIES............................................................................................9
CENTRAL GOVERNMENT SECURITIES..............................................................................9
OTHER SECURITIES (NON-CENTRAL GOVERNMENT SECURITIES)...............9
DEPOSITS ...........................................................................................................................................10
ELECTRONIC MONEY BALANCES(E-MONEY)..............................................................10
GROSS LOANS, ADMINISTERED ADVANCES, OVERDRAFTS &
DISCOUNTS.......................................................................................................................................10
LOAN LOSS RESERVES:............................................................................................................11
FINANCIAL DERIVATIVES.........................................................................................................11
EQUITY INVESTMENTS..............................................................................................................11
INSURANCE, PENSION, AND STANDARDIZED GUARANTEE SCHEMES....12
GROSS FIXED ASSETS...............................................................................................................12
NET DUE FROM OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT........12
DUE FROM OTHER BANKS FOR ITEMS IN TRANSIT ..............................................12
OTHER ASSETS...............................................................................................................................13
LIABILITIES..................................................................................................................... 13
DEPOSITS ...........................................................................................................................................13
BORROWINGS..................................................................................................................................14
SECURITIES ISSUED...................................................................................................................15
FINANCIAL DERIVATIVES AND EMPLOYEE STOCK OPTIONS..........................16
ADMINISTERED FUNDS.............................................................................................................16
INSURANCE, PENSION, AND STANDARDIZED GUARANTEE SCHEMES....17
NET DUE TO OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT................17
OTHER LIABILITIES......................................................................................................................17
SUBORDINATED DEBT AND REDEEMABLE PREFERENCE SHARES..........18
CAPITAL................................................................................................................................................18
YEAR-TO-DATE PROFIT/LOSS..............................................................................................19
SCHEDULES..................................................................................................................... 19
SCHEDULE 1: OFF BALANCE SHEET ITEMS...............................................................19
SCHEDULE 2: ANALYSIS OF LOANS AND ADVANCES ......................................20
SCHEDULE 3: MONTHLY REPORT ON INTEREST RATES....................................27
SCHEDULE 4: ANALYSIS OF DEPOSITS..........................................................................28
SCHEDULE 5: EQUITY INVESTMENTS AND INSURANCE, PENSION, AND
STANDARDIZED GUARANTEE SCHEMES......................................................................28
SCHEDULE 6: BREAK DOWN OF OTHER ASSETS AND OTHER
LIABILITIES........................................................................................................................................30

SCHEDULE 7: ANALYSIS OF OTHER BORROWINGS..............................................30
SCHEDULE 8: ANALYSIS OF OTHER SECURITIES...................................................30
SCHEDULE 9: BREAKDOWN OF AMOUNTS DUE FROM NON-RESIDENT
FINANCIAL INSTITUTIONS........................................................................................................30
SCHEDULE 10: ANALYSIS OF FINANCIAL DERIVATIVES AND EMPLOYEE
STOCK...................................................................................................................................................30
SCHEDULE 11: ANALYSIS OF SURBODINATED DEBT AND REDEEMABLE
PREFERANCE SHARES...............................................................................................................31
SCHEDULE 12: EXCHANGE RATES...................................................................................31
SCHEDULE 13: OTHER COMMENTS.................................................................................31
SCHEDULE 14: EAST AFRICAN COMMUNITY POSITIONS...................................31
APPENDIX I...................................................................................................................... 32
APPENDIX II .................................................................................................................... 35
APPENDIX III................................................................................................................... 43
APPENDIX IV................................................................................................................... 44
APPENDIX V..................................................................................................................... 49
APPENDIX VI ................................................................................................................... 56

GENERAL INSTRUCTIONS AND DEFINITIONS
Structure of the Form
The form is composed of the following: Assets and Liabilities, Off Balance Sheet Items, Monthly Income Statement, Analysis of Loans and Advances, Monthly Report on Interest Rates, Analysis of Deposits, Analysis of Equity Investments, Analysis of Insurance, Pension, and Standardized Guarantee Schemes, Breakdown of Other Assets and Other Liabilities, Analysis of Borrowings, Analysis of Other Securities, Breakdown of Amounts due from Non-Resident Financial Institutions, Analysis of Securities held, Analysis of Securities Issued, Analysis of Analysis Of Financial Derivatives and Employee Stock Options, Analysis of Subordinated Debt and Redeemable Preference Shares, Exchange rates, East African Community Positions and Other Comments. Period Covered and Reporting Date This report should be submitted not later than the 7th day of the month following that to which the data relates. The report should cover all positions and transactions for the reporting period. Completion of Return All amounts should be entered at their gross values and no liability to any customer or institution may be reduced by a corresponding asset or vice versa. The balance sheet should be compiled on accrual basis. Accrued Interest on deposits, loans and advances and securities should be incorporated into the outstanding amount of the asset/liability, rather than being treated as part of Other Accounts Receivable/payable. Reporting Currency Items are reported in foreign currency and Uganda shillings. Liabilities and assets that are denominated in foreign currency should be converted to Uganda Shillings at the exchange rate prevailing on the date to which the return refers. The rate used to convert should also be reported in Schedule 12. Valuation of Financial Assets/Liabilities All marketable financial assets and liabilities should be valued and recorded at market values. Where assets or liabilities are not traded, fair values can be estimated as the present value of future cash flows generated from the instruments. Deposits, loans, and borrowings should be recorded inclusive of accrued interest. Securities should be reported at market value where there is an active market; otherwise, the alternative method of estimating fair value should be used. The valuation of a market traded security is the closing price of the security on the date to which the return refers. For short term securities such as Treasury bills, market value can be calculated as cost price plus accrued interest up to the date to which the return refers. For long-term non￾traded securities other fair value methods should be applied. Appendices To promote accuracy in the compilation of the form, lists of institutional units that fall within specific sectors are provided in Appendices I-VI. They will be updated periodically. Branch This is a full-time office carrying on all or most activities of the institution. It keeps its separate accounts and has an account with the head office. The Branch is headed by a

manager, with different categories of staff. It is independent of the other branches and is only responsible to the head office. Sub-Branch This is a full-time office and for bookkeeping purposes, it operates as though it were a full branch. There may however be some activities, which the sub-branch does not handle and may need to be referred to the parent branch. It has a separate account at the head office. A sub-manager or a full manager depending on the volume of business would normally run the sub-branch. For administrative purposes, it is under close supervision of its parent branch. Agency This is a part-time office (housed under the institution’s premises-rented, leased or owned) located in a place, which cannot support a branch or a sub-branch economically. The agency offers a limited range of banking facilities, (e.g., receiving cash, cheques, and payments to depositors and cashing traveler’s cheques) on selected days and times of the week. The agency’s ledger is kept at the branch office controlling it. The books of the agency are therefore the same as those of its parent branch or sub-branch. Mobile Unit Where an institution finds it unnecessary to establish a branch, sub-branch, or agency, but where there are many customers living in a locality far from the Centre of operation of the nearest branch, sub-branch or agency, arrangements are made by which customers gather under a particular place on selected days and times of the week to receive services from mobile units. A cashier and clerk in the van collect and pay out money to the customers. Each mobile unit has got a ledger at the branch office. ATM Locations The Number of Locations of Automated Teller Machines (ATMs) that the institution has. Note that this requires the Locations and not number of ATMs. Total Number of ATM’s. The Number of ATMs. Repurchase Agreement (REPO) A REPO is a sale of securities matched with an agreement to reverse the transaction at a specified future date. Because of this agreement to repurchase, a REPO is treated as a loan collaterised by securities such as Treasury bills (or any other securities that may be acceptable), and not as an outright sale of securities. The cash taker (seller or the one who provides their securities) also undertakes to take back or “repurchase” the same or similar securities at a fixed price and usually, a specified future date. Since the REPO is treated as a collaterised loan, the securities should remain on the balance sheet of the cash taker. In the return, the cash taker is required to specify the securities that have been used as collateral. The stock of treasury bills should not change because of the REPO arrangement. The cash taker will also indicate the loan as “REPO sales to Bank of Uganda”, or “Commercial banks (REPO Arrangement)” under Borrowings. The cash provider on the other hand will also not increase its stock of outstanding TBs. Instead, it records this as an asset e.g., “REPO Loan’ under Balances with Bank of
Uganda.

Statistical Reporting of Financial Derivatives For the purposes of reporting financial derivatives in this form, the BOU recommends the following treatment:

1. Recognize the exchange of claims and obligations at the inception of a derivative
   contract as a financial transaction creating asset and liability positions that have, at inception, zero value if the instrument is a forward, and value equal to the premium if the instrument is an option. Treat any changes in the values of individual derivative transactions as holding gains or losses and either pass them through the profit and loss account or as assets (gains) or liabilities (losses) in the balance sheet under financial derivatives. Certain derivatives may lead to gains and losses passing directly to equity. Such marking to market of derivative positions will lead to no outstanding position under assets and liabilities.
2. Report any positions that are not marked to market as assets or liabilities in the
   balance sheet under financial derivatives.
3. Show the actual underlying amounts of the derivative, i.e., the gross contractual
   amounts as an off-balance-sheet item in Schedule 1.
   Residency
   A fundamental distinction in monetary and financial statistics is made between residents and non-residents. This distinction generally stems more from the center of economic activity than the domicile of a unit or the ownership of the unit. The resident sector is defined as all the units, including branches and subsidiaries that have their economic interests within the country. For example, embassies and foreign missions in Uganda are treated as non-residents because their economic interests are in their home countries. Similarly, foreign staff of these embassies should be considered as non￾residents, regardless of how long they reside in Uganda. Local staff of foreign embassies however should be classified as residents. The secondary criterion for defining residency is the domicile. For example, a Ugandan who resides in a foreign country for at least one year is classified as a non-resident for statistical purposes. Likewise, a citizen of a foreign country who resides in Uganda for a minimum of one year, or intends to stay for longer than one year, should be treated as a resident. Business units should be treated as residents from the time they begin operations in Uganda unless the business is meant to be temporary. Foreign students in Uganda should be treated as non-residents. Non-resident Sector The non-resident sector is broken down into ‘Non-Resident Financial Institutions ‘and ‘other non-residents’. Non-Resident Financial Institutions are all financial institutions operating outside Uganda. Other non-residents comprise non-resident entities other than deposit taking institutions, Other Financial Corporations, and non-resident parent/group companies. Resident Sector The sectorisation of resident institutional units is a key element in the compilation and presentation of this form. It is necessary, in the compilation of statistics, to identify the

financial sectors’ claims on other sectors. The Resident Sector is composed of the following institutional units:
a. The Central Bank
This refers to Bank of Uganda. b. Central Government.
This refers to all governmental units that are managed or controlled by the national Government. Central Government – Budgetary Accounts This comprises all ministries and departments that are under the control of the central government and managed by the Accountant General. All central Government Ministries and departments excluding Government projects and Autonomous Agencies are included here. Report as per Appendix IV, Section A. Central Government – Projects Consists of Government Projects. Central Government – Autonomous Agencies These are units that carry out the functions of the central government but are established separately from the budgetary accounts. Report as per Appendix IV,
Section B.
c. Local Government
Includes District Local Governments, Regional Tier Governments, city divisions and municipalities and Town Councils. Report as per Appendix V. d. Non-Financial Public Enterprises These are enterprises controlled by government units. Comprises all non￾financial parastatals that are subject to government control but are otherwise self-accounting. They include parastatals in which the government has direct majority shareholding of 51 percent or more. Report as per Appendix III. e. Commercial Banks These are institutions licensed under the Financial Institutions Act (FIA) 2016 and are listed in Appendix I. f. Credit Institutions These are non- bank financial institutions licensed under the Financial Institutions Act (FIA) 2016 Act and are listed in Appendix I. g. Micro-Finance Deposit Taking Institutions These are Micro-Finance institutions licensed to take deposits under the Micro￾Finance-Deposit Taking Institutions (MDI) Act 2003 and are listed in Appendix I.

h. Savings and Credit Cooperative Societies (SACCOS) These are non-bank financial institutions licensed under the Tier 4 Micro finance Institutions & Money Lenders Act, 2016 and some are listed under
Appendix I.
i. Other Financial Corporations
Includes Insurance Companies, Pension Funds and Provident Funds (including NSSF), Mutual Funds, Investment Pools and Unit Trusts, Hire purchase Companies, Development Banks, Electronic Money Issuers trust accounts, Foreign Exchange Companies (Forex Bureau), Micro-Finance Companies, Savings and Credit Co-operative Societies (SACCOs). Refer to the lists provided in Appendix II. j. Private Enterprises These include private companies, partnerships, and sole proprietorships. Small and Medium Enterprises (SMEs) in this case refer to entities with a reported audited annual turnover of less than or equal to UShs.20 billion for the most recent financial year. k. Other Residents This includes individuals, households, and non-profit institutions e.g., Non￾Government Organisations (NGO’s), Community Development Associations, Sports Clubs, churches etc.

STATEMENT OF ASSETS AND LIABILITIES
ASSETS
NOTES & COINS
Notes and coins held in cash by the institution. Includes all forms of currency, whether Uganda Shillings or foreign currency. Report holdings of foreign notes and coins converted at the midpoint exchange rate prevailing on the date to which the return refers. The exchange rates used for conversion of foreign currency denominated notes and coins should be reported in schedule 12. BALANCES WITH BANK OF UGANDA Balance on Clearing House account. This item constitutes the working balances of the institution at the Central Bank mainly for transactions and cash reserve maintenance. REPO Loan This is the amount that the institution has advanced to the central bank under a REPO arrangement. This amount should not be reflected as an increase in Treasury bills holdings. For further clarification, see the notes on Repos on page 6. BANK OF UGANDA SECURITIES This item constitutes securities issued by Bank of Uganda, such as the Bank of Uganda Bill or any other security that the Bank may issue and in which the institution invests. Deposit auctions should be reported under “Other BOU securities”. CENTRAL GOVERNMENT SECURITIES Report the stock of Treasury bills, Treasury Bonds and Other Securities issued by the central government, and in which the bank has invested. Treasury Bills: Report the fair value of the total holdings of Treasury Bills. 1 Trading Account Securities: Indicate Treasury bills held for trading purposes. 2 Investment Securities: Indicate Treasury bills intended to be held to maturity. Treasury Bonds: Report the fair value of the total holdings of Treasury bonds (both held for trading and to maturity). Other Central Government Securities: Other instruments or notes that are not Treasury Bills and not Treasury Bonds, issued by the government of Uganda, which the institution invests in. OTHER SECURITIES (NON-CENTRAL GOVERNMENT SECURITIES) Report here Securities other than Equities traded in the secondary market that the institution has invested in. These include corporate bonds, debentures, banker’s acceptances etc. These may be issued by local governments, private institutions, financial institutions, or other institutions other than the Central Government. This includes securities and commercial bills or promissory notes that are eligible for

discount by commercial banks or by the Central bank in accordance with the Bank of Uganda Statute 1993. A breakdown of the Other Securities held by the institution must be provided in Schedule 8, broken down into Residents and non-Residents. Equity Investments should not be reported here. DEPOSITS Report here deposits including accrued interest in local and foreign currency held at commercial banks, credit institutions, MDIs, Savings and Credit Cooperative Societies (SACCOS), Other Financial Corporations and Non-Resident Financial Institutions. The institution’s interbank time deposits or placements of deposits in other banks should be reported here. Nostro balances (accounts that a commercial bank holds with a foreign bank) should be recorded under “Deposits with Non-Resident Financial Institutions”. All over-drawn deposit accounts are reclassified as borrowings and reported under the relevant category on the liability side. The institutions’ short-term dealings in the interbank market with Other Financial Corporations should be reported here. ELECTRONIC MONEY BALANCES(E-MONEY) Report here balances held in digital form or electronic money with the different Electronic Money Issuers at the end of the reporting period. Refer to Appendix II-H. GROSS LOANS, ADMINISTERED ADVANCES, OVERDRAFTS & DISCOUNTS Gross Loans before any provisions should be shown at book value plus accrued interest. Loans denominated in foreign currency should be reported at their book values and converted to local currency at the mid-market mid exchange rate prevailing on the date to which the return refers. The exchange rates used for conversion of foreign currency denominated loans should be reported in schedule 12.

• Loans: The total sum of the outstanding book balance of the institution’s loans.
• Overdrafts. This includes Renegotiated, Rescheduled or enhanced overdrafts.
• Discounts. These are loans given with promissory notes, Treasury bills and any
  other securities as collateral.
• Administered Advances. Report here loans given from funds by resident/non￾resident financiers for on lending to specific projects or specific purposes.
  Loans, Administered Advances, Overdrafts & Discounts to Government This refers to amounts due because of any arranged loans, over drafts and discounts to Central Government bodies under the Budgetary, Project, and Autonomous Agencies categories. Refer to the lists provided in Appendix IV. Loans, Administered Advances, Overdrafts & Discounts to Financial Institutions This refers to amounts due as a result of any arranged loans, over drafts and discounts to other deposit taking institutions, Other Financial Corporations, and Non￾Resident Financial Institutions. Where the Parent/Group Company is a deposit taking or banking institution, the balances therein should not be reported under ‘Parent/Group Company’ but under the appropriate type of financial institution e.g., ‘Due from Commercial Banks in Uganda. Provide details of ‘Due from Non-Resident

Financial Institutions in Schedule 9. Placements of deposits in other banks should be reported as deposits held with those institutions under the relevant category. Loans, Administered Advances, Overdrafts and Discounts to Other sectors This refers to amounts due because of any arranged loans, over drafts and discounts to other sectors (excluding central government and financial institutions). Loans to other nonresident sectors (excluding nonresident financial institutions) should be reported here. LOAN LOSS RESERVES:
Specific Provisions for Bad Debts: These are loan loss reserves held against presently identified losses and thus not available to meet losses that subsequently materialise. Interest in suspense on non-performing loans and advances: This is interest charged on non-performing loans and advances but not collected. If a loan is classified as non￾performing, interest thereon should not be recognized as income and not be included in the book value of the loan. Rather, it should be suspended on this account. Net Loans Outstanding: The Gross loan portfolio less the Loan loss Reserves. NB. The Loans, Overdrafts and Administered Advances are reported on a GROSS and NET basis. Note:

1. The amounts outstanding for other sectors should also be reported according to the
   economic sector of the borrower, and their resident status in Schedule 2(a) and 2(b) respectively.
2. Loans to individuals, groups or household for business purposes should be
   reported under the category “Private Enterprises”, while Consumer loans to individuals should be reported as “loans to other residents” FINANCIAL DERIVATIVES See page 6 under the General Instructions and Definitions, for the instruction on the reporting of financial derivatives. EQUITY INVESTMENTS Report the market value of the Equity Investments as of the reporting date. Where this is not possible, fair values or historic values should be used. Equity investments should be broken down in Schedule 5. Equity Investments in Subsidiary / Affiliated Companies A Company is deemed a subsidiary of the reporting institution if it holds more than 50% in nominal value of that company’s equity share capital. Affiliated company means a company or enterprise, which controls or is under common control with the reporting financial institution. These investments should not include lending /short-term deposits to the subsidiary / affiliated companies. Other Equity Investments Equity held in any other companies that are not subsidiaries or affiliates.

INSURANCE, PENSION, AND STANDARDIZED GUARANTEE SCHEMES This category records prepaid insurance premiums (general insurance paid out to an insurance company to protect the institution against non-life events like property damage, personal injury, and natural disasters), claims of pension managers on pension funds, and provisions for calls under standardized guarantee schemes. Claims of pension manager on pension funds are claims on pension funds when the pension manager is a unit different from the pension administrator and is entitled to any funding surplus. These should be valued in principle at market / fair value. GROSS FIXED ASSETS Fixed assets should be reported gross. This includes the following items recorded at the initial cost at time of acquisition: Land and Premises, Staff Houses, Furniture, Equipment and Intangible Assets, vehicles, and other fixed assets. Accumulated Depreciation: Represents the sum of depreciation expenses recorded in the current and previous financial periods. It represents a decrease in the book value of fixed assets. (See depreciation in the Income Statement). Net Fixed Assets: The book value of fixed assets less the accumulated depreciation. NB. Accumulated Depreciation on all fixed assets should be netted off against the value of the Gross Fixed Assets. Fixed Assets are, therefore, reported on a Gross and Net basis. NET DUE FROM OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT Report the net amount receivable from the institution’s offices in Uganda. However, amounts due and uncleared, which are 30 days and more, will be considered as Other Assets subject to classification. Examples of items that would normally be found under this item are head office and branch clearing accounts representing nominal value of cheques deposited, transfer of funds and other similar accounts dealing with items during settlement or in transit, temporarily in suspense or in the process of collection. Thus, these items must be carried in the balance sheet as cash items or handovers until the following day. If the net position due to Head office or branches is negative, it should be shown under this item, Liabilities Note This item should not include items for collection outside the country (since such items are already reflected in the balances of the institutions upon which they are drawn) nor should they include income items that are accumulated for transfer periodically to profit and loss account. DUE FROM OTHER BANKS FOR ITEMS IN TRANSIT Report here amounts that have been credited to customers’ deposits that have not yet been collected from commercial banks, credit institutions and MDIs.

OTHER ASSETS
Those items of Assets, which are not listed anywhere above should be included here. Assets other than premises, shares and stocks acquired in satisfaction of debts due to the institution should be included here. All prepaid expenses like rent, accounts/fees received, suspense debits like revenue should be included here. If Other Assets exceed 5% of Total Assets, provide a breakdown of Other Assets in Schedule 6a. LIABILITIES DEPOSITS All deposits should be reported here plus accrued interest. Breakdowns of deposits by resident and non-resident sectors should be reported in Schedule 4 (a) for both Uganda shilling and foreign currency denominated deposits. Amounts received by a primary dealer bank from another financial institution for purposes of investing in a REPO transaction with the central bank should be reported as a deposit with the primary dealer under the category “Deposits with commercial banks in Uganda. The financial institution’s claim is on the primary dealer bank. Accounts with debit balances should be treated as loans or overdrafts and reported under the relevant category under Gross Loans, Administered Advances, Overdrafts and Discounts Please report debit balances on account of unpaid bank charges as receivables under other assets. Inter-bank placements (of other banks) and short-term dealings should be reported under Borrowings, Commercial banks (Other Loans). Demand Deposits:
These are credit balances on all current accounts (in local and foreign currency), which are kept for normal day to day operations, can immediately be converted into cash, and are transferable by cheque or other means without significant notice or delay. Savings Deposits: These are interest bearing deposits accounts without a stated maturity. Funds can be deposited/withdrawn at will. Withdrawal is normally done using a voucher, although withdrawals by cheque may be allowed subject to regulations set by each institution. However, no third-party cheques can be drawn on savings deposits. A depositor may have more than one account at the same branch provided they all conform to the regulations governing these accounts. A pass card or passbook normally bearing a customer’s photograph is issued for every account opened and, when making transactions at the institution, must be presented to the teller when money is paid into or withdrawn from the account. The minimum deposit with which an account may be opened is freely fixed by each financial institution In addition, Demand or Savings accounts customers may use the ATMs to transact their banking business. Time Deposits: These are deposits that are payable on a specified date, after a specified period or after a specified notice.

Certificates of Deposit: Include all negotiable certificates issued by the reporting institution. BORROWINGS Report here loans borrowed plus accrued interest, from institutional units/sectors, which are evidenced by non-negotiable documents. This includes liabilities incurred using credit cards by the institution. Loans from Government, Bank of Uganda, other depository corporations and non-residents are reported as follows:
Government
Report here loans including accrued interest, taken from central government. Administered funds from government should not be reported here. Bank of Uganda:

• Clearing House account: Consists of borrowing on the Clearing House account of the
  institution at the central bank.
• Discount Window Borrowings: Consists of special borrowing from the discount
  window at the central bank.
• REPO: For loans taken by the institution under a REPO arrangement with Bank of
  Uganda. The institution will report the amount of the loan here. Its stock of Treasury Bills held will not change. (See Page 6 for further discussion on REPOs).
• Other Loans: Any other loans that the institution may obtain from the central bank.
  These could be under the Lombard facility or any other borrowing. Note: The reporting institution should ensure that borrowings under the Development Finance facilities from the Accounts Department of Bank of Uganda are reported under Administered Funds. Commercial Banks (Repo Arrangement) Indicate loans including accrued interest, taken from commercial banks under Repo Arrangements. Commercial Banks (Other Loans) Report here loans including accrued interest, taken from commercial banks excluding those under Repo Arrangements. Inter-bank placements (of other banks) and short-term dealings should be reported here. Credit Institutions Report here loans including accrued interest, taken from credit institutions. Inter-bank placements (of other banks) and short-term dealings should be reported here. Micro-Finance Deposit Taking Institutions (MDIs) Report here loans including accrued interest, taken from MDIs. Inter-bank placements (of other banks) and short-term dealings should be reported here. Savings and Credit Cooperative Societies (SACCOS) Indicate loans including accrued interest, taken from Savings and Credit Cooperative Societies (SACCOS).

Other Financial Corporations
Indicate loans including accrued interest, taken from Other Financial Corporations. Due to Resident Parent/Group Companies The reporting institution should indicate any balances including accrued interest, owed to the Parent institution, or to any of the Group Companies. Where the Parent/Group Company is a banking institution, the balances therein should be reported under appropriate category e.g., Commercial banks, etc. Other Borrowings-Residents Balances of the reporting institution including accrued interest, owed to resident entities other than deposit taking institutions, Other Financial Corporations, and parent/group companies. This includes individuals, private companies etc. Details are to be provided in Schedule 7. Non-Resident Financial Institutions Refers to loans and advances including accrued interest, from financial institutions operating outside Uganda. Special Administered Funds for onward lending under special arrangements with e.g., from the European Investment Bank, East African development Bank, etc. should not be reported here, but under Administered Funds. Due to Non-Resident Parent/Group Companies The reporting institution should indicate any balances including accrued interest, owed to the Non-Resident Parent institutions or to any of the Group Companies. Where the Parent/Group Company is a banking institution, the balances therein should be reported under appropriate category “Borrowings from Non-Resident Banks”. Other Borrowings-Non-Residents Balances of the reporting institution including accrued interest, owed to non-resident entities other than deposit taking institutions, Other Financial Corporations, and non￾resident parent/group companies. This includes nonresident individuals, private companies etc. Details are to be provided in Schedule 7. SECURITIES ISSUED Consists of Bonds, Debentures and other negotiable instruments excluding shares (that can be traded in an organized exchange or over-the-counter market), which are issued by the reporting institution and which act as evidence that the institutional units/sectors issuing them have obligations to settle by providing cash, financial instruments, or some other items of economic value to the reporting institution. Securities issued should be further classified by holder in Schedule 8. Bonds and Debentures Report here Bonds and Debentures issued by the reporting institution. Other Securities Report here other securities issued by the reporting institution such as commercial paper and banker’s acceptances.

FINANCIAL DERIVATIVES AND EMPLOYEE STOCK OPTIONS See the page 6 under the General Instructions and Definitions, for the instruction on the reporting of financial derivatives. Employee stock options (ESO) are options to buy the equity of a company, offered to employees of the company as a form of remuneration. An ESO is an agreement made on a given date (the “grant” date) under which an employee may purchase a given number of the employer’s shares at a stated price (the “strike” price), either at a stated date (the “vesting” date) or within a period of time (the “exercise” period). ESOs are issued as a form of employee compensation and as incentives for corporate employees to perform their duties in the best interests of the corporation’s shareholders. In some cases, stock options may be provided to suppliers of goods and services to the enterprise. Although these are not employees of the enterprise, for convenience they are also recorded under ESOs because their nature and motivation is similar in supporting the successful performance of the enterprise. Exercise of the stock options by an institution may be done by issuing new shares, drawing on own shareholdings (i.e., treasury stock), or purchasing its own shares in the stock market for delivery to the option holder. ADMINISTERED FUNDS Administered funds are balances of funds received from official sources for the purpose of on lending to specific projects or specified categories of persons. The reporting institution has a liability to the unit from which it has received the funds. Any amounts received in foreign currency should be reported appropriately converted at the end￾period exchange rate prevailing on the reporting date. The exchange rates used for conversion of foreign currency denominated administered funds should be reported in
schedule 12.
Government
Bank of Uganda
Development Finance funds obtained from the Bank of Uganda’s Account Department should be reported here i.e., Agricultural Credit Facility (ACF), Small Business Recovery Fund, etc. Commercial Banks Credit Institutions Micro-Deposit Taking Institutions (MDIs) Savings and Credit Cooperative Societies (SACCOS) Other Financial Corporations Other Residents Any other administered funds from resident sources should be reported here. Any amounts received in foreign currency should be reported appropriately converted at the end-period exchange rate prevailing on the reporting date. Non-Resident Financial Institutions These come direct from non-resident financial institutions to the reporting institution. Other Non-Residents

These are from other non-residents to the reporting institution.
INSURANCE, PENSION, AND STANDARDIZED GUARANTEE SCHEMES Report here life insurance and annuity entitlements of households, pension entitlements of households, nonlife insurance technical reserves and provisions for calls under standardized schemes, and liabilities of pension managers to pension funds. These entitlements, reserves, and provisions, except for liabilities of pension managers to pension funds, represent liabilities of the insurer, pension fund, or issuer of standardized guarantees and a corresponding asset of the policyholders or beneficiaries. Liabilities of pension managers to pension funds are liabilities to the pension funds when the pension manager is a unit different from the pension administrator and is supposed to meet any funding deficit. Report here at market or fair value. NET DUE TO OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT Report the net amount payable from the institution’s offices in Uganda. However, amounts due and uncleared, which are 30 days and more, will be considered as Other Liabilities subject to classification. Examples of items that would normally be found under this item include head office and branch clearing accounts representing nominal value of cheques deposited, transfer of funds and other similar accounts dealing with items in the course of settlement or in transit, temporarily in suspense or in the process of collection. Thus, these items must be carried in the balance sheet as cash items or handovers until the following day. If the net position due to Head office or branches is positive, it should be shown under this item on the Asset side. Note This item should not include items for collection outside the country (since such items are already reflected in the balances of the institutions upon which they are drawn) nor should they include expenditure items that are accumulated for transfer periodically to profit and loss account. OTHER LIABILITIES These are balances on all accounts, which do not fall in any of the other liability categories. Unpaid Bank Drafts Includes Bank Drafts issued, not yet presented for Payment. Other Accounts Payable It includes allowances to cover expenses that can be foreseen. Other Provisions Report here other provisions. Such provisions may include provisions for accrued taxes and those made for internal purposes e.g., frauds and forgeries, etc. This excludes General Provision and Specific Provision for Loan Losses. Other

Other liabilities not included anywhere else above. These include balances on the Uganda Revenue Authority (URA) collection accounts of the reporting institution, which are also reported under the “ o/w URA collections” line. SUBORDINATED DEBT AND REDEEMABLE PREFERENCE SHARES Subordinated debt is debt ranked junior in claim in order of priority for payment, but before all classes of preference (preferred) shares. Repayable only after other debts with a higher claim have been satisfied. Redeemable preference shares are shares, which are repayable at a later date, and they precede other preferred shares and ordinary shares but follow other classes of debt in order of priority of payment. Provide a breakdown of Subordinated Debt and Redeemable Preference Shares in
Schedule 11.
CAPITAL
Paid Up Ordinary Shares
Only the paid-up ordinary shares (capital) of the institution should be indicated under this item. The minimum required paid up capital is subject to BOU capital adequacy requirements. Paid Up Preference Shares Preference shares have rights superior to those of common shares such as rights on either the earnings or the assets of the institution. Preferences as to earnings exist when the preferred shareholders have a stipulated dividend rate (expressed either as a shilling amount or as a percentage of the preference share's par or stated value). Preferences as to assets exist when the preference shares have a stipulated liquidation value. Share Premium This is the excess (premium) of the amount received for preferred and common shares over their respective nominal values (net of the cost of issuing shares). Retained Earnings/Deficits Previous years' retained profits/losses should be shown here. Retained earnings should be valued as the nominal amount of earnings that have been retained. Revaluation Reserves These are surplus reserves arising out of valuation of fixed assets that are not marked to market and are credited to revaluation reserve account. This entry excludes revaluation of all positions marked to market such as foreign currency positions, which should be passed through the Profit and Loss Account. General Provision: These are loan loss reserves held against future unidentified losses, which could subsequently materialise. It is a prudential requirement. Other Reserves

Other forms of equity and reserves other than those mentioned above e.g., capital reserves. They may arise from a surplus on asset revaluation or capital contributions not financially registered as paid up share capital. They could also be created out of retained profits for special purposes. General Credit Risk Reserves This is no longer applicable in the BOU statutory returns as per BOU circular dated 12th May 2014, referenced EDS.306.2. A Zero is expected to be reported in the BS100 return for this line item. YEAR-TO-DATE PROFIT/LOSS Revenue for Current Year. These are revenues earned since the beginning of the current year and should NOT be offset with the current year’s expenditure. Expenditure for Current Year. All expenditure incurred during the current year should be shown under this item. SCHEDULES
SCHEDULE 1: OFF BALANCE SHEET ITEMS

1. Outstanding Letters of Credit whether sight, usance or back-to-back, standby etc.:
   This should indicate the amount of total letters of credit opened by the institution for its customers/importers, which have not yet been settled.

2. Guarantees: Indicate amounts of commitments that the institution may be required
   to make good in case a customer defaults.

3. Performance Bonds (Transactions Related): These are guarantees issued by the
   financial institutions on behalf of their clients for fulfilment of contractual obligations the breach of which would create full liability on the issuing institution.

4. Unused Loans/Overdrafts/commitment: This should indicate overdrafts sanctioned
   but not yet utilised. The difference between the authorised limit and the utilised amount should also be included here.

5. Treasury Bills Held Under Repo arrangements.

6. Forward/Futures Contracts: A Forward contract is an agreement to sell (liability)
   or buy (asset) e.g., bond, share, currency etc. at a future date, at a price determined at the time of entering the agreement. Futures are a form of forward contract, which give a fixed rate/price for an asset (e.g., bond, share, currency etc.) at a future date. A futures contract can be defined as a "standardised contract" covering the sale or purchase at a future date of a set quantity of a commodity, financial investment, or cash.

7. Options, Swaps/ Swaptions and other derivatives:
   Options are contractual rights and not obligation to the holder to purchase or sell an asset (e.g., bond, share, currency etc.) at a fixed price on a stated date or before. A swap is the simultaneous buying and selling of currency in approximately equal amounts for different maturity dates. The swap price is the difference in price between the two maturity dates of the swap. It is an agreement to exchange interest payments in a fixed rate obligation for interest payments in a floating rate obligation (an interest rate swap) or one currency for another (currency swap) and reverse the exchange rate at a later date. The currency swap is the exchange of a fixed rate obligation in one currency for a floating rate obligation in another. A swap option is an option on a swap. Securitisation is the packaging of loans into marketable securities for sale to investors. More broadly, corporate financing through floating rate notes and Euro-commercial paper, replacing loans as a means of borrowing is a form of securitisation. Derivatives are securities whose value is derived from the value of other financial securities e.g., collaterised mortgage obligations stripped mortgage/asset-backed securities, controlled amortisation bonds etc.
   SCHEDULE 2: ANALYSIS OF LOANS AND ADVANCES
   Under this Schedule,

8. Part (a) shows the breakdown of various economic sectors, which benefited from
   credit as shown on the asset side of the balance sheet. The sectors and sub-sectors are defined below. The key concept to consider here while classifying loans by economic sector is the purpose for which the loan has been extended.
   Part (b) shows the Institutional and Residence Status of the debtors. Please clearly
   indicate the loans and advances disbursed using electronic money or digital channels as part of (“of which”) Other residents. Loans to small and medium enterprises as part of private enterprises should be clearly indicated. Refer to pages 7 and 8 for notes on general instructions and definitions for the description of each of the institutional sectors and the residency status.

9. Part (c) shows the Demand for Credit during the Month broken down by economic
   sector.
   Applications: Report here the number of duly filled in applications for credit received and approved by the institution during the reporting period and the amount, for each sector. Please clearly indicate the applications received and approved using electronic money or digital channels as part of (“of which”) Personal Loan and Household Loans. Approvals: Also report the number of loans approved during the reporting period and the amount, irrespective of when the application was received, for each sector. Note that what is required is approved loans and not disbursements.

10. Part (d) shows the Month-to-Month Change in Loans and Advances, as follows:
    Total Outstanding Loans, Advances and Discounts of Previous Month Report here total loans, advances and discounts recorded as the closing position for the previous month. ADD: Gross extensions during month Report here total loans, advances and discounts disbursed during the reporting month. LESS: Repayments of principal and interest during month Report here total recoveries of principal and interest during the reporting month. ADD: Interest capitalised, or other amounts debited to outstanding balance Report here interest accrued and unpaid during the reporting period, other upward changes to the loan portfolio. LESS: Payments made to reduce capitalised interest or other amounts credited Report here payments for interest initially recorded as accrued and unpaid during the reporting period, other downward changes to the loan portfolio e.g., write offs, etc. ADD: Revaluations due to exchange rate variation (Shilling depreciation) LESS: Revaluations due to exchange rate variation (Shilling appreciation) Total Loans, Advances and Discounts for Current Month Note:
    The amount in the first line, ‘Total Outstanding Loans, Advances and Discounts of previous month’, should agree with the amount in the last line ‘Total Advances and Discounts for Current Month’ of the preceding month's schedule. In addition, the total in the line ‘Total Loans, Advances and Discounts for Current Month should agree with the total of Schedule 2(a) and Schedule 2(b). Definitions for Schedule 2(a)

11. Agriculture, Fishing and Forestry
    This section includes the exploitation of vegetal and animal natural resources, comprising the activities of growing of crops, raising, and breeding of animals, harvesting of timber and other plants, animals or animal products from a farm or their natural habitats. This includes the following activities: Production, Processing and Marketing.
    I. Production: This involves Farming, Fishing, and Forestry:
    (i.) Farming:
    Farming includes
    (a) Raising of livestock, poultry, rabbits, bee keeping etc.
    (b) Coffee, tea, sugar, sisal, and pineapple plantations

(c) Growing of field crops, fruits, seeds, tree nurseries, vegetables, and flowers. (d) Agricultural, animal husbandry and horticultural services on a fee or contract basis such as harvesting, bailing, threshing, husking, shelling, pest spraying, picking of fruits and vegetables. (ii.) Fishing:
(a) Fishing includes inland water, coastal, and ocean fishing.
(iii.) Forestry:
(a) Forestry includes operation of timber trucks, forest tree nurseries and gathering of uncultivated materials such as wild fruits and flowers. (b) Forest charcoal burning, logging camps, logging contractors and any other services involving the production of forest products. (iv.) Other: This includes agricultural produce that does not fall under farming, fishing, or forestry.
II. Processing
This involves the preparation of agricultural products for storage, sale or manufacturing. It is the separation of what is valuable from the waste.
III. Marketing
This includes the marketing of agricultural produce, fish, and timber.
2. Mining and Quarrying
This covers activities related to the extraction of minerals occurring naturally as solids (coal and ores), liquids (petroleum) or gases (natural gas). Extraction can be achieved by different methods such as underground or surface mining, well operation, seabed mining etc. Mining and Quarrying also includes supplementary activities aimed at preparing the crude materials for marketing; for example, crushing, grinding, cleaning, drying, sorting, concentrating ores, liquefaction of natural gas and agglomeration of solid fuels. These operations are often carried out by the units that extracted the resource and/or others located nearby. It however excludes the processing of the extracted materials, which also covers the bottling of natural spring and mineral waters at springs and wells or the crushing, grinding or otherwise treating certain earths, rocks and minerals not carried out in conjunction with mining and quarrying. It also excludes the usage of the extracted materials without a further transformation for construction purposes, the collection, purification and distribution of water, separate site preparation activities for mining, and geophysical, geologic, and seismic surveying activities.
3. Manufacturing:
Manufacturing is defined as the mechanical, physical, or chemical transformation of materials, substances, or components into new products whether by power driven machinery, or manually in a factory or at home.

The materials, substances, or components transformed are raw materials that are products of agriculture, forestry, fishing, mining, or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing. The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry. Generally, the activities in the manufacturing section involve the transformation of materials into new products. Their output is a new product. The following activities are considered manufacturing. (i.) Food, beverages, and tobacco: This covers the processing of food, dairy and bakery products; sugar and products; cocoa and chocolate; grain mill products; animal fees, beverages and tobacco; slaughter, preparation and preservation of meat and products; processing, preservation, and canning of fish, fruits and vegetables; distillation, rectification, and blending of spirits, malt, malt liquor, and carbonated waters. (ii.)Textiles, clothing, and leather: Textile and Leather cover the following enterprises:
cotton ginneries, spinning, weaving and knitting mills and other made-up textile goods except wearing apparel; except footwear; cordage, rope & twine industries; wearing apparel except footwear; leather products, except footwear and apparel; footwear industries, tanneries and leather finishing. (iii.) Wood, wood products and furniture: This comprises wood and wood products covering sawmills and other mills, wooden cage containers, cork products, furniture, and fixture, except metal and plastic products. (iv.) Paper, paper products, printing, and publishing: This covers the manufacture of pulp, paper and paperboard products and printing, publishing, and allied industries. (v.) Chemicals, pharmaceuticals, petroleum, rubber, and plastic products: This covers the manufacture of basic industrial chemicals except fertilizers and pesticides; paints, varnishes and lacquers; drugs and medicines; soap and cleaning preparations; perfumes, cosmetics and other toilet preparations; petroleum refineries, rubber and plastic products. (vi.) Basic and Fabricated non-Metal and Metal products: The sub section covers the manufacture of pottery, China and earthenware; glass and glass products and other non-metallic products such as structural clay products; i.e. cement, lime and plaster fabricated metal products such as cutlery, hand tools and general hardware, metal furniture and fittings, structural metal products and fabricated metal products, electrical equipment such as ship building and repairing, railroad, professional and scientific equipment.

(vii.) Other Manufacturing Industries: Includes any manufacturing activities not included elsewhere.
4. Trade
This includes wholesale and retail trade, Exports, Imports and Re-exports, and Restaurants and hotels. (i.) Wholesale The resale of new and used goods to retailers, to industrial, commercial, institutional, or professional users, or to other wholesalers, or involves acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of businesses included are merchant wholesalers, i.e., wholesalers who take title to the goods they sell, such as wholesale merchants, industrial distributors, and cooperative buying associations, sales branches, and sales offices (but not retail stores) that are maintained by manufacturing units apart from their plants for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants. (ii.)Retail The resale of new and used goods mainly to the general public for personal or household consumption or utilization, by shops, department stores, stalls, door-to￾door salespersons, hawkers and peddlers, consumer cooperatives, auction houses etc. Retailers normally act as agents for a principal and sell on a commission basis. (iii.) Exports, Imports and Re-exports (a) Exports: The transportation of any goods (commodities), from Uganda to economic jurisdictions outside Uganda, typically for sale in the foreign country. (b) Imports: The provision of foreign goods (commodities) or services from an outside country to Uganda typically for sale within Uganda. (c) Re-exports: Ex-porting of previously imported foreign goods. (iv.) Restaurant and Hotels This includes the provision of short-stay accommodation for visitors and other travelers and/or meals and/or recreational facilities. This sector excludes activities related to the provision of long-term residences in facilities such as apartments typically leased on a monthly or annual basis and longer-term accommodation for students (e.g., Hostels), classified in Real Estate.
5. Transport and Communication
This includes the provision of passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air and associated activities such as terminal and parking facilities, cargo handling, storage etc. Included in this section is the renting of transport equipment with driver or operator. Subdivided into. (i.) Land transport, road, rail, and water transport. Also included are booking and travel agencies, storage, warehousing, and freight.

(ii.)Postal and Courier services
This includes activities such as pickup, transport and delivery of letters and parcels under various arrangements. Local delivery and messenger services are also included. (iii.) Telecommunications This includes the activities of providing telecommunications and related service activities, i.e. transmitting voice, data, text, sound and video. The transmission facilities that carry out these activities may be based on a single technology or a combination of technologies. The commonality of activities classified under telecommunications is the transmission of content, without being involved in its creation.
6. Electricity and Water
This section includes the activity of providing electric power, natural gas, and the like through a permanent infrastructure (network) of lines, mains, and pipes. Also included are the distribution of electricity, gas and the like in industrial parks or residential buildings. (i.) Electricity: This comprises the generation of electric power, and its distribution as specified above. (ii.)Water: This comprises the collection, purification, and distribution of water to households, industrial and commercial users.
7. Building, Mortgage, Construction and Real Estate
This section includes general construction and specialized construction activities for buildings and civil engineering works. It includes new work, repair, additions and alterations, the erection of prefabricated buildings or structures on the site and construction of a temporary nature. This includes: - (a) Residential Mortgages. e.g., single-family houses, multi-family buildings, including high-rise buildings, etc. (b) Commercial Mortgages. -Includes construction of nonresidential buildings e.g., buildings for industrial production (factories, workshops, assembly plants etc.), hospitals, schools, office buildings, hotels, stores, shopping malls, restaurants, airport buildings, indoor sports facilities, parking garages, including underground parking garages, warehouses, and religious buildings, etc. (c) Land Purchase. (d) Road Construction and Maintenance (e) General Construction Contractors such as building/ construction companies. (f) Special trade contractors, such as electrical contractors, plumbers, structural steel erectors, painters, roof, and minor repairs. (g) Specialised Contractors e.g., Plumbers, Roof Repair, Electrical Contractors etc. (h) Property Developers, Estate Agents and Letting Agents: These are property buying and developing companies; house and estate agents that derive their incomes

from owning and letting real estate. This classification includes activities related to the provision of long-term residences in facilities such as apartments typically leased on a monthly or annual basis and longer-term accommodation for students (Hostels).
8. Business Services
This section includes specialized professional, scientific and technical activities. These activities require a high degree of training and make specialized knowledge and skills available to users. Examples include services offered by various professional bodies, such as Legal, Accounting, Auditing, and bookkeeping firms, data processing and tabulation, engineering, architectural, technical, and advertising service. Also included are vocational skills such as repair of footwear and other leather goods, electrical repair; motor vehicles and motorcycles, watch, clock and jewelry repairs, laundry and cleaning services, dyeing plants, domestic services, barber and beauty shops, photographic studios, including commercial photography, hunting. The reporting institution should specify whether the loan is for Working Capital or any other purpose.
9. Community, Social & Other Services
Includes community-related services such as: welfare institutions, schools, churches, labor associations, religious organizations, and all community related services not mentioned above. International Organizations: Include establishments such as United Nations (UN), African Union (AU), Preferential Trade Areas (PTA), Foreign Embassies and Extra-Territorial Bodies.
10. Personal Loans and Household Loans
Include secured and unsecured loans, advances and overdrafts to individuals and households. (i.) Durable goods: Loans, advances and overdrafts to individuals and households for the purchase of durable goods (goods which do not quickly wear out, or more specifically, yield services or utility over time rather than being completely used up when used once). Durable goods are typically characterized by long inter purchase times and can last for a relatively long time (more than three years when used on a regular basis), such as cars, electrical equipment (refrigerators, cookers, Televisions, DVD players, Radios, etc.), home furnishings and fixtures, house ware and accessories, photographic equipment, recreational goods, sporting goods, toys, games, etc. Loans to individuals and households to purchase land and for home renovations are reported under durable goods except where the title / agreement of the land / home is taken as collateral by the financial institution, classified as land purchase loans or residential mortgage, respectively, under Building, Mortgage, Construction and Real Estate. Note:
Auto (Car) loans: Loans, advances and overdrafts to individuals and households to purchase cars should be clearly reported in the line provided that is “o/w Auto (car) loans”. Non-durable goods and services (consumables); Loans, advances and overdrafts to individuals and households to purchase goods that are used up when used once, or that

have a lifespan of less than 3 years. Examples of nondurable goods include Fast Moving Consumption Goods such as cosmetics and cleaning products, food, fuel, packaging and containers, paper and paper products, personal products, rubber, plastics, textiles, clothing, and footwear. This classification includes wedding loans, school fees loans, funeral loans, travel (holiday) loans or any other loans to fund a one-off event. (i.) Loans to staff and other insiders should be reported as part of Household loans and Personal loans with the exception of mortgages. Staff mortgages should be classified under the correct category of mortgage within the Building, Mortgage, Construction and Real Estate sector depending on the kind of building he/she is putting up. .
11. Other Activities
This section covers all other activities not mentioned anywhere else.
SCHEDULE 3: MONTHLY REPORT ON INTEREST RATES
In the first part of this schedule, Part A, the deposit rates on the demand and savings deposits are shown; Part B, captures the deposits rates on time / fixed deposits; Part C shows the maximum rates offered on the various accounts and their respective amounts; The fourth part of the Schedule, Part D, shows various lending Rates charged on Loans according to the sectors and by maturity. Please note the following:
Part A:

1. The rates offered on amounts outstanding of demand and savings deposits during
   the period should be reported in the appropriate category for both local and foreign currency. The total for each table should tally with the respective total in schedule 4 (a). Please refer to the revision as per Executive Director Supervision’s Circular to all Supervised Financial Institutions dated November 14th, 2016.
   Part B:

2. The rates offered on time / fixed deposits and the relevant amounts deposited
   during the period in the appropriate category for both local and foreign currency.

3. This report should include interest rates offered on time/ fixed deposits during the
   reporting period only. Thus, if no new deposit is received and consequently no rate is offered within the reporting period, then no rate should be reported for the relevant type of deposit.
   Part C

4. Report here maximum interest rates offered on demand, savings and time shilling
   and foreign currency deposits, and the respective amounts during the month.
   Part D:

5. The rates charged on loans and the relevant amounts lent out during the period
   should be reported in the appropriate category for both local and foreign currency by sector and maturity accordingly.

6. This report should include interest rates charged on all loans during the reporting
   period only. Consequently, if no new loan is granted within the reporting period, then no rate should be reported for the relevant category of loan.

7. The total amount lent out should tally with the “Gross extensions during the
   month” (second line) in Schedule 2(d); Month-to-month change in Loans, Advances and Discounts. The loans by maturity total should tally with the total for loans by sector (excluding staff loans).

8. Prime Lending Rate: The interest rate at which financial institutions lend funds to
   their best customers.

9. Base Rate: The benchmark/minimum interest rate at which a financial institution
   can cover only their costs and on which the pricing for credit facilities is based.

10. Specific reasons should be given for instances where funds are lent out at interest
    rates below their stated Prime Lending Rate.

11. In cases where the prime lending rate is the same as the base rate, the same
    value should be reported for both categories.

12. The interest rates on staff loans or loans extended to any other insider should
    not be included with other loans but recorded separately in the line provided.
    SCHEDULE 4: ANALYSIS OF DEPOSITS
    This schedule is as follows.
    Part (a) is for the various categories of deposit holders and the type of deposits held in
    both shilling and foreign currency. The totals of Part (a) must agree with the counterpart figures on the liability side. Government deposits including Government Project Accounts should be clearly identified. Deposits balances on dormant / restricted accounts, E-money trust accounts, NSSF should be clearly indicated. Restricted deposits are those for which withdrawals are restricted based on legal, regulatory, policy, or commercial requirements for more than one year. These include import deposits, compulsory deposits, judicial deposits, frozen deposits, etc. Refer to pages 7 and 8 for notes on general instructions and definitions for the description of each of the institutional sectors and the residency status.
    Part (c) is for movements in deposits during the month. Gross withdrawals and gross
    deposits at the counters and through the ATM network should be clearly stated.
    SCHEDULE 5: EQUITY INVESTMENTS AND INSURANCE, PENSION, AND
    STANDARDIZED GUARANTEE SCHEMES
    Equity Investments should be reported at market value and the exchange rate of the currency stated if different from Uganda shillings.

Schedule 5(a) shows the Equity Investments in Subsidiaries and Affiliated Companies.
Financial statements for subsidiaries should be attached to the parent institution’s year-end statements.
Schedule 5(b) shows the analysis of Equity Investments by institution and currency.
Totals should agree with counterpart figures on the balance sheet.
Schedule 5(c) Shows the breakdown of life insurance and annuity entitlements of
households, pension entitlements of households, nonlife insurance technical reserves and provisions for calls under standardized schemes, and claims and liabilities of pension managers on/to pension funds, respectively, both on asset and liability side for shilling and foreign currency. Nonlife insurance technical reserves consist of prepayments of net nonlife insurance premiums and reserves to meet outstanding nonlife insurance claims like property damage, personal injury, and natural disasters. Life insurance and annuities entitlements are financial claims policyholders have against an institutional unit offering life insurance or providing annuities. This category consists of reserves of life insurance corporations and annuity providers for prepaid premiums and accrued liabilities to life insurance policyholders and beneficiaries of annuities. Liabilities in the form of life insurance, and annuities and pension entitlements are measured as the present value of amounts expected to be paid out (based on actuarial assumptions for defined benefit arrangements). Claims of pension managers on the pension funds happen when the pension fund has investments of greater value than pension entitlements (surplus), in which case the difference is a claim of the pension manager on the pension fund. Conversely, when the assets of the pension fund do not cover the pension entitlements (deficit / underfunding), then the difference is the liability of the pension manager to the pension fund (claim of the pension fund on the pension manager). This happens when the pension manager is a unit different from the pension administrator. The amounts recorded for pension entitlements depend on the type of pension scheme. They include the defined benefits scheme where the formula determining the amount of the pension is agreed in advance and defined contribution scheme where the amount of the pension depends on the performance of financial assets acquired with the future pensioner’s contributions. For both types of schemes, pension entitlements of the participants are recorded as they build up. Provisions for calls under standardized guarantees consist of prepayments of net fees and provisions to meet outstanding calls under standardized guarantees. The transactions for provisions for calls under standardized guarantee schemes are the same as for nonlife insurance. The value to be entered in the balance sheet for provisions for calls under standardized guarantees is the expected value of claims under current guarantees less any expected recoveries. Refer to pages 7 and 8 for notes on general instructions and definitions for the description of each of the institutional sectors and the residency status.

SCHEDULE 6: BREAK DOWN OF OTHER ASSETS AND OTHER LIABILITIES
Whenever the amounts reported for other assets and other liabilities exceed 5% of the total assets and liabilities, respectively, a breakdown of the item must be provided in
schedule 6 (a) and 6 (b). Uganda Revenue Collections held by the reporting Institution
must be clearly reported in the line provided for in the balance sheet as part of other liabilities-others.
SCHEDULE 7: ANALYSIS OF OTHER BORROWINGS
Provide the details of other borrowings as at the end of the month under review. Indicate the lender’s name, and status (residents or non-residents). The total should agree with the amount reported for borrowings from other residents and other nonresidents on the balance sheet. Refer to pages 7 and 8 for notes on general instructions and definitions for the description of each of the institutional sectors and the residency status.
SCHEDULE 8: ANALYSIS OF OTHER SECURITIES
Schedule 8(a) provides a breakdown of securities held by the reporting institution, the
residence status, and the sector of the issuer. The total should agree with the figure reported on the balance sheet.
Schedule 8(b) provides a breakdown of securities issued by the reporting institution, by
sector of holder. The total should agree with the figure reported on the balance sheet.
Schedule 8(c) corresponds to 8(a) and shows the maturity breakdown of securities held
by the reporting institution while, Schedule 8(d) corresponds to 8(b) and shows the maturity breakdown of securities issued by the reporting institution. Schedules 8(c) and 8(d) breaks down securities into those available for trading and those held to maturity. Refer to pages 7 and 8 for notes on general instructions and definitions for the description of each of the institutional sectors and the residency status when reporting in schedule 8(a) and 8(b). 26
SCHEDULE 9: BREAKDOWN OF AMOUNTS DUE FROM NON-RESIDENT
FINANCIAL INSTITUTIONS
Provide a breakdown of amounts due from financial institutions abroad. Indicate the name of the financial institution, amount, and its rating. The total should agree with the number on the balance sheet.
SCHEDULE 10: ANALYSIS OF FINANCIAL DERIVATIVES AND EMPLOYEE
STOCK OPTIONS
Provide the analysis of financial derivatives transactions by the institution as at the end of the month under review. Schedule 10(a) provides a breakdown of derivative asset and liability positions by correspondent. The totals should agree with the numbers reported on the asset and liability sides of the balance sheet. Schedule 10 (b) analyses the contractual maturities of financial derivatives held by the institution, broken down by type. Refer to pages 7 and 8 for notes on general instructions and definitions for

the description of each of the institutional sectors and residency status when reporting in schedule 10(a).
SCHEDULE 11: ANALYSIS OF SURBODINATED DEBT AND REDEEMABLE
PREFERANCE SHARES
This schedule breaks down Subordinated Debt and Redeemable Preference Shares by institution. Refer to pages 7 and 8 for notes on general instructions and definitions for the description of each of the institutional sectors and residency status when reporting in schedule 11.
SCHEDULE 12: EXCHANGE RATES
Provide the exchange rates per Uganda Shillings at which foreign currency assets and liabilities are converted to local currency for the respective currencies if applicable to your institution.
SCHEDULE 13: OTHER COMMENTS
Provide brief explanations/reasons for items on the balance sheet and schedules that show changes of more than 10% from the previous months’ figures.
SCHEDULE 14: EAST AFRICAN COMMUNITY POSITIONS
This schedule further breaks down selected nonresident components (assets and liabilities) with respect to their origin or destination in terms of the different East African countries (that is Burundi, Democratic Republic of Congo (DRC), Kenya, Tanzania, Rwanda, and South Sudan) and East African Community Institutions (See Appendix VI) and the rest of the world. The rest of the world covers the countries that are outside the East African Community. Note:
Please note that all totals for the different asset and liability components in
schedule 14, should match the respective counterpart nonresident items as
reported on balance sheet and in other schedules in the template. All nonresident entities should be correctly classified under the right institutional sector for the different asset and liability items in schedule 14.

APPENDIX I
LIST OF DEPOSIT TAKING CORPORATIONS IN UGANDA (For the purpose of reporting in this Return) A - CENTRAL BANK

1. Bank of Uganda
   B- LICENCED COMMERCIAL BANKS
2. ABC Bank
3. ABSA Bank Uganda Limited
4. Bank of Africa Uganda (U) Ltd
5. Bank of Baroda (U) Ltd
6. Bank of India
7. Cairo International Bank
8. Centenary Rural Development Bank
9. Citibank (U) Ltd
10. DFCU Bank Ltd
11. Diamond Trust Bank (U)
12. Ecobank (U) Ltd
13. Equity Bank (U) Ltd
14. Exim Bank (U) Ltd (Former Imperial Bank)
15. Finance Trust Bank
16. Guaranty Trust Bank (U) Ltd
17. Housing Finance Bank Ltd
18. I & M Bank (U) Ltd (former Orient Bank Ltd).
19. KCB (U) Ltd
20. NC Bank
21. Opportunity Bank Uganda Limited
22. Post Bank Uganda Limited
23. Stanbic Bank Ltd.
24. Standard Chartered Bank (U) Ltd
25. Tropical Bank Ltd
26. United Bank of Africa (UBA) Uganda Ltd.
    C- LICENCED CREDIT INSTITUTIONS
27. Brac Uganda Bank Limited
28. Mercantile Credit bank Ltd
29. Top Finance Bank Uganda Ltd
30. Yako Bank Uganda Limited
    D- LICENCED MICROFINANCE DEPOSIT TAKING INSTITUTIONS
31. FINCA- Foundation for International Community Assistance Uganda Limited.
32. UGAFODE Microfinance Ltd
33. Pride Microfinance Limited (MDI)
34. Entrepreneurs Financial Centre (EFC) Uganda Limited

E- LARGE SAVINGS AND CREDIT COOPERATIVE ORGANISATIONS (SACCOs) (Not all SACCOs in Uganda are listed here) District Name of SACCOs 1 LUWERO Wazalendo 2 MOYO Moyo Sacco 3 KAMPALA Uganda Bankers 4 AGAGO Agaru 5 KAYUNGA Bonna Kayonza SACCO 6 ADJUMANI Adjuman T/C 7 BUSHENYI Kyamuhunga Peoples SACCO 8 KITGUM Kitgum 9 MASAKA MAMIDECOT SACCO 10 SHEEMA Mushanga SACCO 11 KAMPALA Makerere University Emp 12 GULU UWMFO 13 SHEEMA Muhame SACCO 14 SHEEMA Kyangyenyi SACCO 15 RAKAI Kakuto Small Business 16 KAMPALA Kyebando SACCO 17 WAKISO Naddangira SACCO 18 SSEMBABULE Mateete MF ( Branch) 19 MAYUGE Bugadde SACCO 20 KASESE Ikongo Rural 21 KIRUHURA Rushere SACCO 22 KABALE Lyamujjungu SACCO 23 NTUNGAMO Kajara Peoples SACCO 24 SSEMBABULE Taala ya Mawogola 25 KAMPALA Y Save 26 SHEEMA Shuuku SACCO 27 KABALE Rukiga SACCO 28 BUSHENYI Rukoma Financial Service SACCO. 29 WAKISO Wakiso Self Help SACCO 30 KABERAMAIDO Ochero SACCO 31 MUBENDE Tropical Micro Entreprenuers SACCO 32 KAMPALA Mulago II SACCO 33 SHEEMA Kigarama Peoples SACCO 34 OYAM Alutkot SACCO

35 BUSHENYI Jubilee SACCO
36 MUKONO Mukono Kayunga Teachers
37 MUBENDE Kasambya SACCO
38 JINJA JMC SACCO
39 KOBOKO Koboko United
40 KAMPALA Lunda SACCO
41 SHEEMA Kitagata SACCO
42 KAMPALA Electoral Commision Staff
43 RUKUNGIRI Buyanja SACCO
44 IBANDA Issia SACCO
45 KAMPALA Uganda Breweries Staff
46 LUWERO Luweero Teachers'
47 NEBBI Pakwach Nam SACCO
48 RUBIRIZI Bunyaruguru SACCO
49 MOYO Metu SACCO
50 KAMPALA Mengo Teachers
51 NWOYA Amuru commercial Farmers
52 HOIMA KIDEA SACCO
53 JINJA JMC TRS SACCO
54 BUSHENYI Bumbaire Peoples SACCO
55 LUWERO SAO Zirobwe
56 MASINDI Kinyara Sugar Works
57 KAMPALA WASE
58 MBARARA Nyarubanga Twimukye SACCO.
59 KIBALE Kalibaimukya SACCO
60 KAMPALA Housing Finance Co Emp.
61 KABAROLE Kijura
62 KABAROLE Kihondo Tukwatanise
63 KIRUHURA Mooya Peoples SACCO
64 KOBOKO Koboko T/C SACCO
65 KIRUHURA Kashogi Farmers
66 RUKUNGIRI Rubabo Peoples SACCO
67 LWENGO Kyazanga Kwegatta MF
68 RUKUNGIRI Rwenshaka SACCO
69 KAMPALA Min of Finance SACCO
70 KASESE Karambi
71 MUKONO Kisoga SACCO
72 LUWERO SAO Kikyusa

73 KAMPALA Sheraton Family SACCO
74 KANUNGU Nyamirama Peoples SACCOs
75 NTUNGAMO Itojo Sub-County SACCO
76 SHEEMA Bugongi SACCO
77 SHEEMA Kyabugimbi SACCO
78 RUKUNGIRI Kebisoni SACCO
79 BUHWEJU Burere Peoples SACCO
80 BUSHENYI Bushenyi Teachers SACCO
81 KANUNGU Kambuga Community
82 MASAKA Masaka Elders SACCO
83 MUBENDE Bageza SACCO
84 KABALE Bukinda SACCO
85 ADJUMANI Aulogo
86 MASINDI Madfa SACCO
87 KANUNGU Kihihi SACCO
88 MUBENDE Mubende Employees
89 KAMPALA Kazo Angola
90 RAKAI Rakai District Ass SACCO (RADEA)
91 MUBENDE Bagezza Grassroot
92 NTUNGAMO Turibamwe SACCO
93 KABALE Hakashenyi SACCO
94 MUKONO Tujja SACCO
95 KANUNGU Kinkizi Dev't SACCO (KIDEFISE)
96 BUSHENYI Ishaka United Peoples SACCO
97 KABALE Promic SACCO
98 RUKUNGIRI Bikurungu
99 AGAGO Patongo SACCO
100 MITOOMA Mutara SACCO
APPENDIX II
LIST OF OTHER FINANCIAL CORPORATIONS IN UGANDA (For the purpose of reporting in this Return) A- REGISTERED INSURANCE COMPANIES Non-Life Insurance Companies

1. AIG Uganda Limited

2. Alliance Africa General Insurance Ltd

3. APA Insurance (U) Ltd.

4. Britam Insurance Ltd

5. CIC General Insurance Ltd.

6. Excel Insurance Co. Ltd.

7. First Insurance Company Ltd.

8. GA Insurance Company Limited.

9. Gold Star Insurance Co. Ltd
   10.ICEA Lion General Insurance Company Ltd.
   11.Liberty General Insurance Company Limited 12.Mayfair Insurance Company Uganda Limited 13.MUA Uganda Limited 14.NIC General Insurance Co Ltd. 15.Pax Insurance Company Limited 16.Rio Insurance Company Limited. 17.Sanlam General Insurance (U) Ltd. 18.Statewide Insurance Co. Ltd 19.The Jubilee Insurance Co. of Uganda Limited. 20.Trans Africa Assurance Ltd. 21.UAP Old Mutual Insurance Uganda Limited. Life Insurance Companies

10. CIC Africa Life Assurance Ltd.

11. ICEA Lion Life Assurance Co. Ltd

12. Liberty Life Assurance Co Ltd.

13. Metropolitan Life Uganda Ltd.

14. NIC Life Assurance Co. Ltd

15. Prudential Assurance (U) Ltd

16. The Jubilee Life Insurance Co. of Uganda.

17. Sanlam Life Insurance Co. Ltd

18. UAP Old Mutual Life Assurance Uganda Limited
    Micro Insurance Company

19. Grand Micro Insurance Limited

20. Edge Micro Insurance Limited
    Re-Insurance Companies

21. Uganda Re-Insurance Company Limited, (Uganda Re)

22. Kenya Reinsurance Corporation Uganda – SMC Limited
    B- LICENSED CAPITAL MARKET FIRMS

23. ALTX Clearing Ltd Securities Central

24. ALTX (East Africa) Ltd Stock Exchange

25. Baroda Capital Markets Uganda Ltd Stock

26. BIK Capital Limited Stockbroker

27. Blue Solitare Investments Limited Investment

28. Britam Asset Managers Company (Uganda) Limited

29. Crested Capital Stockbroker, Dealer & Investment Adviser

30. Dyer and Blair Uganda Limited Stockbroker

31. Equity Stockbrokers Uganda Ltd Stock Broker
    10.GenAfrica Asset Managers Ltd Fund Manager 11.ICEA Asset Management (U) Ltd

12.KCB Bank Uganda Limited
13.PCP Uganda Limited Fund Manager
14.PKF Consulting Limited Investment Adviser 15.PricewaterhouseCoopers Limited Investment 16.Regency Wealth Management Limited 17.Sanlam Investments East Africa Limited 18.SBG Securities Stockbroker 19.Standard Chartered Bank Uganda Ltd 20.UAP Old Mutual Financial Services Ltd 21.Universal Services Eastwood Limited 22.Uganda Securities Exchange Stock Exchange & Securities Central 23.Xeno Investments Management Uganda C- FINANCIAL LEASING HOUSES D- MUTUAL FUNDS AND UNIT TRUSTS

1. Britam Asset Managers Company (Uganda) Limited
2. GenAfrica Asset Managers Limited
3. ICEA Asset Management (U) Limited
4. Sanlam Investments East Africa Limited
5. UAP Financial Services Limited
6. Xeno Investment Management Limited
   E- RESIDENT DEVELOPMENT BANKS
7. Uganda Development Bank
   F- OTHER PRIVATE FINANCIAL INSTITUTIONS (Not all are listed here)
8. Soluti Finance Uganda (former Stromme microfinance East Africa (U) limited)
9. Abi-2020 (U) Limited (former Abi-finance)
10. Oiku Credit Uganda Ltd
11. Uganda Central Cooperative Financial Services Limited (UCCFS)
    G- OTHER PUBLIC FINANCIAL CORPORATIONS
12. Capital Markets Authority
13. Deposit Protection Fund
14. Financial Intelligence Authority
15. Insurance Regulatory Authority
16. Micro Finance Support Center Limited
17. Uganda Microfinance Regulatory Authority
18. Uganda Retirement Benefits Regulatory Authority

H- LICENSED NON-BANK PAYMENT SERVICE PROVIDERS AND PAYMENT SYSTEM OPERATORS (AS AT JULY 21, 2022)

1. MTN Mobile Money Uganda Limited (Large electronic money issuer)
2. Airtel Mobile Commerce Uganda Limited (Large electronic money issuer)
3. Mcash Uganda Limited (Medium electronic money issuer)
4. Micropay Uganda Limited (Small electronic money issuer)
5. Interswitch East Africa (U) Limited (Medium electronic money issuer)
6. Pegasus Technologies Limited (Payment Systems Operator Large funds transfer)
7. Agent Banking Company of Uganda Limited (Payment Systems Operator)
8. Wave Transfer Limited Payment (Large electronic money issuer)
9. Chipper Technologies Uganda (Payment Service Provider)
   10.Yo Uganda Limited (Payment Systems Operator) 11.Future Link Technologies (Payment Systems Operator) 12.Guinness Tech (U) Ltd (Small electronic money issuer) 13.Stanbic Bank Uganda Ltd (Large electronic money issuer) 14.EzeeMoney Uganda Limited (Payment Systems Operator) 15.Pesapal Uganda Limited (Payment Systems Operator) 16.Xente Tech Limited (Payment Systems Operator) 17.ClinicPesa Limited (Payment Systems Operator) I- LICENSED RETIREMENT BENEFIT SCHEMES No. Licensed Retirement Benefits Scheme 1 Absa Bank Uganda Limited Staff Pension Fund 2 Aig Uganda Staff Provident Fund 3 Airtel Uganda Staff Provident Fund Scheme 4 Bank Of Africa Staff Provident Fund 5 Bank Of Uganda Defined Benefits Scheme 6 Bank Of Uganda Defined Contributory Scheme 7 Centenary Bank Staff Defined Contribution Scheme 8 Century Bottling Company Ltd Provident Fund 9 Crown Beverages Staff Retirement Benefits Scheme 10 Dfcu Limited Staff Provident Fund 11 Equity Bank (U) Staff Provident Fund Scheme 12 Exim Bank Retirement Benefits Scheme 13 Heifer Project International Staff Retirement Benefit Scheme 14 Housing Finance Bank Retirement Benefits Scheme 15 Kacita-Uganda Provident Fund Scheme 16 Kcb Bank Uganda Staff Provident Fund 17 Kinyara Sugar Works Limited Staff Provident Fund 18 Makerere University Business School Staff Retirement Benefits Scheme 19 Makerere University Retirement Benefits Scheme 20 Mazima Voluntary Individual Retirement Benefits Scheme 21 Minet Limited Staff Retirement Benefits Scheme 22 Mtn Uganda Contributory Provident Fund

23 National Housing And Construction Company Ltd Staff Provident Fund 24 National Social Security Fund 25 National Social Security Fund Staff Provident Fund 26 Nile Breweries Staff Provident Fund 27 Nwsc Staff Provident Fund 28 Opportunity Bank Staff Contribution Benefits Scheme 29 Orient Bank Staff Defined Contribution Scheme 30 Parliamentary Pension Scheme 31 Postbank Uganda Provident Fund 32 Pride Microfinance Retirement Benefit Scheme 33 Stanbic Bank Uganda Staff Pension Fund 34 Standard Chartered Bank Uganda Staff Provident Fund 35 State Wide Insurance Company Limited Staff Retirement Benefit Scheme 36 Toyota Uganda Limited Staff Retirement Benefits Scheme 37 Uap Staff Retirement Benefits Scheme 38 Uganda Breweries Staff Retirement Benefits Scheme 39 Uganda Christian University Staff Retirement Benefits Scheme 40 Uganda Clays Staff Contribution Provident Fund 41 Uganda Coffee Development Authority Staff Retirement Benefits Scheme 42 Uganda Communications Commission Staff Provident Fund 43 Uganda Communications Employees Contributory Pension Scheme 44 Uganda Electricity Generation Company Limited Staff Retirement Benefits Scheme 45 Uganda National Examination Board Staff Retirement Benefits Scheme 46 Uganda National Roads Authority Staff Retirement Benefits Scheme 47 Uganda Retirement Benefits Regulatory Authority Staff Retirement Benefits Scheme 48 Uganda Revenue Authority Staff Retirement Benefits Scheme 49 Umeme Ltd Staff Retirement Benefits Scheme 50 United Bank For Africa Staff Provident Fund 51 Vivo Energy Uganda Limited Staff Provident Fund 52 Watoto Ministries Provident Fund Umbrella Schemes 53 Britam Umbrella Retirement Benefits Scheme 54 Enwealth Uganda Umbrella Retirement Scheme 55 Icea Lion Teleka Umbrella Fund 56 Icea (U) Limited Retirement Benefits Umbrella Scheme 57 Jubilee Life Umbrella Retirement Scheme

J- FOREX BUREAU
No. Name of Forex Bureau No. Name of Forex Bureau 1 Access Forex Bureau 92 Kaah Forex Bureau 2 Ace Forex Bureau 93 Kaka Forex Bureau 3 Advanta Forex Bureau 94 Kamwe Forex Bureau 4 African Express Forex Bureau 95 Karibu Forex Bureau 5 Alpha Capital Partners Forex Bureau 96 Kase Forex Bureau 6 Already Forex Bureau 97 Kempaka 7 Amal Forex Bureau 98 Kikuubo Lane Forex Bureau 8 Amin Forex Bureau 99 Klyn Cash Forex Bureau 9 Arrow Forex Bureau 100 Lacedri Forex Bureau 10 Arua Fxb Forex Bureau 101 Laffe Forex Bureau 11 Asante Forex Bureau 102 Lama Forex Bureau 12 Ashanti Forex Bureau 103 Lloyds Forex Bureau 13 Assured Forex Bureau 104 Lukas Forex Bureau 14 Atlas Forex Bureau 105 Mach Forex Bureau 15 Audex Forex Bureau 106 Matrix Forex Bureau 16 Awab Forex Bureau 107 Metropolitan Forex Bureau 17 B. M. Forex Bureau 108 Mid-West Forex Bureau 18 Bakaal Forex Bureau 109 Moha Forex Bureau 19 Bata Forex Bureau 110 Midland Forex Bureau 20 Beso Express Forex Bureau 111 Money Bag Forex Bureau 21 Best Forex Bureau 112 Money Land Forex Bureau 22 Best Rates Forex Bureau 113 Money Point Forex Bureau 23 Bestbuy Forex Bureau 114 Money World Forex Bureau 24 Biashara Forex Bureau 115 Motley Forex Bureau 25 Bicco Forex Bureau 116 Muna Forex Bureau 26 Bigbills Forex Bureau 117 Mungwe Forex Bureau 27 Bio's Forex Bureau 118 Mustaqbal Forex Bureau 28 Blue Print Forex Bureau 119 Ngambi Forex Bureau 29 Bony Forex Bureau 120 Noor Forex Bureau 30 Brave Forex Bureau 121 Norfrax Forex Bureau 31 Buddu Forex Bureau 122 Novo Forex Bureau 32 Capital Forex Bureau 123 Nu Cape Forex Bureau 33 Cash Connect Forex Bureau 124 Odaa Forex Bureau 34 Cash Flow Forex Bureau 125 Olompic Forex Bureau 58 Liaison Umbrella Fund 59 Octagon Uganda Umbrella Retirement Benefits Scheme 60 Sara Umbrella Retirement Benefits Scheme 61 Uap Umbrella Retirement Benefits Scheme 62 Umoja Umbrella Retirement Benefits Scheme 63 Xeno Umbrella Scheme 64 Zamara Retirement Fund

35 Cash Mart Forex Bureau 126 Omni Forex Bureau 36 City Bureau De Change Forex Bureau 127 P. M Forex Bureau 37 City Fxb Forex Bureau 128 Pay Uganda Forex Bureau 38 Civic Forex Bureau 129 Peniel Forex Bureau 39 Clyde Forex Bureau 130 Powerlite Forex Bureau 40 Comdel Forex Bureau 131 Priceline Forex Bureau 41 Crane Forex Bureau 132 Prime Forex Bureau 42 Crown Forex Bureau 133 Queen Forex Bureau 43 Dahabshiil Forex Bureau 134 Quick Exchange Forex Bureau 44 Davinette Forex Bureau 135 Redfox Forex Bureau 45 Demo Forex Bureau 136 Reliance Forex Bureau 46 Desert Exchange Forex Bureau 137 Rich Vault Forex Bureau 47 Divine Cash Forex Bureau 138 Rolis Forex Bureau 48 Dollar House Forex Bureau 139 Rolltex Forex Bureau 49 Dot Com Forex Bureau 140 Royal Cash Point Forex Bureau 50 Dual Forex Bureau 141 Sayona Forex Bureau 51 Easy Change Forex Bureau 142 Shalom Forex Bureau 52 Economic Exchange Forex Bureau 143 Shambe Forex Bureau 53 Efeza Forex Bureau 144 Shumuk Forex Bureau 54 Elba Forex Bureau 145 Siyar Forex Bureau 55 Eldouma Forex Bureau 146 Sky Forex Bureau 56 Entebbe Forex Bureau 147 Spa Forex Bureau 57 Epic Forex Bureau 148 Speedbird Forex Bureau 58 Fair Price Forex Bureau 149 Spotcash Forex Bureau 59 Fin Finee Forex Bureau 150 Ssemanda Forex Bureau 60 Floodgates Forex Bureau 151 Stanhope Forex Bureau 61 Forex Bureau 2000 Ltd Forex Bureau 152 Starm Forex Bureau 62 Free Wheels Forex Bureau 153 Super Gate Forex Bureau 63 Friends Forex Bureau 154 Superior Exchange Forex Bureau 64 Gai Exchange Forex Bureau 155 Supreme Forex Bureau 65 Galaxy Forex Bureau 156 Tal Forex Bureau 66 Glory Forex Bureau 157 Tawakal Forex Bureau 67 Goldenbag Forex Bureau 158 Sundus 68 Good News Forex Bureau 159 Top In Town Forex Bureau 69 Guild Frank Forex Bureau 160 Transcash Forex Bureau 70 Hady Forex Bureau 161 Trave Bex Forex Bureau 71 Hare Krishna Forex Bureau 162 Tzars Forex Bureau 72 Harvan Forex Bureau 163 UAE Exchange Forex Bureau 73 Heart Forex Bureau 164 Ugacif Forex Bureau 74 High Savings Forex Bureau 165 Ultimate Forex Bureau

75 HJS Forex Bureau 166 Umoja Forex Bureau
76 Hotel Africana Forex Bureau 167 Unitrust Forex Bureau 77 Hotspot Forex Bureau 168 Vacel Forex Bureau 78 Hydery Forex Bureau 169 Vaya Forex Bureau 79 Idaa Forex Bureau 170 Verizon Forex Bureau 80 Iftin Forex Bureau 171 Victoria Forex Bureau 81 Industrial Graphics Forex Bureau 172 Vigne Forex Bureau 82 Interlink Forex Bureau 173 Virah Forex Bureau 83 J Supi Forex Bureau 174 Walk-In Forex Bureau 84 Jabez Forex Bureau 175 Wall Street Way Forex Bureau 85 Jama Forex Bureau 176 Westlink Forex Bureau 86 Jasco Forex Bureau 177 Xpap Forex Bureau 87 JB Star Forex Bureau 178 YSK Forex Bureau 88 Jentu Forex Bureau 179 Zafar Forex Bureau 89 Jetset Forex Bureau 180 Zain Forex Bureau 90 Juba Express Forex Bureau 181 Zeal Forex Bureau 91 K & W Forex Bureau K- LARGE MICROFINANCE INSTITUTIONS (Not all MFIs are listed here) INSTITUTION 29 Bayport Financial Services 1 Advance Uganda 30 Tughende Federal Credit Union Limited 2 ASA Microfinance (Uganda) Ltd 31 Islamic Finance Innovation cantre 3 Bancs Micro Finance Ltd 32 Millenium Microfinace Limited 4 Blue Employee Benefits 33 Kray Holdings Limited 5 BRAC Uganda 34 Microfin Limited 6 Ceda Financial Services Ltd 35 Rapid Advisory Services Limited 7 Community Development Microcredit Ltd Deed Financial Services 8 East African Premier Investments Ltd Bony Enterprises Limited 9 Ecumenical Church Loan Fund ( ECLOF) Mango Fund. Inc 10 Emesco Development Foundation yound Doves (U)Limited 11 Enterprise Support &Community Development Trust (ENCOT) Gain Microfinace Limited 12 Five Talents 41 Nsiika Financial Services Limted 13 Habitat For Humanity - Uganda 42 Regoa Investments Limited 14 HOFOKAM 43 Abigail Foundation & General Agencies (AFUGA) Limited

15 Kagadi Women’s’ Finance Trust 44 BCP Microfinance Limited 16 Kolping Entrepreneurs’ Development Program (KEDEP) Light Microfiance Limited 17 Letshego Uganda Ltd/Micro Uganda Ark Finance Limited 18 Premier Credit 47 Platinum Credit Limited 19 Rural Empowerment Trust 48 Anchor credit (U) Ltd 20 Silver Upholders Ltd 49 Investors Financial Services (U) Ltd 21 Sky Financial Services 50 Some Money (U) Ltd 22 Talanta Finance 51 Goshem Microfinace Ltd 23 Tujijenge Uganda Ltd 52 Yetu (U) Ltd 24 Uganda Cares Seep 53 Mutual Trustees Empowerment Uganda 25 Uganda Microcredit Foundation Limited Glotrans Financial Services 26 Vision Fund 55 Dunkhill Microfiance Ltd 27 Voluntary Action For Development (VAD) Divine Microfinace Ltd 28 Probusiness Africa Ltd 57 Fincredit Uganda Ltd
APPENDIX III
LIST OF PUBLIC NON-FINANCIAL CORPORATIONS

1. Civil Aviation Authority
2. Dairy Corporation Ltd
3. Hotel and Tourism Training Institute (Formerly Crested Crane Hotel& Tourism)
4. Kilembe Mines
5. Mandela National Stadium
6. Nakivubo War Memorial Stadium
7. National Enterprises Corporation
8. National Housing and Construction Company
9. National Water & Sewerage Corporation
   10.New Vision Printing & Publishing Co. Ltd.
   11.Nile Hotel International Ltd
   12.Uganda Air Cargo
   13.Uganda Airlines Limited
   14.Uganda Broadcasting Corporation
   15.Uganda Electricity Distribution Company Ltd.
   16.Uganda Electricity Generation Co. Ltd.
   17.Uganda Electricity Transmission Company Ltd.
   18.Uganda Livestock Industries
   19.Uganda National Oil Company
   20.Uganda Posts Ltd (Posta Uganda)

21.Uganda Printing and Publishing Corp.
22.Uganda Property Holdings Ltd
23.Uganda Railways Corporation
24.Uganda Seeds Ltd
APPENDIX IV
A. LIST OF CENTRAL GOVERNMENT BUDGETARY UNITS Ministries 1 Office of the President 2 State House 3 Office of the Prime Minister 4 Ministry of Defence 5 Ministry of Public Service 6 Ministry of Foreign Affairs 7 Ministry of Justice and Constitutional Affairs 8 Ministry of Finance, Planning and Economic Development 9 Ministry of Internal Affairs 10 Ministry of Agriculture, Animal Industry and Fisheries 11 Ministry of Local Government 12 Ministry of Lands, Housing & Urban Development 13 Ministry of Education and Sports 14 Ministry of Health 15 Ministry of Trade, Industry and Co-Operatives 16 Ministry of Works, and Transport 17 Ministry of Energy and Minerals Development 18 Ministry of Gender, Labour and Social Development 19 Ministry of Water and Environment 20 Ministry of ICT and National Guidance 21 Ministry of East African Community Affairs 22 Ministry of Tourism, Wildlife and Antiquities 23 Ministry of Kampala Capital City and Metropolitan Affairs Hospitals 24 Mulago Hospital Complex 25 Butabika Hospital 26 Arua Hospital 27 Kabarole Hospital/ Fortpotal 28 Gulu Hospital 29 Hoima Hospital

30 Jinja Hospital
31 Kabale Hospital
32 Masaka Hospital
33 Mbale Hospital
34 Soroti Hospital
35 Lira Hospital
36 Mbarara Regional Hospital
37 Mubende Regional Referral Hospital
38 Moroto Regional Referral Hospital
39 Naguru Hospital
40 Kiruddu Hospital
41 Kawempe Hospital
42 Entebbe Regional Referral Hospital
43 Mulago Specialized Women and Neonatal Hospital 44 Kayunga Referral Hospital 45 Yumbe Referral Hospital Missions 46 Uganda Mission at the United Nations, New York 47 Uganda High Commission in the United Kingdom 48 Uganda High Commission in Canada (Ottawa) 49 Uganda High Commission in India (New Delhi) 50 Uganda High Commission in Egypt (Cairo) 51 Uganda High Commission in Kenya (Nairobi) 52 Uganda High Commission in Tanzania (Dar es Salaam) 53 Uganda High Commission in Nigeria (Abuja) 54 Uganda High Commission in South Africa (Pretoria) 55 Uganda Embassy in the United States (Washington) 56 Uganda Embassy in Ethiopia (Addis Ababa) 57 Uganda Embassy in China (Beijing) 58 Uganda Embassy in Rwanda (Kigali) 59 Uganda Embassy in Switzerland (Geneva) 60 Uganda Embassy in Japan (Tokyo) 61 Uganda Embassy in Saudi Arabia (Riyadh) 62 Uganda Embassy in Denmark (Copenhagen) 63 Uganda Embassy in Belgium (Brussels) 64 Uganda Embassy in Italy (Rome) 65 Uganda Embassy in DRC (Kinshasa) 66 Uganda Embassy in Sudan (Khartoum) 67 Uganda Embassy in France (Paris) 68 Uganda Embassy in Germany (Berlin)

69 Uganda Embassy in Tehran
70 Uganda Embassy in Moscow
71 Uganda Embassy in Canberra
72 Uganda Embassy in Juba
73 Uganda Embassy in UAE, Dubai
74 Uganda Embassy in Burundi, Bujumbura
75 Uganda Consulate in Guangzhou, China
76 Uganda Embassy in Turkey (Ankara)
77 Uganda Embassy in Somalia (Mogadishu)
78 Uganda Consulate in Mombasa
79 Uganda Embassy in Malaysia (Kuala Lumpur) 80 Uganda Embassy in Algeria( Algiers) 81 Uganda Embassy in Qatar (Doha) Agencies 82 Judiciary 83 Treasury Operations 84 Uganda Heart Institute 85 Uganda Cancer Institute 86 Uganda Aids Commission 87 Uganda Blood Transfusion Service 88 Amnesty Commission 89 Parliamentary Commission 90 Equal Opportunities Commission 91 Uganda Land Commission 92 Health Service Commission 93 Judicial Service Commission 94 Law Reform Commission 95 Local Government Finance Commission 96 Uganda Human Rights Commission 97 Public Service Commission 98 Education Service Commision 99 Dairy Development Authority 100 National Drug Authority 101 National Environment Management Authority 102 National Forestry Authority 103 National Information Technology Authority 104 National Planning Authority 105 Uganda Free zones Authority 106 Uganda National Road Authority 107 Uganda Revenue Authority

108 Public Procurement and Disposal of Public Assets Authority 109 National Identification Registration Authority 110 AGOA Secretariat 111 National Population Council 112 National Agricultural Advisory Services Secretariat 113 Directorate of Public Prosecution 114 Directorate of Ethics And Integrity 115 Directorate of Government Analytical Laboratory 116 Office Of The Auditor General 117 Inspectorate of Government 118 Economic Policy Research Centre 119 External Security Organisation 120 Joint Clinical Research Centre 121 Joint Admissions Board 122 National Agricultural Research Organisation 123 National Animal Genetic Resource Centre And Data Bank 124 Nutural Chemotherapeutic Laboratory 125 National Citizenship and Immigration Control 126 National Curriculum & Development Centre 127 National Leadership Training Centre 128 National Roads Safety Council 129 Privatisation Unit/ Divestiture Redundancy Account 130 Rural Electrification Agency 131 Tax Appeals Tribunal 132 Transport Licensing Board 133 Uganda Bureau of Statistics 134 Uganda National Bureau of Standards 135 National Council for the Children/Uganda National Children's Authority 136 Uganda Industrial Research Institute 137 Uganda Media Center 138 Uganda Police Force 139 Uganda Prisons 140 Uganda Registration Services Bureau 141 Uganda Road Fund 142 National Lotteries Board 143 Uganda National Health Research Organisation (UNHRO) 144 Electoral Commission 145 Uganda Petroleum Authority 146 Uganda Investment Authority 147 Kampala Capital City Authority (KCCA)

B. LIST OF CENTRAL GOVERNMENT AUTONOMOUS AGENCIES (EXTRA￾BUDGETARY UNITS) Universities 1 Busitema University 2 Gulu University 3 Kyambogo University 4 Makerere University Business School 5 Makerere University 6 Mbarara University 7 Muni University 8 Kabale University 9 Soroti University 10 Lira University 11 Uganda Management Institute Agencies 12 Uganda Communications Commission 13 National Council for Higher Education 14 National Council for Disability 15 National Youth Council 16 Uganda Trypanosomiasis Control Council 17 Uganda Medical and Dental Practitioners Council 18 Allied Health Professionals Council 19 Uganda National Council for Women 20 Uganda National Council of Science and Technology 21 Uganda National Council of Sports 22 Uganda Coffee Development Authority 23 Uganda Wildlife Authority 24 Electricity Regulatory Authority 25 Uganda National Meteorological Authority 26 Law Development Centre 27 Management Training and Advisory Centre 28 Uganda Wildlife Education Centre 29 Uganda National Cultural Centre 30 Lugogo Vocational Training Institute 31 Bukalasa Agricultural College 32 Uganda Virus Research Institute 33 Uganda Petroleum Institute Kigumba 34 Fisheries Training Institute 35 Uganda Wildlife Training Institute - Kasese

36 Uganda Institute of Information and Communications Technology 37 Nakawa Vocational Training Institute 38 Uganda Export Promotion Board 39 Uganda National Examinations Board 40 National Library of Uganda 41 National Medical Stores 42 Uganda Cotton Development Organisation 43 Uganda Development Corporation 44 Uganda Energy Credit Capitalisation Company (UECCC) 45 Uganda Nurses and Midwives Council 46 Uganda Tourism Board 47 Atomic Energy Council
APPENDIX V
LIST OF LOCAL GOVERNMENT UNITS
A- DISTRICT LOCAL GOVERNMENTS IN UGANDA
Districts
1 Abim District
2 Adjumani District
3 Agago District
4 Alebtong District
5 Amolatar District
6 Amudat District
7 Amuria District
8 Amuru District
9 Apac District
10 Arua District
11 Budaka District
12 Bududa District
13 Bugiri District
14 Bugweri District
15 Buhweju District
16 Buikwe District
17 Bukedea District
18 Bukomansimbi
District
19 Bukwo District
20 Bulambuli District
21 Buliisa District
22 Bundibugyo
District
23 Bunyangabu
District
24 Bushenyi District
25 Busia District
26 Butaleja District
27 Butambala
District
28 Butebo District
29 Buvuma District
30 Buyende District
31 Dokolo District
32 Gomba District
33 Gulu District
34 Hoima District
35 Ibanda District
36 Iganga District
37 Isingiro District

38 Jinja District
39 Kaabong District
40 Kabale District
41 Kabarole District
42 Kaberamaido
District
43 Kagadi District
44 Kakumiro District
45 Kalaki District
46 Kalangala District
47 Kaliro District
48 Kalungu District
49 Kamuli District
50 Kamwenge District
51 Kanungu District
52 Kapchorwa
District
53 Kapelebyong
District
54 Karenga District
55 Kasanda District
56 Kasese District
57 Katakwi District
58 Kayunga District
59 Kazo District
60 Kibaale District
61 Kiboga District
62 Kibuku District
63 Kikuube District
64 Kiruhura District 65 Kiryandongo
District
66 Kisoro District
67 Kitagwenda
District
68 Kitgum District
69 Koboko District
70 Kole District
71 Kotido District
72 Kumi District
73 Kwania District
74 Kween District
75 Kyankwanzi
District
76 Kyegegwa District
77 Kyenjojo District
78 Kyotera District
79 Lamwo District
80 Lira District
District
81 Luuka District
82 Luwero District
83 Lwengo District
84 Lyantonde District
85 Madi Okollo
District
86 Manafwa District
87 Maracha District
88 Masaka District
89 Masindi District
90 Mayuge District
91 Mbale District
92 Mbarara District
93 Mitooma District
94 Mityana District
95 Moroto District
96 Moyo District
97 Mpigi District
98 Mubende District
99 Mukono District
100 Nabilatuk District
101 Nakapiripiriti
District
102 Nakaseke District
103 Nakasongola
District
104 Namayingo
District
105 Namisindwa
District
106 Namutumba
District
107 Napak District
108 Nebbi District
109 Ngora District

110 Ntoroko District
111 Ntungamu District
112 Nwoya District
113 Obongi District
114 Omoro District
115 Otuke District
116 Oyam District
117 Pader District
118 Pakwach District
119 Pallisa District
120 Rakai District
121 Rubanda District
122 Rubirizi District
123 Rukiga District
124 Rukungiri District
125 Rwampara District
126 Sembabule
District
127 Serere District
128 Sheema District
129 Sironko District
130 Soroti District
131 Terego District
132 Tororo District
133 Wakiso District
134 Yumbe District
135 Zombo District
B- CITIES AND MUNICIPAL COUNCILS
CITIES:

1. Arua City
2. Fort-portal City
3. Gulu City
4. Hoima City
5. Jinja City
6. Lira City
7. Masaka City
8. Mbale City
9. Mbarara City
   10.Soroti City
   MUNICIPAL COUNCILS:
10. Apac MC
11. Bugiri MC
12. Bushenyi Ishaka MC
13. Busia MC
14. Entebbe MC
15. Ibanda MC
16. Iganga MC
17. Kabale MC
18. Kamuli MC
    10.Kapchorwa MC
    11.Kasese MC
    12.Kira MC
    13.Kisoro MC
    14.Kitgum MC

15.Koboko MC
16.Kotido MC
17.Kumi MC
18.Lugazi MC
19.Makidye MC
20.Masindi M C
21.Mityana MC
22.Moroto MC
23.Mubende MC
24.Mukono MC
25.Nansana MC
26.Nebbi MC
27.Njeru MC
28.Ntungamo M C
29.Rukungiri MC
30.Sheema M.C
31.Tororo MC
C- TOWN COUNCILS
1 Abim
2 Adjumani
3 Aduku
4 Agago
5 Alebtong
6 Amolatar
7 Amudat
8 Amuria
9 Amuru
10 Anaka
11 Ayer
12 Bbanda
13 Bikurungu
14 Bombo
15 Budadiri
16 Budaka
17 Bududa
18 Buganikire
19 Bugembe
20 Bugongi
21 Bugweri
22 Buheesi
23 Buhimba
24 Buikwe
25 Bukedea
26 Bukomansimbi
27 Bukomero
28 Bukwo
29 Bulambuli
30 Bulengeni
31 Buliisa
32 Bundibugyo
33 Bunyiny
34 Bunyinza
35 Busembatia
36 Bushigayi
37 Busiu
38 Busolwe
39 Busunga
40 Busunju
41 Butalangu
42 Butaleja

43 Butama- Mitunda
44 Butebo
45 Butemba
46 Butogota
47 Butunduzi
48 Buvuma
49 Buwangani
50 Buwenge
51 Buyaga
52 Buyanja
53 Buyende
54 Bweyale
55 Dokolo
56 Endirizi
57 Gombe
58 Hamurwa
59 Hima
60 Igorora
61 Ishongororo
62 Isingiro
63 Jewa
64 Kaabong
65 Kaberamaido
66 Kaberebere
67 Kabujogera
68 Kabuyanda
69 Kafunjo Mirama
70 Kagadi
71 Kagarama
72 Kahunge
73 Kajjansi
74 Kakindo
75 Kakira
76 Kakiri
77 Kakooge
78 Kakumiro
79 Kalaki
80 Kalangala
81 Kaliro
82 Kalisizo
83 Kalongo
84 Kalungu
85 Kambuga
86 Kamwenge
87 Kanara
88 Kanoni (Rwampara)
89 Kanoni (Gomba)
90 Kanungu
91 Kapelebyong
92 Kaproron
93 Karago
94 Karenga
95 Karugutu
96 Karuma
97 Kasaali
98 Kasambira
99 Kasambya
100 Kasangati
101 kasanje
102 Kasensero
103 Kashenshero
104 Kashenyi Kajani
105 Kasilo
106 Kassanda
107 Katabi
108 Katakwi
109 Katerera
110 Katooke
111 Katosi
112 Katuna
113 Katwe-Kabatoro
114 Kayunga
115 Kazo
116 Kebisoni
117 Kibaale
118 Kibiito
119 Kiboga
120 Kibuku
121 Kibuuku
122 Kidetok

123 Kigorobya
124 Kigumba
125 Kihihi
126 Kijura
127 Kikagate
128 Kiko
129 Kikuube
130 Kinoni
131 Kinyamaseke
132 Kiruhura
133 Kiryandongo
134 kisiita
135 Kisinga
136 Kitagata
137 Kitagwenda
138 Kitwe
139 Kiwoko
140 Kizinda
141 Kongunga
142 Kyamuhunga
143 Kyamukube
144 Kyamulibwa
145 Kyamutunzi
146 Kyankwanzi
147 Kyarusozi
148 Kyazanga
149 Kyegegwa
150 Kyengera
151 Kyenjojo
152 Kyotera
153 Lamwo
154 Lorengecora
155 Lukaya
156 Luuka
157 Luwero
158 Lwakhakha
159 Lwamata
160 Lwengo
161 Lyantonde
162 Mabaale
163 Maddu
164 Magale
165 Magamaga
166 Malaba
167 Manafwa
168 Maracha
169 Masheruka
170 Masode

• Karagi
  171 Masuliita
  172 Mateete
  173 Mayuge
  174 Migeera
  175 Mitooma
  176 Moyo
  177 Mpara
  178 Mparo
  179 Mpigi
  180 Mpondwe
  -Lhubiriha
  181 Mubuku
  182 Mugusu
  183 Muhanga
  184 Muhorro
  185 Nabilatuk
  186 Nabumali
  187 Nagongera
  188 Nakaloke
  189 Nakapiripiriti
  190 Nakaseke
  191 Nakaseke
  -Butalangu
  192 Nakasongola
  193 Namasale
  194 Namayingo
  195 Namayumba
  196 Namisindwa
  197 Namutumba
  198 Nangako
  199 Napak
  200 Nauyo
  201 Nazigo
  202 Ngoma

203 Ngora
204 Nkokonjeru
205 Nsiika
206 Ntandi
207 Ntwetwe
208 Nyahuka
209 Nyamukana
210 Nyamunuka
211 Obongi
212 Omoro
213 Otuke
214 Oyam
215 Pader
216 Padibe
217 Paidha
218 Pakwach
219 Pallisa
220 Patongo
221 Rakai
222 Rubaare
223 Rubanda
224 Rubirizi
225 Rubona
226 Rubuguri
227 Rugendabara-Kikongo
228 Rukiga
229 Rushango
230 Rwamabondo
231 Rwashamaire
232 Rwebisengo
233 Rwenkobwa
234 Rwentobo
235 Rwentuuha
236 Rwerere
237 Rwimi
238 Rwoho
239 Ryakarimira
240 Sanga
241 Sembabule
242 Semuto
243 Serere
244 Shuuku
245 Sironko
246 Wakiso
247 Wobulenzi
248 Yumbe
249 Zirobwe
250 Zombo

APPENDIX VI
LIST OF EASTAFRICAN COMMUNITY ORGANS AND INSTITUTIONS Residency of EAC Organs and Institutions EAC Organs and Institutions Residency classification National level Sector in Schedule

1. The East African Court of Justice Nonresident Central Government
2. The East African Legislative Assembly Nonresident Central Government
3. The EAC Secretariat Nonresident Central Government
4. The Civil Aviation Safety and Security Oversight
   Agency (CASSOA);
   Nonresident Central Government
5. The East African Competition Authority (EACA); Nonresident Central Government
6. The East African Development Bank (EADB); Nonresident OFC
7. The East African Health Research Commission
   (EAHRC);
   Nonresident Central Government
8. The East African Kiswahili Commission (EAKC); Nonresident Central Government
9. The East African Science and Technology
   Commission (EASTECO);
   Nonresident Central Government
   10.The Inter-University Council for East Africa (IUCEA); Nonresident Central Government 11.The Lake Victoria Basin Commission (LVBC); And Nonresident Central Government 12.The Lake Victoria Fisheries Organization (LVFO). Nonresident Central Government 13.East Africa Central Bank (Not Yet Established) Nonresident Central Bank 14.East Africa Bureau of Statistics (Not Yet Established) Nonresident Central Government 15.East Africa Compliance Commission (Not Yet Established) Nonresident Central Government 16.East Africa Financial Services Commission (Not Yet Established) Nonresident Central Government