Manual for Preparation of Returns for Banking Business Firms, Islamic Banks and Islamic Financing Companies

a
MANUAL FOR PREPARATION OF RETURNS FOR
BANKING BUSINESS FIRMS, ISLAMIC BANKS AND
ISLAMIC FINANCING COMPANIES
Unrestricted, AFSA-Q-PC-2019-0002 of 2019
(Approval date 2 nd August 2019, amended as of 26th August 2022)

MANUAL FOR
PREPARATION OF RETURNS FOR BANKING BUSINESS FIRMS, ISLAMIC BANKS AND ISLAMIC FINANCING COMPANIES
TABLE OF CONTENTS
Chapter 1. Introduction...................................................................................................................3
Chapter 2. Reporting templates......................................................................................................3
Chapter 3. Reporting rules ..............................................................................................................7
Chapter 4. Conclusion......................................................................................................................8
Annex. 1.1..................................................................................................................................................9
Annex. 1.2................................................................................................................................................12
Annex. 1.3................................................................................................................................................15
Annex. 1.4................................................................................................................................................16
Annex. 1.5................................................................................................................................................17
Annex. 1.6................................................................................................................................................18
Annex. 1.7................................................................................................................................................19
Annex. 1.8................................................................................................................................................20
Annex. 2.1................................................................................................................................................23
Annex. 2.2................................................................................................................................................28
Annex. 2.3................................................................................................................................................37
Annex. 2.4................................................................................................................................................39
Annex. 2.5................................................................................................................................................41
Annex. 2.6................................................................................................................................................46
Annex. 2.7................................................................................................................................................48
Annex. 2.8................................................................................................................................................49
Annex. 2.9................................................................................................................................................51
Annex. 2.10..............................................................................................................................................52
Annex. 2.11..............................................................................................................................................55
Annex. 2.12..............................................................................................................................................56
Annex. 2.13..............................................................................................................................................60
Annex. 2.14..............................................................................................................................................62
Annex. 2.15..............................................................................................................................................63
Annex. 2.16..............................................................................................................................................64
Annex. 2.17..............................................................................................................................................65
Annex. 2.18..............................................................................................................................................66
Annex. 2.19..............................................................................................................................................66
Annex. 2.20..............................................................................................................................................68
Annex. 2.21..............................................................................................................................................69
Annex. 2.22..............................................................................................................................................71
Annex. 2.23..............................................................................................................................................72
Annex 3.1.................................................................................................................................................76
Annex 3.2.................................................................................................................................................80
Annex 3.3.................................................................................................................................................82
Annex 3.4.................................................................................................................................................87
Annex 3.5.................................................................................................................................................93
Annex 3.6.................................................................................................................................................98
Annex 3.7...............................................................................................................................................103
Annex 3.8...............................................................................................................................................107

MANUAL FOR
PREPARATION OF RETURNS FOR BANKING BUSINESS FIRMS, ISLAMIC BANKS AND ISLAMIC FINANCING COMPANIES
Chapter 1. Introduction

The purpose of this Manual for Preparation of returns for the Banking Business Firms,
Islamic Banks and Islamic Financing Companies (hereinafter – Manual) is to outline templates for data collection on financial, prudential and financial conduct performance and provide guidance on their completion. It is applicable to all Authorised Firms in the Astana International Financial Centre (hereinafter – AIFC) carrying out Banking Business as well as Regulated Activities of Islamic Banking Business and Providing Islamic Financing.
The Manual complies with the AIFC General Rules (AIFC Rules No. FR0001 of 2017,
hereinafter – GEN), AIFC Conduct of Business Rules (AIFC Rules No. FR0005 of 2017), AIFC Banking Business Prudential Rules (AIFC Rules No. FR0023 of 2018, hereinafter - BBR), AIFC Islamic Banking Business Prudential Rules (AIFC Rules No. FR0014 of 2017), AIFC Banking Prudential Guideline (No. AFSA-L-GB-2019-0001 of 2019, hereinafter - BPG), and AIFC Recognition Rules (No.FR00004 of 2017).
Chapter 2. Reporting templates
The purpose of this Chapter is to set out reporting templates and provide the Authorised
Firms carrying out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing with instructions on the preparation of financial, prudential and financial conduct reporting.
Reporting templates include 3 main areas of supervision:
4.1) Financial statement;
4.2) Prudential supervision;
4.3) Financial conduct supervision.
Financial statement reporting templates include:
Template Annex No. Comments
Form 10. Financial Position/ Balance Sheet Annex 1.1. Not applicable for the AIFC Participants doing business in the AIFC as a Branch of a Bank, Islamic Banks and Islamic Financing Companies Form 11. Financial Position/ Balance Sheet of a Branch
Annex 1.2. Applicable for the AIFC
Participants doing business in the
AIFC as a Branch of a Bank, Islamic
Banks and Islamic Financing
Companies
Form 10A.Off-Balance sheet Exposures Annex 1.3. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing From 10B.Off-Balance sheet Exposures Annex 1.4. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing

Information on Credit Portfolio Annex 1.5. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Information on Securities Annex 1.6. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Information on Various Accounts Annex 1.7. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 30B. Profits and Losses Annex 1.8. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing
6. Prudential supervision reporting templates include:
Template Annex No. Comments
Form 30. Capital Adequacy Annex 2.1. Not applicable for the AIFC Participants doing business in the AIFC as a Branch of a Bank, Islamic Banks and Islamic Financing Companies Credit Risk Weighted Assets Annex 2.2. Not applicable for the AIFC Participants doing business in the AIFC as a Branch of a Bank, Islamic Banks and Islamic Financing Companies Credit Risk Weighted Assets – Balance Sheet Exposures
Annex 2.3. Not applicable for the AIFC
Participants doing business in the
AIFC as a Branch of a Bank,
Islamic Banks and Islamic
Financing Companies
Breakdown of Total Exposures by Risk
Weights
Annex 2.4. Not applicable for the AIFC
Participants doing business in the
AIFC as a Branch of a Bank,
Islamic Banks and Islamic
Financing Companies
Market risk Risk Weighted Assets –
Standardised approach
Annex 2.5. Not applicable for the AIFC
Participants doing business in the
AIFC as a Branch of a Bank,
Islamic Banks and Islamic
Financing Companies
Operational risk Risk Weighted Assets –
Basic Indicator Approach
Annex 2.6. Not applicable for the AIFC
Participants doing business in the
AIFC as a Branch of a Bank,
Islamic Banks and Islamic
Financing Companies

Form 70. Concentration Risk Summary Annex 2.7. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 71. Large Exposures Annex 2.8. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 72. Large Exposures Annex 2.9. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 80. Liquidity Schedule – Maturity Mismatch
Annex 2.10. Applicable for all AIFC
Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 81. Liquidity Schedule – Maturity Mismatch Calculation
Annex 2.11. Applicable for all AIFC
Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 90. Liquidity Coverage Ratio Annex 2.12. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 100. Category of Credit Risk Exposures Annex 2.13. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 101. Movement in provisions for impairment – Part I
Annex 2.14. Applicable for all AIFC Participants
authorised to carry out Banking
Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 102. Movement in provisions for impairment – Part II
Annex 2.15. Applicable for all AIFC Participants
authorised to carry out Banking
Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 103. Restructured Credits Annex 2.16. Applicable for all AIFC Participants authorised to carry out Banking

Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 110. Funding mix Annex 2.17. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 101. Funding concentration – Counterparty
Annex 2.18. Applicable for all AIFC Participants
authorised to carry out Banking
Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 102. Funding concentration – Product Annex 2.19. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 103. Funding concentration – Currency
Annex 2.20. Applicable for all AIFC Participants
authorised to carry out Banking
Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Form 120. Leverage Ratio Annex 2.21. Not applicable for the AIFC Participants doing business in the AIFC as a Branch of a Bank, Islamic Banks and Islamic Financing Companies Form 200. Information on Controllers Annex 2.22. Not applicable for the AIFC Participants doing business in the AIFC as a Branch of a Bank, Islamic Banks and Islamic Financing Companies Form 201. Net Stable Funding Ratio Annex 2.23. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing
7. Financial conduct supervision reporting templates include:
Template Annex No. Comments
Other Asset Management Services Annex 3.1. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Dealing Overview and Personnel Annex 3.2. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic

Banking Business and Providing
Islamic Financing
Transactions- Principal TransactionsExchange Traded (Booked in the AIFC)
Annex 3.3. Applicable for all AIFC
Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Transactions- Principal Transactions – OTC (Booked in the AIFC)
Annex 3.4. Applicable for all AIFC
Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Transactions- Principal TransactionsExchange Traded (Booked outside the AIFC)
Annex 3.5. Applicable for all AIFC
Participants authorised to carrying out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Transactions- Principal Transactions – OTC (Booked outside the AIFC)
Annex 3.6. Applicable for all AIFC
Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Arranging Credit Facility Annex 3.7. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing Staffing and Conduct Annex 3.8. Applicable for all AIFC Participants authorised to carry out Banking Business and Regulated Activities of Islamic Banking Business and Providing Islamic Financing
Chapter 3. Reporting rules
8. Authorised Firms carrying out Banking Business as well as Regulated Activities of Islamic
Banking Business and Providing Islamic Financing need to submit to the Astana Financial Services Authority (hereinafter - AFSA) returns outlined in paragraphs 5,6 and 7 of this Manual. Reporting needs to be made in thousands of USD. The AFSA expects to receive from the reporting entities the report and an explanatory note to it disclosing the report’s key points within the following periods:
8.1. Quarterly returns within a month after the reporting quarter ends; and
8.2. Annual returns within 4 months after the reporting year ends. Annual prudential
returns need to contain certification of the same auditor who was responsible for the audit of annual financial statements.

Any Authorised Firm carrying out Banking Business as well as Regulated Activities of
Islamic Banking Business and Providing Islamic Financing must immediately notify the AFSA if it becomes aware, or has reasonable grounds to believe, that it breached, or is about to breach, a prudential requirement set by the AFSA and/or Financial Services Regulator that regulates that Authorised Firm’s parent entity (head office).
Reports are expected to be submitted to the AFSA by way of official e-communication
channels. The transmission should include scanned copies of signed reports and supporting Ms Excel documents.
Chapter 4. Conclusion
Authorsied Firms carrying out Banking Business as a Bank or a Subsidiary of a Bank need
to submit the following reports (if such reports are required to be created) of Controllers of Authorised Firm:
11.1. Audited annual financial reports of the Controllers; and
11.2. Annual reports of the Controllers, that include annual information on the
business performance, implementation of strategic goals and other information about shareholders. The reports should be submitted in the English language (if a report is not in English, it should be accompanied by an accurate English translation) within a month after their approval.
Authorised Firms carrying out Banking Business in the AIFC as a Branch of a Bank need
to submit copies of the following reports of the head office:
12.1. An audited annual financial report;
12.2. An annual report, that includes annual information on business performance,
implementation of strategic goals, or any other information about head office performance required to be created (if such reports are required to be created);
12.3. Quarterly financial and prudential returns, that are required to be submitted by
the head office Bank to a home Financial Services Regulator.
Copies of these reports should be submitted in the English language (if a report is not in English, it should be accompanied by an accurate English translation) within a month after their approval.
Authorised Firms carrying out Banking Business must submit an audited annual financial
report in compliance with requirements of GEN. The submission of reports should include explanations regarding differences in each template used, where it is applicable.
AFSA may by written notice extend the submission periods of returns outlined in this
Manual.
Authorised Firms carrying out Banking Business, Islamic Banks and Islamic Financing
Companies should be informed by the AFSA on amendments to this Manual within 10 working days after publication on the AFSA official website.

Annex. 1.1.
Financial Position/ Balance Sheet of

(Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) Financial Position/ Balance Sheet Reporting period Reporting period -1 No (all amounts rounded to nearest USD '000) 1 Assets
1.1 Cash and Cash Balances at Banks
1.2 Cash on Hand
1.3 Cash in transit
1.4 Current Accounts in other banks
1.5 Correspondent Accounts in other banks
1.6 Deposits
1.7 Money Market Placements
1.8 Financial Assets Held for Trading
1.9 Derivatives
1.10 Equities
1.11 Fixed Income & Debt Securities
1.12 Loans and Advances
1.13 Financing & investments using Islamic contracts
1.14 Financial Assets Designated at Fair Value through Profit or Loss
1.15 Equities
1.16 Fixed Income & Debt Securities
1.17 Loans and Advances
1.18 Financing & investments using Islamic contracts
1.19 Available-for-sale Financial Assets
1.20 Equities
1.21 Fixed Income & Debt Securities
1.22 Loans and Advances
1.23 Financing & investments using Islamic contracts
1.24 Loans
1.25 Debt Securities
1.26 Loans and advances
1.27 Financing & investments using Islamic contracts
1.28 Receivables
1.29 Held-to-maturity Investments
1.30 Fixed Income & Debt Securities
1.31 Loans and Advances
1.32 Financing & investments using Islamic contracts
1.33 Derivatives - Hedge Accounting
1.34 FV changes of the Hedged Items in Portfolio hedge of Int. Rate
Risk
1.35 Investments in Subsidiaries, Joint Ventures, and Associates
1.36 Tangible Assets
1.37 Property, Plant, and Equipment
1.38 Investment Property
1.39 Account Receivables
1.40 Prepayments and Security Deposits
1.41 Intangible Assets
1.42 Goodwill
1.43 Other Intangible Assets
1.44 Tax Assets
1.45 Other Assets
1.46 Non-Current Assets and Disposal Groups Classified as Held for
Sale
1.47 Total Assets
Financial Position/ Balance Sheet
Reporting period
Reporting period -1
No (all amounts rounded to nearest USD '000)
2 Liabilites
2.1 Financial Liabilities Held For Trading
2.2 Derivatives
2.3 Short positions
2.4 Debt securities issued by the bank
2.5 Liabilities from Use of Islamic Contracts
2.6 Other Financial Liabilities
2.7 Financial liabilities designated at FV through P&L
2.8 Debt securities issued by the bank
2.9 Liabilities from Use of Islamic Contracts
2.10 Other Financial Liabilities
2.11 Financial Liabilities Measured At Amortised Cost
2.12 Debt securities issued by the bank
2.13 Liabilities from Use of Islamic Contracts
2.14 Other Financial Liabilities
2.15 Deposits
2.16 Deposits from Banks and Financial Institutions
2.17 Deposits from any other sources
2.18 Funding raised through the use of Unrestricted PSIAs
2.19 Derivatives-Hedge Accounting
2.20 FV changes of Hedged Items in Portfolio hedge of Int. Rate Risk
2.21 Provisions - Total
2.22 Pensions,other defined benefit obligations-pre&post employment
2.23 Restructuring
2.24 Provisions for open Litigations and claims including Tax claims
2.25 Commitments and Guarantees given
2.26 Problem Credits (bad and doubtful debt)
2.27 Other Provisions
2.28 Current Liabilities
2.29 Clients’ Current Accounts
2.30 Other Current Liabilities
2.31 Correspondent Accounts
2.32 Tax Liabilities
2.33 Other Liabilities
2.34 Liabilities included in disposal groups classified as held for sale
2.35 TOTAL LIABILITIES
3. Shareholder's Equity
3.1 Equity Share Capital
3.2 Paid up Equity Share Capital
3.3 Share Capital - called but not paid up
3.4 Equity Share Premium
3.5 Equity component of compound financial instruments
3.6 Other Equity
3.7 Accumulated Other Comprehensive Income
3.8 Tangible Assets
3.9 Intangible Assets
3.10 Actuarial gains or loss on defined benefit pension plans
3.11 Hedge of net investments in foreign operations [effective portion]
3.12 Foreign currency translation
3.13 Hedging derivatives. Cash flow hedges [effective portion]
3.14 Available-for-sale financial assets
3.15 Non-current assets and disposal groups classified as held for sale
3.16 Other
3.17 Retained Earnings
3.18 Other Reserves
3.19 Reserves or accumulated losses of investments, joint ventures
and associates
3.20 Other
3.21 (-) Treasury Shares
3.22 Profit Or Loss Attributable To Owner Of the Parent
3.23 (-) Interim Dividends
3.24 Minority Interest [Non -Controlling Interest]
3.25 TOTAL SHAREHOLDERS EQUITY
3.26 TOTAL LIABILITIES AND SHAREHOLDERS EQUITY
__/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date)

__/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.1. to the Manual are for reporting template for the Financial Position and provides disclosure of each line.
Section 1. Assets of the Bank should be recorded and reported in compliance with the
International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. Line 1.1. Cash and Cash balances at Banks – is the total cash and equivalents (cash in transit, deposits, money market placements, correspondent accounts and current accounts in other banks) of the Bank. Line 1.8. Financial Assets Held for Trading – is the total of financial assets (derivatives, equities, fixed incomes, debt securities, loans, securities, Financing and Investments using Islamic contracts) for trading. Line 1.14. Financial Assets Designated at Fair Value through Profit or Loss – is the sum of financial assets (Equities, Fixed income, Debt securities, Loans and advances, Financing and investments using Islamic contracts) designated at fair value through Profit or Loss. Line 1.19. Available-for-sale Financial Assets – is the total of financial assets (Equities, Fixed incomes, Debt securities, Loans, Advances, Financing and Investments using Islamic contracts) available for sale. Line 1.24. Loans – is the book value of Debt Securities, Loans, Advances, Financing and Investments using Islamic contracts. Line 1.28. Receivables – is the total of receivables. Line 1.29. Held-to-maturity Investments – is the total of Investments of the bank (Fixed income and debt securities, Loans, Advances, Financing and Investments using Islamic contracts, ,) held to maturity. Line 1.36. Tangible Assets - is the total of fixed (tangible) assets consisting of Properties, Plants, Equipment, Investment property. Line 1.41. Intangible assets – is the total of Goodwill, Other intangible assets. Line 1.47. Total Assets – is the total of line 1.1. Cash and Cash Balances at Banks, line 1.8. Financial Assets Held for Trading, line 1.14. Financial Assets Designated at Fair Value through Profit or Loss, line 1.19. Available-for-sale Financial Assets, line 1.24. Loans, line 1.28. Receivables, line 1.29. Held-to-maturity Investments, line 1.33. Derivatives- hedge accounts, line 1.34. FV changes of the Hedged Items in Portfolio hedge of Int. Rate Risk, Line 1.35 Investments in Subsidiaries, Join Ventures and Associates, line 1.36. Tangible Assets, line 1.39. Account receivables, line 1.40. Payment and Security Deposits, line 1.41. Intangible Assets, line 1.44. Tax Assets, line 1.45. Other Assets and line 1.46. Non-current Assets and Disposal Groups Classified as Held for Sale.

Section 2. Liabilities of the bank should be recorded and reported in compliance with the
International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. Line 2.1. Financial liabilities held for trading – is the total of financial liabilities (Derivatives, Short positions, Debt securities issued by the bank, Liabilities from use of Islamic contracts and Other financial liabilities) held for trading. Line 2.7. Financial liabilities designated at fair value through profit and loss – is the total of financial liabilities (Debt securities issued by the bank, Liabilities from use of Islamic contracts and Other financial liabilities) designated at fair value through profit and loss. Line 2.11. Financial liabilities measured at amortised cost – is the total of financial liabilities (Debt securities issued by the bank, Liabilities from use of Islamic contracts and Other financial liabilities) measured at amortised cost. Line 2.15. Deposits – is the total of accepted deposits at balance booking value (from Banks and Financial institutions, any other sources and funding raised through the use of Unrestricted PSIAs) on the reporting period. Line 2.21. Provisions Total - is the total of provisions on Pensions, other defined benefit obligations – pre and post-employment, Restructurings, Provisions for open Litigations and claims including Tax claims, Commitments and Guarantees given. Problem credits (bad and doubtful debt) and Other provisions. Line 2.28. Current Liabilities – is the total of Clients’ Current Accounts and Other Current Liabilities. Line 35. Total liabilities – is the total of lines 2.1, 2.7, 2.11, 2.15, 2.19, 2.20, 2.21, 2.28, 2.31, 2.32, 2.33, 2.34. Shareholder’s equity of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. Line 3.1. Equity share capital – is the total of Paid up equity share capital and share capital – called but not paid up. Line 3.7. Accumulated other comprehensive income – is the total of tangible and intangible assets, actuarial gains or losses on defined benefit pension plans, hedge of net investments in foreign operations (effective portion), foreign currency translations, hedging derivatives (Cash flow hedges (Effective portion), available-for-sale financial assets, non-current assets and disposal groups classified as held for sale, other. Line 3.18. Other reserves – is the total of reserves or accumulated losses of investments, joint ventures and associates, other reserves. Line 3.25. Total shareholder’s equity – is the total of lines 3.1, 3.4, 3.5, 3.6, 3.7, 3.17, 3.18, 3.21, 3.22, 3.23 and 3.24. Line 3.26. Total Liabilities and shareholder’s equity – is the sum of the total Liabilities and Sharehodlers Equity.

Annex. 1.2.
Financial Position/ Balance Sheet of a Branch

(Branch of ________________) on the date _______________(Reporting period, date) Financial Position of a Branch Reporting period Reporting period -1 No. (all amounts rounded to nearest USD '000) 1 Assets
1.1 Cash and Cash Balances at Banks
1.1.1 Cash on Hand
1.1.2 Cash in transit
1.1.3 Current Accounts in other banks
1.1.4 Correspondent Accounts in other banks
1.1.5 Deposits
1.1.6 Money Market Placements
1.1.7 Interbranch accounts
1.8 Financial Assets Held for Trading
1.9 Derivatives
1.10 Equities
1.11 Fixed Income & Debt Securities
1.12 Loans and Advances
1.13 Financing & investments using Islamic contracts
1.14 Financial Assets Designated at FV through Profit or Loss
1.15 Equities
1.16 Fixed Income & Debt Securities
1.17 Loans and Advances
1.18 Financing & investments using Islamic contracts
1.19 Available-for-sale Financial Assets
1.20 Equities
1.21 Fixed Income & Debt Securities
1.22 Loans and Advances
1.23 Financing & investments using Islamic contracts
1.24 Loans
1.25 Debt Securities
1.26 Loans and advances
1.27 Financing & investments using Islamic contracts
1.28 Receivables
1.29 Held-to-maturity Investments
1.30 Fixed Income & Debt Securities
1.31 Loans and Advances
1.32 Financing & investments using Islamic contracts
1.33 Derivatives - Hedge Accounting
1.34 FV changes of the Hedged Items in Portfolio hedge of Int.
Rate Risk
1.35 Investments in Subsidiaries, Joint Ventures, and Associates
1.36 Tangible Assets
1.37 Property, Plant, and Equipment
1.38 Investment Property
1.39 Account Receivables
1.40 Prepayments and Security Deposits
1.41 Intangible Assets
1.42 Goodwill
1.43 Other Intangible Assets
1.44 Tax Assets
1.46 Other Assets
1.47 Non-Current Assets and Disposal Groups Classified as Held
for Sale
1.48 Total Assets
Financial Position of a Branch Reporting period Reporting period -1 No. (all amounts rounded to nearest USD '000)
2. Liabilities
2.1 Financial Liabilities Held For Trading
2.2 Derivatives
2.3 Short positions
2.4 Debt securities issued by the bank
2.5 Liabilities from Use of Islamic Contracts
2.6 Other Financial Liabilities
2.7 Financial liabilities designated at FV through Profit and Loss
2.8 Debt securities issued by the bank
2.9 Liabilities from Use of Islamic Contracts
2.10 Other Financial Liabilities
2.11 Financial Liabilities Measured At Amortised Cost
2.12 Debt securities issued by the bank
2.13 Liabilities from Use of Islamic Contracts
2.14 Other Financial Liabilities
2.15 Deposits
2.16 Deposits from Banks and Financial Institutions
2.17 Deposits from any other sources
2.18 Funding raised through the use of Unrestricted PSIAs
2.19 Derivatives-Hedge Accounting
2.20 FV changes of the Hedged Items in Portfolio hedge of Int.
Rate Risk
2.21 Provisions - Total
2.22 Pensions, other defined benefit obligations - pre & post
employment
2.23 Restructuring
2.24 Provisions for open Litigations and claims including Tax
claims
2.25 Commitments and Guarantees given
2.26 Problem Credits (bad and doubtful debt)
2.27 Other Provisions
2.28 Current Liabilities
2.29 Clients’ Current Accounts
2.30 Other Current Liabilities
2.31 Correspondent Accounts
2.32 Tax Liabilities
2.33 Interbranch Liabilities
2.34 Other Liabilities
2.35 Liabilities included in disposal groups classified as held for
sale
2.39 TOTAL LIABILITIES
2.40 Head Office Account
2.41 Head Office Accounts
2.42 Retained earnings
2.43 Other Head Office Accounts
2.44 Total Liabilities and Head Office Accounts
__/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date)

Instructions on Annex 1.2. to the Manual are for reporting template for the Financial Position of a Branch and provides disclosure of each line.
Section 1. Assets of the Branch should be recorded and reported in compliance with the
International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. Line 1.1. Cash and Cash balances at Banks – is the total cash and equivalents (cash in transit, deposits, money market placements, correspondent accounts and current accounts in other banks) of the Bank and interbranch money placements. Line 1.8. Financial Assets Held for Trading – is the total of financial assets (derivatives, equities, fixed incomes, debt securities, loans, securities, Financing and Investments using Islamic contracts) for trading. Line 1.14. Financial Assets Designated at Fair Value through Profit or Loss – is the sum of financial assets (Equities, Fixed income, Debt securities, Loans and advances, Financing and investments using Islamic contracts) designated at fair value through Profit or Loss. Line 1.19. Available-for-sale Financial Assets – is the total of financial assets (Equities, Fixed incomes, Debt securities, Loans, Advances, Financing and Investments using Islamic contracts) available for sale. Line 1.24. Loans – is the book value of Debt Securities, Loans, Advances, Financing and Investments using Islamic contracts. Line 1.28. Receivables – is the total of receivables. Line 1.29. Held-to-maturity Investments – is the total of Investments of the bank (Fixed income and debt securities, Loans, Advances, Financing and Investments using Islamic contracts) held to maturity. Line 1.36. Tangible Assets - is the total of fixed (tangible) assets consisting of Properties, Plants, Equipment, Investment property. Line 1.41. Intangible assets – is the total of Goodwill, Other intangible assets. Line 1.48. Total Assets – is the total of line 1.1. Cash and Cash Balances at Banks, line 1.8. Financial Assets Held for Trading, line 1.14. Financial Assets Designated at Fair Value through Profit or Loss, line 1.19. Available-for-sale Financial Assets, line 1.24. Loans, line 1.28. Receivables, line 1.29. Held-to-maturity Investments, line 1.33. Derivatives- hedge accounts, line 1.34. FV changes of the Hedged Items in Portfolio hedge of Int. Rate Risk, Line 1.35 Investments in Subsidiaries, Join Ventures and Associates, line 1.36. Tangible Assets, line 1.39. Account receivables, line 1.40. Payment and Security Deposits, line 1.41. Intangible Assets, line 1.44. Tax Assets, line 1.45. Interbranch Accounts, line 1.46. Other Assets and line 1.47. Non-current Assets and Disposal Groups Classified as Held for Sale.
Section 2. Liabilities of the Branch should be recorded and reported in compliance with the
International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter.

Line 2.1. Financial liabilities held for trading – is the total of financial liabilities (Derivatives, Short positions, Debt securities issued by the bank, Liabilities from use of Islamic contracts and Other financial liabilities) held for trading. Line 2.7. Financial liabilities designated at fair value through profit and loss – is the total of financial liabilities (Debt securities issued by the bank, Liabilities from use of Islamic contracts and Other financial liabilities) designated at fair value through profit and loss. Line 2.11. Financial liabilities measured at amortised cost – is the total of financial liabilities (Debt securities issued by the bank, Liabilities from use of Islamic contracts and Other financial liabilities) measured at amortised cost. Line 2.15. Deposits – is the total of accepted deposits at balance booking value (from Banks and Financial institutions, any other sources and funding raised through the use of Unrestricted PSIAs) on the reporting period. Line 2.21. Provisions Total - is the total of provisions on Pensions, other defined benefit obligations – pre and post-employment, Restructurings, Provisions for open Litigations and claims including Tax claims, Commitments and Guarantees given. Problem credits (bad and doubtful debt) and Other provisions. Line 2.28. Current Liabilities – is the total of Clients’ Current Accounts and Other Current Liabilities. Line 2.39. Total liabilities – is the total of lines 2.1, 2.7, 2.11, 2.15, 2.19, 2.20, 2.21, 2.28, 2.31, 2.32, 2.33, 2.34, 2.36. Line 2.40. Head Office Accounts – is the sum of 2.37, 2.38 and 2.39 and summarises the branch’s working capital, retained earnings and other liabilities to the Branch’s Head Office. Line 2.44. Total Liabilities and Head Office Accounts – is the sum of Liabilities and Head Office Accounts.

Annex. 1.3.
Off- Balance Sheet Exposures Report

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Reporting period Reporting period -1 FORM 10 A: Off-Balance Sheet Exposures Line Number (all amounts rounded to nearest USD '000) 1 Direct credit substitutes 2 Transaction - related contingent items 3 Short-term self-liquidating trade-related contingent items 4 Note issuance facilities and revolving underwriting facilities Transactions, other than SFTs, involving the posting of Securities held by the Bank as Collateral 6 Asset sales with recourse 7 Other commitments with certain drawdown 8 Other commitments 9 Underwriting commitments on equities and debt securities 10 Total Off-Balance Sheet Exposures __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.3. to the Manual are for reporting template on the Off-Balance Sheet Exposures report and provides disclosure of each line. Off-Balance Sheet Exposures of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. Line 10. Total Off-Balance sheet Exposures – is the total of line 1. Direct credit substitutes, line
2. Transaction – related contingent items, line 3. Short-term self -liquidating trade- related
contingent items, line 4. Note issuance facilities and revolving underwriting facilities, line 5. Transaction, other than SFTs, involving the posting of securities held by the Bank as Collateral, line 6. Asset sales with recourse, line 7. Other commitments with certain drawdown, line 8. Other commitments and line 9. Underwriting commitments on equities and debt securities.

Annex. 1.4.
Off- Balance Sheet Exposures Report

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________(Reporting period, date) Largest 10 Committed Credit Lines & utilisation Name of Counterparty Amount of Credit Line Approved Amount drawn by the borrower Undrawn commitments - available to the borrower Line Number (all amounts rounded to nearest USD '000) FORM 10B: Off-Balance Sheet Exposures 1 Counterparty 1 2 Counterparty 2 3 Counterparty 3 4 Counterparty 4 5 Counterparty 5 6 Counterparty 6 7 Counterparty 7 8 Counterparty 8 9 Counterparty 9 10 Counterparty 10 Total - Committed lines and drawals for the largest 10 Counterparties 12 Total - Committed lines and drawals for all Counterparties __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.4. to the Manual are for reporting template on the Off- Balance Sheet Exposures report and provide disclosure of each line. Off-Balance Sheet Exposures of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This report is on total of 10 largest Off- Balance sheet exposures (line 11) in comparison with Total Off- Balance sheet exposures (line 12).

Annex. 1.5.
Information on Credit Portfolio

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________(Reporting period, date)
Part 1.
No. Borrower Nature of
Business
Country of registration
Related party to reporting entity or not
Loan
Agreement
No.
Loan
Facility
Agreement
No.
Approving
Body
(Body, No and Date)
Loan
Committee
Decision
(No., date) outcomes
Internal Revision outcomes and Approvals
Within Credit facility Intended use of the loan Dates Please insert Division Please insert Division Please insert Division Yes/No Revolving Yes/ Not Total Limit in USD ‘000 According to the Loan agreement According to postloan Monitoring Loan issue date Loan maturity 1 2 3 4 5 6 7 8 9 10.1 10.2 10. … 11 12 13 14 15 16 17 …
Part 2. Continued
Interest rate,
Annual
Original currency
Loan repayment
schedule (monthly,
quarterly, annually, etc.)
Total amount,
USD ‘000
Outstanding
Principal debt, USD
‘000
Overdue, USD ‘000 Overdue penalties and fees,
USD ‘000
Collateral Credit rating Loan classification Impairment (provisions) Book Value, USD ‘000 Principal debt Interest Principal debt Interest Description Value, USD ‘000 LTV % (=28/23) External (Rating agency) /Internal Previous reporting period Reporting period Previous reporting period Reporting period Accrued Value % of loan 18 19 22 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.5. to the Manual are for reporting template for collecting information on the Credit Portfolio and its Quality.

Annex. 1.6.
Information on Securities

(Bank name, Subsidiary of ________________) on the date _______________(Reporting period, date) No. Issuer Country ISIN Type Exchange Classified in Balance sheet Purchase price, USD Amount Total purchase value, USD Coupon Discount/ Premium Provisions Total Book value 1 2 3 4 5 6 7 8 9 10 11 12 13 11 __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.6. to the Manual are for reporting template for collecting information on the Securities Portfolio and its Quality. This Template is applicable for all AIFC Participants authorised to carry out Banking Business, Islamic Banking Business and Islamic Financing activities.

Annex. 1.7.
Information on Various Accounts of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________(Reporting period, date) No. Information Counterparty Account No Account Currency Type Amount, in USD ‘000 Intended use Comments

Breakdown of cash and Cash Balances
1.1 Cash on Hand
1.1…
1.2 Cash in transit
1.2…
1.3 Current Accounts in other banks
1.3…
1.4 Correspondent Accounts in other banks
1.4…
1.5 Deposits
1.5…
1.6 Money Market Placements
1.6…
1.7 Interbranch accounts
1.7…
Total Cash and Cash Balances
Breakdown of Receivables
2… …
<10% of Total Receivables
Total Receivables
3 Breakdown of Payables
3…
<10% of Total Payables
Total Payable
__/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.7. to the Manual are for reporting template to collect information on various accounts breakdowns.

Annex. 1.8.
Profit and Losses Report of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________(Reporting period, date) Reporting period since the beginning of the year Reporting period -1 since the beginning of the year FORM B30: Profit and Loss Line Number (all amounts rounded to nearest USD '000) 1 Net Interest Income 2 Interest Income 3 Cash and Cash Balances at Banks 4 Financial assets held for trading 5 Financial assets designated at fair value through profit or loss 6 Available-for-sale financial assets 7 Loans and receivables 8 Held-to-maturity investments 9 Derivatives - Hedge accounting, interest rate risk 10 Other assets 11 (Interest Expenses) 12 (Financial liabilities held for trading) 13 (Financial liabilities designated at FV through profit/loss) 14 (Financial liabilities measured at amortised cost) 15 (Debt securities issued) 16 (Other Financial Liabilities) 17 (Derivatives - Hedge accounting, interest rate risk) 18 (Deposits) 19 (Other liabilities) 20 Net Income from Islamic financing & investments 21 Profits Receivable from Islamic financing 22 Profits Payable on funds raised through Islamic contracts 23 Dividend Income 24 Net Fee and Commission Income 25 Fee and Commission Income 26 Asset/Fund Management Activities 27 Advisory Services 28 Brokerage Activities 29 Trade Finance 30 Arranging 31 Other 32 (Fee and Commission Expenses) 33 Asset/Fund Management Activities 34 Advisory Services 35 Brokerage Activities 36 Trade Finance 37 Arranging 38 Other 39 Gains or (-) losses:

40 Net gains or losses on derecognition of financial assets and liabilities not measured at FV 41 Net gains or losses on financial assets and liabilities held for trading 42 Net gains or losses on financial assets and liabilities designated at FV 43 Net gains or losses from hedge accounting 44 Net gains or losses on exchange differences 45 Net gains or losses on derecognition of investment in subsidiaries and associates 46 Net gains or losses on derecognition of non financial assets other than those held for sale 47 Net Other Operating Income 48 Other Operating Income 49 Intra-group Services 50 Other 51 Other Operating Expenses 52 Intra-group Services 53 Other 54 Administrative Expenses 55 Payrolls, wages & other personnel expenses 56 Other administrative expenses 57 Depreciation 58 Provisions or (Reversal of Provisions) 59 Commitments and guarantees given 60 Other provisions 61 Impairment provisions or their reversals on financial assets not measured at FV 62 Impairment provisions or their reversals on investments in subsidiaries or associates 63 Impairment provisions or their reversals on non-financial assets 64 Negative goodwill recognised in profit or loss 65 Share of the profit or (-) loss of investments in subsidiaries and associates 66 Profit or (-) Loss Before Tax from Continuing Operations 67 Tax expense or (-)income related to profit/loss from continuing operations 68 Profit or (-) Loss After Tax from Continuing Operations 69 Profit or (-) Loss After Tax from Discontinued Operations 70 Profit or (-) loss before tax from discontinued operations 71 (Tax expense or (-) income related to discontinued operations) 72 Profit or (-) Loss for the Reporting Period 73 Attributable to Non-Controlling Interests 74 Attributable to Owners of the parent __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 1.8. to the Manual are for reporting template of the Profit and Losses reports .

Profit and Losses Report of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter/year since the beginning of the year and quarter/year prior to reporting quarter/year since the beginning of the year. Line 1. Net interest income – is the interest incomes on cash and cash balances at banks, financial assets held for trading, financial assets designated at fair value through profit and loss, financial assets available for sale, loans and receivables, investments held to maturity, derivatives- hedge accounting, interest rate risk and other assets excluding interest expenses on financial liabilities held for trading, financial liabilities designated at FV through profit and losses, financial liabilities measured at amortised cost, debt securities issued, other financial liabilities, derivatives -hedge accounting, interest rate risk, deposits and other liabilities. Line 20. Net income from Islamic financing and investments – is the total of profits receivables from Islamic financing and payable on funds raised through Islamic contracts. Line 24. Net fee and commission incomes – is fee and commissions incomes excluding expenses on assets/funds management activities, advisory services, brokerage activities, trade finance, arranging and others. Line 39. Gains or (-) Losses – is the total of net gains or losses on derecognition of financial assets and liabilities not measured at FV, financial assets and liabilities held for trading, financial assets and liabilities designated at FV, exchange differences, derecognition of investment in subsidiaries and associates, derecognition of non-financial assets other than those held for sale and from hedge accounting. Line 47. Net other operating incomes – is other operating incomes excluding expenses on intragroup services and other operating incomes/ expenses Line 54. Administrative expenses – is the total of payrolls, wages, and other personnel expenses, depreciation and other administrative expenses. Line 58. Provisions or (Reversal of provisions) – is the total of commitments and guarantees given, other provisions, impairment provisions or their reversals on financial assets not measured at FV, investments in subsidiaries and associates, non- financial assets. Line 66. Profit or (-) Loss before tax from continuing operations – is the total of lines 1, 20, 24, 39, 47 and excluding lines 54, 58, 64 and 65. Line 68. Profit or (-) Loss After Tax from Continuing Operations – is line 66 excluding tax expense or (-)income related to profit/loss from continuing operations Line 72. Profit or (-) Loss for the Reporting Period – is the total of the line 68, 69, 70 and 71.

Annex. 2.1.
Capital Adequacy Report of

(Bank name, Subsidiary of ________________) on the date _______________(Reporting period, date) Form 30: CAPITAL ADEQUACY Period:
All amounts rounded to nearest USD '000
Summary data on capital adequacy Line
No
Risk Weighted Assets
(RWAs)
Credit
Operati onal
Market
A B C
Risk weighted Assets 1
Minimum required Capital
Minimum Capital Ratios - Capital as % of RWAs (Line 1 multiplied by cell C4) 2 Minimum Capital Ratios with Capital Conservation Buffer - Capital as % of RWAs (Line 1 multiplied by cell C4) Percentages Amounts Common Equity Tier 1 Total Tier 1 Total Capital (Tier 1 + Tier 2) Common Equity Tier 1 Total Tier 1 Total Tier 1 and 2 Required capital adequacy ratio and amounts A B C D E F Required Minimum capital adequacy ratio (%) 4 Add-on: idiosyncratic requirement specified by the AFSA (ICR - pillar 2) 5 Minimum capital ratio prior to buffers (total of lines 4 and 5) 6 Add-on: capital conservation buffer 7 Total minimum required capital adequacy ratio (total of lines 6 & 7) 8 Capital adequacy ratio of the Bank 9 Capital Excess (Shortfall) Excess/(shortfall) capital and reserve funds prior to the buffer requirements and other specified minima Excess/(shortfall) capital and reserve funds 11 Common Equity Tier 1 capital Line No Balance at the end of the reporting period Balance at the end of the previous reporting period Movement during the reporting period

A B C
Common Equity Tier 1 capital (total of lines 13 to 16) 12 Paid up capital 13 Retained earnings 14 Less: unappropriated profits 15 Accumulated other comprehensive income/reserves 16 of which:
Unrealised gains and losses on available for sale items 17 Gains and losses on derivatives held as cash flow hedges 18 Gains and losses resulting from converting foreign currency subsidiaries to the parent company Actuarial reserve 20 Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation Property revaluation reserve 22 Share-based payment reserve 23 Other reserves 24 Minority interest recognised in Common Equity Tier 1 capital 25 Total Common Equity Tier 1 capital prior to regulatory adjustments (lines 12 plus 25) Total of specified adjustments to and deductions from Common Equity Tier 1 capital (total of lines 28 to 42) Goodwill, net of related deferred tax liability 28 Intangible assets, other than goodwill, net of related deferred tax liability 29 Deferred tax assets, excluding temporary differences, net of related deferred tax liabilities Investments in own shares, excluding amounts already derecognised in terms of IFRS Reciprocal cross holdings in common equity 32 Cash flow hedge reserve 33 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities Defined benefit pension fund assets 35 Securitisation gain on sale (expected future margin income) 36 Investments in the capital of financial entities where the bank does not own more than 10% of the issued common share capital (amount above the 10% threshold) Investments in the common stock of financial entities (amount above 10% threshold) Mortgage servicing rights (amount above 10% threshold) 39 Deferred tax assets arising from temporary differences (amount above the 10% threshold) Regulatory adjustments to be applied to common equity tier 1 capital and reserves due to insufficient additional tier 1 capital and reserves to cover specified deductions Other regulatory adjustments (please specify) 42 Common Equity Tier 1 capital after regualtory adjustments and deductions (line 26 less line 27) Amount exceeding the 15% threshold 44 Eligible Common Equity Tier 1 capital (line 43 less line 44) 45 B a l Ba an lc Mae ona vct ee t mah et e nte t hn de d ueo rnf id t noh g f e ttr hhe p rpo err pet ovi rin tog iup ns e g rr pei epo rod ir ot di n g p e r i o d

Additional Tier 1 capital and reserve funds and Total Tier 1 capital and reserve funds Line No A B C Additional Tier 1 capital prior to regulatory adjustments and deductions (total of lines 47, 50, and 51) Additional Tier 1 capital instruments issued 47 of which:
classified as equity in terms of Financial Reporting Standards 48 classified as liabilities in terms of Financial Reporting Standards 49 Instruments recognised as Additional Tier 1 capital issued by subsidiaries to third parties Additional Tier 1 unimpaired reserve funds 51 Total of specified adjustments and deductions from Additional Tier 1 capital of which:
Regulatory adjustments to and deductions from Additional Tier 1 capital 53 Regulatory adjustments to and deductions from Tier 2 capital that are deducted from Additional Tier 1 capital due to insufficient Tier 2 capital to allow the relevant adjustment or deduction Eligible Additional Tier 1 capital (line 46 less line 52) 55 Total Eligible Tier 1 capital (line 45 plus line 55) 56 Tier 2 capital and Total capital Line No Balance at the end of the reporting period Balance at the end of the previous reporting period Movement during the reporting period A B C Tier 2 capital prior to regulatory adjustments and deductions (total of lines 58, 60, 62) Tier 2 capital instruments issued 58 of which:
directly issued instruments subject to phase out from tier 2 capital 59 Instruments recognised as Tier 2 capital issued by subsidiaries to third parties of which:
instruments issued by subsidiaries subject to phase out 61 Tier 2 unimpaired reserve funds 62 of which:
general allowance for credit impairment: standardised approach 63 Total of regualtory adjustments to and deductions from Tier 2 capital 64 Qualifying Tier 2 capital (line 57 less line 64) 65 Total capital (Total of line 56 and line 65) 66

of which:
allocated to support market risk 67
Memorandum items:
Reconciliation in respect of unappropriated profits Line No Current reporting period A Opening balance of unappropriated profits 68 Movements during the period in respect of:
Current profits/(loss) after tax 69
Payment of dividends 70
Transfers (to)/from appropriated profits 71
Transfers (to)/from reserves not qualifying as common equity tier 1 capital Closing balance of unappropriated profits (total of lines 68 to 72) 73 Memorandum items:
Capital adequacy ratios adjusted for unappropriated profits Line No Capital adequacy ratios: percentages Common Equity Tier 1 Total Tier 1 Total Tier 1 and 2 A B C Capital adequacy ratio including unappropriated profits 74 Base Capital requirement 75 Total Capital less Base Capital requirement (Line 66 less line 75) 76 __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.1. to the Manual are for reporting template of the Capital Adequacy Report. Capital Adequacy Report of the Bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. Line 76. Total Capital less Base Capital requirement – is the difference between line 66. Total capital and line 75. Base Capital requirement. Line 66. Total capital – is the total of line 56. Total Eligible Tier 1 capital and line 65. Qualifying Tier 2 capital.

Line 56. Total Eligible Tier 1 capital – is the total of line 45. Eligible Common Equity Tier 1 capital and line 55. Eligible Additional Tier 1 capital. Line 55. Eligible Additional Tier 1 capital – is difference between line 46. Additional Tier 1 capital prior to regulatory adjustment and deductions and line 52. Total of specified adjustment and deductions from Additional Tier 1 capital. Line 45. Eligible Common Equity Tier 1 capital – is difference between line 43. Common Equity Tier 1 capital after regulatory adjustments and deductions and line 44. Amount exceeding the 15% threshold. Line 43. Common Equity Tier 1 capital after regulatory adjustments and deductions – is difference between line 26. Total Common Equity Tier 1 capital prior to regulatory adjustments and line 27. Total of specified adjustments to and deductions from Common Equity Tier 1 capital. Line 26. Total Common Equity Tier 1 capital prior to regulatory adjustments – is the total of line
12. Common Equity Tier 1 capital and line 25. Minority interest recognised in Common Equity
Tier 1 capital.
Line 12. Common Equity Tier 1 capital – is the total of line 13. Paid up capital, line 14. Retained earnings with excluded line 15. Unappropriated earnings (only positive values), line 16. Accumulated other comprehensive incomes/reserves.

Annex. 2.2.
Credit Risk Weighted Assets Report of

(Bank name, Subsidiary of ________________) on the date _______________(Reporting period, date) Credit Risk Weighted Assets (Credit RWAs) Period:
(All amounts rounded to nearest USD '000)
Standardised approach: Line
No
Exposures before CRM
Exposures after CRM
Riskweight
%
Risk weighted exposure
On-Balance Sheet Assets A B C D

Claims on Sovereigns (total of 2, 3
and 4)
1 N/A
1.1 Claims on the Republic of
Kazakhstan
2 0%
1.2 Claims on National Bank of
Kazakhstan
3 0%
1.3 Claims on Other Sovereigns (total of
5 to 11)
4 N/A
1.3.1 AAA to AA- 5 0%
1.3.2 A+ to A- 6 20%
1.3.3 BBB+ to BBB- 7 50%
1.3.4 BB+ to BB- 8 100%
1.3.5 B+ to B- 9 100%
1.3.6 Below B- 10 150%
1.3.7 Unrated 11 100%
Claims on Public Sector Entities
(PSEs) (total of 13, 24 and 32)
12 N/A
2.1 Claims on non-commercial PSEs from
Kazakhstan (total of 14, 15 and 16)
13 N/A
2.1.1 Total claims on non-commercial
Kazakhstan PSEs
14 0%
2.1.2 Total claims on non-commercial
GCC PSEs - relevant domestic currency
15 0%
2.2 Claims on other Sovereign noncommercial PSEs (total of 25 to 31)
16 N/A
2.2.1 AAA to AA- 17 20%
2.2.2 A+ to A- 18 50%
2.2.3 BBB+ to BBB- 19 100%
2.2.4 BB+ to BB- 20 100%
2.2.5 B+ to B- 21 100%
2.2.6 Below B- 22 150%
2.2.7 Unrated 23 100%
2.3 Claims on Commercial PSEs (total of
33 to 39)
24 N/A
2.3.1 AAA to AA- 25 20%
2.3.2 A+ to A- 26 50%
2.3.3 BBB+ to BBB- 27 100%

2.3.4 BB+ to BB

28 100%
2.3.5 B+ to B
29 100%
2.3.6 Below B
30 150%
2.3.7 Unrated 31 100%

Claims on Multilateral Development
Banks (total of 41 and 42)
32 N/A
3.1 Claims on Multilateral Development
Banks eligible for 0% Risk Weight
33 0%
3.2 Claims on Multilateral
Development Banks not eligible for 0%
Risk Weight (total of 43

34 N/A
3.2.1 AAA to AA

35 20%
3.2.2 A+ to A
36 50%
3.2.3 BBB+ to BBB
37 50%
3.2.4 BB+ to BB
38 100%
3.2.5 B+ to B
39 100%
3.2.6 Below B
40 150%
3.2.7 Unrated 41 50%

Total Claims on Banks (Total of 51
and 59)
42 N/A
4.1 Claims (other than equity) on banks
with an original maturity of greater than three months (total of 52 to 58) 43 N/A
4.1.1 AAA to AA

44 20%
4.1.2 A+ to A
45 50%
4.1.3 BBB+ to BBB
46 50%
4.1.4 BB+ to BB
47 100%
4.1.5 B+ to B
48 100%
4.1.6 Below B
49 150%
4.1.7 Unrated 50 50%
4.2 Claims (other than equity) on
banks, being claims with an original maturity of three months or less (total of 60 to 66) 51 N/A
4.2.1 AAA to AA
52 20%
4.2.2 A+ to A
53 20%
4.2.3 BBB+ to BBB
54 20%
4.2.4 BB+ to BB
55 50%
4.2.5 B+ to B
56 50%
4.2.6 Below B
57 150%
4.2.7 Unrated 58 20%

Total Claims on Securities and
Investment Companies (Total of 68 and

59 N/A
5.1 Claims on Securities and
Investment Companies subject to capital requirements similar to banks (total of 69 to 75) 60 N/A
5.1.1 AAA to AA

61 20%
5.1.2 A+ to A
62 50%

5.1.3 BBB+ to BBB- 63 50%
5.1.4 BB+ to BB- 64 100%
5.1.5 B+ to B- 65 100%
5.1.6 Below B- 66 150%
5.1.7 Unrated 67 50%
5.2 Claims on Securities and Investment
Companies NOT subject to capital requirements similar to banks (total of 77 to 83) 68 N/A
5.2.1 AAA to AA- 69 20%
5.2.2 A+ to A- 70 50%
5.2.3 BBB+ to BBB- 71 100%
5.2.4 BB+ to BB- 72 100%
5.2.5 B+ to B- 73 150%
5.2.6 Below B- 74 150%
5.2.7 Unrated 75 100%
6. Total Claims on Corporates (total of
85 and 93)
76 N/A
6.1 Claims (other than equity) on
corporate counterparties (total of 86 to 92)
77 N/A
6.1.1 AAA to AA- 78 20%
6.1.2 A+ to A- 79 50%
6.1.3 BBB+ to BBB- 80 100%
6.1.4 BB+ to BB- 81 100%
6.1.5 B+ to B- 82 150%
6.1.6 Below B- 83 150%
6.1.7 Unrated 84 100%
6.2 All claims (other than equity) on
Small and MediumEnterprieses
85 100%
7. Claims on Special-Purpose Vehicles
(SPVs) (total of 95 and 103)
86 N/A
7.1 Securitisation andresecuritisation
(total of 96 to 102)
87 N/A
7.1.1 AAA to AA- 88 50%
7.1.2 A+ to A- 89 100%
7.1.3 BBB+ to BBB- 90 100%
7.1.4 BB+ to BB- 91 150%
7.1.5 B+ to B- 92 150%
7.1.6 Below B- 93 250%
7.1.7 Unrated 94 150%
7.2 Specialised lending 95 N/A
9. Claims secured against mortgages
(Total of 106 and 110)
96 N/A
9.1 Claims secured against residential
mortgages ( Total of 107 - 109)
97 N/A
9.1.1 where LVR 0% - 80% 98 35%
9.1.2 where LVR > 80% but < 100% 99 75%
9.1.3 where LVR ≥ 100% 100 100%

9.2 Claims secured by mortgage on
commercial real estate
101 100%
10. Unsettled and failed transactions
(total of 112 and 117)
102 N/A
10.1 Delivery-versus-payment
transactions (total of 113 - 116)
103 N/A
10.1.1 5 to 15 days 104 100%
10.1.2 16 to 30 days 105 625%
10.1.3 31 to 45 days 106 937,50%
10.1.4 46 days or more 107 1250%
10.2 Non-delivery-versus-payment
transactions
108 100%
Unsecured exposure
Net exposure
Riskweight
%
Risk weighted exposure
11. Past due claims (Total of 119 and
123)
109 N/A
11.1 Unsecured portion of any claim
(other than a loan or claim secured against eligible residential mortgages) that is classified as substandard, doubtful or loss where specific provisions are: (Total of 120 to 122) 110 N/A
11.1.1 Less than 20 per cent of the
unsecured amount of the claim
111 150%
11.1.2 Equal to or more than 20 per
cent but less than 50% of the unsecured amount of the claim 112 100%
11.1.3 Equal to or more than 50 per
cent of the unsecured amount of the claim
113 50%
11.2 Loans and claims secured against
eligible residential mortgages that are classified as substandard, doubtful or loss where the specific provision is:
(Total of 124 and 125)
114 N/A
11.2.1 Less than 20 per cent of the
unsecured amount of the claim
115 100%
11.2.2 Equal to or more than 20 per
cent of the unsecured amount of the claim
116 50%
Average daily balance
Riskweight
%
Risk weighted exposure
12. Cash items (Total of 127 to 129) 117 N/A
12.1 Notes and coins 118 0%
12.2 Gold bullion held and backed by
gold bullion liabilities
119 0%
12.3 Cash items in the process of
collection
120 20%
13. Other assets (Total of 127 to 131
and 142)
121 N/A

13.1 Investments in premises, plant and
equipment and all other fixed assets
122 150%
13.2 Claims on all fixed assets under
operating leases
123 100%
13.3 Equity exposures that are not
deducted from capital and are listed on a recognised exchange 124 300%
13.4 Equity exposures that are not
deducted from capital and are not listed on a recognised exchange 125 400%
13.5 Investments in Funds (Total of 132
and 139)
126 N/A
13.5.1 Investments in Rated Funds
(Total of 133 - 138)
127 N/A
13.5.1.1 AAA to AA- 128 20%
13.5.1.2 A+ to A- 129 50%
13.5.1.3 BBB+ to BBB- 130 100%
13.5.1.4 BB+ to BB- 131 100%
13.5.1.5 B+ to B- 132 150%
13.5.1.4 Below BB- 133 150%
13.5.2 Investments in unrated funds
(total of 140 and 141)
134 N/A
13.5.2.1 Listed 135 100%
13.5.2.2 Unlisted 136 150%
13.6 All other assets and claims not
specified elsewhere
137 100%
14. Total on-balance sheet credit riskweighted assets
138 N/A
Standardised approach: Line
No
Notional principal amount
Credit conversion factor %
Credit equivalent amount
Risk weighted exposure
Credit capital requirements
Off-Balance Sheet
Non-market related off-balance sheet items
A B C D

Nature of transaction
1.1 Direct credit substitutes
1.1.1 Guarantees 139 100%
1.1.2 Credit derivatives - sold protection
in the banking book
140 100%
1.1.3 Standby letters of credit 141 100%
1.1.4 Bill endorsements 142 100%
1.1.5 Other 143
1.2 Performance-related contingencies 144 50%
1.3 Trade-related contingencies 145 20%
1.4 Lending of securities or posting of
securities as collateral
146 100%
1.5 Assets sold with recourse 147 100%
1.6 Forward asset purchases 148 100%
1.7 Partly paid shares andSecurities 149 100%
1.8 Placements of forward deposits 150 100%

1.9 Note issuance and underwriting
facilities
151 50%
1.10 Other commitments (total of 162
to 165)
152 0
1.10.1 Commitments with certain
drawdown
153 100%
1.10.2 Commitments with an original
maturity of one year or less
154 20%
1.10.3 Commitments with an original
maturity of over one year
155 50%
1.10.4 Commitments that can be
unconditionally cancelled at any time without notice 156 0%
1.11 All other non-market-related offbalance sheet transactions
1.12 Total non-market-related offbalance sheet risk-weighted credit
exposures
Market Related off-balance sheet exposures
Lin e
No
Notional principal amount
Credit conversion factor %
Potential future exposure
Current exposure
Credit equivalent amount
Risk weighted exposure
A B C D E F
2.1 Interest rate contracts 159
2.1.1Residual maturity 1 year or less 160 0%
2.1.2 Residual maturity > 1 year to 5
years
0,50%
2.1.3 Residual maturity > 5 years 162 1,50%
2.1.4 Total 163
2.2 Foreign exchange and gold
contracts
2.2.1 Residual maturity 1 year or less 165 1%
2.2.2 Residual maturity > 1 year to 5
years
5%
2.2.3 Residual maturity > 5 years 167 7,50%
2.2.4 Total 168
2.3 Equity contracts 169
2.3.1 Residual maturity 1 year or less 170 6%
2.3.2 Residual maturity > 1 year to 5
years
8%
2.3.3 Residual maturity > 5 years 172 10%
2.3.4 Total 173
2.4 Precious metal contracts (other
than gold)
2.4.1 Residual maturity 1 year or less 175 7%
2.4.2 Residual maturity > 1 year to 5
years
7%
2.4.3 Residual maturity > 5 years 177 8%
2.4.4 Total 178

2.5 Other commodity contracts (other
than precious metals)
2.5.1 Residual maturity 1 year or less 180 10%
2.5.2 Residual maturity > 1 year to 5
years
12%
2.5.3 Residual maturity > 5 years 182 15%
2.5.4 Total 183
2.6 Other market-related contracts 184
2.6.1 Residual maturity 1 year or less 185 10%
2.6.2 Residual maturity > 1 year to 5
years
12%
2.6.3 Residual maturity > 5 years 187 15%
2.6.4 Total 188
2.7 Total market-related off-balance
sheet risk-weighted credit exposures
Total off-balance sheet risk-weighted credit exposures (non-market-related and market-related) Total Risk-Weighted Credit Exposure 191 __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.2. to the Manual are for reporting template of the Credit Risk Weighted Assets. Credit Risk Weighted Assets of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. For each assets item has given its own risk weight. The Risk Weighted Exposure is exposure of the risk weighted assets after credit risk mitigation had been applied. Line 1. Claims on Sovereigns - is the total of the Banks claims on Sovereigns detailed in line 2. Claims on the Republic of Kazakhstan, line 3. Claims on National Bank of Kazakhstan and line 4. Claims on Other Sovereigns. Line 12. Claims on Public Sector Entities (PSEs) – is the total of claims on public sector entities detailed in line 13. Claims on non-commercial PSEs from Kazakhstan, line 16. Claims on other Sovereign non-commercial PSEs and line 24. Claims on Commercial PSEs. Line 32. Claims on Multilateral Development Banks – is the total of claims on multilateral development banks detailed in lines 33. Claims on Multilateral Development Banks eligible for 0% Risk Weight and line 34. Claims on Multilateral Development Banks not eligible for 0% Risk Weight.

Line 42. Total Claims on Banks – is the total of claims on banks detailed in line 43. Claims (other than equity) on banks with an original maturity of greater than three months and line 51. Claims (other than equity) on banks, being claims with an original maturity of three months or less. Line 59. Total claims on Securities and Investment Companies – is the total of claims on securities and investment companies detailed in line 60. Claims On Securities And Investment Companies Subject To Capital Requirements Similar To Banks and line 68. Claims On Securities And Investment Companies Not Subject To Capital Requirements Similar To Banks. Line 76. Total Claims on Corporates – is the total of the claims on corporates detailed in line 77. Claims (other than equity) on corporate counterparties and line 85. All claims (other than equity) on Small and Medium Enterprises. Line 86. Claims on Special-Purpose Vehicles (SPVs) – is the total of claims on special purpose vehicles detailed in line 87. Securitisation and resecuritisation and line 95. Specialised lending. Line 96. Claims secured against mortgages – is the total of claims secured against mortgages detailed in line 97. Claims secured against residential mortgages and line 101. Claims secured by mortgage on commercial real estate. Line 102. Unsettled and failed transactions – is the total of the unsettled and failed transactions detailed in line 103. Delivery-versus-payment transactions and line 108. Non-delivery-versuspayment transactions. Line 109. Past due claims – is the total of past due claims detailed in line 110. Unsecured portion of any claim (other than a loan or claim secured against eligible residential mortgages) that is classified as substandard, doubtful or loss where specific provisions and line 114. Loans and claims secured against eligible residential mortgages that are classified as substandard, doubtful or loss where the specific provision. Line 117. Cash Item – is the total of notes and coins, gold bullion held and backed by gold bullion liabilities, cash items in the process of collection. Line 121. Other assets – is the total of line 122. Investments in premises, plant and equipment and all other fixed assets, line 123. Claims on all fixed assets under operating leases, line 124. Equity exposures that are not deducted from capital and are listed on a recognised exchange, line 125. Equity exposures that are not deducted from capital and are not listed on a recognised exchange, line 126. Investments in Funds and line 137. All other assets and claims not specified elsewhere. Line 138. Total on-balance sheet credit risk-weighted assets – is the total of line 1. Claims on Sovereigns, line 12. Claims on Public Sector Entities (PSEs), line 32. Claims on Multilateral Development Banks, line 42. Total Claims on Banks, line 59. Total Claims on Securities and Investment Companies, line 76. Total Claims on Corporates, line 86. Claims on Special-Purpose Vehicles (SPVs), line 96. Claims
secured against mortgages, line 102. Unsettled and failed transactions, line 109. Past due claims, line 117. Cash items and line 121. Other assets. Line 158. Total non-market-related off-balance sheet risk-weighted credit exposures – is the total of risk weighted exposures of line 139. Guarantees, line 140. Credit derivatives - sold protection in the banking book, line 141. Standby letters of credit, line 142. Bill endorsements,

line 143. Other, line 144. Performance-related contingencies, line 145. Trade-related contingencies, line 146. Lending of securities or posting of securities as collateral, line 147. Assets sold with recourse, line 148. Forward asset purchases, line 149. Partly paid shares and securities, line 150. Placements of forward deposits, line 151. Note issuance and underwriting facilities, line
152. Other commitments and line 157. All other non-market-related off-balance sheet
transactions.
Line 163. Total Risk weighted exposures of Interest rate contracts – is the total of risk weighted exposures of interest rate contracts by residual maturities represented by periods 1 year or less, over 1 year and less 5 years and over 5 years. Line 168. Total Risk weighted exposure of Foreign exchange and gold contracts - is the total of risk weighted exposures of foreign exchange and gold contracts by residual maturities represented by periods 1 year or less, over 1 year and less 5 years and over 5 years. Line 173. Total Risk weighted exposure of Equity contracts - is the total of risk weighted exposures of equity contracts by residual maturities represented by periods 1 year or less, over 1 year and less 5 years and over 5 years. Line 178. Total Risk weighted exposure of Precious metal contracts (other than gold) - is the total of risk weighted exposures of other than gold precious metal contracts by residual maturities represented by periods 1 year or less, over 1 year and less 5 years and over 5 years. Line 183. Total Risk weighted exposure of Other commodity contracts (other than precious metals) - is the total of risk weighted exposures of other than precious metals other commodity exposures by residual maturities represented by periods 1 year or less, over 1 year and less 5 years and over 5 years. Line 188. Total Risk weighted exposure of Other market- related contracts - is the total of risk weighted exposures of other market- related contracts by residual maturities represented by periods 1 year or less, over 1 year and less 5 years and over 5 years. Line 189. Total market-related off-balance sheet risk-weighted credit exposures – is the total risk weighted exposures of line 163. Total Risk weighted exposures of Interest rate contracts, line
168. Total Risk weighted exposure of Foreign exchange and gold contracts, line 173. Total Risk
weighted exposure of Equity contracts, line 178. Total Risk weighted exposure of Precious metal contracts (other than gold), line 183. Total Risk weighted exposure of Other commodity contracts (other than precious metals) and line 188. Total Risk weighted exposure of Other market-related contracts. Line 190. Total off-balance sheet risk-weighted credit exposures (non-market-related and market-related) – is the total of risk weighted exposures of line 158. Total non-market-related off-balance sheet risk-weighted credit exposures and line 189. Total market-related off-balance sheet risk-weighted credit exposures. Line 191. Total Risk-Weighted Credit Exposure - is the total of risk weighted exposure of line 138. Total on-balance sheet credit risk-weighted assets and line 190. Total off-balance sheet riskweighted credit exposures (non-market-related and market-related).

Annex. 2.3.
Credit Risk Weighted Assets- Balance Sheet exposures Report of _______________ (Bank name, Subsidiary of ________________) on the date _______________(Reporting period, date) Line No (all amounts rounded to nearest USD '000) CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE CREDIT RISK MITIGATION TECHNIQUES UNFUNDED CREDIT PROTECTION FUNDED CREDIT PROTECTION SUBSTITUTION OF THE EXPOSURE DUE TO CRM AFFECTING THE EXPOSURE AMOUNT FULLY ADJUSTED EXPOSURE VALUE ORIGINAL ON BALANCE SHEET EXPOSURE ORIGINAL OFF BALANCE SHEET EXPOSURE (PRE CONVERSION) ORIGINAL OFF BALANCE SHEET EXPOSURE (POST CONVERSION) (-) VALUE ADJUSTMENTS AND PROVISIONS ASSOCIATED WITH THE ORIGINAL EXPOSURE EXPOSURE NET OF VALUE ADJUSTMENTS AND PROVISIONS GUARANTEES CREDIT DERIVATIVES FINANCIAL COLLATERAL:
SIMPLIFIED METHOD
OTHER FUNDED CREDIT
PROTECTION
(-) TOTAL OUTFLOWS
(+) TOTAL INFLOWS
NET EXPOSURE AFTER
CRM
SUBSTITUTION EFFECTS
FINANCIAL
COLLATERAL
(-) VOLATILITY MATURITY
FOREX ADJUSTMENT
ADJUSTED COLLATERAL
VALUE
TOTAL
Credit Risk RWAs - Balance Sheet
Exposures
ASSET CLASS
Sovereigns, Central governments or central banks 2 Public Sector Enterprises 3 Multilateral developments banks 4 Banks 5 Securities and Investment entities 6 Corporates 7 SMEs & Regulatory Retail

8 Securitisation exposures
Claims secured on Mortgages (total of items 9 and 10) 10 Residential 11 Commercial 12 SPVs and Specliased lending 13 Equity Investments 14 Others TOTAL __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.3. to the Manual are for reporting template of the Credit Risk Weighted Assets- Balance Sheet exposures Report. Credit Risk Weighted Assets- Balance Sheet exposures of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. Credit Risk Mitigation (CRM) Techniques used by the Bank must comply with BBR and the AIFC Banking Prudential Guideline, No. AFSA–L–GB-2019- 0001 of 2019 (BPG).

Annex. 2.4.
Breakdown of total Exposures by Risk Weights Report of _______________ (Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) Line Number RISK WEIGHTS FULLY ADJUSTED EXPOSURE VALUE (E*) 0% 10% 20% 50% 100% 150% 225% 350% 650% 1000% 1250% RISK WEIGHTED EXPOSURE AMOUNT Breakdown of Total Exposures by Risk Weights ASSET CLASS 1 Sovereigns, Central governments or central banks 2 Public Sector Enterprises 3 Multilateral developments banks 4 Banks 5 Securities and Investment entities 6 Corporates 7 SMEs & Regulatory Retail 8 Securitisation exposures 9 Claims secured on Mortgages (total of items 9 and 10) 10 Residential 11 Commercial 12 SPVs and Specliased lending 13 Equity Investments 14 Others TOTAL __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date)

Instructions on Annex 2.4. to the Manual are for reporting template of the Breakdown of total Exposures by Risk Weights Report. Breakdown of total Exposures by Risk Weights of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. At the Breakdown of total Exposures by Risk Weights Report, Assets should be classified according to the classes in the table by risk weights.

Annex. 2.5.
Market risks Risk Weighted Averages – Standardised approach of _______________ (Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) CAPITAL ADEQUACY Period (All amounts rounded to nearest USD '000) Market risk RWAs - Standardised approach Interest-bearing instruments risk Line no. Position Risk Factor Required Capital A B C Specific risk (total of lines 2 to 4, 8, 12 to 16, and 20 to 23) 1 2 0,00% Other sovereign exposure rated AAA to AA- 3 0,00% Other sovereign exposure rated A+ to A- (total of lines 5 to 7) 4 Up to 6 months 5 0,25% More than 6 months but less than or equal to 24 months 6 1,00% More than 24 months 7 1,60% Other sovereign exposure rated BBB+ to BBB- (total of lines 9 to 11) 8 Up to 6 months 9 0,25% More than 6 months but less than or equal to 24 months 10 1,00% More than 24 months 11 1,60% Other sovereign exposure rated BB+ to BB- 12 8,00% Other sovereign exposure rated B+ to B- 13 8,00% Other sovereign exposure rated below B- 14 12,00% Unrated sovereign exposure 15 8,00% Qualifying instruments (total of lines 17 to 19) 16 Up to 6 months 17 0,25% More than 6 months but less than or equal to 24 months 18 1,00% More than 24 months 19 1,60% Other exposures rated BB+ to BB- 20 8,00% Other exposure rated B+ to B- 21 12,00% Other exposure rated below B- 22 12,00% Unrated non-sovereign exposure 23 8,00% Physical position Derivatives Net Position Risk Factor Required capital Long Short Long Short A B C D E F G

General risk (total of lines 25 to 37) 24
Residual maturity:
< 1 month 25 0,00%
1 - 3 months 26 0,20%

3 months - 6 months 27 0,40%
6 months - 1 year 28 0,70%
1 year - 2 years 29 1,25%
2 years - 3 years 30 1,75%
3 years - 4 years 31 2,25%
4 years - 5 years 32 2,75%
5 years - 7 years 33 3,25%
7 years - 10 years 34 3,75%
10 years - 15 years 35 4,50%
15 years - 20 years 36 5,25%
20 years 37 6,00%
Vertical disallowances 38
Horizontal disallowances 39
Capital requirement: Total interest-bearing instruments risk (total of lines 1, 24, 38 and 39) 40 Equity and equity indices risk Line no. Foreign positions Positions Risk Factor Required capital Long Short Long Short A B C D E F G Equity Specific risk (gross equity positions) (total of lines 42 and 43) 41 Unlisted 42 12,00% Listed 43 8,00% General risk (net equity positions) 44 8,00% Equity Indices General risk (net equity positions) 45 8,00% Equity index add-on (net position) (total of lines 47 and 48) 46 Diversified indices 47 2,00% Other indices 48 4,00% Capital requirement:Total specific equity risk and equity index add-on (total of lines 41 and 46) 49 Capital requirement:Total general risk (total of lines 44 and 45) 50 Capital requirement:Total equity risk (total of lines 49 and 50) 51 Foreign exchange and gold risk Line no. Trading book Banking book Total

Long
Short
Long
Short
Long
Short
A B C D E F
Total foreign currency and gold positions 52
Gold 53
Foreign currency (total of lines 55 to 61) 54
EUR 55
GBP 56
CHF 57
JPY 58
INR 59
RMB 60
Other 61
Capital requirement Total
Total net open position 62
Total capital requirement (8% of line 62) 63
Commodities risk (excl. Gold) (simplified approach) Line no.
Trading book
Banking book
Total
Aggregate open positions
Long
Short
Long
Short
Long
Short
Gross
Net
A B C D E F G H
Total commodity positions (excl. Gold) (total of lines 65 to 69) 64 Precious metals (excl. Gold) 65 Base metals 66 Minerals 67 Agricultural products 68 Other 69 Capital requirement Total Net positions subject to capital requirement 70 0 Gross positions subject to capital requirement 71 0 Total capital requirement (15% of line 70 plus 3% of line
71) 72 0
Options risk
Line no.
Interest rates
Equities
Foreign exchange
Commodities
Total
A B C D E
Simplified approach : Positions
Purchased put & long underlying 73
Purchased call & short underlying 74
Purchased put 75
Purchased call 76
Capital requirement - Simplified Approach 77

Delta-plus approach
Gamma impact 78
Vega impact 79
Capital requirement - Delta-plus Approach 80
Total Capital Requirement 81
Market Risk Position
Capital charge
Interest Rate Risk
Equity and Equity Indices Risk
Foreign Exchange and Gold Risk
Commodities Risk (Excl. Gold)
Options Risk
Total minimum capital required for market risk Multiplier 12,5 Total market risk weighted exposure under the Standardised Approach __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.5. to the Manual are for reporting template of the Market risks Risk Weighted Averages by Standardised approach report. Market risks Risk Weighted Average by Standardised approach of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. Line 1. Specific risk – is the total of line 3. Other Sovereign exposure rated AAA to AA-, line 4. Other sovereign exposure rated A+ to A- detailed on risk factors of residual maturity, line 8. Other sovereign exposure rated BBB+ to BBB- detailed on risk factors of maturity periods, line 12. Other sovereign exposure rated BB+ to BB-, line 13. Other sovereign exposure rated B+ to B-, line 14. Other sovereign exposure rated below B-, line 15. Unrated sovereign exposure, line 16. Qualifying instruments detailed on risk factors of maturity periods, line 20. Other exposures rated BB+ to BB-, line 21. Other exposure rated B+ to B-, line 22. Other exposure rated below B- and line 23. Other exposure rated below B-. Line 40. Capital requirement: Total interest-bearing instruments risk – is the total of Required capital of the line 1. Specific risk, line 24. General risk, line 38. Vertical disallowances and line 39. Horizontal disallowances. Line 24. General risk Required capital – is the total of the net position of interest- bearing instruments detailed by residual maturity by their Risk factors of each maturity. Line 41. Specific risk (gross equity positions) Required capital – is the total of absolute value of line 42. Unlisted and line 43. Listed Equities position weighted by risk factors.

Line 44. General risk (net equity positions) Required capital of Equities– is the absolute value of general risk Equities position weighted by risk factors Link 46. Equity index add-on (net position) – is the total of absolute values of equity indices weighted by risk factors of line 47. Diversified indices and line 48. Other indices. Line 45. General risk (net equity positions) Required capital of Equity indices – is the absolute value of general risk Equities position weighted by risk factors Line 49. Capital requirement: Total specific equity risk and equity index add-on - is the total of lines 41. Specific risk (gross equity positions) and 46. Equity index add-on Line 50. Capital requirement: Total general risk – is the total of lines 44 and 45. General risk (net positions) Line 51. Capital requirement: Total equity risk – is absolute value of sum of line 49. Capital requirement: Total specific equity risk and equity index add-on and line 50. Capital requirement:
Total general risk
Line 63. Total capital requirement – is the line 62. Total net open position multiplied by 8% Line 72. Total capital requirement – is the total of line 70. Net positions subject to capital requirement’ total value multiplied by 15% and line 71. Gross positions subject to capital requirements’ total value multiplied by 3%. Line 77. Capital requirement - Simplified Approach – is the total of Interest rates, Equities, Foreign exchanges and Commodities by lines 73-76. Line 80. Capital requirement - Delta-plus Approach - is the total of Interest rates, Equities, Foreign exchanges and Commodities by lines 78-79. Line 81. Total Capital Requirement – is the total of total values of line 77. Capital requirementSimplified approach and line 80. Capital requirement-Delta-plus approach. Total market risk weighted exposure under the standardised approach - is the total minimum capital required for market risk (sum of Total Capital requirements (Capital charges) of Interest rate risk, Equity and Equity Indices risks, Foreign exchange and Gold risks, Commodities risks (excl. Gold) and Options risks) multiplied by multiplier 12,5.

Annex. 2.6.
Operational risks – Basic indicator approach (Operational risks Risk weighted averages) of _______________ (Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) CAPITAL ADEQUACY Period (All amounts rounded to nearest USD '000) OPERATIONAL RISK - BASIC INDICATOR APPROACH Line no. Financial Year - 1 Financial Year - 2 Financial Year - 3 Average Operational Risk RWAs GI Details of Gross Income (GI) A B C D Operating profit/(loss) 1 Add Provisions & Contingencies 2 Add Operating expenses 3 Less Realised profits / Add losses from sale in HTM and AFS categories 4 Less Income derived from Insurance recoveries 5 Less Any collection from previously written-off loans or income derived from disposal of real estate etc. during the year under reference 6 TOTAL GI 7 Operational Risk Capital Requirement 8 Risk Weighted Exposures 9 Notes on computation of the Average Gross Income

Gross Income is to be computed gross of any provisions and operating expenses, and excluding realised
profits / losses from sale of securities from the Held-to-Maturity and Available-for-Sale categories, extraordinary / irregular items of income and income derived from insurance.
In cases where the authorised firm has reported losses in any of the 3 years, the losses should be ignored
in the computation of the GI and the average should be computed based on the number of years where the firm reported Gross Income. Where the authorised firm has been in operation for less than 3 years, the average GI should be computed based on the number of years of full operation __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.6. to the Manual are for reporting template of the Operational risk – Basic indicator approach (Operational risks Risk weighted averages) report. Operational risk – Basic indicator approach (Operational risks Risk weighted averages) of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. Operational risks Report should be reported according to the Gross Incomes of previous 3 years. Gross Income is to be computed gross of any provisions and operating expenses, and excluding realised profits / losses from sale of securities from the Held-to-Maturity and Available-for-Sale

categories, extraordinary / irregular items of income and income derived from insurance. In cases where the Authorised Firm has reported losses in any of the 3 years, the losses should be ignored in the computation of the GI and the average should be computed based on the number of years where the firm reported Gross Income. Where the Authorised Firm has been in operation for less than 3 years, the average GI should be computed based on the number of years of full operation. In cases where the Authorised Firm has reported losses in any of the 3 years, the losses should be ignored in the computation of the GI and the average should be computed based on the number of years where the firm reported Gross Income. Where the Authorised Firm has been in operation for less than 3 years, the average GI should be computed based on the number of years of full operation.

Annex. 2.7.
Concentration Risk Summary of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) FORM 70: Concentration Risk Summary
Part I - Capital Resources
10% of the Authorised Firms Total Capital
25% of the Authorised Firms Total Capital
50% of the Authorised Firms Total Capital
100% of the Authorised Firms Total Capital
800% of the Authorised Firms Total Capital
Parental Guarantees
Sum of Connected Counterparty Exposures
Sum of all Large Exposures post applying exemptions and deductions __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.7. to the Manual are for reporting template of the Concentration risk summary. Concentration Risk Summary of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. 10%, 25%, 50%, 100%, 800% of the Authorised Firms Total Capital – should be noted the volume of Authorised Firms Total Capital by given multiplier. Concept of connected parties is provided in BBR. Large Exposures policies are provided in BBR.

Annex. 2.8.
Large Exposures of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Counterparty Exposure (Gross) % of Total Capital prior to applying exemptions and deductions Amount of Exempt Exposure and Deductions Exposure post applying deductions and exemptions % of Total Capital post applying exemptions and deductions FORM 71: Large Exposures Twenty Largest Exposures Counterparty (principal counterparty for a group of closely related or connected counterparties) Large Exposure 1 Large Exposure 2 Large Exposure 3 Large Exposure 4 Large Exposure 5 Large Exposure 6 Large Exposure 7 Large Exposure 8 Large Exposure 9 Large Exposure 10 Large Exposure 11 Large Exposure 12 Large Exposure 13 Large Exposure 14 Large Exposure 15 Large Exposure 16 Large Exposure 17 Large Exposure 18 Large Exposure 19 Large Exposure 20 __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.8. to the Manual are for reporting template of the Large Exposures report. Report on Large Exposures of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC.

This reporting template is for analysis of 20 largest exposures of the Bank counterparties (principal counterparty for a group of closely related or connected counterparties) with outlining the counterparties, gross exposures, % of total capital prior to applying exemptions and deductions, amount of exempt exposure and deductions, exposure post applying deductions and exemptions, % of total capital post applying exemptions and deductions.

Annex. 2.9.
Large Exposures of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Connected Counterparty Exemption (Max Limited to 25% of Capital Resources) Other Exempt Exposures Credit Risk Mitigation - Simplified Approach (Substitution Effect) Credit Risk Mitigation - Comprehensive Approach Provisions and Capital Deductions Total Equity Debt Derivative Commitments and Guarantees Financial Collateral FORM 72: Large Exposures Large Exposure 1 Large Exposure 2 Large Exposure 3 Large Exposure 4 Large Exposure 5 Large Exposure 6 Large Exposure 7 Large Exposure 8 Large Exposure 9 Large Exposure 10 Large Exposure 11 Large Exposure 12 Large Exposure 13 Large Exposure 14 Large Exposure 15 Large Exposure 16 Large Exposure 17 Large Exposure 18 Large Exposure 19 Large Exposure 20 __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.9. to the Manual are for reporting template of the Large Exposures report. Report on Large Exposures of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC.

Annex. 2.10.
Liquidity Schedule – Maturity Mismatch Report of _______________ (Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) Mark to market Discount mark to market Overdue Demand (incl. next day) 8 days & under (excl. next day) Over 8 days to 1 month Over 1 month to 3 months Over 3 months to 6 months Total from cash basis Over 6 mn to 1 yr Over 1 yr to 3 yrs Over 3 yrs to 5 yrs Total maturity basis FORM 80:Liquidity Schedule - Maturity Mismatch Inflows Highly Liquid / Marketable Assets Cash & Central Bank Balances Govt Securities (Sovereign) and Treasuries Highly liquid equities Highly liquid corporate debt and Commercial paper Total Inflow on a Cashflow Basis Non-marketable securities Inter-bank Intergroup / related Corporate Govt / public sector Repos / reverse repos Forward foreign exchange Forward sales and purchases Swaps & Forward Rate Agreements

Commodities
Trade related letters of credit
Fees
Other funding sources
Total Inflows
Total Inflows on Cashflow Basis
Total Outflows on a Cashflow Basis
Non-marketable securities
Inter-bank
Intergroup / related
Corporate
Govt / public sector
Repos / reverse repos
Forward foreign exchange
Forward sales and purchases
Swaps & FRAs
Commodities
Trade related letters of credit
Dividends
Other outflows
Other Off-Balance Sheet
Total Outflows
__/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date)

Instructions on Annex 2.10. to the Manual are for reporting template of the Liquidity Schedule and Maturity Mismatch report. Liquidity Schedule and Maturity Mismatch of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. AIFC Participants doing business in the AIFC as Branch of a Bank may report on a solo level or consolidated level if such direction is provided by the AFSA.

Annex. 2.11.
Liquidity Schedule – Maturity Mismatch Calculation of _______________ (Bank name, Subsidiary ________________) on the date _______________ (Reporting period, date) FORM 81:Liquidity Schedule - Maturity Mismatch S - 8 Days S - 1 Month Calculation of Liquidity Mismatches Type of Business 1 Total discounted marketable assets 2 Total standard inflows 3 Total standard outflows 4 Total relevant deposits 5 Mismatch as a % of total deposits __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.11. to the Manual are for reporting template of the Liquidity Schedule – Maturity Mismatch Report. Liquidity Schedule – Maturity Mismatch of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. AIFC Participants doing business in the AIFC as Branch of a Bank may report on a solo level or consolidated level if such direction is provided by the AFSA. Line 5. Mismatch as a % of total deposits – is counted by formula:
Line 5. = (Line 1. + Line 2. – line 3.)
Line 4.

Annex. 2.12.
Liquidity Coverage Ratio Report of

(Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) Total Amount US$(000) Factor/ Max Weighted Amounts US$(000) Form 90 - Liquidity Coverage Ratio Line No Stock of High-Quality Liquid Assets A. Level 1 Assets 1 Coins and bank notes 100,00 2 Qualifying central bank reserves 100,00 3 Qualifying marketable securities (sovereigns, CB, PSEs, MDBs) 100,00 4 Domestic sovereign or CB debt (non-0% risk-weighted) 100,00 5 Total stock of Level 1 Assets 6 Adjustments to stock of Level 1 Assets (+/-) 7 Adjusted amount of Level 1 Assets 8 B. Level 2 Assets (Maximum 40% of HQLA):
9 B1. Level 2A Assets
10 Sovereign, CB, MDBs, PSEs (20% risk weighting) 85,00 11 Qualifying corporate debt securities rated AA- or higher 85,00 12 Qualifying covered bonds rated AA- or higher 85,00 13 Total stock of Level 2A Assets 14 Adjustments to stock of Level 2A Assets (+/-) 15 Adjusted amount of Level 2A Assets 16 B2. Level 2B Assets (Maximum 15% of HQLA) 17 Qualifying RMBS 75,00 18 Corporate debt securities rated A+ to BBB- 50,00 19 Qualifying common equity shares 50,00 20 Total stock of Level 2B Assets 21 Adjustments to stock of Level 2B Assets (+/-) 22 Adjusted amount of Level 2B Assets 23 Less: Adjustment to stock of HQLA due to cap on Level 2B Assets 24 Less: Adjustment to stock of HQLA due to cap on Level 2 Assets 25 Total Value of stock of Highly-Quality Liquid Assets:
Cash Outflows
26 A. Retail Deposits:
27 Demand deposit and qualifying term deposits with residual maturity or notice period within 30 days 28 Stable Deposits 5,00 29 Retail - Less stable deposits 10,00 30 Retail - Term deposits (residual maturity > 30 days, no withdraw) 0,00 31 B. Unsecured Wholesale Funding:
Funding from:
32 Small business customers - Stable deposits 5,00

33 Small business customers - Less stable deposits 10,00 34 Small bus. cust. - Term dep. (residual maturity > 30 days, no withdraw) 0,00 35 Operational deposits 25,00 36 Operational deposits covered by a deposit protection scheme 5,00 37 Cooperative banks in an institutional network 25,00 38 Non-financial corporates, sovereigns, CB, MDBs & PSEs 40,00 39 Non-financial corp., sov., CB, MDBs & PSEs with deposit protection 20,00 40 Other legal entity customers 100,00 41 C. Secured Funding:
42 SFTs backed by Level 1 assets or with CBs 0,00 43 Secured funding transactions backed by Level 2A assets 15,00 44 SFTs backed by non-Level 1 or non-Level 2A assets 25,00 45 Backed by RMBS eligible for inclusion in Level 2B 25,00 46 Backed by other Level 2B assets 50,00 47 All other secured funding transactions 100,00 48 D. Additional Requirements:
49 Derivatives cash outflows 100,00
50 Liquidity needs: financing transactions, derivatives & other contracts 100,00 51 Valuation changes on non-Level 1 posted collat.securing derivatives 20,00 52 Excess collateral - derivative transactions that could be called 100,00 53 Liquidity needs - collateral due on derivatives transactions 100,00 54 Increased liquidity - derivative transactions 100,00 55 Market valuation changes on derivatives transactions 100,00 56 ABCP, SIVs, Conduits, etc:
57 Loss of funding on ABS, covered bonds & other struct. Finan. instruments 100,00 58 Loss of funding on ABCP, SIVs, SPVs, etc 100,00 59 Undrawn committed credit and liquidity facilities:
60 Credit and Liquidity Facilities: Retail and SME clients 5,00 61 Credit Facil.: Non-financial corporates, sovereigns, CBs, PSEs, MDBs 10,00 62 Liquidity Facil.: Non-financial corporates, sovereigns, CBs, PSEs, MDBs 30,00 63 Credit & Liquidity Facil.: Banks subject to prudential supervision 40,00 64 Credit Facilitites: Other financial institutions 40,00 65 Liquidity Facilitites: Other financial institutions 100,00 66 Credit and Liquidity Facilities: Other legal entity customers 100,00 67 Other contractual obligations to financial institutions 100,00 68 Other contractual obligations - retail & non-financial corp. 100,00 69 Other contingent funding obligations 70 Non-contr. obligations - 3 liquidity draws JV or minotiry investments 100,00 71 Trade finance-related obligations (including L/C & guarantees) 5,00 72 Unconditionally revocable "uncommitted" credit & liquidity facilities 0,00 73 Guarantees & L/C unrelated to trade finance obligations 10,00 74 Non-contractual obligations 75 Debt-buy back requests (incl related conduits) 100,00 76 Structured products 100,00 77 Managed funds 100,00 78 Other non-contractual obligations 100,00 79 Outstanding debt securities with remaining maturity > 30 days 100,00 80 Non contractual obligations - short positions covered by collateral 50,00 81 Other contractual cash outflows 100,00

82 Total Cash Outflows
84 Cash Inflows
85 Secured lending (incl. reverse repos and securities borrowing), with the following as collateral:
86 Level 1 assets 0,00
87 Level 2A Assets 15,00
88 Level 2B Assets - eligible RMBS 25,00
89 Level 2B Assets - Other assets 50,00
90 Margin lending backed by all other collateral 50,00 91 All other assets 100,00 92 Credit or liquidity facilities provided to the reporting Bank 0,00 93 Operational deposits held at other financial institutions 0,00 94 Other inflows by counterparty 95 Amounts receivable from retail counterparties 50,00 96 Amounts receivable from non-financial wholesale counterparties 50,00 97 Amounts receivable from financial institutions 100,00 98 Net derivative receivables 100,00 99 Other contractual cash inflows 100,00 100 Total Cash Inflows 101 Total Net Cash Outflows 103 Liquidity Coverage Ratio (LCR) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.12. to the Manual are for reporting template of the Liquidity coverage ratio report. Report on Liquid coverage ratio of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. AIFC Participants doing business in the AIFC as Branch of a Bank may report on a solo level or consolidated level if such direction is provided by the AFSA. Line 103. Liquidity Coverage Ratio – is ratio of line 25. Weighted Total Value of stock of HighlyQuality Liquid Assets and line 101. Weighted Total Net Cash Outflows. Line 25. Weighted Total Value of stock of Highly-Quality Liquid Assets – is difference from line
22. Weighted Adjusted amount of Level 2B Assets of line 23. Weighted Adjustment to stock of
HQLA due to cap on Level 2B Assets and line 24. Weighted Adjustment to stock of HQLA due to cap on Level 2 Assets. Line 22. Weighted Adjusted amount of Level 2B Assets – is the total of line 20. Weighted Total stock of Level 2B Assets and line 21. Weighted Adjustments to stock of Level 2B Assets (+/-).

Line 20. Weighted Total stock of Level 2B Assets – is the total of line 17. Weighted Qualifying RMBS, line 18. Corporate debt securities rated A+ to BBB- and line 19. Weighted Qualifying common equity shares. Line 15. Weighted Adjusted amount of Level 2A Assets – is the total of line 13. Weighted Total stock of Level 2A Assets and line 14. Weighted Adjustments to stock of Level 2A Assets (+/-). Line 13. Weighted Total stock of Level 2A Assets – is the total of line 10. Weighted Sovereign, CB, MDBs, PSEs (20% risk weighting), line 11. Weighted Qualifying corporate debt securities rated AA- or higher and line 12. Weighted Qualifying covered bonds rated AA- or higher. Line 7. Weighted Adjusted amount of Level 1 Assets – is the total of line 5. Weighted Total stock of Level 1 Assets and line 6. Weighted Adjustments to stock of Level 1 Assets (+/-). Line 5. Weighted Total stock of Level 1 Assets – is the total of line 1. Weighted Coins and bank notes, line 2. Weighted Qualifying central bank reserves, line 3. Weighted Qualifying marketable securities (sovereigns, CB, PSEs, MDBs) and line 4. Weighted Domestic sovereign or CB debt (non0% risk-weighted). Line 101. Weighted Total Net Cash Outflows – is the difference of line 82. Weighted Total Cash Outflow and line 100. Weighted Total Cash Inflows. Line 100. Weighted Total Cash Inflows – include line 86. Weighted Level 1 assets, line 87. Weighted Level 2A Assets, line 88. Weighted Level 2B Assets - eligible RMBS, line 89. Weighted Level 2B Assets - Other assets, line 90. Weighted Margin lending backed by all other collateral, line 91. Weighted All other assets, line 92. Weighted Credit or liquidity facilities provided to the reporting Bank, line 93. Weighted Operational deposits held at other financial institutions, line
94. Weighted Other inflows by counterparty, line 95. Weighted Amounts receivable from retail
counterparties, line 96. Weighted Amounts receivable from non-financial wholesale counterparties, line 97. Weighted Amounts receivable from financial institutions, line 98. Weighted Net derivative receivables and line 99. Weighted Other contractual cash inflows. Line 82. Weighted Total Cash Outflow – is the total of line 26. Weighted Retail Deposits, line 31. Weighted Unsecured Wholesale Funding, line 41. Weighted Secured Funding, line 48. Weighted Additional Requirements, line 69. Weighted Other contingent funding obligations and line 74. Weighted Non- contractual obligations.

Annex. 2.13.
Categories of Credit Risk Exposure
Details of Stressed/ Problem Credits of
_______________ (Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Form 100 Past due for less than 30 days Past due for 30 - 60 days Past due for 60 - 90 days Past due for 90 - 120 days Past due for 120 - 180 days Past due for over 365 days Line No Amount of exposure No of exposures Provisions applied Amount of exposure No of exposures Provisions applied Amount of exposure No of exposures Provisions applied Amount of exposure No of exposures Provisions applied Amount of exposure No of exposures Provisions applied Amount of exposure No of exposures Provisions applied Details of Stressed/Problem Credits CATEGORY OF CREDIT RISK EXPOSURE 1 Soveriegns, Central governments or central banks 2 Regional governments or local authorities 3 Public sector entities 4 Multilateral developments banks 5 Banks 6 Corporates 7 Small and Medium Size Entities (SME) 8 Retail 9 Residential mortgage 10 Commercial real estate & Commercial mortgages 11 Hedge Funds 12 Other CIFs or Investment vehicles 13 Family Offices 14 High Networth Individuals 15 Others TOTAL __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date)

Instructions on Annex 1.13. to the Manual are for reporting template of Details of stressed/ problem credits. Report on Details of stressed/ problem credits of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. Details of stressed/ problems credits (amount of exposures, number of exposures and provisions applied) should be provided by credit risk exposures categories and overdue periods.

Annex. 2.14.
Movement in provisions for impairment - Part I of _______________ (Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Line No Form 101 Specific Provision General Provision Total Provision Movement in provisions for impairment 1 Opening Balance 2 Charge from profit and loss 3 (-) Write-Offs during the period 4 (-) Recoveries during the period 5 Other changes 6 Closing balance __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.14. to the Manual are for reporting template of Movement in provisions for impairment. Report on Movement in provisions for impairment of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. Line 6. Closing Balance – is to be calculated as sum of line 1. Opening balance, line 2. Charge from profit and loss, line 5. Other changes by extracting line 3. (-) Write-Offs during the period and line 4. (-) Recoveries during the period.

Annex. 2.15.
Movement in provisions for impairment – Part II of _______________ (Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Form 102 Opening Balance Movements Closing Balance Line No Movement in provisions for impairment - Part II 1 Performing 2 Special Mention 3 Substandard 4 Doubtful 5 Loss __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.15. to the Manual are for reporting template of Movement in provisions for impairment – part II. Report on Movement in provisions for impairment part II of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. Movements in provisions for impairment according to the template given above, must be filled by categories of assets on opening balance, closing balance and movements during within the reporting template.

Annex. 2.16.
Restructured Credits of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Exposure Type Prior to Restructuring Post Restructuring Line No Counterparty Category of Exposure Product Type Geography Distribution Amount Tenure YTM Amount Tenure YTM FORM 103: Restructured Credits 1 Item 1 2 Item 2 3 Item 3 4 Item 4 5 Item 5 6 Item 6 7 Item 7 8 Item 8 9 Item 9 10 Item 10 11 Item 11 12 Total __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.16. to the Manual are for reporting template of Restructured credits in portfolio of the Bank. Report on Restructured Credits of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. The Bank should provide an information on restructured credits by exposure type, tenure, yield to maturity and number of restructures of credit prior and post restructuring.

Annex. 2.17.
Funding Mix of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Deposits - Outstanding amount at the end of Period Deposits - Net flow during the Period Other - Outstanding Amount at the end of Period Other - Net Flow during the period Line No FORM 110: Funding Mix By Type of Funding Provider 1 Individual depositors - Retail & Professional 2 Family Offices 3 Corporates 4 Small and Medium Enterprises 5 Investment Entities including Funds 6 Sovereign, sub-Sovereign and PSEs 7 Non-Bank Financial Institutions & Investment Cos 8 Related Parties & Group entities 9 Others 10 Total __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.17. to the Manual are for reporting template of Funding mix of the Bank. Report on Funding Mix of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. The Bank should provide an information on funding mix by type of funding providers by deposits and other types- outstanding amount at the end of period and net flow during the period. Line 10. Total – is the total of lines 1-9 types of funding providers (Individual depositors – retail and Professional, Family officers, Corporates, Small and medium enterprises, Investment entities including funds, Sovereign, sub-sovereign and PSEs, Non-bank financial institutions and Investment Companies, Related parties and group entities and Other type of funding providers) deposits and other funding types- outstanding amount at the end of period and net flow during the period .

Annex. 2.18.
Funding Concentration – Counterparties of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Form 101 Counterparty Name 0 <= 1 month >1 <= 3 months >3 <= 6 months >6 <= 12 months >1 year Total Funding Concentration - Counterparty Line No Counterparty (>1% of Total Liabilities) … __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.18. to the Manual are for reporting template of Funding concentration on counterparties of the Bank. Report on Funding concentration – counterparties of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. The Bank should provide the AFSA with an information on funding concentration by counterparties exceeding 1% of the bank’s total liabilities.
Annex. 2.19.
Funding Concentration – Product of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Form 102 Product Name 0 <= 1 month >1 <= 3 months >3 <= 6 months >6 <= 12 months >1 year Total Funding Concentration - Product Line No Product (>1% of Total Liabilities) … __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.19. to the Manual are for reporting template of Funding concentration by products of the Bank. Report on Funding concentration – Product of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. The Bank should provide the AFSA with an information on funding concentration by products exceeding 1% of the Bank’s total liabilities.

Annex. 2.20.
Funding Concentration – Currency of

(Bank name, Subsidiary of/ Branch of ________________) on the date _______________ (Reporting period, date) Form 103 Currency Name 0 <= 1 month >1 <= 3 months >3 <= 6 months >6 <= 12 months >1 year Total Funding Concentration - Currency Line No Currency (>5% of Total Liabilities) … __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.20. to the Manual are for reporting template of Funding concentration by currency type of the Bank. Report on Funding concentration – Currency of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. The Bank should provide the AFSA with an information on funding concentration by currency types exceeding 5% of the Bank’s total liabilities.

Annex. 2.21.
Leverage Ratio of

(Bank name, Subsidiary of ________________) on the date _______________ (Reporting period, date) Reporting Quarter Month 1 Month 2 Month 3 Line No Form 120 - Leverage Ratio ON-BALANCE SHEET EXPOSURES 1 On-balance sheet items (exclude derivatives and SFTs, include collateral) 2 Assets deducted in determining Basel III Tier 1 capital) 3 Total on-balance sheet exposures 5 DERIVATIVE EXPOSURES 6 Replacement cost associated with all Derivative transactions 7 Add-on amount for PFE associated with all derivative transactions Gross up for derivatives collateral provided where deducted from the balance sheet assets pursuant to the accounting framework Deductions of receivables assets from cash variation margin provided in derivatives transactions 10 Exempted CCP leg of client-cleared trade exposures 11 Adjusted effective notional amount of written credit derivatives 12 Adjusted effective notional offsets and add-on deductions for written credit derivatives 13 Total derivative exposures 15 SECURITIES FINANCING TRANSACTION EXPOSURES 16 SFT counterparty exposure (with no recognition of accounting netting) after adjusting for sale accounting transactions 17 Netted amounts of cash payables and cash receivables of gross SFT assets 18 CCR exposure for SFT transactions 19 Agent transaction exposures 20 Total securities financing transaction exposures 22 OTHER OFF BALANCE SHEET EXPOSURES 23 Off-balance sheet exposures at gross notional amount 24 (adjustments for conversion to credit equivalent amounts) 25 Other off-balance sheet exposures - Total 27 CAPITAL AND TOTAL EXPOSURES 28 Tier 1 capital (end of reporting period value) 29 Total Exposures (end of reporting period value) 30 LEVERAGE RATIO 31 End of period leverage ratio (end of reporting period value) 32 Basel III leverage ratio (avg of the monthly leverage ratios over the quarter) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date)

Instructions on Annex 2.21. to the Manual are for reporting template of Leverage ratio of the Bank. Leverage Ratio Report of the bank should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. Line 3. Total on- balance sheet exposures – is the sum of line 1. On- balance sheet items (exclude derivatives and SFTs, include collateral) and line 2. Assets deducted in determining Basel III Tier 1 capital. Line 13. Total derivative exposures – is the total of line 6. Replacement cost associated with all Derivative transactions, line 7. Add-on amount for PFE associated with all derivative transactions, line 8. Gross up for derivatives collateral provided where deducted from the balance sheet assets pursuant to the accounting framework, line 9. Deductions of receivables assets from cash variation margin provided in derivatives transactions, line 10. Exempted CCP leg of client-cleared trade exposures, line 11. Adjusted effective notional amount of written credit derivatives and line 12. Adjusted effective notional offsets and add-on deductions for written credit derivatives. Line 20. Total securities financing transaction exposures – line 16. SFT counterparty exposure (with no recognition of accounting netting) after adjusting for sale accounting transactions, line
17. Netted amounts of cash payables and cash receivables of gross SFT assets, line 18. CCR
exposure for SFT transactions and line 19. Agent transaction exposures. Line 25. Other off-balance sheet exposures - Total – is the total of line 23. Off-balance sheet exposures at gross notional amount and line 24. (adjustments for conversion to credit equivalent amounts). Line 29. Total Exposures (end of reporting period value) – is the total of line 3. Total on-balance sheet exposures, line 13. Total derivative exposures, line 20. Total securities financing transaction exposures and line 25. Other off-balance sheet exposures – Total. Line 31. End of period leverage ratio (end of reporting period value) – is ratio of line 28. Tier 1 capital (end of reporting period value) and line 29. Total Exposures (end of reporting period value). Line 32. Basel III leverage ratio (avg of the monthly leverage ratios over the quarter) – is average of the end of reporting period and 2 prior periods leverage ratios.

Annex. 2.22.
Information on Controllers of

(Bank name) on the date _______________ (Reporting period, date) Controller Share, in % Share, in thousands of USD Information on Controllers Individual/ Business Country of residency 1 2 3 4 5 Total 100% __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.22. to the Manual are for reporting template for Information on Controllers of a Bank. This Template is not applicable for the AIFC Participants doing business in the AIFC as Branch of a Bank, Islamic Banks and Islamic Financing Companies. The purpose of this Template is to provide the AFSA with information on Auhtorised Firm’s controllers structure, share in percentage and thousands of USD, residency and is shareholder business entity or individual.

Annex. 2.23.
Net Stable Funding Ratio

(Bank name) on the date _______________ (Reporting period, date) Line No Item Exposure Factor Exposure after Factor 1 Available Stable Funding (ASF), Total 2 Category 1 Liabilities (Total) 100%
2.1. Total amount of the Bank’s regulatory capital (as set
out BBR Chapter 3), excluding any Tier 2 instrument with residual maturity of less than 1 year, before the application of capital deductions 100%
2.2. Any other capital instrument that has an effective
residual maturity of 1 year or more (except any instrument with an explicit or embedded option that, if exercised, would reduce the expected maturity to less than 1 year) 100%
2.3. The total amount of secured and unsecured
borrowings and liabilities (including term deposits) with effective residual maturities of 1 year or more For (2.3) above, cash flows falling within the 1-year horizon but arising from liabilities with final maturity of more than 1 year do not qualify for the 100% ASF factor. 100% 3 Category 2 Liabilities (Total) 95%
3.1. Stable deposits (as defined in Section H of this
Chapter 9 of BPG), with residual maturities of less
than 1 year provided by retail and smallbusiness customers 95% 4 Category 3 Liabilities (Total) 90%
4.1. Less stable deposits (as defined in Section D of this
Chapter 9 of BPG) with residual maturities of less
than 1 year provided by retail and small-business customers 90% 5 Category 4 Liabilities (Total) 50%
5.1. Funding (secured and unsecured) with residual
maturity of less than 1 year, from corporate customers that are not financial institutions 50%
5.2. Operational deposits (as defined in Section D of this
Chapter 9 of BPG)
50%
5.3. Funding with residual maturity of less than 1 year
from sovereigns, public sector entities, MDBs and national development banks 50%
5.4. Other funding (secured or unsecured) not falling
within the previous paragraphs (a) to (c), with residual maturity of between 6 months and 1 year, 50%

including funding from central banks and financial institutions 6 Category 5 Liabilities (Total) 0%
6.1. Capital not included in Category 1 for this
calculation
0%
6.2. Liabilities not included in Category 1 to 4 for this
calculation
0%
6.3. Other liabilities without a stated maturity, except
that listed 6.3.1., 6.3.2.
0%
6.3.1. A deferred tax liability must be categorised
according to the nearest possible date on which it could be realised 0%
6.3.2. Minority interest must be treated according to the
term of the instrument, usually in perpetuity
0%
6.4. NSFR derivative liabilities net of NSFR derivative
assets, if NSFR derivative liabilities are greater than NSFR derivative assets. (For how to calculate NSFR derivative liabilities, please refer paragraphs 157 to 159 of this Chapter of the BPG. For how to calculate NSFR derivative assets, please refer paragraphs 167 to 169 of this
Chapter of the BPG.)
0%
6.5. Trade-date payables arising from purchases of
financial instruments, foreign currencies and commodities that:
0%
6.5.1. are expected to settle within the standard
settlement cycle or period that is customary for the relevant exchange or type of transaction 0%
6.5.2. have failed to settle, but are still expected to do so 0%
7. Other liabilities without a stated maturity
7.1. Could include short positions, positions with open
maturity and deferred tax liabilities. A liability referred to in paragraph 26 (c) above would receive either a 100% ASF factor if its effective maturity were 1 year or more 100%
7.2. Could include short positions, positions with open
maturity and deferred tax liabilities. A liability referred to in paragraph 26 (c) above would receive either a 50% ASF factor if its effective maturity were between 6 months and 1 year 50% 8 Required Stable Funding (RSF), Total 9 Category 1 Assets (Total) 0%
9.1. Currency notes and coins immediately available to
meet obligations
0%
9.2. Central bank reserves (including required reserves
and excess reserves)
0%
9.3. Claims on central banks with residual maturities of
less than 6 months
0%
9.4. Trade-date receivables arising from sales of
financial instruments, foreign currencies and commodities that 0%

9.4.1. Expected to settle within the standard settlement
cycle or period that is customary for the relevant exchange or type of transaction 0%
9.4.2. Failed to settle, but are still expected to do so 0%
10 Category 2 Assets (Total) 5%
10.1. Unencumbered level 1 HQLA (except assets that
receive a 0% RSF factor
5%
11 Category 3 Assets (Total) 10%
11.1. Unencumbered loans to financial institutions, with
residual maturities of less than 6 months, that are secured against level 1 HQLA that the Bank can freely re- hypothecate during the loans’ life 10% 12 Category 4 Assets (Total) 15%
12.1. Unencumbered level 2A HQLA and unencumbered
loans to financial institutions, with residual maturities of less than 6 months, that do not fall within Category 3 assets as defined in paragraph 15%
13. Category 5 Assets (Total) 50%
13.1. Unencumbered level 2B HQLA 50%
13.2. HQLA that are encumbered for between 6 months
and 1 year
50%
13.3. Loans, with residual maturity of between 6 months
and 1 year, to financial institutions and central banks 50%
13.4. Operational deposits (as defined in paragraphs 88
to 100 of the Chapter 9 of the BPG) at other financial institutions 50%
13.5. All other non-HQLA with residual maturity of less
than 1 year, including loans to non-financial corporate clients, loans to retail customers and small business customers, and loans to sovereigns and public sector entities 50% 14 Category 6 Assets (Total) 65%
14.1. Unencumbered residential mortgages, with residual
maturity of 1 year or more, that qualify for a risk weight of 35% or lower (according to Rules in
Chapter 5 of BBR)
65%
14.2. Other unencumbered loans (except loans to
financial institutions), with residual maturity of 1 year or more, that qualify for a risk weight of 35% or lower (according to Rules in Chapter 5 of BBR) 65% 15 Category 7 Assets (Total) 85%
15.1. Cash, securities or other assets lodged as initial
margin for derivative contracts, and cash or other assets provided to contribute to the default fund of a central counterparty 85%
15.2. Unencumbered performing loans (except loans to
financial institutions), with residual maturity of 1 year or more, that do not qualify for a risk weight of 35% or lower, under Rules in Chapter 5 of BBR 85%

15.3. Unencumbered securities with residual maturity of
1 year or more
85%
15.4. Exchange-traded equities that are not in default
and do not qualify as HQLA
85%
15.5. Physical traded commodities, including gold 85%
16 Category 8 Assets (Total) 100%
16.1. Assets that are encumbered for 1 year or more 100%
16.2. NSFR derivative assets, net of NSFR derivative
liabilities, if NSFR derivative assets are greater than NSFR derivative liabilities 100%
16.3. All other assets not falling within categories 1 to 7
(including non- performing loans, loans to financial institutions with residual maturity of 1 year or more, non-exchange-traded equities, fixed assets, items deducted from regulatory capital, retained interest, insurance assets, subsidiary interests and defaulted securities) 100%
16.4. 20% of derivative liabilities as calculated in
accordance with this section E of BPG
100%
NSFR, (ASF/RSF)*100, in %
__/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) __/ _________________ dd/mm/yyyy (Name, Surname/ Position) (Signature) (Date) Instructions on Annex 2.23. to the Manual are for reporting template on Calculation of Net Stable Funding Ratio of a Bank. AIFC Participants authorised to carry on the Banking Business in the AIFC as a Branch of a Bank and Financial Groups outlined in section 152. BPG in reporting purposes may use a consolidated level of reporting and may use its own template that discloses Available Stable Funding, Required Stable Funding and Net Stable Funding Ratio. Detailed instructions on calculation of the Net Stable Funding Ratio are provided in BBR and BPG. Net stable Funding Ration is calculated as ratio of Available Stable Funding to Required Stable Funding represented in per centage. NSFR = (ASF/RSF)*100= (Line 1/Line 8)*100 = (Categories of Liabilities outlined in Template/ Categories of Assets outlined in Template)*100.

Annex 3.1.
Information on Other Assets Management Services _______________ (Bank name) on the date _______________ (Reporting period, date) FORM FC110: Other Asset Management Services LINE NO. ITEM Providing Custody Arranging Custody Number of Customers Net Asset Movement Total Amount of Assets Number of Customers Net Asset Movement Total Amount of Assets Custody FC110_70061 Funds registered in the AIFC FC110_70062 Funds registered outside the AIFC FC110_70063 Individuals including Personal Investment Vehicles FC110_70064 Family Offices FC110_70065 Institutional FC110_70066 Others Total Clients Assets Held with Custodians Custodian Name / Number of Customers Net Asset Movement Total Amount of Assets Whether Group Entity Country of Custodian Third Party Agent Value Should Be 1 = Yes or 0 = No Custodian 1

Custodian 2
Custodian 3
Custodian 4
Custodian 5
Custodian 6
Custodian 7
Custodian 8
Custodian 9
Custodian 10
Total
Providing Fund Administration Number of
Customers
Net Asset
Movement
Total Amount of Assets
FC110_70061 Funds registered in the AIFC
FC110_70062 Funds registered outside the AIFC
FC110_70063 Individuals including Personal
Investment Vehicles
FC110_70064 Family Offices
FC110_70065 Institutional
FC110_70066 Others
Total
Acting as the Trustee of a Fund Number of
Customers
Net Asset
Movement
Total Amount of Assets
FC110_70061 Funds registered in the AIFC
FC110_70062 Funds registered outside the AIFC
Total

Instructions on the Annex 3.1 to the Manual to collect data on Other Assets Management Services. Purpose This Form is split into two parts and designed to capture data about the Authorised Firms licensed to carry on Providing Custody, Arranging Custody, Providing Fund Administration and Acting as the Trustee of a Fund. The Other Asset Management Services section of this Form covers other asset management services which includes those Authorised Firms carrying on the Regulated Activities of Providing Custody, Arranging Custody, Providing Fund Administration and Acting as the Trustee of a Fund. Authorised Firms need to complete only the sections of the Form that are applicable to them. Applicability The Form covers AIFC Authorised Firms carrying out Banking Business licensed to carry on the Regulated Activities of Providing Custody, Arranging Custody, Providing Fund Administration, and Acting as the Trustee of a Fund. Content This FC110 Form is intended to capture information about total assets under management by the Authorised Firms, being assets contracted with clients for management. In order to avoid double counting, please exclude those clients that are AFSA Authorised Firms which have sub-contracted or outsourced the asset management services to your Authorised Firm. The Form is divided between amount of assets directly managed by the Authorised Firm in the AIFC, and amount of assets sub-contracted or delegated to other offices / third parties for management. The amount of assets sub-contracted or outsourced to other offices / third parties for management is further distinguished between assets managed by parties in the AIFC or outside the AIFC. Instructional Guidelines Custody This is to be populated by Authorised Firms carrying on the Regulated Activities of Providing or Arranging Custody. Column Instructional Guideline Number of Customers The cumulative number of customers. Net Asset Movement The net monetary value movement (+ or -) of assets for the reporting period. Total Amount of Assets The cumulative monetary value of assets. Clients Assets Held with Custodians This is to be populated by Authorised Firms carrying on the Regulated Activity of Providing Custody. Column Instructional Guideline

Custodian / Third Party
Agent Name
In case there are multiple custodians and sub -custodians, please provide the name of the first level custodian or sub custodian only. Number of Customers The cumulative number of customers Net Asset Movement The net monetary value movement (+ or -) of assets for the reporting period. Total Amount of Assets The cumulative monetary value of assets Whether Group entity value should be 1 = Yes or 0 = No Indicate whether the Custodian belongs to the same group as the Authorised Firm. Providing Fund Administration Row Instructional Guideline Funds registered in the AIFC Funds domiciled in the AIFC Funds registered outside the AIFC Funds domiciled in any jurisdiction other than AIFC Individuals including Personal Investment Vehicles (excluding Funds) Individual clients (including joint accounts) may hold mandates directly under their own names or in the name of personal investment vehicles. In case a client has multiple mandates under an individual or personal investment vehicles, then for the purposes of this Form they should be treated as separate customers. Providing Fund Administration An Authorised Firm licensed to conduct the Regulated Activity of Providing Fund Administration may be providing services to investment vehicles that are not categorised as Funds. These investment vehicles, special purpose vehicles may be set up for individuals including personal investment vehicles, family offices, institutions or any other entities. In addition to providing information related to Funds, Authorised Firms are required to provide data related to other investment vehicles. Acting as a Trustee of a Fund List all Trusts where the Authorised Firm acts as a Trustee of the Fund.

Annex 3.2.
Dealing Overview and Personnel of

(Bank name) on the date _______________ (Reporting period, date) FORM FC120: Dealing Overview and Personnel FC120_10100 Total error trades recorded FC120_10200 Total matched principal error trades that resulted in a principal position FC120_10300 Total of agency error trades that resulted in a principal position FC120_10400 Total limit breaches recorded FC120_10500 Total limit extensions granted during the quarter FC120_10600 Total principal settlement fails FC120_10700 Total counterparty settlement fails FC120_10800 Total number of complaints lodged against the firm FC120_10900 Total number of products offered Instructions on the Annex 3.2 to the Manual to collect data for Dealing Overview and Personnel. Purpose This Form is designed to capture certain transaction and personnel-related data of the AIFC operations of all AIFC Authorised Firms carrying out Banking Business. This Form is not designed to capture lending activities such as purchase of commercial paper and certificates of deposit. Applicability This Form is applicable to the AIFC operations of all AIFC Authorised Firms carrying out Banking Business. Structure Form FC120 is presented as a single form. Instructional Guidelines Figures are to be entered in actual and not thousands. Line Item Instructional Guideline Total Error Trades recorded Report the total number of all transactions resulting from erroneous order entry and/or a system malfunction. This includes transactions where the execution occurred outside AIFC but the cause of the error was attributed to the AIFC entity. Total Matched Principal Error Trades that resulted in a principal position Report the total number of all transactions where a Matched Principal buy (sell) fails to be immediately offset with a matched principal sell (buy); and a long (short) position is reflected in the Firm’s principal book. This

includes transactions that are executed and booked outside AIFC, but that originated from the AIFC entity. Total of agency Error Trades that resulted in a principal position Report the total number of all transactions resulting from erroneous order entry and/or a system malfunction, where the Authorised Firm effects the transaction on behalf of its client and the error results in the booking of a principal position. This includes transactions where the execution occurred outside AIFC but the cause of the error was attributed to the AIFC entity, and the position is identified as a AIFC position. Total limit breaches recorded Report the total number of all transactions affected by the AIFC entity where a transaction limit (e.g. contract size, quantity, notional) was breached. This total should not include instances where a limit extension was granted prior to the breach. Total limit extensions granted during the quarter Report the total number of all transactions affected by the AIFC entity for which a transaction limit (e.g. contract size, quantity, notional) extension was granted. Total principal settlement fails Report the total number of all transactions where the Authorised Firm failed to deliver securities or pay owed funds by the settlement date. Total counterparty settlement fails Report the total number of all transactions where a counterparty failed to deliver securities or pay owed funds by the settlement date. Total number of complaints lodged against the Firm Report the total number of complaints related to trading and brokerage lodged against the Firm. Include those complaints lodged by the clients of the AFSA entity even if the final party to the complaint was a non-AIFC entity (i.e. parent or sister company within the group). Total number of products offered Report the total number of all financial products offered by the Authorised Firm. This includes all products offered in an arranging, executing, or introducing capacity. Products are to be differentiated on a granular level to the following equivalence (e.g. a derivative structure that hedges a position using one leg is different than a derivative structure that hedges a position using two legs).

Annex 3.3.
Dealing Overview and Personnel of

(Bank name) on the date _______________ (Reporting period, date) FORM FC130: Transactions - Principal Transactions - Exchange Traded (Booked in the AIFC) LINE NO. ITEM Shares/Physical Options Futures Swaps Contracts for Difference Others No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) FC130_21010 Equity * FC130_21020 Interest Rate FC130_21030 Commodity FC130_21040 Currency (FX) FC130_21050 Credit FC130_21060 Credit Default FC130_21070 Bonds FC130_21080 Sukuk FC130_21090 Debentures * FC130_21100 Sovereign Bonds FC130_21110 Other fixed income FC130_21120 Total Return FC130_21130 Other FC130_2100T Total FC130_22020 Equity Funds

FC130_22030 Fixed Income Funds
FC130_22040 Equity / Fixed Income Funds
FC130_22050 Property Funds
FC130_22060 Hedge Funds
FC130_22070 Private Equity Funds
FC130_22080 Money Market Funds
FC130_22090 Other Funds
FC130_2200T Total
TOTAL

Equity will include stocks, equity
indexes, and exchange traded funds
Commodities will include commodity indexes
Unsecured corp bonds

Instructions on the Annex 3.3 to the Manual to collect data Dealing and Arranging operations: Principal Transactions - Exchange traded (booked in the AIFC). Purpose This Form is designed to capture data on all Executing, Arranging, principal trading and Arranging credit facility by the Banking Business Firm, including Execution of client orders, Arranging the Execution of client orders with other market intermediaries, and Execution of orders for the Authorised Firm’s own (principal) account. This includes inter-desk transactions. This does not include money market, certificates of deposit or other similar deposit products. Applicability This Form is applicable to the AIFC operations of all AFSA Authorised Firms carrying out Banking Business. Content This Form is designed to capture information about the number of transactions; the value of transactions; and the number, type, and domicile of clients. This Form captures the composition of these data for Executing and Arranging activity and includes transactions booked within the AIFC and transactions booked outside the AIFC. Structure of the form FC130 – Dealing and Arranging comprises of 8 linked forms. Counterparty Category definitions:
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial corporations: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. Instructional Guidelines Form Annex Instructional Guideline Principal Transactions - Exchange traded (booked in the AIFC)
Annex 2.3 Seeks data on transactions Executed on
Exchange for an Authorised Firm’s own
(principal) account, where the transaction is booked to the AIFC entity’s balance sheet.

All reported figures must correspond to the current reporting period.
All value calculations should be in 000’s USD.
“Executing Exchange Traded Products” and “Executing OTC Products” exclude transactions reported
under “Principal Transactions - Exchange Traded” and “Principal Transactions - OTC”.
Value calculations:
a. Shares/physical = no. of shares x trade price per share b. Bonds/sovereign bonds/debentures = monetary value (trade price + accrued interest) x no of bonds/sovereign bonds/debentures traded
c. Sukuk = monetary value (trade price + accrued profit) x no of sukuk traded
d. Futures/Forwards = multiplier x traded price x no. of futures/forwards traded e. Interest Rate and FX Futures/Forwards = notional amount x no. of futures/forwards traded f. Swaps = notional amount bought and sold g. Contracts for Difference = multiplier x traded price x no. of contracts for difference traded. h. Option values are not collected.
Value calculations should not include the executing/arranging firm’s transaction commissions/fees.
For Matched Principal activity, the buy is equal to one transaction and the sell is equal to one transaction.
Therefore, each Matched Principal deal is equal to two transactions. Where the principal side of each transaction is booked outside AIFC, two Matched Principal transactions will be reported as “Executing Exchange Traded Products (client)” or “Executing OTC Products (client).” Where the principal leg of each transaction is booked within the AIFC, two Matched Principal transactions will be reported as noted and two principal trades will be reported as “Principal Transactions - Exchange Traded” or “Principal Transactions - OTC”
For Arranging activity, the buy and sell together are equal to one transaction. Therefore, each arranged
deal is equal to one transaction. The “No. of clients” for each deal is the sum of the clients on the buy side and the clients on the sell side.
“Principal Transactions - Exchange Traded” and “Principal Transactions - OTC” includes:
a. Transactions where a person residing within the AIFC entity made the decision to commit to the transaction, whereby the resulting position is booked in the AIFC or outside the AIFC; b. Transactions that are client facing and transactions that are not client facing;
c. Error Trades, attributable to the AIFC entity activities, that result in a principal position booked within
the AIFC or outside the AIFC.
Counterparty Category definitions
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies

and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in commercial
activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial institutions: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. f. Non-financial corporations: Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services. g. High-net-worth Individual: include all high net worth individuals and any of the personal investment vehicles, like trusts, investment companies, etc. used by such clients to manage their wealth. h. Institutional clients: include all wholesale investors who are not identified as a separate category in this section of the Form. This would include, but is not limited to, pension funds, private investment/holding companies, corporate entities, insurers and their insurance funds/cells.
i. Retail: Individuals or groups of individuals as consumers, and producers of goods and non-financial
services exclusively for their own final consumption.
10. Classification by Client Residence: the classification in this section is intended to be mutually exclusive.
For example, information on accounts of clients residing in the Central Asia should not include the accounts of clients residing in the Kazakhstan or in the AIFC.

Annex 3.4
Transaction- Principal Transaction- OTC (Booked in the AIFC) _______________ (Bank name) on the date _______________ (Reporting period, date) FORM FC130: Transactions - Principal Transactions - OTC (Booked in the AIFC) LINE NO. ITEM Shares/Physical Options Futures Swaps Contracts for Difference Others No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) FC130_21010 Equity * FC130_21020 Interest Rate FC130_21030 Commodity FC130_21040 Currency (FX) FC130_21050 Credit FC130_21060 Credit Default FC130_21070 Bonds FC130_21080 Sukuk FC130_21090 Debentures * FC130_21100 Sovereign Bonds FC130_21110 Other fixed income FC130_21120 Total Return FC130_21130 Other FC130_2100T Total FC130_22020 Equity Funds

Equity will include stocks, equity
indexes, and exchange traded funds
Commodities will include commodity indexes

Instructions on the Annex 3.4 to the Manual to collect data Dealing and Arranging operations: Principal Transactions - OTC (booked in the AIFC). Purpose This Form is designed to capture data on all Executing, Arranging, principal trading and credit lending activities arranged by the Authorised Firm, including Execution of client orders, Arranging the Execution of client orders with other market intermediaries, and Execution of orders for the Authorised Firm’s own (principal) account. This includes inter-desk transactions. This does not include money market, certificates of deposit, other similar deposit products. Applicability This Form is applicable to the AIFC operations of all Authorised Firm carrying out Banking Business. Content This Form is designed to capture information about the number of transactions; the value of transactions; and the number, type, and domicile of clients. This Form captures the composition of these data for Executing and Arranging activity and includes transactions booked within the AIFC and transactions booked outside the AIFC. Counterparty Category definitions:
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and noncommercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in commercial activity and are owned by Central or Regional
Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial corporations: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries.

Instructional Guidelines
Form Instructional Guideline
Principal Transactions - OTC
(booked in the AIFC)
Annex
2.10
Seeks data on transactions Executed over-thecounter for an Authorised Firm’s own (principal) account, where the transaction is booked to the AIFC entity’s balance sheet.

All reported figures must correspond to the current reporting period.
All value calculations should be in 000’s USD.
“Executing Exchange Traded Products” and “Executing OTC Products” excludes transactions reported under “Principal Transactions - Exchange
Traded” and “Principal Transactions - OTC”.
Value calculations:
a. Shares/physical = no. of shares x trade price per share b. Bonds/sovereign bonds/debentures = monetary value (trade price + accrued interest) x no of bonds/sovereign bonds/debentures traded
c. Sukuk = monetary value (trade price + accrued profit) x no of sukuk traded
d. Futures/Forwards = multiplier x traded price x no. of futures/forwards traded e. Interest Rate and FX Futures/Forwards = notional amount x no. of futures/forwards traded f. Swaps = notional amount bought and sold g. Contracts for Difference = multiplier x traded price x no. of contracts for difference traded h. Option values are not collected.
Value calculations should not include the executing/arranging firm’s transaction commissions/fees.
For Matched Principal activity, the buy is equal to one transaction and the sell is equal to one transaction. Therefore, each Matched Principal deal is
equal to two transactions. Where the principal side of each transaction is booked outside AIFC, two Matched Principal transactions will be reported

as “Executing Exchange Traded Products (client)” or “Executing OTC Products (client).” Where the principal leg of each transaction is booked within the AIFC, two Matched Principal transactions will be reported as noted and two principal trades will be reported as “Principal Transactions - Exchange Traded” or “Principal Transactions - OTC”.
7. For Arranging activity, the buy and sell together are equal to one transaction. Therefore, each arranged deal is equal to one transaction. The “No.
of clients” for each deal is the sum of the clients on the buy side and the clients on the sell side.
8. “Principal Transactions - Exchange Traded” and “Principal Transactions - OTC” includes:
a. Transactions where a person residing within the AIFC entity made the decision to commit to the transaction, whereby the resulting position is booked in the AIFC or outside the AIFC; b. Transactions that are client facing and transactions that are not client facing;
c. Error Trades, attributable to the AIFC entity activities, that result in a principal position booked within the AIFC or outside the AIFC.
9. Counterparty Category definitions
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and noncommercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in commercial activity and are owned by Central or
Regional Governments. d. Banking Institutions: Banks and multilateral development banks e. Other financial institutions: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. f. Non-financial corporations: Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services.

g. High-net-worth Individual: include all high net worth individuals and any of the personal investment vehicles, like trusts, investment companies, etc. used by such clients to manage their wealth. h. Institutional clients: include all wholesale investors who are not identified as a separate category in this section of the Form. This would include, but is not limited to, pension funds, private investment/holding companies, corporate entities, insurers and their insurance funds/cells.
i. Retail: Individuals or groups of individuals as consumers, and producers of goods and non-financial services exclusively for their own final
consumption.
10. Classification by Client Residence: the classification in this section is intended to be mutually exclusive. For example, information on
accounts of clients residing in the Central Asia should not include the accounts of clients residing in the Kazakhstan or in the

Annex 3.5
Transaction- Principal Transaction- Exchange Traded (Booked in the AIFC) _______________ (Bank name) on the date _______________ (Reporting period, date) FORM FC130: Transactions - Principal Transactions - Exchange Traded (Booked in the AIFC) LINE NO. ITEM Shares/Physical Options Futures Swaps Contracts for Difference Others No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) FC130_21010 Equity * FC130_21020 Interest Rate FC130_21030 Commodity FC130_21040 Currency (FX) FC130_21050 Credit FC130_21060 Credit Default FC130_21070 Bonds FC130_21080 Sukuk FC130_21090 Debentures * FC130_21100 Sovereign Bonds FC130_21110 Other fixed income FC130_21120 Total Return FC130_21130 Other

FC130_2100T Total
FC130_22020 Equity Funds
FC130_22030 Fixed Income Funds
FC130_22040 Equity / Fixed Income Funds
FC130_22050 Property Funds
FC130_22060 Hedge Funds
FC130_22070 Private Equity Funds
FC130_22080 Money Market Funds
FC130_22090 Other Funds
FC130_2200T Total
TOTAL

Equity will include stocks, equity
indexes, and exchange traded funds
Commodities will include commodity indexes

Instructions on the Annex 3.5 to the Manual to collect data Dealing and Arranging operations: Principal Transactions - Exchange traded (booked in the AIFC). Purpose This Form is designed to capture data on all Executing, Arranging, principal trading and credit lending activities arranged by the Authorised Firm, including Execution of client orders, Arranging the Execution of client orders with other market intermediaries, and Execution of orders for the Authorised Firm’s own (principal) account. This includes inter-desk transactions. This does not include money market, certificates of deposit, other similar deposit products. Applicability This Form is applicable to the AIFC operations of all AIFC Authorised Firms carrying out Banking Business. Content This Form is designed to capture information about the number of transactions; the value of transactions; and the number, type, and domicile of clients. This Form captures the composition of these data for Executing and Arranging activity and includes transactions booked within the AIFC and transactions booked outside the AIFC. Counterparty Category definitions:
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial corporations: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. Instructional Guidelines Form Instructional Guideline Principal Transactions - Exchange traded (booked outside the AIFC)
Annex
2.11
Seeks data on transactions Executed on
Exchange for an Authorised Firm’s own
(principal) account, where the transaction is booked to the balance sheet of a related entity that resides outside the AIFC.

All reported figures must correspond to the current reporting period.
All value calculations should be in 000’s USD.
“Executing Exchange Traded Products” and “Executing OTC Products” excludes transactions
reported under “Principal Transactions - Exchange Traded” and “Principal Transactions - OTC”.
Value calculations:
a. Shares/physical = no. of shares x trade price per share b. Bonds/sovereign bonds/debentures = monetary value (trade price + accrued interest) x no of bonds/sovereign bonds/debentures traded
c. Sukuk = monetary value (trade price + accrued profit) x no of sukuk traded
d. Futures/Forwards = multiplier x traded price x no. of futures/forwards traded e. Interest Rate and FX Futures/Forwards = notional amount x no. of futures/forwards traded f. Swaps = notional amount bought and sold g. Contracts for Difference = multiplier x traded price x no. of contracts for difference traded h. Option values are not collected.
Value calculations should not include the executing/arranging firm’s transaction commissions/fees.
For Matched Principal activity, the buy is equal to one transaction and the sell is equal to one
transaction. Therefore, each Matched Principal deal is equal to two transactions. Where the principal side of each transaction is booked outside AIFC, two Matched Principal transactions will be reported as “Executing Exchange Traded Products (client)” or “Executing OTC Products (client).” Where the principal leg of each transaction is booked within the AIFC, two Matched Principal transactions will be reported as noted and two principal trades will be reported as “Principal Transactions - Exchange Traded” or “Principal Transactions - OTC”.
For Arranging activity, the buy and sell together are equal to one transaction. Therefore, each
arranged deal is equal to one transaction. The “No. of clients” for each deal is the sum of the clients on the buy side and the clients on the sell side.
“Principal Transactions - Exchange Traded” and “Principal Transactions - OTC” includes:
a. Transactions where a person residing within the AIFC entity made the decision to commit to the transaction, whereby the resulting position is booked in the AIFC or outside the AIFC; b. Transactions that are client facing and transactions that are not client facing;
c. Error Trades, attributable to the AIFC entity activities, that result in a principal position booked
within the AIFC or outside the AIFC.
Counterparty Category definitions
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a

commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial institutions: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. f. Non-financial corporations: Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services. g. High-net-worth Individual: include all high net worth individuals and any of the personal investment vehicles, like trusts, investment companies, etc. used by such clients to manage their wealth. h. Institutional clients: include all wholesale investors who are not identified as a separate category in this section of the Form. This would include, but is not limited to, pension funds, private investment/holding companies, corporate entities, insurers and their insurance funds/cells.
i. Retail: Individuals or groups of individuals as consumers, and producers of goods and nonfinancial services exclusively for their own final consumption.
10. Classification by Client Residence: the classification in this section is intended to be mutually
exclusive. For example, information on accounts of clients residing in the Central Asia should not include the accounts of clients residing in the Kazakhstan or in the AIFC.

Annex 3.6
Transaction- Principal Transaction- OTC (Booked outside the AIFC) _______________ (Bank name) on the date _______________ (Reporting period, date) FORM FC130: Transactions - Principal Transactions - OTC (Booked outside the AIFC) LINE NO. ITEM Shares/Physical Options Futures Swaps Contracts for Difference Others No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) No. of clients No. of trans. Value (000's) FC130_21010 Equity * FC130_21020 Interest Rate FC130_21030 Commodity FC130_21040 Currency (FX) FC130_21050 Credit FC130_21060 Credit Default FC130_21070 Bonds FC130_21080 Sukuk FC130_21090 Debentures * FC130_21100 Sovereign Bonds FC130_21110 Other fixed income FC130_21120 Total Return FC130_21130 Other

Equity will include stocks, equity
indexes, and exchange traded funds
Commodities will include commodity indexes

Instructions on the Annex 3.6 to the Manual to collect data Dealing and Arranging operations: Principal Transactions - OTC (booked outside the AIFC). Purpose This Form is designed to capture data on all Executing, Arranging, principal trading and credit lending activities arranged by the AIFC Authorised Firms carrying out Banking Business, including Execution of client orders, Arranging the Execution of client orders with other market intermediaries, and Execution of orders for the AIFC Authorised Firms’ carrying out Banking Business own (principal) account. This includes inter-desk transactions. This does not include money market, certificates of deposit, other similar deposit products. Applicability This Form is applicable to the AIFC operations of all AIFC Authorised Firms carrying out Banking Business. Content This Form is designed to capture information about the number of transactions; the value of transactions; and the number, type, and domicile of clients. This Form captures the composition of these data for Executing and Arranging activity and includes transactions booked within the AIFC and transactions booked outside the AIFC. Counterparty Category definitions:
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial corporations: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. Instructional Guidelines Form Instructional Guideline Principal Transactions - OTC (booked outside the AIFC)
Annex
2.12
Seeks data on transactions Executed over-thecounter for an Authorised Firm’s own (principal) account, where the transaction is booked to the balance sheet of a related entity that resides outside the AIFC.

All reported figures must correspond to the current reporting period.
All value calculations should be in 000’s USD.
“Executing Exchange Traded Products” and “Executing OTC Products” excludes transactions
reported under “Principal Transactions - Exchange Traded” and “Principal Transactions - OTC”.
Value calculations:
a. Shares/physical = no. of shares x trade price per share b. Bonds/sovereign bonds/debentures = monetary value (trade price + accrued interest) x no of bonds/sovereign bonds/debentures traded
c. Sukuk = monetary value (trade price + accrued profit) x no of sukuk traded
d. Futures/Forwards = multiplier x traded price x no. of futures/forwards traded e. Interest Rate and FX Futures/Forwards = notional amount x no. of futures/forwards traded f. Swaps = notional amount bought and sold g. Contracts for Difference = multiplier x traded price x no. of contracts for difference traded h. Option values are not collected.
Value calculations should not include the executing/arranging firm’s transaction
commissions/fees.
For Matched Principal activity, the buy is equal to one transaction and the sell is equal to one
transaction. Therefore, each Matched Principal deal is equal to two transactions. Where the principal side of each transaction is booked outside AIFC, two Matched Principal transactions will be reported as “Executing Exchange Traded Products (client)” or “Executing OTC Products (client).” Where the principal leg of each transaction is booked within the AIFC, two Matched Principal transactions will be reported as noted and two principal trades will be reported as “Principal Transactions - Exchange Traded” or “Principal Transactions - OTC”.
For Arranging activity, the buy and sell together are equal to one transaction. Therefore, each
arranged deal is equal to one transaction. The “No. of clients” for each deal is the sum of the clients on the buy side and the clients on the sell side.
“Principal Transactions - Exchange Traded” and “Principal Transactions - OTC” includes:
a. Transactions where a person residing within the AIFC entity made the decision to commit to the transaction, whereby the resulting position is booked in the AIFC or outside the AIFC; b. Transactions that are client facing and transactions that are not client facing;
c. Error Trades, attributable to the AIFC entity activities, that result in a principal position
booked within the AIFC or outside the AIFC.
Counterparty Category definitions

a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial institutions: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. f. Non-financial corporations: Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services. g. High-net-worth Individual: include all high net worth individuals and any of the personal investment vehicles, like trusts, investment companies, etc. used by such clients to manage their wealth. h. Institutional clients: include all wholesale investors who are not identified as a separate category in this section of the Form. This would include, but is not limited to, pension funds, private investment/holding companies, corporate entities, insurers and their insurance funds/cells.
i. Retail: Individuals or groups of individuals as consumers, and producers of goods and nonfinancial services exclusively for their own final consumption.
10. Classification by Client Residence: the classification in this section is intended to be mutually
exclusive. For example, information on accounts of clients residing in the Central Asia should not include the accounts of clients residing in the Kazakhstan or in the AIFC.

Annex 3.7
Information on Arranging Credit Facilities

(Authorised Firm’s name) on the date _______________ (Reporting period, date) FORM FC140: Arranging Credit Facility China Russia Other EEC Countries EU UK USA India Central Asia (excluding EEC) Other Countries Total Value of credit deals arranged FC140_00T Total value of credit deals arranged FC140_010 Governments and Government Related Entities FC140_020 Banking and Other Financial Institutions FC140_030 Others Number of credit deals arranged FC140_10T Total number of credit deals arranged FC140_110 Governments and Government Related Entities FC140_120 Banking and Other Financial Institutions FC140_130 Others Instructions on the Annex 3.7 to the Manual to collect data Dealing and Arranging operations:
Arranging Credit Facility.
Applicability
This Form is applicable to the AIFC operations of all AIFC Authorised Firms carrying out Banking Business. Content This Form is designed to capture information about the number of transactions; the value of transactions; and the number, type, and domicile of clients. This Form captures the composition of these data for Executing and Arranging activity and includes transactions booked within the AIFC and transactions booked outside the AIFC. Structure of the form Counterparty Category definitions:

a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial corporations: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. Instructional Guidelines Form Instructional Guideline Arranging Credit Facility Annex 2.14 Value of credit deals arranged Seeks data on value of credit facilities arranged for the Authorised Firm’s clients from other entities (including the Authorised Firm group members) during the reporting period only (not cumulative). The Firm is required to report the notional amount of funded and unfunded credit facilities arranged by the type of client acquiring the facility and by the region the lender resides in (e.g. the Firm arranged for one of its clients, a corporate, a project finance facility from a credit institution in China for $10mln. The Firm would report the $10mln in the ‘Others’ row against the China column.) Amount is to be captured on a contractual basis and irrespective of utilisation. Number of credit deals arranged Following the value of the credit deals arranged reported above, provide the number of tickets these deals pertain to. Counterparty category definitions can be found below.

All reported figures must correspond to the current reporting period.
All value calculations should be in 000’s USD.
“Executing Exchange Traded Products” and “Executing OTC Products” excludes transactions
reported under “Principal Transactions - Exchange Traded” and “Principal Transactions - OTC”.
Value calculations:
a. Shares/physical = no. of shares x trade price per share b. Bonds/sovereign bonds/debentures = monetary value (trade price + accrued interest) x no of bonds/sovereign bonds/debentures traded
c. Sukuk = monetary value (trade price + accrued profit) x no of sukuk traded
d. Futures/Forwards = multiplier x traded price x no. of futures/forwards traded e. Interest Rate and FX Futures/Forwards = notional amount x no. of futures/forwards traded f. Swaps = notional amount bought and sold g. Contracts for Difference = multiplier x traded price x no. of contracts for difference traded. h. Option values are not collected.
Value calculations should not include the executing/arranging firm’s transaction
commissions/fees.
For Matched Principal activity, the buy is equal to one transaction and the sell is equal to one
transaction. Therefore, each Matched Principal deal is equal to two transactions. Where the principal side of each transaction is booked outside AIFC, two Matched Principal transactions will be reported as “Executing Exchange Traded Products (client)” or “Executing OTC Products (client).” Where the principal leg of each transaction is booked within the AIFC, two Matched Principal transactions will be reported as noted and two principal trades will be reported as “Principal Transactions - Exchange Traded” or “Principal Transactions - OTC”.
For Arranging activity, the buy and sell together are equal to one transaction. Therefore, each
arranged deal is equal to one transaction. The “No. of clients” for each deal is the sum of the clients on the buy side and the clients on the sell side.
“Principal Transactions - Exchange Traded” and “Principal Transactions - OTC” includes:
a. Transactions where a person residing within the AIFC entity made the decision to commit to the transaction, whereby the resulting position is booked in the AIFC or outside the AIFC; b. Transactions that are client facing and transactions that are not client facing;
c. Error Trades, attributable to the AIFC entity activities, that result in a principal position
booked within the AIFC or outside the AIFC.
Counterparty Category definitions
a. Central Governments and Central Banks: Central or federal governments, federal authorities and central banks. b. Regional Governments and Local Authorities: State or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “Government Related Entities”); social security funds; and international organisations, such as the International Monetary

Fund and the Bank for International Settlements. This category includes Public Sector Entities.
c. Government Related Entities: Corporations and quasi-corporations that are engaged in
commercial activity and are owned by Central or Regional Governments. d. Banking Institutions: Banks and multilateral development banks. e. Other financial institutions: All financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries. f. Non-financial corporations: Corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services. g. High-net-worth Individual: include all high net worth individuals and any of the personal investment vehicles, like trusts, investment companies, etc. used by such clients to manage their wealth. h. Institutional clients: include all wholesale investors who are not identified as a separate category in this section of the Form. This would include, but is not limited to, pension funds, private investment/holding companies, corporate entities, insurers and their insurance funds/cells.
i. Retail: Individuals or groups of individuals as consumers, and producers of goods and nonfinancial services exclusively for their own final consumption.
10. Classification by Client Residence: the classification in this section is intended to be
mutually exclusive. For example, information on accounts of clients residing in the Central Asia should not include the accounts of clients residing in the Kazakhstan or in the AIFC.

Annex 3.8
Information on Staffing and Conduct

(Authorised Firm’s name) on the date _______________ (Reporting period, date) FORM FC140: Staffing and Conduct Banking - - - - - Other Total Staffing FC140_10100 - Senior Management (e.g. CEO / SEO, Directors / Senior Mgmt. etc) FC140_10200 - Advisory (e.g. Client Relationship Manager etc.) FC140_10300 - Discretionary Account Manager (e.g. Front Office Personnel) FC140_10400 - Discretionary Fund Manager (e.g. Front Office Personnel) FC140_10500 - Accountants (Fund / segregated vehicle accountants etc) FC140_10600 - Front Office Trading Desk FC140_10700 - Back Office FC140_10800 - Compliance, AML Risk Management (e.g. CO / MLRO, Risk Managers etc. FC140_10900 - Other(e.g. Finance, HR, IT, Admin/Support) FC140_1000T - Total Relevant Staffing FC140_10000 - AIFC Located Staff Clients FC140_20100 - Assessed Professional FC140_20200 - Deemed Professional FC140_20300 - Market Counterparty FC140_20400 - Retail FC140_2000T - Total Number of Clients Complaints - High Level Stats FC140_30100 - Status: Upheld FC140_30200 - Status: Rejected FC140_30300 - Status: Pending FC140_3000T - Total Complaints - High Level Stats Complaints - Breakdown of Type FC140_40100 - Suitability FC140_40200 - Service FC140_40300 - Performance FC140_4000T - Total Complaints - Breakdown of Type Regulatory Breaches FC140_50100 - Open FC140_50200 - Closed FC140_5000T - Total Regulatory Breaches Number of Suspicious Activity Reports FC140_60100 - Internal FC140_60200 - External FC140_6000T - Total Number of Suspicious Activity Reports

Instructions on the Annex 3.8 to the Manual to collect data on Staffing and Conduct. Purpose Form FC140 is designed to capture high level statistics in relation to the firm’s staff, its clients, as well as the firm’s complaints, regulatory breach and suspicious transaction experience. Applicability The Form applies to all AIFC Authorised Firms carrying out Banking Business. Content The information sought is factual numbers and current status (where applicable). Complaints are further broken down into high level types. Structure of the Form The Form is split into 6 sections:

Staffing (Total of all staff at reporting period end, with breakdown between the functions
required);
Clients (Total of all the firm’s clients as at reporting date broken down by client type
Categories);
Complaints (Outcome of complaints raised during the reporting period. If recorded as
pending, then the decision of whether it is upheld or rejected is to be reported in the relevant subsequent reporting periods);
Complaints (Received during the period reported only);
Breaches (Open and Closed during the reporting period); and
Suspicious Activities Reports (Recorded during the reporting period only).
o Internal - SARs submitted to the Firm's CO/MLRO. o External - SARs submitted to the Committee on financial monitoring of the Ministry of finance of the Republic of Kazakhstan It is further split into five business sectors with firms expected to complete the column that best represents their activities. Instructional Guidelines
Figures are to be entered in actuals and not in thousands.
The Form requests the total of “All Relevant Staff” and the total “AIFC Located Staff.”
o “All Relevant Staff” – This includes all staff who physically reside within the AIFC entity in addition to staff who reside elsewhere within the group but who provide services to the AIFC entity. Where an individual in another part of the group provides ad hoc support to the AIFC entity, the AIFC entity must determine the materiality and regularity of the service when determining whether it is necessary to count the individual in the AIFC entity’s “All Relevant Staffing” total. o “AIFC Located Staff” – This includes only the number of staff physically present in the AIFC. Where a staff person divides his or her physical presence between the AIFC entity and another group entity, the person should be counted one time and included in the “AIFC Located Staff” total.

For example:
The AIFC entity employs an SEO, CO/MLRO, FO, 1 front office manager, 3 advisory staff, and utilizes the back-office services of another group entity. The other group entity employs 30 staff in its back office. The AIFC entity determines that the equivalent of 2 of the 30 staff are dedicated to performing services to the AIFC entity. The AIFC entity will report as follows:
“All Relevant Staff” – 9 total staff
“AIFC Located Staff” – 7 total staff.

Staff shared between different businesses lines are to be recorded in the “Other” column.
Do not count any single individual more than one time.

Manual for Preparation of Returns for Banking Business Firms, Islamic Banks and Islamic Financing Companies

Similar documents from other regulators