Report on Foreign Representative Offices

Bank of Israel Department of Policy for the Supervision and Regulation of Banks

Jerusalem, P.O.B. 780, 91007 Tel: 02-6552475 Fax: 02-6524590

Jerusalem, 1 Adar II 5774 March 9, 2014

Circular No. 06-2414 - 08

To: Banking Corporations and Credit Card Companies

Subject: Foreign Representative Offices

Instruction 865 'Reporting by Foreign Representative Offices' (Supervision of Banks Reporting)

Introduction

1. Instruction 865 'Reporting by Foreign Representative Offices' was amended in order to adapt to the public reporting instructions. See the amendments to the instructions below.

2. The reporting instructions and schedules were amended in order to adapt to the public reporting instructions.

   • Instruction 865 'Reporting by Foreign Representative Offices' (Quarterly/Annual)

3. Commencement. The amendments to this instruction shall commence on December 31, 2013.

4. Questions and inquiries. For questions regarding the tables in Instruction 803 'Reporting by Banks', please refer to the reporting instructions for supervision.

5. Updating the files. The updated pages of the "Supervision of Banks Reporting Instructions" file are listed below:

Page to Insert	Page to Remove
(3/14) [11] 865-1-57	(2/11) [10] 865-1-55
(3/14) [3] 897-55	(2/14) [2] 897-55

With respect,

Or Soffer Deputy Supervisor of Banks

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Supervision of Banks Reporting Instructions Page 865-1 Reporting by Foreign Representative Offices

1. The branches are required to be transmitted through the main office of the banking corporation (in Israel): a. The following reports to the Supervision of Banks:

   • Financial reports (see paragraphs 4-17, page 865-3-6, Appendix 'Aleph', "Supervision of Banks Financial Reports");
   • Audited annual and quarterly financial reports reviewed by the accountant;
   • Copies of quarterly and annual reports to local supervisory authorities in the USA, UK, and Switzerland;
   • Updates of basic data (see Appendix 'Bet');
   • Quarterly reports on audits conducted on branches (see Appendix 'Gimel'); b. Immediate reports in the following cases:
   1. Replacement of the CEO or Internal Auditor;
   2. Replacement of the CFO;
   3. Material change in instructions or restrictions of the Bank of Israel / the bank's main office;
   4. Material change in instructions or restrictions of the supervisory authorities;
   5. Deviation from the conditions of the license of the Bank of Israel;
   6. Change of address;
   7. An event that may have a material impact on the financial results of the branch, including its reputation.

   All reports shall be sent to the Supervision of Banks unit for reporting.

2. a. The reports specified in paragraph 1 above apply to every agency or branch outside Israel. b. For every banking corporation and every foreign banking subsidiary of a banking corporation, consolidated financial reports shall not be prepared for foreign banking companies. c. Reports shall be prepared separately for each branch or subsidiary. d. The reporting entity includes "foreign affiliates" or "other foreign subsidiaries" as defined in the Banking Law (Branches of Foreign Banks) [Consolidated Version], 1981. e. The following reports are required:

   1. Annual balance sheet, profit and loss statement prepared according to the format prepared by the company;
   2. Basic data as specified in Appendix 'Bet'. f. The subsidiary shall report on a consolidated basis, including all its branches' operations (including branches in other countries) and its subsidiaries' activities. g. If a branch is prevented from disclosing certain details due to the secrecy laws of the country of establishment, the banking corporation shall submit a reasoned written request to the Supervisor of Banks for exemption from those details through the branch's office. h. For non-foreign banking companies held by foreign banking companies (not consolidated), the banking corporation and banking holding companies shall send only audited annual financial reports to the Supervision of Banks.

3. a. The audited annual financial report and the quarterly reports shall be submitted within 45 days from the end of the quarter to the Supervision of Banks. The financial reports shall be submitted within 60 days from the end of the reporting year. b. The reports on audits conducted on branches shall be submitted within 14 days from the end of the reporting quarter. c. The basic data shall be updated on a current basis. d. Copies of the reports shall be transferred to the local supervisory authorities.

4. The reporting structure consists of two parts: reports submitted on a quarterly basis and reports submitted on an annual basis.

   Quarterly Reports: 01 Balance Sheet (Quarterly/Annual) 02 Report on Non-Performing Assets and Problem Credit Risk to the Public (Quarterly/Annual) 03 Public Credit Risk Including Credit to the Public by Economic Sector (Quarterly/Annual) 04 Public Deposits Including Credit and Risk to the Public by Size (Quarterly/Annual) 05 Distribution of Deposits by Sector (Quarterly/Annual) 06 Distribution of Deposits by Country (Quarterly/Annual) 07 Contingent and Off-Balance Sheet Commitments (Quarterly/Annual) 08 Financial Derivative Instruments (Quarterly/Annual) 09 Assets Managed in the Private Banking Sector (Quarterly/Annual) 10 Capital Adequacy (Quarterly/Annual) 11 * Profit and Loss (Quarterly) 12 * Allowance for Credit Losses (Quarterly) 13 * Write-offs and Net Accounting Losses on Credit by Economic Sector (Quarterly) 14 * Interest and Expense Income Rates (Quarterly) 15 * Fees (Quarterly) 16 * Other Income (Quarterly) 17 * Other Expenses (Quarterly) 18 * Interest and Expense Income (Quarterly) 19 * Non-Financial Interest Income (Quarterly) 20 * Securities Value (Quarterly) 21 * Additional Details on Securities Backed by Mortgages and Assets Backed by Mortgages (Quarterly)

   Annual Reports: 22 Profit and Loss (Annual) 23 Allowance for Credit Losses (Annual) 24 Write-offs and Net Accounting Losses on Credit by Economic Sector (Annual) 25 Interest and Expense Income Rates (Annual) 26 Fees (Annual) 27 Other Income (Annual) 28 Other Expenses (Annual) 29 Interest and Expense Income (Annual) 30 Non-Financial Interest Income (Annual) 31 Securities Value (Annual) 32 Additional Details on Securities Backed by Mortgages and Assets Backed by Mortgages (Annual) 33 Headcount and Salaries (Annual) 34 Related Parties and Interested Parties (Annual) 35 Business Results of Related Parties and Interested Parties (Annual)

   *To be submitted in the last quarter of the year. Page 865-3

   Report on Non-Performing Assets and Problem Credit Risk to the Public (Quarterly/Annual) Page 865-4

5. a. The reports in paragraph 4 above shall be submitted via computer communication on the internet, using the secure technology used by the Bank of Israel, attached to this report format. b. Appendices 'Bet' and 'Gimel' shall be updated on the 'Financial Reports' page on the Bank of Israel's website. c. Copies of reports to local supervisory authorities shall be transmitted via "Dua" according to the tables in Instruction 803.

6. a. The reports on each branch in paragraph 4 above shall be on a consolidated basis only. No offsetting shall be made. b. Mutual activities between branches shall not be included in the consolidated report.

7. a. The quarterly balance sheets shall be prepared at the end of each calendar quarter. The annual reports specified in part 'Aleph' of paragraph 4 of this instruction shall be prepared at the end of December. b. The quarterly profit and loss statements shall be prepared for the first, second, and third quarters only. c. See "Table for Adaptation to the Annual Report to the Public" in Appendix 'Aleph'. d. Unless otherwise stated, the reports shall be in thousands of currency units of the branch's country of establishment. The rates shall be reported with two decimal places of accuracy in percentages.

8. a. Deposits in branches where losses have accumulated cannot be offset against deposits in other branches shall be included in this paragraph. b. A deposit by a broker between its own customers and between its customers shall be considered as one deposit. c. Branch profits shall be included in "Other Liabilities". d. Transactions in a currency different from the branch's country of establishment shall be translated at the exchange rate on the day of the transaction. However, they may also be translated at the average rate for that month.

9. a. The asset balances in the balance sheet shall be presented net of applicable provisions. b. The sector classification shall be made according to the main activity of the borrower in accordance with the rules set forth in the "Supervision of Banks Reporting Instructions" and the supplement to 'Review of Management'. c. Credit risk to the public and off-balance sheet credit risk shall be presented before deducting allowance for credit losses. The effect of permitted collateral for the purpose of determining the borrower's liability to the group of borrowers shall be considered. d. The classification "For Use in Israel", "For Use by the Country of Establishment", and "For Use" refers to the final use of the credit and not the final risk of the credit (including the country of establishment of the customer).

10. The sorting shall be made according to the number of accounts and not according to the number of depositors/borrowers. For the purpose of reporting, the balances of deposits/credit for each depositor/borrower in all their accounts at the branch shall be summed up.

11. For the purpose of this report, foreign banks, including banks whose main office is outside Israel (excluding banking subsidiaries of Israeli banks considered as Israeli banks for this purpose), shall be considered as "Israeli Banks". Deposits shall be presented net of applicable provisions.

12. a. It is clarified that the basis for the distribution by country in this table is the country of the customer's establishment. b. "Unused credit lines" shall also include commitments not for lending, i.e., unutilized commitments.

13. a. The data in this table shall be filled according to the rules in force in the country of establishment. b. The details of the weighted balances of risk assets shall be filled only for the rows (03 to 06).

14. It is clarified that the results of operations in the same quarter shall be included in the quarterly reports, and not the cumulative results from the beginning of the year.

15. a. The average balances of assets shall be reported according to their classification in the balance sheet. b. The average balances shall be calculated as follows: The monthly opening balances sum divided by the number of months. c. The expense/income rate shall be calculated as the sum of expense/income divided by the total balance. d. The expense/income rate shall be calculated on an annual basis according to the formula in "Supervision of Banks Reporting Instructions" in the quarterly report to the public.

16. a. Employees seconded to other companies from the branch shall not be included in the return of receiving. b. The report shall not include these companies in the report regarding them. c. The annual average shall be calculated based on the number of positions/employees at the end of each month for ten years. The total number of positions does not include additional hours.

17. a. Reporting on subsidiaries:

    1. In the column "Whether the bank is another branch with activity", record the appropriate: "Israeli Main Office / Foreign Offices";
    2. In the column "Whether the company is another subsidiary with activity", record: "Banking corporations under control";
    3. In the column "Whether the reporting subsidiary is", record: "Whether". b. Reporting on agencies/branches with transactions with related parties:
    4. In the column "Israeli Main Office", include activity with other branches in Israel belonging to the bank to which the branch belongs;
    5. In the column "Foreign Offices", include activity with other branches outside Israel belonging to the bank to which the branch belongs;
    6. In the column "Banking corporations under control", include activity with banking corporations under control of the bank to which the branch belongs.

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Appendix 'Aleph'

Annual Report to the Public for Foreign Representative Offices

1. Financial Reports (Appendix 'Aleph')

   • Table 01 Balance Sheet
   • Report on Non-Performing Assets and Problem Credit Risk to the Public
   • Table 02 Operations
   • Director's Report (4 Explanations, Financial Report)
   • Table 03 Public Credit Risk Including Credit to the Public by Economic Sector
   • Annual/Quarterly Expense on Credit Losses
   • Tables 13, 24 Write-offs and Net Accounting Losses on Credit by Economic Sector
   • Review of Management (Appendix 'Vav')
   • Table 04 Public Deposits Including Credit and Risk to the Public by Size
   • 4 Explanations, Financial Report
   • Tables 05, 06 Distribution of Deposits
   • 18 Explanations, Financial Report
   • Table 07 Contingent and Off-Balance Sheet Commitments
   • Table 08 Financial Derivative Instruments (18 Explanations, Financial Report)
   • Table 09 Assets Managed in the Private Banking Sector
   • 29 Explanations, Financial Report
   • Table 10 Capital Adequacy (13 Explanations, Financial Report)

2. Financial Reports (Appendix 'Aleph')

   • Tables 11, 22 Profit and Loss
   • 4 Explanations, Financial Report
   • Tables 12, 23 Allowance for Credit Losses
   • Review of Management (Appendix 'Gimel')
   • Tables 14, 25 Interest and Expense Income Rates
   • 22 Explanations, Financial Report
   • Tables 15, 26 Fees
   • 23 Explanations, Financial Report
   • Tables 16, 27 Other Income
   • 26 Explanations, Financial Report
   • Tables 17, 28 Other Expenses
   • Tables 18, 29 Interest and Expense Income
   • 20 Explanations, Financial Report
   • Tables 19, 30 Non-Financial Interest Income
   • 21 Explanations, Financial Report
   • Tables 20, 31 Securities Value
   • Tables 21, 32 Assets (Additional Details on Securities Backed by Mortgages and Assets Backed by Mortgages)
   • 3 Explanations, Financial Report (Z.A.)
   • Table 33 Headcount and Salaries
   • 19 Explanations, Financial Report
   • Tables 34, 35 Related Parties and Interested Parties

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Appendix 'Bet'

General Data

1. • Company Name (English + Hebrew)
   • Organizational Structure
   • Main Office Address (English)
   • Telephone
   • Fax
   • Year of Establishment
   • Number of Branches
   • Date of License from Local Supervisory Authority

2. Names of Holders of Key Positions

   • Chairman of the Board
   • Deputy Chairman of the Board
   • CEO
   • Deputy CEO
   • Legal Counsel
   • Accountant
   • Accounts Manager
   • Internal Auditor (including country of establishment)
   • Accountant (including fax and telephone number, address)

   Board of Directors 1 Board Committees 2

3. Details of Local Supervisory Authorities (including fax and telephone number, address)

   1. Regarding each director, if they are internal or external directors of the banking group:
      • Specify their education and data (ID or passport number, country of establishment of their branch);
      • Specify their occupation;
      • Specify the names of other organizations in which they serve as a senior executive or as a director.
   2. Regarding each committee, specify the members of the committee and the committee's functions and the frequency of its actual meetings.

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Appendix 'Bet'

Capital Structure

• Detailed breakdown of shares by type (English)
• In original currency
• Issued and Paid-up Share Capital
• Registered Share Capital
• Issuance Date
• Amount

Shareholders

• Percentage of Capital
• Percentage of Votes
• Distribution of Shares by Type

*Specify shareholders holding more than 10% of the capital of the subsidiary, which grants control or voting rights.

Companies holding more than 10% of the capital or voting rights in the subsidiary by virtue of capital or voting rights:

Company Name (English)	City/Country of Activity	Activity	Investment Value in Books	% in Capital	% in Control	Consolidated in Balance Sheet

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Appendix 'Gimel'

General Data

1. • Branch Name (English + Hebrew)
   • Organizational Structure
   • Main Office Address (English)
   • Telephone
   • Fax
   • Year of Establishment
   • Year of Financials
   • Date of License from Local Supervisory Authority

2. Names of Holders of Key Positions

   • Branch Manager
   • Deputy Branch Manager
   • Chief Accountant
   • Internal Auditor (including country of establishment)
   • Accountant (including fax and telephone number, address)

3. Management Committees (e.g., Credit Committee) Regarding each committee, specify the members of the committee, their functions, and the frequency of its actual meetings.

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Appendix 'Gimel'

1. The powers of the branch/subsidiary in granting credit, including details according to the scope of credit guarantees. The following details: a. Regarding subsidiaries: Board of Directors' Credit Committee powers - to the CEO (alternative power); b. Regarding agencies or branches: Senior manager at the main office in Israel - in charge of credit. The power to decide in the branch itself or to the CEO.

2. Restrictions on the type and scope of use, such as limits on the group/borrower's liability (detailed by sector concentration): a. On-balance sheet activity; b. Off-balance sheet activity.

3. Restrictions on liquidity.

4. Restrictions on leverage ratios.

5. Additional restrictions on liabilities/assets ratios (including currency, time position).

6. Restrictions on activities in specific currencies.

7. Letters of comfort/guarantees issued by the company.

8. Letters of comfort/guarantees issued by the subsidiary for its subsidiaries.

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Appendix 'Gimel'

1. a. Regarding subsidiaries: Specify the capital ratio to risk assets - what is the required capital ratio and how. (Specify the weighted assets for the purpose of calculating the said ratio). b. Regarding branches: Specify restrictions imposed on the scope of activity and/or means (e.g., credit ratio to balance sheet, equity ratio to balance sheet).

2. Restrictions on the group/borrower's liability: a. On exposure to country risks; b. On sector concentration; c. On transactions with the company; d. On transactions with related parties (minority owners) regarding subsidiaries; e. Restrictions on positions in the area of currency/interest rate/period.

3. Restrictions on the Board of Directors composition: a. Minimum number of board members (local vs. foreign); b. Reporting on compliance with the conditions of the license of the Bank of Israel for the opening or holding of the branch. (Specify the conditions that the branch did not meet); c. Other restrictions: Specify other restrictions, if not specified in the above paragraphs.

   *If restrictions are imposed according to the general regulations of the local supervisory authorities, specify according to the law or specific regulations of the supervisory authority or the conditions of the banking license.

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Appendix 'Gimel'

List of audits conducted on foreign banks' branches in the quarter ended on _______

(The body that conducted the audit: Accountant, Initial Management, Branch Management, Foreign Supervisory Authorities)

Signature of the report on the audit conducted on the audited branch Date

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Table 01 BALANCE SHEET (Quarterly/Annual) (In thousands)

Of which in:

	Local Currency	U.S. $	Total
Assets
01 Cash and deposits with central banks
02 Deposits with other banks
03 Total
Securities:
04 Held to maturity
05 Available for sale
06 Trading
07 Total
08 Securities borrowed or purchased under agreements to resell
09 Credit to the public
10 Credit-loss allowance
11 Credit to the public, net
12 Credit to governments
13 Investments in subsidiaries and affiliates
14 Buildings and equipment
15 Intangible assets and goodwill
16 Assets-derivative instruments
17 Other assets (*)
18 Total assets
Liabilities and capital
19 Deposits of the public
20 Deposits from banks
21 Deposits from governments
22 Securities loaned or sold under agreements to repurchase
23 Bonds and subordinated notes
24 Liabilities-derivative instruments
25 Other liabilities
26 Total liabilities
27 Equity capital attributed to shareholders of the banking corporation
28 Noncontrolling interests
29 Total equity capital
30 Total liabilities and capital
31 * Of which: assets received as credit repayment (O.R.E.O.)**
32 Balance of provision for reduction of O.R.E.O.**

O.R.E.O. - Other real estate owned.

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Table 02 Report on Non-Performing Assets and Problem Credit Risk to the Public (Quarterly/Annual) (In thousands)

01	Credit to the public examined on individual basis
02	Credit to the public examined on collective basis
03	Allowance for credit losses on an individual basis
04	Allowance for credit losses on a group basis
05	Total credit to the public, net
06	Of which: liabilities of customers for acceptances
07	Impaired credit risk
08	Inferior credit risk
09	Credit risk under special supervising
10	Total problem credit risk
11	Of which: Unimpaired debts in arrears of 90 days or more
12	Impaired debts
13	Assets received in respect of credit repaid
14	Total non performing assets

1. Credit risk impaired risk, inferior or under special supervision.
2. Non performing assets.

Including in respect of housing loans in respect of there is an allowance according to the extent arrears and in respect of housing loans in respect of which there is no allowance according to the extent of arrears which are in arrears of 90 days or more.

And for housing loans for which there is an allowance according to the extent of arrears, including those in arrears of 90 days or more.

Credit to the public Problem credit risk Non performing assets

Credit to the public, problematic credit risk and non-performing assets (quarterly/annual)

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Table 03 QUARTERLY / ANNUAL TOTAL CREDIT RISK TO THE PUBLIC BY INDUSTRY 2 Balance sheet credit risk Other assets Deriving from secured by derivative instruments INDUSTRY Of which: deriving from secured by derivative instruments Total Total real estate Bonds 10 09 08 07 06 05 04 03 02 01 01 Agriculture 02 Industry 03 Construction and real estate-construction 04 Construction and real estate-real estate activity 05 Electricity and water 06 Commerce 07 Hotels and catering services, hotels 08 Transport and storage 09 Communications and computer services 10 Financial services 11 Business and other services 12 Public and community services 13 Private individuals-housing loans 14 Private individuals-other 15 Total credit risk 16 Of which: for use in Israel 17 for use in host country 18 for use in other countries 1 Off-balance sheet credit risk, as calculated for the purpose of the limit on borrower indebtedness 2 Balance sheet credit risk, as calculated for the purpose of the limit on borrower indebtedness 3 Balance sheet and off-balance sheet credit risk that is impaired, substandard, or under special supervision, including in respect of housing loans for which an allowance based on the extent of arrears exists, and housing loans for which an allowance based on the extent of arrears does not exist, which are in arrears of 90 days or more 4 Including in respect of off-balance sheet credit instruments (presented in the balance sheet under the item "other liabilities"). Securities borrowed or purchased under agreements to resale Off-balance-sheet credit risk (excluding derivatives) Problem credit risk Impaired credit risk Balance sheet credit risk (3/14) [11] Reporting Instructions for Banks 865-16 'Page Reporting on branches outside Israel (In thousands)

(3/14) [11] Reporting Instructions for Banks 865-17 'Page Reporting on branches outside Israel

Table 04 QUARTERLY / ANNUAL DEPOSITS FROM THE PUBLIC AND TOTAL CREDIT RISK, BY SIZE Deposits from the public Total credit risk 1 No. of depositors Total deposits No. of borrowers Balance-sheet credit risk 2 Off-balance-sheet credit risk 3 05 04 03 02 01 (In thousands) U.S. $ Thousands 01 Up to 2 02 Over 2 up to 5 03 Over 5 up to 9 04 Over 9 up to 20 05 Over 20 up to 35 06 Over 35 up to 70 07 Over 70 up to 140 08 Over 140 up to 280 09 Over 280 up to 460 10 Over 460 up to 900 11 Over 900 up to 1,900 12 Over 1,900 up to 4,600 13 Over 4,600 up to 9,000 14 Over 9,000 up to 46,000 15 Over 46,000 up to 95,000 16 Over 95,000 up to 185,000 17 Over 185,000 up to 280,000 18 Over 280,000 up to 370,000 19 Over 370,000 up to 460,000 20 Over 460,000 up to 560,000 21 Over 560,000 up to 650,000 22 Over 650,000 up to 740,000 23 Over 740,000 24 Total Of which: deposits insured 25 under deposits insurance 26 Structured deposits 5 1 Credit risk on off-balance-sheet financial instruments as calculated for the purpose of limiting borrower indebtedness. 2 Number of borrowers for total credit and off-balance-sheet risk. 3 Balance sheet and off-balance sheet credit risk reported without the effect of the credit-loss allowance, and without the effect of collaterals permitted for deduction for the purpose of indebtedness of a borrower/group of borrowers. 4 Credit to the public plus the public's investments in bonds, other instruments derived from financial instruments against the public, and securities borrowed or purchased from the public under repeat sale agreements. 5 A deposit from the public that satisfies the definition of a "structured product" in the regulation of the Investment Advice and Investment Portfolio Management Law, 5755-1995. (3/14) [11] Reporting Instructions for Banks 865 - 18 'Page Reporting on branches outside Israel (In thousands)

Table 05 QUARTERLY / ANNUAL DEPOSITS DISTRIBUTION Part 1 - by sector (In thousands) Interest earning Non-interest earning Time deposits Demand deposits 03 02 01 Deposits with banks: 01 Foreign banks 02 Israeli banks in group 03 Of which: Offices in Israel 04 Other Israeli banks 05 Total Israeli banks 06 Central banks 07 Total Deposits from banks: 08 Foreign banks 09 Israeli banks in group 10 Of which: Offices in Israel 11 Other Israeli banks 12 Total Israeli banks 13 Central banks 14 Total Deposits from the public: 15 Brokers' deposits Other deposits from the public: 16 Public sector 17 Business sector 18 Household 19 Total 20 Total

Table 06 QUARTERLY / ANNUAL DEPOSITS DISTRIBUTION Part 2 - by country (In thousands) 01 Deposits from governments: 01 Deposits from the Israeli government 02 Deposits from other governments Deposits from the public: 03 From host country 04 From Israel 05 From other countries Reporting on branches outside Israel (3/14)] [11] Reporting Instructions for Banks 865-19 'Page

Table 07 QUARTERLY / ANNUAL CONTINGENT LIABILITIES AND SPECIAL COMMITMENTS (In thousands) Balance of Credit Loss Provision Balance of the Contracts1 02 01

1. Off-balance-sheet items Documentary credits (by customer location): 01 Host country 02 Israel 03 O.E.C.D. countries 04 Other countries 05 Total Credit guarantees (by customer location): 06 Host country 07 Israel 08 O.E.C.D. countries 09 Other countries 10 Total Other guarantees and liabilities (by customer location): 11 Host country 12 Israel 13 O.E.C.D. countries 14 Other countries 15 Total 16 Guarantees to department purchases 17 Unutilized credit-card facilities 18 Other unutilized lines of credit 19 Irrevocable credit commitments as yet unfunded 20 Commitments to give guarantees
2. Other contingent liabilities and special commitments 21 Securities underwriting 22 Commitments to purchase securities 23 Construction and purchases of buildings and equipment 24 Long-term rental contracts 25 Other 1 Balances of the contracts or the amounts listed for them as of the end of the year, before the effect of the credit-loss allowance. Reporting on branches outside Israel (3/14) [11] Reporting Instructions for Banks 865-20 'Page Reporting on branches outside Israel

Part A. Table 08 Quarterly / annual total gross notional amount of derivative instruments (In thousands) Commodity Equity Currency Interest related contracts and other related contracts Total NIS-CPI Other 06 05 04 03 02 01 A. Hedging derivatives1 01 Futures contracts 02 Forward contracts 03 Written options 04 Purchased options 05 Written options 06 Purchased options 07 SWAPS 08 Total 09 \\\\\\\\ \\\\\\ \\\\\\\nB. ALM Derivatives 1,2 10 Futures contracts 11 Forward contract 12 Written options 13 Purchased options 14 Written options 15 Purchased options 16 SWAPS 17 Total 18 \\\\\\\\ \\\\\\ \\\\\\\nC. Other Derivatives1 19 Futures contracts 20 Forward contract 21 Written options 22 Purchased options 23 Written options 24 Purchased options 25 SWAPS 26 Total 27 \\\\\\\\ \\\\\\ \\\\\\\nD. Credit derivatives and spot foreign exchange contracts 28 Credit derivatives on which the bank is the guarantor 29 Credit derivatives on which the bank is the beneficiary 30 Spot foreign exchange contracts 31 Total gross notional amount 1 Excluding credit derivatives and spot foreign exchange contracts. 2 Derivatives (ALM) which constitute part of the bank's assets/liabilities management system which were not designated for hedging. of which: interest rate swaps where the bank agreed to pay a fixed rate Exchange-traded option contracts Other option contracts of which: interest rate swaps where the bank agreed to pay a fixed rate Exchange-traded option contracts Other option contracts of which: interest rate swaps where the bank agreed to pay a fixed rate Exchange-traded option contracts Spot foreign exchange contracts Credit derivatives on which the bank is the guarantor Credit derivatives on which the bank is the beneficiary of which: interest rate swaps where the bank agreed to pay a fixed rate Exchange-traded option contracts Other option contracts (3/14) [11] Reporting Instructions for Banks 865-21 'Page Reporting on branches outside Israel

Part B. Table 08 - cont. Quarterly / annual gross fair value of derivative instruments 1 (In thousands) Commodity Equity Currency Interest related contracts and other related contracts Total NIS-CPI Other 06 05 04 03 02 01 E. Hedging derivatives2 32 Gross positive fair value 33 Gross negative fair value F. ALM derivatives2,3 34 Gross positive fair value 35 Gross negative fair value G. Other derivatives2 36 Gross positive fair value 37 Gross negative fair value H. Credit derivatives Credit derivatives on which the bank is the guarantor 38 Gross positive fair value 39 Gross negative fair value Credit derivatives on which the bank is the beneficiary 40 Gross positive fair value 41 Gross negative fair value I. Total 42 Gross positive fair value 43 Sum of fair value which were compensated in the balance sheet 44 Balance of the assets due to derivative istruments 45 Total gross negative fair value 46 Sum of fair value which were compensated in the balance sheet 47 Balance of the liabilities due to derivative istruments 1 All the data will be presented with a positive sign including gross negative fair value. 2 Excluding credit derivatives. 3 Derivatives (ALM) which constitute part of the bank's assets/liabilities management system which were not designated for hedging. Reporting on branches outside Israel (3/14) [11] Reporting Instructions for Banks 865-22 'Page Reporting on branches outside Israel

Table 09 QUARTERLY/ANNUAL FIDUCIARY & MANAGED ASSETS IN PRIVATE BANKING SEGMENT (In thousands) Balance 01 Provident fund, mutual fund and advanced study fund assets Securites under management Other assets under management 05 Total 06 Fiduciary deposits 1 07 Total 08 1 Customers' deposits received for it to deposit for them in other banks.

Table 10 QUARTERLY / ANNUAL CAPITAL ADEQUACY (In thousands) Balance Capital ratio 02 01 01 \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\\\\\\ \\\...... 1 According to the rules prevailing in the host country. Capital for purpose of calculating capital ratio Of which: Tier capital 1 Actual capital ratio Weighted balances of risk assets: Credit risk Minimum capital ratio required 1 Number of customers Managed assets Fiduciary deposits 1 Balance-sheet assets managed - Deposits of the public Off-balance-sheet assets (3/14) [11] Reporting Instructions for Banks 865-23 'Page Reporting on branches outside Israel

Table 11 QUARTERLY PROFIT AND LOSS ACCOUNT (In thousands) 01 01 Interest income 02 Interest expenses 03 Net Interest income 04 expenses in respect of credit losses 05 Net Interest income after expenses in respect of credit losses Non-interest income 06 Non-interest financing income 07 Fees 08 Other income 09 Non interest total income Operating and other expenses 10 Salaries and related expenses 11 Maintenance and depreciation on building and equipment 12 Amortizations and impairments of intangible assets and goodwill 13 other expenses 14 Total operating and other expenses 15 profit before taxes 16 provision for taxes on profit 17 profit after taxes 18 Share of reporting office in profit of companies included on equity basis after the effect of tax Net profit 19 Before attributing to noncontrolling interests 20 attributed to noncontrolling interests 21 attributed to shareholders of the banking corporation (In thousands) (3/14) [11] Reporting Instructions for Banks 865-24 'Page Reporting on branches outside Israel

Table 12 QUARTERLY PROFIT AND LOSS ACCOUNT, Credit-loss allowance (In thousands) Total On individual basis On group basis 03 02 01 01 Balance of allowance at start of period 02 Expenses in respect of credit loss expenses 03 Write-offs 04 Collection of write-offs from previous periods 05 Net write-offs 06 Other (in respect of purchase/sale of loans, business combinations, etc.) 07 Balance of allowance at end of period 08 Of which: in respect of credit to the public 09 in respect of indebtedness that is not credit to the public 10 in respect of off-balance sheet credit instruments (included in the "other liabilities" item)

Table 13 QUARTERLY RETURN ON CREDIT RISK BY INDUSTRY Quarterly expenses for credit loss expenses and net write-offs by economic sector (In thousands) INDUSTRY Balance sheet credit risk Off-balance sheet credit risk Net quarterly write-offs1 Individual basis provision Group basis provision 03 02 01 01 Agriculture 02 Industry 03 Construction and real estate-construction 04 Construction and real estate-real estate activity 05 Electricity and water 06 Commerce 07 Hotels and catering services, hotels 08 Transport and storage 09 Communications and computer services 10 Financial services 11 Business and other services 12 Public and community services 13 Private individuals-housing loans 14 Private individuals-other 15 Total 1 For balance sheet and off-balance-sheet credit risk.

(3/14) [11] Supervision of Banks Reporting Requirements: Quarterly Reporting for Foreign Representative Offices in Israel

Table 14 QUARTERLY PROFIT AND LOSS ACCOUNT Rate of interest income and expenses Average Income / balance expenses (%) 03 02 01

1. Assets 01 Credit to the public 02 Of which: Fees 03 Credit to the government 04 Deposits in Banks 05 Deposits in central banks 06 Securities borrowed or purchased under resale agreements 07 Bonds held to maturity and available for sale 08 Gains/losses included in shareholders' equity for bonds transferred from the available for sale were deducted from the balance of held to maturity bonds 09 Gains/losses unrealized to fair value adjustments were deducted from the balance of bonds available for sale 10 Bonds for trading 11 Gains/losses unrealized to fair value adjustments were deducted from Bonds for trading 12 Other assets 13 Total interest - bearing assets 14 Receivables for non-interest bearing credit cards 15 Other non-interest bearing assets 16 Total assets

2. Liabilities Deposits of the public 17 On Demand 18 Fixed term 19 Total 20 Deposits of the government 21 Deposits from central banks 22 Deposits from banks 23 Securities lent or sold under repurchase agreements 24 Bonds 25 Other liabilities 26 Total interest - bearing liabilities 27 Non- interest bearing deposits of the public 28 Payables for non-interest bearing credits card 29 Other non-interest bearing liabilities 30 Total liabilities 31 Total capital means 32 Total liabilities and capital means 33 Interest margin 34 Net yield on income -bearing assets

1 Based on monthly opening balance (in the unlinked Israeli currency segment, based on daily balance). 2 Before deduction of the average balance sheet balance of the allowance for credit losses. 3 Includes impaired debts that do not accrue interest income. 3 Includes derivative instruments and other non-interest-bearing; net of the allowance for credit losses. 4 Includes derivative instruments 5 Net return - net interest income divided by total interest-bearing assets.

Rate of income / expense (Thousands)

(3/14) [11] Supervision of Banks Reporting Requirements: Quarterly Reporting for Foreign Representative Offices in Israel

Table 15 QUARTERLY PROFIT AND LOSS ACCOUNT Fees (In thousands) Income / Average expenses balance 02 01

01 Income from account management fees 02 Income from credit cards 03 Securities transactions (excluding derivatives) 04 Financial instruments 05 Financial instruments distributions fees 06 Institutional and trust management operations 07 Income from credit handling 08 Conversions differences 09 10 Net income from credit portfolio management 11 Acceptances 12 Documentary credits 13 Credit guarantees 14 Guarantees to apartment purchasers 15 Other guarantees and liabilities 16 Total financing fees 17 Other fees and commissions (specify, if substantial) 18 Total operating commissions

1 Including effective component of hedge relationship

Table 16 QUARTERLY PROFIT AND LOSS ACCOUNT Other income (In thousands)

01 01 Management fees from other related companies 02 Profits from severance pay funds etc. 03 Profits from sale of assets received as credit repayment 04 Capital gain on sale of buildings and equipment 05 Capital loss on sale of buildings and equipment 06 Other (detail, if substantial) 07 Total other income

Income from foreign-trade transactions and special foreign exchange services Income from management, Operating and trustee fees for institutions 1 Financing fees

(3/14) [11] Supervision of Banks Reporting Requirements: Quarterly Reporting for Foreign Representative Offices in Israel

Table 17 QUARTERLY PROFIT AND LOSS ACCOUNT Other expenses (In thousands)

01 01 Marketing and advertising 02 Communications (post, telephone, deliveries etc.) 03 Computer (excluding salaries, depreciation and amortization, and rental fees) 04 Office expenses 05 Insurance 06 Deposit insurance premium 07 Professional services (legal and other advice, auditing, appraisals, etc.) 08 Directors' fees and reimbursements 09 Expense to directors arising from share-based payment transactions 10 On which: Expense to directors arising from transactions accounted for as equity share-based payment transactions 11 Management fees to companies that are related parties 12 Instruction, training etc. 13 Commissions 14 Losses arising from assets received as credit repayment 15 Of which: Maintenance expenses on O.R.E.O. 16 Loss on sale of O.R.E.O. 17 Payments of fines to Bank of Israel 18 Others (detail, if substantial)

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19 Total other expenses

• O.R.E.O. - Other real estate owned.

(3/14) [11] Supervision of Banks Reporting Requirements: Quarterly Reporting for Foreign Representative Offices in Israel

Table 18 QUARTERLY PROFIT AND LOSS ACCOUNT Interest Income and Expenses Income / expenses 01

A. Interest income 01 Credit to the public 02 Credit to governments 03 Deposits with banks 04 Deposits with Bank of Israel and cash 05 Securities borrowed or purchased under repurchase agreements 06 Bonds 07 of which: Interest in respect of mortgage-backed bonds 08 Other assets 09 Total interest income

B. Interest expenses 10 Deposits of the public 11 Deposits from governments 12 Deposits from Bank of Israel and cash 13 Deposits from banks 14 Securities loaned or sold under repurchase agreements 15 Bonds 16 Other liabilities 17 Total interest expenses 18 Net interest income (expenses)

C. Net effect of hedging derivative instruments on interest income and expenses 19 Interest income 20 Interest expenses

D. Details of interest income from bonds, on accrual basis 21 Held to maturity 22 Available for sale 23 Held for trading 24 Total included in interest income

1 Including effective component of hedge relationship.

(3/14) [11] Supervision of Banks Reporting Requirements: Quarterly Reporting for Foreign Representative Offices in Israel

Table 19 QUARTERLY PROFIT AND LOSS ACCOUNT Non-interest financing income Income / expenses 01

A. Non-interest financing income from non-trading activities A.1 From activity in derivative instruments 01 Ineffective portion of hedge relationships (see C. below) 02 Net income (expense) from ALM derivative instruments 03 Total from activity in derivative instruments

A.2 From investment in bonds 04 Profits on sale of bonds held to maturity 05 Losses on sale of bonds held to maturity 06 Of which: provision for impairments 07 Profits on sale of bonds available for sale 08 provision for impairment of bonds available for sale 09 Losses on sale of bonds available for sale 10 Of which: in respect of transfer of bonds to trading portfolio 11 Total from investment in bonds

12 A.3 Net exchange rate differential

A.4 Profits (losses) from investments in shares 13 Profits on sale of shares available for sale 14 provision for impairment of shares available for sale 15 Losses on sale of shares available for sale 16 Of which: in respect of transfer of stocks to trading portfolio 17 Dividend on shares available for sale 18 Profits on sale of shares of companies included on equity basis 19 Losses on sale of shares of companies included on equity basis 20 Total from investment in shares

21 A.5 Profits (losses) in respect of securitization, net 22 A.6 Profits (losses) in respect of loans sold, net 23 Total financing non-interest income from non-trading activities

B. Financing non-interest income from trading-related activities 24 Net income (expense) from other derivative instruments 25 Realized and unrealized profits (losses) from adjustments to fair value of trading bonds, net 26 Of which: Share of the gains or losses related to trading bonds still held as of balance sheet date 27 Realized and unrealized gains or losses from adjustments to fair value of trading shares, net 28 Of which: Share of the gains or losses related to trading shares still held as of balance sheet date 29 Dividends received on trading shares 30 Total from trading-related activities

Financing non-interest income from trading-related activities, by risk exposure 31 Interest exposure 32 Foreign currency exposure 33 Exposure to shares 34 Exposure to commodities and others 35 Total

C. Ineffective portion hedge relationship C.1. Fair value hedges 36 Ineffectiveness of hedges 37 Gain (loss) component from derivative instruments which was excluded for the purpose of hedging effectiveness assessment 38 Net gain (loss) from firm commitment which no longer qualifies as a fair value hedge

C.2. Cash flow hedges 39 Ineffectiveness of hedges 40 Gain (loss) component from derivative instruments which was excluded for the purpose of hedging effectiveness assessment 41 Gain (loss) reclassified because it is probable that the forecast transactions will not occur 42 Total

1 Excluding effective component of hedge relationship. 2 Derivatives (ALM) which constitute part of the bank's assets/liabilities management system which were not designated for hedging. 3 Including exchange rate differentials which derived from trading activities. 4 reclassified from accumulated other comprehensive income.

Quarterly Reporting for Foreign Representative Offices in Israel

865-30 'Report on Foreign Representative Offices

Table 20 QUARTERLY SECURITIES (In thousands)

	Amortized cost (shares, at cost)	Balance sheet value	Unrealized profits from fair value to fair value adjustment	Unrealized losses from fair value to fair value adjustment	Hedging adjustment	Other expected profit or loss, transactions	Unrealized profits	Unrealized losses	Fair value
01	02	03	04	05	06

A. Bonds held to maturity 01 Israeli government 02 Foreign government 03 Israeli financial institutions 04 Foreign financial institutions 05 Asset-backed or mortgage-backed (MBS) (ABS) 06 Others, Israel 07 Others, foreign 08 Total Bonds held to maturity

B. Securities available for sale: Bonds 09 Israeli government 10 Foreign government 11 Israeli financial institutions 12 Foreign financial institutions 13 Asset-backed or mortgage-backed (MBS) (ABS) 14 Others, Israel 15 Others, foreign 16 Total 17 Stocks available for sale 18 Of which: Stocks at cost 19 Total Securities available for sale

C. Trading securities Bonds 20 Israeli government 21 Foreign government 22 Israeli financial institutions 23 Foreign financial institutions 24 Asset-backed or mortgage-backed (MBS) (ABS) 25 Others, Israel 26 Others, foreign 27 Total 28 Stocks 29 Of which: Stocks at cost 30 Total trading securities 31 Of which: Securities classified as for trade according to section 20 32 Total securities* 33 Stocks at cost (no available fair value)

*Of which bonds: 34 Consolidated subsidiaries 35 Companies included on an equity basis 36 Parent company or controlled by parent co.

*Of which stocks: 37 Consolidated subsidiaries 38 Included companies (minority interest held) 39 Parent company or controlled by parent co.

*Of which 40 Impaired bonds from which interest income is accruing 41 Impaired bonds from which interest income is not accruing 42 Non-impaired bonds from which interest income is accruing, and which are 90 or more days in arrears 43 Non-impaired bonds from which interest income is accruing, and which are 30- 89 days in arrears

1 Fair value data are generally based on stock-exchange prices, which do not necessarily reflect the price which would be received from large-scale sale of securities. 2 Included in equity in the item Adjustment for securities available for sale at fair value. 3 Recorded in the profit and loss account.

(3/14) [11] Reporting Instructions for Banks Report on Foreign Representative Offices

Table 21 QUARTERLY ADDITIONAL DETAILS OF MORTGAGE- AND ASSET-BACKED SECURITIES (In thousands)

	Amortized cost	Profits	Losses	Fair value
01	02	03	04

01 Securities Mortgage GNMA guaranteed securities 02 backed Securities issued by FHLMC and FNMA 03 for securities Other securities available sale: 04 (MBS): Total pass-through MBS securities 05 Securities issued or guaranteed by FHLMC, FNMA, GNMA 06 Securities secured by MBS securities issued or guaranteed by FNMA, FHLMC or GNMA 07 Other MBS securities 08 Total other MBS securities 09 Total MBS securities 10 Asset- Credit card receivables backed 11 Credit lines for any purpose secured by residential apartment securities 12 Credit for purchase of automobile 13 (ABS): Other credit for private individuals 14 Credit not for private individuals 15 Other securities 16 Total ABS securities 17 Total MBS and ABS securities available for sale 18 Bonds Mortgage GNMA guaranteed securities held to backed 19 maturity: Securities issued by FHLMC and FNMA 20 securities Other securities (MBS): 21 Securities issued or guaranteed by FHLMC, FNMA, GNMA 22 Securities secured by MBS securities issued or guaranteed by FNMA, FHLMC or GNMA 23 Other MBS securities 24 Total MBS securities 25 Asset- Credit card receivables backed 26 Credit lines for any purpose secured by residential apartment securities 27 Credit for purchase of automobile 28 (ABS): Other credit for private individuals 29 Credit not for private individuals 30 Other securities 31 Total ABS securities 32 Total MBS and ABS bonds held to maturity 33 Securities Mortgage GNMA guaranteed securities available backed 34 for sale: Securities issued by FHLMC and FNMA 35 securities Other securities (MBS): 36 Total pass-through MBS securities 37 Securities issued or guaranteed by FHLMC, FNMA, GNMA 38 Securities secured by MBS securities issued or guaranteed by FNMA, FHLMC or GNMA 39 Other MBS securities 40 Total other MBS securities 41 Total MBS securities 42 Asset- Credit card receivables backed 43 Credit lines for any purpose secured by residential apartment securities 44 Credit for purchase of automobile 45 (ABS): Credit for private individuals 46 Credit not for private individuals 47 Other securities 48 Total ABS securities 49 Total MBS and ABS securities for trading 50 Total MBS and ABS securities

865-31 'Report on Foreign Representative Offices

Total MBS and ABS available for trading Pass-through securities Other MBS securities (incl. CMO, REMIC and STRIPPED MBS) Total mortgage-backed and asset-backed bonds held to maturity Pass-through securities Other MBS securities (incl. CMO, REMIC and STRIPPED MBS) Total MBS and ABS available for trading Pass-through securities Other MBS securities (incl. CMO, REMIC and STRIPPED MBS) Cumulative other overall profit

(3/14) [11] Reporting Instructions for Banks Report on Foreign Representative Offices

Table 22 ANNUAL PROFIT AND LOSS ACCOUNT (In thousands)

01 Interest income 02 Interest expenses 03 Net Interest income 04 Expenses in respect of credit losses 05 Net Interest income after expenses in respect of credit losses Non-interest income 06 Non-interest financing income 07 Fees 08 Other income 09 Non interest total income Operating and other expenses 10 Salaries and related expenses 11 Maintenance and depreciation on building and equipment 12 Amortizations and impairments of intangible assets and goodwill 13 Other expenses 14 Total operating and other expenses 15 Profit before taxes 16 Provision for taxes on profit 17 Profit after taxes 18 Share of reporting office in profit of companies included on equity basis after the effect of tax Net profit 19 Before attributing to noncontrolling interests 20 Attributed to noncontrolling interests 21 Attributed to shareholders of the banking corporation

(3/14) [11] Reporting Instructions for Banks Report on Foreign Representative Offices

Table 23 ANNUAL PROFIT AND LOSS ACCOUNT, Credit-loss allowance (In thousands)

	Individual basis provision	Group basis provision	Total
01	02	03

01 Balance of allowance at start of period 02 Expenses in respect of credit loss expenses 03 Write-offs 04 Collection of write-offs from previous periods 05 Net write-offs 06 Other (in respect of purchase/sale of loans, business combinations, etc.) 07 Balance of allowance at end of period 08 Of which: in respect of credit to the public 09 In respect of indebtedness that is not credit to the public 10 In respect of off-balance sheet credit instruments (included in the "other liabilities" item)

Table 24 ANNUAL CREDIT RISK BY INDUSTRY Annual expenses for credit loss expenses and net write-offs by economic sector (In thousands)

	Balance sheet credit risk	Off-balance sheet credit risk	Net annual write-offs	Balance sheet credit risk
INDUSTRY	01	02	03

01 Agriculture 02 Industry 03 Construction and real estate-construction 04 Construction and real estate-real estate activity 05 Electricity and water 06 Commerce 07 Hotels and catering 08 Transport and storage 09 Communications and computer services 10 Financial services 11 Business and other services 12 Public and community services 13 Private individuals-housing loans 14 Private individuals-other 15 Total

1 For balance sheet and off-balance-sheet credit risk.

(3/14) [11] Reporting Instructions for Banks Report on Foreign Representative Offices

Table 25 ANNUAL PROFIT AND LOSS ACCOUNT Rate of interest income and expenses

	Average Income / balance 1	Rate of income / expense (%)
1. Assets	01	02
01 Credit to the public	2
02 Of which: Fees
03 Credit to the government
04 Deposits in Banks
05 Deposits in central banks
06 Securities borrowed or purchased under resale agreements
07 Bonds held to maturity and available for sale
08 Gains/losses included in shareholders' equity for bonds transferred from the available for sale were deducted from the balance of held to maturity bonds
09 Gains/losses unrealized to fair value adjustments were deducted from the balance of bonds available for sale
10 Bonds for trading
11 Gains/losses unrealized to fair value adjustments were deducted from Bonds for trading
12 Other assets
13 Total interest - bearing assets
14 Receivables for non-interest bearing credit cards
15 Other non-interest bearing assets	3
16 Total assets
2. Liabilities
Deposits of the public
17 On Demand
18 Fixed term
19 Total
20 Deposits of the government
21 Deposits from central banks
22 Deposits from banks
23 Securities lent or sold under repurchase agreements
24 Bonds
25 Other liabilities
26 Total interest - bearing liabilities
27 Non- interest bearing deposits of the public
28 Payables for non-interest bearing credits card
29 Other non-interest bearing liabilities	4
30 Total liabilities
31 Total capital means
32 Total liabilities and capital means
33 Interest margin
34 Net yield on income -bearing assets	5

1 Based on monthly opening balance (in the unlinked Israeli currency segment, based on daily balance). 2 Before deduction of the average balance sheet balance of the allowance for credit losses. 3 Includes impaired debts that do not accrue interest income. Includes derivative instruments and other non-interest-bearing; net of the allowance for credit losses. 4 Includes derivative instruments 5 Net return - net interest income divided by total interest-bearing assets.

(In thousands) Report on Foreign Representative Offices

(3/14) [11] Reporting Instructions for Supervision of Banks: Reporting of Foreign Representative Offices Table 26 26 ANNUAL PROFIT AND LOSS ACCOUNT (Annual Profit and Loss) Fees (In thousands) Income / Average expenses balance 01 Income from account management fees 02 Income from credit cards 03 Income from securities transactions (excluding derivatives) 04 Income from financial instruments 05 Distribution fees for financial products 06 Trust and institutional management operations 07 Income from credit handling 08 Conversion differences 09 10 Net income from credit portfolio management services 11 Acceptances 12 Documentary credits 13 Credit guarantees 14 Guarantees to apartment purchasers 15 Other guarantees and liabilities 16 Total financing fees 17 Other fees and commissions (specify, if substantial) 18 Total operating commissions 1 Including effective component of hedge relationship

Table 27 27 ANNUAL PROFIT AND LOSS ACCOUNT (Annual Profit and Loss) Other income (In thousands) 01 01 Management fees from other related companies 02 Profits from severance pay funds, etc. 03 Profits from sale of assets received as credit repayment 04 Capital gain on sale of buildings and equipment 05 Capital loss on sale of buildings and equipment 06 Other (detail, if substantial) 07 Total other income Income from foreign-trade transactions and special foreign exchange services Income from management, Operating and trustee fees for institutions Reporting of Foreign Representative Offices outside Israel 1 Financing fees

(3/14) [11] Reporting Instructions for Supervision of Banks: Reporting of Foreign Representative Offices Table 28 28 ANNUAL PROFIT AND LOSS ACCOUNT (Annual Profit and Loss) Other expenses (In thousands) 01 01 Marketing and advertising 02 Communications (post, telephone, deliveries, etc.) 03 Computer (excluding salaries, depreciation and amortization, and rental fees) 04 Office expenses 05 Insurance 06 Deposit insurance premium 07 Professional services (legal and other advice, auditing, appraisals, etc.) 08 Directors' fees and reimbursements 09 Expense to directors arising from share-based payment transactions 10 On which: Expense to directors arising from transactions accounted for as equity share-based payment transactions 11 Management fees to companies that are related parties 12 Instruction, training, etc. 13 Commissions 14 Losses arising from assets received as credit repayment 15 Of which: Maintenance expenses on O.R.E.O.* 16 Loss on sale of O.R.E.O.* 17 Payments of fines to Bank of Israel 18 Others (detail, if substantial)

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19 Total other expenses

• O.R.E.O. - Other real estate owned. Reporting of Foreign Representative Offices outside Israel 865-36

(3/14) [11] Reporting Instructions for Supervision of Banks: Reporting of Foreign Representative Offices Table 29 29 ANNUAL PROFIT AND LOSS ACCOUNT (Annual Profit and Loss) Interest Income and Expenses Income / expenses 01 A. Interest income 1 01 Credit to the public 02 Credit to governments 03 Deposits with banks 04 Deposits with Bank of Israel and cash 05 Securities borrowed or purchased under repurchase agreements 06 Bonds 07 of which: Interest in respect of mortgage-backed bonds 08 Other assets 09 Total interest income B. Interest expenses 1 10 Deposits of the public 11 Deposits from governments 12 Deposits from Bank of Israel and cash 13 Deposits from banks 14 Securities loaned or sold under repurchase agreements 15 Bonds 16 Other liabilities 17 Total interest expenses 18 Net interest income (expenses) C. Net effect of hedging derivative instruments on interest income and expenses 19 Interest income 1 20 Interest expenses 1 D. Details of interest income from bonds, on accrual basis 21 Held to maturity 22 Available for sale 23 Held for trading 24 Total included in interest income 1 Including effective component of hedge relationship. Reporting of Foreign Representative Offices outside Israel

(3/14) [11] Reporting Instructions for Supervision of Banks: Reporting of Foreign Representative Offices Table 30 30 ANNUAL PROFIT AND LOSS ACCOUNT (Annual Profit and Loss) Non-interest financing income Income / expenses 01 A. Non-interest financing income from non-trading activities A.1 From activity in derivative instruments 01 Ineffective portion of hedge relationships (see C. below) 1 02 Net income (expense) from ALM derivative instruments 2 03 Total from activity in derivative instruments A.2 From investment in bonds 04 Profits on sale of bonds held to maturity 05 Losses on sale of bonds held to maturity 06 Of which: provision for impairments 07 Profits on sale of bonds available for sale 08 Losses on sale of bonds available for sale 09 Of which: provision for impairments 10 Of which: in respect of transfer of bonds to trading portfolio 11 Total from investment in bonds 12 A.3 Net exchange rate differential A.4 Profits (losses) from investments in shares 13 Profits on sale of shares available for sale 14 Losses on sale of shares available for sale 15 Of which: in respect of transfer of stocks to trading portfolio 16 Dividend on shares available for sale 17 Profits on sale of shares of companies included on equity basis 18 Losses on sale of shares of companies included on equity basis 19 Total from investment in shares 20 A.5 Profits (losses) in respect of securitization, net 21 A.6 Profits (losses) in respect of loans sold, net 22 Total financing non-interest income from non-trading activities B. Financing non-interest income from trading-related activities 3 23 Net income (expense) from other derivative instruments 24 Realized and unrealized profits (losses) from adjustments to fair value of trading bonds, net 25 Of which: Share of the gains or losses related to trading bonds still held as of balance sheet date 26 Realized and unrealized gains or losses from adjustments to fair value of trading shares, net 27 Of which: Share of the gains or losses related to trading shares still held as of balance sheet date 28 Dividends received on trading shares 29 Total from trading-related activities Financing non-interest income from trading-related activities, by risk exposure 30 Interest exposure 31 Foreign currency exposure 32 Exposure to shares 33 Exposure to commodities and others 34 Total C. Ineffective portion hedge relationship C.1. Fair value hedges 35 Ineffectiveness of hedges 36 Gain (loss) component from derivative instruments which was excluded for the purpose of hedging effectiveness assessment 37 Net gain (loss) from firm commitment which no longer qualifies as a fair value hedge C.2. Cash flow hedges 38 Ineffectiveness of hedges 39 Gain (loss) component from derivative instruments which was excluded for the purpose of hedging effectiveness assessment 40 Gain (loss) reclassified because it is probable that the forecast transactions will not occur 41 Total 1 1 Excluding effective component of hedge relationship. 2 Derivatives (ALM) which constitute part of the bank's assets/liabilities management system which were not designated for hedging. 3 Including exchange rate differentials which derived from trading activities. Reporting of Foreign Representative Offices outside Israel

(3/14) [11] Reporting Instructions for Supervision of Banks 865-39 Table 31 31 ANNUAL SECURITIES (In thousands) Amortized cost Fair value adjustment Fair value Unrealized profits Unrealized losses Other profit or loss, expected transactions Hedging adjustment Fair value to fair value (shares, at cost) Balance sheet A. Bonds held to maturity 01 Israeli government 02 Foreign government 03 Israeli financial institutions 04 Foreign financial institutions 05 Asset-backed or mortgage-backed (MBS) 06 Others, Israel 07 Others, foreign 08 Total Bonds held to maturity 2 B. Securities available for sale: Bonds 09 Israeli government 10 Foreign government 11 Israeli financial institutions 12 Foreign financial institutions 13 Asset-backed or mortgage-backed (MBS) 14 Others, Israel 15 Others, foreign 16 Total 17 Stocks available for sale 18 Of which: Stocks at cost 19 Total Securities available for sale 2 C. Trading securities Bonds 20 Israeli government 21 Foreign government 22 Israeli financial institutions 23 Foreign financial institutions 24 Asset-backed or mortgage-backed (MBS) 25 Others, Israel 26 Others, foreign 27 Total 28 Stocks 29 Of which: Stocks at cost 30 Total trading securities 3 31 Of which: Securities classified as for trade according to section 20 32 Total securities* 33 Stocks at cost (no available fair value) *Of which bonds: 34 Consolidated subsidiaries 35 Companies included on an equity basis 36 Parent company or controlled by parent co. *Of which stocks: 37 Consolidated subsidiaries 38 Included companies (minority interest held) 39 Parent company or controlled by parent co. *Of which 40 Impaired bonds from which interest income is accruing 41 Impaired bonds from which interest income is not accruing 42 Non-impaired bonds from which interest income is accruing, and which are 90 or more days in arrears 43 Non-impaired bonds from which interest income is accruing, and which are 30- 89 days in arrears 1 Fair value data are generally based on stock-exchange prices, which do not necessarily reflect the price which would be received from large-scale sale of securities. 2 Included in equity in the item: Adjustment for securities available for sale at fair value. Amounts in columns 3 and 4 are included in equity in item 3-4. 3 Recorded in the profit and loss account. Amounts in columns 3 and 4 are recorded in the profit and loss account. Reporting of Foreign Representative Offices

REPORTING BY OVERSEAS OFFICES

1. The reporting system The overseas offices are required to submit the following returns to the Supervisor of Banks (via the head office of the banking corporation in Israel): a. Financial returns to the Supervisor of Banks (see Sections 4 through 17, pages 48–50, Appendix A and Tables 01–35). b. Annual audited financial statements and quarterly reports reviewed by an accountant. c. Copies of quarterly and annual returns to local supervisory authorities in Switzerland, the UK and the US. d. Update of basic data (see Appendix B). e. Quarterly return on examinations conducted in the overseas offices. This return is to be drawn up by the banking corporation (see Appendix C). f. An immediate report in the following cases:

1. appointment of a new chairman, managing director or internal auditor;
2. appointment of a new accountant;
3. significant change in conditions and restrictions imposed by the parent bank or bank’s head office;
4. significant change in conditions and restrictions imposed by the supervision authorities;
5. deviation from the terms of the Bank of Israel permit;
6. change of address;
7. events that could materially effect the financial results or reputation of the overseas office. All returns are to be sent to the Information and Reporting Unit of the Banking Supervision Department

2. Application a. The returns listed in Section 1 above must be submitted by every overseas branch or agency of a banking corporation and every overseas banking subsidiary and consolidated banking company not consolidated in the financial statements of an overseas banking company. The return is to be made separately for each subsidiary company or branch. b. Other subsidiaries abroad or other companies abroad in which the bank in Israel has an interest as defined in the Banking (Licensing) Law, 5741–1981 are required to submit the following returns:

1. an annual balance sheet and profit and loss account in the format determined by the company;
2. basic data as specified in Appendix B. c. A subsidiary company shall report on a consolidated basis, i.e., it must consolidate in its return the activities of all its branches (including branches in other countries) and of its own subsidiary companies. d. If secrecy laws in the country in which the overseas office is located prevent it from disclosing certain information required in the returns as set out in this directive, the office should submit to the Supervisor of Banks, via the head office of the banking corporation in Israel, an appropriate written request for exemption from such disclosure. e. Nonbank subsidiaries abroad of a banking corporation (not consolidated in a banking company overseas) that have banking subsidiaries shall submit to the Supervisor of Banks only their annual audited financial statements

Submission dates for returns 3. a. The annual audited financial statements and quarterly reviewed returns must be submitted immediately on approval. The quarterly financial returns to the Supervisor of Banks must be submitted within 45 days of the final date of the period to which they apply. The annual financial returns to the Supervisor of Banks must be submitted within 60 days of the end of the period to which they apply. b. Reports on examinations conducted in the overseas offices must be submitted within 14 days of the date of the reported quarter. c. Basic data must be updated continually. d. Copies of returns to the local supervisory authorities must be submitted at the same time as they are submitted to such authorities

Applicability of financial returns to the Supervisor of Banks 4. The schedule of returns is divided into those submitted quarterly, and those submitted annually. Part 1-Quarterly Return on Table No. Quarterly/Annual balance sheet 01 Quarterly/Annual Credit to the public, problematic credit risk and non-performing assets 02 Quarterly/Annual total credit risk to the public by industry 03 Quarterly/Annual deposits from the public and total credit risk, by size 04 Quarterly/Annual deposits distribution by sector 05 Quarterly/Annual deposits distribution by country 06 Quarterly/Annual contingent liabilities and special commitments 07 Quarterly/Annual derivative financial instruments 08 Quarterly/Annual report on fiduciary & managed assets in private banking segment 09 Quarterly/Annual capital adequacy 10 Quarterly profit and loss account* 11 Quarterly credit loss allowance* 12 Quarterly expenses for credit loss expenses and net write-offs by economic sector* 13 Quarterly rate of interest income and expenses* 14 Quarterly fees* 15 Quarterly other income* 16 Quarterly other expenses* 17 Quarterly interest income and expenses* 18 Quarterly non-interest financing income * 19 Quarterly securities* 20 Quarterly additional details of mortgage and asset-backed securities* 21

Part 2-Annually Annual profit and loss account 22 Annual credit loss allowance 23 Annual expenses for credit loss expenses and net write-offs by economic sector 24 Annual rate of interest income and expenses 25 Annual fees 26 Annual other income 27 Annual other expenses 28 Annual interest income and expenses 29 Annual non-interest financing income 30 Annual securities 31 Annual additional details of mortgage and assets-backed securities. 32 Annual personnel and salaries 33 Annual interested and related parties-Assets and liabilities 34 Annual interested and related parties-Financial results 35

• Not submitted for fourth quarter.

Reporting Procedure 5. a. The returns as per Section 4 above should be transmitted to the Banking Supervision Department via computer-to-computer communication on the internet, using the Bank of Israel's secure Cyber-Ark technology. The format of the returns is enclosed. b. Appendices B and C and financial statements will be updated on the "Tehilla" website. c. Copies of returns to local supervisory authorities as per Section 1c above should be transmitted by electronic mail in accordance with the table in Guideline No. 803.

General 6. a. As stated in Section 2c above, the returns must be on a consolidated basis. Inter-office transactions must not be offset except for the purposes of consolidation. b. 1) Quarterly balance sheets are to be compiled to the end of each calendar quarter. Annual returns, listed in Part 1 of Section 4, are to be compiled to the end of December. 2) Quarterly profit and loss accounts are to be compiled for the first, second, and third quarters only. c. A table for comparing the returns from overseas offices with the annual report to the public is attached (Appendix A). d. Unless stated otherwise, the return will be in thousands of units of the currency of the country in which the office is located. Rates must be reported as percentages, accurate to two places after the decimal point.

Definitions and clarifications 7. a. The item "Bank deposits" should include accrued losses in the branch which cannot be offset against head office deposits in the branch and which have not yet been covered by the head office in Israel. b. Deposits by a broker, whether on his own behalf or on behalf of his clients, are to be considered as a single deposit. c. Branch profits should be included under ‘other liabilities.’ d. Transactions in currencies other than that of the country in which the overseas office is located should be translated at the exchange rate on the day of the transaction. However, they may also be translated at the average exchange rate for the month in which they took place.

Balance sheet (Table 01) 8. The balance of assets on the balance sheet should be shown after deduction of the relevant provisions.

Total credit risk to the public by industry (Table 03), Expenses for credit loss expenses and net write-offs by economic sector (Tables 13 and 24) 9. a. The industry classification of credit should be made according to the borrower’s main activity, and in accordance with rules set in Addendum 6 to the Management Report in the Guidelines for Preparing Reports to the Public. b. Balance-sheet and off-balance-sheet credit risk is shown before deducting the provision for credit losses and before the effect of collateral that can be deducted for purposes of debt of a borrower or group of borrowers. c. This should be classified into ‘for use in host country’ or ‘for use in Israel’ according to the location of the final use of the credit (and not according to the final risk, or the customer’s country of residence).

Deposits from the public and total credit risk, by size (Table 04) 10. Classification is to be made by the number of borrowers/depositors, and not by the number of accounts. For reporting purposes, the credit/deposits in all the accounts of each customer of the overseas office should be totaled.

Deposits distribution by sector (Table 05) 11. Foreign banks are those whose head offices are outside Israel (including banks in the country where the overseas office is located), except banking subsidiaries of Israeli banks, which, for the purposes of these returns, are regarded as Israeli banks. Deposits should be shown after deduction of the relevant provisions.

Contingent liabilities and special commitments (Table 07) 12. a. The classification by country is according to the customer’s country of residence. b. Liabilities for granting credit which are not irrevocable obligations should be included under ‘Unutilized lines of credit.’

Capital Adequacy (Table 10) 13. a. This table should be completed in accordance with the rules in the host country. b. Branches are asked to complete details of risk-weighted assets only (rows 03 to 06).

Quarterly profit and loss account (Tables 11-21) 14. In the quarterly returns, only the operating results for that quarter are to be included (and not cumulative results since the beginning of the year).

SCHEDULES TO THE PROFIT AND LOSS ACCOUNT Rate of interest income and expenses (Tables 14, 25) 15. a. This column is for average balances of assets, as classified in the balance sheet. b. Average balances are to be calculated as the sum of the monthly opening balances before deduction of credit loss provision divided by the number of months. c. The rate of income/expenses is calculated by dividing financing income/expenses by the total average balance. The rate of income/expenditure for the quarter will be calculated on an annual basis according to the formula set out on page 680–10 of the directives regarding the quarterly report to the public in the Guidelines for Preparing Reports to the Public.

Annual return on personnel and salaries (Table 33) 16. a. Employees seconded to other companies should not be included, if the office is reimbursed by those companies for expenses incurred for these employees, and if they are included in the returns of those companies. b. The annual average is calculated on the basis of the number of employees/employee posts at the end of each of the twelve months of the year ended. c. The total number of employee posts does not include overtime.

Annual return on interested and related parties (Tables 34, 35) 17. a. Reporting by subsidiaries

1. Transactions with another branch of the bank which is the parent company should be recorded in the appropriate column ‘Parent company’s offices in Israel/outside Israel.’
2. Transactions with another subsidiary of the parent company and transactions with a subsidiary of the reporting subsidiary should be recorded in the column ‘Corporations controlled by parent company.’ b. Reporting by branches/agencies on transactions with parent companies:
3. Transactions with other branches in Israel which belong to the same bank as the branch should be recorded in the column ‘Offices in Israel;’
4. Transactions with other offices outside Israel which belong to the same bank as the branch should be recorded in the column ‘Offices outside Israel;’
5. Transactions with corporations controlled by the bank to which the branch belongs should be recorded in the column ‘Corporations controlled by parent company.’

Table 32 ANNUAL ADDITIONAL DETAILS OF MORTGAGE- AND ASSET-BACKED SECURITIES (In thousands)

	Fair value	Losses	Profits	Amortized cost
01	02	03	04

Securities available for sale: (MBS): Total pass-through MBS securities 01 Securities Mortgage GNMA guaranteed securities 02 Securities backed issued by FHLMC and FNMA 03 Other securities 04 Total pass-through MBS securities (MBS) 05 Securities issued or guaranteed by FHLMC, FNMA, GNMA 06 Securities secured by MBS securities issued or guaranteed by FNMA, FHLMC or GNMA 07 Other MBS securities 08 Total other MBS securities 09 Total MBS securities 10 Asset-backed securities (ABS): Credit card receivables 11 Credit lines for any purpose secured by residential apartment 12 Credit for purchase of automobile 13 Other credit for private individuals 14 Credit not for private individuals 15 Other securities 16 Total ABS securities 17 Total mortgage-backed and asset-backed securities available for sale

Securities held to maturity: (MBS): 18 Securities Mortgage GNMA guaranteed securities 19 Securities backed issued by FHLMC and FNMA 20 Other securities 21 Securities issued or guaranteed by FHLMC, FNMA, GNMA 22 Securities secured by MBS securities issued or guaranteed by FNMA, FHLMC or GNMA 23 Other MBS securities 24 Total MBS securities 25 Asset-backed securities (ABS): Credit card receivables 26 Credit lines for any purpose secured by residential apartment 27 Credit for purchase of automobile 28 Other credit for private individuals 29 Credit not for private individuals 30 Other securities 31 Total ABS securities 32 Total mortgage-backed and asset-backed securities held to maturity

Securities available for trading: (MBS): Total pass-through MBS securities 33 Securities Mortgage GNMA guaranteed securities 34 Securities backed issued by FHLMC and FNMA 35 Other securities 36 Total pass-through MBS securities (MBS) 37 Securities issued or guaranteed by FHLMC, FNMA, GNMA 38 Securities secured by MBS securities issued or guaranteed by FNMA, FHLMC or GNMA 39 Other MBS securities 40 Total other MBS securities 41 Total MBS securities 42 Asset-backed securities (ABS): Credit card receivables 43 Credit lines for any purpose secured by residential apartment 44 Credit for purchase of automobile 45 Other credit for private individuals 46 Credit not for private individuals 47 Other securities 48 Total ABS securities 49 Total mortgage-backed and asset-backed securities available for trading 50 Total mortgage-backed and asset-backed securities

Cumulative other overall profit Other MBS securities (incl. CMO, REMIC and STRIPPED MBS) Total mortgage-backed and asset-backed bonds held to maturity Pass-through securities Total MBS and ABS available for trading Pass-through securities Other MBS securities (incl. CMO, REMIC and STRIPPED MBS) Total MBS and ABS Pass-through securities Other MBS securities (incl. CMO, REMIC and STRIPPED MBS) Total MBS and ABS available for trading

Table 33 ANNUAL PROFIT AND LOSS ACCOUNT Personnel and salaries

	Salaries and related expenses
	Total hours	Posts	Full time	Part-time	Overtime hours	Total
	(In thousands)
01	02	03	04	05	06

01 Total employees of reporting office 02 Five highest salary earners - Total 1 Translated into number of posts. 2 Excluding overtime hours

Annual averages

Table 34 Annual Interested and Related Parties

1. Assets and Liabilities (In thousands)

APPENDIX A Comparison of returns from overseas offices with the annual report to the public Returns from overseas offices Annual report to the public Balance sheet (Table 01) Financial statement, Addendum A-1 Problematic credit risk and non-performing assets (quarterly/annual) (Table 02) Appendix A to the Directors Report, Financial statement note 4 Total credit risk to the public by industry (Table 03) and expenses for credit loss expenses and net write-offs by economic sector (Tables 13,24) Management report, Addendum 6 Deposits from the public and total credit risk, by size (Table 04) Financial statement, note 4c Distribution of deposits (Tables 05,06) ------------ Contingent liabilities and special commitments (Table 07) Financial statement, note 18 Derivative financial instruments (Table 08) Financial statement, note 18B Fiduciary & managed assets in private banking segment (Table 09) Financial statement, note 29 Capital adequacy (Table 10) Financial statement, note 13B Profit and loss account (Tables 11,22) Financial statement, Addendum A-2 Credit loss allowance (Tables 12,23) Financial statement, note 4a Rate of interest income and expenses (Tables 14, 25) Management report Addendum 3. Fees (Tables 15, 26) Financial statement, note 22 Other income (Tables 16, 27) Financial statement, note 23 Other expenses (Tables 17,28) Financial statement, note 26 Interest Income and Expenses (Tables 18, 29) Financial statement, note 20 Non-interest financing income (Tables 19, 30) Financial statement, note 21 Securities (Tables 20,31) Financial statement, note 3 Additional details of mortgage and assets￾backed securities (Tables 21,32) Financial statement, note 3 A Personnel and salaries (Table 33) ------------ Interested and related parties (Tables 34, 35) Financial statement, note 19

(3/14) [11] לפיקוח הדיווח הוראות :הבנקים על המפקח 865-52 'עמ שלוחות דיווחי APPENDIX B - Basic data A. Subsidiaries

1. General information Name of office (in Hebrew and English) Organizational structure Head office address (in English) Telephone number Fax number Year established Number of branches Date of permit from local supervisory authority
2. Names of main office holders Chairman Vice chairman CEO Vice CEO Legal counsel Comptroller Chief accountant Internal auditor (including location (country)) Auditor (including address, telephone number, and fax number) Board members1 Board committees2
3. Local supervisory authority (including address and fax number) 1 For all board members indicate whether external or internal (director from the banking group or its representative), ID or passport number, and details of education, a job description of their main occupation, and the names of other corporations in which they serve as directors or hold senior positions. 2 Give details of all Board committees, with the names of the members of each committee and the frequency of meetings actually held.

(3/14) [11] לפיקוח הדיווח הוראות :הבנקים על המפקח 865-53 'עמ שלוחות דיווחי

APPENDIX B - Basic data A. Subsidiaries (cont.) Capital structure Share capital issued and fully paid up Share capital called-up Share capital registered List shares by type, in original currency Date issued Total

Shareholders Shareholders (by type of shares)* Percent of capital Percent of votes

• Please give details of shareholders owning more than 10 percent of the bank's equity, giving them voting or controlling rights. For companies in which the bank holds more than 10 percent of their equity or votes please give the following details: Company name Country / town Field of activity capital Percent of capital Percent of control is balance sheet consolidates

(3/14) [11] לפיקוח הדיווח הוראות :הבנקים על המפקח 865-54 'עמ שלוחות דיווח APPENDIX B—Basic data (cont.) B. Branches and agencies

1. General information Name of office (in Hebrew and English) Organizational structure Head office address (in English) Telephone number Fax number Year established Number of branches Date of permit from local supervisory authority
2. Names of main office holders Branch manager Branch vice manager Chief accountant Internal auditor (including location (country)) Accountant (including address, telephone number and fax number)
3. Management committees (e.g., Credit Committee) Give details of committees, including the names of the committee members and their roles, and frequency with which meetings are held.

(3/14) [11] לפיקוח הדיווח הוראות :הבנקים על המפקח 865-55 'עמ שלוחות דיווחי

APPENDIX B - Basic data (cont.) C. Conditions and restrictions imposed by parent company/head office in Israel

1. Authority of the subsidiary/branch in granting credit, as follows: a. For a subsidiary—the authority of the board of directors, board credit committee and CEO (or alternate authority). b. For a branch or agency—a senior manager in the head office in Israel (responsible for credit in the bank’s branches abroad) and the manager or the deciding authority of the branch itself.
2. Restrictions on the types and extent of uses (e.g., restrictions on single￾borrower indebtedness or group-of-borrowers indebtedness, industry concentration), to be shown as follows: a. Balance-sheet activity; b. Off- balance-sheet activity.
3. Liquidity constraints.
4. Constraints on leverage ratio.
5. Restrictions on the assets/liabilities ratios (including positions in maturities, currencies).
6. Restrictions on activities in certain currencies.
7. Guarantees/comfort letters issued by the parent company.
8. Guarantees/comfort letters issued by the subsidiary for its subsidiaries.

(3/14) [11] לפיקוח הדיווח הוראות :הבנקים על המפקח 865-56 'עמ שלוחות דיווח APPENDIX B - Basic data (cont.) D .Material restrictions – legal or by directives of the local supervisory authority1 Restrictions on the extent of activity

1. a. Regarding the capital/risk assets ratio of subsidiaries, state the required capital/balance-sheet ratio, and the weights of the assets and capital used in calculating the ratio; b. Give details of restrictions on the extent and/or composition of activity of branches (ratio of quasi-capital liabilities to balance sheet, credit/balance sheet ratio, etc.). Restrictions on risk exposure
2. a. Single borrower/group of borrowers indebtedness b. Exposure to country risk; c. Industry concentration; d. Transactions with the parent company and related concerns; e. Transactions with concerns related to minority shareholders (for subsidiaries); f. Positions: maturity/interest/currency; g. Other material restrictions. Other restrictions
3. a. Restrictions on the composition of the board of directors (minimum number, ratio of local to foreign directors, etc.); b. Report on the compliance with the terms of the Bank of Israel permit to hold or open an overseas office (including details of conditions which were not met by the overseas office); c. Give details of any other restrictions, not mentioned above. 1 Indicate whether the restrictions are imposed by law, by general directives of the local supervisory authority, by the conditions of the banking permit, or by specific directives of the supervisory authority.

(3/14) [11] לפיקוח הדיווח הוראות :הבנקים על המפקח 865-57 'עמ שלוחות דיווחי

APPENDIX C - List of examinations performed Examinations carried out on the bank`s overseas offices in the quarter ending _________ (by the supervisory authorities overseas, the management of the office, head-office management, or by an auditor). Name of banking corporation _______Number of corporation ________Date _____ Examining body Office examined Subject examined Date report signed

(3/14) [3] לפיקוח הדיווח הוראות :הבנקים על המפקח 897-55 'עמ עדכונים מפתח -' ג נספח עמוד להכניס עמוד להוציא נושא הוראה חוזר תאריך (2/14) [18] 801-1 (7/13) [17] 801-1 הדיווח הוראות 2413 18.02.2014 (2/14) [11] 801-2 (7/13) [10] 801-2 לפיקוח (2/14) [40] 801-3 (9/11) [39] 801-3 (2/14) [53] 801-4 (7/13) [52] 801-4 (2/14) [76] 803-1 (7/13) [75] 803-1 (2/14) [80] 803-2 (7/13) [79] 803-2 (2/14) [14] 806-1-5 שונות גרסאות 806-1-5 #(2/14) [9] 810D-15 (4/13) [8] 810D-15 #(2/14) [6] 810D-16 (12/11) [6] 810D-16 *(1/11) [10] 821-1 (1/11) [10] 821-1 (2/14) [13] 821-2 (2/13) [12] 821-2 (2/14) [11] 821-5-10 (2/13) [10] 821-5-10 *(1/11) [6] 833-3 (1/11) [6] 833-3 (2/14) [6] 833-4 (9/11) [5] 833-4 *(9/11) [11] 877-1 (9/11) [11] 877-1 (1/14) [12] 877-2 (9/11) [11] 877-2 (7/13) [1] 889-1,4 (7/13) [1] 889-1,4 #(2/14) [2] 889-2-3 (7/13) [1] 889-2-3 ------------------- (2/13) [1] 810E-1-5 (2/14) [1] 897-55 ------------------- (2/14) [7] 807-1-3 שונות גרסאות 807-1-3 ,הדירקטוריון ר"יו נתוני 807 2412 23.02.2014 (2/14) [2] 897-55 (2/14) [1] 897-55 ורואה הבכיר הסגל החשבון (3/14) [11] 865-1-57 (2/11) [10] 865-1-55 ל"חו שלוחות 865 2414 09.03.2014 (3/14) [3] 897-55 (2/14) [2] 897-55 .צדדית דו להדפסה המעבר בעקבות מחדש הודפס אך ,עודכן לא זה עמוד טכני תיקון #