Reporting to the Banking Supervision Department Directives

Bank of Israel Banking Supervision Department

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

18 February 2014 Jerusalem, 18 Adar II 5774 Circular No. 06-2413 - 06

To: Banking Institutions and Credit Card Companies

Subject: Reporting to the Banking Supervision Department Directives

Introduction

1. The effective date of the temporary directive Circular No. 06-2369 was set as 12.2.2013 from 23.2.2013 (quarterly) (Construction Credit Risk (888E)).
2. In accordance with this, the current circular incorporates this directive into the "Reporting to the Banking Supervision Department Directives" collection No. 806.
3. Concurrently, the temporary directive No. 888E is repealed.
4. The directive No. 821 (Monthly Balance Sheet) is amended and updated to obtain information for the public and to adapt to the monthly balance sheet.
5. The directive No. 833 (Exposure of Banking Institutions to Foreign Financial Institutions) is also updated, along with technical corrections to the directives on Large Credit Exposures (810D), Housing Loans (877), and Emergency Reporting (889-V) (Interest).

Amendments to the Directives

Directive No. 806 (Total Credit Risk in the Construction Industry (Quarterly))

5. The temporary directive No. 888E (Construction Credit Risk) will be incorporated into Directive No. 806. The name of the directive will henceforth be "Construction Credit Risk" and the reporting will become quarterly. The current version is repealed.

Directive No. 821 (Monthly Balance Sheet)

6. The following changes and clarifications apply to the definitions in Section 5: a. Subsections d-b are deleted and replaced with: "Private and commercial persons." b. The definition of "Resident" in subsection e (old numbering) is replaced with: "Non-resident – a resident of Israel who is not a foreigner." c. Subsections of subsection e in Section 5 are renumbered.

7. The line "05-02 (Specialized Banking Institutions)" is deleted from sheets 05, 17, 05, 22.

8. The line "06-04, 02 (Credit intended for deposits)" is deleted from sheets 06, 31, 33, 14.

9. The line "06-05, 03 (Deposits intended)" is deleted from sheets 06, 27, 33, 23.

10. The line "02 (Related companies of)" is replaced with "(Related companies of) Financial Institutions" in sheet 10 (old numbering).

11. The line "03 (Others)" is deleted from sheet 03.

12. The line "04 (Banking Institutions through)" is deleted from sheets 04, 02.

13. The line "14-20 (The Reporting Entity)" is deleted from sheets 14, 20.

14. The existing detail in lines 12-17 (old numbering) of sheet 04 is replaced with the following detail "Value of Securities": a. Israeli Government b. Foreign Governments c. Financial Institutions in Israel d. Foreign Financial Institutions e. Asset-Backed Securities (ABS) f. Mortgage-Backed Securities (MBS) g. Others in Israel h. Foreign Others All lines in the sheet are renumbered.

Explanatory Note: Adaptation to the "Reporting to the Banking Supervision Department Directives".

Directive No. 833 (Exposure of Banking Institutions to Foreign Financial Institutions (Quarterly))

14. In Annex 1 (Country Identification Codes), the country code for Georgia (code 308) is deleted from line 4.

Directive No. 888E (Total Credit Risk in Construction (Quarterly))

15. The reporting directive is repealed.

Explanatory Note: See Section 5 above.

Commencement

16. The commencement of these amendments to the directive is from 31.3.2014.

Inquiries and Questions

17. Inquiries and questions regarding the tables in Directive No. 803 (Reporting to the Banking Supervision Department Directives) should be directed to Directive No. 803.

Updating the Directives Collection

18. The following pages are updated in the "Reporting to the Banking Supervision Department Directives" collection:

Insert Page	Remove Page
801-1 [18] (2/14)	801-1 [17] (7/13)
801-2 [11] (2/14)	801-2 [10] (7/13)
801-3 [40] (2/14)	801-3 [39] (9/11)
801-4 [53] (2/14)	801-4 [52] (7/13)
803-1 [76] (2/14)	803-1 [75] (7/13)
803-2 [80] (2/14)	803-2 [79] (7/13)
806-1-5 Various versions (2/14)	806-1-5 (7/13)
810D-15 [9] #(2/14)	810D-15 [8] (4/13)
810D-16 [7] #(2/14)	810D-16 [6] (12/11)
821-1 [10] *(1/11)	821-1 [10] (1/11)
821-2 [13] (2/14)	821-2 [12] (2/13)
821-5-10 [11] (2/14)	821-5-10 [10] (2/13)
833-3 [6] *(1/11)	833-3 [6] (1/11)
833-4 [6] (2/14)	833-4 [5] (9/11)
877-1 [11] *(9/11)	877-1 [11] (9/11)
877-2 [12] (1/14)	877-2 [11] (9/11)
889-1,4 [1] *(7/13)	889-1,4 [1] (7/13)
889-2-3 [2] #(2/14)	889-2-3 [1] (7/13)
888E-1-5 ---------------------	888E-1-5 [1] (2/13)
897-55 [1] (2/14)	---------------------

• Page updated but reprinted due to side printing.

Technical correction.

With respect,

Orr Soffer Deputy Superintendent of Banks

---

Reporting to the Banking Supervision Department Directives Superintendent of Banks

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803	Balance and off-balance sheet data
809
814
821
827	Liquidity Risk (Monthly and Quarterly)
850
	Profit and Loss
809
810B
828
829
832
850
856
	Capital
838	Capital and Adequacy Measurement (Quarterly)
	Credit Card Credit
806
810A
810C
810D
810E
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
831
869	Card Fees (Quarterly)
	Mortgage Activity
876
877	Housing Loans (Monthly)
	Interest Information - Housing Loans (Monthly)
	Fees for Banking Services (Quarterly)
	Fees for Credit Card Services (Quarterly)
	Additional Provisions for Supplied Debts (Quarterly)
	Credit Exposures (Quarterly)
	Borrowers with Off-Balance Sheet NIS Balance and Credit Risk (Quarterly)
	Total Credit Risk Distribution by Economic Sector for the Public (Quarterly)
	Financial Report of Banking Institutions and Credit Card Companies for the Public (Annual/Quarterly)
	Credit for Acquisition of Control Means in Institutions (Quarterly)
	Large Credit Exposures (Quarterly)
	Construction Credit Risk (Quarterly)
	Geographic and Sectoral Activity Areas (Quarterly)
	Estimated Impact of Theoretical Changes on NIS Profit and Loss (Monthly and Quarterly)
	Financial Report of Banking Institutions and Credit Card Companies for the Public (Annual/Quarterly)
	Profit and Loss (Quarterly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818
819
819A
821
822	Effective Cost Calculation Data in the NIS Sector (Monthly)
823
825
827
828
829
830	Interest Rate for Internal Pricing by Maturity (Weekly)
831
832
833
834
838	Capital and Adequacy Measurement (Quarterly)
	Indexation Basis for Deposits and Credit Received/Given During the Month
	(Monthly)

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
846
850
856
865	Branches (Quarterly)
869	Card Fees (Quarterly)
870
876
877
889
896
897-1
897-4

Page	Directive Name	Content by Topic	Content by Subject	Directive Number
801
802
803
804
804A
806
807
808
809
810A
810B
810C
810D
810E
813
814
815
816
818

Reporting to the Banking Supervision Department Directives

Large Credit Exposures - Quarterly Report - Sheet 01 Amounts in Thousands of NIS

Gross On-Balance-Sheet Credit Risk Total Amount of Provisions for Credit Losses Net Accounting Balance Before Write-offs 39 Net Accounting Balance After Write-offs 40 Net Accounting Balance After Write-offs 41 (39-40=41)

Specific Basis Provisions for Credit Losses Attributed to Off-Balance-Sheet Credit Risk 45 Net Accounting Balance After Write-offs Less Specific Basis Provisions for Credit Losses 46 (41-45=46)

Of which: 42 Off-Balance-Sheet Credit Risk Under Supervision 43 Subordinated Off-Balance-Sheet Credit Risk 44 Impaired Off-Balance-Sheet Credit Risk

47 OTC Derivative Transactions: 48 Commitments of the Bank's Clearing Member (Defined as 'Liability') 49 Amounts Not Included in Line 48 (Options Written by the Borrower) 50 50% Rate Weighted for Guarantees under the Guarantees Law 51 10% Rate Weighted for Guarantees 52 NIS 53 Foreign Currency

Other Credit Instruments and Guarantees 54 NIS 55 Foreign Currency

Commitments (Including Conditional Credit Grants) (Defined as 'Liability') 56

Collective Basis Provisions for Credit Losses Attributed to Off-Balance-Sheet Credit Risk 57 Additional Provision Balance 58

Gross Liability Total On-Balance-Sheet Credit Risk Plus Off-Balance-Sheet Credit Risk Less Net Accounting Balance After Write-offs Less Specific Basis Provisions for Credit Losses 59 (31+46=59)

60 Guarantees to Third Parties (Defined as 'Liability') 61 Additions to Partnerships 62 Credit for Financing Others' Acquisition of Control Means Without Recourse to the Borrower (Ref. Article 1.7(a) of Circular 313) 63 64 Gross Liability (59+60+61+62=63) 65 Deductions 66 Of which: Commitments Regarding Clearing Member 67 Options and Other Derivatives 68 Net Liability (63-64=67) 69 Of which: Net Liability of the Reporting Institution Only

Credit for Financing Others' Acquisition of Control Means With Recourse to the Borrower

Large Credit Exposures - Quarterly Report - Sheet 01 Amounts in Thousands of NIS

Collateral Provided by the Borrower 70 Amount - Bank Deposits in the Reporting Institution 71 Value - Bank Deposits in the Reporting Institution 72 Value - Quotable Securities - NIS 73 Value - Quotable Securities - NIS 74 Value - Quotable Securities - Others 75 Value - Quotable Securities - Others 76 Value - Non-Quotable Securities 77 Value - Non-Quotable Securities 78 Amount - Third-Party Guarantees (Banks, State) 79 Value - Third-Party Guarantees (Banks, State) 80 Amount - Quotable Documents (Checks, Promissory Notes, etc.) 81 Value - Quotable Documents (Checks, Promissory Notes, etc.) 82 Value - Financial Project Financing 83 Value - Fixed Real Estate Mortgage 84 Value - Fixed Real Estate Mortgage 85 Value - Other Fixed Mortgage 86 Value - Other Fixed Mortgage 87 Amount - Import/Export Documents 88 Value - Import/Export Documents

Total Value of Collateral 89 (71+73+75+77+79+81+82+84+86+88=89)

90 Of which: NIS Collateral Value

Of which: Shares as Collateral for Credit Without Recourse to the Borrower (Ref. Line 36 above) 91

Of which: Other Collateral for Credit Without Recourse to the Borrower (Ref. Line 36 above) 92

93 Amount - Third-Party Guarantees Without Limit 94 Others - Third-Party Guarantees 95 Current Mortgage 96 Collateral for Partnership Liability Included in Line 61 97 Weighted Average Time for Determining Real Estate Collateral Value

Reporting to the Banking Supervision Department Directives Monthly Balance Sheet

13. Return of Cheques: Other Accounts and Liabilities of the Banking Institution - Continued According to the reason for return.

14. Reporting shall be made via computer communication technology using the Internet. The reporting format is attached to the Bank of Israel.

15. The non-financial consolidated report includes companies whose activities in Israel were consolidated in the annual financial report of the banking institution according to Section 9 of the 'Instructions for Public Reporting (Banking)' (Page 14.2-661).

a. Commercial persons and private individuals. b. Non-Israeli residents. c. Accounts from which funds can be withdrawn on demand - 'On Call' credit.

Credit granted on call and repayable on demand according to the agreement between the bank and the customer.

v. Investment companies holding non-financial assets shall be presented in the monthly balance sheet under the column 'Non-Financial Items'.

z. Creditors' Deposit - 'K.P.H'.

1. The account must not have a balance.
2. No payment shall be made from the account via cheque.
3. No transfer shall be made from the account to another account or to another beneficiary, except to the 'On Call' account.
4. The deposit is not linked to the same customer at the same banking institution.

h. Deposits in banks/banks including the Postal Bank.

t. The total of all assets in the 'Financial Items' column shall correspond to the total of all financial assets in Appendix 'A' of the activity in Israel.

y. 'Structured Deposit': A public deposit that meets the definition of 'Structured Product' under the 'Regulated Products Law'.

11. 'Real Estate Construction Industry': As defined in the 'Instructions for Reporting to the Supervision' - Sheet 01. (Includes total credit risk allocation according to industry (Page 831)).

Monthly Balance Sheet Appendix 'A' - Financial Assets - Segments - Activity in Israel Sheet 02

NIS Indexed: g-v, Index Indexed: b, Non-Israeli Currency Indexed: a

1. Cash
2. Deposits in Banks in Israel
3. Deposits in Banks Related to the Banking Group
4. Other Banks
5. Total Others
6. Total
7. Marketable Securities - MKM
8. Other NIS
9. Financial Institutions
10. Others
11. Total
12. Marketable Securities Purchased or Lent under Repurchase Agreements
13. Credit to Israeli Residents - On Demand
14. Of which: Net to Public - Exception
15. On Call - Fixed Term
16. Others
17. Total Non-Resident
18. Credit to Israeli Residents - On Demand
19. Of which: Israel - Exception
20. On Call - Fixed Term
21. Others
22. Total Israeli Resident
23. Total
24. Credit to the Government
25. Investment Companies Holding Financial Assets
26. Assets in Derivatives
27. Other Financial Assets
28. Total Financial Assets

• After deducting provisions for credit losses

Monthly Balance Sheet Appendix 'A' - Financial Liabilities - Segments - Activity in Israel Sheet 03

1. Deposits of Residents According to Demand
2. Cheques Payable to the Public in Israel
3. Total
4. K.P.H
5. Fixed Term Deposits
6. Savings Plans
7. Total Israeli Residents
8. Deposit of Non-Resident According to Demand
9. Fixed Term (Foreign Currency)
10. Of which: Deposits of Autonomous Residents (On Demand)
11. Total Non-Resident
12. Total
13. Deposits in Banks in Israel
14. Banks Related to the Banking Group
15. Other Banks
16. Total
17. Banks in the Autonomous Areas - Of which
18. Total
20. Marketable Securities Sold or Lent under Repurchase Agreements
21. Deferred Liabilities and NIS Certificates
23. Other Financial Liabilities
24. Total Financial Liabilities
25. Liabilities in Derivatives

Monthly Balance Sheet Appendix 'A' - Financial Assets - Segments - Activity in Israel Sheet 04

NIS

1. Cash
2. Deposits in Banks in Israel
3. Deposits in Israel Related to the Banking Group
4. Other Banks
5. Total Others
6. 'Offshore' Related to the Banking Group
7. Others
8. Total
9. Deposits in Banks in the Autonomous Areas - Of which
10. Total
11. Securities of the Government of Israel
12. Securities of Foreign Governments
13. NIS of Financial Institutions in Israel
14. Foreign Financial Institutions
15. Asset-Backed Securities (ABS)
16. Mortgage-Backed Securities (MBS)
17. Others in Israel
18. Foreign Others
19. Total
20. Marketable Securities Purchased or Lent under Repurchase Agreements
21. Credit to Israeli Residents
22. Net to Public - Non-Residents*
23. Credit to Autonomous Residents - Of which
24. Total
25. Credit to the Government of Israel
26. Credit to Other Governments
27. Investments in Assets in Israel
28. 'Offshore' Financial Investment Companies
29. Total Held
30. Assets in Derivatives
31. Other Financial Assets
32. Total Financial Assets
33. Non-Financial Assets Held in Investment Companies 'Offshore'

• After deducting provisions for credit losses

Monthly Balance Sheet Appendix 'A' - Financial Liabilities - Segments - Activity in Israel Sheet 05

NIS

1. Deposits According to Demand of Residents with Compensation
2. Commercial: K.P.M - Demand Deposits of Israeli Residents
3. Private Individuals in Israel
4. Total
5. 'Oleh' K.P.M
6. Total
7. Fixed Term Deposits of Residents with Compensation
8. Commercial: K.P.M - Fixed Term Deposits of Israeli Residents
9. Private Individuals
10. Total
11. 'Oleh' K.P.M
12. Total
13. Deposits According to Demand of Non-Residents
14. Uncredited Demand Deposits of Non-Residents
15. Fixed Term Deposits of Non-Residents - Foreign
16. Total
17. Deposits of Autonomous Residents - Of which
18. Total
19. Deposits in Banks in Israel
20. Banks in Israel Related to the Banking Group
21. Other Banks
22. 'Onshore' Related to the Banking Group
23. Others
24. Banks in the Autonomous Areas - Of which
25. Total
26. Government Deposits
27. Marketable Securities Sold or Lent under Repurchase Agreements
28. Deferred Liability and NIS Certificates
29. Liabilities in Derivatives
30. Other Financial Liabilities
31. Total Financial Liabilities
32. Balances Deducted Due to Deposits in Banks
33. Branches of Union 'Offshore' Banks

Monthly Balance Sheet Appendix 'B' - Assets and Liabilities According to Basic Indexation Sheet 06

Total Items Other NIS Euro Dollar Indexed (Including) NIS Indexed (Including) NIS Indexed (Including) Non-Indexed (Including) Index Indexed (Including) Thousands of NIS

1. Cash and Deposits in Banks - Assets
2. Marketable Securities
3. Marketable Securities Purchased or Lent under Repurchase Agreements
4. Credit to Public
5. Provision for Credit Losses
6. Net Credit to Public
7. Credit to Government
8. Included in Investment Companies
9. Buildings and Equipment
10. Intangible Non-Financial Assets
11. Assets in Derivatives
12. Other Assets
13. Total Assets
14. Public Deposits - Liabilities
15. Deposits in Banks
16. Government Deposits
17. Marketable Securities Sold or Lent under Repurchase Agreements
18. Deferred Liabilities and NIS Certificates
19. Liabilities in Derivatives
20. Other Liabilities
21. Total Liabilities
22. Difference

Impact of Derivatives Instruments: 23. Derivatives Instruments (Excluding Options) 24. In-the-Money Options (In Terms of Underlying Asset) 25. Out-of-the-Money Options (In Terms of Underlying Asset)

Impact of Non-Derivatives Instruments: 26. Derivatives Instruments (Excluding Options) 27. In-the-Money Options (In Terms of Underlying Asset) 28. Out-of-the-Money Options (In Terms of Underlying Asset)

29. Total General
30. In-the-Money Options (Present Nominal Amount)
31. Out-of-the-Money Options (Present Nominal Amount)

Monthly Balance Sheet Appendix 'A' - Public Deposits and Net Credit to Public - Split by Israeli Residents, Foreign Residents, Corporations, Commercial Persons, and Private Individuals Sheet 07

NIS Indexed: g-v, Index Indexed: b, Non-Israeli Currency Indexed: a

1. Commercial Resident Credit
2. Of which: On Demand - Israel - Net to Public
3. Private Individuals
4. Of which: On Demand
5. Total Israeli Residents
6. Commercial Residents
7. Of which: On Demand - Foreign
8. Private Individuals
9. Of which: On Demand
10. Total Foreign Residents
11. Total Net Credit to Public
12. Commercial Resident Deposits
13. Private Individuals - Public in Israel
14. Total Israeli Residents
15. Commercial Residents
16. Private Individuals - Foreign
17. Total Foreign Residents
18. Total Public Deposits
19. Of which: Structured Deposits

• After deducting provisions for credit losses

Banking Institution Exposure to Foreign Financial Institutions Sheet 04-833

List of Countries and Codes: Togo 215, Bahrain 61, Abkhazia 317 Tonga 881, Belarus 304, Uganda 254 Taiwan 133, Belgium 620, Uzbekistan 315 East Timor (Portuguese) 132, Belize 269, Austria 510 Tanger 201, Bangladesh 116, Australia 860 Tanzania 255, Dahomey (Benin) 214, Ukraine 305 Trinidad and Tobago 761, Barbados 732, Uruguay 820 Greece 430, Brunei 134, Panama Canal Zone 741 Japan 160, Brazil 810, Azerbaijan 311 Jordan 40, Bermuda 731, United Arab Emirates 64 Kuwait 51, Georgia 309, Italy 670 Laos 124, Ghana 216, Gilbert and Ellice Islands 885 Lebanon 30, Gabon 287, Virgin Islands 738 Libya 230, Guadeloupe 757, Wallis and Futuna Islands 884 Luxembourg 630, Guam 135, Turks and Caicos Islands 739 Latvia 302, Guatemala 726, Marshall Islands 867 Liberia 209, Guyana 812, Norfolk Island 864 Lithuania 301, French Guiana 811, Seychelles Islands 289 Liechtenstein 521, Djibouti 251, Falkland Islands 832 Lesotho 272, Gibraltar 661, Fiji Islands 888 Mauritania 203, Guinea 207, Comoros Islands 278 Mauritius 276, Guinea-Bissau 206, Cook Islands 887 Mali 212, New Guinea 865, Cayman Islands 733 Madagascar 275, Equatorial Guinea 288, Cape Verde Islands 219 Mozambique 262, Gambia 205, British Solomon Islands 861 Moldova 307, Jamaica 737, Indonesia 130 Mongolia 150, Germany 500, Iceland 581 Montenegro 416, Grenada 753, Ireland 600 Montserrat 752, Dominica 751, Iran 90 Monaco 641, Denmark 580, El Salvador 724 East Timor 136, South Africa 270, Albania 440 Burma (Myanmar) 120, Haiti 736, Algeria 210 Micronesia 868, Hebrides Islands 863, Angola 281 Malawi 263, Netherlands Antilles 762, Andorra 662 Maldives 117, India 110, Antigua and Barbuda 758 Malaysia 127, Netherlands 610, Estonia 303 Malta 673, Hong Kong 141, Afghanistan 100 Egypt 240, Hungary 540, Ecuador 780 Macau 142, Honduras 725, Argentina 830 Macedonia 414, United Kingdom 590, Eritrea 249 Mexico 720, Dominican Republic 734, Armenia 9 Morocco 200, Vietnam 125, United States of America 710 Martinique 756, Vanuatu 871, Ethiopia 250 Nauru 886, Venezuela 760, Bahamas 735 Norway 570, United Kingdom 672, Bhutan 115 Niger 211, Zimbabwe 259, Botswana 271 Nigeria 213, Zambia 261, Bulgaria 420 New Zealand 870, Ivory Coast 218, Bolivia 800 Nicaragua 721, Tajikistan 314, Bosnia and Herzegovina 413 Namibia 274, Tonga 872, Burundi 285 Nepal 114, Palau 872, Burkina Faso 217

Interest Rate Information - Housing Loans Sheet 2-877

This sheet summarizes data from Sheet 12. (12. The credit granted during the month for residential purposes - automatically populated from previous sheets).

5. 'Housing Loan': As defined in 'Banking Management Instructions' No. 451.
6. 'Credit for Residential Purposes': As defined in 'Banking Management Instructions' No. 451, paragraphs 1, 2, or 4. It is clarified that this loan is for the purchase of a dwelling.
7. 'Credit Secured by Residential Dwelling': As defined in 'Banking Management Instructions' No. 451, paragraph 3. It is clarified that this definition includes only credit secured by a residential dwelling other than the one defined in 'Housing Loan'.
8. 'Loan-to-Value (LTV)', 'Investment Property', 'Purchase Groups': Calculated as 'Unsecured' according to the 'Instructions for Reporting to the Supervision' - 'Housing Loans' Quarterly Report No. 876.
9. 'Interest Rate': Weighted Average Effective Interest Rate. a. The annual effective interest rate shall be calculated on an adjusted interest rate basis (i.e., interest rate). The interest rate calculation shall take into account the payment frequency. b. Interest income from credit shall be included in the effective interest rate calculation according to Section 56 of the 'Instructions for Public Reporting'.
10. 'Anchor Rate': The rate determined according to an objective external basis, i.e., not directly affected by a fixed formula.
11. 'Credit Granted': Reported as 'Credit Granted' in one of the following cases: a. When a new loan is granted. b. When a bank grants an additional part of a loan to an existing customer (e.g., during construction stages or parallel to payments to the seller). c. When a loan is granted for the purpose of paying an early repayment fee.
12. 'Credit Repaid': Reported as 'Credit Repaid' in one of the following cases: a. When the loan is settled via a cancellation sheet, provided it does not affect the loan's classification as non-performing. b. When the loan is settled via a new cancellation sheet and the loan is restructured, e.g., by changing certain parameters of the loan:
13. Change in sector (e.g., indexation).
14. Change in interest rate conditions (e.g., variable to fixed, or change/addition of spread). Despite the above, a loan not in arrears on the monthly payment (even if temporarily frozen) shall not be included in 'Credit Repaid' (for three months).
15. Change in the repayment period of the loan.

Emergency Reporting Sheet 2-889

9. Reporting shall be made via computer communication technology using the Internet. The reporting format is attached to the Bank of Israel.
10. In case of communication failure as stated in Section 9 above, the data shall be transferred to the Bank of Israel offices (Jerusalem) by 12:00 on magnetic media (Disk on Key or CD). If other instructions are given, the data shall be transferred to the Bank of Israel offices in Tel Aviv (Benjamin Nahman Street 69).
11. The report shall be submitted as specified below: 11.1 Sheets 04-01: Location of the reporting file: Root\PK_masters File name: M8901VG.xls (Reporting Version - G) Method of sending the report: Create a file for the Bank of Israel via the special toolbar and transfer it to the Bank of Israel via the secure safe compartment to the Root\PK_klita partition. 11.2 Sheet 05: (Attached is an example of Sheet 05 below) Method of sending the report: Save the file as: P_889_05_bbbbb_yyyymmdd.xls (bbbbb - Bank Code, yyyymmdd - Reporting Date: yyyy-Year, mm-Month, dd-Day) Transfer to the Bank of Israel via the secure safe compartment to the Root\PK_klita partition. 11.3 Sheet 06: (Attached is an example of Sheet 06 below) Method of sending the report: Save the file as: P_889_06_bbbbb_yyyymmdd.xls (bbbbb - Bank Code, yyyymmdd - Reporting Date: yyyy-Year, mm-Month, dd-Day) Transfer to the Bank of Israel via the secure safe compartment to the Root\PK_BCM partition. 11.4 Sheet 07: (Attached is an example of Sheet 07 below) Method of sending the report: Save the file as: P_889_07_bbbbb_yyyymmdd_x.xls (bbbbb - Bank Code, yyyymmdd - Reporting Date: yyyy-Year, mm-Month, dd-Day, x - Sequence number for reporting on the same day) Transfer to the Bank of Israel via the secure safe compartment to the Root\PK_BCM partition.

Sheet 3-889

11.5 Sheets 08-10: Place the file for Sheets 08-10 under the name P_889_V.xlsm in the secure safe compartment under the partition Root\PK_masters. Additionally, place the file for Sheets 09-10 only under the name P_889_V_bbbbb_yyyymmdd_hhmm.xml in the partition Root\PRT_xml_ herum. (bbbbb - Bank Code, V - Version, yyyymmdd - Reporting Date: yyyy-Year, mm-Month, dd-Day, hhmm - Reporting Time: hh-Hour, mm-Minutes). Import the xml file into the Excel file using the appropriate button in the Excel file. Export the xml file for the Bank of Israel using the appropriate button in the file. Transfer to the Bank of Israel via the secure safe compartment to the Root\PK_klita partition.

12. The data reported in Sheets 05-01 shall be for the previous business day, except for the day the report is sent. (See instructions for Sheet 01 - 'Large Deposits' section). The reported data shall be updated as of 10-06.

13. The data reported in Sheets 06-10 are immediate sheets and shall be reported immediately upon any change.

14. Sheets 07-10 are immediate sheets.

15. Sheets 01-04 may be submitted based on reasonable estimates based on the best available information, provided that the banking institution informs the Bank of Israel of the submission deadline.

16. It is clarified herein that if the Supervisor decides to suspend the routine supervisory reports, in whole or in part, the banking institution shall continue to send them. Otherwise, they shall be completed after the end of the emergency situation.

17. 'Settled 'Offshore'' - 'Offshore' held by the banking institution that can be sold or liquidated by the banking institution. Settled 'Offshore' in clearing houses.

18. 'Deposits in Banks': As defined in the 'Reporting to the Supervision of Banks' No. 827.

19. 'Large Deposits': As defined in the 'Reporting to the Supervision of Banks' No. 827.

Example: If the report is sent on the 15th of the month, the data for Sheet 05-01 shall be for the 14th of the month (previous business day). The data for 'Large Deposits' shall be for the 13th of the month (ref. Section 12 above).

Appendix 'C' - Updates Key Sheet 55-897

Subject	Return Directive	Page to Insert	Page to Remove	Date
Reporting to the Supervision	801-1	2413	18.02.2014	(2/14) [17] 801-1
Reporting to the Supervision	801-2			(2/14) [11] 801-2
Reporting to the Supervision	801-3			(2/14) [40] 801-3
Reporting to the Supervision	801-4			(2/14) [53] 801-4
Reporting to the Supervision	803-1			(2/14) [76] 803-1
Reporting to the Supervision	803-2			(2/14) [80] 803-2
Various Versions	806-1-5			(2/14) [14] 806-1-5
Reporting to the Supervision	810D-15			#(2/14) [9] 810D-15
Reporting to the Supervision	810D-16			#(2/14) [6] 810D-16
Reporting to the Supervision	821-1			*(1/11) [10] 821-1
Reporting to the Supervision	821-2			(2/14) [13] 821-2
Reporting to the Supervision	821-5-10			(2/14) [11] 821-5-10
Reporting to the Supervision	833-3			*(1/11) [6] 833-3
Reporting to the Supervision	833-4			(2/14) [6] 833-4
Reporting to the Supervision	877-1			*(9/11) [11] 877-1
Reporting to the Supervision	877-2			(1/14) [12] 877-2
Reporting to the Supervision	889-1,4			*(7/13) [1] 889-1,4
Reporting to the Supervision	889-2-3			#(2/14) [2] 889-2-3
Reporting to the Supervision	810E-1-5			------------------- (2/13) [1]
Reporting to the Supervision	897-55			(2/14) [1] 897-55

• This page was updated but reprinted due to the transition to side printing.

Technical correction.