Revised Form BS 100 for Credit Institutions in Uganda Monthly Statement of Assets and Liabilities

REVISED FORM BS 100 FOR CREDIT INSTITUTIONS IN UGANDA MONTHLY STATEMENT OF ASSETS AND LIABILITIES (in 000s of Uganda Shillings) ASSETS Line No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s NOTES & COINS 10 BANK OF UGANDA SECURITIES 2 0 Bank of Uganda Bill 3 0 Other BOU Securities 4 0 CENTRAL GOVERNMENT SECURITIES 5 0 Treasury Bills (Lines 7 and 8) 6 00 0 Trading Account Securities 7 0 Investment Securities 8 0 Treasury Bonds 9 0 Other Central Government Securities 10 0 OTHER SECURITIES (NON-CENTRAL GOVERNMENT SECURITIES) 11 0 DEPOSITS 12 0 Deposits with Commercial banks in Uganda 13 0 Deposits with Credit Institutions in Uganda 14 0 Deposits with Micro-Finance Deposit Taking Institutions (MDI'S) in Uganda 15 0 Deposits with Other Financial Institutions in Uganda 16 0 Deposits with Non-Resident Banks 17 0 LOANS TO FINANCIAL INSTITUTIONS 18 0 Due from Commercial banks in Uganda 19 0 Due from Credit Institutions in Uganda 20 0 Due from Micro-Finance Deposit Taking Institutions (MDI's) in Uganda 21 0 Due from Other Financial Institutions in Uganda 22 0 Due from Resident Parent/Group Companies 23 0 Due from Non-Resident Banks 24 0 Due from Non-Resident Parent/Group Companies 25 0 LOANS AND ADMINISTERED ADVANCES (GROSS) 26 0 Gross Loans 27 0 Gross Administered Loans 28 0 Loan Loss Reserves 29 0 Specific Provisions 30 0 Interest in Suspense 31 0 Net Loans Outstanding (Lines 26 less 29) 32 0 FINANCIAL DERIVATIVES 33 0 EQUITY INVESTMENTS 34 0 Equity Investments in subsidiaries/affiliates 35 0 Other Equity Investments 36 0 FIXED ASSETS 37 0 Bank Premises 38 0 Staff Houses 39 0 Furniture, Equipment and Intangible Assets 40 0 Motor Vehicle & Other Fixed Assets 41 0 Accumulated Depreciation 42 0 Net Fixed Assets (Lines 37 less 42) 43 0 NET DUE FROM OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT 44 0 DUE FROM OTHER BANKS FOR ITEMS IN TRANSIT 45 0 OTHER ASSETS 46 0 TOTAL ASSETS (Lines 1, 2, 5, 11, 12, 18, 32, 33, 34, 43, 44, 45, 46) 47 0

LIABILITIES Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s DEPOSITS 48 0 Savings Deposits 49 0 Time Deposits 50 0 Certificate of Deposit 51 0 BORROWINGS 52 0 Bank of Uganda 53 0 Commercial banks (Repo Arrangement) 54 0 Commercial banks (Other Loans) 55 0 Credit Institutions 56 0 Micro-Finance Deposit Taking Institutions (MDI's) 57 0 Other Financial Institutions 58 0 Due to Parent/Group Companies 59 0 Other Borrowings- Residents 60 0 Non-Resident Banks 61 0 Due to Non-Resident Parent/Group Companies 62 0 Other Borrowings-Non-Residents 63 0 SECURITIES ISSUED 64 0 Bonds and Debentures 65 0 Other Securities 66 0 FINANCIAL DERIVATIVES 67 0 ADMINISTERED FUNDS 68 0 Bank of Uganda 69 0 Commercial banks 70 0 Credit Institutions 71 0 Micro-Finance Deposit Taking Institutions (MDI's) 72 0 Other Financial Institutions 73 0 Other Residents 74 0 Non-Resident Banks 75 0 Other Non-Residents 76 0 NET DUE TO OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT 77 0 OTHER LIABILITIES 78 0 Unpaid Bank Drafts 79 0 Other Accounts Payable 80 0 Other Provisions 81 0 Others 82 0 SUBORDINATED DEBT AND REDEEMABLE PREFERENCE SHARES 83 0 Subordinated debt 84 0 Redeemable preference shares 85 0 TOTAL LIABILITIES (Lines 48, 52, 64, 67, 68, 77, 78, 83) 86 0 CAPITAL 87 0 Paid up ordinary shares 88 0 Paid up preference shares 89 0 Share Premium 90 0 Retained Earnings/Deficits 91 0 Revaluation Reserves 92 0 General Provisions 93 0 Other Reserves (specify) 94 0 GRANTS 95 0 YEAR-TO-DATE PROFIT/LOSS (After Tax) 96 0 Revenue for Current Year 97 0 Expenditure for Current Year 98 0 TOTAL CAPITAL (Lines 87 and 96) 99 0 TOTAL LIABILITIES AND CAPITAL (Lines 86, 95 and 99) 100
SCHEDULE 1 - OFF BALANCE SHEET ITEMS (Ush, '000s)
Item Line
No. Shs, 000s
Foreign
Currency, Ushs,
Total
UShs, 000s
Outstanding Letters of Credit whether sight, usance or back to back, standby etc. 101 0 Guarantees 102 0 Performance Bonds 103 0 Unused loan/overdraft/commitment 104 0 Treasury Bills Held Under REPO Arrangement 105 0 Forward/Futures Contracts (Lines 106 and 107) 106 0 Purchases 107 0 Sales 108 0 Options, swaps/swapoptions, securitisations and other derivatives 109 0 TOTAL 110

SCHEDULE 2 - ANALYSIS OF LOANS AND ADVANCES
SCHEDULE 2(a) - SECTORAL ANALYSIS OF LOANS AND ADMINISTERED ADVANCES (Line 26)
ECONOMIC SECTOR Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s Agriculture (Crops, Livestock, Poultry), Fishing & Forestry 111 0 Production 112 0 Farming (Crops, Livestock and Poultry) 113 0 Fishing 114 0 Forestry 115 0 Other 116 0 Processing 117 0 Marketing 118 0 Mining and Quarrying 119 0 Crude Petroleum & Natural Gas 120 0 Other Mining & Quarrying 121 0 Manufacturing 122 0 Food, Beverages and Tobacco 123 0 Textiles, Apparel and Leather 124 0 Wood, Wood Products & Furniture 125 0 Paper, Paper Products, Printing & Publishing 126 0 Chemicals, Pharmaceuticals, Plastic and Rubber Products 127 0 Basic and Fabricated Non-Metal and Metal Products 128 0 Building & Construction Materials. 129 0 Other Manufacturing Industries 130 0 Trade 131 0 Wholesale Trade 132 0 Retail Trade 133 0 Restaurants and Hotels 134 0 Exports 135 0 Imports 136 0 Re-Exports 137 0 Transport and Communication 138 0 Land (Road & Rail) Transport 139 0 Water Transport 140 0 Air Transport 141 0 Travel Agencies 142 0 Postal & Courier Services 143 0 Telecommunications 144 0 Electricity and Water 145 0 Electricty, Lighting & Power 146 0 Water, Water Works & Supply 147 0 Building, Mortgages, Construction and Real Estate 148 0 Mortgage 149 0 Residential Mortgages 150 0 Commercial Mortgages 151 0 Land Purchase 152 0 Roads 153 0 General Construction Contractors e.g. Building/Construction Companies 154 0 Specialised Contractors e.g. Plumbers, Roof Repair, Electrical Contractors etc 155 0 Property Developers, Estate Agents and Letting Agents 156 0 Business Services 157 0 Working Capital 158 0 Other 159 0 Community, Social & Other Services 160 Education Services 161 0 Health Services 162 0 Membership Organisations, Community Development 163 0 Recreational, Cultural and Sporting Sevices 164 0 International Organisations 165 0 Personal Loans and Household Loans 166 0 Purchase of Durable Goods 167 0 Auto (Car) Loans 168 0 Non- durable Goods and Services 169 0 Others Activities (Not Anywhere Above) 170 TOTAL (Lines 111, 119, 122, 131, 138, 145, 148, 157,160, 166, 170) 171 0
SCHEDULE 2(b) - LOANS, OVERDRAFTS, DISCOUNTS AND ADMINISTERED ADVANCES (Line 26)
INSTITUTIONAL SECTOR AND RESIDENCE STATUS Line No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s Central Govt - Budgetary Accounts 172 0 Central Govt - Project Accounts 173 0 Central Govt - Autonomous Agencies 174 0 Local Government 175 0 Non-Financial Public Enterprises 176 0 Private Enterprises 177 0 Other Residents 178 0 Non-Residents 179 0 TOTAL 180 Note: The Totals in 2(a) and 2(b) should agree with each other, and with Line 26

SCHEDULE 2(c) - ANALYSIS OF DEMAND FOR CREDIT DURING THE MONTH
APPROVALS
SECTOR Line Number Shs, '000 Number Shs, '000 Agriculture 181 Mining and Quarrying 182 Manufacturing 183 Trade 184 Transport and Communication 185 Electricity and Water 186 Building, Mortgage, Construction and Real Estate 187 Business Services 188 Community, Social & Other Services 189 Personal Loan and Household Loans 190 Non-Residents, International Organisations 191 Others Activities (Not Anywhere Above) 192 TOTAL 193 0 Note: Include all Applications made During the Month only. Report all Loans Approved During the Month, Irrespective of when the Application was received.
SCHEDULE 2 (d) - MONTH-TO-MONTH CHANGE IN LOANS, OVERDRAFTS AND DISCOUNTS.
Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s Total Outstanding Loans, Advances and Discounts of Previous Month 194 0 ADD: Gross extensions during month 195 0 LESS: Repayments of principal and interest during month 196 0 ADD: Interest capitalised or other amounts debited to outstanding balance 197 0 LESS: Payments made to reduce capitalised interest or other amounts credited 198 0 ADD: Revaluations due to exchange rates variation (Shilling Depreciation) 199 0 LESS: Revaluations due to exchange rates variation (Shilling Appreciation) 200 0 Total Advances and Discounts for Current Month (Sum of Lines 188 to 192) 201 0 Note: 1. Amount in Line 194 to agree with the amount in Line 201 of the preceding month's schedule.
2. Amount in Line 201 to agree with Line 26, Line 171 and Line 180
Indicate the amount of Non-Performing Assets for the Current Month (Shs '000s)_________________; Of which Foreign Currency (Shs, '000) ____________ APPLICATIONS

SCHEDULE 4 - ANALYSIS OF DEPOSITS (Line 48)
SCHEDULE 4 (a) - SHILLING DEPOSITS (Ushs, '000s)
CATEGORY Line no Savings Time CDs Central Bank 202 Central Govt - Budgetary Accounts 203 Central Govt - Project Accounts 204 Central Govt - Autonomous Agencies 205 Local Government 206 Non-Financial Public Enterprises 207 Commercial Banks 208 Credit Institutions 209 Micro-Finance Deposit Taking Institutions 210 Other Financial Institutions 211 Private Enterprises 212 Other Residents 213 Non-Resident Banks 214 Other Non-Residents 215 TOTAL 216 0
SCHEDULE 4 (B) - FOREIGN CURRENCY DEPOSITS (Ushs, '000s)
CATEGORY Line no Savings Time CDs Central Bank 217 Central Govt - Budgetary Accounts 218 Central Govt - Project Accounts 219 Central Govt - Autonomous Agencies 220 Local Government 221 Non-Financial Public Enterprises 222 Commercial Banks 223 Credit Institutions 224 Micro-Finance Deposit Taking Institutions 225 Other Financial Institutions 226 Private Enterprises 227 Other Residents 228 Non-Resident Banks 229 Other Non-Residents 230 TOTAL 231 0 Note: The sum of 4(a) and 4(b) should agree with Line 48
SCHEDULE 4 (c) - CHANGE IN DEPOSITS DURING THE MONTH
Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s Gross deposits during month 232 0 o/w ATM deposits 233 0 Gross withrawals during the month 234 0 o/w ATM withdrawals 235 0 Net change in deposits during the month (Line 232 less Line 234) 236 0
SCHEDULE 5: ANALYSIS OF EQUITY INVESTMENTS
SCHEDULE 5 (a): EQUITY INVESTMENT IN SUBSIDIARIES/ AFFILIATE COMPANIES (Line 35)
NAME OF COMPANY Line
No. % Shareholding Currency Exchange rate A. RESIDENTS 237 0 B. NON-RESIDENTS 241 0 TOTAL 245 0 Note: Financial Statements of subsidiaries are to be submitted together with the year-end statements of the reporting institution. Note: Total of Schedule 5(a) to agree with Line 35
SCHEDULE 5 (b): EQUITY INVESTMENTS (Line 34)
Line
No.
Subsidiaries/Affilia tes
Others Equity
Investments
Total
UShs, 000s
Non-Financial Public Enterprises 246 0 Commercial Banks 247 0 Credit Institutions 248 0 Micro-Finance Deposit Taking Institutions 249 0 Other Financial Institutions 250 0 Private Enterprises 251 0 Non-Resident Banks 252 0 Other Non-Residents 253 0 TOTAL 254 0 Note: Total of Schedule 5(b) to agree with Line 34

SCHEDULE 6: BREAKDOWN OF OTHER ASSETS AND OTHER LIABILITIES
SCHEDULE 6(a): BREAKDOWN OF OTHER ASSETS (Required if Other Assets exceed 5% of Total Assets)
OTHER ASSETS Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s 255 0 256 0 257 0 258 0 259 0 260 0 TOTAL 261 0 Note: Totals to agree with Line 46
SCHEDULE 6 (b): BREAKDOWN OF OTHER LIABILITIES (required if Other Liabilities exceed 5% of Total Liabilities)
OTHER LIABILITIES Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s 262 0 263 0 264 0 265 0 266 0 267 0 TOTAL 268 0 Note: Totals to agree with Line 78
SCHEDULE 7 - BREAKDOWN OF OTHER BORROWINGS (Ushs, '000s)
NAME OF DEBTOR Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s A. RESIDENTS 269 0 270 0 271 0 272 0 B. NON-RESIDENTS 273 0 274 0 275 0 276 0 TOTAL 277 0 Note: Total to agree with Line 60 and 63
SCHEDULE 8 - ANALYSIS OF SECURITIES (Ushs, '000s)
SCHEDULE 8 (a) - ANALYSIS OF OTHER SECURITIES HELD (Line 11)
ISSUER Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s Local Government 278 0 Public Non-Financial Enterprises 279 0 Commercial Banks 280 0 Credit Institutions 281 0 Micro-Finance Deposit Taking Institutions 282 0 Other Financial Institutions 283 0 Private Enterprises 284 0 Other Residents 285 0 Non-Resident Banks 286 0 Other Non-Residents 287 0 TOTAL 288 0 Note: Total to agree with Line 11
SCHEDULE 8(b) - BREAKDOWN OF SECURITIES ISSUED (Line 64)
Line
No. Shs, 000s Foreign Currency, Ushs, 000 Total UShs, 000s Central Bank 289 0 Local Government 290 0 Non-Financial Public Enterprises 291 0 Commercial Banks 292 0 Credit Institutions 293 0 Micro-Finance Deposit Taking Institutions 294 0 Other Financial Institutions 295 0 Private Enterprises 296 0 Other Residents 297 0 Non-Resident Banks 298 0 Other Non-Residents 299 0 TOTAL 300 Note: Total to agree with Line 64
SCHEDULE 8 (c) – ANALYSIS OF MATURITIES OF SECURITIES ISSUED (Line 64)
Securities Issued (Line 64) For Trading Held to Maturity sub-Total Held to Maturity sub-Total Total Commercial Paper 301 00 0 Debentures 302 00 0 Bankers Acceptances 303 00 0 Corporate Bonds 304 00 0 Others 305 00 0 TOTAL 306 0
SCHEDULE 8 (d) – ANALYSIS OF MATURITIES OF SECURITIES HELD (Lines 2, 5, 11)
Securities Purchased (Line 2, 5, 11) Treasury Bills 307 00 0 Treasury Bonds 308 00 0 Commercial Paper 309 00 0 Debentures 310 00 0 Bankers Acceptances 311 00 0 Corporate Bonds 312 00 0 Others 313 00 0 TOTAL 314 0-1 yr

SCHEDULE 9 - BREAKDOWN OF AMOUNTS DUE FROM NON-RESIDENT BANKS (Line 24)
NAME OF BANK Line
No. Amount Rating Total
UShs, 000s
315 0
316 0
317 0
318 0
319 0
320 0
TOTAL 321 0 0
Note: Total to agree with Line 24
SCHEDULE 10 - ANALYSIS OF FINANCIAL DERIVATIVES (Line 33 and Line 67)
SCHEDULE 10(a) - BREAKDOWN OF FINANCIAL DERIVATIVES (Ushs, '000s)
Line
No. ASSETS LIABILITIES
Central Bank 322
Central Government 323
Local Government 324
Non-Financial Public Enterprises 325 Commercial Banks 326 Credit Institutions 327 Micro-Finance Deposit Taking Institutions 328 Other Financial Institutions 329 Private Enterprises 330 Other Residents 331 Non-Resident Banks 332 Other Non-Residents 333 TOTAL 334 0 0 Note: Total to agree with Line 33 on the Assets Page and Line 67 on the Liability Page)
SCHEDULE 10(b) - MATURITY PROFILE OF FINANCIAL DERIVATIVES (Ushs, '000s)
Line
No. CONTRACTURAL MATURITY
0-1 Year Over 1 Year Total
UShs, 000s
Options 335 0
Futures 336 0
Forwards 337 0
Swaps 338 0
Others 339 0
TOTAL 340
SCHEDULE 11 - BREAKDOWN OF SURBODINATED DEBT AND REDEEMABLE PREFERENCE SHARES (UShs, '000)
Line
No.
SURBODINATED
DEBT
REDEEMABLE
PREFEREANCE
SHARES
Total
UShs, 000s
Central Government 341 0
Local Government 342 0
Non-Financial Public Enterprises 343 0 Commercial Banks 344 0 Credit Institutions 345 0 Micro-Finance Deposit Taking Institutions 346 0 Other Financial Institutions 347 0 Private Enterprises 348 0 Other Residents 349 0 Non-Resident Banks 350 0 Other Non-Residents 351 0 TOTAL 352 0 Note: Total to agree with Line 83
SCHEDULE 12 - EXCHANGE RATES
(Provide the exchange rate at which you converted your foreign currency assets and liabilities to local currency) ITEM Line Ushs per foreign US Dollar ($) 353 Pound Sterling (£) 354 Kenya Shillings (KES) 355 Tanzanian Shillings 356 South African Rand (R) 357 European Euro(€) 358 Danish Krone (DKK) 359 Japanese Yen (¥) 360 Nowergian Krone (NOK) 361 Others (Specify)
SCHEDULE 13 - OTHER COMMENTS
(Provide brief reasons for lines that show change of more than 10% from the preceding month) ITEM Line No. Previous amount (Shs 000s) Current amount (Shs 000s) Remarks NAME: _____________________________________ TITLE: _____________________________________ SIGNATURE: ________________________________ TELEPHONE: ________________________________