Schema A: Periodic Information Reporting by Credit Institutions Regarding Their Financial Situation

SCHEMA A: PERIODIC INFORMATION REPORTING BY CREDIT INSTITUTIONS REGARDING THEIR FINANCIAL SITUATION BNB Schema A Book I - May 2014 1

Book I:
SCHEMA FOR SOCIAL AND TERRITORIAL REPORTING
BNB Schema A
Book I - May 2014 2

TABLE OF CONTENTS
BOOK I: SCHEMA FOR SOCIAL AND TERRITORIAL REPORTING
CHAPTER I. GENERAL INSTRUCTIONS
Section 1. Application of accounting and valuation rules governing the preparation of annual accounts of credit institutions
1. Mention of claims and debts
2. Amount at which claims and debts are mentioned
3. Allocation of income and expenses
4. Value adjustments and correction entries relating to accrued reserved income
Section 2. Particular commentary on some rules
§ 1. Recording in asset and liability items based on the date of availability
1. Contractually agreed deadline and market practices
2. Date of availability
3. Examples
§ 2. Treatment of mobilization operations
1. Definition
2. Criteria applied during treatment
3. Treatment of
a) mobilization without recourse b) rediscount, sale-and-repurchase and advance on pledge BNB Schema A Book I - May 2014 3

4. Mobilization operations with “Créditexport”
5. Provisioning loans financed by the institution
§ 3. Treatment of syndicated or consortium operations
1. Definition
2. Consortium intervention limited to risk sharing
3. Consortium intervention involving joint acquisition of a claim or asset
§ 4. Treatment of fiduciary operations
1. Definition
2. Treatment
3. Administrative organization of the institution
§ 5. Distribution by duration
1. Distribution based on initial duration
2. Recording according to the type of asset/liability item
3. Claims and debts immediately due
4. Claims and debts due with notice
§ 6. Geographic and monetary distribution
1. Distribution of monetary and geographic breakdown
2. Breakdown of income and expenses
3. Breakdown of off-balance sheet items
4. Basis for monetary distribution
5. Basis for geographic distribution
6. Specific indications for counterparty identification
7. Supplementary description tables
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Book I - May 2014 4

§ 7. Distribution by institutional sectors
§ 8. Treatment of value adjustments and provisions A. Definition and distribution of problem risks
1. Definition
2. Distribution of problem risks by type
B. Treatment of movements in value adjustments and provisions
1. Overview of movements to be made
2. A value adjustment/provision previously recognized or part of it is no longer necessary
3. Use of a previously recognized value adjustment/provision
4. Reclassification of the asset/risk for which the value adjustment/provision was recognized
5. Examples relating to the treatment method for realized gains and losses on variable-income securities held in the investment portfolio
6. Claims acquired at an abnormally high price
§ 9. Treatment of gold assets and gold operations
1. Definition
2. Accounting treatment and valuation
3. Treatment and valuation of gold
A. Distribution in items and sub-items of the accounting statement B. Conversion into Euros, valuation and determination of income and expenses […]
Section 3. Reporting modalities
§ 1. Reporting on a social basis and on a territorial basis
1. Definition
BNB Schema A
Book I - May 2014 5

2. Accounting statement
3. Supplementary description tables
§ 2. Reporting on a territorial basis by branches of foreign credit institutions
1. Definition
2. Application of rules governing the preparation of annual accounts of credit institutions
3. Accounting statement and supplementary description tables
§ 3. Consolidated reporting
§ 4. Reporting obligation, deadlines and frequency
1. Reporting date: definition
2. Reporting statements: corrections
3. Submission of statements: forms
4. Reporting obligation: derogatory regime
5. Unit of amounts expressed
6. Reporting deadlines
7. Reporting at the balance sheet date
7bis.
7ter.
Identification of statements
Liquidity reporting
8. Reporting frequency
[…]
CHAPTER II. SCHEMA OF THE PERIODIC ACCOUNTING STATEMENT
Section 1. Assets
Section 2. Liabilities
BNB Schema A
Book I - May 2014 6

Section 3. Off-balance sheet items
Section 4. Income statement - income
Section 5. Income statement - expenses
Section 6. Allocations and withdrawals
CHAPTER IIbis. SCHEMA OF THE PERIODIC ACCOUNTING STATEMENT OF BRANCHES OF FOREIGN CREDIT INSTITUTIONS WITH THEIR HEAD OFFICE IN A MEMBER STATE OF THE EUROPEAN COMMUNITY
Section 1. Assets
Section 2. Liabilities
Section 3. Off-balance sheet items
Section 4. Income statement - income
Section 5. Income statement - expenses
[…]
CHAPTER III. COMMENTARY ON ITEMS OF THE PERIODIC ACCOUNTING STATEMENT
Section 1. Assets
Section 2. Liabilities
Section 3. Off-balance sheet items
Section 4. Income statement - income
Section 5. Income statement - expenses
Section 6. Allocation and withdrawals
[…]
BNB Schema A
Book I - May 2014 7

CHAPTER IV. SUPPLEMENTARY DESCRIPTION TABLES
Interbank operations
01.11 and
01.21
Treasury and interbank claims and interbank debts
01.11 Treasury and interbank claims
01.21 Interbank debts
Credit operations – sectoral distribution of deposits and credits
02.11 Credits originally granted by the reporting credit institution: distribution based on credit beneficiaries
02.12 Securitization and other credit transfers: distribution based on credit beneficiaries
02.13 Credits originally granted by the reporting credit institution: distribution based on initial and residual durations
[…]
02.22 Deposits and other creditors: sectoral distribution according to creditors
02.30 Available margin of confirmed credit lines: distribution based on credit line beneficiaries
Securities
03.10 Supplementary description of items “securities to be realized” and “investments in securities”: securities in euros
03.11 Supplementary description of items “securities to be realized” and “investments in securities”: securities in foreign currencies
03.30 Supplementary description of warrants and options on shares and similar instruments
03.41 Securities, other negotiable instruments and financial fixed assets: sectoral distribution according to issuer
03.49 Value adjustments and valuation differences on securities and other assets
03.51 Debt represented by a security: distribution according to initial duration
BNB Schema A
Book I - May 2014 8

03.59
03.70
Valuation differences on debt represented by a security, capital and reserves and other liabilities Balance of financial instruments 03.70
03.90 to
03.99 inclusive
Detailed statement of securities, negotiable instruments and financial fixed assets
03.90 Fixed-income securities and negotiable instruments to be invested
03.91 Shares and partnership interests and other variable-income securities to be invested
03.92 Short-term negotiable instruments to be realized
03.93 Investments in short-term negotiable instruments
03.94 Fixed-income securities to be realized
03.95 Shares and partnership interests and other variable-income securities to be realized
03.96 Investments in fixed-income securities
03.97 Investments in shares and partnership interests and other variable-income securities
03.98 Participations and shares and partnership interests subject to financial fixed assets
03.99 Other financial fixed assets than participations and shares and partnership interests
Others
10.20 Concentration of debts towards creditors who are not related companies to the reporting credit institution
[…]
43.03 Breakdown of claims and commitments by country
43.33 Claims and commitments on or with the parent company, branches, subsidiaries and sister companies
43.80 Distribution of assets and liabilities by country
[…]
Problem risks
50.10 to
50.15 inclusive
Problem risks and inventory entries relating to problem risks
50.10 Evolution of non-recoverable or doubtful commercial risks and commercial risks directly cancelled as a permanent loss: evolution based on their gross amount
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50.11 Evolution of inventory entries relating to non-recoverable or doubtful commercial risks and commercial risks directly cancelled
50.12 Evolution of commercial risks with uncertain evolution: evolution based on their gross amount
50.13 Evolution of inventory entries relating to commercial risks with uncertain evolution
50.14 Commercial risks with uncertain evolution evaluated individually: distribution by type based on their gross amount
Related companies
General
Solvency
Statement
Liquidity
50.15
70.10
80.90
80.91
90.31
90.32
Commercial risks with uncertain evolution not individually evaluated: distribution by type based on their gross amount Relations of the credit institution with related companies and other companies with which it has a participation link General Solvency List of subsidiaries and joint subsidiaries included in consolidation Liquid financial assets Incoming and outgoing liquidity flows BNB Schema A Book I - May 2014 10

CHAPTER I
GENERAL INSTRUCTIONS
BNB Schema A
Book I - May 2014 11

Section 1.
Application of accounting and valuation rules governing the preparation of annual accounts of credit institutions

1. Subject to the provisions contained in the following points of this section, credit institutions are required to prepare their periodic reporting statement by applying the same accounting and valuation rules as for their annual accounts.

2. Claims resulting from funds granted that are not represented by securities or negotiable instruments are, as in the annual accounts, mentioned at the amount of the financing granted, without prejudice to the application of rules relating to the treatment of value adjustments and income. In the case of purchased claims, this refers to the purchase price of the claims concerned.
   In accordance with this principle, claims resulting from mobilizations and advances by rediscount of commercial bills and sale-and-repurchase of securities issued by public administrations or by other economic sectors (sub-items 112.61 to 112.63 inclusive of the accounting statement) as well as commercial bills referred to in sub-items 121.1 and 121.2 of the accounting statement are mentioned at the repurchase price. The aforementioned principle applies analogously to debts resulting from funds received. Debts resulting from mobilizations and advances by rediscount of commercial bills and sale-and-repurchase of securities issued by public administrations or by other economic sectors (sub-items 212.51 to 212.53 inclusive) are consequently mentioned at the sale price. BNB Schema A Book I - May 2014 12

3. The reporting statement at the end of the accounting year must, like the annual accounts, be prepared after allocating all income and expenses relating to the past year or previous years, regardless of the date of receipt or payment of such income and expenses, unless the actual receipt of such income is uncertain.
   Interim quarterly situations must be prepared mutatis mutandis according to the same principle and, therefore, also after allocating all income and expenses relating to the period elapsed in the year. Except for items 411 to 415 and 511 to 513 of the income statement, it is however permitted to carry out the allocation in interim quarterly situations based on budgetary data representative for the year. Institutions are invited to mention in the annex to these situations for which items and sub-items budgetary data was used.

4. Value adjustments and correction entries relating to accrued reserved income are, in principle, like when preparing annual accounts, deducted from the items and sub-items to which they relate. However, an exception is made to this rule for value adjustments recognized on elements listed in items 110, 120, 133 and 135 of the assets. These value adjustments must be mentioned in the liabilities in the sub-items of item 250 provided for this purpose.
   The exception does not apply, however, to correction entries for setting aside accrued income. These must, in accounting, be distinguished from value adjustments. The exception does not apply either to value adjustments recognized on asset elements listed in item 150 (Non-recoverable or doubtful claims). BNB Schema A Book I - May 2014 13

Section 2.
Particular commentary on some rules
§ 1. Recording in asset and liability items based on the date of availability.

1. For a number of financial operations, it must be noted that the execution of the operation takes place at a date subsequent to its conclusion. By execution of the operation, we mean the date from which the party/parties have the funds or values at their disposal that must be transmitted to them in execution of the operation. The time elapsed between the conclusion of the operation and its execution may be the consequence of a deadline contractually agreed between the parties (forward operations proper). This time lapse may also be the consequence of market practices, in other words market modalities relating to the execution of operations, such as for example loans and borrowings on the interbank market, spot foreign exchange operations and spot purchases and sales of securities between financial companies.

2. Asset elements and asset mutations resulting from operations executed at a date subsequent to their conclusion are treated in the asset and liability items only from the date of availability of the funds or values subject to the operations concerned. Until this date, the rights and commitments related to them are listed in the off-balance sheet items provided for this purpose.
   The above does not, however, affect the rule according to which income and expenses must be allocated to the period to which they relate. By date of availability, we mean a) in the case of operations with execution subsequent to market practices, the date on which the funds or values concerned must be made available in application of the customary deadline; b) in the case of operations with execution subsequent to a contractually agreed deadline, the date on which the funds or values concerned must be made available in application of the contractual deadline. BNB Schema A Book I - May 2014 14

3. The few examples below illustrate the principle referred to in point 2 of this paragraph.
   Types of operations Treatment in the accounting statement as of September 30
   I. Interbank loan and borrowing
   (by institution A) (by institution B) ex.1. On September 28, A lent to B USD 1 million for 1 month starting from September 30 following. 1.a) asset 112.42 (Time deposits ≥ 1 month and ≤ 1 year):
   USD 1 M b) off-balance sheet 312.1
   (Amounts lent for delivery):
   nihil
   1.a) liability 212.42
   (Time deposits ≥ 1 month and
   ≤ 1 year): USD 1 M b) off-balance sheet 312.2 (Amounts borrowed to be received): nihil ex.2. On September 29, A lent to B EUR 2 million for 3 months starting from October 1 following. 2.a) asset 112.42 (Time deposits ≥ 1 month and ≤ 1 year): nihil b) off-balance sheet 312.1 (Amounts lent for delivery):
   EUR 2 M
   2.a) liability 212.42
   (Time deposits ≥ 1 month and
   ≤ 1 year): nihil b) off-balance sheet 312.2 (Amounts borrowed to be received):
   EUR 2 M
   II. Spot foreign exchange operations
   (by institution A) (by institution B)
   A. Spot foreign exchange operation between financial companies ex.1. On September 28, A buys from B CAD 10 M against USD 8,852 M with delivery and payment on September 30 following. 1.a) asset 112.3 (Our current accounts) mentions the amount after treatment of mutations on nostro accounts following the execution of the operation (+ CAD 10 M; -USD 8,852 M). b) off-balance sheet 311 (Spot foreign exchange operations in liquidation): nihil 1.a) asset 112.3 (Our current accounts) mentions the amount after treatment of mutations on nostro accounts following the execution of the operation (+ USD 8,852 M;

• CAD 10 M)
  b) off-balance sheet 311 (Spot foreign exchange operations in liquidation): nihil BNB Schema A Book I - May 2014 15

(by institution A) (by institution B) ex. 2. On September 29, A buys from B CAD 5 M against USD 4,42 M with delivery and payment on October 1 following. 2.a) asset 112.3 (Our current accounts) does not undergo any mutation following this operation b) off-balance sheet 311 (Spot foreign exchange operations in liquidation)

• 311.1 (to be received):
  CAD 5 M

• 311.2 (to be delivered):
  USD 4,42 M
  2.a) asset 112.3 (Our current accounts) does not undergo any mutation following this operation b) off-balance sheet 311 (Spot foreign exchange operations in liquidation)

• 311.1 (to be received):
  USD 4,42 M

• 311.2 (to be delivered):
  CAD 5 M
  B. Spot foreign exchange operation in the context of a current transfer (by institution A) On September 30, A receives from client Z the order to pay USD 1000 on behalf of the latter. The EUR current account of client Z is debited immediately for EUR 1100 (price of the USD 1000 to be transferred) while the transfer to the correspondent is executed with value on October 2 following. a) liability 221.1 (Demand deposits) mentions the amount after treatment of the mutation (- EUR 1100) following the payment of the USD to be transferred by debit of the client's account. b) asset 112.3 (Our current accounts) mentions the amount after treatment of the mutation (- USD 1000) charged to the nostro account by which the transfer is executed; this despite the fact that the transfer to the correspondent is executed with value on October 2 following. c) off-balance sheet 311 (Spot foreign exchange operations in liquidation): nihil.
  C. Current transfers (by institution A)
  ex.1. On September 30, A receives from client Z the order to pay USD 1000 on behalf of the latter. The same day, A debits Z's USD account, while the transfer to the correspondent is executed with value on October 2. a) liability 221.1 (Demand deposits) mentions the amount after treatment of the mutation (- USD 1000) following the debit of client Z's account. b) asset 112.3 (Our current accounts) mentions the amount after treatment of the mutation (- USD 1000) charged to the nostro account by which the transfer is executed; this despite the fact that the transfer to the correspondent is executed with value on October 2 following. Ex.2. On September 30, A is informed by its correspondent that A's nostro account at the correspondent is credited with USD 1000, value (i.e. availability) on October 2, as a transfer in favor of client Z. BNB Schema A Book I - May 2014 16

• if client Z's account is credited
  on September 30. a) liability 221.1 (Demand deposits) mentions the amount after treatment of the mutation (+ USD 1000) following the debit of client Z's account. b) asset 112.3 (Our current accounts) mentions the amount after treatment of the mutation (+ USD 1000) in favor of the nostro account at the correspondent concerned; this despite the fact that the transfer to the correspondent is executed with value on October 2.

• if (e.g. Due to the origin of the
  transfer) the amount is only credited to client Z's account after actual receipt by A. a) liability 221.1 (Demand deposits): nihil b) asset 112.3 (Our current accounts): nihil N.B. The schema of the periodic accounting statement does not include an item for the mention of this amount, nor for the mention of payment orders with deferred execution within or without standing orders. The fact that certain operations should not be mentioned in the periodic accounting statement does not affect the obligation of institutions to “maintain appropriate accounting for the nature and extent of their activities” and, therefore, the obligation to record the amounts concerned appropriately.
  III. Firm purchase of securities (by institution A)
  ex.1. In the context of the issuance of a bond by the Belgian State, institution A carried out the following operations.

• September 14: commitment of
  firm purchase of EUR 10 M against
  98.5 %
  a) off-balance sheet 382.111 (Guarantees given for the placement of fixed-income securities): 2.955 M, namely the balance of securities remaining to be purchased firmly.

• September 30: in execution
  of its commitment, it lifts from the NBB EUR 7 M against payment at spot of
  4.925 M; it must pay the balance of
  the price of the lifted securities,
  EUR 1.97 M, on October 4. b) asset 130 (Securities and other negotiable instruments):
  EUR 6.895 M, namely the securities lifted at their purchase price.
  N.B. Depending on the destination of the securities, they are listed in 131.3 (Government bond issues to be invested > 1 year) or
  135.1 (Investments in securities - government bond issues > 1 year).

• liability 222.32 (Debts resulting from raised public funds):
  EUR 1.97 M remaining to be paid for the lifted securities.
  (by institution A) ex.2. In the context of a eurobond issuance, institution A has carried out the following operations:
  a) September 20: commitment of firm purchase of USD 10 M at 98.75 a) off-balance sheet 382.111 (Guarantees given for the placement of fixed-income securities): 9.875 M, namely the amount to be paid for the firm purchase commitment. BNB Schema A Book I - May 2014 17

b) On September 22: grant notice received from the lead-manager for USD 10 M at 98.75 to settle on October 12. b) no specific mention in the accounting statement. c) On September 23: c) 1° sale to establishment B USD 0.5 M at 99, to settle on October 12. 1° off-balance sheet 313.112 (Sales of fixed-income securities within the trading portfolio): USD 0.495 M, namely the amount receivable following the sale to establishment B. 2° purchase from establishment C of USD 1 M at 98.80 to settle on October 12. 2° off-balance sheet 313.111 (Purchases of fixed-income securities within the trading portfolio): USD 0.988 M, namely the price to be paid following the purchase from establishment C. 3° subscriptions deposited (i) client D: USD 0.1 M at 100, to settle on October 12. (ii) client E: USD 10,000 at 100,- and immediate debit with value on the following October 12 3° (i) no specific mention in the periodic accounting statement (ii) liability 221.1 (Demand deposits): the amount is mentioned after processing the transfer (- USD 10,000) following the debit of client E's account. liability 222.33 (Other liabilities to customers: others): + USD 10,000 namely the amount for which client E has already been debited.

IV. Spot Purchase/Sale of Securities
(by establishment A) (by establishment B)
On September 27, as part of its securities trading activity, establishment A purchases from establishment B foreign government bonds that belonged to B's investment securities portfolio (USD 5 M nominal, book value USD 4.72 M), for the price of USD 4.75 M with delivery and payment on the following October 4. a) asset 134.1 (Securities to be realized - public administration borrowings > 1 year): nihil b) off-balance sheet 313.111 (Purchases of fixed-income securities within the trading portfolio): USD 4.75 M a) asset 135.1 (Investments in securities - public administration borrowings > 1 year) USD 4.72 M (book value of the government bonds to be delivered on October 4). b) off-balance sheet 313.212 (Sales of fixed-income securities within the investment portfolio): USD 4.75 M

N.B.: The realized gain of USD 0.03 M is mentioned as income in the income statement on September 30.

BNB Schema A
Book I - May 2014 18

§ 2. Treatment of Mobilization Operations

1. By mobilization, we mean the operation consisting of, by takeover/transfer or pledge of a claim or value, granting/soliciting financing up to a determined proportion of the claim or value concerned.
2. The treatment of these operations is carried out based on three criteria, namely the terms of the mobilization operation, the nature of the claim or value mobilized, and the counterparty to the mobilization operation.
   a) According to the terms, the following operations must be distinguished:
   1° Mobilization without recourse: the operation by which one party transfers to the other a claim or value in ownership, without recourse liability of the transferor in the event of default by the debtor of the transferred claim or underperformance of the transferred value. 2° Rediscount: the operation consisting of, by applying the discount technique, soliciting/granting financing against transfer/takeover of a claim represented by an order instrument, with recourse liability of the transferor in the event of default by the debtor of the instrument concerned. 3° Sale-and-buyback: the operation consisting of, by applying or not applying the discount technique, soliciting/granting financing against transfer/takeover of a claim/value, the transferor undertaking to repurchase the claim or value transferred at a determined or determinable date. 4° Advance against pledge: the operation consisting of soliciting/granting financing up to a determined proportion of claims or values given as security for this financing. b) According to the nature of the claim or value mobilized, it is necessary to distinguish: commercial paper and other claims and values, and in particular securities issued by public administrations and other economic sectors. By "commercial paper," we mean warrants on which the acknowledgment of debt is mentioned as well as promissory notes and bills of exchange, including bills of exchange accepted by credit institutions, when these warrants, promissory notes, and bills of exchange represent claims arising from commercial transactions concluded between parties who are third parties to the credit institution. Bills of exchange, promissory notes, and warrants arising from financial operations are not considered commercial paper: e.g., bills of exchange and promissory notes that represent claims resulting from sales or services on installment and lease contracts and similar contracts; warrants that represent an option to acquire securities.

c) According to the counterparty to the mobilization, it is necessary to distinguish, on the one hand, mobilization operations with credit institutions - including those with central banks and assimilated bodies and national and international official bodies with a banking character - and on the other hand, those with other counterparties. For the definition of the bodies referred to, refer to the general instructions regarding distribution by economic sectors (cf. Chapter I, Section 2, § 7).

3. Mobilization operations are treated as follows:
   a) Mobilization without recourse
   – By the transferor:
   The mobilized claims and values are treated as definitive transfers: they are therefore no longer carried on the asset side. – By the transferee:
   The mobilized claims and values are treated as similar claims and values acquired at origin, it being understood that commercial paper on which the signature of another credit institution appears as drawee or endorser is treated as commercial paper by rediscount taken up by credit institutions (cf. sub-item 112.61). b) Rediscount, sale-and-buyback, and advance against pledge:
   – By the transferor or borrower:
   The mobilized claims and values remain mentioned as assets of the institution, as well as similar claims and values in its possession. The financing obtained is mentioned on the liability side as debts. Example:
   A bill of exchange with a nominal amount of 100 and initially acquired for an amount of 94 is mobilized for an amount of 96. The mobilization debt to be carried on the liability side amounts to 96. Depending on whether the counterparty to the mobilization is a credit institution or not, the debts resulting from a rediscount, sale-and-buyback, or advance against pledge are carried to sub-items 212.5 or 222.1. For the complementary distribution within the mentioned sub-items, refer to their commentary. In the case of sale-and-buyback accompanied by a transfer of ownership and in the case of advance against pledge, the claims and values concerned are also carried in the off-balance sheet items (sub-item 361.2) as assets encumbered by real security for own account. – By the transferee or lender:
   When the counterparty is a credit institution (cf. supra point 2, c), the claims and values subject to rediscount, sale-and-buyback, or advance against pledge are not taken up under the similar own assets of the institution granting the mobilization. A claim will then be mentioned up to the amount of financing granted at sub-item 112.6 (Claims resulting from mobilizations and advances). When the counterparty is not a credit institution, the claims and values concerned must be mentioned as claims on customers at item 121 (Loans originally granted by the institution), also up to the amount of financing granted. For the complementary distribution within sub-item 112.6 and item 121, refer to their commentary. Example:
   A commercial paper with a nominal amount of 100 and taken up for an amount of 96 is carried on the asset side, up to 96, at sub-item 112.61 if taken up by rediscount at a credit institution, and at sub-item 121.1 if taken up at discount at another counterparty.

In the case of sale-and-buyback accompanied by a transfer of ownership and in the case of advance against pledge, the claims and values concerned are also carried in the off-balance sheet items (item 363) as real security received.

4. Mobilization operations with "Credit-Export" must be treated in accordance with the rules formulated above in point 3.
   The institution that originally granted the credit mentions the entire credit at sub-item 121.1 (Commercial paper), unless this credit is represented by acceptances of the institution, in which case it is recorded at sub-item 121.2. For the part financed by other members of the "Pool", the institution records a debt at sub-item 212.52 (- by sale-and-buyback of securities issued by entities other than public administrations) with, in addition, mention of the transferred paper at sub-item 361.2 as assets encumbered by real security for own account. The other institutions involved in the financing by the "Pool" mention their share in the financing at sub-item 112.62 (- by sale-and-buyback of securities issued by entities other than public administrations) with, in addition, mention of the paper taken up at item 363 (Real security received).

5. The treatment described in point 3 of this paragraph does not apply, however, to medium and long-term loans which, in accordance with the conditions defined in the commentary of sub-item 121.63 (Term loans > 1 year temporarily financed by the institution), are mobilized with the National Credit Society for Industry, the General Savings and Retirement Fund, the National Professional Credit Fund, and the National Agricultural Credit Institute. Such loans are indeed considered as granted by these public credit institutions with the guarantee of the credit institution providing the loan. The granting of credit by the latter is mentioned as a credit commitment at sub-item 342.1 (Guarantees with the character of credit substitutes). The temporary financing that this institution provides initially is mentioned at sub-item 121.63.

BNB Schema A
Book I - May 2014 22

§ 3. Treatment of Syndicated or Consortium Operations

1. By syndicated or consortium operation, we mean the operation in which several credit institutions participate in such a way that one or more of them acquire and hold a claim or value in their own name, but partly on the order and therefore for account and at the risk of other credit institutions; the latter are referred to below as "participants" while the former are designated by the term "managing institutions".
2. If the consortium intervention has no object other than the acquisition of a claim or value in common and therefore only concerns the sharing of risk (e.g., the sharing of a guarantee commitment), the managing institutions mention the entirety of the commitment contracted in their name, including the part at the risk of participants. Participants, on the other hand, mention the commitment they have contracted towards the institution that acted on their behalf.
   example A has contracted a guarantee commitment for an amount of 100, of which 30 at the risk of B:
   mention by A:
   – item 342 (Guarantees): 100,-
   – item 364 (Personal securities and similar rights of recourse obtained): 30,- mention by B:
   – item 342 (Guarantees): 30,-
3. If the consortium intervention has for object the common acquisition of a claim or value, a distinction must be made according to whether the intervention of the managing institution implies or not a risk position on the participant. The managing institution does not have a risk position on the participant when or to the extent that the latter also participates in the financing pro rata to its share in the risk. When or to the extent that the latter participates only in the risk without participating in its financing, the managing institution has a risk position on the participant.

The managing institution mentions the claims and values held in consortium up to the amount for which it acts for own account and risk, increased by the part for which it acted in its own name but at the risk of participants, provided that this part is not financed by the participants. To the extent that the participant participates in the financing, this participation is mentioned by the managing institution as a value entrusted to it. The eventual difference between the amount up to which the participant participates in the risk and its participation in the financing is mentioned by the managing institution as personal security received. The participant proceeds as follows:
– for the part where it bears the risk and up to which it also participates in the financing, the claims or values are recorded on the asset side, like the similar claims and values that the institution holds directly; these claims and values are also mentioned for the same amount as values entrusted to third parties; – for the part where it bears the risk but does not finance it, the participant mentions an engagement for personal guarantees granted. example A has lent in its own name 100 to client X for 5 years, – of which 30 at the risk of B who made the required financing available to A for this purpose for an amount of 30, – of which 30 also for account and at the risk of C who however made the necessary financing available to A only for an amount of 10. mention by A:

• sub-item 121.61
  (Term loans > 1 year): 60,-
• item 364
  (Personal securities and rights of recourse similar obtained): 20,-
• sub-item 371.3 (Values con-
  fided to the institution as managing institution of consortium operations): 40,-

mention by B:

• sub-item 121.61
  (Term loans > 1 year): 30,-
• sub-item 372.3 (Values confi-
  ded to third parties as participa- tion in consortium operations): 30,- mention by C:
• sub-item 121.61
  (Term loans > 1 year): 10,-
• item 342 (Guarantees with the
  character of credit substitutes): 20,-
• sub-item 372.3 (Values
  confided to third parties as participation in consortium operations): 10,-

BNB Schema A
Book I - May 2014 25

§ 4. Treatment of Fiduciary Operations

1. By fiduciary operation, we mean the operation by which a person, called hereinafter the fiduciary, acquires claims or values in its own name but entirely for account and at the risk of a principal, called hereinafter the fiduciator, who has made the necessary funds available to the fiduciary for this purpose.
2. In the treatment of these operations, it is necessary to make a distinction according to whether the claim or value held by the fiduciary and its corresponding engagement towards the fiduciator form, in the event of the fiduciary's bankruptcy, part or not of the bankruptcy estate:
   a) The value or claim and the corresponding engagement do not form part, in the event of the fiduciary's bankruptcy, of the bankruptcy estate. The institution acting as fiduciary does not record the claim or value and the corresponding engagement in the asset-liability statement. The claim or value is, however, mentioned in the off-balance sheet items, at sub-item 371.41 (Values and claims confided to the institution in a fiduciary capacity - without risk on the institution). The institution that is the fiduciator, on the other hand, records the value or claim on the asset side, like the similar claims and values it holds directly. In addition, the value or claim concerned is mentioned in the off-balance sheet items, at sub-item 372.41 (Values and claims confided to third parties in a fiduciary capacity - without risk on the fiduciary). b) The value or claim and the corresponding engagement form part, in the event of the fiduciary's bankruptcy, of the bankruptcy estate. The institution acting as fiduciary records the value or claim on the asset side, like the similar claims and values it holds directly. The corresponding engagement is mentioned as debt, like similar non-fiduciary debts. This debt must also be mentioned in the off-balance sheet items as real security received (item 363). The value or claim that the fiduciary holds for the account of the fiduciator is also carried in the off-balance sheet items as value or claim confided to the institution in a fiduciary capacity with risk on the institution (sub-item 371.42).

The institution that is the fiduciator treats the operation as a direct claim on the fiduciary; this claim is also mentioned in the off-balance sheet items as asset encumbered by real security - for third-party account (sub-item 361.1). The fiduciator mentions the value or claim that the fiduciary holds for its account in the off-balance sheet items as value or claim confided to third parties in a fiduciary capacity - with risk on the fiduciary (sub-item 372.42).

3. The administrative organization of the institution must allow that:
   a) in the cases referred to in point 2 b) above, claims on fiduciaries and debts towards fiduciators are clearly distinguished for each of the items and sub-items of the asset-liability statement; b) an inventory distributing by type the values and claims concerned according to the generic definition of the items and sub-items of the asset can be transmitted for each of the sub-items 371.41 and 372.41.

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Book I - May 2014 27

§ 5. Distribution by Duration

1. Unless express contrary provisions, such as those relating to the complementary description tables 20.30 to 20.34 inclusive, the distribution according to duration must be carried out based on the initial duration.
   Example:
   A bond issued by a public authority for an initial duration of 7 years is purchased by institution A as part of its trading activity, when the bond has only four months left to run. This bond is carried at sub-item 134.1 (Securities to be realized - public administration borrowings > 1 year) and not at item 132 (Negotiable short-term securities to be realized). The distribution, by their duration, of claims and debts with installment payment of the lent/borrowed capital is carried out based on the ultimate maturity. Claims and debts within confirmed credit lines are distributed, as to their duration, based on the duration of the claims and debts concerned and not on the basis of the duration for which the credit line was granted. By duration, we mean the duration agreed upon at the expiration of which the amount of the claim/debt must be collected/paid. In the case of roll-over credits, it is the ultimate maturity and not the next intermediate maturity for the adjustment of the interest rate. As for the distinction between the roll-over credits referred to (with possible early repayment) and short-term claims and debts within medium and long-term credit lines, refer to the convention concluded between the parties. The central question is whether the eventual repayment at an intermediate maturity deviates from the normal expected course of the operation. This will emerge in particular from the presence or absence of penalty clauses in case of early repayment.

2. The registration according to the type of assets in the items and sub-items must be maintained until the maturity of said assets, even if the claims or values are physically removed from the portfolio for collection.
   Examples:
   – A deposit received for a period of 15 months with maturity on December 1st, remains recorded in the statement on November 30 at sub-item 221.4 (Term deposits or with notice > 1 year). – Commercial papers maturing on December 1st remain mentioned, in the statement on November 30, at sub-item 121.1 (Commercial paper). Commercial papers maturing on November 30th and whose collection procedure is still ongoing are no longer, in the statement on November 30, mentioned at sub-item 121.1, but at sub-item 122.11 (Values at collection - commercial paper). For the treatment of claims and debts that are due but not yet collected or paid, the following rules must be applied:
   – debts due but not yet paid are mentioned as immediately due debts in the relevant sub-items, except in the case of debts subject to a tacit renewal clause; see the commentary of sub-items 221.2, 221.3 and 221.4 (Deposits: term or with notice < 1 month, ≤ 1 month, ≤ 1 year, > 1 year), sub-item 222.3 (Other liabilities) and item 242 (Other liabilities); if applicable, debts due but not yet paid to credit institutions are carried to sub-item 212.3 (Liabilities to credit institutions: their demand accounts). – claims and values due but not yet collected remain recorded at the sub-item where they were mentioned before their maturity, with the exception of due commercial paper, due securities and other negotiable instruments, and due coupons, which are carried to sub-item 122.1 (Values at collection), and except reclassification as uncollectable or doubtful claims at item 150 of the asset. See also the commentary of sub-item 122.1.

3. By immediately due, we mean claims or debts that can be claimed at any time (i.e., on demand) or for which a duration or notice period of one working day at most has been agreed.

4. Claims and debts that are only due upon notice are distributed according to duration based on the stipulated notice period, whether it has already started or not.

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§ 6. Geographic and Monetary Distribution

1. Except for the items listed in point 3 below, each item and sub-item of the balance sheet and off-balance sheet shall be subject to a monetary and geographic distribution comprising the following subdivisions:

Euro on/against Belgium (geographic distribution) Euro on/against other members of the monetary union (geographic distribution) Euro on/against the rest of the world (geographic distribution) Total Euro

Currencies on/against Belgium (geographic distribution) Currencies on/against other members of the monetary union (geographic distribution) Currencies on/against the rest of the world (geographic distribution) Total currencies

2. The income and expenses referred to in sub-items of items 411, 412, and 511 must be allocated between, on the one hand, income/expenses related to Euro transactions and, on the other hand, income/expenses related to currency transactions.

3. The monetary and geographic distribution shall not be carried out for items 360 (Guarantees) and 380 (Other rights and commitments). Item 370 (Assets and claims entrusted) shall be subject to a monetary and geographic distribution only for sub-items 371.3, 371.4, 371.5, 372.3, and 372.4.

4. The monetary distribution is based on the currency in which the balance sheet items are denominated. Amounts denominated in a basket currency, such as SDR (Special Drawing Rights), must be reported as currencies for the total amount, even if the Euro is part of the basket.

Negotiable gold assets are included among currencies.

The monetary distribution of shares and company interests, constituting financial fixed assets or not, is based on the currency in which the capital of the concerned company is expressed. By analogy with the above, the monetary distribution of units in collective investment undertakings in securities is based on the currency in which the inventory value of the certificates is stated.

The monetary distribution of real estate is based on the currency of the country in which the properties are located.

The monetary distribution of other tangible and intangible fixed assets is based on the local reporting currency of the institution holding the concerned assets.

Swap differences resulting from forward foreign exchange transactions accompanied by reverse spot foreign exchange transactions concluded with a view to settling claims and debts must be treated as income/expense related to Euro or currency transactions depending on whether the differences are expressed in Euros or currencies.

For the monetary distribution of item 350 (Confirmed credit lines), credit lines that can be denominated in both Euros and foreign currencies are reported in the Euro credit lines.

Currency amounts are reported at their Euro equivalent. The Euro equivalent is calculated based on the exchange rates at the reporting date, namely the date to which the financial statement relates, in accordance with the rules applicable to the establishment of annual accounts.

5. The geographic distribution of commercial paper is based on the beneficiary of the credit. For other assets and liabilities, the geographic distribution is based on the primary residence of the debtor and creditor, respectively. In the case of legal entities, this refers to the registered office.

Off-balance sheet items are distributed geographically based on the primary residence of the counterparty to the transaction.

When a legal entity has one or more operating branches outside the country in which the registered office is established, the assets, liabilities, rights, and commitments whose management, at the level of relations with the institution, falls under the operating branches, are distributed geographically based on the location of the concerned operating branches.

By "resident," it is understood:

1° any natural person who has their primary residence on the territory of the Kingdom of Belgium, including officials of an international or European organization established on the territory of the Kingdom of Belgium. Any person registered in the population registers of a municipality is deemed to have their primary residence there;

2° any natural person of Belgian nationality who performs a mission in a Belgian diplomatic or consular representation abroad, as well as the members of their household who accompany them;

3° any Belgian public law legal entity and all its services on the territory of the Kingdom of Belgium, as well as Belgian diplomatic and consular representations established abroad;

4° any Belgian private law legal entity, for the activities of its registered office, subsidiaries, branches, and operating branches established on the territory of the Kingdom of Belgium;

5° any foreign law legal entity, for the activities of its branches and operating branches established on the territory of the Kingdom of Belgium;

6° any natural person who, while having their primary residence in foreign territory or not being registered in the population registers of a Belgian municipality, operates a business on the territory of the Kingdom of Belgium on a durable basis, and this for the activities of that business.

By "non-resident," it is understood:

1° any natural or legal person who cannot be considered a resident;

2° any foreign natural person holding a position in a diplomatic or consular representation of their country established on the territory of the Kingdom of Belgium, as well as the members of their household who accompany them;

3° international or European law organizations established on the territory of the Kingdom of Belgium;

4° diplomatic and consular representations of a foreign Government established on the territory of the Kingdom of Belgium.

Non-geographically locatable amounts are recorded in the column "on/against Belgium" when denominated in Euros; non-geographically locatable amounts denominated in currencies are reported in the column "on/against the rest of the world."

6. The following provides specific indications for identifying the debtor, creditor, credit beneficiary, and counterparty in certain items:

• Sub-items 112.6 and 212.5 (Claims and debts resulting from mobilizations)

  • The transferring institution must be considered as debtor; the transferee as creditor. See also the instructions in § 2, 3a) regarding non-recourse mobilizations (cf. Chapter I, Section 2, § 2, 3 a).

• Sub-item 121.1 (Commercial paper)

  • The credit beneficiary to be considered is the drawee, except for commercial paper acquired within the framework of discounting-transferring credits; the latter are distributed with reference to the drawer.

• Sub-item 121.2 (Own acceptances)

  • The debtor to be considered is the debtor of the provision at maturity.

• Items 340 (Used commitment credits), 352 (Lines granted to credit institutions), and 353 (Credit lines granted to customers)

  • The counterparty to be considered is the credit beneficiary.

• Item 351 (Lines obtained by the institution)

  • The counterparty to be considered is the institution that confirmed the credit line.

• Sub-items 371.3 (Assets and claims entrusted to the institution - as manager of consortium operations) and 371.4 (Assets and claims entrusted to the institution in a fiduciary capacity) are distributed geographically with reference, respectively, to the participant in the consortium operation and the settlor of the fiduciary operation.

• Sub-item 371.5 (Securities and negotiable instruments borrowed) is distributed geographically with reference to the lender of the securities or negotiable instruments.

• Sub-items 372.3 (Assets and claims entrusted to third parties - participation in consortium operations) and 372.4 (Assets and claims entrusted to third parties in a fiduciary capacity) are distributed geographically with reference, respectively, to the institution managing the consortium operation and the trustee in the case of a fiduciary operation.

7. In the supplementary description tables, the monetary and geographic distribution is carried out based on the criteria determined above in points 2 to 6 inclusive, except for contrary instructions, for which one shall refer to the commentary of the concerned tables.

§ 7. Distribution according to institutional sectors

In accordance with the provisions of Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (recast – ECB/2013/33) 1, the distribution of assets, liabilities, rights, and commitments according to the institutional sector to which the counterparties belong must be based on the definitions and criteria provided by Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European System of National and Regional Accounts in the European Union 2 (ESA 2010) drawn up by the Statistical Office of the European Communities in collaboration with the National Statistical Institutes of the Member States. The ESA 2010 definitions apply to all counterparties located within the territory of the European Union.

The table below lists the institutional sectors (and sub-sectors) defined by ESA 2010.

Sectors and sub-sectors Code
Non-financial corporations S.11
Financial corporations
Monetary financial institutions (MFI)
Central bank S.121
Other monetary financial institutions (OMFI)
Deposit-taking institutions, excluding the central bank S.122 Money market funds 3 S.123 Financial corporations, excluding MFIs and insurance companies and pension funds Non-money market funds S.124 Other financial intermediaries, excluding insurance companies and pension funds S.125 Financial auxiliaries S.126 Financial captive institutions and non-institutional lenders S.127 Insurance companies and pension funds (ICPF) Insurance companies S.128 Pension funds S.129 General government S.13

1 OJ L 297 of 7.11.2013.
2 OJ L 174 of 26.6.2013.
3 Also called "MMFs".

of which Central government (excluding social security administrations) S.1311 of which Federal state administrations (excluding social security administrations) S.1312 of which Local governments (excluding social security administrations) S.1313 of which Social security administrations S.1314 Households S.14 Non-profit institutions serving households S.15

The sub-sector of "Deposit-taking institutions, excluding the central bank" (S.122) is subdivided for the purposes of this statistical reporting into two sub-populations 4:

1. credit institutions as defined in Article 4, first part, paragraph 1, of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms 5, and any subsequent amendments thereto;

2. deposit-taking institutions other than credit institutions, namely:

   • electronic money institutions whose main function is to provide financial intermediation services by issuing electronic money (Article 2, paragraphs 1 and 2, of Directive 2009/110/EC of the European Parliament and of the Council 6);
   • other financial institutions whose main function is to provide financial intermediation services and whose activity consists of receiving deposits and/or close substitutes for deposits from institutional units, and not only from MFIs, (the degree of substitutability between instruments issued by other MFIs and deposits placed with credit institutions determines their classification as MFIs), and granting loans and/or making investments in securities for their own account (at least in economic terms).

Within the sub-sector of "Other financial intermediaries, excluding insurance companies and pension funds" (S.125), two categories are distinguished for the purposes of this statistical reporting which must be explicitly reported:

• securitization vehicles 7, namely financial vehicles carrying out securitization operations within the meaning of Article 1 of Regulation (EU) No 1075/2013 (ECB/2013/40);
• central counterparties 8, namely entities that legally interpose themselves between counterparties to contracts traded on financial markets, becoming the buyer vis-à-vis any seller and the seller vis-à-vis any buyer.

Within the sector of "Households" (S.14), the sub-population of "Sole traders and partnerships without legal personality (other than quasi-corporations)"9 is distinguished in particular, which groups sole traders and partnerships without legal personality – other than quasi-corporations – that are market producers.

4 See Article 1 of Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33). 5 OJ L 176 of 27.6.2013, p. 1. 6 OJ L 267 of 10.10.2009, p. 7. 7 OJ L 174 of 26.6.2013, paragraph 2.90. 8 OJ L 174 of 26.6.2013, paragraph 2.93, c. 9 OJ L 174 of 26.6.2013, paragraph 2.119, d.

§ 8. Treatment of value reductions and provisions

This paragraph includes specific comments regarding the treatment in the financial statement of value reductions and provisions from a double point of view:

1° the distribution of value reductions and provisions for problem risks according to the type of risks for which they are recorded, and

2° the movements of value reductions and provisions in case of reversal, use, and reclassification.

A. Definition and distribution of problem risks

1. By "problem risks," it is understood claims and recourse rights on counterparties that are experiencing difficulties in honoring their commitments, or from whom it is foreseeable that they will experience such difficulties, or who contest the principal amount of their commitments. The difficulties referred to here may be due to the specific situation of the counterparty or result from the socio-economic context in which it finds itself, including the situation of its country of establishment.

2. In periodic reports, it is necessary to distribute value reductions and provisions according to the type of problem risks concerned.

Problem risks are distributed by type based on the following three criteria:

a) According to the severity of difficulties, it is necessary to distinguish:
– risks of non-recoverable or doubtful character, i.e., problem risks on counterparties whose inability to honor their commitments has been established or is quasi certain, as well as risks subject to litigation for which it is certain or quasi certain that the outcome will result in the non-recovery of contested claims or the impossibility of exercising contested recourse rights; – risks of uncertain evolution, i.e., problem risks on counterparties whose inability or expected inability to honor their commitments has been established or is foreseen, but whose inability has not been established, nor is quasi certain, as well as risks subject to litigation whose outcome is uncertain.

b) According to the nature of difficulties, it is necessary to distinguish:
– problem risks regarding country risk; by country risk, it is understood the risk that a sovereign counterparty cannot or refuses to honor its commitments to foreign entities, or prevents or hinders the respect by its residents of their commitments to foreign entities; – problem risks regarding commercial risk; by commercial risk, it is understood the risk that a non-sovereign counterparty does not honor its commitments for reasons other than the country risk defined above;

A single risk can be problematic both from the perspective of commercial risk and country risk: for example, debtor X may have difficulty honoring commitments due to its critical financial situation and is additionally located in a country with characterized country risk, namely a country that does not honor commitments or prevents or hinders the respect by its residents of commitments to foreign entities. The assessment of such a risk is carried out by distinguishing the value reduction and provision for commercial risk on the one hand and for country risk on the other hand. In this regard, one shall refer notably to the subdivision of item 251 of the liabilities (Value reductions on uncertain evolution credit risks) and the corresponding sub-item 517.11 of the income statement.

c) According to the evaluation method, it is necessary to distinguish:
– risks evaluated individually, i.e., risks that are evaluated in accordance with the principle of separate evaluation of any balance sheet element and for which the recorded value reductions and provisions specifically relate to the concerned individual risks; – risks not individually evaluated, i.e., risks that, due to their reduced individual importance and number, are insufficiently suitable for evaluation based on preventive, individual, and regular control of the solvency of the concerned counterparties; consequently, these are risks whose evaluation - in application of the principle of faithful image according to which all eventual and foreseeable losses and depreciations must be taken into account - must be carried out taking into account findings drawn from the statistical observation of losses incurred on the different types of risks to be evaluated globally; these findings are, if necessary, adapted to take into account changes in the economic environment or modifications of the institution's policy regarding the types of risks concerned.

B. Treatment of movements of value reductions and provisions

1. This subsection comments on the treatment, in the financial statement, of the movements to be made:

a) when a previously recorded value reduction/provision or part thereof is no longer necessary, either following an updated assessment or following the realization or settlement of the concerned asset/risk;

b) in case of use of a previously recorded value reduction/provision, i.e., its use following the realization or settlement of the asset/risk for which it was recorded, including the cancellation of the concerned asset;

c) in case of reclassification of the asset/risk on which the previously recorded value reduction/provision bears;

d) when a claim has been acquired at an abnormally high price considering the market rate at the time of its acquisition.

2. A previously recorded value reduction/provision or part thereof is no longer necessary

2.1. The value reduction/provision was recorded as a charge to the result of a previous fiscal year.

a) Treatment: The value reduction/provision, or the part thereof that is no longer necessary, must be reversed in the income statement and reported under "reversal" of a value reduction/provision in the sub-item corresponding to the item or sub-item in which the concerned value reduction/provision appears at the time of the reversal.

b) Example:

The reversal of a value reduction of 100 recorded during the previous fiscal year on a commercial risk of uncertain evolution evaluated individually gives rise, in the financial statement, to the following movements:

(Debit) 251.2 (Value reductions on uncertain evolution credit risks - commercial risks evaluated individually) - 100 (Credit) 416.112 (Reversals of value reductions on claims - uncertain evolution credit risks - commercial risks evaluated individually) + 100

2.2. The value reduction/provision was recorded and, ultimately, deemed excessive in whole or in part during the same fiscal year.

a) Treatment: The value reduction/provision, or the part thereof that is no longer necessary, must be eliminated by reversing the entry passed in the item or sub-item of the income statement in which the value reduction/provision appears as an expense at the time of its cancellation.

b) Example: A value reduction of 100 recorded in March on a commercial risk of uncertain evolution evaluated individually proves excessive at the end of the same fiscal year (31.12) and successively gives rise, in the financial statement, to the following movements:

• on 31.03 recording of the value reduction
  (Debit) 517.112 (Value reductions on claims - uncertain evolution credit risks - commercial risks evaluated individually) + 100 (Credit) 251.2 (Value reductions on uncertain evolution credit risks - commercial risks evaluated individually) + 100

• on 31.12 reversal of the entry related to the value reduction
  (Debit) 251.2 (Value reductions on uncertain evolution credit risks - commercial risks evaluated individually) - 100

3. Use of a previously recognized value reduction/provision
   A distinction must be made here between the use of a value reduction and the use of a provision.

3.1. Use of a value reduction

3.1.1. The value reduction concerned was recognized as an expense in the profit and loss account of a previous fiscal year.
a) Treatment: The use does not give rise to the recognition of a movement in the profit and loss account. The withdrawal for use of the value reduction (debit entry) is accompanied by the cancellation (credit entry) of the relevant asset for the amount of the loss to the extent that the value reduction was previously recognized. b) Example: The cancellation of a receivable of 100 from a customer for an advance in current account on which an amount of 80 was recognized during the previous fiscal year under "value reductions on credit risks with uncertain evolution - commercial risks assessed individually" (sub-item 251.2) gives rise, in the accounting statement, to the following movements:
(Db.) 251.2 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) - 80 and (Db.) 517.112 (Value reductions on receivables - credit risks with uncertain evolution - commercial risks assessed individually) + 20 and (Cr.) 121.7 (Advances in current accounts) - 100 (i.e. withdrawal of the value reduction for cancellation of the asset) (i.e. recognition of the amount of the loss exceeding the previously recognized value reduction) (i.e. cancellation of the relevant receivable)

3.1.2. The value reduction was recognized and used to cancel the relevant asset during the same fiscal year.
In this case, a distinction must be made depending on whether the value reduction and its use relate to assets for which a breakdown must be made in the profit and loss account between realized losses, on the one hand, and value reductions on unrealized losses, on the other hand. This breakdown is mandatory for the assets referred to in items 130 (partly financial) and 172 (Tangible fixed assets) 10.

10 In this regard, reference is made to:
– the breakdown "losses" - "value reductions" in the following items and sub-items of the profit and loss account: 513.8 (Losses on realization of securities and negotiable money market instruments and similar operations), 517.2 (Value reductions on securities and negotiable money market instruments), 521 (Exceptional amortizations and value reductions on tangible and intangible fixed assets and start-up costs), 522 (Value reductions on financial fixed assets) and 524 (Losses on realization of fixed assets); – the symmetrical breakdown "gains" - "reversals of value reductions" in the following items and sub-items of the profit and loss account: 414.8 (Gains on realization of securities and negotiable money market instruments and similar operations), 416.2 (Reversals of value reductions on securities and negotiable money market instruments), 421 (Reversals of amortizations and value reductions on tangible and intangible fixed assets), 422 (Reversals of value reductions on financial fixed assets) and 424 (Gains on realization of fixed assets).

3.1.2.1. The use during the same fiscal year concerns an asset for which the breakdown is not required.
a) Treatment: The use of the value reduction recognized previously during the fiscal year does not give rise to a movement in the profit and loss account, unless it concerns the use of a value reduction on credit risks with uncertain evolution (cf. supra A.2.a of this paragraph). The profit and loss account must break down the expenses of the fiscal year for value reductions on problematic risks according to whether they relate to value reductions on risks with uncertain evolution or to value reductions on risks of a non-recoverable or doubtful nature, including expenses relating to losses (losses) in the event of cancellation or settlement of problematic risks (cf. sub-item 517.1). The loss charged to the fiscal year realized in the event of cancellation or settlement of problematic risks is mentioned in the profit and loss account under sub-item 517.12 (Value reductions on non-recoverable or doubtful receivables) (debit entry) with, in the profit and loss account, the reversal (credit entry) of the value reduction for credit risks with uncertain evolution that was previously recognized during the fiscal year for the risk concerned, to the extent of the amount of this last value reduction. b) Example 1: Elimination of a receivable of 100 from a customer for an advance in current account. In March, an amount of 100 was recorded under "value reductions on non-recoverable or doubtful receivables". At the end of the fiscal year, the receivable is cancelled because it has become definitively irrecoverable in its total amount 11. This gives rise successively, in the accounting statement, to the following movements:

• on 31.3 recognition of the value reduction
  (Db.) 517.12 (Value reductions on non-recoverable or doubtful receivables) + 100 and (Cr.) 150 (Non-recoverable or doubtful receivables) - 100
• on 31.12 use of the value reduction for cancellation
  (Db.) 150 (Non-recoverable or doubtful receivables) + 100 (i.e. withdrawal from the value reduction) and (Cr.) 150 (Non-recoverable or doubtful receivables) - 100 (i.e. cancellation of the disputed receivable)

11 The example deals only with the movements relating to the value reduction.

c) Example 2: Cancellation of a receivable of 100 from a customer for an advance in current account. In March, an amount of 80 was recorded under "value reductions on credit risks with uncertain evolution - commercial risks assessed individually". At the end of the fiscal year, the receivable is cancelled because it has become definitively irrecoverable in its total amount 12. This gives rise successively, in the accounting statement, to the following movements:

• on 31.3 recognition of the value reduction
  (Db.) 517.112 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) + 80 and (Cr.) 251.2 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) + 80
• on 31.12 reversal of the value reduction recognized in March.
  (Db.) 251.2 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) - 80 and (Cr.) 517.112 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) - 80
• on 31.12 cancellation of the disputed receivable
  (Db.) 517.12 (Value reductions on non-recoverable or doubtful receivables) + 100 and (Cr.) 121.7 (Advances in current accounts) - 100 (i.e. sub-item in which the receivable is recorded at the time of cancellation)

12 The example deals only with the movements relating to the value reduction.

3.1.2.2. The use during the same fiscal year concerns an asset for which a breakdown between loss and value reduction is required.
a) Treatment: The realized loss is mentioned as such (debit entry) in the profit and loss account with, in counter-entry, the reversal (credit entry) in the profit and loss account of the value reduction recognized previously during the fiscal year. b) Example: see infra point 5.

3.2. Use of a provision
It should be noted, beforehand, that by use of a provision for a commitment credit, one also understands the use of a provision for the recognition of the value reduction on the receivable arising from the execution of the commitment contracted within the framework of the commitment credit.

3.2.1. The provision was recognized as an expense in the profit and loss account of a previous fiscal year.
a) Treatment: The withdrawal from the provision (debit entry) is mentioned in the profit and loss account among the products under "use" (credit entry) in the item or sub-item that corresponds to the item or sub-item in which the provision concerned appears at the time of withdrawal. The recognition of the expense or risk for which the provision was recognized is, in accordance with the nature of the expense or risk concerned, mentioned in the appropriate item or sub-item of the profit and loss account. b) Example: Following a commitment credit with uncertain evolution, the institution executed its commitment (guarantee commitment), which has the effect that it has a receivable on the beneficiary of the commitment credit. During the previous fiscal year, the institution recognized a provision of 100 (the total amount of the risk) for the risk concerned under "provisions for commitment credits with uncertain evolution" (sub-item 253.32). Upon execution of its commitment, it appears that the risk concerned has deteriorated to such an extent that it must be included in the problematic risks of a non-recoverable or doubtful nature and on which a value reduction must be recognized for the global amount 13. This gives rise, in the accounting statement, to the following movements:

• use of the provision
  (Db.) 253.32 (Provisions for commitment credits with uncertain evolution) - 100 and (Cr.) 416.3 (Reversals and uses of provisions for commitment credits) + 100
• recognition of the value reduction
  (Db.) 517.12 (Value reductions on non-recoverable or doubtful receivables) + 100 and (Cr.) 150 (Non-recoverable or doubtful receivables) - 100

13 The example deals only with the movement relating to the provision and the value reduction.

3.2.2. The provision is recognized and used during the same fiscal year.
a) Treatment: The withdrawal from the provision (debit entry) is treated in the profit and loss account by the reversal (credit entry) of the movement recorded in the profit and loss account when the withdrawn provision was constituted. The recognition of the expense or risk for which the provision was recognized is, in accordance with the nature of the expense or risk concerned, mentioned in the appropriate item or sub-item of the profit and loss account. b) Example: Same data as in the example supra at point 3.2.1.b, except that the provision was recognized in March and used on 31.12 of the same fiscal year.

• on 31.3 recognition of the provision
  (Db.) 517.3 (Provisions for commitment credits) + 100 and (Cr.) 253.32 (Provisions for commitment credits with uncertain evolution) + 100
• on 31.12 use of the provision
  (Db.) 253.32 (Provisions for commitment credits with uncertain evolution) - 100 and (Cr.) 517.3 (Provisions for commitment credits) - 100
• on 31.12 recognition of the value reduction
  (Db.) 517.12 (Value reductions on non-recoverable or doubtful receivables) + 100 and (Cr.) 150 (Non-recoverable or doubtful receivables) - 100

4. Reclassification of the asset/risk for which the value reduction/provision was recognized

4.1. The value reduction/provision was recognized as an expense in the profit and loss account of a previous fiscal year.
a) Treatment: The transfer of a value reduction/provision into another category following the reclassification of the asset/risk on which it bears does not give rise to a movement in the profit and loss account. The withdrawal (debit entry) from a category has as its counterpart the recognition (credit entry) in the new category. b) Example: A commitment credit of 100, for which a provision of 100 was recognized during the previous fiscal year under sub-item 253.32 (Provisions for commitment credits with uncertain evolution), has deteriorated to such an extent that it is classified as a commitment credit of a non-recoverable or doubtful nature. The transfer of the provision gives rise, in the accounting statement, to the following movements 14:
(Db.) 253.32 (Provisions for commitment credits with uncertain evolution) - 100 and (Cr.) 253.31 (Provisions for commitment credits of a non-recoverable or doubtful nature) + 100

14 See supra at point 3.2. of this sub-section regarding the use of a provision for the recognition of the value reduction on the receivable arising from the execution of the commitment contracted within the framework of a commitment credit.

4.2. The value reduction/provision is recognized and transferred into another category during the same fiscal year.
a) Treatment: The value reduction/provision must be mentioned in the profit and loss account in the item or sub-item that corresponds to the final destination that the value reduction/provision received during the concerned fiscal year. The withdrawal (debit entry) from a category has as its counterpart the reversal (credit entry) of the entry passed in the item or sub-item of the profit and loss account in which the value reduction/provision concerned appears as an expense at the time of withdrawal. The recognition in the new category is mentioned as an expense of the fiscal year (debit entry) in the item or sub-item of the profit and loss account that corresponds to the new category in which it is recognized (credit entry). b) Example: In March, a value reduction is recognized on an individually assessed receivable whose settlement has become uncertain. At the end of the same fiscal year (31.12), it appears that the debtor's situation has deteriorated to such an extent that the receivable is included among non-recoverable or doubtful receivables 15. This gives rise successively, in the accounting statement, to the following movements:

• on 31.3 recognition of the value reduction
  (Db.) 517.112 (Value reductions on receivables - credit risks with uncertain evolution - commercial risks assessed individually) + 100 and (Cr.) 251.2 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) + 100
• on 31.12 withdrawal of the value reduction from the category
  (Db.) 251.2 (Value reductions on credit risks with uncertain evolution - commercial risks assessed individually) - 100 and (Cr.) 517.112 (Value reductions on receivables - credit risks with uncertain evolution - commercial risks assessed individually) - 100
• on 31.12 incorporation of the value reduction into the new category
  (Db.) 517.12 (Value reductions on non-recoverable or doubtful receivables) + 100 and (Cr.) 150 (Non-recoverable or doubtful receivables) - 100

15 The example deals only with the movements relating to the value reduction.

5. Examples relating to the mode of treatment in the accounting statement, described above, of realized gains and losses on variable income securities belonging to the trading portfolio:

5.1. Example 1
Purchase on 15.07.1988 of quoted shares xyz, issued by a company other than a credit institution, for an amount of 120, shares stored in the trading portfolio. The fiscal year of the institution begins on 1.1. and ends on 31.12. a) On 31.08.1988, the realization value amounts to 112 and a value reduction is recognized for an amount of 8. This gives rise, in the accounting statement, to the following movements:
(Db.) 517.22 (Value reductions on securities and negotiable money market instruments - on variable income securities) + 8 and (Cr.) 252.22 (Value reductions on securities and negotiable money market instruments - on other investment securities) + 8 b) On 15.12.88, shares xyz are sold for an amount of 114 (movements to be treated: reversal of the year's value reductions for an amount of 8; loss for an amount of 6). This gives rise, in the accounting statement, to the following movements:
(Db.) Current Account, Cash, ... + 114 and (Db.) 252.22 (Value reductions on securities and negotiable money market instruments - on other investment securities) - 8 and (Db.) 513.82 (Losses on realization of securities and negotiable money market instruments and similar operations - on variable income securities) + 6 and (Cr.) 135.42 (Shares and partnership interests in other companies) - 120 and (Cr.) 517.22 (Value reductions on securities and negotiable money market instruments - on variable income securities) - 8

5.2. Example 2
Purchase on 15.07.1988 of quoted shares xyz, issued by a company other than a credit institution, for an amount of 120, shares stored in the trading portfolio. The fiscal year of the institution begins on 1.1. and ends on 31.12. a) On 31.12.88, value reductions have been recognized for an amount of 5. The valuation price at the end of the fiscal year = 115. During the fiscal year 1989, additional value reductions are recognized for an amount of 4 (see the method described supra in example 1). b) Hypothesis 1: Sale in 1989 for an amount of 111 (movements to be treated: use of the previous year's value reductions for an amount of 5; reversal of the year's value reductions for an amount of 4; loss for an amount of 4). This gives rise, in the accounting statement, to the following movements:
(Db.) Current Account, Cash, ... + 111 and (Db.) 252.22 (Value reductions on securities and negotiable money market instruments - on other investment securities) - 9 and (Db.) 513.82 (Losses on realization of securities and negotiable money market instruments and similar operations - on variable income securities) + 4 and (Cr.) 135.42 (Investments in securities - Shares and partnership interests in other companies) - 120 and (Cr.) 517.22 (Value reductions on securities and negotiable money market instruments - on variable income securities) - 4

c) Hypothesis 2: Sale in 1989 for an amount of 121 (movements to be treated: reversal of the previous year's value reductions for an amount of 5; reversal of the year's value reductions for an amount of 4; gain for an amount of 1). This gives rise, in the accounting statement, to the following movements:
(Db.) Current Account, Cash, ... + 121 and (Db.) 252.22 (Value reductions on securities and negotiable money market instruments - on other investment securities) - 9 and (Cr.) 135.42 (Investments in securities - Shares and partnership interests in other companies) - 120 and (Cr.) 416.22 (Reversals of value reductions on securities and negotiable money market instruments - on variable income securities) + 5 and (Cr.) 414.82 (Gains on realization of securities and negotiable money market instruments and similar operations - on variable income securities) + 1 and (Cr.) 517.22 (Value reductions on securities and negotiable money market instruments - on variable income securities) - 4

6. Treatment in the accounting statement of receivables with a term of more than one year resulting from fund advances and acquired at an abnormally high price given the market rate at the time of their acquisition

a) Treatment
The treatment of such receivables in the accounting statement must be accompanied by the imputation of a discount. A value reduction must be recognized, to the extent of the amount of the discount, under "definitive use" to be charged to the period during which these receivables arose. Unaccrued interest is taken into account pro rata temporis.

b) Example
On 31.5, a receivable > 1 year is acquired for an amount of 100, which, compared to the market rate applicable to such receivables, yields abnormally low interest. The discount to be applied amounts to 20 (market rate: 11.80%). This gives rise, in the accounting statement, to the following movements:

• on 31.5
  (Db.) 121.61 (Term loans, term > 1 year) + 80 (Db.) 517.12 (Value reductions on receivables, non-recoverable or doubtful receivables) + 20 and (Cr.) Current Account, Cash, ... - 100
• on 30.6 pro rata temporis recognition of interest income at the market rate of 11.80%
  (Db.) 162 (Acquired income) + ... and (Cr.) 411.26 (Interest and similar income, term loans) + ...

§ 9. Treatment of gold assets and gold transactions

1. By "gold assets", one understands both the gold stock and the receivables, debts, rights and commitments whose amount is expressed in a quantity of gold. A distinction must be made in this regard depending on whether the gold is negotiable or not. By "negotiable", one understands gold units that are negotiable on a market operating regularly with the intervention of recognized financial companies. Not negotiable, in particular, are commemorative gold coins.
   Without prejudice to the obligation to prepare the main accounts as well as the accounting synthesis statements in Euros, credit institutions must keep the accounts relating to gold assets on the basis of the units of account in which the quantity of the gold elements concerned is expressed.

2. Gold is not a currency. Gold differs, however, from most other commodities by its significance as a financial unit of account and as an object for investment and financial relations by book entry, as well as by the formation of its price which is established practically exclusively according to its appeal as a financial investment instrument, and therefore, without notable effect of the demand for gold as a consumer good.
   The accounting treatment and valuation of negotiable gold assets must in principle be carried out in accordance with the rules applicable to monetary elements in foreign currencies.

3. The treatment and valuation of gold are subject to the following rules:
   A. Regarding their allocation in the items and sub-items of the accounting statement a) Physical gold, including certificates representing physical gold, is recorded on the asset side under item 141 (Precious metals). b) Gold receivables and debts are expressed respectively as receivables and as debts and their allocation in the items and sub-items is carried out in the same way as for cash receivables and debts (allocation according to counterparty and duration). BNB Schema A Book I - May 2014 54

c) Gold to be received/delivered and the price to be received/paid resulting from spot purchases and sales of negotiable gold, for which, in accordance with practice, a delivery period corresponding to the payment period is granted, are recorded in the same off-balance sheet item as spot foreign exchange transactions with standard delivery, namely item 311 (Spot foreign exchange transactions). Gold to be received/delivered and amounts to be received/paid resulting from forward purchases and sales of negotiable gold and forward and options transactions on negotiable gold are recorded in the same off-balance sheet sub-items as forward foreign exchange transactions, forward transactions, and options on foreign exchange, namely sub-items 321.1, 321.3 and 321.4 (See the commentary on these sub-items in Chapter III, Section 3).

d) The income statement does not show the net profit and loss from negotiable gold trading under the income/expenses of the foreign exchange activity, but under sub-items 414.5 and 513.5 (Other financial income/expenses - precious metals). By net profit and loss is meant the balance between the income and expenses from purchases and sales of gold, including realized capital gains and losses, as well as the balance of positive and negative differences resulting from the conversion of spot elements using the average rate between the bid and ask prices on the spot market and resulting from the valuation of forward negotiable gold transactions based on the forward rate corresponding to the remaining term of these transactions.

e) In the currency breakdown, negotiable gold assets are recorded in the "Foreign Currencies" column.
In contrast, amounts related to non-negotiable gold assets are recorded in the "Euros" column.

f) Simultaneous spot sale or purchase of gold and forward repurchase or resale of gold to the same counterparty must be treated according to the rules applicable to the treatment of sale-and-repurchase transactions (cf. Chapter I, Section 2, § 2).

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Consequently, such transactions are mentioned as a forward liability to the counterparty in the case of a spot sale combined with a forward repurchase, and as a forward claim on the counterparty in the case of a spot purchase combined with a forward resale. The accounts relating to such debts and claims are kept in the currency in which the price of the gold agreed between the parties is denominated. The difference between the spot price and the forward price must be treated as an interest expense or interest income in the income statement.

B. Regarding their conversion into Euros, their valuation and the determination of related income and expenses a) Non-negotiable gold assets are valued as merchandise; b) Negotiable gold assets are, by analogy with foreign currencies, converted into Euros in the reporting statements based on the spot market price at the date of reporting of the relevant statements. The balance of positive and negative differences resulting from the conversion of gold held in negotiable form and transactions on gold in negotiable form must be treated, in the income statement, either as "Other financial income, precious metals" (sub-item 414.5) or as "Other financial expenses, precious metals" (sub-item 513.5); c) Forward purchases and sales of negotiable gold are valued at the forward rate corresponding to the remaining term of the transaction. The balance of positive and negative differences is treated either as "Other financial income, precious metals" (sub-item 414.5) or as "Other financial expenses, precious metals" (sub-item 513.5).

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Section 3.
Reporting Modalities
§ 1. Reporting on a social and territorial basis by Belgian credit institutions

1. By "social" reporting is meant the reporting concerning the situation and activity of the Belgian and foreign headquarters of a Belgian credit institution. By "territorial" reporting is meant the reporting concerning the situation and activity of all Belgian headquarters of a Belgian credit institution.
   If reporting must be carried out on both a "social" and a "territorial" basis and the two coincide (Belgian credit institutions without foreign headquarters), the reporting should be done by indicating "social situation".

2. The balance sheet and the off-balance sheet items statement of the accounting statement must be prepared on both a territorial and a social basis.
   The income statement (income, expenses and allocations/withdrawals) is prepared solely on a social basis.

3. The instructions relating to the supplementary description tables indicate the basis on which they must be prepared. See also the summary table appearing in this section, § 4. Reporting obligation, deadlines and frequency of reporting.

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§ 2. Reporting on a territorial basis by branches of foreign credit institutions By "territorial" reporting by branches of a foreign law institution is meant the reporting concerning the situation and activity of all branches and operational headquarters established in Belgium of a foreign law credit institution. The reporting must be carried out by indicating 'territorial situation' on the identification sheet.

1. The instructions in Chapter I, sections 1 and 2 of the periodic information schema to be communicated apply mutatis mutandis to branches of foreign law credit institutions established in Belgium.

2. The periodic reporting includes:
   a) The schema of the periodic accounting statement.
   The periodic accounting statement to be transmitted by branches of credit institutions of law having their headquarters in a Member State of the European Community, as well as by branches of credit institutions having their headquarters outside the European Community and exempted by the Banking and Financial Commission from compliance with the regulations on the capital adequacy of credit institutions, must be prepared according to the schema appearing in Chapter IIbis. The periodic accounting statement to be transmitted by branches of other foreign law credit institutions must be prepared according to the schema appearing in Chapter II of the periodic information schema to be communicated, excluding statement 00.60.

b) The supplementary description tables.
Branches of foreign law credit institutions having their headquarters in a Member State of the European Community, as well as branches of credit institutions having their headquarters outside the European Community and exempted by the Banking and Financial Commission from compliance with the regulations on the capital adequacy of credit institutions,

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must prepare the same tables as Belgian credit institutions on a territorial or social basis, with the exception of the following tables:
– table 10.20;
– tables 50.10 to 50.15 inclusive;
– table 70.10. 16
Branches of other foreign law credit institutions must prepare the same tables as Belgian credit institutions on a territorial or social basis, with the exception of table 10.20. See also the summary table appearing in this section, under the heading "Reporting obligation, deadlines and frequency of reporting".

16 These branches must however take into account the following specific instructions:
– concerning tables 03.90 to 03.99 inclusive: column (30) must not be completed; – concerning table 70.10: by affiliated companies, one must also understand the headquarters, branches and operational headquarters not established in Belgium of the legal entity of which the reporting branch is a part.

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§ 3. Reporting on a consolidated basis
By "consolidated" reporting is meant the reporting concerning the situation and activity of the entire consolidated group of the consolidating credit institution and its Belgian and foreign subsidiaries that it controls, including joint subsidiaries.

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§ 4. Reporting obligation, deadlines and frequency of reporting

1. The reporting statements reproduce the situation as it presents itself after the processing of all transactions concluded on the reporting date.
   By reporting date is meant the date to which the reporting statements relate.
   The reporting date is always the last banking business day of the month, and in the case of quarterly, semi-annual or annual reporting, the last banking business day, respectively, of each calendar quarter and each calendar year, half-year or financial year depending on whether the relevant statement must be prepared by calendar year, half-year or financial year.

2. Credit institutions ensure that the reporting statements transmitted do not require corrections. If corrections must nevertheless be made, it is advisable in principle to send a new corrected statement, bearing the mention "corrected statement". A correction of very minor importance can be communicated by letter. See also the commentary at point 7bis of this paragraph.

3. For the transmission of statements, the institution must use the standard submission slip, indicating on it the number of the support (i.e., the serial number for supports having the same creation date, in accordance with the instructions in the protocol concerning the submission of data) and the statements attached to it. This submission slip must be signed by the person(s) authorized to commit the reporting institution for the accuracy of the relevant statements.

4. When a credit institution meets the conditions for being exempted from preparing a statement or a table, or when a table proves irrelevant to it because it does not carry out the activity referred to in that table, the institution mentions "nihil" on the submission slip provided for the transmission of the relevant statement or table.

5. Without prejudice to the regime relating to reporting modalities in the case of the use of information supports for the automated processing of data, amounts are expressed in the accounting statement as well as in the supplementary description tables in thousands of Euros. For tables in which data are mentioned in the currencies concerned, reporting is done in thousands.
   All amounts are mentioned without decimals (rounded up to the next amount, if ≥ 0.5).

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6. Credit institutions must transmit the reporting statements and tables to the National Bank of Belgium and the Banking and Financial Commission as soon as possible, and no later than:
   – the 11th banking business day following the reporting date regarding a) statements 00.10 to 00.30 inclusive prepared on a territorial basis, or prepared on a social basis in the case of Belgian credit institutions without foreign branches; b) supplementary description tables 01.11, 01.21, 02.11, 02.12, 02.13, 02.22, 02.30, 03.41, 03.51 and 03.90 to 03.99 inclusive, in the case of monthly reporting; c) supplementary description tables 03.49 and 03.59; – the 20th calendar day following the reporting date regarding supplementary description tables 43.03 and 43.33; – the 23rd banking business day following the reporting date regarding supplementary description tables 01.11, 01.21, 02.11, 02.22, 03.41 and 03.51, in the case of quarterly reporting; – the 25th calendar day following the reporting date for the other statements and tables; – the reporting deadline is set at the last business day of the month following the closing date for table 80.90; however, for Belgian credit institutions required to report separately on a territorial and a social basis, the deadline concerning the social basis report is set at the first banking business day of the second calendar month following the reporting date. This does not apply to tables 03.90 to 03.99 inclusive.

7. When the reporting date and the balance sheet date coincide, reporting must be made on the situation presenting itself after the processing of the proposals of the management to the board of directors or managers.

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This report must be transmitted to the National Bank of Belgium and the Banking and Financial Commission, and no later than:
– the 11th banking business day following the balance sheet date regarding a) statements 00.10 to 00.30 inclusive prepared on a territorial basis, or prepared on a social basis in the case of Belgian credit institutions without foreign branches; b) supplementary description tables 01.11, 01.21, 02.11, 02.12, 02.13, 02.22, 02.30, 03.41, 03.51 and 03.90 to 03.99 inclusive, in the case of monthly reporting; c) supplementary description tables 03.49 and 03.59; – the 20th calendar day following the balance sheet date regarding supplementary description tables 43.03 and 43.33; – the 23rd banking business day following the reporting date regarding supplementary description tables 01.11, 01.21, 02.11, 02.22, 03.41 and 03.51, in the case of quarterly reporting; – the last business day of the month following the balance sheet date, regarding a) statements 00.10 to 00.30 inclusive prepared on a social basis regarding institutions having one or more foreign branches; statements 00.40 and 00.50; b) the following supplementary description tables:
– 03.10/03.11/03.30;
– 10.20;
– 43.80 (provided that this table is not prepared on a consolidated basis) – at the date when the statutory auditor has or should have knowledge of the proposals made by the management to the board of directors or managers and no later than 3 months after the balance sheet date, regarding:
a) statement 00.60; b) tables 50.10 to 50.15 inclusive and 70.10.
If, due to exceptional circumstances, these reporting statements and tables are not available in final version within the prescribed period, they must still be transmitted within the period referred to, accompanied by the mention "provisional statement". If it subsequently turns out that the final version does not differ from the provisional statement, credit institutions must indicate that the provisional statement should be considered as the "final statement". See also the commentary at point 7bis of this paragraph.

7bis. Institutions must indicate on the identification sheets of periodic information whether it is a "provisional statement" (code 1), a "corrected provisional statement" (code 2), a "final statement" (code 3) or a "corrected final statement" (code 4).

7ter. Without prejudice to the provisions of Book III, tables 90.31 and 90.32 are prepared quarterly by branches of credit institutions subject to another EEA Member State on a territorial basis, no later than the last business day of the month following the end of the quarter to which the communication relates.

8. Regarding the frequency of reporting on a territorial and social basis, the summary table reproduced below indicates whether the statements and supplementary description tables must be prepared and communicated monthly (m.), quarterly (t.), semi-annually (s.) or annually (a.).
   Credit institutions must however have an organization allowing them, if necessary, in exceptional circumstances and at the request of the National Bank of Belgium or the Banking and Financial Commission, to prepare the statements and supplementary description tables with a higher frequency. The table is also broken down in such a way that it indicates on which monetary basis the reporting must be carried out, i.e., in which currencies it is appropriate to report. In this regard, a distinction is made between:
   (1) data relating to all currencies in each of the currencies concerned; (2) data relating to the entire set of currencies for their equivalent in Euros; (3) data relating to the entire set of foreign currencies for their equivalent in Euros; (4) separate data relating to the Euro and to the entire set of foreign currencies for their equivalent in Euros;

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(5) a separate statement relating to each of the following currencies in the currency concerned:
– EUR.
– other currencies of the European Union (countries not part of the Eurozone): BGN, DKK, SEK, GBP, CZK, HRK, HUF, PLN, RON. – other currencies: AUD, CAD, CHF, JPY, NOK, NZD, USD. when the commentary on the table in question does not specify any other list.

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Belgian credit institutions and branches of foreign credit institutions Frequency territorial basis social basis () Code Number Definition of reporting statements concerned currencies All currencies in each of the value in EUR The entire set of currencies for equivalent for equivalent in EUR The entire set of foreign currencies value in EUR foreign currencies for equivalentEUR separate and entire set of each of the currencies concerned All currencies of the list in concerned currencies All currencies in each of the value in EUR The entire set of currencies for equivalent for equivalent in EUR The entire set of foreign currencies value in EUR foreign currencies for equivalentEUR separate and entire set of each of the currencies concerned All currencies of the list in Code (1) (2) (3) (4) (5) (1) (2) (3) (4) (5) ACCOUNTING STATEMENT
00.10 to 00.30 Balance sheet and off-balance sheet items - - - m. - - - - m. -
00.40 and 00.50 Income statement: income - expenses - - - - - - - - t. -
00.60 Allocations and withdrawals () - - - - - - a. () - - -
TABLES
01.11 and 01.21 Treasury and interbank receivables () ()
and interbank payables - m./t. - - m./t. - - - - -
02.11 Credits originally granted by the reporting
credit institution: breakdown based on the () () beneficiaries of the credit - m./t. - - m./t. - - - - - () For branches of foreign law institutions, this refers to the entirety of their activity in Belgium, i.e., their territorial situation. () At the balance sheet date. (*) Cf. table commentary. () Must not be prepared by branches of foreign law institutions.

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Belgian credit institutions and branches of foreign credit institutions (continued 1) Frequency territorial basis social basis () Code Number Definition of reporting statements concerned currencies All currencies in each of the value in EUR The entire set of currencies for equivalent for equivalent in EUR The entire set of foreign currencies value in EUR foreign currencies for equivalentEUR separate and entire set of each of the currencies concerned All currencies of the list in concerned currencies All currencies in each of the value in EUR The entire set of currencies for equivalent for equivalent in EUR The entire set of foreign currencies value in EUR foreign currencies for equivalentEUR separate and entire set of each of the currencies concerned All currencies of the list in Code (1) (2) (3) (4) (5) (1) (2) (3) (4) (5)
02.12 Securitization and other credit transfers: breakdown
based on the beneficiaries of the credit - m. - - - - - - - -
02.13 Credits originally granted by the reporting credit
institution: breakdown based on the initial () and residual durations - - - - m. - - - - -
02.22 Deposits and other creditors: breakdown () ()
sectorially according to creditors - m./t. - - m./t. - - - - -
02.30 Available margin of confirmed credit lines
breakdown based on the beneficiaries of the credit line - m. - - - - - - - - () For branches of foreign law institutions, this refers to the entirety of their activity in Belgium, i.e., their territorial situation. () Cf. table commentary.

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Belgian credit institutions and branches of foreign credit institutions (continued 2) Frequency territorial basis social basis () Code Number Definition of reporting statements concerned currencies All currencies in each of the value in EUR The entire set of currencies for equivalent for equivalent in EUR The entire set of foreign currencies value in EUR foreign currencies for equivalentEUR separate and entire set of each of the currencies concerned All currencies of the list in concerned currencies All currencies in each of the value in EUR The entire set of currencies for equivalent for equivalent in EUR The entire set of foreign currencies value in EUR foreign currencies for equivalentEUR separate and entire set of each of the currencies concerned All currencies of the list in Code (1) (2) (3) (4) (5) (1) (2) (3) (4) (5)
03.10 Supplementary description of the items
"Securities to be realized" and
"Investments in securities" - EUR - - - - - - - - - t.
03.11 Supplementary description of the items
"Securities to be realized" and
"Investments in securities" - foreign currencies - - - - - - - t. - -
03.30 Supplementary description of warrants and
options on shares and similar instruments - - - - - - m. - - -
03.41 Securities, other negotiable instruments () ()
and financial fixed assets - m./t. - - m./t. - - - - -
03.49 Value reductions and valuation differences on ()
securities and other assets - m. - - m. - - - - -
03.51 Debt represented by a security () ()
and subordinated bonds - m./t. - - m./t. - - - - -
03.59 Valuation differences on debt represented
by a security, capital and reserves and other () liabilities - m. - - m. - - - - - () For branches of foreign law institutions, this refers to the entirety of their activity in Belgium, i.e., their territorial situation. () Cf. table commentary.

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Credit institutions under Belgian law and branches of foreign credit institutions (continued 3)

Frequency

Territorial basis	Social basis (*)
Code Number	Definition of reporting statements	Currencies concerned	Value in EUR	Total currencies for counter-value in EUR	All foreign currencies for counter-value in EUR	EUR separate and total of each currency concerned	All currencies on the list	Territorial basis	Social basis (*)
								Code (1) (2) (3) (4) (5)	(1) (2) (3) (4) (5)
03.70	Balance of financial instruments	-	-	-	-	-	-	t.	-	-	-
03.90 to 03.99	Detailed statement of securities, negotiable instruments and financial fixed assets m.	-	-	-	-	m.	-	-	-	-
10.20	Concentration of debts towards creditors who are not affiliated companies of the reporting credit institution () (*)	-	-	-	-	-	-	t.	-	-	-
43.03	Breakdown of claims and liabilities by country	-	m.	-	-	m.	-	-	-	-	-

() For branches of foreign law credit institutions, this refers to their entire activity in Belgium, i.e., their territorial situation. () Cf. comment on the table () Must not be prepared by branches of foreign law credit institutions. () Separate report for the territorial situation (code 10) and foreign headquarters (code 19)

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Credit institutions under Belgian law and branches of foreign credit institutions (continued 3)

Frequency

Territorial basis	Social basis (*)
Code Number	Definition of reporting statements	Currencies concerned	Value in EUR	Total currencies for counter-value in EUR	All foreign currencies for counter-value in EUR	EUR separate and total of each currency concerned	All currencies on the list	Territorial basis	Social basis (*)
								Code (1) (2) (3) (4) (5)	(1) (2) (3) (4) (5)
43.33	Claims and liabilities on or with the parent company, branches, subsidiaries and sister companies	-	m.	-	-	m.	-	-	-	-	-
43.80	Distribution of assets and liabilities by country	-	-	-	-	-	-	t. ()	-	-	-
50.10 to 50.15	Problematic risks and inventory entries relating to problematic risks ()	-	-	-	-	-	-	t.	-	t.	-
70.10	Relations of the credit institution with affiliated companies and other companies with which it has a participation link ()	-	-	-	-	-	-	a. (*)	-	-	-
80.90	General solvency	-	-	-	-	-	-	t. (*)	-	-	-
80.91	Nominal statement of subsidiaries and joint subsidiaries included in consolidation	t. (*)	-	-	-	-	-	-	-	-	-
90.31	Liquid financial assets	-	-	-	-	-	-	-	-	m./t. ()	-
90.32	Incoming and outgoing liquidity flows	-	-	-	-	-	-	-	-	m./t. ()	-

() For branches of foreign law credit institutions, this refers to their entire activity in Belgium, i.e., their territorial situation. () Credit institutions that draw up the table on a consolidated basis must not draw up a table on a social basis. () At the balance sheet date. () Must not be prepared by branches of foreign law credit institutions having their headquarters in a Member State of the European Union, nor by branches of institutions having their headquarters outside the European Union and exempted by the Commission from compliance with capital adequacy regulations; this latter category of branches must nevertheless complete table 41.70 and both the first and second categories must complete table 41.77. () Must not be prepared by branches of foreign law credit institutions. () On a monthly basis for Belgian law institutions, on a quarterly basis for branches of foreign law credit institutions. Reporting deadline set at 15 working banking days from the reporting date, for Belgian law institutions. Reporting tables to be prepared separately for the EUR position, the aggregated "convertible" currency position expressed in EUR counter-value and the significant separate positions in "non-convertible" currencies, expressed in EUR counter-value. For the definition of "convertible currencies" and significant position, see Chapter 2 of the annex to circular PPB-2006-17-CPB. () This table must also be reported on a consolidated basis.

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CHAPTER II

SCHEMA OF THE PERIODIC ACCOUNTING STATEMENT

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Book I - May 2014 71

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Schemas on territorial and social bases - Belgian credit institutions

BNB Schema A
Book I - May 2014 72

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(Indicate by x) Accounting statement 00.10 to 00.30 inclusive (Indicate by x) 1 2 3 4 00.10 00.20 00.30

ASSETS - LIABILITIES AND OFF-BALANCE SHEET ITEMS ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10
• social situation 20
• consolidated situation 30

---

3. a. Reporting date: c. Reporting frequency:
   (year) (month) (day) - at the end of each month (territorial and b. Reference number: - social situations)

• at the end of each quarter of the fiscal year
  (consolidated situation)

---

4. Currency on which and in which the report is made:

• EUR separate and total of foreign currencies x 4 EUR
  for EUR counter-value

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Comment on the accounting statement 00.10 to 00.30 inclusive: Apart from the definition and code of items and sub-items, the columns of the accounting statement 00.10 to 00.30 inclusive are designated by the following codes:
   Column 05: total amount
   10: total Euros (currency breakdown)
   15: total foreign currencies (currency breakdown) 20: Euros on/with Belgium (geographical breakdown) 21: Euros on/with other countries in the Monetary Union (geographical breakdown) 22: Euros on/with the rest of the world (geographical breakdown) 30: foreign currencies on/with Belgium (geographical breakdown) 31: foreign currencies on/with other countries in the Monetary Union (geographical breakdown) 32: foreign currencies on/with the rest of the world (geographical breakdown)

BNB Schema A
Book I - May 2014 73

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Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
110. CASH AND INTERBANK CLAIMS
111. Cash, balances with central banks and postal cheque offices
111.1. Cash	1111
111.2. Cash with delegated agents	1112
111.3. Central banks	1113
111.4. Postal cheque offices	1114
111.9. Total	1119
112. Claims on credit institutions
112.2. Overnight loans	1122
112.3. Our current accounts	1123
112.4. Time accounts
112.41. - < 1 month	11241
112.42. - >= 1 month and <= 1 year	11242
112.43. - > 1 year	11243
112.49. Total	11249
112.5. Monetary reserve balances	1125
112.6. Claims resulting from mobilizations and advances
112.61. - by rediscount of commercial bills	11261
112.62. - by sale-and-repurchase of securities issued by other entities than public administrations	11262
112.63. - by sale-and-repurchase of securities issued by public administrations	11263
112.64. - by advances on pledges	11264
112.65. - due to overdrafts on their current accounts	11265
112.66. Other advances	11266
112.69. Total	11269
112.9. Total	1129
119. Total	119

BNB Schema A
Book I - May 2014 74

---

Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
120. CLAIMS ON CUSTOMERS
121. Credits originally granted by the institution
121.1. Commercial bills	1211
121.2. Own acceptances
121.21. - for correspondents' account	12121
121.22. - for customers' account	12122
121.29. Total	12129
121.3. Claims resulting from financial leasing and similar claims.
121.31. - relating to movable property	12131
121.32. - relating to immovable property	12132
121.39. Total	12139
121.4. Unsecured installment loans	1214
121.5. Mortgage loans
121.51. - with reconstruction with the credit institution	12151
121.52. - with amortization	12152
121.53. - other mortgage loans	12153
121.59. Total	12159
121.6. Term loans
121.61. - term > 1 year	12161
121.62. - term <= 1 year	12162
121.63. term loans > 1 year temporarily financed by the institution.	12163
121.69. Total	12169
121.7. Current account advances	1217
121.8. Other credits	1218
121.9. Total	1219
122. Other debtors
122.1. Values for collection
122.11. commercial bills	12211
122.12. other values	12212
122.19. Total	12219
122.2. Other claims	1222
122.9. Total	1229
129. Total	129

BNB Schema A
Book I - May 2014 75

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Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
130. SECURITIES AND OTHER NEGOTIABLE INSTRUMENTS
131. Securities and negotiable instruments for investment
131.1. Public bills	1311
131.2. Other short-term negotiable instruments	1312
131.3. Public administration borrowings > 1 year	1313
131.4. Other borrowings > 1 year	1314
131.5. Shares and company parts	1315
131.6. Other securities	1316
131.9. Total	1319
132. Short-term negotiable instruments to be realized
132.1. Public bills
132.11. - eligible for refinancing with central banks	13211
132.12. Other public bills	13212
132.19. Total	13219
132.2. Securities issued by credit institutions	1322
132.3. Other short-term negotiable instruments	1323
132.9. Total	1329
133. Investments in short-term negotiable instruments
133.1. Public bills
133.11. - eligible for refinancing with central banks	13311
133.12. Other public bills	13312
133.19. Total	13319
133.2. Securities issued by credit institutions	1332
133.3. Other short-term negotiable instruments	1333
133.9. Total	1339

BNB Schema A
Book I - May 2014 76

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Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
134. Securities to be realized
134.1. Public administration borrowings > 1 year	1341
134.2. Credit institution borrowings > 1 year	1342
134.3. Other borrowings > 1 year	1343
134.4. Shares and company parts	1344
134.5. Other securities
134.51. fixed income	13451
134.52. other	13452
134.59. Total	13459
134.9. Total	1349
135. Investments in securities
135.1. Public administration borrowings > 1 year	1351
135.2. Credit institution borrowings > 1 year	1352
135.3. Other borrowings > 1 year	1353
135.4. Shares and company parts
135.41. - of credit institutions	13541
135.42. - of other companies	13542
135.49. Total	13549
135.5. Other securities
135.51. fixed income	13551
135.52. other	13552
135.59. Total	13559
135.9. Total	1359
139. Total	139

BNB Schema A
Book I - May 2014 77

---

Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
140. OTHER ASSETS
141. Precious metals	141
142. Real estate assets intended for resale	142
143. Other assets	143
149. Total	149
150. UNCOLLECTABLE OR DOUBTFUL CLAIMS	150
160. DEFERRED CHARGES
161. Charges to be carried forward	161
162. Income earned	162
169. Total	169

BNB Schema A
Book I - May 2014 78

---

Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
170. FIXED ASSETS
171. Financial fixed assets
171.2. Participations in affiliated companies
171.21. Credit institutions	17121
171.22. Other (quasi)-financial companies	17122
171.23. Other companies	17123
171.29. Total	17129
171.3. Participations in other companies with which there is a participation link
171.31. Credit institutions	17131
171.32. Other (quasi)-financial companies	17132
171.33. Other companies	17133
171.39. Total	17139
171.4. Other financial fixed assets
171.41. Shares and company parts	17141
171.42. Subordinated claims on affiliated companies	17142
171.43. Subordinated claims on other companies with which there is a participation link	17143
171.44. Other financial fixed assets	17144
171.49. Total	17149
171.9. Total	1719

BNB Schema A
Book I - May 2014 79

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Table 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS	Code	05	10	15	20	21	22	30	31	32
172. Tangible fixed assets
172.1. Land and buildings	1721
172.2. Installations, machinery, tooling, furniture and rolling stock	1722
172.3. Financial leasing and similar rights	1723
172.4. Other tangible fixed assets
172.41. Installation costs in leased buildings	17241
172.42. Other	17242
172.49. Total	17249
172.5. Work in progress and advances paid	1725
172.9. Total	1729
173. Organization costs	173
174. Intangible fixed assets	174
179. Total	179
180. TREASURY SHARES	180
199. TOTAL ASSETS	199

BNB Schema A
Book I - May 2014 80

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Table 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES	Code	05	10	15	20	21	22	30	31	32
210. INTERBANK LIABILITIES
211. Central banks
211.1. Current account advances	2111
212. Liabilities towards credit institutions
212.2. Overnight borrowings	2122
212.3. Their current accounts	2123
212.4. Time accounts
212.41. - < 1 month	21241
212.42. - >= 1 month and <= 1 year	21242
212.43. - > 1 year	21243
212.49. Total	21249
212.5. Liabilities resulting from mobilizations and advances
212.51. - by rediscount of commercial bills	21251
212.52. - by sale-and-repurchase of securities issued by other entities than public administrations	21252
212.53. - by sale-and-repurchase of securities issued by public administrations	21253
212.54. - by advances on pledges	21254
212.55. - due to overdrafts on our current accounts	21255
212.56. Other advances	21256
212.59. Total	21259
212.9. Total	2129
219. Total	219

BNB Schema A
Book I - May 2014 81

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Table 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES	Code	05	10	15	20	21	22	30	31	32
220. LIABILITIES TOWARDS CUSTOMERS
221. Deposits
221.1. Demand deposits	2211
221.2. Term or with notice < 1 month	2212
221.3. Term or with notice >= 1 month and <= 1 year	2213
221.4. Term or with notice > 1 year	2214
221.5. Special deposits
221.51. - immediately callable	22151
221.52. - other special deposits	22152
221.59. Total	22159
221.6. Regulated savings deposits	2216
221.7. Linked to mortgage loans
221.71. Reconstruction funds	22171
221.72. Unpaid parts of mortgage loans	22172
221.73. Mathematical reserves	22173
221.79. Total	22179
221.8. Deposit protection system	2218
221.9. Total	2219
222. Other creditors
222.1. Secured borrowings
222.11. - by sale-and-repurchase of securities	22211
222.12. - other	22212
222.19. Total	22219
222.2. Short position in the commercial portfolio of securities and other negotiable instruments	2222
222.3. Other liabilities
222.31. - immediately callable	22231
222.32. - liabilities resulting from raised public funds	22232
222.33. - other	22233
222.39. Total	22239
222.9. Total	2229
229. Total	229

BNB Schema A
Book I - May 2014 82

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Table 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES	Code	05	10	15	20	21	22	30	31	32
230. LIABILITIES REPRESENTED BY A SECURITY
231. Certificates of deposit and similar liabilities
231.1. at <= 1 year	2311
231.2. at > 1 year	2312
231.9. Total	2319
232. Cash bonds
232.1. at 1 year	2321
232.2. at > 1 year	2322
232.3. mature coupons of growth bonds and cash bonds with optional capitalization	2323
232.9. Total	2329
233. Bond issues
233.1. Non-convertible	2331
233.2. Convertible	2332
233.9. Total	2339
239. Total	239
240. OTHER LIABILITIES
241. Tax, salary and social liabilities
241.1. Taxes	2411
241.2. Remuneration and social charges	2412
241.9. Total	2419
242. Other liabilities	242
249. Total	249

BNB Schema A
Book I - May 2014 83

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Table 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES	Code	05	10	15	20	21	22	30	31	32
250. VALUE REDUCTIONS, PROVISIONS,
PROVIDENT FUNDS AND DEFERRED TAXES
251. Value reductions on credit risks with uncertain evolution
---	---	---	---	---	---	---	---	---	---	---
251.1. - non-individually assessed commercial risks	2511
251.2. - individually assessed commercial risks	2512
251.3. - resulting from country risks	2513
251.9. Total	2519
252. Value reductions on securities and negotiable instruments
252.2. - on investment securities
252.21. - on fixed income investment securities	25221
252.22. - on other investment securities	25222
252.29. Total	25229
253. Provisions
253.1. - for pensions and similar obligations	2531
253.2. - for tax charges	2532
253.3. - for commitment credits
253.31. - of non-collectable or doubtful nature	25331
253.32. - with uncertain evolution	25332
253.39. Total	25339
253.4. - for risks resulting from positions in foreign currencies, securities and other financial instruments	2534
253.5. - for other risks and charges	2535
253.9. Total	2539

BNB Schema A
Book I - May 2014 84

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Table 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities

Schemas on territorial and social bases - Belgian credit institutions	Total Amount	Total Euros	Euros/Other Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros	Euros/Rest of World Euros
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES	Code	05	10	15	20	21	22	30	31	32
254. Provident funds for risks
254.1. funds for general banking risks	2541
254.2. internal security fund	2542
254.9. Total	2549
258. Deferred taxes	258
259. Total	259
260. DEFERRED CHARGES
261. Charges to be allocated	261
262. Income to be carried forward	262
269. Total	269
270. SUBORDINATED LIABILITIES
271. Convertible subordinated bonds	271
272. Non-convertible subordinated bonds	272
273. Other term subordinated borrowings	273
274. Subordinated advances	274
279. Total	279

BNB Schema A
Book I - May 2014 85

Tableau 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES Code 05 10 15 20 21 22 30 31 32

280. OWN FUNDS
281. Capital
     281.1. Subscribed capital 2811
     281.2. Uncalled capital (-) 2812
     281.9. Total 2819
282. Share premiums 282
283. Revaluation surpluses 283
284. Reserves
     284.1. Legal reserve 2841
     284.2. Undisposed reserves
     284.21. for own shares 28421
     284.22. others 28422
     284.29. Total 28429
     284.3. Immune reserves 2843
     284.4. Available reserves 2844
     284.9. Total 2849
285. Retained earnings (+) or carried forward loss (-) 285
286. Profit for the year (+) or loss for the year (-) 286
287. Total 289
288. TOTAL LIABILITIES 299
     BNB Schema A
     Book I - May 2014 86

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

310. SPOT OPERATIONS IN COURSE OF SETTLEMENT
311. Spot foreign exchange operations
     311.1. - to be received 3111
     311.2. - to be delivered 3112
312. Loans and borrowings
     312.1. Amounts lent to be delivered 3121
     312.2. Amounts borrowed to be received 3122
313. Purchases and sales of securities and negotiable instruments
     313.1. - within the trading portfolio
     313.11. - of fixed income securities and negotiable instruments
     313.111. purchases 313111
     313.112. sales 313112
     313.12. - of other securities
     313.121. purchases 313121
     313.122. sales 313122
     313.2. - within the investment portfolio
     313.21. - of fixed income securities and negotiable instruments
     313.211. purchases 313211
     313.212. sales 313212
     313.22. - of other securities
     313.221. purchases 313221
     313.222. sales 313222
314. Purchases and sales of other assets
     314.1. purchases 3141
     314.2. sales 3142
315. Total 319
     BNB Schema A
     Book I - May 2014 87

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

320. FORWARD OPERATIONS
321. Foreign exchange operations
     321.1. Forward foreign exchange operations
     321.11. - to be received 32111
     321.12. - to be delivered 32112
     321.2. Currency and interest rate swaps
     321.21. - to be received 32121
     321.22. - to be delivered 32122
     321.3. Foreign exchange futures operations
     321.31. - to be received 32131
     321.32. - to be delivered 32132
     321.4. Foreign exchange options
     321.41. Issued options
     321.411. - to be received 321411
     321.412. - to be delivered 321412
     321.42. Acquired options
     321.421. - to be received 321421
     321.422. - to be delivered 321422
     321.5. Forward exchange rate contracts
     321.51. to be received 32151
     321.52. to be delivered 32152
     BNB Schema A
     Book I - May 2014 88

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

322. Interest rate operations
     322.1. Deposit forward contracts
     322.11. - to be delivered 32211
     322.12. - to be received 32212
     322.2. To be paid on fixed income securities and negotiable instruments
     322.21. - to be paid on securities and negotiable instruments
     322.211. - trading portfolio 322211
     322.212. - investment portfolio 322212
     322.219. Total 322219
     322.22. - to be received 32222
     322.3. Interest rate swaps
     322.31 - notional loans 32231
     322.32 - notional borrowings 32232
     322.4. Interest rate futures operations
     322.41. - on money market instruments
     322.411. - purchases 322411
     322.412 - sales 322412
     322.42. - on capital market instruments
     322.421. - purchases 322421
     322.422 - sales 322422
     322.5. Interest rate forward contracts
     322.51. - notional loans 32251
     322.52 - notional borrowings 32252
     322.6. Interest rate options
     322.61. - issued options
     322.611. - notional loans 322611
     322.612. - notional borrowings 322612
     322.62. - acquired options
     322.621. - notional loans 322621
     322.622. - notional borrowings 322622
     BNB Schema A
     Book I - May 2014 89

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

323. Other forward operations
     323.1. Forward purchases and sales of securities
     and negotiable instruments
     323.11. of fixed income securities and negotiable instruments
     323.111. purchases 323111
     323.112. sales 323112
     323.12. of other securities
     323.121. purchases 323121
     323.122. sales 323122
     323.2. Other option contracts
     323.21. - issued options
     323.211. - assets to be received (purchases) 323211
     323.212. - assets to be delivered (sales) 323212
     323.22. - acquired options
     323.221. - assets to be received (purchases) 323221
     323.222. - assets to be delivered (sales) 323222
     323.3. Other futures operations
     323.31. purchases 32331
     323.32. sales 32332
     323.4. Other forward purchases and sales
     323.41. - assets purchased 32341
     323.42. - assets sold 32342
324. REVENUES AND EXPENSES COVERED IN ADVANCE
325. Revenues to be received 331
326. Expenses to be paid 332
     BNB Schema A
     Book I - May 2014 90

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

340. UTILIZED COMMITMENT CREDITS
341. Unnegotiated acceptances
     341.1. by correspondents 3411
     341.2. own acceptances 3412
     341.9. Total 3419
342. Guarantees
     342.1. guarantees acting as credit substitutes 3421
     342.2. other guarantees 3422
     342.9. Total 3429
343. Documentary credits
     343.1. Opened on behalf of credit institutions
     343.11. with credit risk for the institution 34311
     343.12. others 34312
     343.19. Total 34319
     343.2. Opened on behalf of counterparties other than
     credit institutions
     343.21. with credit risk for the institution 34321
     343.22. others 34322
     343.29. Total 34329
     343.9. Total 3439
344. Total 349
     BNB Schema A
     Book I - May 2014 91

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

350. CONFIRMED CREDIT LINES
351. Lines obtained by the institution
     351.1. - for subordinated advances 3511
     351.2. - for other disbursement credits 3512
     351.3. - for commitment credits 3513
     351.9. Total 3519
352. Lines granted to credit institutions
     352.1. - for subordinated advances 3521
     352.2. - for other disbursement credits 3522
     352.3. - for commitment credits 3523
     352.9. Total 3529
353. Lines granted to customers
     353.1. - for disbursement credits
     353.11. - financial leasing and similar operations 35311
     353.12. - non-mortgage installment loans 35312
     353.13. - mortgage loans 35313
     353.14. - term loans > 1 year 35314
     353.15. - discount credits, warrant credits and acceptance credits 35315
     353.16. - term loans <= 1 year, current account advances and other
     disbursement credits
     353.161. - lines > 1 year 353161
     353.162. - lines <= 1 year 353162
     353.19. Total 35319
     353.2. for commitment credits
     353.21. - guarantees acting as credit substitutes 35321
     353.22. - other guarantees and documentary credits with credit risk for the institution 35322
     353.29. Total 35329
     353.9. Total 3539
     BNB Schema A
     Book I - May 2014 92

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

360. GUARANTEES
361. Assets encumbered with real security
     361.1. for third-party accounts 3611
     361.2. for own account 3612
362. Debts and commitments guaranteed by third parties 362
363. Real security received 363
364. Personal security and similar rights of recourse obtained 364
     BNB Schema A
     Book I - May 2014 93

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

370. TRUSTED SECURITIES AND CLAIMS
371. Securities and claims entrusted to the institution
     371.1. - for collection 3711
     371.2. - on overdraft
     371.21. with discretionary management power 37121
     371.22. without discretionary management power 37122
     371.29. Total 37129
     371.3. - as manager of consortium operations 3713
     371.4. - in a fiduciary capacity
     371.41. without risk to the institution 37141
     371.42. with risk to the institution 37142
     371.49. Total 37149
     371.5. - borrowed securities and negotiable instruments 3715
     371.9. Total 3719
372. Securities and claims entrusted to third parties
     372.1. - for collection 3721
     372.2. - in deposit 3722
     372.3. - participation in consortium operations 3723
     372.4. - in a fiduciary capacity
     372.41. - without risk to the fiduciary 37241
     372.42. - with risk to the fiduciary 37242
     372.49. Total 37249
     372.5. Securities and negotiable instruments lent 3725
     372.9. Total 3729
     BNB Schema A
     Book I - May 2014 94

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial and Social Schemes Total Amount Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/

• Belgian law credit institutions - Others Rest of Rest of
  Total Euros Currencies Belgium UEM countries World Belgium UEM countries World
  00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET ITEMS Code 05 10 15 20 21 22 30 31 32

380. OTHER RIGHTS AND COMMITMENTS
381. To be paid on shares and company parts
     381.1. - of affiliated companies 3811
     381.2. - of companies with which there is a participation link 3812
     381.3. - of other companies 3813
     381.9. Total 3819
382. Guarantees in the context of securities issuances
     382.1. Guarantees for the placement of securities
     382.11. Guarantees given
     382.111. - for fixed income securities 382111
     382.112. - for other securities 382112
     382.119. Total 382119
     382.12. Counter-guarantees received
     382.121. - for fixed income securities 382121
     382.122. - for other securities 382122
     382.129. Total 382129
     382.2. Other guarantees related to securities 3822
383. Others 384
384. TOTAL OFF-BALANCE SHEET 399
     BNB Schema A
     Book I - May 2014 95

(indicate by x) Accounting statement 00.40 to 00.50 inclusive (indicate by x) 1 2 3 4 00.40 00.50

INCOME STATEMENTS: REVENUES - EXPENSES

---

1. Reporting credit institution: Code
   Name : ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10
• social situation 20
• consolidated situation 30

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) at each calendar quarter end (situations territorial, social and consolidated) b. Support number:

---

4. Currency on which and in which the report is made (indicate by x):

• All currencies for equivalent value 2 E U R
  EUR (consolidated situation)
• EUR separate and all foreign currencies 4 E U R
  for equivalent value EUR

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on accounting statement 00.40 to 00.50 inclusive:
   Apart from the definition and code of items and sub-items, the columns of accounting statement 00.40 to 00.50 inclusive are designated by the following codes:
   Column 05: total amount
   10: total Euros (monetary breakdown)
   15: total foreign currencies (monetary breakdown) BNB Schema A Book I - May 2014 96

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial and Social Schemes Total Amount Total

• Belgian law credit institutions - total Euros Currencies
  00.40 INCOME STATEMENT - REVENUES Code 05 10 15

410. OPERATING REVENUES
411. Interest and similar revenues
     411.1. Interbank receivables 4111
     411.2. Credits
     411.21. commercial paper 41121
     411.22. own acceptances 41122
     411.23. financial leasing and similar receivables 41123
     411.24. non-mortgage installment loans 41124
     411.25. mortgage loans 41125
     411.26. term loans 41126
     411.27. others 41127
     411.29. Total 41129
     411.3. Securities and negotiable instruments to be placed and realized
     411.31. short-term negotiable instruments 41131
     411.32. fixed income securities 41132
     411.39. Total 41139
     411.4. Investments in securities and negotiable instruments
     411.41. short-term negotiable instruments 41141
     411.42. fixed income securities 41142
     411.49. Total 41149
     411.5. Hedging operations allocated to forward
     411.51. Currency hedging operations
     411.511. linked swaps 411511
     411.512. currency and interest rate swaps 411512
     411.513. foreign exchange futures operations 411513
     411.514. foreign exchange options 411514
     411.515. forward exchange rate contracts 411515
     411.519. Total 411519
     BNB Schema A
     Book I - May 2014 97

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial and Social Schemes Total Amount Total

• Belgian law credit institutions - total Euros Currencies
  00.40 INCOME STATEMENT - REVENUES Code 05 10 15
  411.52. Interest rate hedging operations
  411.521. interest rate swaps 411521
  411.522. interest rate futures operations 411522
  411.523. interest rate forward contracts 411523
  411.524. interest rate options 411524
  411.529. Total 411529
  411.59. Total 41159
  411.9. Total 4119

412. Share and other variable income security revenues
     412.1. securities to be realized 4121
     412.2. investment securities 4122
     412.9. Total 4129
413. Commissions received for financial services provided
     413.1. Commitment credits
     413.11. guarantees 41311
     413.12. unnegotiated acceptances and documentary credits 41312
     413.19. Total 41319
     413.2. Other financial services
     413.21. relating to securities
     413.211. issuances and placements 413211
     413.212. buy and sell orders 413212
     413.213. other services relating to securities 413213
     413.219. Total 413219
     413.22. payment services 41322
     413.23. overdraft deposits, custody, wealth management 41323
     413.24. other financial services 41324
     413.29. Total 41329
     413.9. Total 4139
     BNB Schema A
     Book I - May 2014 98

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial and Social Schemes Total Amount Total

• Belgian law credit institutions - total Euros Currencies
  00.40 INCOME STATEMENT - REVENUES Code 05 10 15

414. Other financial revenues
     414.1. from foreign exchange activity
     414.11. foreign exchange operations 41411
     414.12. currency and interest rate swaps 41412
     414.13. foreign exchange futures operations 41413
     414.14. foreign exchange options 41414
     414.15. forward exchange rate contracts 41415
     414.19. Total 41419
     414.2. from trading in fixed income securities and negotiable instruments
     414.21. capital gains and valuation differences 41421
     414.3. from trading in interest rate operations
     414.31. interest rate swaps 41431
     414.32. interest rate futures operations 41432
     414.33. interest rate forward contracts 41433
     414.34. interest rate options 41434
     414.39. Total 41439
     414.4. from trading in variable income securities
     414.41. capital gains and valuation differences 41441
     414.43. option contracts 41443
     414.49. Total 41449
     414.5. from precious metals 4145
     414.8. capital gains on realization of investment securities and negotiable instruments
     and on similar operations
     414.81. fixed income securities and negotiable instruments 41481
     414.82. variable income securities 41482
     414.83. securitization of receivables 41483
     414.89. Total 41489
     414.9. Total 4149
     BNB Schema A
     Book I - May 2014 99

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial and Social Schemes Total Amount Total

• Belgian law credit institutions - total Euros Currencies
  00.40 INCOME STATEMENT - REVENUES Code 05 10 15

415. Revenues from financial fixed assets
     415.1. Participations
     415.11. in affiliated companies 41511
     415.12. in other companies with which 41512
     there is a participation link
     415.19. Total 41519
     415.2. Revenues from subordinated receivables 4152
     415.3. Revenues from other financial fixed assets 4153
     415.9. Total 4159
416. Reversals of value reductions and reversals and
     uses of provisions
     416.1. Value reductions on receivables
     416.11. Credit risks with uncertain evolution
     416.111. commercial risks not individually assessed 416111
     416.112. commercial risks assessed individually 416112
     416.113. resulting from country risks 416113
     416.119. Total 416119
     416.12. Uncollectible or doubtful receivables 41612
     416.19. Total 41619
     416.2. Value reductions on securities
     and investment negotiable instruments
     416.21. on fixed income securities and negotiable instruments 41621
     416.22. on variable income securities 41622
     416.29. Total 41629
     416.3. Provisions for commitment credits 4163
     BNB Schema A
     Book I - May 2014 100

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial and Social Schemes Total Amount Total

• Belgian law credit institutions - total Euros Currencies
  00.40 INCOME STATEMENT - REVENUES Code 05 10 15
  416.4. Provisions for other risks and expenses
  416.41. for pensions and similar obligations 41641
  416.42. for risks resulting from foreign currency positions, 41642
  securities and other financial instruments
  416.43. for other risks and expenses 41643
  416.49. Total 41649
  416.9. Total 4169

417. Other operating revenues
     417.2. Others 4172
418. Withdrawals from contingency funds for risks
     418.1. on the general banking risk fund 4181
     418.2. on the internal security fund 4182
     418.9. Total 4189
419. Total 419
420. EXCEPTIONAL REVENUES
421. Reversals of amortizations and value reductions 421
     on tangible and intangible fixed assets
422. Reversals of value reductions on 422
     financial fixed assets
423. Reversals of provisions for exceptional risks and expenses 423
     BNB Schema A
     Book I - May 2014 101

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial and Social Schemes Total Amount Total

• Belgian law credit institutions - total Euros Currencies
  00.40 INCOME STATEMENT - REVENUES Code 05 10 15

424. Capital gains on realization of fixed assets
     424.1. financial fixed assets 4241
     424.2. tangible fixed assets 4242
     424.9. Total 4249
425. Other exceptional revenues 425
426. Total 429
427. TAX ADJUSTMENTS AND REVERSALS OF PROVISIONS 430
     TAX
428. LOSS FOR THE YEAR 440
429. WITHDRAWALS FROM DEFERRED TAXES AND FROM
     IMMUNE RESERVES
430. Withdrawals from deferred taxes 451
431. Withdrawals from immune reserves 452
432. Total 459
433. LOSS FOR THE YEAR TO BE ALLOCATED 460
434. TOTAL REVENUES 499
     BNB Schema A
     Book I - May 2014 102

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Expenses Territorial and social basis schemas Total amount Total

• Belgian law credit institutions - total Euros Foreign currencies
  00.50 INCOME STATEMENT - EXPENSES Code 05 10 15

510. OPERATING EXPENSES
511. Interest and similar charges
     511.1. Interbank debts 5111
     511.2. Debts to customers
     511.21. demand deposits 51121
     511.22. term deposits and special deposits 51122
     511.23. regulated savings deposits 51123
     511.24. deposits linked to mortgage loans 51124
     511.25. other debts to customers 51125
     511.29. Total 51129
     511.3. Debt securities
     511.31. deposit certificates and similar debts 51131
     511.32. cash certificates 51132
     511.33. bond loans 51133
     511.39. Total 51139
     511.4. Subordinated debts 5114
     511.5. Dedicated term hedging operations
     511.51. Currency hedging operations
     511.511. linked swaps 511511
     511.512. currency and interest rate swaps 511512
     511.513. currency futures operations 511513
     511.514. currency options 511514
     511.515. forward exchange rate contracts 511515
     511.519. Total 511519
     511.52. Interest rate hedging operations
     511.521. interest rate swaps 511521
     511.522. interest rate futures operations 511522
     511.523. interest rate forward contracts 511523
     511.524. interest rate options 511524
     511.529. Total 511529
     511.59. Total 51159
     511.9. Total 5119
     BNB Schema A
     Book I - May 2014 103

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Expenses Territorial and social basis schemas Total amount Total

• Belgian law credit institutions - total Euros Foreign currencies
  00.50 INCOME STATEMENT - EXPENSES Code 05 10 15

512. Commissions paid for use of financial services
     512.1. commitments undertaken by third parties for 5121
     the credit institution
     512.2. other financial services provided by third parties
     512.21. credit insurance 51221
     512.22. currency brokers 51222
     512.23. acquisition costs 51223
     512.24. other commissions 51224
     512.29. Total 51229
     512.9. Total 5129
513. Other financial charges
     513.1. from foreign exchange activity
     513.11. foreign exchange operations 51311
     513.12. currency and interest rate swaps 51312
     513.13. currency futures operations 51313
     513.14. currency options 51314
     513.15. forward exchange rate contracts 51315
     513.19. Total 51319
     513.2. trading in securities and negotiable fixed-income instruments
     513.21. capital losses and valuation differences 51321
     513.3. trading in interest rate operations
     513.31. interest rate swaps 51331
     513.32. interest rate futures operations 51332
     513.33. interest rate forward contracts 51333
     513.34. interest rate options 51334
     513.39. Total 51339
     513.4. trading in variable-income securities
     513.41. capital losses and valuation differences 51341
     513.43. option contracts 51343
     513.49. Total 51349
     BNB Schema A
     Book I - May 2014 104

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Expenses Territorial and social basis schemas Total amount Total

• Belgian law credit institutions - total Euros Foreign currencies
  00.50 INCOME STATEMENT - EXPENSES Code 05 10 15
  513.5. precious metals 5135
  513.8. capital losses on the realization of securities and negotiable instruments
  for investment and similar operations
  513.81. fixed-income securities and negotiable instruments 51381
  513.82. variable-income securities 51382
  513.83. securitization of claims 51383
  513.89. Total 51389
  513.9. Total 5139

514. Remuneration, social charges and pensions
     514.1. Direct remuneration and social benefits 5141
     514.2. Employer social insurance contributions 5142
     514.3. Employer premiums for extra-legal insurance 5143
     514.4. Other personnel costs 5144
     514.5. Retirement and survivor pensions 5145
     514.9. Total 5149
515. Depreciation and value reductions
     515.1. on organization costs and intangible fixed assets
     515.11. capitalized acquisition costs 51511
     515.12. organization costs and other intangible fixed assets 51512
     515.19. Total 51519
     515.2. on tangible fixed assets
     515.21. other tangible fixed assets 51521
     515.22. tangible fixed assets not included in other 51522
     tangible fixed assets 51529
     515.29. Total
     515.9. Total 5159
     BNB Schema A
     Book I - May 2014 105

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Expenses Territorial and social basis schemas Total amount Total

• Belgian law credit institutions - total Euros Foreign currencies
  00.50 INCOME STATEMENT - EXPENSES Code 05 10 15

516. Other operating expenses
     516.2. Other operating expenses
     516.21. Advertising 51621
     516.22. Operating tax charges 51622
     516.23. Other administrative costs 51623
     516.24. Other miscellaneous operating expenses 51624
     516.29. Total 51629
517. Value reductions and provisions
     517.1. Value reductions on claims
     517.11. Credit risks with uncertain evolution
     517.111. commercial risks not individually assessed 517111
     517.112. commercial risks assessed individually 517112
     517.113. resulting from country risks 517113
     517.119. Total 517119
     517.12. Uncollectable or doubtful claims 51712
     517.19. Total 51719
     517.2. Value reductions on securities
     and negotiable instruments for investment
     517.21. on fixed-income securities and negotiable instruments 51721
     517.22. on variable-income securities 51722
     517.29. Total 51729
     517.3. Provisions for commitment credits 5173
     517.4. Provisions for other risks and charges
     517.41. for pensions and similar obligations 51741
     517.42. for risks resulting from positions in currencies, securities 51742
     and other financial instruments
     517.43. for other risks and charges 51743
     517.49. Total 51749
     517.9. Total 5179
     BNB Schema A
     Book I - May 2014 106

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Expenses Territorial and social basis schemas Total amount Total

• Belgian law credit institutions - total Euros Foreign currencies
  00.50 INCOME STATEMENT - EXPENSES Code 05 10 15

518. Provision for risk funds
     518.1. - to the general banking risk fund 5181
     518.2. - to the internal security fund 5182
     518.9. Total 5189
519. Total 519
520. EXCEPTIONAL EXPENSES
521. Exceptional depreciation and value reductions 521
     on tangible and intangible fixed assets and organization costs
522. Value reductions on financial fixed assets 522
523. Provisions for exceptional risks and charges 523
524. Capital losses on the realization of fixed assets
     524.1. financial fixed assets 5241
     524.2. tangible fixed assets 5242
     524.9. Total 5249
525. Other exceptional expenses 525
526. Total 529
527. TAXES
528. On the result of the financial year 531
529. On the profit of previous financial years 532
530. Total 539
     BNB Schema A
     Book I - May 2014 107

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Expenses Territorial and social basis schemas Total amount Total

• Belgian law credit institutions - total Euros Foreign currencies
  00.50 INCOME STATEMENT - EXPENSES Code 05 10 15

540. PROFIT FOR THE FINANCIAL YEAR 540
541. TRANSFER TO DEFERRED TAXES AND EXEMPT RESERVES
542. Transfer to deferred taxes 551
543. Transfer to exempt reserves 552
544. Total 559
545. PROFIT FOR THE FINANCIAL YEAR TO BE ALLOCATED 560
546. TOTAL EXPENSES 599
     BNB Schema A
     Book I - May 2014 108

(indicate by x) Accounting statement 00.60

1 2 3 4 00.60 x
ALLOCATIONS AND WITHDRAWALS

---

1. Reporting credit institution: Code
   Name : ...........................................................

---

2. Situation subject to the report:

• social situation x 20

---

3. a. Date of report: c. Frequency of report:
   (year) (month) (day) - at each financial year-end b. Support number:

---

4. Currency on which and in which the report is made:

• all currencies x 2 EUR
  for EUR equivalent

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on accounting statement 00.60:
   Apart from the definition and code of the items and sub-items, the column of accounting statement 00.60 is designated by the following code:
   Column 05: total amount
   BNB Schema A
   Book I - May 2014 109

Tableau 00.60 - PERIODIC ACCOUNTING STATEMENT: Section 6. Allocations and withdrawals Territorial and social basis schemas Amount

• Belgian law credit institutions - Total
  00.60 ALLOCATIONS AND WITHDRAWALS Code 05

610. PROFIT TO BE ALLOCATED / LOSS TO BE ALLOCATED
611. Profit (Loss) of the financial year to be allocated 611
612. Retained profit (retained loss) from the previous financial year 612

619. Total 619
620. WITHDRAWALS FROM OWN FUNDS
621. On capital and share premiums 621
622. On reserves 622
629. Total 629
630. ALLOCATIONS TO OWN FUNDS
631. To capital and share premium 631
632. To the legal reserve 632
633. To other reserves 633
639. Total 639
640. RESULT TO BE CARRIED FORWARD
641. Profit to be carried forward 641
642. Loss to be carried forward 642
650. SHAREHOLDERS' INTERVENTION IN LOSS 650
BNB Schema A
Book I - May 2014 110

Tableau 00.60 - PERIODIC ACCOUNTING STATEMENT: Section 6. Allocations and withdrawals Territorial and social basis schemas Amount

• Belgian law credit institutions - Total
  00.60 ALLOCATIONS AND WITHDRAWALS Code 05

660. PROFIT TO BE DISTRIBUTED
661. Remuneration of capital (*) 661
662. Directors or managers (*) 662
663. Other payees (*) 663
664. Total 669
     (*) See the commentary on item 660 regarding credit institutions that are not constituted as limited liability commercial companies. BNB Schema A Book I - May 2014 111

CHAPTER II BIS
SCHEMA OF THE PERIODIC ACCOUNTING STATEMENT
OF BRANCHES
OF CREDIT INSTITUTIONS OF
FOREIGN LAW WHOSE HEAD OFFICE
IS IN A MEMBER STATE OF THE
EUROPEAN COMMUNITY
BNB Schema A
Book I - May 2014 112

Territorial basis schema - branches of credit institutions of foreign law whose head office is in a member state of the European Community BNB Schema A Book I - May 2014 113

(indicate by x) Accounting statements 00.10 to 00.30 inclusive (indicate by x) 1 2 3 4 00.10 00.20 00.30

ASSETS - LIABILITIES AND OFF-BALANCE SHEET ITEMS ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name : ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10
• social situation 20
• consolidated situation 30

---

3. a. Date of report: c. Frequency of report:
   (year) (month) (day) - at each month-end (territorial b. Support number: and social situations)

• at each financial year-end of the quarter
  (consolidated situation)

---

4. Currency on which and in which the report is made:

• EUR separate and all currencies x 4 EUR
  foreign currencies for EUR equivalent

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on accounting statements 00.10 to 00.30 inclusive:
   Apart from the definition and code of the items and sub-items, the columns of accounting statements 00.10 to 00.30 inclusive are designated by the following codes:
   Column 05: total amount
   10: total Euros (currency breakdown)
   15: total foreign currencies (currency breakdown) 20: Euros on/with Belgium (geographical breakdown) 21: Euros on/with other countries in the monetary union (geographical breakdown) 22: Euros on/with the rest of the world (geographical breakdown) 30: foreign currencies on/with Belgium (geographical breakdown) 31: foreign currencies on/with other countries in the monetary union (geographical breakdown) 32: foreign currencies on/with the rest of the world (geographical breakdown) BNB Schema A Book I - May 2014 114

Tableau 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets Territorial basis schema - branches of credit institutions Amount Total Total Euros/ Euros/ Euros/ Foreign/ Foreign/ Foreign/ of foreign law whose head office is in a member state of the Other Rest of Other Rest of European Community total Euros Euros Euros Belgium UEM world Belgium UEM world
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS Code 05 10 15 20 21 22 30 31 32
110. CASH AND INTERBANK CLAIMS
111. Cash, balances with central banks and
postal check offices
111.1. Cash 1111
111.2. Cash with delegated agents 1112
111.3. Central banks 1113
111.4. Postal check offices 1114
111.9. Total 1119
112. Claims on credit institutions
112.2. Overnight loans 1122
112.3. Our current accounts 1123
112.4. Term accounts
112.41. - < 1 month 11241
112.42. - >= 1 month and <= 1 year 11242
112.43. - > 1 year 11243
112.49. Total 11249
112.5. Monetary reserve balances 1125
112.6. Claims resulting from mobilizations and advances
112.61. - by rediscount of commercial bills 11261
112.62. - by sale-and-repurchase of securities issued by other 11262
entities than public administrations
112.63. - by sale-and-repurchase of securities issued by 11263
public administrations
112.64. - by advances on pledges 11264
112.65. - due to overdrafts on their current accounts 11265
112.66. Other advances 11266
112.69. Total 11269
112.9. Total 1129
119. Total 119
BNB Schema A
Book I - May 2014 115

Tableau 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets Territorial basis schema - branches of credit institutions Amount Total Total Euros/ Euros/ Euros/ Foreign/ Foreign/ Foreign/ of foreign law whose head office is in a member state of the European Community Other Rest of Other Rest of European Community total Euros Euros Euros Belgium UEM world Belgium UEM world
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS Code 05 10 15 20 21 22 30 31 32
120. CLAIMS ON CUSTOMERS
121. Credits originally granted by the institution
121.1. Commercial bills 1211
121.2. Own acceptances
121.21. - for correspondents' account 12121
121.22. - for customers' account 12122
121.29. Total 12129
121.3. Claims resulting from finance leases
and similar claims.
121.31. - relating to movable property 12131
121.32. - relating to immovable property 12132
121.39. Total 12139
121.4. Non-mortgage installment loans 1214
121.5. Mortgage loans
121.51. - with repayment to the credit institution 12151
121.52. - with amortization 12152
121.53. - other mortgage loans 12153
121.59. Total 12159
121.6. Term loans
121.61. - term > 1 year 12161
121.62. - term <= 1 year 12162
121.63. term loans > 1 year temporarily financed 12163
by the institution.
121.69. Total 12169
121.7. Current account advances 1217
121.8. Other credits 1218
121.9. Total 1219
122. Other debtors
122.1. Values for collection
122.11. commercial bills 12211
122.12. other values 12212
122.19. Total 12219
122.2. Other claims 1222
122.9. Total 1229
129. Total 129
BNB Schema A
Book I - May 2014 116

Tableau 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets Territorial basis schema - branches of credit institutions Amount Total Total Euros/ Euros/ Euros/ Foreign/ Foreign/ Foreign/ of foreign law whose head office is in a member state of the European Community Other Rest of Other Rest of European Community total Euros Euros Euros Belgium UEM world Belgium UEM world
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS Code 05 10 15 20 21 22 30 31 32
130. SECURITIES AND OTHER NEGOTIABLE INSTRUMENTS
131. Securities and negotiable instruments for investment
131.1. Government bonds 1311
131.2. Other short-term negotiable instruments 1312
131.3. Public administration loans > 1 year 1313
131.4. Other loans > 1 year 1314
131.5. Shares and partnership interests 1315
131.6. Other securities 1316
131.9. Total 1319
132. Short-term negotiable instruments to be realized
132.1. Government bonds
132.11. - eligible for refinancing with central banks 13211
132.12. Other government bonds 13212
132.19. Total 13219
132.2. Securities issued by credit institutions 1322
132.3. Other short-term negotiable instruments 1323
132.9. Total 1329
133. Investments in short-term negotiable instruments
133.1. Government bonds
133.11. - eligible for refinancing with central banks 13311
133.12. Other government bonds 13312
133.19. Total 13319
133.2. Securities issued by credit institutions 1332
133.3. Other short-term negotiable instruments 1333
133.9. Total 1339
BNB Schema A
Book I - May 2014 117

Tableau 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets Territorial basis schema - branches of credit institutions Amount Total Total Euros/ Euros/ Euros/ Foreign/ Foreign/ Foreign/ of foreign law whose head office is in a member state of the European Community Other Rest of Other Rest of European Community total Euros Euros Euros Belgium UEM world Belgium UEM world
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS Code 05 10 15 20 21 22 30 31 32
134. Securities to be realized
134.1. Public administration loans > 1 year 1341
134.2. Credit institution loans > 1 year 1342
134.3. Other loans > 1 year 1343
134.4. Shares and partnership interests 1344
134.5. Other securities
134.51. fixed-income 13451
134.52. other 13452
134.59. Total 13459
134.9. Total 1349
135. Investments in securities
135.1. Public administration loans > 1 year 1351
135.2. Credit institution loans > 1 year 1352
135.3. Other loans > 1 year 1353
135.4. Shares and partnership interests
135.41. - of credit institutions 13541
135.42. - of other companies 13542
135.49. Total 13549
135.5. Other securities
135.51. fixed-income 13551
135.52. other 13552
135.59. Total 13559
135.9. Total 1359
139. Total 139
BNB Schema A
Book I - May 2014 118

Tableau 00.10 - PERIODIC ACCOUNTING STATEMENT: Section 1. Assets Territorial basis schema - branches of credit institutions Amount Total Total Euros/ Euros/ Euros/ Foreign/ Foreign/ Foreign/ of foreign law whose head office is in a member state of the European Community Other Rest of Other Rest of European Community total Euros Euros Euros Belgium UEM world Belgium UEM world
00.10 PERIODIC ACCOUNTING STATEMENT - ASSETS Code 05 10 15 20 21 22 30 31 32
140. OTHER ASSETS
141. Precious metals 141
142. Real estate assets intended for resale 142
143. Miscellaneous assets 143
149. Total 149
150. UNCOLLECTABLE OR DOUBTFUL CLAIMS 150
160. DEFERRED CHARGES
169. Total 169
170. FIXED ASSETS
171. Financial fixed assets
171.9. Total () 1719
172. Tangible fixed assets
172.9. Total () 1729
173. Organization costs 173
174. Intangible fixed assets 174
179. Total 179
180. TREASURY SHARES 180
199. TOTAL ASSETS 199
(*) A breakdown according to the social basis schema is required when amounts are relatively significant.
BNB Schema A
Book I - May 2014 119

Tableau 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities Territorial basis schema - branches of credit institutions Amount Total Total Euros/ Euros/ Euros/ Foreign/ Foreign/ Foreign/ of foreign law whose head office is in a member state of the European Community Other Rest of Other Rest of European Community total Euros Euros Euros Belgium UEM world Belgium UEM world
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES Code 05 10 15 20 21 22 30 31 32
210. INTERBANK LIABILITIES
211. Central banks
211.1. Current account advances 2111
212. Liabilities to credit institutions
212.2. Overnight borrowings 2122
212.3. Their current accounts 2123
212.4. Term accounts
212.41. - < 1 month 21241
212.42. - >= 1 month and <= 1 year 21242
212.43. - > 1 year 21243
212.49. Total 21249
212.5. Liabilities resulting from mobilizations and advances
212.51. - by rediscount of commercial bills 21251
212.52. - by sale-and-repurchase of securities issued by 21252
entities other than public administrations
212.53. - by sale-and-repurchase of securities issued by 21253
public administrations
212.54. - by advances on pledges 21254
212.55. - due to overdrafts on our 21255
current accounts
212.56. Other advances 21256
212.59. Total 21259
212.9. Total 2129
219. Total 219
BNB Schema A
Book I - May 2014 120

Tableau 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES Code 05 10 15 20 21 22 30 31 32
220. LIABILITIES TO CUSTOMERS
221. Deposits
221.1. Demand Deposits 2211
221.2. Term Deposits or with Notice < 1 Month 2212
221.3. Term Deposits or with Notice >= 1 Month and <= 1 Year 2213
221.4. Term Deposits or with Notice > 1 Year 2214
221.5. Special Deposits
221.51. - Immediately Payable 22151
221.52. - Other Special Deposits 22152
221.59. Total 22159
221.6. Regulated Savings Deposits 2216
221.7. Linked to Mortgage Loans
221.71. Reconstruction Funds 22171
221.72. Unpaid Portions of Mortgage Loans 22172
221.73. Mathematical Reserves 22173
221.79. Total 22179
221.8. Deposit Protection System 2218
221.9. Total 2219
222. Other Creditors
222.1. Secured Borrowing Liabilities
222.11. - via Securities Lending/Repos 22211
222.12. - Other 22212
222.19. Total 22219
222.2. Short Position in Trading Portfolio
of Securities and Other Negotiable Instruments
222.3. Other Liabilities
222.31. - Immediately Payable 22231
222.32. - Liabilities Resulting from Raised Public Funds 22232
222.33. - Other 22233
222.39. Total 22239
222.9. Total 2229
229. Total 229
BNB Schema A
Book I - May 2014 121

Tableau 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES Code 05 10 15 20 21 22 30 31 32
230. LIABILITIES REPRESENTED BY A SECURITY
231. Certificates of Deposit and Similar Liabilities
231.1. <= 1 Year 2311
231.2. > 1 Year 2312
231.9. Total 2319
232. Cash Certificates (Bons de Caisse)
232.1. 1 Year 2321
232.2. > 1 Year 2322
232.3. Matured Coupons of Growth Certificates and
Cash Certificates with Optional Capitalization 2323
232.9. Total 2329
233. Bond Loans
233.1. Non-Convertible 2331
233.2. Convertible 2332
233.9. Total 2339
239. Total 239
240. OTHER LIABILITIES
241. Fiscal, Wage, and Social Liabilities
241.1. Taxes 2411
241.2. Remuneration and Social Charges 2412
241.9. Total 2419
242. Other Liabilities 242
249. Total 249
BNB Schema A
Book I - May 2014 122

Tableau 00.20 - PERIODIC ACCOUNTING STATEMENT: Section 2. Liabilities Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.20 PERIODIC ACCOUNTING STATEMENT - LIABILITIES Code 05 10 15 20 21 22 30 31 32
250. VALUE ADJUSTMENTS, PROVISIONS,
PROVIDENCE FUNDS AND DEFERRED TAXES
259. Total 259
260. DEFERRED INCOME ACCOUNTS
269. Total 269
270. SUBORDINATED LIABILITIES
279. Total () 279
280. OWN FUNDS
289. Total 289
299. TOTAL LIABILITIES 299
() A breakdown according to the social basis schema is required when amounts are relatively significant.
BNB Schema A
Book I - May 2014 123

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
310. SPOT OPERATIONS IN PROCESS OF LIQUIDATION
311. Spot Exchange Operations
311.1. - To Receive 3111
311.2. - To Deliver 3112
312. Loans and Borrowings
312.1. Amounts Lent to Deliver 3121
312.2. Amounts Borrowed to Receive 3122
313. Purchases and Sales of Securities and Negotiable Instruments
313.1. - Within the Trading Portfolio
313.11. - Fixed Income Securities and Negotiable Instruments
313.111. Purchases 313111
313.112. Sales 313112
313.12. - Other Securities
313.121. Purchases 313121
313.122. Sales 313122
313.2. - Within the Investment Portfolio
313.21. - Fixed Income Securities and Negotiable Instruments
313.211. Purchases 313211
313.212. Sales 313212
313.22. - Other Securities
313.221. Purchases 313221
313.222. Sales 313222
314. Purchases and Sales of Other Values
314.1. Purchases 3141
314.2. Sales 3142
319. Total 319
BNB Schema A
Book I - May 2014 124

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
320. FORWARD OPERATIONS
321. Foreign Exchange Operations
321.1. Forward Exchange Operations
321.11. - To Receive 32111
321.12. - To Deliver 32112
321.2. Currency and Interest Rate Swaps
321.21. - To Receive 32121
321.22. - To Deliver 32122
321.3. Foreign Exchange Futures Operations
321.31. - To Receive 32131
321.32. - To Deliver 32132
321.4. Foreign Exchange Options
321.41. Issued Options
321.411. - To Receive 321411
321.412. - To Deliver 321412
321.42. Acquired Options
321.421. - To Receive 321421
321.422. - To Deliver 321422
321.5. Forward Exchange Rate Contracts
321.51. To Receive 32151
321.52. To Deliver 32152
BNB Schema A
Book I - May 2014 125

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
322. Interest Rate Operations
322.1. Forward Deposit Contracts
322.11. - To Deliver 32211
322.12. - To Receive 32212
322.2. To Be Released on Fixed Income Securities and Negotiable Instruments
322.21. - To Be Released on Securities and Negotiable Instruments
322.211. - Trading Portfolio 322211
322.212. - Investment Portfolio 322212
322.219. Total 322219
322.22. - To Receive 32222
322.3. Interest Rate Swaps
322.31 - Notional Loans 32231
322.32 - Notional Borrowings 32232
322.4. Interest Rate Futures Operations
322.41. - On Money Market Instruments
322.411. - Purchases 322411
322.412 - Sales 322412
322.42. - On Capital Market Instruments
322.421. - Purchases 322421
322.422 - Sales 322422
322.5. Forward Interest Rate Contracts
322.51. - Notional Loans 32251
322.52 - Notional Borrowings 32252
322.6. Interest Rate Options
322.61. - Issued Options
322.611. - Notional Loans 322611
322.612. - Notional Borrowings 322612
322.62. - Acquired Options
322.621. - Notional Loans 322621
322.622. - Notional Borrowings 322622
BNB Schema A
Book I - May 2014 126

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
323. Other Forward Operations
323.1. Forward Purchases and Sales of Securities
and Negotiable Instruments
323.11. Fixed Income Securities and Negotiable Instruments
323.111. Purchases 323111
323.112. Sales 323112
323.12. Other Securities
323.121. Purchases 323121
323.122. Sales 323122
323.2. Other Option Contracts
323.21. - Issued Options
323.211. - Values to Receive (Purchases) 323211
323.212. - Values to Deliver (Sales) 323212
323.22. - Acquired Options
323.221. - Values to Receive (Purchases) 323221
323.222. - Values to Deliver (Sales) 323222
323.3. Other Futures Operations
323.31. Purchases 32331
323.32. Sales 32332
323.4. Other Forward Purchases and Sales
323.41. - Values Purchased 32341
323.42. - Values Sold 32342
330. REVENUES AND EXPENSES COVERED IN ADVANCE
331. Revenues to Receive 331
332. Expenses to Pay 332
BNB Schema A
Book I - May 2014 127

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
340. USED CREDIT COMMITMENTS
341. Unnegotiated Acceptances
341.1. by Correspondents 3411
341.2. Own Acceptances 3412
341.9. Total 3419
342. Guarantees
342.1. Guarantees of Credit Substitute Nature 3421
342.2. Other Guarantees 3422
342.9. Total 3429
343. Documentary Credits
343.1. Opened on Behalf of Credit Institutions
343.11. with Credit Risk for the Institution 34311
343.12. Other 34312
343.19. Total 34319
343.2. Opened on Behalf of Counterparties Other Than
Credit Institutions
343.21. with Credit Risk for the Institution 34321
343.22. Other 34322
343.29. Total 34329
343.9. Total 3439
349. Total 349
BNB Schema A
Book I - May 2014 128

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
350. CONFIRMED CREDIT LINES
351. Lines Obtained by the Institution
351.1. - for Subordinated Advances 3511
351.2. - for Other Disbursement Credits 3512
351.3. - for Credit Commitments 3513
351.9. Total 3519
352. Lines Granted to Credit Institutions
352.1. - for Subordinated Advances 3521
352.2. - for Other Disbursement Credits 3522
352.3. - for Credit Commitments 3523
352.9. Total 3529
353. Lines Granted to Customers
353.1. - for Disbursement Credits
353.11. - Leasing and Similar Operations 35311
353.12. - Non-Mortgage Installment Loans 35312
353.13. - Mortgage Loans 35313
353.14. - Term Loans > 1 Year 35314
353.15. - Discount Credits, Warrant Credits and Acceptance Credits 35315
353.16. - Term Loans <= 1 Year, Current Account Advances and Other
Disbursement Credits
353.161. - Lines > 1 Year 353161
353.162. - Lines <= 1 Year 353162
353.19. Total 35319
353.2. for Credit Commitments
353.21. - Guarantees of Credit Substitute Nature 35321
353.22. - Other Guarantees and Documentary Credits with Credit Risk for the Institution 35322
353.29. Total 35329
353.9. Total 3539
BNB Schema A
Book I - May 2014 129

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
360. GUARANTEES
361. Assets Encumbered by Real Securities
361.1. for Third Parties 3611
361.2. for Own Account 3612
362. Liabilities and Commitments Guaranteed by Third Parties 362
363. Real Securities Received 363
364. Personal Securities and Similar Recourse Rights Obtained 364
BNB Schema A
Book I - May 2014 130

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
370. TRUSTED SECURITIES AND CLAIMS
371. Securities and Claims Entrusted to the Institution
371.1. - for Collection 3711
371.2. - Overdraft
371.21. with Discretionary Management Power 37121
371.22. without Discretionary Management Power 37122
371.29. Total 37129
371.3. - as Manager Institution of Syndicated Operations 3713
371.4. - in a Fiduciary Capacity
371.41. without Risk to the Institution 37141
371.42. with Risk to the Institution 37142
371.49. Total 37149
371.5. - Borrowed Securities and Negotiable Instruments 3715
371.9. Total 3719
372. Securities and Claims Entrusted to Third Parties
372.1. - for Collection 3721
372.2. - in Deposit 3722
372.3. - Participation in Syndicated Operations 3723
372.4. - in a Fiduciary Capacity
372.41. - without Risk to the Fiduciary 37241
372.42. - with Risk to the Fiduciary 37242
372.49. Total 37249
372.5. Lent Securities and Negotiable Instruments 3725
372.9. Total 3729
BNB Schema A
Book I - May 2014 131

Tableau 00.30 - PERIODIC ACCOUNTING STATEMENT: Section 3. Off-Balance Sheet Items Territorial Schema - Branches of Credit Institutions Amount Total Total Euros/ Euros/ Euros/ Foreign Currencies/ Foreign Currencies/ Foreign Currencies/ Foreign Law Entities with Seat in an EU Member State Others Rest of Others Rest of European Community Total Euros Euros Belgium Euro Area World Belgium Euro Area World
00.30 PERIODIC ACCOUNTING STATEMENT - OFF-BALANCE SHEET Code 05 10 15 20 21 22 30 31 32
380. OTHER RIGHTS AND COMMITMENTS
381. To Be Released on Shares and Company Interests
381.1. - of Related Enterprises 3811
381.2. - of Enterprises with Which There is a Participation Link 3812
381.3. - of Other Enterprises 3813
381.9. Total 3819
382. Guarantees in the Context of Securities Issuances
382.1. Guarantees for the Placement of Securities
382.11. Guarantees Given
382.111. - for Fixed Income Securities 382111
382.112. - for Other Securities 382112
382.119. Total 382119
382.12. Counter-Guarantees Received
382.121. - for Fixed Income Securities 382121
382.122. - for Other Securities 382122
382.129. Total 382129
382.2. Other Guarantees Related to Securities 3822
384. Other 384
399. TOTAL OFF-BALANCE SHEET 399
BNB Schema A
Book I - May 2014 132

(indicate by x) Accounting Statement 00.40 to 00.50 inclusive (indicate by x) 1 2 3 4 00.40 00.50

INCOME STATEMENT: REVENUES - EXPENSES

---

1. Reporting Credit Institution: Code
   Name: ...........................................................

---

2. Situation Subject to Reporting (indicate by x):

• Territorial Situation 10
• Social Situation 20
• Consolidated Situation 30

---

3. a. Reporting Date: c. Reporting Frequency:
   (year) (month) (day) at the end of each calendar quarter (situations territorial, social and consolidated) b. Support Number:

---

4. Currency on which and in which reporting is made (indicate by x):

• All currencies for conversion 2 E U R
  EUR (consolidated situation)
• EUR separated and all foreign currencies 4 E U R
  for conversion EUR

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on Accounting Statement 00.40 to 00.50 inclusive:
   Abstracting from the definition and code of items and sub-items, the columns of Accounting Statement 00.40 to 00.50 inclusive are designated by the following codes:
   Column 05: Total Amount
   10: Total Euros (Currency Breakdown) ()
   15: Total Foreign Currencies (Currency Breakdown) () (*) = No currency breakdown in the consolidated situation report. BNB Schema A Book I - May 2014 133

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial Schema - Branches of Credit Institutions Amount Total Total Foreign Law Entities with Seat in an EU Member State European Community Total Euros Euros
00.40 INCOME STATEMENT - REVENUES Code 05 10 15
410. OPERATING REVENUES
411. Interest and Similar Income
411.1. Interbank Receivables 4111
411.2. Credits
411.21. Commercial Paper 41121
411.22. Own Acceptances 41122
411.23. Leasing and Similar Receivables 41123
411.24. Non-Mortgage Installment Loans 41124
411.25. Mortgage Loans 41125
411.26. Term Loans 41126
411.27. Other 41127
411.29. Total 41129
411.3. Securities and Negotiable Instruments for Placement and Realization
411.31. Short-Term Negotiable Instruments 41131
411.32. Fixed Income Securities 41132
411.39. Total 41139
411.4. Investments in Securities and Negotiable Instruments
411.41. Short-Term Negotiable Instruments 41141
411.42. Fixed Income Securities 41142
411.49. Total 41149
411.5. Hedging Operations Assigned to Forward
411.59. Total 41159
411.9. Total 4119
412. Income from Shares and Other Variable Income Securities
412.9. Total 4129
BNB Schema A
Book I - May 2014 134

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial Schema - Branches of Credit Institutions Amount Total Total Foreign Law Entities with Seat in an EU Member State European Community Total Euros Euros
00.40 INCOME STATEMENT - REVENUES Code 05 10 15
413. Commissions Received for Financial Services Provided
413.1. Credit Commitments
413.11. Guarantees 41311
413.12. Unnegotiated Acceptances and Documentary Credits 41312
413.19. Total 41319
413.2. Other Financial Services
413.21. Related to Securities
413.219. Total 413219
413.22. Payment Services 41322
413.23. Overdraft Deposits, Custody, Wealth Management 41323
413.24. Other Financial Services 41324
413.29. Total 41329
413.9. Total 4139
414. Other Financial Income
414.1. From Foreign Exchange Activity
414.19. Total 41419
414.2. From Trading in Fixed Income Securities and Negotiable Instruments
414.21. Gains and Valuation Differences 41421
414.3. From Trading in Interest Rate Operations
414.39. Total 41439
414.4. From Trading in Variable Income Securities
414.49. Total 41449
414.5. From Precious Metals 4145
414.8. Gains on Realization of Investment Securities and Negotiable Instruments
and Similar Operations
414.89. Total 41489
414.9. Total 4149
BNB Schema A
Book I - May 2014 135

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial Schema - Branches of Credit Institutions Amount Total Total Foreign Law Entities with Seat in an EU Member State European Community Total Euros Euros
00.40 INCOME STATEMENT - REVENUES Code 05 10 15
415. Income from Financial Fixed Assets
415.9. Total () 4159
416. Reversal of Value Adjustments and Reversal and
Use of Provisions
416.9. Total 4169
417. Other Operating Income
417.2. Other 4172
418. Withdrawals from Provident Funds for Risks
418.9. Total 4189
419. Total 419
420. EXCEPTIONAL REVENUES
429. Total 429
430. TAX ADJUSTMENTS AND REVERSAL OF FISCAL
PROVISIONS 430
440. LOSS FOR THE YEAR 440
450. WITHDRAWALS FROM DEFERRED TAXES AND FROM
IMMUNIZED RESERVES
451. Withdrawals from Deferred Taxes 451
452. Withdrawals from Immunized Reserves 452
459. Total 459
() A breakdown according to the social basis schema is required when amounts are relatively significant BNB Schema A Book I - May 2014 136

Tableau 00.40 - PERIODIC ACCOUNTING STATEMENT: Section 4. Income Statement - Revenues Territorial Schema - Branches of Credit Institutions Amount Total Total Foreign Law Entities with Seat in an EU Member State European Community Total Euros Euros
00.40 INCOME STATEMENT - REVENUES Code 05 10 15
460. LOSS FOR THE YEAR TO BE ALLOCATED 460
499. TOTAL REVENUES 499
BNB Schema A
Book I - May 2014 137

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Charges Territorial Schema - Branches of Credit Institutions Foreign-law entities having their seat in a Member State of the European Community Total Amount | Total | Total of foreign law having their seat in a Member State of the European Community | Total | Euros | Currencies
00.50 INCOME STATEMENT - CHARGES Code 05 10 15

510. OPERATING CHARGES
511. Interest and similar charges
     511.1. Interbank liabilities 5111
     511.2. Liabilities towards customers
     511.21. Demand deposits 51121
     511.22. Term deposits and special deposits 51122
     511.23. Regulated savings deposits 51123
     511.24. Deposits linked to mortgage loans 51124
     511.25. Other liabilities towards customers 51125
     511.29. Total 51129
     511.3. Liabilities represented by securities
     511.31. Certificates of deposit and similar liabilities 51131
     511.32. Cash certificates 51132
     511.33. Bond loans 51133
     511.39. Total 51139
     511.4. Subordinated liabilities 5114
     511.5. Hedging operations designated for term
     511.59. Total 51159
     511.9. Total 5119
512. Commissions paid for recourse to financial services
     512.1. Commitments undertaken by third parties for 5121
     the credit institution
     512.2. other financial services provided by third parties
     512.21. credit insurance 51221
     512.22. foreign exchange brokers 51222
     512.23. acquisition fees 51223
     512.24. other commissions 51224
     512.29. Total 51229
     512.9. Total 5129
     Schema A
     Book I - May 2014 138

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Charges Territorial Schema - Branches of Credit Institutions Foreign-law entities having their seat in a Member State of the European Community Total Amount | Total | Total of foreign law having their seat in a Member State of the European Community | Total | Euros | Currencies
00.50 INCOME STATEMENT - CHARGES Code 05 10 15
513. Other financial charges
513.1. from foreign exchange activity
513.19. Total 51319
513.2. from trading in securities and negotiable instruments with fixed income
513.21. capital losses and valuation differences 51321
513.3. from trading in interest rate operations
513.39. Total 51339
513.4. from trading in variable income securities
513.49. Total 51349
513.5. from precious metals 5135
513.8. capital losses on the realization of securities and negotiable instruments
for investment and on similar operations
513.89. Total 51389
513.9. Total 5139
514. Remuneration, social charges and pensions
514.1. Direct remuneration and social benefits 5141
514.2. Employer social insurance contributions 5142
514.3. Employer premiums for extra-legal insurance 5143
514.4. Other personnel expenses 5144
514.5. Retirement and survivor pensions 5145
514.9. Total 5149
515. Depreciation and value reductions on establishment costs
and tangible and intangible fixed assets
515.9. Total 5159
Schema A
Book I - May 2014 139

Tableau 00.50 - PERIODIC ACCOUNTING STATEMENT: Section 5. Income Statement - Charges Territorial Schema - Branches of Credit Institutions Foreign-law entities having their seat in a Member State of the European Community Total Amount | Total | Total of foreign law having their seat in a Member State of the European Community | Total | Euros | Currencies
00.50 INCOME STATEMENT - CHARGES Code 05 10 15
516. Other operating charges
516.2. Other operating charges
516.29. Total 51629
517. Value reductions and provisions
517.9. Total 5179
518. Provisions for risk funds
518.9. Total 5189
519. Total 519
520. EXCEPTIONAL CHARGES
529. Total 529
530. TAXES
531. On the result of the financial year 531
532. On the profit of previous financial years 532
539. Total 539
540. PROFIT OF THE FINANCIAL YEAR 540
550. TRANSFER TO DEFERRED TAXES AND EXEMPT RESERVES
551. Transfer to deferred taxes 551
552. Transfer to exempt reserves 552
559. Total 559
560. PROFIT OF THE FINANCIAL YEAR TO BE ALLOCATED 560
599. TOTAL CHARGES 599
Schema A
Book I - May 2014 140

CHAPTER III
COMMENTARY ON THE ITEMS OF THE
PERIODIC ACCOUNTING STATEMENT
Schema A
Book I - May 2014 141

Section 1.
Commentary on the items of the balance sheet

110. CASH AND INTERBANK CLAIMS

111. Cash, balances with central banks and postal check offices
     111.1. Cash
     This sub-item includes Belgian metallic and fiduciary currency, as well as foreign coins and banknotes to the extent that they have legal tender status in their country of issue.
     111.2. Cash with delegated agents
     This sub-item includes only cash held with delegated agents due to their activity as agents.
     111.3. Central banks
     This sub-item includes immediately callable balances with central banks and similar bodies in the countries where the institution has an operating seat ().
     111.4. Postal check offices
     This sub-item is reserved for immediately callable balances with the Postal Check Office and postal check offices in the countries where the institution has an operating seat(). ____________ (*) Balances with central banks and postal check offices that do not meet the definitions of sub-items 111.3 and 111.4 shall be recorded under item 112. Schema A Book I - May 2014 142

112. Claims on credit institutions
     This item includes claims on credit institutions resulting from the usual activity of the institution. However, claims represented by securities or negotiable instruments as defined under item 130 are excluded, as are claims that are part of fixed assets (item 170). Claims that do not result from the usual activity of the institution are recorded under item 143 (Other assets). Claims on central banks and similar bodies, and on postal check offices, are also listed here as claims on credit institutions, with the exception of claims that meet the definition of sub-items 111.3 and 1114; a) claims on national and international official bodies with a banking character.
     112.2. Overnight loans
     Claims, secured or unsecured, resulting from loans with a fixed term, possibly renewable, of one working day at most, or subject to a notice period of one working day, are recorded in this sub-item.
     112.3. Our current accounts
     Immediately callable balances on the current accounts of the reporting institution with other credit institutions are recorded in this sub-item.
     112.4. Term accounts
     Unsecured claims with a fixed term exceeding one working day or subject to a notice period exceeding one working day are included in this sub-item, regardless of whether these claims result from placements or advances. Term claims meeting the definitions stated in sub-item 112.6 must primarily be recorded in the latter sub-item.
     112.5. Monetary reserve balances
     This sub-item is reserved for special balances established in application of Belgian or foreign legislation on monetary policy, such as the balances mentioned in Article 1, § 1, b, of the Act of 28 December 1973 concerning the budget proposals for 1973-1974, as amended by Article 16 of the Act of 23 December 1988 laying down provisions relating to the status of the Schema A Book I - May 2014 143

National Bank of Belgium, monetary policy and the Monetary Fund.
112.6. Claims resulting from mobilizations and advances
112.61. - by rediscount of commercial paper
For the definition of the concepts of "commercial paper" and "rediscount", reference should be made to the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2).
112.62. - by sale-and-repurchase of securities issued by entities other than
public administrations
Claims resulting from the sale-and-repurchase of securities issued by entities other than public administrations are included in this sub-item. For the definition of "sale-and-repurchase", reference should be made to the general instructions regarding the treatment of mobilization operations (cf. Chapter I,
Section 2, § 2). For the definition of "public administrations", reference
should be made to the instructions regarding the distribution according to institutional sectors (cf. Chapter I, Section 2, § 7).
112.63. - by sale-and-repurchase of securities issued by public administrations
Claims resulting from the sale-and-repurchase of securities issued by public administrations are included in this sub-item. For the definition of "sale-and- repurchase", reference should be made to the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2). For the definition of "public administrations", reference should be made to the instructions regarding the distribution according to institutional sectors (cf.
Chapter I, Section 2, § 7).
112.64. - by advances on pledges
Claims, with or without a fixed term, resulting from advances on pledges are included in this sub-item, with the exception of those subject to a term of one working day or a notice period of one working day, which must be recorded in sub-item 112.2. For the definition of "advance on pledge", reference should be made to the general instructions regarding the treatment of mobilization operations (cf.
Chapter I,
Section 2, § 2).
Schema A
Book I - May 2014 144

If applicable, claims resulting from operations for which claims or values, other than "commercial paper", are mobilized by application of the rediscount technique must also be recorded here.
112.65 - due to overdrafts on their current accounts
This sub-item is reserved for recording any debit balances of current accounts of credit institutions that do not have a confirmed credit line for advances on current accounts.
112.66. Other advances
This sub-item includes claims resulting from credit facilities other than those covered by sub-items 112.61 to 112.65 inclusive and other than unsecured term advances. The latter must be recorded in sub-item 112.4. Specifically included here are: debit balances on current accounts linked to a confirmed credit line for advances on current accounts; advances secured by personal guarantees or real security, with the exception of advances on pledges covered by sub-item 112.64; claims resulting from hire-purchase and similar claims.
120. CLAIMS ON CUSTOMERS
By "customers" is meant all persons other than credit institutions, central banks and similar bodies, postal check offices, and national and international official bodies with a banking character. By "claims" is meant claims resulting from the usual activity of the institution. However, claims represented by securities or negotiable instruments as defined under item 130 are excluded, as are claims that are
part of fixed assets (item 170).
Claims that do not result from the usual activity of the institution are recorded under item 143 (Other assets). Schema A Book I - May 2014 145

121. Credits originally granted by the institution
     This item includes claims resulting from the credit activity of the institution, with the exception of those that must be recorded under item 150 (Uncollectible or doubtful claims).
     121.1. Commercial paper
     This sub-item includes "commercial paper" acquired by the institution within the framework of discount credits and warrant credits, with the exception of own acceptances covered by sub-item 121.2 below. Acceptances by other credit institutions and discounted by customers are also recorded in this sub-item. Only paper meeting the definition of "commercial paper" stated in the general instructions regarding the treatment of mobilization operations (cf. Chapter I,
     Section 2, § 2) is taken into account.
     Regarding the amount for which commercial paper must be recorded, reference should be made to the general instructions regarding accounting and valuation rules (Cf. Chapter I, Section 1).
     121.2. Own acceptances
     Discounted bills accepted by the reporting institution itself on behalf of other credit institutions (sub-item 121.21) or customers (sub-item 121.22) are recorded here, and which are drawn in representation of claims resulting from commercial operations between parties that are third parties, both vis-à-vis the accepting credit institution and the ordering credit institution. Regarding the recording of non-negotiable own acceptances, reference should be made to the commentary on item 341. See also the commentary in the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2).
     121.3. Claims resulting from hire-purchase and similar claims
     Schema A
     Book I - May 2014 146

121.31. - relating to movable property
121.32. - relating to immovable property
Claims resulting from the hire-purchase of movable property (sub-item 121.31) or immovable property (sub-item 121.32), or similar agreements, are recorded in this sub-item, without prejudice to instructions regarding the treatment of the portion of rents receivable that represents unpaid interest. Reference should be made on this point to the general instructions regarding accounting and valuation rules (cf. Chapter I, Section 1). These sub-items include both claims resulting from contracts originally concluded by the institution, and claims resulting from hire-purchase and similar claims that the institution has taken over, with the exception of those that must be recorded in sub-item 112.6 as claims resulting from mobilizations on credit institutions.
121.4. Unsecured installment loans
Claims resulting from loans repayable by periodic installments, which include, besides the capital to be repaid, the interest charge calculated either by applying a fixed loading rate to the borrowed capital for the total duration of the loan, or by applying an effective annual rate to the remaining amount to be repaid, are recorded in this sub-item. Among others, loans falling within the scope of the Act of 12 June 1991 on consumer credit must be included here. This sub-item also includes:
a) claims representing sales or services on installments and taken over by installment sellers or service providers; b) claims resulting from installment loans or personal installment loans and taken over by the institution from companies not having the status of credit institution. The claims mentioned are to be recorded in this sub-item, whether or not materialized by a negotiable instrument. Regarding the treatment of unpaid interest, reference should be made to the general instructions regarding accounting and valuation rules (cf. Chapter I,
Section I).
Schema A
Book I - May 2014 147

121.5. Mortgage loans
Loans covered by the Act of 4 August 1992 on mortgage credit are recorded here, as well as credits having comparable characteristics to those covered by said law but falling outside its scope (e.g., because the beneficiary of the loan or the lender does not reside in Belgium). In accordance with Articles 1 and 2 of this law, credits intended to finance the acquisition or preservation of real estate rights, granted to natural persons acting exclusively for a purpose that can be considered unrelated to their commercial, professional, or artisanal activities, are covered here, and which, either are secured by a mortgage or privilege on immovable property or by the pledge of a claim secured in the same manner; or result from the subrogation of one or more third parties in the rights of a privileged creditor on immovable property; or stipulate the right to request a mortgage guarantee. Loans on guarantee when a mortgage guarantee is granted in favor of the surety or guarantor, as covered by the law, are to be recorded in off-balance sheet items.
121.51. - with reinstatement with the credit institution
Outstanding claims resulting from mortgage loans with reinstatement of the lent capital with the reporting institution are included in this sub-item. In accordance with Article 5, 2°, of the Act of 4 August 1992 on mortgage credit, there is reinstatement of capital "when the borrower undertakes to make, during the duration of the loan, payments that, although conventionally allocated to the repayment of capital, do not entail corresponding immediate release towards the lender; they reduce the capital only at the times and under the conditions provided by the contract or by law."
121.52. - with amortization
Outstanding claims resulting from mortgage loans with amortization of the lent capital are included in this sub-item. In accordance with Article 5, 1°, of the Act of 4 August 1992 on mortgage credit, there is amortization of capital "when the borrower undertakes to make, during the duration of the loan, payments that immediately reduce the capital due to their extent." Schema A Book I - May 2014 148

121.53. - other mortgage loans
Outstanding claims resulting from mortgage loans of a type other than those covered by sub-items 121.51 and 121.52 are recorded in this sub-item. Specifically covered are mortgage loans with reinstatement with a third party as well as those fully repayable at maturity, but without reinstatement, or repayable in advance without any obligation of periodicity, as provided in particular by Article 5, 2°, paragraph 6, and 3°, of the Act of 4 August 1992 on mortgage credit.
121.6. Term loans
This sub-item includes outstanding claims resulting from loans repayable at a determined maturity, even if an amortization program has been agreed, with the exception of claims to be recorded in sub-items 121.4. (Unsecured installment loans) and 121.5. (Mortgage loans). The loans mentioned must be recorded in this sub-item even if promissory notes have been subscribed, and this, whether or not discounted by the institution. Operations involving spot purchase and simultaneous forward sale of the same values or claims, when these operations stem from the same contract with the same counterparty, must also be recorded as "term loans." See also the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2).
121.61. - term > 1 year
121.62. - term ≤ 1 year
Regarding the distribution according to duration, reference should be made to the general instructions on this matter (cf. Chapter I, Section 2, § 5). See also the commentary on sub-item 121.63.
121.63. Term loans > 1 year temporarily financed by the institution
This sub-item must be intended primarily and exclusively for term loans > 1 year granted by the reporting institution with the intention of having them immediately and definitively financed by one of the following public credit institutions: the National Industrial Credit Company, the General Savings and Pension Fund, the National Professional Credit Fund, and the National Agricultural Credit Institute. The loans concerned must meet the following conditions:
a) the granting of credit by the reporting institution goes hand in hand with the opening of a credit granted simultaneously by one of the aforementioned public credit institutions, for the same specifically individualized operation; b) within the framework of the credit opening it has granted, the concerned public credit institution takes over the loan in question from the reporting institution within the month; c) the credit opening granted by the public credit institution does not provide in any clause an obligation or option to repurchase; d) the loan is neither a commercial credit, nor an export credit, nor a credit linked to a manufacturing program, nor a hire-purchase operation, nor a similar operation, nor a personal loan. Loans granted by credit institutions approved by the National Professional Credit Fund and which are mobilizable with the latter under the regime of "fixed-term advances" are also recorded here. The loans concerned remain recorded in this sub-item until financing is secured by the concerned public credit institution. However, the risk remaining with the reporting institution will be recorded as a credit-substitute guarantee under sub-item 342.1 of off-balance sheet items.
121.7. Advances on current accounts
Claims resulting from advances on current accounts granted, including claims resulting from debit balances on current accounts - if applicable other deposit accounts - are included in this sub-item, regardless of the security obtained by the institution. Advances on goods, invoices, securities, and other claims are therefore also recorded, with the exception of commercial paper and acceptances to be recorded in sub-items 121.1 and 121.2.
121.8. Other credits
This sub-item is residual within item 121 (Credits originally granted by the institution). It includes claims resulting from credit activity but which do not meet the conditions required to be recorded in one of the sub-items 121.1 to 121.7 inclusive or item 150 (Uncollectible or doubtful claims).
122. Other debtors
Schema A
Book I - May 2014 150

122.1. Values for Collection
By derogation from the general rule that item 120 may only include claims on customers, values for collection must be recorded under sub-item 122.1, regardless of the status of the remitter or the debtor of the values concerned. Values taken for collection may only be recorded in this sub-item when the remittance is accompanied by immediate payment to the remitter. Values taken without immediate payment are recorded under sub-item 371.1 (Values and claims entrusted to the institution - for collection). Values whose amount has not yet been collected or has not yet been subject to a recourse by debit of the debtor's or a third party's account within ten working days from their maturity date must, without prejudice to the application of instructions regarding item 150 (Uncollectible or doubtful claims), be transferred to sub-item 121.8 (Other credits) or, where applicable, to sub-item 112.66 (Other advances) when the debtor is a credit institution as referred to in the definition of item 112. Values not yet due at the time of remittance for collection may only be recorded in this sub-item if the period between the remittance for collection and the maturity date does not exceed the normal duration required for presentation for payment at maturity. If this is not the case, values taken for collection with immediate payment to the remitter will be mentioned under sub-item 112.66 (Other advances) if the remitter is a credit institution, as referred to in the definition of item 112; if the remitter is not a credit institution, the transaction is recorded under sub-item 121.8 (Other credits).

122.11. Commercial Paper
This sub-item includes a) commercial paper originating from the own portfolio (sub-items 121.1 and 121.2) which has reached maturity, but whose collection is still ongoing; b) commercial paper that the institution has taken for collection against immediate payment to the remitter and for which the remittance is not carried out according to the terms of discounting, in which case said paper must, according to its nature, be recorded either under sub-item 121.1 or under sub-item 121.2.

BNB Schema A
Book I - May 2014 151

122.12. Other Values
This sub-item includes values, other than commercial paper, that the institution holds for collection, whether they originate from the institution's own portfolio or are acquired against immediate payment to the remitter.

122.2. Other Receivables
This sub-item includes receivables resulting from operations falling under the institution's usual activity but not its credit activity. The following are notably mentioned here:
suspense accounts comprising amounts which, in the absence of information regarding their destination, cannot yet be debited to the accounts to which they are destined; receivables resulting from insurance intermediation; receivables resulting from credit insurance; rents due and receivable; receivables relating to the provision of computer services; nostro account balances with financial companies, other than credit institutions, which intervene in the trade of currencies and securities or which carry out related financial operations; with regard to futures operations, this sub-item includes both balances representing the initial margin and those representing the variable margin; debit positions of agent accounts (these debit positions do not constitute a cash item referred to in sub-item 111.2; they must, in the chart of accounts, be recorded in separately identifiable accounts). Receivables that do not result from the institution's usual activity must be recorded under item 143.

130. SECURITIES AND OTHER NEGOTIABLE INSTRUMENTS

131. Securities and negotiable instruments to be placed
     Securities and short-term negotiable instruments acquired in the context of an issuance for the purpose of placing them with third parties are recorded here. Only claims with an initial duration not exceeding 1 year, which are represented by negotiable instruments and which are effectively negotiable on a market operating regularly with the intervention of recognized financial companies, are admitted as short-term negotiable instruments. For the definition of government securities, refer to the comment on item 133. At the expiration of the usual period necessary for the placement of short-term negotiable instruments, the remaining instruments may not be kept under sub-items 131.1 and 131.2; according to the destination assigned to them at that time, they must be recorded either under item 132 (Short-term negotiable instruments to be realized) or under item 133 (Investments in short-term negotiable instruments). See the comment on each of these items. After the official closing of the issuance of the instruments referred to in sub-items 131.3 to 131.6 inclusive, the unplaced instruments are, according to their destination, recorded either under item 134 (Securities to be realized) or under item 135 (Investments in securities). Reference is made in this regard to the instructions concerning each of these items. However, when the placement of the instruments continues beyond the official closing date, the instruments may remain recorded under item 131 for a maximum period of 3 months from the closing.

132. Short-term negotiable instruments to be realized
     For the definition of short-term negotiable instruments, refer to the comment on item 131. Government securities are defined in the comment on item 133. Instruments acquired for the purpose of resale based on yield considerations over a period that normally does not exceed six months and covers a duration shorter than the residual duration of the instruments (trading objective), considerations combined or not with cash or liquidity reasons, are recorded here. Instruments that must be removed from sub-items 131.1 and 131.2 at the expiration of the usual period and which do not meet the definition of item 133 are also recorded in this item.

133. Investments in short-term negotiable instruments

BNB Schema A
Book I - May 2014 153

This item includes short-term negotiable instruments, as defined in item 131, when their acquisition is motivated by yield considerations covering the residual duration of the instruments, which are therefore acquired in principle as investments for their total duration. Negotiable instruments issued by public authorities and with an initial duration not exceeding 1 year are recorded under sub-item 133.1 (Government securities). The following are to be considered as such: Belgian treasury bills and government securities issued by foreign public authorities.

Government securities that meet the conditions for eligibility for pledge for current account advances at the National Bank of Belgium, among which are treasury bills and Treasury certificates of the Grand Duchy of Luxembourg, are recorded under sub-item 133.11 (Eligible for refinancing by central banks). Government securities that are eligible for refinancing by the central banks of foreign countries where the institution has a branch are also recorded in this sub-item.

134. Securities to be realized
     Securities acquired for the purpose of resale based on yield considerations over a period that normally does not exceed six months and covers a duration shorter than the residual duration of the instruments (trading objective), considerations combined or not with cash or liquidity reasons, are recorded here. The definitions of sub-items 135.1 to 135.6 inclusive apply mutatis mutandis to sub-items 134.1 to 134.5 inclusive.

135. Investments in securities
     By "investments in securities" is meant here securities that have been acquired by the institution as an investment due to their yield considered over a long period, with the exception of instruments to be mentioned among financial fixed assets (item 171).

BNB Schema A
Book I - May 2014 154

The "loans" referred to in sub-items 135.1 to 135.3 inclusive comprise claims with an initial duration greater than one year and which are materialized by bonds or similar negotiable instruments. Sub-item 135.4 (Shares and company parts) includes instruments representing social rights in other companies. Sub-item 135.5 (Other securities) is residual with respect to the previous sub-items of item 135. It is necessary here to distinguish between securities whose income has the character of interest income (sub-item 135.51) and those whose income does not have the character of interest income (sub-item 135.52). Real estate certificates and mutual fund shares comprising only reinvestments productive of interest belong to the first category. Mutual fund shares not comprising exclusively reinvestments productive of interest, warrants on shares, and subscription rights belong to the second category. To determine whether a security has fixed or variable income, it is also necessary to take into account the nature of the risk incurred by the institution due to its investment. When, for example, the redemption price of a security is linked to the value of a share (price, stock index, etc.), the security is not, by nature, fixed income, even if there is an obligation on the part of the issuer to pay periodic remuneration, and it must, depending on its allocation, be recorded under item 134.52 or 135.52.

140. OTHER ASSETS
141. Precious Metals
142. Assets for Resale

The amount of unexercised options in the case of financial leasing or similar claims and rights for which the granting credit institution has granted a purchase option to the lessee is notably recorded under this item, at the end of the operation, unless the asset subject to the option must continue to be recorded under item 172 as tangible fixed assets.

BNB Schema A
Book I - May 2014 155

143. Miscellaneous Assets
The items in category 140 are residual with respect to the other items in assets.
Item 141 includes precious metals such as gold (including gold certificates, gold coins, even if they have legal tender), platinum, and silver. Taxes and social contributions to be recovered, claims on personnel due to the provision of services of a social nature, as well as called but not yet paid-up capital, are among other things recorded under item 143 (Miscellaneous Assets).

150. UNCOLLECTIBLE OR DOUBTFUL CLAIMS
Assets that, by their nature, fall under the categories referred to in items 110, 120, 130, and 140, but which must be considered uncollectible or doubtful, notably due to the established or almost certain insolvency of the debtor concerned, must be recorded in this item. See also the general instructions regarding accounting and valuation rules (Cf. Chapter I, Section 1).

160. DEFERRED ACCOUNTS
161. Charges to be Carried Forward
Pro-rata charges incurred during the accounting period(s) elapsed, but which are to be attached to one or more subsequent periods, are recorded in this item. Also to be entered here, in accordance with the provisions of the Royal Decree on the annual accounts of credit institutions, are the capital losses recognized during the disposal of tangible fixed assets combined with the conclusion, by the seller, of a financial leasing contract on the asset disposed of, losses which are to be taken into results in a spread manner. Capital gains are recorded under item 262.

162. Accrued Income
Pro-rata income that will only become due during a subsequent accounting period, but which is to be attached to the accounting periods elapsed, is recorded in this item.

170. FIXED ASSETS
171. Financial Fixed Assets
171.2. Participations in Related Enterprises
171.3. Participations in Other Enterprises with Which There Is a Participation Link

• Related Enterprises
  1° The following are considered related enterprises to a credit institution:
  a) enterprises that it controls; b) enterprises that control it; c) enterprises with which the credit institution forms a consortium; d) other enterprises which, to the knowledge of its administrative body, are controlled by the enterprises referred to in sub-letters a), b), and c).

BNB Schema A
Book I - May 2014 157

2° The following terms are to be understood as:
control of an enterprise, the power in law or in fact to exercise decisive influence on the appointment of the majority of directors or managers of that enterprise or on the direction of its management; subsidiary, the enterprise with respect to which this power of control exists; joint control, the control exercised together by a limited number of partners, when they have agreed that decisions regarding the direction of the management of the enterprise in question could only be taken by their common agreement; joint subsidiary, the enterprise with respect to which this joint control exists.

3° Control is in law and presumed irrebuttably:
a) when it results from the holding of the majority of voting rights attached to all shares, parts, or partnership rights of the enterprise in question; b) when a partner has the right to appoint or remove the majority of directors or managers; c) when a partner has control power by virtue of the statutes of the enterprise in question or agreements concluded with it; d) when, by the effect of agreements concluded with other partners of the enterprise in question, a partner has the majority of voting rights attached to all shares, parts, or partnership rights of that enterprise; e) in the case of joint control. 4° Control is in fact when it results from elements other than those referred to in 3°, above. A partner of an enterprise is, unless proven otherwise, presumed to have de facto control over that enterprise if, at the penultimate and last general meeting of that enterprise, it exercised voting rights representing the majority of votes attached to the securities represented at these meetings. 5° For the determination of control power:
a) power held indirectly through a subsidiary is added to power held directly;

BNB Schema A
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b) power held by a person acting, by virtue of a mandate, commission, nominee, trust, or agreement of equivalent effect, on behalf of another person, is deemed to be held exclusively by that latter person. For the determination of control power, suspensions of voting rights or limitations on the exercise of voting power provided for by the coordinated laws on commercial companies or by legal or statutory provisions of similar effect are not taken into account. For the application of point 3°, a) and d), the voting rights attached to all shares, parts, and partnership rights of a subsidiary are understood to be net of the voting rights attached to shares, parts, and partnership rights of that subsidiary held by it or by its subsidiaries. The same rule applies in the case referred to in point 4, paragraph 2, with regard to the securities represented at the two last general meetings. 6° There is a consortium when a credit institution, which is a Belgian law enterprise referred to in Article 1, paragraph 1, 2° or 3° of the Law of July 17, 1975 on accounting and annual accounts of enterprises, and one or more other Belgian law enterprises referred to in said Article 1, paragraph 1, 2° or 3°, or foreign law constituted in a similar form, which are not subsidiaries of each other nor subsidiaries of the same Belgian or foreign commercial company or company with commercial form, are placed under a single direction. Enterprises are presumed, irrebuttably, to be placed under a single direction:
a) when the single direction of these enterprises results from contracts concluded between these enterprises or statutory clauses; or b) when their administrative bodies are composed mainly of the same persons. Enterprises are presumed, unless proven otherwise, to be placed under a single direction when their shares, parts, or partnership rights are held by the majority by the same natural or legal persons; the provisions of point 5° are applicable. Paragraph 3 of this point 6° is not applicable to shares, parts, and partnership rights held by public authorities.

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• Other Enterprises with Which There Is a Participation Link
  The following are considered other enterprises with which there is a participation link, enterprises other than related enterprises:
  a) in which the credit institution holds directly or whose subsidiaries hold a participation; b) which, to the knowledge of the management body of the credit institution, hold directly or whose subsidiaries hold a participation in the capital of the enterprise; c) which, to the knowledge of the management body of the credit institution, are subsidiaries of the enterprises referred to in b).

• Participations
  Social rights held in other enterprises are to be considered as constituting a participation when this holding aims, by establishing a durable and specific link with these enterprises, to allow the credit institution to exercise influence on the direction of the management of the enterprises. Unless proven otherwise, the following are presumed to constitute a participation:
  1° the holding of social rights representing one-tenth of the capital, share capital, or a category of shares of the enterprise; 2° the holding of social rights representing a fraction less than ten percent:
  a) when by the addition of social rights held in the same enterprise by the credit institution and by its subsidiaries, they represent one-tenth of the capital, share capital, or a category of shares of the enterprise in question; b) when the disposal acts relating to these shares or parts or the exercise of the rights attached to them are subject to contractual stipulations or unilateral commitments to which the enterprise has subscribed.

171.4. Other Financial Fixed Assets
171.41. Shares and Company Parts
The following are recorded in this sub-item: shares and parts of other enterprises that do not constitute a participation when this holding aims, by establishing a durable and specific link with these enterprises, to contribute to the own activity of the credit institution. For the definition of participation, refer to the comment on sub-item 171.3.

171.42. Subordinated Claims on Related Enterprises
171.43. Subordinated Claims on Other Enterprises with Which There Is a Participation Link
Subordinated and similar claims are recorded in sub-items 171.42 and 171.43 when the debtor is a related enterprise or another enterprise with which there is a participation link. For the definition of these notions, refer to the comment on sub-items 171.2 and 171.3.

171.44. Other Financial Fixed Assets
This sub-item is residual with respect to the previous sub-items of item 171 and includes, among other things, cash deposits made as permanent guarantee to public administrations or public utility companies.

172. Tangible Fixed Assets
     172.1. Land and Buildings
     The following are entered in this sub-item: built and unbuilt land, buildings erected as well as their fittings, which the institution holds in ownership and which are permanently dedicated to its operation. Other real rights that the institution holds on immovables permanently dedicated to its operation are also entered in this sub-item, when the rents or royalties have been paid in advance at the beginning of the contract.

172.2. Installations, Machinery, Equipment, Furniture, and Rolling Stock
The aforementioned goods are recorded here insofar as they are effectively dedicated to the operation of the institution.

172.3. Financial Leasing and Similar Rights
The following are recorded in this sub-item:
1° long-term usage rights on built immovables which the enterprise has by virtue of emphyteutic leases, superficies, financial leasing contracts, or similar agreements, when the staggered royalties due by virtue of the contract

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current, in addition to interest and charges on the transaction, the full reconstruction of the capital invested by the lender in the construction; 2° usage rights on movable property which the company holds by virtue of financial leasing contracts or similar agreements, when the scheduled payments due under the contract, increased, if the lessee has a purchase option, by the amount payable upon exercise of the option, cover, in addition to the interest and charges on the transaction, the full reconstruction of the capital invested by the lender in the asset. The amount payable upon exercise of the purchase option is, however, taken into consideration only if it represents fifteen percent or less of the capital invested by the lender in the asset. An amount equivalent to the exercise price of the purchase option referred to in 2°, within the aforementioned limit of fifteen percent, is the capital portion of the payments provided for in the contract in the event of use of an option to extend the transaction. An amount equivalent to a payment referred to in 1° and 2°, insofar as it is determined:
a) the amount due by the lessee for the acquisition of the real rights that the lender holds on the immovable or movable property in question, when, at the time of concluding the transaction, he has undertaken, possibly at the lender's option, to acquire these rights; b) in the case of the lender, the amount to be received by him from a third party for the transfer of the real rights that he holds on the immovable or movable property in question, when, at the time of concluding the transaction, this third party has undertaken, possibly at the lender's option, to acquire these rights.

172.4. Other tangible fixed assets
This sub-item is residual with respect to the other sub-items of item 172.
Fees for the fitting-out of buildings taken on lease are recorded under sub-item 172.41, insofar as they have not been charged to the profit and loss account. Items recorded under sub-item 172.42 (Others) are buildings held as real estate reserves, residential buildings, tangible fixed assets that have been decommissioned or withdrawn from operations, as well as immovable and movable property given in emphyteusis, superficies, commercial leases, agricultural leases, or rentals, except when the claims resulting from these contracts must be recorded either as claims on credit institutions under sub-item 112.66, or as loans to customers under sub-item 121.3. Buildings acquired or constructed with a view to their resale are not included in this sub-item, but under item 142.

173. Establishment costs
     Items recorded in this item, if they are not charged under another heading during the financial year in which they were incurred, are costs relating to the formation, development, or restructuring of the institution, such as formation or capital increase costs, bond issuance costs, and restructuring costs.

174. Intangible fixed assets
     Items recorded in this item are:
     a) research and development costs; b) concessions, patents, licenses, know-how, trademarks, and other similar rights; c) goodwill; d) advances paid on intangible fixed assets; e) costs representing commissions paid in remuneration for the introduction of customer business, insofar as the charging of these costs can be spread over subsequent accounting periods. By research and development costs, one means the costs of research, manufacturing, and development of prototypes, products, inventions, and know-how, useful for the future activities of the institution. By concessions, patents, licenses, know-how, trademarks, and other similar rights, one means, on the one hand, patents, licenses, know-how, trademarks, and other similar rights that are the property of the institution, and on the other hand, exploitation rights over real estate, patents, licenses, trademarks, and similar rights belonging to third parties, as well as the acquisition value of the institution's right to obtain services from third parties when these rights have been acquired for consideration by the institution.

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By goodwill, one means the acquisition cost of a company or a business unit insofar as it exceeds the sum of the values of the active and passive elements composing it. By costs representing commissions paid in remuneration for the introduction of customer business, are also included unpaid commissions which it is established are due by the credit institution and whose charging is spread by the institution in application of Article 27bis, § 5, paragraphs 2 and 3, of the Royal Decree on the annual accounts of credit institutions. N.B.: Article 65, § 3, of the Law of 12 June 1991 on consumer credit provides that the payment of commissions to a credit intermediary for credit contracts concluded with his intervention must be spread according to determined rules. The payment terms for these commissions are, however, not determinative for the way in which they must be treated in the accounting statement. In application of the provisions of Article 19, paragraph 4, of the aforementioned Royal Decree on the annual accounts, the costs must be charged to the financial year to which they relate, regardless of their payment date.

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Section 2.
Commentary on Liability Items

210. INTERBANK LIABILITIES

211. Central Banks
     211.1. Advances in current accounts
     This sub-item includes immediately due liabilities resulting from advances in current accounts granted by the National Bank of Belgium (including advances used within the framework of credit lines granted to cover end-of-day liquidity shortages), as well as similar liabilities towards central banks and similar bodies in countries where the reporting institution has a place of business.

212. Liabilities towards credit institutions
     This item includes liabilities towards credit institutions resulting from the institution's usual activity, excluding liabilities represented by a title which must be recorded under item 230. Liabilities not resulting from the institution's usual activity are recorded under item 242. Also mentioned here as liabilities towards credit institutions are:
     a) liabilities towards central banks and similar bodies, with the exception of those referred to in sub-item 211.1, as well as liabilities towards postal check offices. b) liabilities towards national and international official bodies with a banking character.

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212.2. Overnight borrowings
This sub-item includes liabilities, secured or unsecured, resulting from borrowings with a fixed term, possibly renewable, of one working day at most, or accompanied by a notice period of one working day.

212.3. Their current accounts
Immediately due liabilities resulting from balances that other credit institutions hold in their current accounts with the reporting institution are recorded in this sub-item.

212.4. Term accounts
This sub-item includes unsecured liabilities with a fixed term exceeding one working day or accompanied by a notice period exceeding one working day, without distinction as to whether they result from the receipt of interbank deposits or obtained advances. Term liabilities that meet the definitions set out in sub-item 212.5 must in priority be recorded in this latter sub-item.

212.5. Liabilities resulting from mobilizations and advances
212.51. - by rediscount of commercial paper
For the definition of the notions of "commercial paper" and "rediscount", refer to the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2).

212.52. - by sale-and-repurchase of securities issued by entities other than public administrations
Liabilities recorded in this sub-item are those resulting from the sale-and-repurchase of securities issued by entities other than public administrations. For the definition of "sale-and-repurchase", refer to the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2). For the definition of "public administrations", refer to the instructions regarding the distribution according to institutional sectors (cf. Chapter I, Section 2, § 7).

212.53. - by sale-and-repurchase of securities issued by public administrations
Liabilities recorded in this sub-item are those resulting from the sale-and-repurchase of securities issued by public administrations. For the definition of "sale-and-repurchase", refer to the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2). For the definition of

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"public administrations", refer to the instructions regarding the distribution according to institutional sectors (cf. Chapter I, Section 2, § 7).

212.54. - by advances on pledges
Liabilities recorded in this sub-item are liabilities, with fixed or non-fixed terms, resulting from advances on pledges, with the exception of those accompanied by a term of one working day or a notice period of one working day, which must be recorded under sub-item 212.2. For the definition of "advance on pledge", refer to the general instructions regarding the treatment of mobilization operations (cf. Chapter I, Section 2, § 2). If applicable, liabilities resulting from operations for which claims or values, other than "commercial paper", are mobilized by application of rediscount techniques must also be recorded here.

212.55. - due to overdrafts on our current accounts
This sub-item is reserved for recording any debit balances of the reporting institution's current accounts with other credit institutions, which have not been granted a confirmed credit line for advances in current accounts.

212.56. Other advances
This sub-item includes liabilities resulting from credit facilities other than those referred to in sub-items 212.51 to 212.55 inclusive and other than unsecured term advances. The latter must be mentioned under sub-item 212.4. Specifically recorded here are: debit balances of current accounts of the reporting institution within the framework of confirmed credit lines for advances in current accounts obtained from other institutions; advances secured by personal guarantees or real securities, with the exception of liabilities resulting from advances on pledges referred to in sub-item 212.54. If applicable, liabilities towards credit institutions resulting from financial leasing contracts or similar contracts must also be recorded here.

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220. LIABILITIES TOWARDS CUSTOMERS
     By customers, one means all persons other than credit institutions, central banks and similar bodies, postal check offices, and national and international official bodies with a banking character. This item includes liabilities towards customers resulting from the institution's usual activity, excluding liabilities represented by a title, which must be recorded under item 230. Liabilities not resulting from the institution's usual activity are recorded under item 242.

221. Deposits
     Liabilities recorded in this item are those resulting from the fund collection activity refundable to customers, excluding liabilities represented by a title (cf. item 230). Regarding the recording of blocked deposits, refer to the commentary on sub-item 221.5.

221.1. Demand deposits
Credit balances of customer current accounts, as well as their deposits with a fixed term, possibly renewable, of one working day at most, or accompanied by a notice period of one working day, are recorded here. Special deposits referred to in sub-item 221.5 are excluded.

221.2. Term or with notice < 1 month
221.3. Term or with notice ≥ 1 month and ≤ 1 year
221.4. Term or with notice > 1 year
Liabilities recorded in these sub-items are those resulting from deposit accounts (including passbooks) with a fixed term or accompanied by a notice period exceeding one working day.

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Regarding the distribution by duration, refer to the general instructions on this matter (cf. Chapter I, Section 2, § 5). In the event of possible tacit renewal, the liabilities concerned remain recorded here, even if the period during which the creditor can oppose the tacit renewal has not yet expired. Term deposits subject to a blocking measure are, regarding their term, distributed based on the term by reference to which the applicable interest rate was set, and not based on the term of the block.

221.5. Special deposits
Recorded here are:

• notary, curator, or liquidator, and attorney accounts;
• if applicable, deposits that do not meet the definition of any of sub-items 221.1 to 221.5 inclusive nor that of sub-item 221.6; special deposits received abroad that meet the conditions for savings deposits as defined by the national legislation of the countries concerned are also included here; capital reconstructed with the institution in execution of contracts linked to mortgage loans granted by a third-party lender;
• deposits received abroad that meet the conditions for savings deposits as defined by the national legislation of the countries concerned.
  Customer accounts that meet the definition of any of sub-items 221.1 to 221.4 inclusive or that of sub-item 221.6 and which are subject to a blocking measure (whatever the cause: condition for granting a credit or judicial measure) remain recorded in the relevant sub-items. However, sums to be mentioned under sub-item 221.7 are not recorded here. Special deposits whose holder can dispose of immediately, as well as special deposits with a fixed term, possibly renewable, of one working day at most, or accompanied by a notice period of one working day at most, are to be considered immediately due.

221.6. Regulated savings deposits
Only savings deposits meeting the conditions specified in Article 2 of the annex to the Royal Decree of 27 August 1993 implementing the Income Tax Code 1992 may be mentioned here.

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Deposits received abroad that meet the conditions for savings deposits as defined by the national legislation of the countries concerned are not recorded in this sub-item. When they are immediately due or when they have a fixed term, possibly renewable, of one working day or are accompanied by a notice period of one working day, these savings deposits are recorded as special deposits under sub-item 221.51. When they are due at term or with a notice period exceeding one working day, they are recorded under sub-item 221.52.

221.7. Linked to mortgage loans
221.71. Reconstruction funds
This sub-item includes capital reconstructed in execution of mortgage loans granted by the reporting institution, with reconstruction with this same institution by techniques other than mathematical reserves to be recorded under sub-item 221.73. Among others, savings constitutions referred to in Article 5, 2°, paragraph 3, of the Law of 4 August 1992 on mortgage credit, other than life insurance and capitalization contracts, as well as capital repayments referred to in Article 5, 3°, of the same law, repayments not resulting in immediate release of the borrower, must be recorded here.

221.72. Unreleased portions of mortgage loans
This sub-item includes the amounts of mortgage loans granted by the institution, which, pending their actual use by the client, are held in a special account with the institution.

221.73. Mathematical reserves
This sub-item includes capital reconstructed with the institution in execution of life insurance or capitalization contracts, attached to mortgage loans granted by the institution.

221.8. Deposit protection system
This sub-item includes annual contributions paid by the institution to the I.R.G. within the framework of the deposit protection system.

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222. Other creditors
     This item includes liabilities towards customers that are not deposits and result from operations or services falling under the institution's usual activity. Liabilities recorded under sub-item 222.1 (Liabilities for borrowings secured by real securities) are those for which the reporting institution has, in one form or another (for example, sale with recourse, pledge, mortgage), constituted a real security, including liabilities resulting from financial leasing contracts or similar contracts. Commercial paper that the institution has mobilized from customers according to the rediscount technique must be accounted for under sub-item 222.12. Recorded under sub-item 222.2 (Short position in the commercial portfolio of securities and other negotiable instruments) is the credit position of the portfolio due to the liquidation of sales resulting in a short position in the securities or instruments concerned. The sub-item 222.3 (Other liabilities) is residual with respect to the sub-items of item 222 (Other creditors). Only liabilities resulting from operations or services falling under the institution's usual activity are mentioned here. It is necessary to distribute these liabilities according to whether they are immediately due or not. Specifically mentioned here are:
     a) suspense accounts including amounts that cannot yet be credited to the accounts to which they are destined because these accounts are not yet known (suspense accounts); b) repayments received in advance on credits; c) amounts received for coverage for documentary credits; d) deposits and liabilities due due to interest on deposits due, unless these deposits and interest liabilities due are subject to tacit renewal; e) liabilities due represented by a title (item 230 of liabilities), as well as interest due on these titles, with the exception of those accompanied by a capitalization clause, whether optional or not. The sub-item 221.32 is reserved for public funds raised from the National Bank of Belgium but not yet paid. See also the general instructions, Section 2, § 1, "Recording in asset and liability items based on the date of availability".

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230. LIABILITIES REPRESENTED BY A TITLE

231. Certificates of deposit and similar liabilities
     231.1. ≤ 1 year
     231.2. > 1 year
     Liabilities recorded in this item are those linked to the fund collection activity by the issuance of registered, bearer, or order titles other than treasury bills or bonds.

232. Treasury bills
     This item is reserved for liabilities materialized by treasury bills. Treasury bills with mandatory capitalization are recorded in this item for the original capital, increased by capitalized interest in the meantime.

232.1. ≤ one year
232.2. > 1 year
232.3. Due coupons of growth bills and treasury bills with optional capitalization
This sub-item is reserved for liabilities resulting from due coupons that are subject to an optional capitalization clause in favor of the holder of the treasury bills.

233. Bond loans
     233.1. Non-convertible
     233.2. Convertible

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This item is reserved for liabilities materialized by bonds, with the exception of subordinated bond loans which must be recorded under items 271 and 272.

240. OTHER LIABILITIES

241. Fiscal, salary, and social liabilities
     Specifically recorded here are liabilities for withholding tax, VAT due, stamp duty, as well as other liabilities towards the tax administration. Liabilities that have not yet given rise to a legal title of indebtedness, but whose amount is determined or susceptible to be estimated with precision, such as provisions constituted for holiday pay and end-of-year bonuses to be paid (sub-item 241.2), must also be recorded in this item.

242. Other liabilities
     This item is residual with respect to the other items of liabilities.
     Specifically recorded in this sub-item are dividends to be paid on own shares and invoices to be paid.
     Liabilities that have not yet given rise to a legal title of indebtedness, but whose amount is determined or susceptible to be estimated with precision, must also be recorded in this item.

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250. VALUE REDUCTIONS, PROVISIONS, PROVISIONS FUNDS, AND DEFERRED TAXES
     For the treatment of value reductions, provisions, provisions funds, and deferred taxes, refer also to the general instructions (cf. Chapter I, Sections 1 and 2, § 8).

251. Value reductions on credit risks with uncertain evolution
     Value reductions recorded here are accounted for to cover the risk of loss on claims with uncertain evolution that have been recorded under items 110 and 120 of assets. For the definition of the notion "with uncertain evolution", refer to the general instructions, Chapter I, Section 2, § 8. Given the distinction made in the general instructions (Chapter I, Section 2, § 8) between "commercial risks evaluated individually" and "commercial risks not individually evaluated", the global value reduction for the latter risks is mentioned under sub-item 251.1, while that for the risks cited first is mentioned under sub-item 251.2. The sub-item 251.3, on the other hand, includes value reductions, both individualized and global, that are recorded to cover potential losses resulting from country risks. See the definition of "country risks" in the general instructions, Chapter I, Section 2, § 8.

252. Value reductions on securities and negotiable instruments
     Value reductions recorded on the asset elements recorded under items 133 and 135 must be recorded under sub-item 252.2.

253. Provisions
     253.1. for pensions and similar obligations
     Provisions constituted by the institution to cover retirement and survivor pensions, early retirement, and other pensions and

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253.2. for tax charges
Provisions are included here to cover tax charges that may result from the adjustment of the taxable base or the calculation of tax.

253.3. for commitment risks
This sub-item includes provisions established to cover loss risks related to commitments referred to in item 340 of off-balance sheet items. For the allocation between "uncollectible or doubtful" and "uncertain evolution", refer to the general instructions, Chapter I, Section 2, § 8.

253.4. for risks resulting from foreign currency, securities and other financial instrument positions
This sub-item includes provisions established to cover risks related to foreign currency, securities and other financial instrument positions.

253.5 for other risks and charges
This sub-item is residual within item 253 and includes in particular provisions for precious metal positions, other than negotiable gold.

254. Prudential reserve for risks
     This item includes the funds that the reporting establishment has set up as a prudential reserve to protect the solvency of the establishment against future risks that, although not yet locatable, are to be considered as latent, given the particular nature of credit activity. These are therefore prudential reserves established in addition to the value reductions and provisions required for locatable risks referred to in items 150, 251, 252 and 253.

Sub-item 254.1 includes the prudential reserve which, in the published annual accounts, is mentioned on the liabilities side as "General banking risk reserve".

Sub-item 254.2 includes the prudential reserve which, in the published annual accounts, is treated as a value reduction on claims.

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258. Deferred taxes
The following are to be included in this item:
a) deferred taxes for subsequent periods which relate to capital gains realized on tangible fixed assets, intangible fixed assets or securities issued by the Belgian public sector, in cases where the taxation of these capital gains is deferred; b) deferred foreign taxes for subsequent periods which are of the same nature as those referred to in a) above.

260. DEFERRED CHARGES AND INCOME

261. Charges to be allocated
Prorata of charges that will only fall due in a subsequent accounting period, but which are to be allocated to the past accounting period(s), are included in this item.

262. Income to be deferred
Prorata of income received during the past accounting period(s), but which is to be allocated to subsequent period(s), is included in this item. (See also the comment on item 161).

If applicable, the following are also recorded here, in accordance with the provisions of the Royal Decree on the annual accounts of credit institutions:
the positive balance of conversion differences relating to monetary assets or liabilities which are denominated in a foreign currency for which there is no liquid market; the positive balance of differences resulting from the valuation of certain forward foreign exchange operations and forward exchange rate operations concerning currencies and operations for which there is no liquid market; the positive balance of differences resulting from the valuation of certain forward interest rate operations which are not traded on a liquid market.

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270. SUBORDINATED DEBTS
     Debts for which the creditor has agreed to be subordinated with regard to the non-preferred creditors of the establishment are primarily included in this item.

Items 271 and 272 are reserved for subordinated debts represented by a security.

Subordinated loans granted by agreement for a fixed term or with notice are recorded in item 273.

Item 274 is reserved for amounts used by the establishment within the framework of subordinated advance lines.

280. EQUITY

281. Capital

281.1. Subscribed capital
By subscribed capital is meant:
a) with regard to public limited companies, private limited liability companies and limited partnerships by shares, the subscribed social capital; b) with regard to cooperative societies, the amount of the social fund; c) with regard to simple limited partnerships, the amount of the statutory commitment fund or, failing that, the conventional value of the values provided or to be provided in commitment; d) with regard to general partnerships, the social equity provided for by the statutes or, failing that, the conventional value of the contributions; e) with regard to branches of foreign credit institutions, the own funds permanently allocated by the foreign establishment as capital endowment of the Belgian branch.

281.2. Uncalled capital (-)
This sub-item is presented as a deductible item and will therefore be treated as such in the balance sheet.

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282. Share premiums
     This item includes the sums which, upon the issuance of new shares, are contributed in addition to the nominal value or book par value of the new shares.

283. Revaluation capital gains
     This item includes unrealized capital gains expressed in the accounts on elements of fixed assets.

284. Reserves

284.1. Legal reserve
By legal reserve is meant the reserve whose constitution is mandatory in accordance with the coordinated laws on commercial companies (see in particular paragraph 6 of Article 77 of the coordinated laws on commercial companies with regard to public limited companies, limited partnerships by shares, private limited liability companies and cooperative societies).

284.2. Unavailable reserves
Unavailable reserves referred to in Article 52bis, § 2 of the coordinated laws on commercial companies are included in sub-item 284.21 (For own shares).

Reserves which are removed from the free disposal of the assembly voting by ordinary majorities or on which partners have no right in the event of resignation or exclusion are included in sub-item 284.22 (Others).

284.3. Immunized reserves
Without prejudice to the application of Article 19bis of the Royal Decree on the annual accounts of credit institutions with regard to capital gains to be included in deferred income, this sub-item includes realized capital gains and profits whose tax immunity or deferred taxation is subject to their retention in the establishment's assets. The said elements are recorded here net of the related deferred taxes.

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Amortizations written off on tangible or intangible fixed assets are also included in this sub-item to the extent that they are established on a basis exceeding the acquisition price of these assets, where amortization on this increased basis constitutes a deductible expense from a tax perspective.

285. Retained earnings (+) or Retained losses (-)

286. Current year profit (+) or Current year loss (-)
     Retained losses and current year losses are presented as deductible items and will therefore be treated as such in the balance sheet.

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Section 3.
Commentary on off-balance sheet items

310. OPERATIONS IN THE COURSE OF LIQUIDATION
     Only amounts resulting from operations for which the establishment itself is the counterparty are included here, whether the establishment acts in its own name and for its own account, or in its own name and for the account of third parties, without prejudice to the provisions of Article 27ter of the Royal Decree on the annual accounts of credit institutions (e.g. in the context of executing stock market orders and buy or sell orders for contracts on certain futures and options exchanges, orders received from customers).

This item includes, up to the date of availability, the amounts of spot operations whose settlement, in accordance with market practice, takes place on a date subsequent to the conclusion of the operations. See also the general instructions, Chapter I, Section 2, § 1.

311. Spot foreign exchange operations
     Up to the date of availability, amounts to be received (sub-item 311.1) and to be delivered (sub-item 311.2) due to foreign exchange operations concluded according to the usual modalities of spot operations and for which, in accordance with market practice, a payment period corresponding to the delivery period is granted. The usual period generally does not exceed two working banking days.

Amounts and values to be received/delivered due to spot operations in the course of liquidation on negotiable gold are also included here. See also the general instructions, Chapter I, Section 2, § 9.

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312. Loans and borrowings
     Up to the date of availability, amounts that the establishment must deliver (sub-item 312.1) or receive (sub-item 312.2) due to loans and borrowings contracted, and whose availability only takes place after the expiration of a usual period, which generally does not exceed two working banking days, are included in this item.

313. Purchases and sales of securities and negotiable instruments
     Securities and negotiable instruments purchased and sold spot, but whose delivery and payment (availability) only take place by application of a usual period, are recorded here. The securities concerned are mentioned here up to the date of availability.

Purchases and sales of securities and negotiable instruments during the issuance and placement period, whose availability takes place by application of a period, which may differ from the usual period for spot operations, must also be recorded here.

The securities and instruments must be allocated according to whether the purchases and sales in question were concluded within the framework of the trading portfolio (sub-item 313.1) or concern investment securities (sub-item 313.2).

314. Purchases and sales of other assets
     This item is residual with respect to items 311 and 313 and includes in particular spot purchases and sales of precious metals, other than negotiable gold, whose delivery and payment (availability) only take place by application of a usual period. The securities concerned are recorded here up to the date of availability.

For the treatment of operations on negotiable gold, refer to the comment on item 311.

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320. FORWARD OPERATIONS
     Only amounts resulting from operations for which the establishment itself is the counterparty are included here, whether the establishment acts in its own name and for its own account, or in its own name and for the account of third parties, without prejudice to the provisions of Article 27ter of the Royal Decree on the annual accounts of credit institutions (e.g. in the context of executing stock market orders and buy or sell orders for contracts on certain futures and options exchanges, orders received from customers).

Forward operations whose settlement is deferred must, in the accounting statement and the complementary description tables, be communicated from the date on which the reporting establishment is bound and not from the deferred date of their settlement; the calculation of their duration is carried out analogously.

The obligation for credit institutions to communicate their forward operations according to the nature of the forward instruments, in accordance with the allocation provided for in item 320, does not detract from the obligation they have to establish their chart of accounts and to keep their accounts taking into consideration the purpose of the operations, that is to say by respecting the allocation 'Operations within the framework of the trading portfolio' and 'Operations within the framework of the investment portfolio'.

321. Foreign exchange operations

321.1. Forward foreign exchange operations
Amounts to be received (sub-item 321.11) and to be delivered (sub-item 321.12) due to foreign exchange operations concluded according to the modalities of forward foreign exchange operations are included in this sub-item, it being understood that only operations whose agreed term exceeds the usual period for spot foreign exchange operations are covered here. For this latter type of operations, refer to the comment on sub-item 311.

This sub-item also includes notionional principal amounts resulting from contractual provisions setting the repayment price of assets or liabilities by reference to an exchange rate agreed in advance between two currencies.

BNB Schema A
Book I - May 2014 182

N.B.: For contractual provisions relating to securities and negotiable instruments to be invested (item 131), short-term negotiable instruments to be realized (item 132) or securities to be realized (item 134), the recording of notionional principal amounts may be carried out on the basis of the inventory of these contractual provisions at the reporting date.

Amounts and values to be received/delivered due to forward operations on negotiable gold are also recorded here. See also the general instructions, Chapter I, Section 2, § 9.

321.2. Currency and interest rate swaps
Principal amounts to be received (sub-item 321.21) and to be delivered (sub-item 321.22) at the ultimate maturity in execution of forward exchange contracts involving a mechanism of reciprocal payments at intermediate interest dates calculated on the capitals to be exchanged at the ultimate maturity are recorded in this sub-item.

Interest rate swaps - operations without exchange of the capitals concerned - are not recorded here, but in sub-item 322.3.

321.3. Foreign exchange futures operations
Amounts - to be received (sub-item 321.31) and to be delivered (sub-item 321.32) - on which purchases and sales of currencies according to the modalities of futures markets are made are recorded in this sub-item. The reference to the modalities of futures markets does not necessarily imply that the operations are concluded on an exchange.

Amounts and values to be received/delivered due to futures operations on negotiable gold are also recorded here.

321.4. Foreign exchange options
Amounts to be received and to be delivered by the reporting establishment in the event of exercise of current foreign exchange option contracts are included in this sub-item.

Options issued by the establishment are mentioned in sub-item 321.41 and options acquired in sub-item 321.42.

Notionional principal amounts resulting from contractual provisions limiting the repayment price of assets or liabilities in accordance with the modalities specific to foreign exchange options are also included in this sub-item. Operations are covered here in particular by which one party ensures to the other a maximum or minimum exchange rate for the determination of the repayment price. Such commitments contracted by the establishment are included in sub-item 321.41 and the rights obtained are recorded in sub-item 321.42. They are subject to a further allocation according to whether, from the point of view of the reporting establishment, they relate to amounts to be received (sub-item 321.411 for assured maxima and sub-item 321.421 for obtained minima) or to amounts to be delivered (sub-item 321.412 for assured minima and sub-item 321.422 for obtained maxima).

BNB Schema A
Book I - May 2014 183

N.B.: For contractual provisions relating to securities and negotiable instruments to be invested (item 131), short-term negotiable instruments to be realized (item 132) or securities to be realized (item 134), the recording of notionional principal amounts may be carried out on the basis of the inventory of these contractual provisions at the reporting date.

Amounts and values to be received/delivered due to options on negotiable gold are also recorded here.

321.5. Forward exchange rate contracts
Operations (also called "exchange rate agreements") by which the parties agree, for a specified future period, a premium or discount for a specified notional forward foreign exchange operation - that is to say without the underlying capitals being exchanged at maturity - are recorded in this sub-item. At maturity, the difference between the agreed premium/discount and the premium/discount on that date for the underlying forward foreign exchange operation is settled between the parties.

Up to the maturity of the operations, notionional amounts to be received (sub-item 321.51) and notionional amounts to be delivered (sub-item 321.52) on which forward exchange rate contracts are made are included here.

BNB Schema A
Book I - May 2014 184

322. Interest rate operations

322.1. Forward deposit contracts
Operations (forward deposits) by which the establishment has committed to invest (sub-item 322.11) or take (sub-item 322.12), at an agreed interest rate, a deposit sum at a future date, subsequent to that resulting from the application of the usual period for spot loans and borrowings, are covered here. Regarding the latter, refer to the comment on item 312.

The amounts concerned are recorded here up to the date of availability due to said operations.

322.2. To be released on fixed income securities and negotiable instruments
This sub-item only covers fixed income securities and negotiable instruments that have only been partially paid up.

Amounts still to be paid up are recorded in this sub-item.

Sub-item 322.21 concerns fixed income securities and negotiable instruments partially paid up that the establishment has acquired. By trading portfolio is meant the securities and negotiable instruments referred to in items 131, 132 and 134 of the assets. By investment portfolio is meant the securities and negotiable instruments falling under items 133 and 135 of the assets.

Sub-item 322.22 concerns fixed income securities and negotiable instruments partially paid up that the establishment has issued, i.e. debts falling under item 230 of the liabilities.

322.3. Interest rate swaps
Contracts by which the parties agree to exchange interest rate conditions for a specified period by a mechanism involving reciprocal payments at intermediate interest dates calculated on agreed principal amounts that are not exchanged, which are only reference amounts, are covered here.

Notionional principal amounts on the basis of which interest amounts to be paid at intermediate dates by counterparties (sub-item 322.31) and by the establishment (sub-item 322.32) are calculated are mentioned in this sub-item.

BNB Schema A
Book I - May 2014 185

Interest rate swaps that are accompanied by an exchange of the capitals concerned are not recorded here, but in sub-item 321.2 (currency and interest rate swaps).

322.4. Interest rate futures operations
Contracts for the purchase and sale of standardized investment instruments by forward, in accordance with the modalities of futures markets, are covered here. The operations must be allocated according to whether they concern standardized investment instruments of the money market (sub-item 322.41) or the capital market (sub-item 322.42).

Ongoing operations must be allocated between purchases and sales. They are recorded up to the nominal amount of the investment instruments purchased or sold.

322.5. Forward interest rate contracts
Operations ("forward rate agreements", also called "future rate agreements") by which two parties agree, for a specified future period, an interest rate for a specified principal amount but without commitment to lend or borrow said principal amount, are covered here. (purely notional loan or borrowing). At maturity, only the difference between the agreed interest rate and the market rate on that date is settled between the lender and borrower of the notional principal amount. The difference to be settled is calculated on the basis of the agreed notional principal amount and the agreed period.

Up to the maturity of the operations, principal amounts corresponding in the reporting credit institution to notional loans (sub-item 322.51) or notional borrowings (sub-item 322.52) are recorded in this sub-item.

322.6. Interest rate options
Principal amounts of interest-bearing financial instruments underlying interest rate option contracts, including warrants on interest-bearing instruments, are recorded in this sub-item.

Options issued by the establishment are included in sub-item 322.61; options acquired are instead mentioned in sub-item 322.62.

BNB Schema A
Book I - May 2014 186

Options issued and acquired must further be allocated according to whether, from the perspective of the reporting credit institution, they relate to notional loans (sub-accounts 322.611 or 322.621) or to notional borrowings (sub-accounts 322.612 or 322.622).

This sub-account also includes the notional principal amounts resulting from "interest rate caps & floors" contracts. These are contracts by which, as an independent transaction, one party ensures to the other that they will benefit from a maximum or minimum interest rate during a future period or during consecutive future periods. Such commitments entered into by the institution are recorded in sub-account 322.61, while the rights obtained are recorded in sub-account 322.62.

They are subject to further allocation according to whether, from the perspective of the reporting institution, they concern a notional loan (sub-account 322.611 for assured maximums and sub-account 322.621 for obtained minimums) or a notional borrowing (sub-account 322.612 for assured minimums and sub-account 322.622 for obtained maximums).

N.B.: To be complete, it should be mentioned that the preceding paragraph applies only to independent "interest rate caps & floors" transactions and therefore not to similar rights and commitments arising from contractual provisions on interest rates of assets and liabilities.

Interest futures options are also mentioned here.

323. Other forward transactions

323.1. Forward purchases and sales of securities and negotiable instruments
Securities and other negotiable instruments purchased or sold according to the terms of forward transactions are recorded in this account, provided that only transactions are covered here whose agreed term between parties exceeds the usual time limit for spot transactions.

Fixed-income securities and negotiable instruments are carried in sub-account 323.11, while variable-income securities are recorded in sub-account 323.12.

BNB Schema A
Book I - May 2014 187

Sub-accounts 323.111 and 323.121 mention securities purchased, up to their acquisition price; sub-accounts 323.112 and 323.122 mention securities sold, up to their selling price.

323.2. Other options contracts
This sub-account is residual with respect to sub-accounts 321.4 (Currency options) and 322.6 (Interest rate options). Options on shares, stock indices, and precious metals (excluding negotiable gold), including warrants on such values, are notably recorded here.

Given the distinction between issued options (sub-account 323.21) and acquired options (sub-account 323.22), the underlying values are mentioned for the price to be received or paid in the event of exercise of the options (exercise price).

323.3. Other futures transactions
This sub-account notably includes futures transactions on precious metals other than negotiable gold. Ongoing transactions are to be allocated according to whether they involve purchases or sales; they are recorded at the contractual purchase or selling price of the underlying values.

323.4. Other forward purchases and sales
This sub-account is residual with respect to the previous sub-accounts of account 320 and notably includes forward transactions (excluding futures transactions) on precious metals other than negotiable gold.

The values concerned are recorded, depending on the nature of the transaction, at their acquisition price (sub-account 323.41) or their selling price (sub-account 323.42).

330. ANTICIPATIVELY COVERED INCOME AND EXPENSES

331. Income to be received

BNB Schema A
Book I - May 2014 188

332. Expenses to be paid
These accounts include the portion of income and expenses not yet incurred which, from the perspective of exchange rate risk, have been anticipatively covered.

340. USED ENGAGEMENT CREDITS

An engagement credit is understood as a transaction by which an institution promises to someone (the beneficiary of the credit) to commit to pay a sum of money to a third party on behalf of the latter or to deliver a title enabling payment to be obtained.

Commitments entered into with third parties within the framework of these transactions are recorded under used engagement credits.

341. Non-negotiated acceptances
     The following are recorded in this account:
     a) commitments that the institution has towards correspondents due to commercial bills accepted on its behalf (sub-account 341.1); b) commitments of the institution due to its acceptance as the drawee of commercial bills without discounting these bills (sub-account 341.2); both bills accepted on behalf of credit institutions and those on behalf of customers are recorded here.

Own acceptances that the institution has discounted itself are carried in the assets under sub-account 121.2 (Own acceptances).

342. Cautions (Guarantees)
     Commitments under which the institution is obliged to honor the commitment of someone or to pay a sum in replacement when the latter does not do so are recorded in this account. Avals on bills of exchange and promissory notes are also covered here.

BNB Schema A
Book I - May 2014 189

Regarding guarantees by the constitution of real security, reference should be made to the comment on account 361 (Assets encumbered by real security).

Commitments resulting from credit cards and check guarantee cards are not recorded here.

Cautions that concern third-party commitments related to loans or payment delays of debts are carried under cautions with the character of credit substitutes in sub-account 342.1. Commitments that the reporting institution has entered into following the mobilization of loans in accordance with the conditions stated in the comment on sub-account 121.63 are also recorded here for this purpose.

Cautions other than those with the character of credit substitutes must be recorded in sub-account 342.2. These notably include guarantees given concerning the adjudication and execution of works, guarantees given within the framework of customs and excise legislation, as well as rental guarantees.

343. Documentary credits
     A documentary credit is understood as a transaction by which the institution, acting at the request and in accordance with the instructions of a third party, is obliged, if applicable through another credit institution, either to make a payment to the creditor of this third party or to their order, or to pay, accept, or negotiate commercial bills drawn by them, against the submission of required documents.

Transactions by which the institution lends its assistance to lift or transmit documents without one of the commitments provided for in the preceding paragraph being entered into, therefore do not come into consideration.

The commitments referred to in the first paragraph must be allocated according to whether the order giver is a credit institution (sub-account 343.1) or a customer (sub-account 343.2).

Sub-accounts 343.11 and 343.21 (With credit risk for the institution) must mention commitments for which the order giver has not paid full coverage.

BNB Schema A
Book I - May 2014 190

350. CONFIRMED CREDIT LINES

A confirmed credit line is understood as a firm commitment to grant a disbursement and/or engagement credit. The commitment is considered firm as soon as the credit institution is bound, even if it has reserved the right to renounce the credit line at any time, unconditionally and with immediate effect.

Commitments resulting for an institution from the unilateral promise made to a counterparty that the latter may use a credit during a specified period, as well as commitments resulting from credit proposals transmitted to a counterparty, are also considered as firm commitments to grant credit, if the credit institution is bound by its promise or offer. Openings of credit covered by Article 1 of the law of June 12, 1991, relating to consumer credit, are notably recorded here.

In the case of commitments granting a disbursement credit with scheduled repayment (including mortgages repayable by reconstruction or by capitalization contract1) without the possibility of reuse, there is mention of a confirmed credit line only as long as the credit is not completely used.

By disbursement credit, one must understand forms of credit that involve the withdrawal of funds by the beneficiary of the credit or by a third party designated by them.

Commitments taken towards issuers of short-term negotiable instruments to provide them with the promised financing - in account or by acquisition of negotiable instruments - when these issuers do not obtain the desired financing by issuing such paper on the market ("note issuance facilities", "revolving underwriting facilities", etc.) must also be mentioned as lines for disbursement credit.

In account 351 (Lines obtained by the institution), the amount of credit lines obtained must be repeated, regardless of the person who granted the line.

In account 352 (Lines granted to credit institutions), the amount of lines whose beneficiaries belong to the following economic sectors must be repeated: credit institutions, national official bodies and international bodies with a banking character, and, if applicable, central banks and similar bodies and postal check offices.

1 As long as there are any, mixed-life insurance mortgages repayable by mixed-life insurance are also covered here, for which the lending credit institution is simultaneously the insurer.

BNB Schema A
Book I - May 2014 191

In account 353 (Lines granted to customers), the amount of lines granted to persons belonging to the following economic sectors must be repeated: public administrations, other enterprises and quasi-financial enterprises, enterprises and quasi-non-financial enterprises, households, and non-profit institutions serving households.

For the definition of the credit modes covered by sub-accounts 353.11, 353.12, 353.13, 353.14, and 353.16, and 353.2, reference should be made to the comment on sub-accounts 121.3, 121.4, 121.5, 121.6, 121.7, and 121.8 of the assets and account 340 of off-balance sheet items.

Lines for credits covered by sub-account 121.63 are not mentioned as lines for disbursement credits but as lines for cautions with the character of credit substitutes (sub-account 353.21). Lines for the takeover of lease contracts and similar contracts, non-mortgage installment loans, and mortgages are, depending on the contracts concerned to which the line relates, mentioned in sub-accounts 353.11, 353.12, or 353.13.

Commitments resulting from credit cards and check guarantee cards are not mentioned as confirmed credit lines.

Regarding sub-account 353.15, one must understand:
a) by discount credit, the mode of credit by which the institution acquires, following the discount technique, commercial bills that the suppliers of the beneficiary of the credit have drawn on the latter (supplier discount) or that the beneficiary has drawn on their clients or that have been endorsed to them (endorsing discount); by "commercial bills," one understands here bills of exchange and promissory notes that represent claims resulting from commercial transactions between parties who are third parties to the credit institution; bills of exchange and promissory notes that result from financial transactions are not taken into consideration: e.g., bills of exchange and promissory notes that represent claims resulting from lease contracts or similar contracts and bills of exchange and promissory notes that result from sales or service provisions on installment; b) by warrant credit, the mode of credit by which the institution acquires, following the discount technique, a warrant noting the acknowledgment of debt;

BNB Schema A
Book I - May 2014 192

c) by acceptance credit, the mode of credit by which the institution commits to accept bills of exchange that the drawee or a third party designated by the latter will draw on said institution or commits to another credit institution for this latter to act in its own name but for its account as the accepting drawee of the bill; confirmed credit lines to other credit institutions for the acceptance of bills, on behalf of the latter, are not carried in sub-account 353.15, but in sub-account 352.2; acceptance credit lines are recorded in sub-account 353.15, whether or not the institution negotiates the acceptances concerned.

Sub-account 353.16 (For loans with a term of 1 year, current account advances, and other disbursement credits) allocates lines according to whether their initial duration is greater than or not one year. In the case of lines with indefinite duration, this allocation is made based on the notice period agreed between the parties.

In the case of mixed credit lines, namely lines that can be used according to several modes, the mixed part is allocated by mode of credit according to the following rules:

• when a line can be used as an engagement credit and as a disbursement credit, the mixed part is mentioned as disbursement credit;
• when a disbursement credit line can be used both under one of the forms covered by sub-account 353.16 and under one of the forms covered by sub-account 353.15, the mixed part is mentioned in sub-account 353.16;
• when an engagement credit line can be used in the form of both cautions with the character of credit substitutes and other cautions and/or documentary credits, the mixed part is mentioned as a line for cautions with the character of credit substitutes (sub-account 353.21).

360. GUARANTEES

361. Assets encumbered by real security
The amount of real security that the institution has given or irrevocably promised on its own assets, as security for its own debts and commitments (sub-account 361.2) or for third-party debts and commitments (sub-account 361.1), is mentioned in this account. Mortgages and pledges on business assets are mentioned for the amount of the registration. When other assets are pledged, they must be mentioned at their book value.

362. Debts and commitments guaranteed by third parties
The amount of the institution's debts and commitments for which third parties have constituted a personal or real security is mentioned in this account.

363. Real security received
a) This account includes the real security that the institution has obtained as security for its claims and rights of recourse. b) The institution must treat the relevant accounts such that it has at all times at least the following subdivisions:
1. mortgages
2. business assets pledged
3. institution's debts pledged
4. other real security
c) Mortgages and pledges on business assets are mentioned for the amount of the registration. Claims pledged, whether materialized or not by bills, are recorded at the amount of the claims concerned. Pledges on other goods and other real security are repeated at the value of the goods concerned at the date of the grant of the credit and, subsequently, at their value at the date of the last revision of the credit. d) Guarantees such as mortgage mandates, commitments not to mortgage and/or not to alienate, as well as rights arising from safeguard clauses linked to damage insurance policies and remaining balance clauses of life insurance policies, are not repeated in this account, nor in account 364.

However, the institution must, by type, keep an inventory up to date in which the guarantees mentioned are recorded separately for memory.

BNB Schema A
Book I - May 2014 193

364. Personal guarantees and rights of recourse obtained
     The following are recorded in this account:
     1° the rights of recourse that the institution has due to personal cautions granted by third parties; these rights are recorded at the amount of the caution; 2° the rights of recourse resulting from credit insurance, including Ducroire; these rights are mentioned up to the outstanding amount of the claims covered by these insurance policies, provided that in the case of partial coverage, only the covered amount can be taken into consideration.

Guarantees of the type covered by point d) of the comment on account 363 are also not mentioned here.

370. TRUSTED VALUES AND CLAIMS

371. Values and claims entrusted to the institution

371.1. For collection
This sub-account includes values and claims entrusted to the institution for the purpose of collection, with the exception of those for which the institution has credited the remitter. See also the comment on sub-account 122.1 of the assets.

371.2. On overdraft
Values and claims that the institution has received on deposit on overdraft are mentioned here, whether the right of free disposal of the holder is limited or not, for example following the pledging of these values and claims.

Within this sub-account, values and claims must be allocated according to whether the institution has discretionary management power.

By discretionary management power, one understands an order by which the institution is invested with a power of disposal and/or, regarding shares and company units, a discretionary power of decision in the exercise of social rights attached thereto.

BNB Schema A
Book I - May 2014 194

Claims, represented or not by a title, are repeated at the amount of the claims concerned. Other values are repeated at their value at the moment they are entrusted to the institution and, subsequently, at their value at the time of the revision that must be carried out at least annually.

371.3. As manager of consortium operations
This sub-account includes amounts up to which the institution has acted in its own name within the framework of consortium operations, but whose financing and credit risk are borne by other credit institutions. See also the general instructions regarding consortium operations (Cf. Chapter I, Section 2, § 3).

371.4. In a fiduciary capacity
See the general instructions regarding fiduciary operations (cf. Chapter I, Section 2, § 4).

Values and claims that the institution holds in its own name, but entirely for the account and at the risk of an order giver, are recorded here.

Sub-account 371.41 (Without risk on the institution) mentions values and claims that the institution holds due to fiduciary operations whose legal status provides that in the event of the institution's bankruptcy, the values and claims concerned and the debts related to them do not form part of the estate.

Values and claims held as a result of fiduciary operations whose legal status differs from that defined in the comment on sub-account 371.41 are recorded in sub-account 371.42 (With risk on the institution).

371.5. Borrowed securities and negotiable instruments
Securities and negotiable instruments that the institution has borrowed within the framework of its trading in securities and negotiable instruments are recorded here.

BNB Schema A
Book I - May 2014 195

372. Values and claims entrusted to third parties

372.1. For collection
All values and claims that the institution has submitted to third parties for the purpose of collection are recorded in this sub-account, both those submitted for collection by third parties and the institution's own values and claims.

372.2. On deposit
All values and claims - whether they are the institution's own values and claims or belonging to third parties - that are deposited with third parties are mentioned here, both on overdraft and on deposit with exclusive access rights for the institution.

The final comment on sub-account 371.2 regarding the amounts to be repeated also applies here mutatis mutandis.

372.3. Participation in consortium operations
Amounts that the institution has made available to other credit institutions that, within the framework of consortium operations, act in their own name but for the account and at the risk of the institution, are recorded in this sub-account. See also the general instructions regarding consortium operations (cf. Chapter I, Section 2, § 3).

372.4. In a fiduciary capacity
Values and claims that third parties hold in their own name but entirely for the account and at the risk of the reporting institution are mentioned in this sub-account, regardless of the status of the fiduciary relationship between the institution and the third party.

The comment on sub-account 371.4 regarding the allocation between "without risk" and "with risk" applies here mutatis mutandis for the distribution in sub-accounts 372.41 and 372.42.

372.5. Lent securities and negotiable instruments
The comment on sub-account 371.5 applies here mutatis mutandis.

BNB Schema A
Book I - May 2014 196

380. OTHER RIGHTS AND OBLIGATIONS
381. To be paid up on shares and company interests
Engagements arising from shares and company interests that are not fully paid up are mentioned in this item. These engagements must be broken down according to whether they relate to affiliated companies (sub-item 381.1), to companies with which there is a participation link (sub-item 381.2), and to other companies (sub-item 381.3).
382. Guarantees in the context of the issuance of securities
382.1. Guarantees for the placement of securities
Sub-item 382.11 mentions engagements by which the establishment ensures the placement of securities, excluding however engagements that meet the definition set out in the third paragraph of the comment relating to item 350. Sub-item 382.12 includes engagements that third parties have towards the establishment as counter-guarantees for the guarantees referred to in sub-item 382.11. The engagements to be recorded in sub-items 382.11 and 382.12 are mentioned for the part that still has to be executed. They must be broken down into guarantees relating to fixed-income securities and guarantees relating to variable-income securities.
382.2. Other guarantees related to securities
Engagements by which the establishment guarantees the commitments of issuers of units in collective investment undertakings in securities, real estate certificates, and certificates representing shares and company interests are recorded in this sub-item.
384. Other
This item is residual with respect to all other off-balance sheet items.
BNB Schema A
Book I - May 2014 198

Section 4.
Income Statement
Commentary on items related to income
410. OPERATING INCOME
411. Interest and similar income
By interest is meant the remuneration for the loan of funds whose amount is determined by applying a percentage based on the duration of the loan, regardless of the form of the loan and the qualification given to the remuneration. The eventual positive difference between the nominal value or the repayment value of the claims and their acquisition value must also be considered as interest. This rule does not, however, affect the application of the specific rules for recognition and valuation relating to fixed-income securities and negotiable instruments, as these rules are defined in the legislation on the annual accounts of credit institutions. It does not further affect the application of the general principle of non-recognition of uncertain income. By similar income is meant the amounts that, in addition to interest, are credited as accessory remuneration for loans or that remunerate services related to loans. Commissions for confirmed credit lines that are assimilated to interest are, when these commissions relate to mixed credit lines, carried over to sub-items 411.21 to 411.27 by applying the same rules as those formulated for item 353 concerning the breakdown by credit mode of the mixed part. Commissions for mixed credit lines usable in the forms referred to in sub-item 353.15 are carried over primarily to sub-item 411.22. BNB Schema A Book I - May 2014 199

411.1. Interbank claims
Interest and similar income relating to the assets referred to in item 110 (Cash and interbank claims) are recorded here.
411.2. Credits
Interest and similar income relating to the assets referred to in item 121 (Credits originally granted by the establishment) and, where applicable, to sub-item 122.2 (Other claims) are recorded here. Within this sub-item, income is subdivided according to the nature of the credits. The table below indicates, for each of the sub-items, the reference to the asset sub-items to which the income relates:

Subdivision of sub-item 411.2 | Asset sub-items --- | ---
411.21 | 121.1 (Commercial paper)
411.22 | 121.2 (Own acceptances)
411.23 | 121.3 (Claims resulting from finance leases and similar claims)
411.24 | 121.4 (Non-mortgage installment loans)
411.25 | 121.5 (Mortgage loans)
411.26 | 121.6 (Term loans)
411.27 | 121.7 (Advances in current accounts)

121.8 (Other credits)
122.2 (Other claims)

Remuneration attributed on deposits linked to mortgage loans (sub-item 221.7) is not offset against the income from mortgage loans, but must be recorded as operating expenses in sub-item 511.24 of the income statement. BNB Schema A Book I - May 2014 200

411.3. Securities and negotiable instruments to be placed and realized
Interest produced by the assets referred to in sub-items 131.1, 131.2 and item 132 is recorded in sub-item 411.31 (Short-term negotiable instruments). Interest produced by the assets referred to in sub-items 131.3, 131.4, 134.1, 134.2, 134.3, 134.51 and, where applicable, by the securities referred to in sub-item 131.6 is recorded in sub-item 411.32 (Fixed-income securities). The second paragraph of the comment relating to sub-item 411.42 is also applicable here.
411.4. Investments in securities and negotiable instruments
Interest produced by the assets referred to in item 133, including the difference between their acquisition price and their redemption value, as resulting from the valuation based on their actuarial yield, is recorded in sub-item 411.41 (Short-term negotiable instruments). Interest produced by the assets referred to in sub-items 135.1, 135.2, 135.3 and 135.51, including the difference between their acquisition price and their redemption value, as resulting from the valuation based on their actuarial yield, is recorded in sub-item 411.42 (Fixed-income securities). Remuneration paid upon the acquisition of a fixed-income security for accrued interest pro rata temporis since the last interest due date is, in this sub-item, offset against the income from this security, so that only the balance of interest produced since the acquisition of the security appears there.
411.5. Hedging operations assigned to term
Only operations on currencies or interest rates whose hedging function is determined at their conclusion are considered as hedging operations. Income must be broken down according to whether it relates to assigned hedging operations on currencies (sub-item 411.51) or to assigned hedging operations on interest rates (sub-item 411.52). BNB Schema A Book I - May 2014 201

411.51. Currency hedging operations
Income is broken down as follows:

• in sub-item 411.511 (Linked swaps), income from the rollover and forward exchange operations (cf. sub-item 321.1) and foreign exchange futures operations (cf. sub-item 321.3) which are accompanied by reverse spot foreign exchange operations and which are concluded with a view to hedging the settlement of claims and debts;

• in sub-item 411.512, interest amounts received and receivable (accrued part) and positive differences resulting from the valuation at their market value of currency and interest swaps (cf. sub-item 321.2) concluded with a view to hedging the settlement of claims and debts;

• in sub-item 411.513, income and positive differences resulting from the valuation at their market value of foreign exchange futures operations (cf. sub-item 321.3) concluded with a view to hedging the settlement of claims and debts;

• in sub-item 411.514, income and positive differences resulting from the valuation at their market value of currency options (cf. sub-item 321.4) concluded with a view to hedging the settlement of claims and debts;

• in sub-item 411.515, income and positive differences resulting from the valuation at their market value of forward exchange rate contracts (cf. sub-item 321.5) concluded with a view to hedging the settlement of claims and debts.
  411.52. Interest rate hedging operations
  Income is broken down as follows:

• in sub-item 411.521, interest amounts received and receivable (accrued part) and positive differences resulting from the valuation at the market rate of interest rate swaps (cf. sub-item 322.3) concluded with a view to hedging interest income and expenses related to claims and debts;

• in sub-item 411.522, income and positive differences resulting from the valuation at the market rate of interest futures operations (cf. sub-item 322.4) concluded with a view to hedging interest income and expenses related to claims and debts;

• in sub-item 411.523, income and positive differences resulting from the valuation at the market rate of interest rate forward contracts (cf. sub-item 322.5) concluded with a view to hedging interest income and expenses related to claims and debts;
  BNB Schema A
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• in sub-item 411.524, income and positive differences resulting from the valuation at the market rate of interest rate options (cf. sub-item 322.6) concluded with a view to hedging interest income and expenses related to claims and debts.

412. Income from shares and other variable-income securities
     This item includes:
     1° in sub-item 412.1 (Securities to be realized), dividends and other income from variable-income securities referred to in sub-items 134.4, 134.52 and, where applicable, in sub-items 131.5 and 131.6; 2° in sub-item 412.2 (Investment securities), dividends and other income from variable-income securities referred to in sub-items 135.4 and 135.52. Realized capital gains on these securities are not credited to this item, but to sub-items 414.41 or 414.82.
413. Commissions received for financial services provided
     413.1. Commitment credits
     Commissions and similar income resulting from commitment credits (cf. item 340) are credited to this sub-item. For completeness, it should be noted that income resulting from foreign exchange operations linked to commitment credits must be credited to sub-item 414.1 (Foreign exchange activity income). Sub-item 413.11 (Guarantees) includes income resulting from the commitments referred to in item 342 of off-balance sheet items. Remuneration received for guarantee cheques and credit cards is also mentioned here. Sub-item 413.12 (Non-negotiated acceptances and documentary credits) includes income resulting from the commitments referred to in items 341 and 343. BNB Schema A Book I - May 2014 203

413.2. Other financial services
Income resulting from the provision of financial services, other than those that are accessory to main operations whose income must be credited to item 411 (Interest and similar income), is credited to this sub-item.
413.21. Related to securities
413.211 Issuance and placement
This sub-item includes remuneration received for financial services consisting of the establishment, directly or indirectly, taking charge of the placement of securities issued by third parties, whether the establishment contracts a firm commitment or a guarantee of good performance of the issuance. However, income related to "note issuance facilities", "revolving underwriting facilities" and similar commitments are not included here: such income is treated in the same manner as income related to other confirmed credit lines. Remuneration is recorded here for their net balance, after offsetting the portion of remuneration that is ceded to other companies and quasi-financial enterprises due to their intermediation in the services in question.
413.212 (Purchase and sale orders)
This sub-item includes remuneration received for the execution of purchase and sale orders for securities. Remuneration is recorded here for their net balance, after offsetting remuneration that the establishment owes to financial enterprises due to their intermediation in the operations in question.
413.213 (Other services related to securities)
This sub-item includes remuneration received for other services than those referred to in the two previous sub-items and in sub-item 413.23 (Overdraft deposits, custody, wealth management) and which relate to securities, for example: payment, settlement and exchange of securities.
413.22. Payment services
To the extent that payment services are not accessory to main operations whose income must be recorded in one of the previous items or sub-items, income resulting from payment and collection services provided by the establishment is mentioned here, as well as income resulting from related services such as, for example, payment domiciliation, presentation for acceptance, visa or certification of payment instruments drawn on the establishment.
413.23. Overdraft deposits, custody, wealth management
This sub-item includes remuneration received for deposit and custody services (for example: overdraft deposit, safe deposit rental) and wealth management.
413.24. Other financial services
This sub-item is residual and includes income from financial services provided that fall under the usual activity of a credit institution, but which do not meet the definitions of sub-items 413.21 to 413.23 inclusive. Income from the sale of traveller's cheques and remuneration received for the communication of information and for intermediation in the placement of insurance contracts must in particular be credited here.
414. Other financial income
414.1. - from foreign exchange activity
This sub-item includes income from foreign exchange activity, excluding however those that must be credited to sub-item 411.5 as income from assigned hedging operations. Income from gold activity is not credited here but to sub-item 414.5. By income is also meant here the positive difference resulting from the conversion into Euros of assets denominated in foreign currencies at the exchange rate in force on the date of closing the establishment's financial statement, at least insofar as the legislation on the annual accounts of credit institutions allows the recognition of this difference as income.
414.11. Foreign exchange operations
The net profit balance of spot and forward foreign exchange activity, as referred to in sub-items 311 and 321.1, is mentioned here. By net profit balance is meant the positive balance after offsetting the income and expenses of the aforementioned operations, including the following differences:

• those resulting from the conversion of the following monetary elements denominated in foreign currencies, in accordance with the provisions provided in this matter by the legislation on the annual accounts of credit institutions:
  a) elements of spot positions in foreign currencies; b) spot foreign exchange operations referred to in item 311; c) anticipatorily covered income and expenses referred to in item 330; d) forward foreign exchange operations referred to in sub-item 321.1 and foreign exchange futures operations referred to in sub-item 321.3, concluded with a view to hedging the settlement of claims and debts; e) currency and interest swaps; f) capital that must be exchanged following other hedging operations relating to the elements listed in points a), b), and c) above.
• those resulting from the valuation of other forward foreign exchange operations, in accordance with the provisions provided in this matter by the legislation on the annual accounts of credit institutions.
  414.12 Currency and interest swaps
  This sub-item includes:
  a) interest amounts received and receivable (accrued part) of currency and interest swaps (cf. sub-item 321.2); interest amounts paid and payable (accrued part) are carried over, as expenses, to sub-item 513.12; b) the positive balance resulting from the revaluation of the interest conditions of currency and interest swaps at the market rate in force on the date of closing the financial statement, at least insofar as the legislation on the annual accounts of credit institutions allows the recognition of this balance as income.
  414.13 Foreign exchange futures operations
  This sub-item includes:
  a) the positive balance after offsetting the income and expenses of foreign exchange futures operations (cf. sub-item 321.3); b) the positive balance of positive and negative differences resulting from the valuation of foreign exchange futures operations at their market value on the date of closing the financial statement, insofar as the legislation on the annual accounts of credit institutions allows the recognition of these differences as income. BNB Schema A Book I - May 2014 206

414.14 Currency options
This sub-item includes:
a) the positive balance after offsetting the income and expenses of currency options (cf. sub-item 321.4); b) the positive balance of positive and negative differences resulting from the valuation of currency options at their market value on the date of closing the financial statement, insofar as the legislation on the annual accounts of credit institutions allows the recognition of these differences as income.
414.15 Forward exchange rate contracts
This sub-item includes:
a) the positive balance after offsetting the income and expenses of forward exchange rate contracts (cf. sub-item 321.5); b) the positive balance of positive and negative differences resulting from the valuation of forward exchange rate contracts at their market value on the date of closing the financial statement, insofar as the legislation on the annual accounts of credit institutions allows the recognition of these differences as income.
414.2. - from trading in fixed-income securities and negotiable instruments
The following are credited to sub-item 414.21 (Capital gains and valuation differences):
a) realized capital gains on securities and negotiable instruments referred to in (sub-)items 131.1, 131.2, 131.3, 131.4, 131.6 (partim), 132, 134.1, 134.2, 134.3 and 134.51 of the asset and sub-item 222.2 (partim) of the liability; b) positive valuation differences resulting from the valuation of securities and negotiable instruments referred to in (sub-)items 131.1, 131.2, 131.3, 131.4, 132, 134.1, 134.2, 134.3, 134.51, 313.11 and 222.2 (partim) at their market value on the date of closing the financial statement, insofar as the legislation on the annual accounts of credit institutions allows the recognition of these differences as income; negative differences must be recorded in sub-item 513.21. BNB Schema A Book I - May 2014 207

414.3. - from trading in interest rate operations
For interest rate operations other than interest rate swaps, the net profit balance by type of operation must be mentioned here, at least insofar as it does not concern hedging operations whose income or expenses must be credited to sub-items 411.52 or 511.52. With regard to interest rate swaps, as in sub-item 411.521, gross income must be mentioned. To the extent that the legislation on the annual accounts of credit institutions allows the recognition as income of positive differences resulting from the revaluation of interest rate trading operations at the market rate in force on the date of closing the financial statement, the revaluation balances calculated by type of operation are credited to this sub-item, when they are positive. Negative balances are mentioned as expenses in sub-item 513.3.
414.4. - from trading in variable-income securities
The following are credited here:
1° in sub-item 414.41 (Capital gains and valuation differences) a) realized capital gains on variable-income securities referred to in sub-items 131.5, 131.6 (partim), 134.4 and 134.52 of the asset and sub-item 222.2 (partim) of the liability; b) positive valuation differences resulting from the valuation of variable-income securities referred to in sub-items 131.5, 131.6 (partim), 134.4, 134.52, 313.12 and sub-item 222.2 (partim) at their market value on the date of closing the financial statement, insofar as the legislation on the annual accounts of credit institutions allows the recognition of these differences as income; negative differences must be recorded in sub-item 513.41; 2° in sub-item 414.43 (Option contracts) a) the net profit balance of option contracts on variable-income securities, including those on stock indices (sub-item 323.21); b) positive differences resulting from the valuation at their market value of share options that do not meet the conditions to be qualified as assigned hedging options, insofar as the legislation on the annual accounts of credit institutions allows the recognition of these differences as income; BNB Schema A Book I - May 2014 208

differences regarding products; negative differences must be recorded in sub-account 513.43; c) positive differences resulting from value variations of stock options allocated to the hedging of securities belonging to the trading portfolio [sub-accounts 131.5, 131.6 (partim), 134.4 and 134.52 of the asset], provided that the legislation on the annual accounts of credit institutions allows the recognition of these differences as income; negative differences must be recorded in sub-account 513.43.

414.5. - precious metals
This sub-account includes:
a) the net profit from operations on gold and other precious metals, including options and futures; b) positive differences resulting from the valuation of gold held in negotiable form and operations on gold in negotiable form; negative differences must be recorded in sub-account 513.5 [see § 9, point 3, B, b) and c) of Section 2 of the General Instructions].

414.8. Capital gains on securities and negotiable investment instruments
This sub-account includes:
1° in sub-account 414.81 (On securities and negotiable instruments with fixed income), realized capital gains on securities and negotiable instruments referred to in asset accounts and sub-accounts 133, 135.1, 135.2, 135.3 and 135.51; 2° in sub-account 414.82 (On variable income securities), a) realized capital gains on securities referred to in asset sub-accounts 135.4 and 135.52; b) positive differences resulting from value variations of stock options allocated to the hedging of securities belonging to the investment portfolio, provided that the legislation on the annual accounts of credit institutions allows the recognition of these differences as income; negative differences must be recorded in sub-account 513.82.

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415. Income from financial fixed assets
     With the exception of realized capital gains (see account 424), this account includes:
     1° in sub-account 415.1, income from holdings in affiliated companies and in other companies with which there is a participation link (cf. asset sub-accounts 171.2 and 171.3); 2° in sub-account 415.2, interest and similar income from subordinated claims on affiliated companies or on other companies with which there is a participation link (cf. asset sub-accounts 171.42 and 171.43); 3° in sub-account 415.3, income from financial fixed assets carried in asset sub-accounts 171.41 and 171.44.

416. Reversals of value reductions and reversals and uses of provisions
     Sub-accounts 416.1 and 416.2 include reversals of value reductions referred to in sub-accounts 517.1 and 517.2 and recognized in previous financial years. Sub-accounts 416.3 and 416.4 include reversals and uses of provisions referred to in sub-accounts 517.3 and 517.4 and established in previous financial years. See also the General Instructions, Chapter I, Section 2, § 8, as well as the comment on account 517.

417. Other operating income
     417.2. Others
     This sub-account includes income related to operations, but which does not fall under the operating income referred to in the preceding accounts and sub-accounts. In particular, income from real or movable property referred to in sub-account 172.42, income resulting from travel intermediation, staff participation in social service costs, and reimbursement of contributions paid by the institution within the framework of deposit protection systems must be recorded here.

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418. Withdrawals from risk provision funds
See the comment on account 518.

420. EXCEPTIONAL INCOME
Products that do not originate from the usual activity of the institution are considered exceptional.
These are recorded here:
in account 421: reversals of amortizations and value reductions that were charged to previous financial years on tangible and intangible fixed assets and have become excessive; in account 422: reversals of value reductions that were charged to previous financial years on financial fixed assets and have become excessive; in account 423: reversals of provisions for exceptional risks and charges; in account 424: capital gains on the disposal of fixed assets; if these are tangible fixed assets, these capital gains are recorded in account 417 (Other operating income) if, given their frequency and usual nature, these disposals fall within the framework of the normal operation of the institution; in account 425: other exceptional income.

430. TAX ADJUSTMENTS AND REVERSALS OF TAX PROVISIONS
This account includes tax adjustments obtained, recognized or estimated compared to the amount of taxes charged during previous financial years.

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Section 5.
Income Statement
Commentary on accounts relating to expenses

511. Interest and similar charges
     The definition of interest and similar income stated in the comment on account 411 applies here mutatis mutandis. To be complete, it must be emphasized that commissions remunerating the bringing in of operations with customers cannot be recorded in this account (cf. sub-account 512.23).

511.1. Interbank liabilities
Interest and similar charges related to liabilities carried in account 210 of the liabilities (Interbank liabilities) are recorded here.

511.2. Liabilities towards customers
Interest and similar charges related to liabilities referred to in account 221 of the liabilities are recorded in this sub-account, as well as, where applicable, those related to liabilities referred to in account 222 of the liabilities.

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The table below indicates, for each sub-account, the reference to the liability accounts and sub-accounts to which the charges referred to relate:
Subdivision of sub-account 511.2 Liability sub-accounts
511.21 221.1 (Demand deposits)
511.22 221.2 (At term or with notice < 1 month)
221.3 (At term or with notice ≥ 1 month
and ≤ 1 year)
221.4 (At term or with notice > 1 year)
221.5 (Special deposits)
511.23 221.6 (Regulated savings deposits)
511.24 221.7 (Deposits linked to mortgage loans)
511.25 222 (Other creditors)

511.3. Liabilities represented by a title
This sub-account includes interest and similar charges resulting from liabilities carried in accounts 231 (Certificates of deposit and similar liabilities), 232 (Cash certificates) and 233 (Bond issues).

511.4. Subordinated liabilities
This sub-account concerns interest and similar charges related to liabilities recorded in account 270 of the liabilities.

511.5. Forward hedging operations
The instructions regarding sub-account 411.5 apply here mutatis mutandis.

512. Commissions paid for recourse to financial services
     Charges resulting from financial commitments undertaken by third parties on behalf of the institution are mentioned in sub-account 512.1. Charges related to other financial services provided by third parties are mentioned in sub-account 512.2.

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Sub-account 512.21. (Credit insurance) includes charges resulting from credit insurance taken out with financial companies authorized for this purpose, provided that these charges are not specifically charged to the beneficiary of the credit, as well as amortizations of credit insurance charges activated previously. Sub-account 512.22. (Currency brokers) includes charges representing the remuneration of services rendered by professional intermediaries during foreign exchange operations or placements and borrowings between financial companies. Sub-account 512.23. (Acquisition costs) includes remuneration paid for the bringing in of operations with customers, with the exception of amortizations of acquisition costs previously activated (cf. sub-account 515.11). Sub-account 512.24. (Other commissions) is residual and includes other financial service charges to which the institution has had recourse.

513. Other financial charges
The instructions regarding account 414 apply here mutatis mutandis.

515. Amortizations and value reductions
515.1. on establishment costs and intangible fixed assets
Amortizations and value reductions recognized on previously activated acquisition costs (sub-account 515.11) and those recognized on establishment costs - other than borrowing costs and redemption premiums (cf. asset account 173) - and on other intangible fixed assets (sub-account 515.12) are recorded in this sub-account. Reversals of amortizations or value reductions recognized on the assets referred to are mentioned in account 421 as exceptional income.

515.2. on tangible fixed assets
Amortizations and value reductions recognized on tangible fixed assets (cf. asset account 172) are recorded in this sub-account, unless these amortizations and value reductions must, due to their exceptional nature, be accounted for as exceptional charges. Reversals of amortizations or value reductions recognized on the assets referred to are mentioned in account 421 as exceptional income. Amortizations and value reductions recognized on other tangible fixed assets referred to in sub-account 172.4 are recorded in sub-account 515.21. Sub-account 515.22 mentions those recognized on tangible fixed assets referred to in sub-accounts 172.1, 172.2, 172.3 and 172.5.

516. Other operating charges
     Charges related to operations, with the exception of charges referred to in the preceding accounts, are recorded in this account.

516.2. Other operating charges
516.21. Advertising
This sub-account includes:
1° costs resulting from legal publications;
2° commercial advertising costs;
3° free benefits, including indemnities and subsidies for socio-cultural actions and associations.

516.22. Operating tax charges
This sub-account includes taxes that must be considered as operating charges, such as the portion of real estate withholding tax not actually imputable on income tax, non-recoverable VAT, taxes on vehicles, on power or on staff employed, provincial and municipal taxes on credit institutions and on automated teller machines.

516.23. Other administrative costs
Charges representing operating costs of the institution are recorded in this sub-account, unless it is expressly stated that they must be recorded in another sub-account.

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This account includes in particular costs such as rents paid, transport, travel and professional fees, as well as contributions paid within the framework of deposit protection systems.

516.24. Other miscellaneous operating charges
This sub-account is residual with respect to the preceding sub-accounts of account 516.

517. Value reductions and provisions
     Value reductions and provisions referred to in this account are recorded here up to the amount charged to the financial year, without compensation with reversals of value reductions and provisions recognized in previous financial years. Reversals are, depending on the nature of the value reduction or provision concerned, recorded in account 416. The use of a value reduction is not mentioned as a reversal. On the other hand, the use of a provision is mentioned as a reversal. The charge for which the provision is used will be recorded in the appropriate sub-account depending on the nature of the charge (e.g. losses due to theft in sub-account 516.24 (Other miscellaneous operating charges)). See also the General Instructions, Chapter I, Section 2, § 8.

517.1. Value reductions on claims
These are recorded here:
a) in sub-account 517.11 (Credit risks with uncertain evolution), value reductions whose counter-value must be recorded in account 251 of the liabilities; b) in sub-account 517.12 (Uncollectable or doubtful claims), value reductions recognized on claims carried in asset account 150 and which are offset against the claims concerned; losses, including those resulting from the disposal of claims; value reductions resulting from the imputation of a discount on claims arising from deposits or advances of funds for more than one year, which are not represented by securities or negotiable instruments and which were acquired at an abnormally high price considering the market rate at the time of their acquisition.

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517.2. Value reductions on securities and negotiable investment instruments
This sub-account includes value reductions recognized on the equity items referred to in accounts 133 and 135. The counter-value of these value reductions must be carried in sub-account 252.2 of the liabilities. For value reductions recognized on holdings and other financial fixed assets, refer to account 522. Value reductions resulting from the imputation of a discount on claims for more than one year which are represented by securities or negotiable instruments and which were acquired at an abnormally high price considering the market rate at the time of their acquisition must also be recorded here.

517.3. Provisions for credit commitments
This sub-account includes provisions whose counter-value must be carried in sub-account 253.3 of the liabilities.

517.4. Provisions for other risks and charges
This sub-account includes provisions whose counter-value must be recorded in the liabilities in sub-accounts 253.1 (For pensions and similar obligations), 253.4 (For risks resulting from positions in currencies, securities and other financial instruments) and 253.5 (For other risks and charges). Tax provisions are not recorded in this sub-account but in account 530.

518. Allocations to risk provision funds
     Amounts charged to the year to fund the funds carried in account 254 of the liabilities are mentioned in this account. Sub-account 518.1 (To the general banking risk fund) mentions the net allocation to the fund referred to in sub-account 254.1 of the liabilities. Sub-account 518.2 (To the internal security fund) mentions the net allocation to the fund referred to in sub-account 254.2 of the liabilities. Net withdrawals from these funds must be mentioned in account 418.

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520. EXCEPTIONAL CHARGES
Charges that do not originate from the usual activity of the institution are considered exceptional.
These are recorded here:
in account 521, amortizations and value reductions on tangible and intangible fixed assets and on establishment costs when they are of an exceptional nature, in accordance with the legal provisions on the annual accounts of credit institutions, as well as amortizations and value reductions recognized in the event of application of the provisions governing institutions in liquidation; in account 522, value reductions on financial fixed assets; in account 523, provisions for risks and charges of an exceptional nature; in account 524, capital losses on the disposal of tangible and financial fixed assets; in account 525, charges that do not meet the definition of any of the preceding accounts and which have an exceptional nature.

530. TAXES
These are recorded here:
in account 531 (On the result of the year):
advance payments, as well as actual withholding taxes, imputable on tax, except to the extent that the amount of these advance payments and withholding taxes exceeds the estimated amount of taxes to be due; in this case, this surplus is recorded in the assets. Advance payments of taxes carried forward to the following year or for which restitution has been requested are also recorded in the assets; the excess of the estimated amount of taxes to be due on the result of the year, compared to the amount of advance payments and imputable elements; tax supplements provided; income taxes paid, due or to be paid abroad; in account 532 (On the profit of previous years): tax supplements paid, due, or estimated as well as tax supplements provided.

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550. TRANSFER TO DEFERRED TAXES AND IMMUNIZED RESERVES
     Account 551 (Transfer to deferred taxes)
     This account is used for the transfer of deferred taxes to subsequent years which relate to capital gains realized on tangible fixed assets, intangible fixed assets and securities issued by the Belgian public sector, in cases where the taxation of these capital gains is deferred, as well as for the transfer of foreign deferred taxes of the same nature. Account 552 (Transfer to immunized reserves) This account is used for the transfer to immunized reserves of certain income or a fraction of the profit when their tax immunity or deferred taxation is subject to their retention in the company's equity.

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Section 6
Allocations and withdrawals

660. PROFIT TO BE DISTRIBUTED
     Credit institutions that are not constituted in the form of a limited liability company may request the Banking and Financial Commission to be exempted from the breakdown of the amount of profit to be distributed between accounts 661, 662 and 663. The exemption granted by the Commission applies without prejudice to the provisions of the law of 22 March 1993, in particular articles 44, first paragraph, and 46, second paragraph. […]

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CHAPTER IV
COMPLEMENTARY DESCRIPTION TABLES

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(indicate by x) Tables 01.11 and 01.21
(indicate by x)
1 2 3 4 01.11 01.21

TREASURY AND INTERBANK CLAIMS (00/110) and
INTERBANK LIABILITIES (00/210)

---

1. Reporting credit institution: Code
   Name : ...........................................................

---

2. Situation subject to the report:

• territorial situation x 10

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - end of each month b. Support number: - end of each calendar quarter ________________________________________________________________________________________________________________________________________________
4. Currencies on which and in which the report is made (indicate by x):

• all currencies 2 EUR - on a specific currency 5 EUR
  for EUR counter-value in the currency concerned 5 DKK 5 SEK 5 GBP 5 AUD 5 CAD 5 CHF 5 JPY 5 NOK 5 NZD 5 USD 5 . . . ________________________________________________________________________________________________________________________________________________

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on tables 01.11 and 01.21: see the text following the tables.

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Table 01.11
Table 01.11 TREASURY AND INTERBANK CLAIMS (00/110)
Belgium Other EU Member States European Central Bank Rest of the World General Total National Bank of Belgium and assimilated organizations Credit institutions subject to the constitution of mandatory reserves Credit institutions not subject to the constitution of mandatory reserves Total Central banks and assimilated organizations Credit institutions subject to the constitution of mandatory reserves Credit institutions not subject to the constitution of mandatory reserves Total Code BE005 BE010 BE011 BE019 XX005 XX010 XX011 XX019 159 219 299 1 Cash and cash at delegated agents (00/111.1 and 111.2) 004 2 Funds with central banks and postal check offices (00/111.3 and 111.4) 005 3 Demand deposits (00/112.3) 006 4 Overnight loans and term accounts ≤ 1 year (00/112.2, 112.41 and 112.42) 015 5 Term accounts > 1 year (00/112.43) a) > 1 year and ≤ 2 years 021 b) > 2 years 022 c) Total 5 029 6 Monetary reserve funds (00/112.5) 030 7 Claims resulting from mobilizations by sale-and-repurchase of securities (00/112.62 and 112.63) a) ≤ 1 year 040 b) > 1 year and ≤ 2 years 050 c) > 2 years 051 d) Total 7 069 8 Claims resulting from mobilizations by rediscount of commercial bills and advances, including on pledge (00/112,61, 112.64, 112.65 and 112.66) a) ≤ 1 year 080 b) > 1 year and ≤ 2 years 090 c) > 2 years 091 d) Total 8 119 9 Total 1 to 8 inclusive 199 of which syndicated loans 1991 of which intragroup positions 1996 10 Margins related to derivative instruments (partim 00/112) a) immediately due 202 b) others 212 c) Total 10 222 11 Uncollectable or doubtful claims (partim 00/150) 301

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Tableau 01.21
Tableau 01.21 INTERBANK LIABILITIES (00/210; plus 00/273 partim and 00/274 partim) Belgium Other EU Member States European Central Bank Rest of World General Total National Bank of Belgium and similar bodies Credit institutions subject to mandatory reserve requirements Total Central banks and similar bodies Credit institutions subject to mandatory reserve requirements Credit institutions not subject to mandatory reserve requirements Total Code BE005 BE010 BE019 XX005 XX010 XX011 XX019 159 219 299 1 Current account advances (00/211.1) 005 2 Demand deposits (00/212.3) 006 of which transferable deposits 007 3 Overnight borrowings and time deposits ≤ 1 year (00/212.2, 212.41 and 212.42) 015 4 Time deposits > 1 year (00/212.43) a) > 1 year and ≤ 2 years 021 b) > 2 years 022 c) Total 4 029 5 Liabilities resulting from mobilization through securities repurchase agreements (00/212.52 and 212.53) a) ≤ 1 year 040 b) > 1 year and ≤ 2 years 050 c) > 2 years 051 d) Total 5 069 6 Liabilities resulting from mobilization through rediscounting of commercial bills and advances, including on pledge (00/212,51, 212.54, 212.55 and 212.56) a) ≤ 1 year 080 b) > 1 year and ≤ 2 years 090 c) > 2 years 091 d) Total 6 119 7 Total 1 to 6 inclusive 199 of which syndicated loans 1991 of which intragroup positions 1996 8 Margins related to derivative instruments (partim 00/212) a) immediately callable 202 b) other 212 c) Total 8 222 9 Other subordinated term borrowings and subordinated advances (partim 00/273 and partim 00/274) a) ≤ 1 year 233 b) > 1 year and ≤ 2 years 235 c) > 2 years 237 d) Total 9 239 BNB Schema A Book I - May 2014 224

Commentary on tables 01.11 and 01.21
CASH AND INTERBANK RECEIVABLES AND INTERBANK LIABILITIES

1. The breakdown by duration is based on the initial duration.
   For claims and liabilities resulting from mobilization through rediscounting and securities repurchase agreements, the initial duration is considered to be the period between, on the one hand, the day of mobilization and, on the other hand, a) in the case of rediscounting (00/112.61 and 212.51), the maturity date of the rediscounted claims; b) in the case of securities repurchase agreements (00/112.62, 112.63, 212.52, 212.53), the maturity date of the repurchase.
2. The breakdown by sector must be provided, on an individual basis, for each Member State of the European Union (cf. the columns with codes XX005, XX010, XX011 and XX019). For the definitions of counterparty sectors, refer to Chapter I, section 2, §7.
   The list of credit institutions subject to the constitution of mandatory reserves and the list of credit institutions not subject to these obligations (as well as subsequent updates) are established by the European Central Bank and can be consulted on the Internet site http://www.ecb.int.
3. By “margins related to derivative instruments”, it is meant assets/liabilities that initially represent granted guarantees ('initial margin') and relate to derivative instruments.
   By “transferable deposits”, it is meant deposits belonging to the category of “demand deposits” that are directly transferable upon request to make payments intended for other economic agents by means of payment usually used, such as transfers and direct debits, possibly also by credit or debit card, electronic money transactions, checks or other analogous means, without delay, restriction, BNB Schema A Book I - May 2014 225

or significant penalty. Deposits that can only be used to make cash withdrawals and/or deposits that can only be withdrawn or transferred via another account of the same holder must not be included in transferable deposits. By “syndicated loan”, it is meant a single loan agreement, by which several institutions intervene as lenders. Syndicated loans only cover cases where the borrower knows, by the provisions of the contract, that the loan is granted by several lenders. For statistical purposes, only the amounts actually disbursed by the lenders (and not the total amount of credit lines) are considered as syndicated loans. The development and coordination of the syndicated loan is generally carried out by one institution (often called “lead bank”), but the loan is actually granted by several syndicate participants. The participants, including the lead bank, declare in their balance sheet their share of the loan vis-à-vis the borrower (i.e. not vis-à-vis the lead bank). By “intragroup positions”, it is meant positions between deposit institutions belonging to the same group, consisting of a parent company and all group members, directly or indirectly controlled, residing in the euro area.
4. Separate tables must be established at the end of each calendar quarter:
1) for all currencies for EUR equivalent;
2) separately, in the currency concerned, for the following currencies:
– EUR
– other EU currencies :
(currencies not entering into the composition of the EUR) – other currencies : AUD, CAD, CHF, JPY, NOK, NZD, USD.
5. Separate tables must be established at the end of each month:
1) for all currencies for EUR equivalent;
2) separately for EUR.
BNB Schema A
Book I - May 2014 226

(indicate by x) Table 02.11
1 2 3 4 02.11 x
CREDITS GRANTED ORIGINALLY BY THE REPORTING CREDIT INSTITUTION AND UNCOLLECTABLE OR DOUBTFUL CLAIMS :
DISTRIBUTION BASED ON THE BENEFICIARIES OF THE CREDIT (00/121, 00/122 partim and 00/150 partim) ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report:

• territorial situation x 10

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each month b. Support number: - at the end of each calendar quarter ________________________________________________________________________________________________________________________________________________
4. Currencies on which and in which reporting is made (indicate by x) :

• all currencies 2 EUR - on a specific currency 5 EUR
  for EUR equivalent in the currency concerned 5 DKK 5 SEK 5 GBP 5 AUD 5 CAD 5 CHF 5 JPY 5 NOK 5 NZD 5 USD 5 . . . ________________________________________________________________________________________________________________________________________________

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 02.11: see the text following the table. BNB Schema A Book I - May 2014 227

Table 02.11
Table 02.11 CREDITS GRANTED ORIGINALLY BY THE REPORTING CREDIT INSTITUTION : DISTRIBUTION BASED ON THE BENEFICIARIES OF THE CREDIT (00/121 and 00/122/partim)
Belgium Other EU Member States Rest of World General Total I Public administrations IV Others V Total I Public administrations III Monetary investment funds IV Others V Total I Rest of World Administrations II Others III Total Central administration Other public administrations Total I (I + II + III

• IV)
  Central administration
  Other public administrations Total I monetary investment funds (I + II + III
• IV)
  public sectors residents
  (*)
  (I + II)
  Federal state administrations
  Local administrations
  Social security administrations
  Sub-total
  Total II of which electronic money institutions (EMIs) Non-monetary investment funds insurance and pension funds Other financial intermediaries, excluding companies of which securitization vehicles (Financial Vehicle corporations) of which central counterparties (Central Clearing Houses) Financial auxiliaries Captive financial institutions and non-institutional lenders Insurance companies Pension funds Non-financial companies Households of which sole proprietorships/partnerships without legal personality (other than quasi-companies) Non-profit institutions serving households Total IV Federal state administrations Local administrations Social security administrations Sub-total Total II of which electronic money institutions (EMIs) Non-monetary investment funds insurance and pension funds Other financial intermediaries, excluding companies of which securitization vehicles (Financial Vehicle corporations) of which central counterparties (Central Clearing Houses) Financial auxiliaries Captive financial institutions and non-institutional lenders Insurance companies Pension funds Non-financial companies Households of which sole proprietorships/partnerships without legal personality (other than quasi-companies) Non-profit institutions serving households Total IV Code BE020 BE025 BE030 BE035 BE039 BE049 BE050 BE051 BE059 BE062 BE063 BE061 BE066 BE067 BE068 BE071 BE072 BE076 BE080 BE081 BE085 BE089 BE119 XX020 XX025 XX030 XX035 XX039 XX049 XX050 XX051 XX059 XX062 XX063 XX061 XX066 XX067 XX068 XX071 XX072 XX076 XX080 XX081 XX085 XX089 XX119 249 289 309 399 1 Commercial bills and own acceptances (partim 00/121.1 and 121.2) a) ≤ 1 year 010 b) > 1 year and ≤ 5 years 013 c) > 5 years 016 d) Total 1 019 2 Claims resulting from finance leases and similar claims (00/121.3) a) ≤ 1 year 020 b) > 1 year and ≤ 5 years 023 c) > 5 years 026 d) Total 2 029 3 Unsecured installment loans (00/121.4) a) ≤ 1 year 030 of which credits secured by real estate security 031 b) > 1 year and ≤ 5 years 033 of which credits secured by real estate security 034 c) > 5 years 036 of which credits secured by real estate security 037 d) Total 3 039 4 Mortgage loans (00/121.5) a) ≤ 1 year 040 of which credits secured by real estate security 041 b) > 1 year and ≤ 5 years 043 of which credits secured by real estate security 044 c) > 5 years 046 of which credits secured by real estate security 047 d) Total 4 049 5 Term loans > 1 year (partim 00/121.61) b) > 1 year and ≤ 5 years

• fixed rate 051
• variable rate 052
• Total b) 053
  c) > 5 years
• fixed rate 054
• variable rate 055
• Total c) 056
  d) Total 5 059
  6 Term loans ≤ 1 year (partim 00/121.62) 070
  7 Claims resulting from mobilization through securities repurchase agreements (partim 00/121) a) ≤ 1 year 090 b) > 1 year and ≤ 5 years 093 c) > 5 years 096 d) Total 7 099 8 Current account advances (00/121.7) 150 9 Other credits, including claims resulting from mobilization through rediscounting of commercial bills (00/121.8 and partim 00/121) a) ≤ 1 year 170 b) > 1 year and ≤ 5 years 173 c) > 5 years 176 d) Total 9 179 10 Total 1 to 9 inclusive a) ≤ 1 year 190 of which credits secured by real estate security 1901 b) > 1 year and ≤ 5 years 193 of which credits secured by real estate security 1931 c) > 5 years 196 of which credits secured by real estate security 1961 d) Total 10 199 of which credits secured by real estate security 1991 of which syndicated loans 1992 of which renewable credits and overdrafts 1993 of which deferred repayment facilities on credit cards 1994 of which credit extension on card 1995 11 Uncollectable or doubtful claims (partim 00/150) 301 of which credits secured by real estate security 302 12 Margins related to derivative instruments (partim 00/121 and 122) a) immediately callable 402 b) other 412 c) Total 11 422 (*) Including monetary investment funds. II Deposit institutions other than credit institutions II Deposit institutions other than credit institutions III Monetary investment funds BNB Schema A Book I - May 2014 228

Commentary on table 02.11
CREDITS GRANTED ORIGINALLY BY THE REPORTING
CREDIT INSTITUTION AND UNCOLLECTABLE OR DOUBTFFUL CLAIMS :
DISTRIBUTION BASED ON THE
BENEFICIARIES OF THE CREDIT

1. The breakdown by duration is based on the initial duration.
2. The breakdown by sector must be provided, on an individual basis, for each Member State of the European Union (cf. the columns with codes XX020
   to XX119 inclusive). For the definitions of counterparty sectors, refer to the
   Chapter I, section 2, §7.
3. By “margins related to derivative instruments”, it is meant assets
   that initially represent granted guarantees ('initial margin') and relate to derivative instruments.
   By “syndicated loan”, it is meant a single loan agreement, by which several institutions intervene as lenders. Syndicated loans only cover cases where the borrower knows, by the provisions of the contract, that the loan is granted by several lenders. For statistical purposes, only the amounts actually disbursed by the lenders (and not the total amount of credit lines) are considered as syndicated loans. The development and coordination of the syndicated loan is generally carried out by one institution (often called “lead bank”), but the loan is actually granted by several participants in the syndicate. The participants, including the lead bank, declare in their balance sheet their share of the loan vis-à-vis the borrower (i.e. not vis-à-vis the lead bank). By “renewable credits and overdrafts”, it is meant credits that present the following characteristics:
   1) the borrower can use or withdraw funds up to a previously approved credit limit without giving prior notice to the lender;
   2) the amount of available credit can increase or decrease depending on
   the amounts borrowed and repaid;
   3) the credit can be used multiple times;
   BNB Schema A
   Book I - May 2014 229

4) there is no obligation to repay the funds regularly.
Renewable credits include amounts obtained under a credit line that have not yet been repaid (outstanding). A credit line is a contract between a lender and a borrower that allows the borrower to benefit from advances during a specified period and up to a certain limit and to repay them as they wish before a specified date. The amounts available under a credit line that have not been withdrawn or have already been repaid must not be included in any balance sheet item categories. Overdrafts are the debit balances of current accounts. Renewable credits and overdrafts exclude credits granted under the use of credit cards. The total amount owed by the borrower must be declared, whether this amount exceeds or not any previously agreed limit between the lender and the borrower regarding the volume or maximum duration of the credit. The “deferred repayment facility” is defined as the credit granted at an interest rate of 0% during the period elapsing between the payment operations made with the card during a billing cycle and the date at which the debit balances of that given billing cycle become due. The “credit extension” is defined as the credit granted after the expiration of the due dates of the preceding billing cycles, i.e. it covers the amounts entered in the debit of card accounts that have not been settled as soon as possible, and for which an interest rate or interest rates generally higher than 0% are applied. In the majority of cases, minimum monthly payments must be made to repay at least partially the credit extension. The counterparty of the two forms of credit mentioned above is the entity ultimately liable for repaying the outstanding amounts in accordance with the contract; this is the cardholder in the case of private use cards, but not in the case of corporate cards. For the purposes of this reporting scheme, the breakdown of credits according to whether they are secured by real estate security includes the total amount of credit outstanding that are guaranteed in accordance with Article 199, paragraphs 2 to 4, of Regulation (EU) No 575/2013, with a credit outstanding/guarantees ratio less than or equal to 1. If these rules are not applied by the reporting agent, the credits to be included in this breakdown are defined based on the approach chosen to comply with capital requirements.
4. Separate tables must be established at the end of each calendar quarter:
1) for all currencies for EUR equivalent;
2) separately, in the currency concerned, for the following currencies:
– EUR
– other EU currencies :
(currencies not entering into the composition of the EUR) – other currencies : AUD, CAD, CHF, JPY, NOK, NZD, USD.

5. Separate tables must be established at the end of each month :
   1) for all currencies for EUR equivalent;
   2) separately for EUR.

BNB Schema A
Book I - May 2014 231

(indicate by x) Table 02.12
1 2 3 4

1. Reporting credit institution: Code
   Name: .....................................
2. Situation subject to the report:

• territorial situation x 10

3. a. Report date: c. Report frequency:

• at the end of each month
  b. Support number:

4. Currency on which and in which reporting is made (indicate by x):

• All currencies for x 2 EUR
  equivalent to EUR

5. Unit in which amounts are expressed:
   thousands x 3
   Commentary on table 02.12: see the text following the table.
   02.12
   (year) (month) (day) x
   SECURITIZATION AND OTHER TRANSFERS OF CREDITS: DISTRIBUTION BASED ON THE BENEFICIARIES OF THE CREDIT BNB Schema A Book I - May 2014 232

Tableau 02.12
Tableau 02.12: SECURITIZATION AND OTHER CREDIT TRANSFERS: DISTRIBUTION BASED ON CREDIT BENEFICIARIES

Belgium Other EU Member States General Total
II Public Administrations
V Others II Public Administrations
V Others

Code BE019 BE039 BE049 BE050 BE059 BE062 BE063 BE067 BE068 BE071 BE072 BE076 BE080 BE082 BE083 BE084 BE081 BE085 BE086 BE087 BE088 BE089 BE139 XX019 XX039 XX049 XX050 XX059 XX062 XX063 XX067 XX068 XX071 XX072 XX076 XX080 XX082 XX083 XX084 XX081 XX085 XX086 XX087 XX088 XX089 XX139 309 499

1
1.1 a) ≤ 1 year 010
b) > 1 year and ≤ 5 years 011 c) > 5 years 012 d) Total 1.1 019
1.1.1 of which euro area securitization vehicle
a) ≤ 1 year 020 b) > 1 year and ≤ 5 years 021 c) > 5 years 022 d) Total 1.1.1 029
1.2 Other counterparty to the transfer
a) ≤ 1 year 030 b) > 1 year and ≤ 5 years 031 c) > 5 years 032 d) Total 1.2 039
1.2.1 of which euro area monetary financial institutions (excluding Belgium)
a) ≤ 1 year 033 b) > 1 year and ≤ 5 years 034 c) > 5 years 035 d) Total 1.2.1 036
1.3 Total 1
a) ≤ 1 year 040 b) > 1 year and ≤ 5 years 041 c) > 5 years 042 d) Total 1.3 049

2
059

3
3.1 a) ≤ 1 year 060
b) > 1 year and ≤ 5 years 061 c) > 5 years 062 d) Total 3.1 069
3.1.1 of which euro area securitization vehicle
a) ≤ 1 year 070 b) > 1 year and ≤ 5 years 071 c) > 5 years 072 d) Total 1.1.1 079
3.2 Other counterparty to the transfer
a) ≤ 1 year 080 b) > 1 year and ≤ 5 years 081 c) > 5 years 082 d) Total 3.2 089
3.3 Total 3
a) ≤ 1 year 090 b) > 1 year and ≤ 5 years 091 c) > 5 years 092 d) Total 3.3 099

4
4.1 The counterparty to the transfer is a securitization vehicle 109
4.1.1 of which euro area securitization vehicle 119
4.2 Total 4 139

5
5.1 Outstanding amounts
a) ≤ 1 year 140 b) > 1 year and ≤ 5 years 141 c) > 5 years 142 d) Total 5.1 149
5.2 Net flows ()
a) ≤ 1 year 150 b) > 1 year and ≤ 5 years 151 c) > 5 years 152 d) Total 5.2 159
5.3 Impairments and valuation differences
a) ≤ 1 year 160 b) > 1 year and ≤ 5 years 161 c) > 5 years 162 d) Total 5.3 169

6
6.1 Outstanding amounts
a) ≤ 1 year 170 b) > 1 year and ≤ 5 years 171 c) > 5 years 172 d) Total 6.1 179
6.2 Net flows ()
a) ≤ 1 year 180 b) > 1 year and ≤ 5 years 181 c) > 5 years 182 d) Total 6.2 189
6.3 Impairments and valuation differences
a) ≤ 1 year 190 b) > 1 year and ≤ 5 years 191 c) > 5 years 192 d) Total 6.3 199

() In table 02.11, item 199 minus items 039 and 049.
() Calculated as the result of transfers minus acquisitions.
() Whether the securitized claims whose collection is ensured by the reporting institution or their collection rights are included in the balance sheet of the reporting agent or not.

of which other public administrations Total II Non-monetary investment funds Insurance corporations and pension funds Other financial intermediaries, excluding Financial auxiliaries Captive financial institutions and lenders Insurance corporations Pension funds Non-financial corporations Households Financial auxiliaries Captive financial institutions and lenders Insurance corporations Pension funds of which non-mortgage consumer loans (00/121.4) of which mortgage loans (00/121.5) of which other () Non-profit institutions serving households of which non-mortgage consumer loans (00/121.4) of which sole proprietorships/partnerships without legal personality (other than quasi-corporations) () IV Monetary investment funds Non-monetary investment funds Insurance corporations and pension funds Other financial intermediaries, excluding of which mortgage loans (00/121.5) of which other () Credits otherwise transferred and derecognized for which the reporting institution ensures collection Net flows () of securitized or otherwise transferred credits (operations having an impact on the reported credit outstanding amounts) Net flows () of securitized or otherwise transferred credits (operations not having an impact on the reported credit outstanding amounts) Outstanding amounts of securitized or otherwise transferred credits for which the reporting institution ensures collection () Outstanding amounts of non-derecognized securitized credits Securitized and derecognized credits for which the reporting institution ensures collection The counterparty to the transfer is a securitization vehicle Rest of the world Non-financial corporations Households of which non-mortgage consumer loans (00/121.4) of which mortgage loans (00/121.5) of which other () Non-profit institutions serving households of which non-mortgage consumer loans (00/121.4) of which mortgage loans (00/121.5) of which other () Total V of which sole proprietorships/partnerships without legal personality (other than quasi-corporations) (*) VI Total (I + II + III + IV + V) I Central banks and credit institutions III Deposit-taking corporations other than credit institutions of which other public administrations Total II The counterparty to the transfer is a securitization vehicle Total V I National Bank and credit institutions III Deposit-taking corporations other than credit institutions IV Monetary investment funds VI Total (I + II + III + IV + V)

BNB Schema A
Book I - May 2014 233

Commentary on table 02.12
SECURITIZATION AND OTHER CREDIT TRANSFERS:
DISTRIBUTION BASED ON CREDIT BENEFICIARIES

1. This table must be prepared on a territorial basis only.
2. The breakdown by duration is based on the initial duration of the credit.
3. The breakdown by sector must be provided on an individual basis for each Member State of the European Union (cf. the columns with codes XX019 to XX139 inclusive). For the definitions of counterparty sectors, refer to Chapter I, section 2, §7.
4. By "credit", there is to be understood the claims resulting from the credit business of the credit institution.
   By "securitization", there is to be understood an operation that is either a) a classic securitization, as defined in Article 4 of Regulation (EU) No 575/2013; or b) a securitization, as defined in Article 1 of Regulation (EU) No 1075/2013 (ECB/2013/40), which involves the transfer of securitized claims to a securitization vehicle. In the case where the securitization concerns a syndicated loan, the reporting agent is requested to inform the National Bank. By "securitization vehicle" (or Financial Vehicle Corporation), there is to be understood a financial vehicle carrying out securitization operations within the meaning of Article 1 of Regulation (EU) No 1075/2013 (ECB/2013/40). By "net flows" there is to be understood the changes in the outstanding amounts of securitized or otherwise transferred credits, calculated as the result of transfers minus acquisitions during the selected period. Not included in this calculation: credits transferred to another national MFI or acquired from such an MFI, and credits whose transfer occurs due to a demerger of the reporting agent, a merger or a takeover in which the reporting agent and another national MFI participated. Credits transferred to foreign MFIs or acquired from such MFIs are included in the calculation. By "operations having an impact on the reported credit outstanding amounts", there is to be understood transfers resulting in derecognition and acquisitions resulting in recognition or re-recognition in the balance sheet of the reporting institution. By "operations not having an impact on the reported credit outstanding amounts", there is to be understood transfers not resulting in derecognition and acquisitions not resulting in recognition or re-recognition in the balance sheet of the reporting institution.
5. This table must be prepared at the end of each month for all currencies for EUR equivalent.

BNB Schema A
Book I - May 2014 234

(indicate by x) Table 02.13
1 2 3 4

1. Reporting credit institution: Code
   Name: .....................................
2. Situation reported:

• territorial situation x 10

3. a. Reporting date: c. Reporting frequency:

• end of each month
  b. Support number:

4. Currency on which and in which reporting is made (indicate by x):

• on a specific currency 5 E U R
  in the currency concerned

5. Unit in which amounts are expressed:
   thousands x 3

Commentary on table 02.13: see the text following the table.
02.13
(year) (month) (day) x
CREDITS ORIGINALLY GRANTED BY THE REPORTING CREDIT INSTITUTION: DISTRIBUTION BASED ON INITIAL AND RESIDUAL DURATIONS

BNB Schema A
Book I - May 2014 236

Tableau 02.13
Table 02.13 CREDITS ORIGINALLY GRANTED BY THE REPORTING CREDIT INSTITUTION: DISTRIBUTION BASED ON INITIAL AND RESIDUAL DURATIONS (00/121 and 00/122/partim)

Belgium Other EU Member States Rest of the world General Total I Public Administrations III Funds IV Others V Total I Public Administrations III Funds IV Others V Total I Public Administrations II Others III Total Central Administration Other public administrations Total I Monetary investment funds (I + II + III

• IV)
  Central Administration
  Other public administrations Total I Monetary investment funds (I + II + III
• IV)
  public resident sectors
  (*)
  (I + II)
  Federal State Administrations
  Local Administrations
  Social Security Administrations
  Sub-total
  Total II of which electronic money institutions (EMIs) Non-monetary investment funds Insurance corporations and pension funds Other financial intermediaries, excluding corporations Financial auxiliaries Captive financial institutions and non-institutional lenders Insurance corporations Pension funds Non-financial corporations Households of which sole proprietorships/partnerships without legal personality (other than quasi-corporations) Non-profit institutions serving households Total IV Federal State Administrations Local Administrations Social Security Administrations Sub-total Total II of which electronic money institutions (EMIs) Non-monetary investment funds Insurance corporations and pension funds Other financial intermediaries, excluding corporations Financial auxiliaries Captive financial institutions and non-institutional lenders Insurance corporations Pension funds Non-financial corporations Households of which sole proprietorships/partnerships without legal personality (other than quasi-corporations) Non-profit institutions serving households Total IV

Code BE020 BE025 BE030 BE035 BE039 BE049 BE050 BE051 BE059 BE062 BE063 BE067 BE068 BE071 BE072 BE076 BE080 BE081 BE085 BE089 BE119 XX020 XX025 XX030 XX035 XX039 XX049 XX050 XX051 XX059 XX062 XX063 XX067 XX068 XX071 XX072 XX076 XX080 XX081 XX085 XX089 XX119 249 289 309 399

1 Credits with an initial duration > 1 year () 010 011 012 2 Credits with an initial duration > 2 years() 020 021 022 () Including monetary investment funds. () Sum of items 193 and 196 of table 02.11. (*) Item 196 and partim of item 193 of table 02.11. of which credits with a residual maturity > 2 years and whose interest rate must be subject to revision in the next 24 months II Deposit-taking corporations other than credit institutions II Deposit-taking corporations other than credit institutions of which credits with a residual maturity ≤ 1 year of which credits with a residual maturity > 1 year and whose interest rate must be subject to revision in the next 12 months of which credits with a residual maturity ≤ 2 years

BNB Schema A
Book I - May 2014 237

Commentary on table 02.13
CREDITS ORIGINALLY GRANTED BY THE REPORTING CREDIT INSTITUTION: DISTRIBUTION BASED ON INITIAL AND RESIDUAL DURATIONS

1. This table must be prepared on a territorial basis only.
2. The breakdown by duration is based on both the initial duration and the residual duration.
3. The breakdown by sector must be provided on an individual basis for each Member State of the European Union (cf. the columns with codes XX020 to XX119 inclusive). For the definitions of counterparty sectors, refer to Chapter 1, section 2 §7.
4. This table must be prepared at the end of each month separately for EUR.

BNB Schema A
Book I - May 2014 238

(indicate by x) Table 02.22
1 2 3 4 02.22 x
DEPOSITS AND OTHER CREDITORS:
SECTORAL DISTRIBUTION ACCORDING TO CREDITORS (00/221 and 00/222/partim) ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name : ...........................................................

---

2. Situation reported:

• territorial situation x 10

---

3. a. Reporting date: c. Reporting frequency:
   (year) (month) (day) - end of each month b. Support number: - end of each calendar quarter ________________________________________________________________________________________________________________________________________________
4. Currencies on which and in which reporting is made (indicate by x) :

• all currencies 2 E U R - on a specific currency 5 E U R
  for EUR equivalent in the currency concerned 5 D K K 5 S E K 5 G B P 5 A U D 5 C A D 5 C H F 5 J P Y 5 N O K 5 N Z D 5 U S D 5 . . . ________________________________________________________________________________________________________________________________________________

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 02.22: see the text following the table.

BNB Schema A
Book I - May 2014 239

Table 02.22
Table 02.22 DEPOSITS AND OTHER CREDITORS: SECTORAL DISTRIBUTION ACCORDING TO CREDITORS (00/221 and 00/222 partim; plus 00/273 partim and 00/274 partim)

Belgium Other EU Member States Rest of the world General Total I Public Administrations III Funds IV Others V Total I Public Administrations III Funds IV Others V Total I Public Administrations II Others III Total Central Administration Other public administrations Total I Monetary investment funds (I + II + III

• IV)
  Central Administration
  Other public administrations Total I Monetary investment funds (I + II + III
• IV)
  public resident sectors
  (*)
  (I + II)
  Federal State Administrations
  Local Administrations
  Social Security Administrations
  Sub-total
  Total II of which electronic money institutions (EMIs) Non-monetary investment funds Insurance corporations and pension funds Other financial intermediaries, excluding of which securitization vehicles (Financial Vehicle corporations) of which central counterparties (Central Clearing Houses) Financial auxiliaries Captive financial institutions and lenders Insurance corporations Pension funds Non-financial corporations Households Households Non-profit institutions serving Total IV Federal State Administrations Local Administrations Social Security Administrations Sub-total Total II of which electronic money institutions (EMIs) Non-monetary investment funds Insurance corporations and pension funds Other financial intermediaries, excluding of which securitization vehicles (Financial Vehicle corporations) of which central counterparties (Central Clearing Houses) Financial auxiliaries Captive financial institutions and lenders Insurance corporations Pension funds Non-financial corporations Households Households Non-profit institutions serving Total IV

Code BE020 BE025 BE030 BE035 BE039 BE049 BE050 BE051 BE059 BE062 BE063 BE061 BE066 BE067 BE068 BE071 BE072 BE076 BE080 BE085 BE089 BE119 XX020 XX025 XX030 XX035 XX039 XX049 XX050 XX051 XX059 XX062 XX063 XX061 XX066 XX067 XX068 XX071 XX072 XX076 XX080 XX085 XX089 XX119 249 289 309 399

1 Demand deposits (00/221.1) . a) current accounts 001 b) 1-day term deposits 004 c) other 008 d) Total 1 010 of which transferable deposits 011 2 Term deposits (partim 00/221.2, 221.3 and 221.4) a) < 1 month 020 b) ≥ 1 month and ≤ 1 year 030 c) > 1 year and ≤ 2 years 040 d) > 2 years 050 e) Total 2 069 3 Deposits with agreed notice (partim 00/221.2, 221.3 and 221.4) a) < 1 month 120 b) ≥ 1 month and ≤ 3 months 130 c) > 3 months and ≤ 2 years 140 d) > 2 years 141 e) Total 3 169 4 Special deposits (00/221.5) 290 5 Regulated savings deposits (00/221.6) 300 6 Deposits linked to mortgage loans (00/221.7) 310 7 Deposit guarantee scheme (00/221.8) 311 8 Liabilities arising from securities lending/repurchase agreements (00/222.11) a) ≤ 1 year 315 b) > 1 year 317 c) Total 8 320 9 Other secured borrowings, including liabilities arising from securities lending/repurchase agreements (00/222.12) a) ≤ 1 year 325 b) > 1 year and ≤ 2 years 326 c) > 2 years 327 d) Total 9 329 10 Total 1 to 9 inclusive 399 of which syndicated loans 3991 11 Electronic money (partim 00/222.31) 401 12 Margins related to derivative instruments (partim 00/221 and 222) a) immediately callable 402 b) other 412 c) Total 12 422 13 Other term subordinated borrowings and subordinated advances (partim 00/273 and partim 00/274) a) ≤ 1 year 433 b) > 1 year and ≤ 2 years 435 c) > 2 years 437 d) Total 13 439

(*) Including monetary investment funds.
II Deposit-taking corporations other than credit institutions II Deposit-taking corporations other than credit institutions

BNB Schema A
Book I - May 2014 240

Commentary on table 02.22
DEPOSITS AND OTHER CREDITORS: SECTORAL DISTRIBUTION ACCORDING TO CREDITORS

1. The breakdown by duration is based on the initial duration.
2. The breakdown by sector must be provided on an individual basis for each Member State of the European Union (cf. the columns with codes XX020 to XX119 inclusive). For the definitions of counterparty sectors, refer to Chapter I, section 2, §7.
3. By "margins related to derivative instruments", there is to be understood commitments that initially represent guarantees granted ('initial margin') and relate to derivative instruments.
   By "transferable deposits", there is to be understood deposits belonging to the category of "demand deposits" that are directly transferable on demand to make payments to other economic agents by means of payment usually used, such as transfers and direct debits, possibly also by credit or debit card, electronic money transactions, checks or other similar means, without delay, restriction, or significant penalty. Deposits that can only be used to make cash withdrawals and/or deposits that can only be withdrawn or transferred via another account of the same holder must not be included in transferable deposits.
4. Separate tables must be prepared at the end of each calendar quarter:
   1) for all currencies for EUR equivalent;
   2) separately, in the currency concerned, for the following currencies:
   – EUR
   – other EU currencies:
   (currencies not forming part of the EUR)
   – other currencies: AUD, CAD, CHF, JPY, NOK, NZD, USD.

BNB Schema A
Book I - May 2014 241

5. Separate tables must be prepared at the end of each month:
   1) for all currencies for EUR equivalent;
   2) separately for EUR.

BNB Schema A
Book I - May 2014 242

(indicate by x) Table 02.30
1 2 3 4

1. Reporting credit institution: Code
   Name: .....................................
2. Situation reported:

• territorial situation x 10

3. a. Reporting date: c. Reporting frequency:

• end of each month
  b. Support number:

4. Currency on which and in which reporting is made (indicate by x):

• all currencies for 2 E U R
  EUR equivalent

5. Unit in which amounts are expressed:
   thousands x 3

Commentary on table 02.30: see the text following the table.
02.30
(year) (month) (day) x
AVAILABLE MARGIN OF CONFIRMED CREDIT LINES: DISTRIBUTION BASED ON THE BENEFICIARY OF THE CREDIT LINE (table 43.80, item 190)

BNB Schema A
Book I - May 2014 243

Tableau 02.30
Tableau 02.30 MARGIN AVAILABLE ON CONFIRMED CREDIT LINES: DISTRIBUTION BASED ON BENEFICIARIES OF THE CREDIT LINE (tableau 43.80, item 190) Belgium Other EU Member States Rest of the World General Total I National Bank II Public Administrations IV Funds V Others VI Total I Central Banks II Public Administrations IV Funds V Others VI Total and credit institutions Central Administration Other public administrations Total II Monetary Investment Funds (I + II + III + IV

• V)
  and credit institutions Central Administration Other public administrations Total II Monetary Investment Funds (I + II + III + IV
• V)
  National Bank of Belgium and similar organisms mandatory reserves Credit institutions subject to the establishment of Total I Federal State Administrations Local Administrations Social Security Administrations Sub-total Total III including electronic money institutions (EMIs) Non-monetary investment funds insurance companies and pension funds Other financial intermediaries, excluding Financial auxiliaries Institutional Captive financial institutions and non-bank lenders Insurance companies Pension funds Non-financial companies Households Non-profit institutions serving households Total V Central banks and similar organisms mandatory ECB and NCB reserves Credit institutions subject to the establishment of Credit institutions not subject to the establishment of mandatory ECB and NCB reserves Total I Federal State Administrations Local Administrations Social Security Administrations Sub-total Total III including electronic money institutions (EMIs) Non-monetary investment funds insurance companies and pension funds Other financial intermediaries, excluding including securitization vehicles (Financial Vehicle corporations) Financial auxiliaries Institutional Captive financial institutions and non-bank lenders Insurance companies Pension funds Non-financial companies Households Non-profit institutions serving households Total V Code BE005 BE010 BE019 BE020 BE025 BE030 BE035 BE039 BE049 BE050 BE051 BE059 BE062 BE063 BE067 BE068 BE071 BE072 BE076 BE080 BE085 BE089 BE139 XX005 XX010 XX011 XX019 XX020 XX025 XX030 XX035 XX039 XX049 XX050 XX051 XX059 XX062 XX063 XX067 XX068 XX071 XX072 XX076 XX080 XX085 XX089 XX139 329 499 1 Available margin on confirmed credit lines - total 199 III Deposit institutions other than credit institutions III Deposit institutions other than credit institutions BNB Schema A Book I - May 2014 244

Commentary on tableau 02.30
AVAILABLE MARGIN ON CONFIRMED CREDIT LINES:
DISTRIBUTION BASED ON BENEFICIARIES OF THE CREDIT LINE

1. This table must be prepared on a territorial basis only.
2. The breakdown by sector must be provided, on an individual basis, for each Member State of the European Union (cf. the columns with codes XX005
   to XX139 inclusive). For the definitions of counterparty sectors, refer to Chapter I, section 2, §7.
3. The definition of confirmed credit lines follows that of item 350 of tableau 00.30 (Off-balance sheet items).
   The definition of the available margin follows that of item 190 of tableau 43.80 (Distribution of assets and liabilities by country).
4. This table must be prepared at the end of each month for all currencies for EUR equivalent.
   BNB Schema A
   Book I - May 2014 245

(indicate by x) Tableau 03.10

1 2 3 4 03.10 x
SUPPLEMENTARY DESCRIPTION OF ITEMS "REALIZABLE SECURITIES" (00/134) AND "PLACEMENTS IN SECURITIES" (00/135): SECURITIES IN EUROS ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate by X):

• territorial situation 10 - social situation 20
• situation of foreign branches 19 - consolidated situation 30

---

3. a. Report date: c. Reporting frequency:
   (year) (month) (day) - at the end of each calendar quarter b. Reference number:

---

4. Currency on which and in which the report is made:

• on EUR and in EUR x 5 E U R

---

5. Unit in which the amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on tableau 03.10:
6. Institutions may request to report on social situations using separate tables for territorial situations, on the one hand, and for all foreign branches, on the other hand.
7. In columns 15 and 20, book value is understood as the value after deduction of value reductions on the securities concerned.
8. In columns 15, 20 and 25, quoted securities are understood as securities quoted on a market operating regularly with the intervention of third-party financial market makers who guarantee a
   permanent quotation.
9. At line 140, "financial companies art. 32, § 4" refers to the financial companies referred to in Article 32, § 4 of the Law of 22 March 1993 on the status and control of credit institutions.
10. At line 150, "ex-issuances" refers to securities held under Article 32, § 3, paragraphs 1 and 2, of the aforementioned law.
11. At line 160, "ex-claims" refers to securities held under Article 32, § 3, paragraph 3, of the aforementioned law.
12. At line 165, "qualified participations" refers to shareholder rights constituting qualified participations under Article 32, § 5, paragraph 1, of the aforementioned law.
    BNB Schema A
    Book I - May 2014 246

(indicate by x) Tableau 03.11

1 2 3 4 03.11 x
SUPPLEMENTARY DESCRIPTION OF ITEMS "REALIZABLE SECURITIES" (00/134) AND "PLACEMENTS IN SECURITIES" (00/135): SECURITIES IN FOREIGN CURRENCIES ________________________________________________________________________________________________________________________________________________
1. Reporting credit institution: Code
Name: ...........................................................

---

2. Situation subject to the report (indicate by X):

• territorial situation 10 - social situation 20
• situation of foreign branches 19 - consolidated situation 30

---

3. a. Report date: c. Reporting frequency:
(year) (month) (day) - at the end of each calendar quarter b. Reference number:

---

4. Currency on which and in which the report is made:

• all foreign currencies
  for EUR equivalent x 3 E U R

---

5. Unit in which the amounts are expressed:
thousands x 3
________________________________________________________________________________________________________________________________________________ Commentary on tableau 03.11:
1. Institutions may request to report on social situations using separate tables for territorial situations, on the one hand, and for all foreign branches, on the other hand.
2. In columns 15 and 20, book value is understood as the value after deduction of value reductions on the securities concerned.
3. In columns 15, 20 and 25, quoted securities are understood as securities quoted on a market operating regularly with the intervention of third-party financial market makers who guarantee a
permanent quotation.
4. At line 140, "financial companies art. 32, § 4" refers to the financial companies referred to in Article 32, § 4 of the Law of 22 March 1993 on the status and control of credit institutions.
5. At line 150, "ex-issuances" refers to securities held under Article 32, § 3, paragraphs 1 and 2, of the aforementioned law.
6. At line 160, "ex-claims" refers to securities held under Article 32, § 3, paragraph 3, of the aforementioned law.
7. At line 165, "qualified participations" refers to shareholder rights constituting qualified participations under Article 32, § 5, paragraph 1, of the aforementioned law.
BNB Schema A
Book I - May 2014 247

(indicate by x) Tableau 03.30

1 2 3 4 03.30 x
SUPPLEMENTARY DESCRIPTION OF WARRANTS AND OPTIONS ON SHARES AND SIMILAR INSTRUMENTS (00/134.52, 135.52 and 323.2) ________________________________________________________________________________________________________________________________________________
1. Reporting credit institution: Code
Name: ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10 - social situation 20
• situation of foreign branches 19

---

3. a. Report date: c. Reporting frequency:
(year) (month) (day) - at the end of each month b. Reference number:

---

4. Currency on which and in which the report is made:

• all currencies
  for EUR equivalent x 2 E U R

---

5. Unit in which the amounts are expressed:
thousands x 3
________________________________________________________________________________________________________________________________________________ Commentary on tableau 03.30:
1. Institutions may request to report on social situations using separate tables for territorial situations, on the one hand, and for all foreign branches, on the other hand.
2. Exercise price is understood as the amount to be paid or received upon exercise of warrants and options.
3. Book value is understood as,
a) with regard to warrants, the value for which they are recorded in sub-items 134.52 and 135.52 of the assets, b) with regard to issued options, the amount of premiums received (00/242) and c) with regard to acquired options, the amount of premiums paid (00/143). BNB Schema A Book I - May 2014 248

Tableau 03.10 - SUPPLEMENTARY DESCRIPTION OF ITEMS "REALIZABLE SECURITIES" (00/134) AND "PLACEMENTS IN SECURITIES" (00/135): SECURITIES IN EUROS 00/134 Realizable securities 00/135 Placements in securities value value of book value book value value of realization of securities realization of unquoted quoted securities quoted securities Code 05 10 15 20 25

1. Loans issued by public authorities (00/134.1 and 135.1) 010
2. Loans issued by credit institutions (00/134.2 and 135.2)
   a) loans (i) subordinated 020 convertible and loans with warrants (ii) non-subordinated 030 b) other (i) subordinated 040 loans (ii) non-subordinated 050 c) total 2 069
3. Other loans (00/134.3 and 135.3)
   a) loans (i) subordinated 080 convertible and loans with warrants (ii) non-subordinated 090 b) other (i) subordinated 100 loans (ii) non-subordinated 110 c) total 3 129
4. Shares and company parts
   a) of financial companies, art. 32, § 4 (00/134.4 partim, 140
   135.41 and 135.42 partim)
   b) of other companies (00/134.4 partim and 135.42 partim) (i) commercial portfolio/ex-issuances 150 (ii) ex-claims 160 (iii) qualified participations 165 (iv) other 170 c) total 4 189
5. Other securities
   a) fixed income (00/134.51 and 135.51) 210 b) other (00/134.52 and 135.52) 220 c) total 5 259 TOTAL 299 BNB Schema A Book I - May 2014 249

Tableau 03.11 - SUPPLEMENTARY DESCRIPTION OF ITEMS "REALIZABLE SECURITIES" (00/134) AND "PLACEMENTS IN SECURITIES" (00/135): SECURITIES IN FOREIGN CURRENCIES 00/134 Realizable securities 00/135 Placements in securities value value of book value book value value of realization of securities realization of unquoted quoted securities quoted securities Code 05 10 15 20 25

1. Loans issued by public authorities (00/134.1 and 135.1) 010
2. Loans issued by credit institutions (00/134.2 and 135.2)
   a) loans (i) subordinated 020 convertible and loans with warrants (ii) non-subordinated 030 b) other (i) subordinated 040 loans (ii) non-subordinated 050 c) total 2 069
3. Other loans (00/134.3 and 135.3)
   a) loans (i) subordinated 080 convertible and loans with warrants (ii) non-subordinated 090 b) other (i) subordinated 100 loans (ii) non-subordinated 110 c) total 3 129
4. Shares and company parts
   a) of financial companies, art. 32, § 4 (00/134.4 partim, 140
   135.41 and 135.42 partim)
   b) of other companies (00/134.4 partim and 135.42 partim) (i) commercial portfolio/ex-issuances 150 (ii) ex-claims 160 (iii) qualified participations 165 (iv) other 170 c) total 4 189
5. Other securities
   a) fixed income (00/134.51 and 135.51) 210 b) other (00/134.52 and 135.52) 220 c) total 5 259 TOTAL 299 BNB Schema A Book I - May 2014 250

Tableau 03.30 - SUPPLEMENTARY DESCRIPTION OF WARRANTS AND OPTIONS ON SHARES AND SIMILAR INSTRUMENTS (00/134.52, 135.52 AND 323.2) Exercise price of instruments Value of instruments Instruments book value value of realization Code 05 10 15

1. Warrants on shares (partim 00/134.52 and 135.52) 010
   2.Options on shares and stock indices a) issued put options (partim 00/323.211) 020 b) issued call options (partim 00/323.212) 030 c) acquired call options (partim 00/323.221) 040 d) acquired put options (partim 00/323.222) 050 BNB Schema A Book I - May 2014 251

(indicate by x) Tableau 03.41
1 2 3 4 03.41 x
SECURITIES, OTHER NEGOTIABLE SECURITIES AND FINANCIAL FIXED ASSETS:
SECTORAL DISTRIBUTION BY ISSUER (00/130 and 00/171/partim) ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report:

• territorial situation x 10

---

3. a. Report date: c. Reporting frequency:
   (year) (month) (day) - at the end of each month b. Reference number: - at the end of each calendar quarter ________________________________________________________________________________________________________________________________________________
4. Currencies on which and in which the report is made (indicate by x):

• all currencies 2 E U R - on a specific currency 5 E U R
  for EUR equivalent in the currency concerned 5 D K K 5 S E K 5 G B P 5 A U D 5 C A D 5 C H F 5 J P Y 5 N O K 5 N Z D 5 U S D 5 . . . ________________________________________________________________________________________________________________________________________________

5. Unit in which the amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on tableau 03.41: see the text following the table. BNB Schema A Book I - May 2014 252

Tableau 03.41
Tableau 03.41 SECURITIES, OTHER NEGOTIABLE SECURITIES AND FINANCIAL FIXED ASSETS: SECTORAL DISTRIBUTION BY ISSUER (00/130 and 00/171/partim) Belgium Other EU Member States European Central Bank Rest of the world General Total I National Bank II Public Administrations IV Funds V Others VI Total I Central Banks II Public Administrations IV Funds V Others VI Total I Banks II Public Administrations III Other IV Total and credit institutions Central Administration Other public administrations Total II Monetary Investment Funds (I + II + III + IV + V) and credit institutions Central Administration Other public administrations Total II Monetary Investment Funds (I + II + III + IV + V) (including Central Banks) public resident sectors () (I + II + III) National Bank of Belgium and similar organisms mandatory reserves Credit institutions subject to the establishment of Total I Federal State Administrations Local Administrations Social Security Administrations Sub-total Total III including electronic money institutions (EMIs) Non-monetary investment funds insurance companies and pension funds Other financial intermediaries, excluding including securitization vehicles (Financial Vehicle corporations) Financial auxiliaries Institutional Captive financial institutions and non-bank lenders Insurance companies Pension funds Non-financial companies Households Non-profit institutions serving households Total V Central banks and similar organisms mandatory reserves Credit institutions, subject to the establishment of Credit institutions not subject to the establishment of mandatory reserves Total I Federal State Administrations Local Administrations Social Security Administrations Sub-total Total III including electronic money institutions (EMIs) Non-monetary investment funds insurance companies and pension funds Other financial intermediaries, excluding including securitization vehicles (Financial Vehicle corporations) Financial auxiliaries Institutional Captive financial institutions and non-bank lenders Insurance companies Pension funds Non-financial companies Households Non-profit institutions serving households Total V Code BE005 BE010 BE019 BE020 BE025 BE030 BE035 BE039 BE049 BE050 BE051 BE059 BE062 BE063 BE061 BE067 BE068 BE071 BE072 BE076 BE080 BE085 BE089 BE139 XX005 XX010 XX011 XX019 XX020 XX025 XX030 XX035 XX039 XX049 XX050 XX051 XX059 XX062 XX063 BE061 XX067 XX068 XX071 XX072 XX076 XX080 XX085 XX089 XX139 159 219 249 289 329 499 1 Shares and company parts a) quoted shares 011 b) unquoted shares 012 c) other participations 013 d) Total 1 019 2 Other securities and negotiable securities (00/131.1, 131.2, 131.3, 131.4, 131.6, 132, 133, 134.1, 134.2, 134.3, 135.1, 135.2, 135.3 and partim 00/134.5, 135.5, 171.42 and 171.43) a) ≤ 1 year 030 b) > 1 year and ≤ 2 years 032 c) > 2 years 034 d) Total 2 039 3 Total 1 to 2 inclusive 099 () Including monetary investment funds. III Deposit institutions other than credit institutions III Deposit institutions other
than credit institutions (partim 00/131.5, 134.4, 134.5, 135.4, 135.5, 171.2, 171.3 and 171.41) BNB Schema A Book I - May 2014 253

Commentary on tableau 03.41
SECURITIES, OTHER NEGOTIABLE SECURITIES AND
FINANCIAL FIXED ASSETS: SECTORAL DISTRIBUTION
BY ISSUER

1. This table breaks down, by issuer sector, the securities recorded in items 130 and
   171/partim of the accounting statement.
2. The breakdown by sector must be provided, on an individual basis, for each Member State of the European Union (cf. the columns with codes XX005
   to XX139 inclusive). For the definitions of counterparty sectors, refer to
   Chapter I, section 2, §7.
3. For the purposes of this reporting, the category "Shares and company parts" is
   broken down into the following categories:
   1) quoted shares: quoted shares are equity securities quoted on a Stock Exchange. It may be a recognized stock market or any other form
   of secondary market. The existence of prices for quoted shares on the Stock Exchange generally means that current market prices are easily available (ESA 2010, paragraph 5.146)
   2) unquoted shares: unquoted shares are equity securities not quoted on a Stock Exchange (ESA 2010, paragraphs 5.147 and 5.148)
   3) other participations: other participations include all forms of participation other than those falling under the sub-categories quoted shares
   and unquoted shares (ESA 2010, paragraphs 5.153 and 5.154).
4. Separate tables must be prepared at the end of each calendar quarter:
   1) for all currencies for EUR equivalent;
   2) separately, in the currency concerned, for the following currencies:
   – EUR
   – other EU currencies:
   (currencies not entering into the composition of the EUR) – other currencies: AUD, CAD, CHF, JPY, NOK, NZD, USD.
5. Separate tables must be prepared at the end of each month:
   BNB Schema A
   Book I - May 2014 254

1) for all currencies for EUR equivalent;
2) separately for the EUR.
BNB Schema A
Book I - May 2014 255

(indicate by x) Tableau 03.49

1 2 3 4 03.49 x
VALUE ADJUSTMENTS AND VALUATION DIFFERENCES ON SECURITIES AND OTHER ASSETS ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate with X):

• territorial situation x 10

---

3. a. Report date: c. Reporting frequency:
   (year) (month) (day) - at the end of each month b. Support number:

---

4. Currencies on which and in which the report is made (indicate with x):

• all currencies 2 EUR - in a specific currency 5 EUR
  for EUR equivalent in the currency concerned

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 03.49: see the text following the table. BNB Schema A Book I - May 2014 256

Table 03.49
Table 03.49 VALUE ADJUSTMENTS AND VALUATION DIFFERENCES ON SECURITIES AND OTHER ASSETS
Belgium Other EU Member States
European Central Bank
General Total
I National Bank II Public Administrations IV Funds V Others VI Total I Central Banks II Public Administrations IV Funds V Others VI Total I Banks II Public Administrations III Others IV Total and credit institutions Central Administration Other Public Administrations Total II Monetary Investment (I + II + III + IV + V) and credit institutions Central Administration Other Public Administrations Total II Monetary Investment (I + II + III + IV + V) (including the Central Banks) public sectors residents (*) (I + II+III) National Bank of Belgium and similar bodies mandatory reserves ECB and NCB Credit institutions subject to the constitution of mandatory reserves ECB and NCB Total I Federal State Administrations Local Administrations Social Security Administrations Sub-total Total III including electronic money institutions (EMIs) Non-monetary investment funds insurance companies and pension funds Other financial intermediaries, excluding including securitization vehicles (Financial Vehicle corporations) Financial institutional auxiliaries Captive financial institutions and non-bank lenders Insurance companies Pension funds Non-financial companies Households including sole proprietorships/ partnerships without legal personality Non-profit institutions serving households Total V Central banks and similar bodies mandatory reserves ECB and NCB Credit institutions, subject to the constitution of mandatory reserves ECB and NCB Credit institutions not subject to the constitution of mandatory reserves ECB and NCB Total I Federal State Administrations Local Administrations Social Security Administrations Sub-total Total III including electronic money institutions (EMIs) Non-monetary investment funds insurance companies and pension funds Other financial intermediaries, excluding including securitization vehicles (Financial Vehicle corporations) Financial institutional auxiliaries Captive financial institutions and non-bank lenders Insurance companies Pension funds Non-financial companies Households including sole proprietorships/ partnerships without legal personality Non-profit institutions serving households Total V Code BE005 BE010 BE019 BE020 BE025 BE030 BE035 BE039 BE049 BE050 BE051 BE059 BE062 BE063 BE061 BE067 BE068 BE071 BE072 BE076 BE080 BE081 BE085 BE089 BE139 XX005 XX010 XX011 XX019 XX020 XX025 XX030 XX035 XX039 XX049 XX050 XX051 XX059 XX062 XX063 XX061 XX067 XX068 XX071 XX072 XX076 XX080 XX081 XX085 XX089 XX139 159 219 249 289 329 499 1 Cash and interbank receivables (00/119 except 111.1, 111.2) 010 including syndicated loans 1991 including intragroup position 1996 2 Customer credits a) Non-mortgage installment loans (00/121.4) .

• ≤ 1 year 020

• 1 year and ≤ 5 years 023

• 5 years 026
  Total a 029 b) Mortgage loans (00/121.5)

• ≤ 1 year 030

• 1 year and ≤ 5 years 033

• 5 years 036
  Total b 039 c) Other credits (00/121.9 except 121.4, 121.5 and 121.63)

• ≤ 1 year 040

• 1 year and ≤ 5 years 043

• 5 years 046
  Total c 049 d) Total (00/121.9 except 121.63)

• ≤ 1 year 050

• 1 year and ≤ 5 years 053

• 5 years 056
  Total d 059 including credits secured by real estate collateral 591 including syndicated loans 592 including revolving credits and overdrafts 593 including deferred repayment facilities on credit cards 594 including credit card extensions 595 3 Unrecoverable or doubtful receivables (partly 00/150) 060 4 a) quoted shares 071 b) unquoted shares 072 c) other participations 073 d) Total 4 079 5 a) ≤ 1 year 090 b) > 1 year and ≤ 2 years 091 c) > 2 years 092 d) Total 4 Total 5 099 6 Fixed assets (00/172.9, 173 and 174) 100 7 110 8 Total 1 to 7 199 (*) Including monetary investment funds. Other assets (00/121.63, 122.9, 149, 171.44, 180 and partly 171.42, 171.43) Rest of the World III Deposit institutions other than credit institutions III Deposit institutions other than credit institutions Shares and partnership interests (partly 00/131.5, 134.4, 134.5, 135.4, 135.5, 171.2, 171.3 and 171.41) Other securities and marketable securities (00/131.1, 131.2, 131.3, 131.4, 131.6, 132, 133, 134.1, 134.2, 134.3, 135.1, 135.2, 135.3 and partly 134.5, 135.5, 171.42 and 171.43) BNB Schema A Book I - May 2014 257

Commentary on table 03.49
VALUE ADJUSTMENTS AND VALUATION DIFFERENCES ON SECURITIES AND OTHER ASSETS

1. Table 03.49 aims to define the adjustments to be made to the balance sheet of credit institutions in order to identify the real flows of financial transactions between the credit institution sector and other economic sectors during the reference period. Table 03.49 therefore includes non-transactional flows (value adjustments) that have an impact on the asset items of credit institutions during the reference period. In this commentary, the term "asset item" refers to any item that, by its nature, is capable of providing information on real flows of financial transactions.

2. The breakdown by duration is based on the initial duration.

3. The breakdown by sector must be provided on an individual basis for each EU Member State (cf. the columns with codes XX005 to XX139 inclusive). For the definitions of counterparty sectors, refer to Chapter 1, Section 2, §7.

4. The valuation differences reported here do not take into account conversion differences resulting from exchange rate fluctuations affecting the value of assets present at the end of the period preceding the reference period.

5. Valuation differences in foreign currencies recorded during the reference period are evaluated, for monetary items, at the exchange rate applicable on the report date.
   Cash, interbank receivables and customer credits

6. Value adjustments and transfers that have been booked/accounted for during the reference period and that affect credits present at the end of the previous period and credits granted during the reference period are concerned. Therefore, value adjustments booked during the period and affecting receivables that would no longer appear on the asset side, either due to their cancellation or due to their possible repayment, are also concerned.
   BNB Schema A
   Book I - May 2014 258

7. Therefore, value adjustments on uncertain credit risks accounted for in item 250 of table 00.20 of Schema A are excluded from table 03.49.

8. Items 010 to 059 include transfers to and from "doubtful receivables" (reclassifications) as well as the cancellation of receivables (for which value adjustments have previously been booked or not) resulting from their definitively unrecoverable nature.

9. Item 060 (doubtful receivables) includes value adjustments (value adjustments, reversals of value adjustments and cancellation of receivables for the balance that still appeared on the asset at the end of the previous period) and reclassifications (transfers from other items and transfers to other items).
   Example 1 t t+1 table 03.49 outstanding credit grant repayment transfer to doubtful receivables value adjustments reversals of value adjustments transfer from doubtful receivables outstanding valuation differences Credits 100 +20 -10 -8 - - +4 106 -4 Doubtful receivables 30 - -2 +8 -10 +4 -4 26 -2 Total 130 +20 -12 0 -10 +4 0 132 -6 Real flows: 130 + 20 - 12 = 138 Outstanding t+1 - table 03.49: 132 - (-6) = 138 between t and t+1 BNB Schema A Book I - May 2014 259

Example 2
Cancellation of a receivable of 100 from a customer for an advance on current account. In period t-2, an amount of 80 was recorded as "value adjustment on uncertain credit risks - commercial risks assessed individually". During period t-1, the receivable is transferred among doubtful receivables (as is the value adjustment which is then directly deducted from doubtful receivables). During period t, the receivable is cancelled because it has become definitively unrecoverable for its total amount. Securities
10. Valuation differences are reported directly in the table. Only valuation differences relating to asset items that were reported at the end of the previous period and present at the end of the reference period are mentioned. Realized gains and losses are therefore excluded from the scope of this commentary.
11. Valuation differences mainly concern latent capital gains or losses, recognized accounting-wise by the establishment's valuation rules, actuarial adjustments, as well as accrued but not yet due interest, insofar as they have been incorporated into the value of the security concerned (accrued but not yet due interest accounted for in regularization accounts are therefore not concerned).
12. Valuation differences resulting from the transfer of a security from one portfolio to another (trading portfolio/investment portfolio) must be reported in table 03.49 if the security was present on the establishment's asset at the end of the previous period.
end of period t-3 t-2 end of period t-2 t-1 end of period t-1 t end of period t Customer receivable 12xxx 100 100 -100 VA (uncertain risk) 25xxx +80 80 -80 Doubtful receivables 15xxx +100 100 -100 0 VA on doubtful receivables (-) 15xxx +80 80 -80 0 Doubtful receivables (net) - 20 0
Table 03.49 (net) - 0 (1) -80 (2) -20 (3)
(1) the creation of the value adjustment has no impact on the asset value (3) concerns the additional value adjustment of 20, following the cancellation of the receivable (2) the value adjustment having been transferred to the asset, it constitutes a value adjustment to be mentioned in table 03.49, even though it was recognized in the income statement during period t-2 BNB Schema A Book I - May 2014 260

Example
table 03.49
quantity price value quantity price value quantity price value quantity price value valuation difference Security A - - - 50 8 400 - - - 50 10 500 0 (1) Security B 100 10 1000 - - - - - - 100 12 1200 200 Security C 150 15 2250 - - - - - - 150 13 1950 -300 Security D 80 12 960 20 13 260 - - - 100 14 1400 160 (2) Security E 120 8 960 10 7 70 30 10 300 100 6 600 -180 (3) Security F 20 7 140 50 5 250 30 9 270 40 10 400 0 (4) (1) securities not present at the end of period t (2) = 80*(14-12) (3) = (120-30)*(6-8) (4) all securities present at the end of period t were sold during period t+1 (FIFO method) outstanding period t+1 end of period t+1 outstanding end of period t purchase sale Fixed Assets
13. Revaluations, value adjustments or reversals of value adjustments booked during the reference period on non-depreciable fixed assets present at the end of the reference period (including fixed assets acquired during the reference period) are reported in table 03.49.
14. By valuation difference on depreciable fixed assets, one must understand amortizations, exceptional amortizations, reversals of amortizations and revaluation capital gains booked during the reference period on items present at the end of the reference period (including fixed assets acquired during the reference period).
Other Assets
15. The rules applicable to securities apply mutatis mutandis to precious metals.
16. Latent capital gains on derivatives accounted for among the asset regularization accounts must not be reported in table 03.49.
17. Separate tables must be prepared at the end of each month:
1) for all currencies for EUR equivalent;
2) separately for EUR.
BNB Schema A
Book I - May 2014 261

(indicate with x) Table 03.51
1 2 3 4 03.51 x
TITLE-REPRESENTED DEBTS: BREAKDOWN BY INITIAL DURATION (00/230 and 00/270/partly) ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report:
   territorial situation x 10

---

3. a. Report date: c. Reporting frequency:
   (year) (month) (day) - at the end of each month b. Support number: - at the end of each calendar quarter ________________________________________________________________________________________________________________________________________________
4. Currencies on which and in which the report is made (indicate with x):

• all currencies 2 EUR - in a specific currency 5 EUR
  for EUR equivalent in the currency concerned 5 DKK 5 SEK 5 GBP 5 AUD 5 CAD 5 CHF 5 JPY 5 NOK 5 NZD 5 USD 5 . . . ________________________________________________________________________________________________________________________________________________

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 03.51: see the text following the table. BNB Schema A Book I - May 2014 262

Table 03.51
Table 03.51 TITLE-REPRESENTED DEBTS: BREAKDOWN BY INITIAL DURATION (00/230 and 00/270/partly)
Belgium Other EU Member States Rest of World General Total ≤ 1 year including: guarantee of nominal capital less than 100 %

1 year and ≤ 2 years including: guarantee of
nominal capital less than 100 %
2 years Total ≤ 1 year including: guarantee of
nominal capital less than 100 %
1 year and ≤ 2 years including: guarantee of
nominal capital less than 100 %
2 years Total ≤ 1 year including: guarantee of
nominal capital less than 100 %
1 year and ≤ 2 years including: guarantee of
nominal capital less than 100 %
2 years Total
Code BE020 BE021 BE022 BE023 BE024 BE099 XX020 XX021 XX022 XX023 XX024 XX099 220 221 222 223 224 299 399 1 Deposit certificates and similar debts (00/231) a) deposit certificates according to the law of July 22, 1991 010 b) other deposit certificates 011 c) similar debts 012 d) Total 1 019 2 Cash certificates (00/232) 020 3 Bond loans (00/233) 030 4 Subordinated bonds (00/271 and 272) 040 5 Total 1 to 4 inclusive 099 BNB Schema A Book I - May 2014 263

Commentary on table 03.51
TITLE-REPRESENTED DEBTS: BREAKDOWN BY
INITIAL DURATION

1. This table breaks down, by initial duration, the titles carried in items 230 and 270/partly of the accounting statement.
2. By "titles of claims of a duration less than or equal to 2 years with a guarantee of nominal capital less than 100%", one must understand hybrid instruments issued by MFIs with an initial duration less than or equal to 2 years which may have at maturity a contractual redemption value in the currency of issue lower than the amount originally invested, due to the combination of their characteristics as debt titles and derivative instruments.
3. Separate tables must be prepared at the end of each calendar quarter:
   1) for all currencies for EUR equivalent;
   2) separately, in the currency concerned, for the following currencies:
   – EUR
   – other EU currencies:
   (currencies not entering into the composition of EUR) – other currencies: AUD, CAD, CHF, JPY, NOK, NZD, USD.
4. Separate tables must be prepared at the end of each month:
   1) for all currencies for EUR equivalent;
   2) separately for EUR.
   BNB Schema A
   Book I - May 2014 264

(indicate with x) Table 03.59

1 2 3 4 03.59 x
VALUATION DIFFERENCES ON TITLE-REPRESENTED DEBTS, CAPITAL AND RESERVES AND OTHER LIABILITIES ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate with X):

• territorial situation x 10

---

3. a. Report date: c. Reporting frequency:
   (year) (month) (day) - at the end of each month b. Support number:

---

4. Currencies on which and in which the report is made (indicate with x):

• all currencies 2 EUR - in a specific currency 5 EUR
  for EUR equivalent in the currency concerned

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 03.59: see the text following the table. BNB Schema A Book I - May 2014 265

Table 03.59
≤ 1 year > 1 year and ≤ 2 years > 2 years General Total Code 020 022 024 099 1 Title-represented debts a) Deposit certificates and similar debts (00/231)

• Deposit certificates according to the law of July 22, 1991 010
• Other deposit certificates 011
• Similar debts 012
• Total 019
  b) Cash certificates (00/232) 020 c) Bond loans (00/233) 030 d) Subordinated bonds (00/271 and 272) 040 e) Total 1 059 2 Capital and reserves (00/253.39, 253.4, 254.9 and 289) 060 3 070 4 Total 1 to 3 099
  Table 03.59 VALUATION DIFFERENCES ON TITLE-REPRESENTED DEBTS, CAPITAL AND RESERVES AND OTHER LIABILITIES
  Other liabilities (00/222.2, 252.29, 253.1, 253.2 and 253.5) BNB Schema A Book I - May 2014 266

Commentary on table 03.59
VALUATION DIFFERENCES ON TITLE-REPRESENTED DEBTS, CAPITAL AND RESERVES AND OTHER LIABILITIES

1. The breakdown by duration is based on the initial duration.
2. The valuation differences reported here do not take into account conversion differences resulting from exchange rate fluctuations.
3. Valuation differences are reported directly in the table. Only value losses relating to liability items that were present in the reporting at the end of the period preceding the reference period are mentioned.
4. Items 010 to 059 mainly include actuarial adjustments of title-represented debts.
5. Item 070 includes in particular value adjustments recorded during the reference period and affecting the downward positions of the securities portfolio and other marketable securities present at the end of the previous period.
6. Separate tables must be prepared at the end of each month:
   1) for all currencies for EUR equivalent;
   2) separately for EUR.
   BNB Schema A
   Book I - May 2014 267

03.70 a. Code 05
Financial instruments to receive for the account of clients/counterparties 010 Transactions in progress 020 Securities financing contracts 030 Regularizations (e.g. corporate actions) 040 Client financial instruments in deposit: 050 With clearing houses within the group 060 With clearing houses outside the group 070 With third-party depositaries 080 In safes (with third-party depositaries) 090 In safes (of the institution) 100 With the reporting institution 110 Client debit positions 120 (Valuation differences) 130 Client financial instruments given as collateral 140 Total a. 199
03.70 b.
Financial instruments to deliver to clients/counterparties 210 Transactions in progress 220 Securities financing contracts 230 Regularizations (e.g. corporate actions) 240 Client financial instruments 250 Non-professional clients 260

• in wealth management 270
• outside wealth management 280
  Professional clients 290
• in wealth management 300
• outside wealth management 310
  Credit balances at depositaries 320
  (Valuation differences) 330
  Client financial instruments received as collateral 340 Total b. 399
  Table 03.70 - BALANCE OF FINANCIAL INSTRUMENTS
  BNB Schema A
  Book I - May 2014 268

2
Comments on table 03.70
Balance of financial instruments
This table covers the balance of financial instruments held on behalf of their clients by credit institutions and is drawn up in euros. The item "transactions in progress" includes operations that are not directly recorded on the accounts of clients/counterparties (for example: operations settled under "contractual settlement" conditions). The item "valuation differences" results from positions for which the institution has intentionally used valuations that deviated from those observed by the custodian (to be justified internally). The item "client debit positions" corresponds to client/custodian accounts with an inverted balance (for example: net short position, options issued by the client). The item "with the reporting institution" includes in particular all products/positions for which the institution acts or has acted as counterparty (for example: treasury bills issued, derivative products). Note that the submission of this table will be carried out via the XBRL electronic protocol. BNB Schema A Book I - May 2014 269

Tables 03.90 to 03.99 inclusive
(indicate by x)
03.90 03.91 03.92 03.93 03.94 03.95 03.96 03.97 03.98 03.99

DETAILED STATEMENT OF SECURITIES, NEGOTIABLE INSTRUMENTS AND FINANCIAL FIXED ASSETS (00/130 and 171) ______________________________________________________________________________________________________________________________________________

1. Reporting credit institution: code
   Name: ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10
• situation of foreign branches 19
• social situation 20

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each month b. Support number:

---

4. Currencies on which and in which the report is made:

• all currencies: in each of
  the currencies concerned x 1 0

NB: in column 60 of table 03.98:
. all currencies in
EUR equivalent (codtyp 2) x 2 E U R

---

5. Unit in which amounts are expressed:
   thousands x 3
   ______________________________________________________________________________________________________________________________________________ Commentary on tables 03.90 to 03.99 inclusive: see the text following the tables. BNB Schema A Book I - May 2014 270

Code ID Denomination Office Code
Code 05 10 11 15 20 21 40 50 60 70 71
001
002
003
(1) Amount in the currency concerned.
Table 03.90 - I. FIXED INCOME SECURITIES AND NEGOTIABLE INSTRUMENTS FOR PLACEMENT (00/131.1 A 131.4 INCL. AND PARTIM 00/131.6)
Identification of securities Rating Number of the sub-item of the accounting statement in which the securities are recorded ID Currency (code ISO4217) Nominal value (1) Amount (1) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Market value (1) BNB Schema A Book I - May 2014 271

Code ID Denomination
Code 05 10 11 15 25 40 60 70 71
001
002
003
(1) In units.
(2) Amount in the currency concerned.
Table 03.91 - II. SHARES, COMPANY PARTS AND OTHER VARIABLE INCOME SECURITIES FOR PLACEMENT (00/131.5 AND
PARTIM 00/131.6)
Number of the sub-item of the accounting statement in which the securities are recorded ID Number (1) Currency (code ISO4217) Amount (2) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Market value (2) Identification of securities BNB Schema A Book I - May 2014 272

Table 03.92 - III. SHORT-TERM NEGOTIABLE INSTRUMENTS TO BE REALIZED (00/132)
Code ID Denomination Office Code
Code 05 10 11 15 20 21 40 50 60 70 71
001
002
003
(1) Amount in the currency concerned.
Identification of securities Rating Number of the sub-item of the accounting statement in which the securities are recorded ID Currency (code ISO4217) Nominal value (1) Amount (1) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Market value (1) BNB Schema A Book I - May 2014 273

Table 03.93 - IV. PLACEMENTS IN SHORT-TERM NEGOTIABLE INSTRUMENTS (00/133)
Code ID Denomination Office Code
Code 05 10 11 15 20 21 40 50 60 70 71
001
002
003
(1) Amount in the currency concerned.
Identification of securities Rating Number of the sub-item of the accounting statement in which the securities are recorded ID Currency (code ISO4217) Nominal value (1) Amount (1) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Market value (1) BNB Schema A Book I - May 2014 274

Table 03.94 - V. FIXED INCOME SECURITIES TO BE REALIZED (00/134.1 A 134.3 INCL. AND 134.51)
Code ID Denomination Office Code
Code 05 10 11 15 20 21 40 50 60 70 71
001
002
003
(1) Amount in the currency concerned.
Identification of securities Rating Number of the sub-item of the accounting statement in which the securities are recorded ID Currency (code ISO4217) Nominal value (1) Amount (1) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Market value (1) BNB Schema A Book I - May 2014 275

Table 03.95 - VI. SHARES AND COMPANY PARTS AND OTHER VARIABLE INCOME SECURITIES TO BE REALIZED (00/134.4 AND 134.52)
Code ID Denomination C/N (1) Total of securities concerned Of which ex-issuances (5) Code 05 10 11 15 16 25 30 40 60 65 70 71 001 002 003 (1) C = credit institution, N = enterprise other than a credit institution. (2) In units. (3) The mention of voting rights is optional when the value of the block of shares concerned is less than EUR 123,946.76 (EUR equivalent of 5 million BEF). Percentage to be mentioned with two decimal places. (4) Amount in the currency concerned. (5) That is to say, the securities referred to in Article 32, § 3, of the law on the status and control of credit institutions. Number of the sub-item of the accounting statement in which the securities are recorded Number ID (2) Voting right in % (3) Currency (code ISO4217) Market value (4) Amount (4) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Identification of securities BNB Schema A Book I - May 2014 276

Table 03.96 - VII. PLACEMENTS IN FIXED INCOME SECURITIES (00/135.1 A 135.3 INCL. AND 135.51)
Code ID Denomination Office Code
Code 05 10 11 15 20 21 40 50 60 70 71
001
002
003
(1) Amount in the currency concerned.
Rating Market value
(1)
Number of the sub-item of the accounting statement in which the securities are recorded Identification of securities ID Currency (code ISO4217) Nominal value (1) Amount (1) to the extent that the securities are recorded in the sub-item concerned of the accounting statement BNB Schema A Book I - May 2014 277

Code ID Denomination L. 22.3.93
Code 05 10 11 15 17 25 30 40 60 70 71
001
002
003
(1) In units.
(2) Percentage to be mentioned with two decimal places.
(3) Amount in the currency concerned.
Table 03.97 - VIII. PLACEMENTS IN SHARES, COMPANY PARTS AND OTHER VARIABLE INCOME SECURITIES (00/135.4 AND 135.52)
Number of the sub-item of the accounting statement in which the securities are recorded Identification of securities Market value (3) ID Amount (3) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Number (1) Voting right in % (2) Currency (code ISO4217) BNB Schema A Book I - May 2014 278

Code ID Denomination L. 22.3.93
Code 05 10 11 15 17 35 60 70 71
001
002
003
(1) Relative importance as a percentage of the capital of the concerned enterprise or company. Percentage to be mentioned with two decimal places. (2) In EUR equivalent.
Table 03.98 - IX. PARTICIPATIONS (00/171.2 AND 171.3) AND SHARES AND COMPANY PARTS FALLING UNDER FINANCIAL FIXED ASSETS (00/171.41)
Number of the sub-item of the accounting statement in which the securities are recorded Identification of securities ID Relative importance (1) EUR equivalent for which the securities are recorded in the sub-item concerned of the accounting statement Market value (2) BNB Schema A Book I - May 2014 279

Code ID Denomination
Code 05 10 11 15 40 50 60 70 71
001
002
003
(1) Amount in the currency concerned.
Table 03.99 - X. OTHER FINANCIAL FIXED ASSETS THAN PARTICIPATIONS AND SHARES AND COMPANY PARTS (00/171.42 A
171.44 INCL.)
Identification of securities Number of the sub-item of the accounting statement in which the securities are recorded ID Currency (code ISO4217) Nominal value (1) Amount (1) to the extent that the securities are recorded in the sub-item concerned of the accounting statement Market value (1) BNB Schema A Book I - May 2014 280

Comments on tables 03.90 to 03.99 inclusive
DETAILED STATEMENT OF SECURITIES, NEGOTIABLE INSTRUMENTS AND FINANCIAL FIXED ASSETS

1. These tables list nominally the assets recorded in items 130 and 171
   of the accounting statement.
2. In column 10 (Code), the ISIN code is indicated by priority.
   Column 11 (ID = Identification) indicates whether the code in column 10 is the ISIN code ("ISIN") or, failing that, another code ("CUSIP", "SEDOL", "COMMON", etc.).
3. By "rating" of fixed income securities and negotiable instruments, it is meant
   the credit label attributed by specialized agencies. The mention of the "rating" is made by indicating the name of the agency and the rating code and is mandatory for tables 03.90, 03.92 and 03.94.
4. In table 03.95 (Shares and company parts and other variable income securities
   to be realized), the mention of the voting right attached to the shares (col. 30) is optional when the value of the block of shares concerned is less than EUR 123,946.76 (EUR equivalent of 5 million BEF). In column 16, the identification of the issuer is made by the mention "C" if it is a credit institution and "N" if it is another enterprise. 4bis. In tables 03.97 (Placements in shares and company parts and other variable income securities) and 03.98 (Participations and shares and company parts falling under financial fixed assets), it is necessary to enter, in column 17, the mention "32.4.1", "32.4.2", "32.4.3", "32.4.4", "32.4.5", "32.5 NL" or "32.5 L", depending on whether the issuer is an enterprise referred to respectively in Article 32, § 4, 1°, in Article 32, § 4, 2°, in Article 32, § 4, 3°, in Article 32, § 4, 4°, in Article 32, § 4, 5°, in Article 32, § 5, excluding qualified participations [cf. NL = unlimited holding of shareholder rights] or in Article 32, § 5, insofar as it concerns qualified participations [L = limited holding of shareholder BNB Schema A Book I - May 2014 281 rights], of the law of 22 March 1993 on the status and control of credit institutions.
5. Credit institutions with branches abroad report on the social situation by drawing up separate tables, on the one hand, for the territorial situation
   (code situation 10) and, on the other hand, for the situation of all foreign branches (code situation 19).
6. Column 71 (ID = Identification) indicates by a number whether the market value
   in column 70 is a true market value in clean price ("1") or, failing that, the best estimate ("2").
   BNB Schema A
   Book I - May 2014 282

(indicate by x) Table 10.20

1 2 3 4 10.20 x
CONCENTRATION OF DEBTS TOWARDS CREDITORS WHO ARE NOT AFFILIATED ENTERPRISES TO THE REPORTING CREDIT INSTITUTION ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10 - social situation 20

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each calendar quarter b. Support number:

---

4. Currencies on which and in which the report is made:

• all currencies
  for EUR equivalent x 2 E U R

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 10.20: See the text following the table. BNB Schema A Book I - May 2014 283

Table 10.20 - CONCENTRATION OF DEBTS TOWARDS CREDITORS WHO ARE NOT AFFILIATED ENTERPRISES TO THE REPORTING CREDIT
INSTITUTION
Credit institutions Other creditors
Total in to in to
Belgium abroad Belgium abroad
Code 10 15 20 25 29
I. Useful own funds of the reporting credit institution 010
II. Creditors >= 50% of useful own funds
a) amount (EUR + foreign currencies) 020 b) number of creditors (in units) 030
III. Creditors >= 20% < 50% of useful own funds
a) amount (EUR + foreign currencies) 040 b) number of creditors (in units) 050 BNB Schema A Book I - May 2014 284

Commentary on table 10.20
CONCENTRATION OF DEBTS TOWARDS CREDITORS WHO ARE NOT AFFILIATED ENTERPRISES TO THE REPORTING CREDIT INSTITUTION

1. This table provides overall figures concerning debts which, per creditor,
   reach a volume equal to or greater than 20 and 50% of the useful own funds of the reporting institution.
2. In order to determine whether debts towards a creditor reach or not one of the
   aforementioned thresholds, the following types of debts will be considered:
   a) towards credit institutions, the debts referred to in item 00/212 of the liability, except those referred to in sub-items 00/212.51, 212.52 and 212.53 (Debts resulting from rediscounting of commercial bills and by sale-and-repurchase of securities issued by public administrations and other economic sectors); b) towards other creditors, the debts referred to in item 00/220 of the liability (Debts towards customers), except those recorded in sub-items 00/221.6 (Regulated savings deposits), 221.7 (Linked to mortgage loans), 222.2 (Short position in the commercial portfolio of securities and other negotiable instruments) and 222.3 (Other debts).
3. Useful own funds are those calculated in accordance with Articles 14
   and 15 of the regulation on the own funds of credit institutions.
4. By "Credit institutions", it is meant in columns 10 and 15 the same
   institutions as in item 00/212 of the liability (Debts towards credit institutions).
   BNB Schema A
   Book I - May 2014 285

(indicate by x) Table 43.03
1 2 3 4 43.03 x
DECOMPOSITION OF CLAIMS AND COMMITMENTS BY COUNTRY ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report:
   territorial situation x 10

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each month b. Support number:

---

4. Currencies on which and in which the report is made (indicate by x):

• all currencies 2 E U R - on a specific currency 5 E U R
  for EUR equivalent in the currency concerned: 5 D K K exhaustive communication 5 S E K (see the comment) 5 G B P 5 A U D 5 C A D 5 C H F 5 J P Y 5 N O K 5 N Z D 5 U S D 5 . . . ________________________________________________________________________________________________________________________________________________

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on table 43.03: see the text following the table. BNB Schema A Book I - May 2014 286

assimilated
Central banks and bodies
Credit institutions
Total I
Other financial institutions pension funds
Insurance companies and
Non-financial enterprises
Households household services
Non-profit institutions serving
IV Total
Code XX005 XX010 XX019 XX049 XX050 XX059 XX069 XX070 XX076 XX080 XX085 XX089 XX109 Asset

1. Cash and interbank claims (110)
   A) Cash, cash at delegated agents (111.1 and 111.2) 004 B) Claims on central banks, postal check offices and claims on credit institutions (111.3, 111.4 and 112) a) <= 1 year 010 b) > 1 year 011 c) Total B 015 C) Total (119) 019
2. Claims on customers (120)
   A) Credits originally granted by the institution (121) a) <= 1 year 020 b) > 1 year 021 c) Total A 025 B) Other debtors (122) 027 C) Total (129) 029
3. Securities, other negotiable instruments and shares (130)
   A) Securities and other negotiable instruments (139 - 131.5 - 134.4 - 135.49) a) <= 1 year 030 b) > 1 year 031 c) Total A 035 B) Shares (131.5, 134.4 and 135.49) 037 C) Total (139) 039
4. Other assets (140) 049
5. Uncollectable or doubtful claims (150) 059
6. Regularization accounts (160)
   A) Derivative instruments 060
   B) Accrued but not yet due interest 061 a) Credits/Deposits 065 b) Securities 066 C) Other 062 D) Total (169) 069
7. Fixed assets (170)
   A) Financial fixed assets (171) 070
   B) Other fixed assets 071
   C) Total (179) 079
8. Own shares (180) 089
9. TOTAL ASSET (199) 099
   IV Money investment funds
   TABLE 4303 - DECOMPOSITION OF CLAIMS AND COMMITMENTS BY COUNTRY
   Country (exhaustive list of individual countries) I Financial enterprises (partim) II Public administrations V Other VI Total (I+II+III+IV +V) III Deposit institutions other than credit institutions BNB Schema A Book I - May 2014 287

assimilated
Central banks and bodies
Credit institutions
Total I
Other financial institutions pension funds
Insurance companies and
Non-financial enterprises
Households household services
Non-profit institutions serving
IV Total
Code XX005 XX010 XX019 XX049 XX050 XX059 XX069 XX070 XX076 XX080 XX085 XX089 XX109 IV Money investment funds
TABLE 4303 - DECOMPOSITION OF CLAIMS AND COMMITMENTS BY COUNTRY
Country (exhaustive list of individual countries) I Financial enterprises (partim) II Public administrations V Other VI Total (I+II+III+IV +V) III Deposit institutions other than credit institutions Liability

1. Interbank debts (210)
   a) <= 1 year 110 b) > 1 year 111 c) Total (219) 119
2. Debts towards customers (220)
   A) Deposits and Secured borrowings (221 and 222.1) a) <= 1 year 120 b) > 1 year 121 c) Total (221.9 in 222.19) 125 B) Short position (222.2) 126 C) Other debts (222.39) 128 D) Total (229) 129
3. Debt securities (230)
   a) <= 1 year 130 b) > 1 year 131
   Of which: residual maturity <= 1 year 132 c) Total (239) 139
4. Other liabilities (249) 149
5. Value reductions, provisions,
   pension funds and deferred taxes (250)
   A) Value reductions on uncertain evolution credit risks (251.9) 150 B) Value reductions on securities and negotiable instruments (252.29) 151 C) Provisions, pension funds for risks and deferred taxes (253.9, 254.9 and 258) 152 D) Total (259) 159
6. Regularization accounts (260)
   A) Derivative instruments 160
   B) Accrued but not yet due interest 161 a) Credits/Deposits 165 b) Securities 166 C) Other 162 D) Total (269) 169
7. Subordinated debts (270)
   A) Subordinated convertible and non-convertible bonds (271 and 272) 170 B) Other term subordinated borrowings and subordinated advances (273 and 274) 171 C) Total (279) 179
8. Equity (280)
   A) Capital (281.9) 187
   B) Other 188
   C) Total (289) 189
9. TOTAL LIABILITY (299) 199
   BNB Schema A
   Book I - May 2014 288

assimilated
Central banks and bodies
Credit institutions
Total I
Other financial institutions pension funds
Insurance companies and
Non-financial enterprises
Households household services
Non-profit institutions serving
IV Total
Code XX005 XX010 XX019 XX049 XX050 XX059 XX069 XX070 XX076 XX080 XX085 XX089 XX109 IV Money investment funds
TABLE 4303 - DECOMPOSITION OF CLAIMS AND COMMITMENTS BY COUNTRY
Country (exhaustive list of individual countries) I Financial enterprises (partim) II Public administrations V Other VI Total (I+II+III+IV +V) III Deposit institutions other than credit institutions OFF-BALANCE SHEET ITEMS

1. Derivative instruments
   A) Asset = the sum of all positive market values 220 B) Liability = the sum of all negative market values 260
2. Securities and claims entrusted to the institution (371)
   A) Breakdown by sector, to whom the securities and claims are entrusted a) Fiduciary claims, no risk on the institution (partim 371.41) 329 b) Fiduciary securities, no risk on the institution (partim 371.41)
   1) <= 1 year 330
   2) > 1 year 331
   Of which: residual maturity <= 1 year 332
   3) Total (partim 371.41) 339
   B) Breakdown by sector, by whom the securities and claims are entrusted a) Fiduciary claims, no risk on the institution (partim 371.41) 349 b) Fiduciary securities, no risk on the institution (partim 371.41) 359 BNB Schema A Book I - May 2014 289

Commentary on Table 43.03
BREAKDOWN OF CLAIMS AND COMMITMENTS BY COUNTRY
I. General Commentary

1. This table must be prepared solely on a territorial basis.
2. Separate tables must be prepared at the end of each month:
   a. for all currencies for EUR equivalent; b. for all currencies, in each of the currencies concerned.
   II. Particular Commentary
   List of countries
   The reference is the ISO "country" code (ISO-3166), supplemented with the following country codes:
   XA European Central Bank - Frankfurt;
   XB International organizations having their main seat outside Belgian territory, excluding organizations of the European Union as well as NATO and SHAPE. XC NATO, SHAPE and subordinate bodies and services having their main seat on Belgian territory; XD Organizations of the European Union having their main seat on Belgian territory; XE International organizations having their main seat on Belgian territory, to the exclusion of organizations of the European Union as well as NATO and SHAPE. XF NATO, SHAPE and subordinate bodies and services having their main seat outside Belgian territory; XG Organizations of the European Union having their main seat outside Belgian territory; XH Bank for International Settlements (BIS) - Basel; On the website of the National Bank of Belgium you can find more information regarding the allocation of main institutions into these codes. BNB Schema A Book I - May 2014 290

Part "Off-Balance Sheet Items"
Lines 220 and 260
Derivative instruments must be reported based on market values. All derivative instruments with positive market value are included in line item 220; all derivative instruments with negative market value are included in line item 260. These lines must mention derivative instruments forming part of the balance sheet as well as off-balance sheet derivative instruments. Lines 329 to 359 These lines include all fiduciary assets and claims entrusted to the reporting establishment, without risk to the establishment. The reporting establishment, acting as trustee, records these operations in item 371.41 of the off-balance sheet. The establishment that is the settlor/trustor must report nothing in these lines. The fiduciary assets and claims entrusted to the establishment, which acts as trustee, are broken down by sector to whom and by whom these assets and claims have been entrusted. Example: Bank A in Italy instructs Bank B in Belgium to purchase securities in its own name but entirely for the account and at the risk of Bank A. Bank A provides the necessary means to Bank B. Bank B purchases these securities from Bank C in Germany. Bank B, acting as trustee, is a Belgian bank that records this operation in item 371.41 of the off-balance sheet and also in Table
43.03 (entrusted to credit institutions, entrusted by credit institutions).
BNB Schema A
Book I - May 2014 291

(indicate by x) Table 43.33
1 2 3 4 43.33 x
CLAIMS AND COMMITMENTS ON OR TOWARDS
THE PARENT COMPANY, THE BRANCHES, THE SUBSIDIARIES AND THE SISTER COMPANIES

1. Reporting credit institution: Code
   Name:........................................
2. Situation subject to the report:
   territorial situation x 10
3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each month b. Support number:
4. Currency on which and in which the report is made (indicate by x):

• all currencies 2 EUR - on a specific currency 5 EUR
  for EUR equivalent in the currency concerned 5 DKK comprehensive communication 5 SEK (see commentary) 5 GBP 5 AUD 5 CAD 5 CHF 5 JPY 5 NOK 5 NZD 5 USD 5 . . .

5. Unit in which amounts are expressed:
   thousands x 3
   Commentary on Table 43.33: see the text following the table.
   BNB Schema A
   Book I - May 2014 292

I Financial
Enterprises
(partly) Credit Institutions
Other Financial Institutions pension funds
Insurance Companies and
Non-financial Enterprises
Code XX010 XX050 XX059 XX069 XX070 XX076 XX109 Assets 1.Cash and interbank claims (110) A) Cash, cash held with delegated agents (111.1 and 111.2) 004 B) Claims on central banks, postal check offices and claims on credit institutions (111.3,111.4 and 112) a) <= 1 year 010 b) > 1 year 011 c) Total B 015 C) Total (119) 019 2.Claims on customers (120) A) Credits originally granted by the establishment (121) a) <= 1 year 020 b) > 1 year 021 c) Total A 025 B) Other debtors (122) 027 C) Total (129) 029 3.Securities, other negotiable instruments and shares (130) A) Securities and other negotiable instruments (139 - 131.5 - 134.4 - 135.49) a) <= 1 year 030 b) > 1 year 031 c) Total A 035 B) Shares (131.5,134.4 and 135.49) 037 C) Total (139) 039 4.Other assets (140) 049 5.Unrecoverable or doubtful claims (150) 059 6.Regularization accounts (160) A) Derivative instruments 060 B) Accrued but unpaid interest 061 C) Others 062 D) Total (169) 069 7.Fixed assets (170) A) Financial fixed assets (171) 070 B) Other fixed assets 071 C) Total (179) 079 8.Treasury shares (180) 089 9.TOTAL ASSETS (199) 099 IV Money Investment Funds V Others VI Total (I+III+IV+V) Countries (exhaustive list of individual countries) TABLEAU 4333 - CLAIMS AND COMMITMENTS ON OR TOWARDS THE PARENT COMPANY, THE BRANCHES, THE SUBSIDIARIES AND THE SISTER COMPANIES III Deposit Institutions other than credit Institutions BNB Schema A Book I - May 2014 293

I Financial
Enterprises
(partly) Credit Institutions
Other Financial Institutions pension funds
Insurance Companies and
Non-financial Enterprises
Code XX010 XX050 XX059 XX069 XX070 XX076 XX109 IV Money Investment Funds V Others VI Total (I+III+IV+V) Countries (exhaustive list of individual countries) TABLEAU 4333 - CLAIMS AND COMMITMENTS ON OR TOWARDS THE PARENT COMPANY, THE BRANCHES, THE SUBSIDIARIES AND THE SISTER COMPANIES III Deposit Institutions other than credit Institutions Liabilities 1.Interbank debts (210) a) <= 1 year 110 b) > 1 year 111 c) Total (219) 119 2.Debts towards customers (220) A) Deposits and Secured Borrowing Debts (221 and 222.1) a) <= 1 year 120 b) > 1 year 121 c) Total (221.9 en 222.19) 125 B) Short position (222.2) 126 C) Other debts (222.39) 128 D) Total (229) 129 3.Debt represented by a security (230) a) <= 1 year 130 b) > 1 year 131 Of which: residual duration <= 1 year 132 c) Total (239) 139 4.Other liabilities (249) 149 5.Value reductions, provisions, provision funds and deferred taxes (250) A) Value reductions on uncertain evolving credit risks (251.9) 150 B) Value reductions on securities and negotiable instruments (252.29) 151 C) Provisions, provision funds for risks and deferred taxes (253.9,254.9 and 258) 152 D) Total (259) 159 6.Regularization accounts (260) A) Derivative instruments 160 B) Accrued but unpaid interest 161 C) Others 162 D) Total (269) 169 7.Subordinated debts (270) A) Subordinated convertible and non-convertible bonds (271 and 272) 170 B) Other term subordinated borrowings and subordinated advances (273 and 274) 171 C) Total (279) 179 8.Equity (280) A) Capital (281.9) 187 B) Others 188 C) Total (289) 189 9.TOTAL LIABILITIES (299) 199 OFF-BALANCE SHEET ITEMS

1. Derivative instruments
   A) Asset = the sum of all positive market values 220 B) Liability = the sum of all negative market values 260 2.Values and claims entrusted to the establishment (371) A) Breakdown by sector, to whom the values and claims are entrusted a) Fiduciary claims, without risk to the establishment (partim 371.41) 329 b) Fiduciary values, without risk to the establishment (partim 371.41)
   1) <= 1 year 330
   2) > 1 year 331
   Of which: residual duration <= 1 year 332
   3) Total (partim 371.41) 339
   B) Breakdown by sector, by whom the values and claims are entrusted a) Fiduciary claims, without risk to the establishment (partim 371.41) 349 b) Fiduciary values, without risk to the establishment (partim 371.41) 359 BNB Schema A Book I - May 2014 294

Commentary on Table 43.33
CLAIMS AND COMMITMENTS ON OR TOWARDS THE PARENT COMPANY, THE BRANCHES, THE SUBSIDIARIES AND THE SISTER COMPANIES
I. General Commentary

1. This table must be prepared solely on a territorial basis.
2. Separate tables must be prepared at the end of each month:
   a. for all currencies for EUR equivalent; b. for all currencies, in each of the currencies concerned.
   II. Particular Commentary
   List of countries
   The reference is the ISO "country" code (ISO-3166), supplemented with the following country codes:
   XA European Central Bank - Frankfurt;
   XB International organizations having their main seat outside Belgian territory, excluding organizations of the European Union as well as NATO and SHAPE. XC NATO, SHAPE and subordinate bodies and services having their main seat on Belgian territory; XD Organizations of the European Union having their main seat on Belgian territory; XE International organizations having their main seat on Belgian territory, to the exclusion of organizations of the European Union as well as NATO and SHAPE. XF NATO, SHAPE and subordinate bodies and services having their main seat outside Belgian territory; XG Organizations of the European Union having their main seat outside Belgian territory; XH Bank for International Settlements (BIS) - Basel; On the website of the National Bank of Belgium you can find more information regarding the allocation of main institutions into these codes. BNB Schema A Book I - May 2014 295

Part "Off-Balance Sheet Items"
Lines 220 and 260
Derivative instruments must be reported based on market values. All derivative instruments with positive market value are included in line item 220; all derivative instruments with negative market value are included in line item 260. These lines must mention derivative instruments forming part of the balance sheet as well as off-balance sheet derivative instruments. Lines 329 to 359 These lines include all fiduciary assets and claims entrusted to the reporting establishment, without risk to the establishment. The reporting establishment, acting as trustee, records these operations in item 371.41 of the off-balance sheet. The establishment that is the settlor/trustor must report nothing in these lines. The fiduciary assets and claims entrusted to the establishment, which acts as trustee, are broken down by sector to whom and by whom these assets and claims have been entrusted. Example: Bank A in Italy instructs Bank B in Belgium to purchase securities in its own name but entirely for the account and at the risk of Bank A. Bank A provides the necessary means to Bank B. Bank B purchases these securities from Bank C in Germany. Bank B, acting as trustee, is a Belgian bank that records this operation in item 371.41 of the off-balance sheet and also in Table
43.03 (entrusted to credit institutions, entrusted by credit institutions).
BNB Schema A
Book I - May 2014 296

(indicate by x) Table 43.80

1 2 3 4 43.80 x
DISTRIBUTION OF ASSETS AND LIABILITIES BY COUNTRY ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution : Code
   Name : ...........................................................

---

2. Situation subject to the report (indicate by x) :

• territorial situation 10
• social situation 20
• consolidated situation 30

---

3. a. Report date : c. Report frequency :
   (year) (month) (day) - at the end of each calendar quarter b. Support number :

---

4. Currencies on which and in which the report is made :

• all currencies
  for EUR equivalent x 2 EUR

---

5. Unit in which amounts are expressed :
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on Table 43.80 : See the text following the table. BNB Schema A Book I - May 2014 297

Distribution by country
(ISO-3166 code)
Code XX
I. ACCORDING TO THE ORIGINAL BENEFICIARIES OF THE CREDIT
A. Assets, excluding derivative instruments 100 a. Assets of Belgian seats of the reporting establishment 101 b. Assets of foreign seats of the reporting establishment 102
c. Assets of subsidiaries of the reporting establishment 103
A.1. Cross-border assets 110 a. Analysis by sector a.1. Central banks and similar bodies 111 a.2. Credit institutions 112 a.3. Public administrations 113 a.4. Other monetary financial institutions 114 a.5. Other financial enterprises 115 a.6. Non-financial enterprises 116 a.7. Households (including ISBL serving households) 117 a.8. Non-financial assets 118 b. Analysis according to residual duration b.1. <= 1 year 121 b.2. > 1 year, <= 2 years 122 b.3. > 2 years 123 b.4. Indeterminate 124 A.2. Local assets in non-local currency 130 a. Analysis by sector a.1. Central banks and similar bodies 131 a.2. Credit institutions 132 a.3. Public administrations 133 a.4. Other monetary financial institutions 134 a.5. Other financial enterprises 135 a.6. Non-financial enterprises 136 a.7. Households (including ISBL serving households) 137 a.8. Non-financial assets 138 b. Analysis according to residual duration b.1. <= 1 year 141 b.2. > 1 year, <= 2 years 142 b.3. > 2 years 143 b.4. Indeterminate 144 A.3. Local assets in local currency 150 a. Analysis by sector a.1. Central banks and similar bodies 151 a.2. Credit institutions 152 a.3. Public administrations 153 a.4. Other monetary financial institutions 154 a.5. Other financial enterprises 155 a.6. Non-financial enterprises 156 a.7. Households (including ISBL serving households) 157 a.8. Non-financial assets 158 b. Analysis according to residual duration b.1. <= 1 year 161 b.2. > 1 year, <= 2 years 162 b.3. > 2 years 163 b.4. Indeterminate 164 B. Derivative instruments (asset) 170 a. Forming part of total assets 171 b. Off-balance sheet 172
C. Off-balance sheet
C.1. Used commitment credits 180
C.2. Available margin of confirmed credit lines 190 a. For disbursement credits 191 b. For commitment credits 192 D. General Total 199 Tableau 43.80 - DISTRIBUTION OF ASSETS AND LIABILITIES BY COUNTRY BNB Schema A Book I - May 2014 298

Distribution by country
(ISO-3166 code)
Code XX
Tableau 43.80 - DISTRIBUTION OF ASSETS AND LIABILITIES BY COUNTRY E. Liabilities, excluding derivative instruments 200 a. Liabilities of Belgian seats of the reporting establishment 201 b. Liabilities of foreign seats of the reporting establishment 202
c. Liabilities of subsidiaries of the reporting establishment 203
E.1. Borrowed capital 210 a. Analysis by instrument a.1. Debts 211 a.2. Debt represented by a security 212 Analysis according to residual duration

• <= 1 year 213

• 1 year 214
  a.3. Other liabilities 215 b. Memo: local liabilities in local currency 220 E.2. Equity 230 F. Derivative instruments (liability) 240 a. Forming part of total liabilities 241 b. Off-balance sheet 242
  II. RISK TRANSFERS
  A. Assets, excluding derivative instruments a. Deductions 310 a.1. Assets on seats located in this country but whose main seat is established in another country 311 a.2. Assets on residents of this country but guaranteed by residents of another country 312 a.3. Assets guaranteed by the National Office for Export Credit (Ducroire) 313 b. Additions 320 b.1. Assets on seats located in another country but whose main seat is established in this country 321 b.2. Assets on residents of other countries but guaranteed by residents of this country 322
  c. Net risk transfers 330
  B. Derivative instruments (asset) a. Deductions 340 b. Additions 350
  c. Net risk transfers 360
  C. Off-balance sheet
  C.1. Used commitment credits a. Deductions 370 b. Additions 380
  c. Net risk transfers 390
  C.2. Available margin of confirmed credit lines - Disbursement credits a. Deductions 400 b. Additions 410
  c. Net risk transfers 420
  C.2. Available margin of confirmed credit lines - Commitment credits a. Deductions 430 b. Additions 440
  c. Net risk transfers 450
  BNB Schema A
  Book I - May 2014 299

Distribution by country
(ISO-3166 code)
Code XX
Tableau 43.80 - DISTRIBUTION OF ASSETS AND LIABILITIES BY COUNTRY
III. ACCORDING TO ULTIMATE RISK
A. Assets, excluding derivative instruments 600 a. Analysis by sector a.1. Central banks and similar bodies 601 a.2. Credit institutions 602 a.3. Public administrations 603 a.4. Other monetary financial institutions 604 a.5. Other financial enterprises 605 a.6. Non-financial enterprises 606 a.7. Households (including ISBL serving households) 607 a.8. Non-financial assets 608 b. Analysis by type b.1. Cross-border assets 611 b.2. Local assets 612 B. Derivative instruments (asset)
2.1. Credit derivatives (reporting establishment = 'protection buyer')
a. Hedging operations 751 b. Others 752
c. Total 759
2.2. Credit derivatives (reporting establishment = 'protection seller')
a. Hedging operations 761 b. Others 762
c. Total 769
2.3. Other OTC derivative instruments
a. Hedging operations a.1. Forwards 771 a.2. Swaps 772 a.3. Options 773 a.4. Others 774 a.5. Total 779 b. Other operations b.1. Forwards 781 b.2. Swaps 782 b.3. Options 783 b.4. Others 784 b.5. Total 789
c. Distribution by instrument impossible due to netting agreements 790
2.4. Other derivative instruments 800
C. Off-balance sheet
C.1. Used commitment credits 910
C.2. Available margin of confirmed credit lines 920 a. For disbursement credits 921 b. For commitment credits 922 D. General Total 999 BNB Schema A Book I - May 2014 300

Commentary on Table 43.80
DISTRIBUTION OF ASSETS AND LIABILITIES BY COUNTRY
I. General Commentary

1. This table must be prepared by Belgian law credit institutions solely
   on a consolidated basis, or on a social basis if the Belgian law credit institution is not subject to control on a consolidated basis. Branches of foreign law credit institutions must prepare this table on a territorial basis.
2. Without prejudice to reclassifications in the part of the table titled "II. Risk Transfers"
   and "III. According to Ultimate Risk", the geographic breakdown is carried out in accordance with the general instructions relating to the periodic report, Chapter I,
   section 2, § 6. Assets, debts and commitments towards international organizations
   are however mentioned in accordance with the list of countries described in the particular commentary of this table. BNB Schema A Book I - May 2014 301

II. Particular Commentary
List of countries
The reference is the ISO "country" code (ISO-3166), supplemented by the following country codes:
XA European Central Bank - Frankfurt;
XB International organizations having their seat outside Belgian territory, to the exclusion of organizations of the European Union as well as NATO and SHAPE; XC NATO, SHAPE and subordinate bodies and services having their seat on Belgian territory; XD Organizations of the European Union having their seat on Belgian territory; XE International organizations having their seat on Belgian territory, to the exclusion of organizations of the European Union as well as NATO and SHAPE; XF NATO, SHAPE and subordinate bodies and services having their seat outside Belgian territory; XG Organizations of the European Union having their seat outside Belgian territory; XH Bank for International Settlements (BIS) - Basel; Further information regarding the allocation of main institutions into these codes can be obtained on the website of the National Bank of Belgium.
Part "I. ACCORDING TO THE ORIGINAL BENEFICIARIES OF THE CREDIT"
In the part of the table titled "I. According to the original beneficiaries of the credit", the operations are classified in the country where the original beneficiary is resident. Lines 110 to 164 These lines include all cross-border operations and all local operations regardless of the currency of all Belgian and foreign seats and all Belgian and foreign subsidiaries of the reporting credit institution that are included in the consolidation. – By cross-border operations of an implantation of a credit institution, one must understand operations towards a non-resident of the country of establishment of this implantation. – By local operations of an implantation of a credit institution, one must understand operations towards a resident of the country of establishment of this implantation. The few examples taken below in "III. Summary Table" illustrate the cross-border and local operations. BNB Schema A Book I - May 2014 302

Lines 111 to 118, 131 to 138 and 151 to 158 "Sectoral Analysis" For the "Sectoral Analysis" lines, refer to the definitions contained in the general instructions for the periodic report, Ch. I, section 2, § 7. The "Credit Institutions" sector takes priority over other sectors. Public enterprises, which are not credit institutions, must be recorded in the "Other Financial Corporations" sector if they are part of the financial sector; otherwise, they are recorded in the "Non-financial Corporations" sector. The "Other Monetary Financial Institutions" sector includes "Deposit-taking Corporations other than Credit Institutions" as well as "Money Market Funds". The "Non-financial Assets" line mentions assets that, due to their nature, cannot be attributed to a sector, such as tangible fixed assets.

Lines 121 to 124, 141 to 144 and 161 to 164 "Analysis by Residual Maturity" Operations are allocated according to residual maturity (unlike the periodic accounting statement where the allocation is based on initial maturity). Immediately callable assets must be reported on the "<= 1 year" line. The "Indeterminate" line covers assets that, due to their nature, cannot be attributed to a duration, such as fixed assets.

Lines 170 to 172 "Derivative Instruments (Assets)" Derivative instruments must be reported based on market values. All derivative instruments with a positive market value are included. Line 171 must mention derivative instruments that are part of the total assets, while line 172 covers off-balance sheet derivative instruments.

Line 180 "Used Commitment Credits"
Credit derivatives for which the reporting institution is the 'protection seller' must be reported on line 180 for their gross notional value (net of any cash collateral).

Lines 190 to 192 "Available Margin of Confirmed Credit Lines" Lines 191 and 192 must mention, respectively, the available margin of confirmed credit lines for disbursement credits (cf. 00/352.1, 352.2, 353.1) and commitment credits (cf. 00/352.3, 353.2).

BNB Schema A
Book I - May 2014 303

Lines 211 to 215 "Borrowed Funds, Analysis by Instrument" Line 211 "Debts" covers interbank debts, debts to customers, and subordinated debts (including accrued but unpaid interest on these debts).

Lines 240 to 242 "Derivative Instruments (Liabilities)" Derivative instruments must be reported based on market values. All derivative instruments with a negative market value are included. Line 241 must mention derivative instruments that are part of the total liabilities, while line 242 covers off-balance sheet derivative instruments.

Part "II. RISK TRANSFERS"
In the part of the table titled "II. According to Ultimate Risk", operations are classified in the country where the ultimate risk is located. Risk transfers have statistical significance and must be reported regardless of the reporting institution's opinion concerning the location of its effective risk. A single asset cannot be subject to more than one deduction or addition. In case of choice, priority will be given to lines 311 and 321 over lines 312 and 322. Thus, the ultimate risk of a claim on a head office is automatically located in the country of the head office, with or without a guarantee, and must be reported on lines 311 and 321 if the head office is established in another country. However, the relationship between a subsidiary and the parent company does not give rise to an automatic transfer. There is a risk transfer only in the case where there is a personal or real security, or a credit derivative for hedging purposes; this transfer must be reported on lines 312 and 322. A risk transfer between countries can also be accompanied by a risk transfer between sectors, described in lines 111 to 118, 131 to 138 and 151 to 158. To illustrate risk transfers, some examples are developed below in "III. Summary Table".

Lines 312 "Assets on residents of this country, but guaranteed by residents of another country" and 322 "Assets on residents of other countries but guaranteed by residents of this country" In the present case, only express and irrevocable guarantees (i.e., unconditionally and legally binding under a legal, statutory, or contractual provision) should be taken into account, which have the effect of shifting the repayment obligation of the assets to a resident of another country.

BNB Schema A
Book I - May 2014 304

Personal or real securities, or credit derivatives - such as 'credit default swaps' and 'total return swaps'-, which are used by the reporting institution to cover the credit risk of the counterparty (the reporting institution is therefore the 'protection buyer'), can be considered as an indicator of the location of the ultimate risk, namely the country of the guarantee counterparty. In the case where the available guarantee exceeds the risk position, internal risk management principles apply for the determination of the ultimate risk. 'Credit linked notes' have characteristics of credit derivatives but must be considered as securities, secured by a real guarantee. – For the holder of 'credit linked notes' and other secured instruments, the ultimate risk is located in the country in which the debtor of the underlying credit, instrument, or derivative product is a resident. In the case where this approach proves impossible, it is advisable either to make a reasonable estimate or to attribute the risk to the country of the issuer of the instruments (original beneficiary of the credit). – The issuer of 'credit linked notes' and secured instruments of the same characteristics must only report an outgoing risk transfer, given that the issuer receives cash for its instruments, which is considered as the disappearance of the risk.

Line 313 "Assets guaranteed by the National Office for Ducroire" Amounts must be reported to the extent that the assets are unconditionally guaranteed by the National Office for Ducroire.

Lines 340 to 360 "Risk Transfers of Derivative Instruments" These lines include:
– derivative instruments granted to head offices whose main seat is established in another country.
– derivative instruments granted to residents of one country but guaranteed by residents of another country. Derivative instruments include both derivative instruments that are part of the total assets and off-balance sheet derivative instruments.

BNB Schema A
Book I - May 2014 305

Part "III. ACCORDING TO THE ULTIMATE RISK"
In the part of the table titled "III. According to the Ultimate Risk", all cross-border operations and all local operations, both in local and non-local currency, of all Belgian and foreign head offices and all Belgian and foreign subsidiaries of the reporting credit institution that are included in the consolidation are reported, classified in the country where the ultimate risk is located according to the principles of risk transfers, described in Part "II. Risk Transfers". Cross-border and local operations are defined by analogy with lines 110 to 164.

Lines 601 to 608 "Sectoral Analysis"
The sectors are defined by analogy with lines 111 to 118, 131 to 138 and 151 to 158.

Lines 611 and 612 "Analysis by Type"
Line 611 must mention all cross-border assets, while line 612 must mention all local assets, both in local and non-local currency.

Lines 751 to 800 "Derivative Instruments"
Derivative instruments include both derivative instruments that are part of the total assets and off-balance sheet derivative instruments. This covers all cross-border and local operations, in local and non-local currency. Operations must be reported based on market values. The risk is calculated based on the sum of positive market values, taking into account bilateral and legally binding netting agreements.

Lines 751 to 769 "Credit Derivatives"
Lines 751 to 759 must mention credit derivatives for which the reporting institution is the 'protection buyer', while lines 761 to 769 cover credit derivatives for which the reporting institution is the 'protection seller'. Credit derivatives are reported separately due to the special treatment of credit derivatives for the determination of the ultimate risk.

Lines 771 to 790 "Other OTC Derivative Instruments" By "other OTC derivative instruments" is meant "forwards", "swaps" and "options", relating to financial instruments or commodities, which are not traded on an organized market. OTC derivative instruments that do not fall into these categories must be reported in the "other" category. The purpose of these lines is to develop a notion of the over-the-counter (OTC) market, distributed by country according to the ultimate risk.

BNB Schema A
Book I - May 2014 306

Line 790 "Distribution by instrument impossible due to netting agreements" covers OTC derivative instruments that, due to netting agreements with a counterparty, cannot be attributed to the instrument categories described above. In the case where the netting agreement with a counterparty contains both listed instruments and over-the-counter instruments, the net amounts are also reported on line 790. Netting agreements where no over-the-counter instrument is involved must be taken into consideration on line 800 "other derivative instruments".

Line 800 "other derivative instruments"
This line covers only derivative instruments that are not included in lines 751 to 790, such as derivative instruments that are traded on an organized market.

Lines 920 to 922 "Available Margin of Confirmed Credit Lines" Lines 921 and 922 must mention, respectively, the available margin of confirmed credit lines for disbursement credits (cf. 00/352.1, 352.2, 353.1) and commitment credits (cf. 00/352.3, 353.2).

BNB Schema A
Book I - May 2014 307

III. SUMMARY TABLE
CROSS-BORDER OPERATIONS
LOCAL OPERATIONS in local and non-local currency in non-local currency in local currency

Establishment in Belgium
All operations, regardless of currency, with non-residents of Belgium ex. An establishment (head office or subsidiary) in BE carries out an operation in USD, EUR... with FR, DE... but not with BE. All operations, in a currency other than EUR, with residents of Belgium ex. An establishment (head office or subsidiary) in Belgium carries out an operation in USD, GBP... but not in EUR, with BE. All operations, in EUR, with residents of Belgium ex. An establishment (head office or subsidiary) in Belgium carries out an operation in EUR with BE.

Establishment abroad
All operations, regardless of currency, with non-residents of the country of establishment of the establishment ex. An establishment (head office or subsidiary) in FR carries out an operation in USD, EUR... with DE, US... but not with FR. All operations, in non-local currency, with residents of the country of establishment of the establishment ex. An establishment (head office or subsidiary) in FR carries out an operation in USD, JPY... but not in EUR, with FR. All operations, in local currency, with residents of the country of establishment of the establishment ex. An establishment (head office or subsidiary) in FR carries out an operation in EUR, with FR.

Accounting
According to original credit beneficiaries:
Lines 100 to 103, 110 to 124
According to ultimate risk:
Lines 310 to 330, 600 to 608, 611/612
According to original credit beneficiaries:
Lines 100 to 103, 130 to 144
According to ultimate risk:
Lines 310 to 330, 600 to 608, 611/612
According to original credit beneficiaries:
Lines 100 to 103, 150 to 164
According to ultimate risk:
Lines 310 to 330, 600 to 608, 611/612

Example
An establishment in NL grants a credit in EUR to a resident of FR, who has made securities of a resident of LU available as a real guarantee. Lines 100 to 103, 110 to 124 → FR Line 312 → FR Line 322 → LU Lines 600 to 608, 611 → LU

An establishment in GB has a USD claim on a credit institution in GB, and the IT government explicitly guarantees correct repayment. Lines 100 to 103, 130 to 144 → GB Line 312 → GB Line 322 → IT Lines 600 to 608, 611 → IT

Risk transfer with change of sector
An establishment in GR has purchased securities in EUR, issued by a resident of GR, whose head office is established in the US Lines 100 to 103, 150 to 164 → GR Line 311 → GR Line 321 → US Lines 600 to 608, 611 → US

BNB Schema A
Book I - May 2014 308

Tables 50.10 to 50.15 inclusive
(indicate by x) (indicate by x)
1 2 3 4 50.10 50.11 50.12 50.13 50.14 50.15

PROBLEM RISKS AND INVENTORY WRITINGS RELATIVE TO PROBLEM RISKS ________________________________________________________________________________________________________________________________________________

1. Reporting Credit Institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate by x):

• individual situation 20
• consolidated situation 30

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each calendar quarter b. Support number:

---

4. Currencies on which and in which reporting is made (indicate by x):

• all currencies
  for EUR equivalent 2 EUR
  Tables 50.10, 50.11, 50.12, 50.13.
• EUR separate and all foreign currencies for EUR equivalent 4 EUR
  Tables 50.14 and 50.15

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Commentary on tables 50.10 to 50.15 inclusive: See the text following the tables.

BNB Schema A
Book I - May 2014 309

Table 50.10 - EVOLUTION OF COMMERCIAL RISKS OF A NON-COLLECTIBLE OR DOUBTFUL CHARACTER AND DIRECTLY CANCELLED COMMERCIAL RISKS AS A PERMANENT LOSS: EVOLUTION BASED ON THEIR GROSS AMOUNT
(i.e. without deduction of value reductions, accrued reserved products and related provisions) (i.e. without deduction of value reductions, accrued reserved products and related provisions) commitment credits total indiv. non-indiv. total claims credits (05 + 10) (29 + 35) Code 05 10 29 35 99

1. Volume at the beginning of the year 010
2. Volume at the report date 199

BNB Schema A
Book I - May 2014 310

Table 50.11 - EVOLUTION OF INVENTORY WRITINGS RELATIVE TO COMMERCIAL RISKS OF A NON-COLLECTIBLE OR DOUBTFUL CHARACTER AND DIRECTLY CANCELLED COMMERCIAL RISKS
value reductions accrued reserved products subtotal provisions total (05 + 10 + 15 + 20) (29 + 35) on risks on risks of risks of risks eval. indiv. non eval. non indiv. eval. indiv. eval. Code 05 10 15 20 29 35 99

1. Volume at the beginning of the year 010
2. Volume at the report date 199

BNB Schema A
Book I - May 2014 311

Table 50.12 - EVOLUTION OF COMMERCIAL RISKS OF UNCERTAIN EVOLUTION: EVOLUTION BASED ON THEIR GROSS AMOUNT
(i.e. without deduction of value reductions, accrued reserved products and related provisions) Claims Credits Total commitment credits (29 + 35) indiv. non-indiv. total claims (05 + 10) Code 05 10 29 35 99

1. Volume at the beginning of the year 010
2. Volume at the report date 199

BNB Schema A
Book I - May 2014 312

Table 50.13 - EVOLUTION OF INVENTORY WRITINGS RELATIVE TO COMMERCIAL RISKS OF UNCERTAIN EVOLUTION
value reductions accrued reserved products subtotal provisions total (05 + 10 + 15 + 20) (29 + 35) on risks on risks of risks of risks eval. non indiv. eval. non indiv. indiv. eval. indiv. eval. Code 05 10 15 20 29 35 99

1. Volume at the beginning of the year 010
2. Volume at the report date 199

BNB Schema A
Book I - May 2014 313

Table 50.14 - INDIVIDUALLY EVALUATED COMMERCIAL RISKS OF UNCERTAIN EVOLUTION:
DISTRIBUTION BY TYPE BASED ON THEIR GROSS AMOUNT (i.e. without deduction of value reductions and related provisions) volume at the report date of commercial risks of uncertain evolution in EUR in foreign Total currencies (05 + 10) Code 05 10 99

1. Claims on customers (cf. 00/120)
   a) finance leases and similar claims (00/121.3) 010 b) non-mortgage installment loans (cf. 00/121.4) 020 c) mortgage loans (cf. 00/121.5) 030 d) loans > 1 year (cf. 00/121.61) 040 e) other claims on customers (cf. 00/121.1 - 121.2 - 050
   121.62 - 121.63 - 121.7 - 121.8 - 122)
2. Other claims (cf. 00/110) 060
3. Sub-total (1 + 2) 079
4. Commitment credits (cf. 00/340) 090
5. Total (3 + 4) 109

BNB Schema A
Book I - May 2014 314

Table 50.15 - NON-INDIVIDUALLY EVALUATED COMMERCIAL RISKS OF UNCERTAIN EVOLUTION: DISTRIBUTION BY TYPE BASED ON THEIR GROSS AMOUNT
(i.e. without deduction of value reductions and related provisions) types of commercial risks volume at the report date of volume at the report date of distribution that are not individually evaluated commercial risks non indiv. commercial risks of similar evolution of (including risks that experience normal evolution) non individually evaluated value reductions that know a normal evolution) evaluated risks non definition no. code of the sub-accounts in which in EUR in foreign Total in EUR in foreign Total non individually the risks concerned are recorded the risks are recorded currencies (05 + 10) currencies (25 + 30) evaluated Code 01 02 05 10 19 25 30 39 45 001 002 003 . . . 099 TOTAL

BNB Schema A
Book I - May 2014 315

Commentary on tables 50.10 to 50.15 inclusive
PROBLEM RISKS AND INVENTORY WRITINGS RELATIVE to PROBLEM RISKS A. General Commentary

1. By "problem risks" is meant claims and recourse rights on counterparties that are experiencing difficulties in honoring their commitments or whose difficulties are foreseeable, or who contest the principal amount of their commitments. The difficulties referred to here can be due either to the specific situation of the counterparty or result from the socio-economic context in which it is found, including the situation of its country of establishment.
2. To complete the table, a distinction must be made among problem risks depending on whether the observed or expected difficulties result from "country risk" or are to be considered as "commercial risk".
   By "country risk" is meant the risk that a sovereign counterparty cannot or refuses to honor its commitments towards foreigners, or prevents or hinders its residents from honoring their commitments towards foreigners. By "commercial risk" is meant the risk that a non-sovereign counterparty does not honor its commitments for reasons other than the country risk defined above. In this regard, the same risk may be problematic from both the commercial risk and the country risk perspective. See also Chapter I, Section 2, § 8. Tables 50.10 to 50.15 inclusive concern risks that are problematic as "commercial risk".
3. By "non-collectible or doubtful" is meant problem risks on counterparties whose inability to honor their commitments has been established or is virtually certain, as well as, where applicable, risks subject to litigation for which it is certain or virtually certain that the outcome will result in the non-collection of contested claims or the impossibility of exercising contested recourse rights.
4. By "risks of uncertain evolution" is meant problem risks on counterparties whose difficulty in honoring their commitments has been established or is expected, but whose inability has not been established, nor is virtually certain, as well as risks subject to litigation whose outcome is uncertain.
5. By "individually evaluated risks" is meant risks that are evaluated in accordance with the principle of separate evaluation of any asset element and, consequently, for which the recorded coverages specifically relate to the individual risks concerned.
6. By "non-individually evaluated risks" is meant risks that, due to their reduced individual importance and number, are insufficiently suitable for evaluation based on preventive and individual monitoring of the solvency of the concerned counterparties; consequently, risks are included here whose evaluation - in application of the true and fair view principle whereby all possible and foreseeable losses and depreciation must be taken into account - must be carried out taking into account findings drawn from the statistical observation of losses incurred on the different types of risks to be evaluated globally; these findings are, where applicable, adapted to take into account the impact of economic circumstances or changes in the establishment's policy regarding the types of risks concerned.
   The classification of non-individually evaluated risks into the "uncertain evolution" class is carried out based on criteria established by the reporting institution (e.g., non-mortgage installment loans showing a certain arrears).

BNB Schema A
Book I - May 2014 316

BNB Schema A
Book I - May 2014 317

7. In tables 50.11 and 50.13, the amounts mentioned on line 199 correspond to the following items of the accounting statement:
   in table 50.11 line 199 (col. 35) = 00/253.31/05 in table 50.13 line 199 line 199 line 199 (col. 05) (col. 10) (col. 35) = 00/251.2/05 = 00/251.1/05 = 00/253.32/05

BNB Schema A
Book I - May 2014 318

Tableau 70.10
(indicate by x)
1 2 3 4 70.10 x
RELATIONS OF THE CREDIT INSTITUTION WITH AFFILIATED COMPANIES AND OTHER COMPANIES WITH WHICH IT HAS A PARTICIPATION LINK ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   Name: ...........................................................

---

2. Situation subject to the report (indicate by x):

• territorial situation 10 - social situation 20

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each accounting period b. Reference number:

---

4. Currencies on and in which the report is made:

• all currencies
  for EUR equivalent x 2 E U R

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Comment on Table 70.10:
   If the reporting institution is a branch of a foreign law credit institution, the term affiliated company must also include the registered office, branches, and non-Belgian operational headquarters of the legal entity of which the reporting branch is part. BNB Schema A Book I - May 2014 319

Tableau 70.10 - RELATIONS OF THE CREDIT INSTITUTION WITH AFFILIATED COMPANIES AND OTHER COMPANIES WITH WHICH IT HAS A PARTICIPATION LINK Relations with affiliated companies Relations with other companies subsidiaries other Total with which and common companies there is a participation affiliated link code 05 10 49 89
I. ASSETS
A. Claims on credit institutions
1. Overnight loans, demand and time deposits <= 1 year 010
(00/112.2 to 112.42)
2. Time deposits > 1 year (00/112.43) 020
3. Claims resulting from mobilizations and advances (00/112.6) 030
4. Total A 049
B. Claims on customers
1. Medium and long term (00/121.3 to 121.61) 060
2. others (00/121.1, 121.2, 121.62, 121.7, 121.8 and 122) 070
3. Total B 089
C. Securities and other negotiable instruments
1. Securities and negotiable instruments for investment (00/131) 110
2. Short-term negotiable instruments to be realized (00/132) 120
3. Investments in short-term negotiable instruments (00/133) 130
4. Securities to be realized (00/134) 140
5. Investments in securities (00/135) 150
6. Total C 169
D. TOTAL I 199
BNB Schema A
Book I - May 2014 320

Tableau 70.10 - RELATIONS OF THE CREDIT INSTITUTION WITH AFFILIATED COMPANIES AND OTHER COMPANIES WITH WHICH IT HAS A PARTICIPATION LINK Relations with affiliated companies Relations with other companies subsidiaries other Total with which and common companies there is a participation affiliated link code 05 10 49 89
II. LIABILITIES
A. Debts to credit institutions
1. Overnight loans, demand and time deposits <= 1 year 210
(00/212.2 to 212.42)
2. Time deposits > 1 year (00/212.43) 220
3. Debts resulting from mobilizations and advances (00/212.5) 230
4. Total A 249
B. Debts to customers
1. Deposits (00/221) 260
2. Other creditors (00/222) 270
3. Total B 289
C. Debt represented by a security (00/230) 310
D. Subordinated debt (00/270) 320
E. TOTAL II 399
III. OFF-BALANCE SHEET ITEMS
A. Used credit commitments (00/340) 410
B. Confirmed credit lines
1. Lines obtained by the institution (00/351) 420
2. Lines granted to credit institutions (00/352) 430
3. Lines granted to customers (00/353) 440
C. Guarantees
1. Assets encumbered with real security for third parties () 450
(00/361.1)
2. Debts and commitments guaranteed by third parties () 460
(00/362)
D. Guarantees in the context of securities issuances
1. Guarantees for the placement of securities
a) Guarantees given (00/382.11) 470 b) Counter-guarantees received (00/382.12) 480
2. Other guarantees related to securities (00/382.2) 490
(*) Third parties referred to here are affiliated companies or other companies with which there is a participation link. BNB Schema A Book I - May 2014 321

Tableau 70.10 - RELATIONS OF THE CREDIT INSTITUTION WITH AFFILIATED COMPANIES AND OTHER COMPANIES WITH WHICH IT HAS A PARTICIPATION LINK Relations with affiliated companies Relations with other companies subsidiaries other Total with which and common companies there is a participation affiliated link code 05 10 49 89
IV. INCOME STATEMENT - INCOME
A. Interest and similar income (00/411) 510
B. Commissions received for financial services provided (00/413) 520
C. Other financial income (00/414) 530
D. Income from financial fixed assets

1. From participations (00/415.1) 533
2. From subordinated claims (00/415.2) 535
3. Total D 539
   E. Other operating income (00/417) 540
   F. Gains on disposal of fixed assets (00/424) 550
   V. INCOME STATEMENT - EXPENSES
   A. Interest and similar charges (00/511) 610
   B. Commissions paid for recourse to financial services (00/512) 620
   C. Other financial charges (00/513) 630
   D. Other operating charges (00/516) 640
   E. Losses on disposal of fixed assets (00/524) 650 BNB Schema A Book I - May 2014 322

Tableau 80.90 - General Solvency
Amount code 05
Third-party funds 100
First tranche 200
Second tranche 300
Third tranche 400
Fourth tranche 500
Fifth tranche 600
BNB Schema A
Book I - May 2014 323

Comments on Table 80.90
General Solvency
At line 100, the institution declares the total third-party funds, i.e., the due liabilities increased by commitments regarding fixed assets. Third-party funds do not however include provisions for risks and charges, subordinated debts, reconstruction funds, nor, if applicable, mathematical reserves related to life insurance and capitalization contracts annexed to mortgage loans. At lines 200 to 700, a percentage is applied per tranche:
At line 200: first tranche: 25,000,000 € of third-party funds: of which 6%; At line 300: second tranche: > 25,000,000 € ≤ 125,000,000 € of third-party funds: of which 4%; At line 400: third tranche: > 125,000,000 € ≤ 250,000,000 € third-party funds: of which 3%; At line 500: fourth tranche: > 250,000,000 € ≤ 1,250,000,000 € of third-party funds: of which 2.5%; At line 600: fifth tranche: > 1,250,000,000 € of third-party funds: of which 2%. BNB Schema A Book I - May 2014 324

Tableau 80.91
(indicate by x)
1 2 3 4 80.91 x
NOMINAL LIST OF SUBSIDIARIES AND JOINT VENTURES INCLUDED IN CONSOLIDATION ________________________________________________________________________________________________________________________________________________

1. Reporting credit institution: Code
   (i.e. consolidating institution)
   Name: ...........................................................

---

2. Situation subject to the report:

• consolidated situation x 30

---

3. a. Report date: c. Report frequency:
   (year) (month) (day) - at the end of each quarter of the accounting period b. Reference number:

---

4. Currencies on and in which the report is made:

• all currencies
  for EUR equivalent x 2 E U R

---

5. Unit in which amounts are expressed:
   thousands x 3
   ________________________________________________________________________________________________________________________________________________ Comment on Table 80.91:
   For a definition of institutional sectors, see Chapter 1, Section 2, § 7.
   BNB Schema A
   Book I - May 2014 325

Code 01 05 10 13 15 20 30 35 40 45 55
001
002
003
.
.
.
799
899
999 Total: sum of subtotals 1 and 2
()
()
()
()
Tableau 80.91 - NOMINAL LIST OF SUBSIDIARIES AND JOINT VENTURES INCLUDED IN CONSOLIDATION Identification of subsidiaries Country () of establishment (ISO-3166 code) institutional sector () Fraction (%) of capital held () Third-party interests (00/290) Consolidation differences Consolidation differences (+) (-) (00/287.2) Share in consolidated result I/P () Share (-) (+) of the group (00/591.2) Sub-total 1: fully consolidated companies Sub-total 2: proportionally consolidated companies I = fully consolidated company. Name Differences (+) (00/175) Differences (-) (00/287.1) Share (-) (+) of third parties (00/591.1) P = proportionally consolidated company. Country where the registered office of the concerned company is established. Fraction of capital held directly or indirectly by the companies included in the consolidation. Percentage to be mentioned with two decimal places. Authorized codes: s11 (non-financial enterprises), s1221 (credit institutions), s1222 (monetary financial institutions), s123 (other financial intermediaries), s124 (financial auxiliaries), s125 (insurance enterprises and pension funds). BNB Schema A Book I - May 2014 326

P.M.
Supplementary description tables on a consolidated basis for 2008 which remain unchanged.
Tables 43.80 and 80.91 remain unchanged for all institutions.
43.80 Distribution of assets and liabilities by country
80.91 Nominal list of subsidiaries and joint ventures included in the consolidation
For instructions regarding these tables, you may refer to Book I of Schema A.
BNB Schema A
Book I - May 2014 327

Tableau 90.31 LIQUID FINANCIAL ASSETS
Currency (ISO code of the concerned currency, reproduced in this table for its Euro equivalent, or code SCX for the aggregated Euro equivalent of "convertible" currencies) EUR / SCX / TRL / …
Section I LIQUID FINANCIAL ASSETS
p.m. Total useful balance sheet for this reporting table 100 A Cash and balances with central banks A.1 Cash 110 A.2 Balances with central banks 120 B Securities and bank loans mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB B.1 Debt securities issued by central governments and central banks 210 B.2 Debt securities issued by credit institutions 220 B.3 Debt securities issued by entities other than credit institutions (local governments, multilateral development banks, public sector entities, ...) 230 B.4 Other securities mobilizable as collateral 240 B.5 Bank loans in portfolio mobilizable as collateral 250 C Securities and bank loans mobilizable as collateral in repo operations (or any other form of secured borrowing) C.1 Debt securities issued by central governments and central banks investment grade 305 non-investment grade 310 C.2 Debt securities issued by credit institutions investment grade 315 non-investment grade 320 C.3 Debt securities issued by entities other than credit institutions (local governments, multilateral development banks, public sector entities, ...) investment grade 325 non-investment grade 330 C.4 Other debt securities mobilizable as collateral in repo operations investment grade 335 non-investment grade 340 C.5 Other securities mobilizable as collateral in repo operations shares included in major indices 345 other shares listed on a regulated market 350 other securities 355 C.6 Bank loans in portfolio mobilizable as collateral in repo operations 360 D Securities realizable via a sale operation D.1 Debt securities issued by central governments and central banks investment grade 405 non-investment grade 410 D.2 Debt securities issued by credit institutions investment grade 415 non-investment grade 420 D.3 Debt securities issued by entities other than credit institutions (local governments, multilateral development banks, public sector entities, ...) investment grade 425 non-investment grade 430 D.4 Other debt securities investment grade 435 non-investment grade 440 D.5 Other securities shares included in major indices 445 other shares listed on a regulated market 450 other securities 455 E Securities received as collateral potentially reusable E.1 Securities mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB 510 E.2 Securities mobilizable as collateral in repo operations (or any other form of secured borrowing) 520 BNB Schema A Book I - May 2014 328

Tableau 90.32 INCOMING AND OUTGOING LIQUIDITY FLOWS Currency (ISO code of the concerned currency, reproduced in this table for its Euro equivalent, or code SCX for the aggregated Euro equivalent of "convertible" currencies) Time horizon: < 1 week < 1 month < 3 months < 6 months < 12 months
Section II INCOMING LIQUIDITY FLOWS (non-cumulative)
F
Expected cash inflows related to credit granting without liquid financial assets as collateral F.1 Central governments 610 F.2 Credit institutions 620 F.3 Entities other than credit institutions (local governments, multilateral development banks, public sector entities, ...) 630 F.4 Private sector - other wholesale 640 F.5 Private sector - others 650 G Expected inflows related to operations on liquid securities and bank loans (notably repo operations and securities lending) G.1 Cash 710 G.2 Liquid securities and bank loans securities and bank loans mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB 720 securities and bank loans mobilizable as collateral in repo operations (or any other form of secured borrowing) 730 securities realizable via a sale operation 740 securities received as collateral potentially reusable 750 H Expected and potential net cash flows related to derivative instruments (excluding credit derivatives) H.1 Expected contractual net cash flows currency derivatives 810 interest rate derivatives 820 other derivative contracts 830 H.2 Maximum additional incoming cash flows currency derivatives 840 interest rate derivatives 850 other derivative contracts 860 I Expected inflows from related parties (cf. IAS 24.9) I.1 Cash 910 I.2 Liquid securities and bank loans securities and bank loans mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB 920 securities and bank loans mobilizable as collateral in repo operations (or any other form of secured borrowing) 930 securities realizable via a sale operation 940 securities received as collateral potentially reusable 950 J Potential incoming flows (situation at the reporting date) J.1 Related parties (not included in reporting) confirmed credit lines 1010 conditional credit lines 1020 potential transfer of liquid securities and bank loans 1030 unlimited general guarantee 1040 J.2 Third parties confirmed credit lines 1050 conditional credit lines 1060 EUR / SCX / TRL /… BNB Schema A Book I - May 2014 329

Tableau 90.32 INCOMING AND OUTGOING LIQUIDITY FLOWS (continued)
Section III OUTGOING LIQUIDITY FLOWS (non-cumulative)
K
Outgoing cash flows related to financing without liquid financial assets as collateral K.1 Deposits and certificates of deposit K.1.1 Central governments 1110 K.1.2 Credit institutions 1120 K.1.3 Entities other than credit institutions (local governments, multilateral development banks, public sector entities, ...) 1130 K.1.4 Private sector - other wholesale 1140 K.1.5 Private sector - others demand deposits 1150 regulated savings deposits 1160 other deposits 1170 certificates of deposit 1180 K.2 Maturity of debt securities (issued by the institution) 1190 L Expected outflows related to operations on liquid securities and bank loans (notably repo operations and securities lending) L.1 Cash 1210 L.2 Liquid securities and bank loans securities and bank loans mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB 1220 securities and bank loans mobilizable as collateral in repo operations (or any other form of secured borrowing) 1230 securities realizable via a sale operation 1240 securities received as collateral potentially reusable 1250 M Outflows to related parties (cf. IAS 24.9) M.1 Cash 1310 M.2 Liquid securities and bank loans securities and bank loans mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB 1320 securities and bank loans mobilizable as collateral in repo operations (or any other form of secured borrowing) 1330 securities realizable via a sale operation 1340 securities received as collateral potentially reusable 1350 N Potential outgoing flows (situation at the reporting date) N.1 Related parties (not included in reporting) confirmed credit lines 1410 conditional credit lines 1420 potential transfer of liquid securities and bank loans 1430 other potential obligations (guarantees, credit derivatives, etc.) 1440 general unlimited guarantee(s) 1450 N.2 Third parties confirmed credit lines 1460 conditional credit lines 1470 other potential obligations (guarantees, credit derivatives, etc.) 1480 BNB Schema A Book I - May 2014 330

Comment on reporting tables 90.31-32

1. General provisions
   1.1. The reporting tables 90.31, 90.32 follow Chapter 2 – relating to
   the prudential approach to the liquidity risk of Belgian credit institutions, financial companies, as well as Belgian law liquidation bodies and assimilated bodies – of the CBFA circulars dealing with the so-called "second pillar" approach (circulars PPB-2006-17-CPB, CBFA_2009_18 and their possible subsequent modifications). The definitions, the modalities of the reporting obligation, the clarifications concerning the reporting frequency and derogations, as well as the other provisions contained in these circulars are applicable. Paragraphs 2.4 to 2.8, as well as paragraph 2.10 of the general directives set out in Chapter I of the periodic reporting schema of institutions on compliance with own funds requirements, are also applicable (cf. circular PPB-2006-12-CPB).
   1.2. The liquidity position of an institution can be evaluated notably by
   comparing the potentially present liquidity on (and off) the balance sheet with the potentially required liquidity of the institution. The reporting tables 90.31 and 90.32 are based on the principle that the institution regularly communicates to the CBFA the elements necessary for the calculation of potentially present and required liquidity. The CBFA will calculate, on the basis of these elements, liquidity ratios that will allow it to monitor the liquidity position of the institution, both in normal circumstances and in exceptional circumstances.
   1.3. The potentially present liquidity in an institution is determined,
   firstly, by the expected incoming liquidity flows based on existing contractual commitments and, secondly, by the potential incoming liquidity flows, linked notably to the use of liquid financial assets in repo operations (repurchase agreements), to the use of confirmed credit lines, to the transfer of cash or liquid financial assets from related parties, etc… The potentially required liquidity of an institution is determined according to the same logic by the expected outgoing liquidity flows based on existing contractual commitments and by the potential outgoing liquidity flows, linked to the withdrawal or non-renewal of deposits, to the use of credit lines by customers, to the transfer of cash or liquid financial assets to related parties, etc… BNB Schema A Book I - May 2014 331

1.4. Reporting tables 90.31 and 90.32 provide an overview of the elements necessary to determine the potentially present and required liquidity in an establishment. The use of certain assumptions – concerning, for example, the withdrawal of different types of deposits, the determination of the liquidity value 1 of liquid financial assets, the use of credit lines, currency convertibility, cash transfers between related parties, etc. – allows the CBFA to assess the establishment's liquidity position in different circumstances and, in particular, to thereby detect quantitative "outliers" regarding liquidity risk. Reporting tables 90.31 and 90.32 therefore reproduce the contractual incoming and outgoing cash flows expected under normal circumstances, the total of liquid financial assets before the application of "haircuts" and the total of credit lines, guarantees and deposits as of the reporting date. The CBFA will then establish certain stress scenarios and apply, to the amounts reported, the "haircuts" and assumptions related to these scenarios regarding the possible withdrawal of certain deposits, the use of specific credit lines, etc., in order to assess the establishment's liquidity position for these specific scenarios. It should be noted that reporting tables 90.31 and 90.32 do not aim to provide a complete picture of the maturity structure of all the establishment's assets and liabilities. They only cover the largest part of (liquidity-related flows of) financial assets and liabilities.

2. Specific provisions

2.1. Establishments prepare tables 90.31 and 90.32 separately by currency type (euro positions, aggregated positions in "convertible" currencies expressed in euro equivalent, distinct significant positions in "non-convertible" currencies expressed in euro equivalent) for the purposes of territorial, social, and consolidated basis reporting which they are required to perform in accordance with the provisions of Chapter 2 of Circular PPB-2006-17-CPB. The structure of reporting tables 90.31 and 90.32 remains identical each time.

1 The liquidity value of an asset is determined after applying a "haircut", or percentage reduction, to the current market value of that asset. The "haircut" takes into account the liquidity of the asset or the ability to convert the asset into cash quickly, without significantly influencing its price (via a sale operation or an operation in which the asset is used as collateral). The more illiquid an asset is, the larger the "haircut" and the smaller the liquidity value of the asset.

BNB Schema A
Book I - May 2014 332

2.2. Reporting tables 90.31 and 90.32 contain, on the one hand, information on the currency type(s) subject to reporting. Establishments mention the usual international abbreviation (ISO code) of the currency type on which they provide information in the relevant table (EUR, SCX for the aggregated total of "convertible" currencies or the ISO code of any "non-convertible" currencies in which the establishment holds significant positions).

Reporting tables 90.31 and 90.32 contain, on the other hand, detailed information on the establishment's liquidity position. This information is subdivided into three sections:
– Section I (lines 100-520), appearing in table 90.31, gives an overview of the liquid financial assets present in the establishment as of the reporting date; – Section II (lines 610-1060), appearing in table 90.32, gives an overview of incoming liquidity flows, both expected and potential (in cash or liquid financial assets) for the coming week and the 1, 3, 6, and 12-month periods ahead; – Section III (lines 1110-1480), also appearing in table 90.32, gives a similar overview for outgoing liquidity flows.

2.3. Establishments report (incoming and outgoing flows of) liquid financial assets in sections I, II, and III at their market value as of the reporting date, and other expected and potential incoming and outgoing liquidity flows in sections II and III at their nominal value.

2.4. Establishments integrate into the tables only contractual and potential incoming and outgoing flows related to ongoing operations and contracts open at the time of reporting and do not take into account liquidity flows related to operations to be concluded or envisaged in the future. The reporting statements reproduce positions after processing all operations concluded as of the reporting date. Changes occurring in liquid financial asset positions (cash as well as liquid securities and bank loans) as a result of financial transactions that had already been concluded as of the reporting date but were not yet settled are therefore treated in the reporting of liquid financial assets in Section I (and not in Sections II and III concerning incoming and outgoing liquidity flows).

BNB Schema A
Book I - May 2014 333

BNB Schema A
Book I - May 2014 334

2.7. The reporting of liquid financial assets distinguishes between, on the one hand, cash present at the end of the day as of the reporting date, and on the other hand, liquid securities and bank loans (re)usable as collateral or realizable in sale operations. In the latter category, reporting makes an additional distinction according to the liquidity value (cf. footnote n° 6) associated with the relevant liquid securities and bank loans. Therefore, for reporting purposes, it is necessary to distinguish, on the one hand, freely available liquid securities and bank loans that are mobilizable as collateral with the European Central Bank (ECB)/the Eurosystem, the Bank of England (BoE) and the Swiss National Bank (SNB) or in repo operations (or other forms of secured borrowing) carried out with other counterparties, and, on the other hand, freely available securities that are potentially convertible into cash within a week via a sale operation (lowest liquidity value). Securities that the establishment has received as collateral or borrowed from a counterparty and which are reusable in repo operations and freely available as of the reporting date, are recorded separately under heading E of Section I.

2.8. All securities and bank loans eligible for recognition as liquid financial assets are assumed to be convertible into cash within a week (five banking business days), under normal market conditions, via a sale operation or a repo operation or any other form of secured borrowing (this period includes the settlement and liquidation of the operation). Securities and bank loans cannot be retained as liquid assets if there is a reasonable probability that the value of these securities and bank loans is closely correlated with market forecasts for the establishment 4. The retained securities must be negotiable on a deep and liquid market; they must therefore be able to be evaluated regularly at their market value and the transactions carried out on these securities must be able to be settled by a settlement system subject to the so-called "oversight" of the G-10, EEA, Australian or New Zealand central banks (Euroclear, Clearstream, central bank settlement systems, etc...). Only bank loans that are accepted as collateral by the ECB/Eurosystem, the BoE or the SNB or that can be used as collateral in repo operations are retained as liquid financial assets. Bank loans that can be realized via a sale or securitization operation are not retained, given that

4 A close correlation could lead to a significant write-down or a drop in liquidity of the securities or bank loans if the establishment were to experience a significant liquidity shortfall.

BNB Schema A
Book I - May 2014 335

such operations are more difficult to realize under unfavorable market conditions.

2.9. This paragraph comments on the reporting table line by line.

p.m. Total useful balance sheet for this reporting table

Establishments mention at line 100 the total balance sheet on a territorial, social, or consolidated basis, depending on the reporting concerned. The total balance sheet of subsidiaries not included in the consolidation scope for the consolidated reporting of tables 90.31 and 90.32 is deducted from the total balance sheet on a consolidated basis mentioned at line 100.

A. Cash and balances with central banks

Cash includes coins and banknotes issued by central banks. Balances with central banks include cash holdings, guaranteed or not, but not any potential holdings in the form of collateral with central banks.

B. Securities and bank loans mobilizable as collateral with the ECB, BoE or SNB

Securities and bank loans can only be considered mobilizable as collateral with the ECB/Eurosystem central banks, the BoE or the SNB if the establishment has direct and unlimited access 5 to the credit facilities of these central banks. The securities listed in this heading are classified by counterparty, the subdivision being identical to that used in Schema A in IFRS 6.

5 If the credit facility of the relevant central bank is limited in terms of amount, the establishment can recognize securities and bank loans usable as collateral at the value of this limited amount, increased by any applicable percentage reductions or "haircuts". If, for example, the credit is limited to 1 billion euros and the haircut percentage is 50%, the establishment can record an amount of 2 billion euros in liquid securities in this heading of the reporting.

6 This subdivision is based on Article 86 of the CRD Directive – Recast of European Directive 2000/12/EC. The total of the headings "credit institutions" and "other than credit institutions" constitutes the heading "institutions" referred to in this European directive.

BNB Schema A
Book I - May 2014 336

Debt securities issued by the private sector and financial institutions other than credit institutions or investment firms are listed in sub-heading B.4 "Other securities mobilizable as collateral". Sub-heading B.5 "Portfolio bank loans mobilizable as collateral" concerns the loans granted by the reporting establishment that are accepted as collateral by the relevant central banks. Securities that the establishment has received as collateral or borrowed from a counterparty and which are reusable in operations with the ECB/Eurosystem, the BoE or the SNB and are freely available as of the reporting date, are recorded separately under heading E of Section I.

C. Securities and bank loans mobilizable as collateral in repo operations (or any other form of secured borrowing)

Securities and bank loans can only be considered mobilizable as collateral in repo operations or any other form of secured borrowing if the establishment actively participates in the relevant repo markets (or markets existing for other forms of secured borrowing), regularly carries out such operations on these markets under normal circumstances, and has been present on these markets for more than one year. Only securities and bank loans that are regularly used and for substantial amounts as collateral in repo operations (or which are lent with, in this case, as collateral liquid financial assets having a higher liquidity value, namely cash or liquid financial assets from heading B of this section), are eligible. Securities and bank loans that the establishment can use in the credit facilities of central banks not mentioned in heading B are also listed in this heading, provided that the establishment has direct and unlimited access 7 to the credit facilities of these central banks and that the liquid assets can be transferred to the relevant central bank in the short term.

The sub-headings distinguish between debt securities, other securities (e.g., shares and units in funds) and bank loans. For debt securities, a distinction is always made between fixed-income securities with an external rating of "investment grade" (at least BBB- from Standard & Poor's) and those with an external rating of "non-investment grade". Securities that the establishment has received as collateral or borrowed from a counterparty and which are reusable in repo operations or any other form of secured borrowing and are freely available as of the reporting date, are recorded separately under heading E of Section I.

7 The clarifications provided in footnote n° 10 are also applicable in this case.

BNB Schema A
Book I - May 2014 337

D. Securities realizable via a sale operation

All securities eligible for listing in this heading are assumed to be convertible into cash within a week, under normal market conditions, via a sale operation (this period includes the settlement and liquidation of the operation). Bank loans that can be realized via a sale or securitization operation are not retained, given that the settlement of such an operation is assumed to take more than one week.

E. Securities received as collateral potentially reusable

Securities that the establishment has received as collateral or borrowed from a counterparty and which are potentially reusable as collateral in repo operations or any other form of secured borrowing and are freely available as of the reporting date, are listed in this heading. The possibility of reusing the received collateral in new operations must be established contractually and realizable in practice. A distinction is made between freely available securities that are reusable and mobilizable as collateral with the ECB/Eurosystem, the BoE or the SNB (sub-heading E.1) and freely available securities that are reusable and mobilizable as collateral in repo operations or any other form of secured borrowing, concluded with other counterparties (sub-heading E.2).

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Book I - May 2014 338

Section 2.
Incoming liquidity flows (lines 610-1060 of table 90.32)

2.10. Section II includes expected contractual incoming liquidity flows for the week and for the 1-3-6 and 12-month periods following the reporting date. Only incoming flows related to existing balance sheet and off-balance sheet obligations as of the reporting date must be mentioned. The reporting is not cumulative (incoming flows for a week are not included in incoming flows for a month, etc.). The week in question includes the 5 banking business days following the reporting date. Expected incoming flows are recorded according to the expected final maturity in the contractual conditions of the transaction. Expected incoming flows must be mentioned at their gross amount and cannot be offset by expected outgoing flows to the same counterparty. Expected incoming flows are included in the standard reporting table according to the currency type (euro, "convertible" currencies, distinct "non-convertible" currencies) in which they are denominated.

2.11. Expected incoming liquidity flows can consist of cash or liquid securities or bank loans. The notion of liquid securities or bank loans is defined in the comment on Section I. Expected incoming liquidity flows are recorded at their nominal value, unless they are incoming flows of liquid securities or bank loans (cf. sub-headings G.2, I.2 and J.1). Incoming flows of liquid securities or bank loans are, in this section as well, recorded at the market value, in effect at the time of reporting, of the assets to be transferred, preferably including accrued interest ("dirty pricing").

2.12. In addition to the reporting of expected contractual incoming flows, Section II also includes the reporting of potential net cash flows related to derivative instruments and potential off-balance sheet holdings (namely available margins on credit lines or potential transfers of liquid securities or bank loans from related parties or third parties) for the calculation of potential incoming liquidity flows.

2.13. This paragraph comments on the reporting table line by line.

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Book I - May 2014 339

F. Expected cash inflows related to credit granting without liquid financial assets as collateral

Expected cash inflows from credits granted by the establishment that are not secured by liquid financial assets (namely cash or liquid securities or bank loans) are listed in this heading. The credits in question include all forms of bank loans and debt securities. However, cash inflows from bank loans and debt securities that have themselves been recorded as liquid financial assets in Section I cannot be included in this heading.

Expected incoming flows include the amount of expected contractual amortizations or repayments during the relevant maturity period. Interest income may be included in this heading on a voluntary basis. If they are effectively included, interest paid by the establishment on its obligations must also be recorded as outgoing liquidity flows in Section III, heading K, of the reporting (cf. infra). In addition, interest flows related to derivative instruments used for interest rate risk hedging must, in this case, also be included in the reporting (cf. heading H of the reporting table).

Only amortizations and interest payments on credits that do not have a doubtful character are mentioned. Debtors (and their credits) are considered doubtful for liquidity reporting purposes if they meet the definition of "default" set out in the new capital requirements regulation 8.

The reporting also makes a distinction at the level of cash inflows according to the counterparty. Expected cash inflows can come from central governments, "credit institutions", "other than credit institutions" (regional and local authorities, multilateral development banks, public sector entities), "other wholesale" customers and "other" private sector customers. Balances with central banks are listed in sub-heading A.2 of the reporting. The "wholesale" customer base is defined as the set of financial institutions, public institutions, institutional clients and large companies with which credit institutions execute orders and large-scale transactions. A part of the expected cash flows from these clients must already be listed in sub-headings F.1-F.3, which explains why sub-heading F.4 refers to the "other wholesale" customer base. Establishments have the option to determine themselves the distinction between the "other wholesale" customer base and the "other" customer base. However, expected cash inflows from financial institutions other than credit institutions or investment firms must be listed in sub-heading F.4 provided for the "other wholesale" customer base. This terminology is also used for heading K of table 90.32.

Expected cash inflows from related parties whose liquidity position is not included in the reporting are recorded separately under heading I. These related parties include related parties as defined in IAS/IFRS 24 9, as well as special purpose vehicles specifically set up by the establishment for the securitization of its own assets or third-party assets.

8 For this definition, reference should be made to Article V.16 of the regulation for establishments applying the standard approach to determine their capital requirements and to Article VI.87 of the regulation for establishments using the IRB approach to determine these requirements. Establishments not subject to the regulation or exempt from its application and which nevertheless prepare tables 90.31 and 90.32 use one of the two aforementioned definitions of "default".

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Book I - May 2014 340

G. Expected inflows related to transactions on liquid securities and bank loans (notably repo operations and securities lending)

Expected cash inflows related to transactions on liquid securities and bank loans (notably reverse repo operations – i.e., reverse repurchase agreements – and other forms of granting credit secured by liquid securities and bank loans, such as securities lending, which mature, the sale of liquid securities forward, etc…) are listed in sub-heading G.1 9. Interest income related to these operations may be included in this heading on a voluntary basis. If they are effectively included, interest paid by the establishment on transactions on liquid securities and bank loans must also be recorded as an outgoing liquidity flow in Section III, heading L, of the reporting (cf. infra). The outgoing flow of liquid securities or bank loans related to this incoming cash flow must be listed in sub-heading L.2 of the reporting (cf. infra).

Incoming flows of liquid securities and bank loans that are related to transactions on liquid securities and bank loans (notably repo operations and other forms

9 Balances, possibly guaranteed, with central banks are however listed in sub-heading A.2 of the reporting.

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Book I - May 2014 341

financing guaranteed by liquid securities and bank loans, such as securities loans, which mature, the purchase of liquid securities forward, etc.) are recorded in sub-section G.2. The reporting does not distinguish according to the counterparty of the transaction (the inflow of securities and liquid bank loans from central banks upon the maturity of guaranteed operations is also recorded in this sub-section). In sub-section G.2, securities and liquid bank loans are allocated in the same manner as in Section I (securities and bank loans mobilizable as collateral with the ECB/Eurosistema, the BoE or the SNB, securities and bank loans mobilizable as collateral in repo operations or any other form of secured borrowing, securities realizable via a sale operation, and securities received as collateral potentially reusable). The cash outflows related to the inflows of securities and liquid bank loans from sub-section G.2 will be recorded in Section III (cf. infra). The cash or securities and liquid bank loan inflow linked to operations underway but not yet settled as of the reporting date must not be included in this section (the transfers of cash and securities and liquid bank loans linked to these operations must be accounted for in Section I regarding liquid financial assets).

The expected cash or securities and liquid bank loan inflows linked to securities and liquid bank loan operations conducted with related parties as counterparties are recorded separately in sub-sections I.1 and I.2.

H. Expected and potential net cash flows related to derivative instruments (excluding credit derivatives)

Net cash flows, both contractually expected and potential, linked to derivative instruments must be included in the reporting if the institution estimates that these flows could have a significant impact on its liquidity position under normal circumstances or in stress situations. Inflows from derivative contracts concluded with related parties as counterparties must be taken into account when estimating this impact on the liquidity position (and, where applicable, included in the reporting). Potential future assets linked to purchased credit derivatives, however, are not included in the estimation, nor in the reporting of table 90.31. Potential future obligations linked to sold credit derivatives, however, are recorded in section N as potential liquidity outflows (cf. infra). Net cash flows related to derivative instruments used for interest rate risk hedging are taken into account in the estimation of the impact on the liquidity position (and eventually included in the reporting) only if the interest flows paid and received related to other financial assets are also recorded in the other sections of the reporting. The CBFA may instruct an institution to integrate into the reporting the expected and potential net cash flows related to derivative instruments.

The reporting distinguishes between a) net cash flows related to derivative contracts that are contractually expected and determined based on the market prices, in force at the time of reporting, of the underlying instruments of these derivative contracts (sub-section H.1) and b) the maximum additional potential net liquidity flows resulting from unfavorable price movements of the underlying instruments for the institution or a deterioration of the institution's solvency (sub-section H.2).

Contractually expected net cash flows are calculated, for each maturity column, based on the best possible estimate of all expected cash inflows and outflows that are contractually expected by the derivative contract for that period (on a non-cumulative basis) and determined based on the market prices, in force at the time of reporting, of the underlying instruments of these derivative contracts, knowing that "delta equivalent"10 cash flows are used for option contracts. For both issued and acquired options, the maturity date is determined in accordance with the contractual exercise date (European-style options) or in accordance with the ultimate exercise date (American-style options). The reporting distinguishes according to the underlying instrument and thus distinguishes derivative contracts on currencies, interest rates, and other instruments. Only the net amount of cash flows is subject to reporting. If expected based on aggregated net cash outflows related to derivative contracts, these flows are recorded with a negative sign in sub-section H.1.

In sub-section H.2, the institution provides a reasonable estimate of the maximum additional potential net cash outflows related to derivative instruments resulting from unfavorable price movements of the underlying instruments for the institution and a deterioration of the institution's solvency. Potential outflows must take into account, among other things, potential "margin calls" on derivative contracts. The reasonable estimate must be based on forecasts – established within the framework of market risk management – concerning price movements of the underlying instruments that are unfavorable for the institution and must also take into account cash outflows ("margin calls") of cash or securities and liquid bank loans potentially linked to a possible significant deterioration of the institution's solvency (similar to a sudden drop of three points in the external rating for the institution's long-term credits). If potential "margin calls" consist of an additional delivery of collateral in the form of securities and liquid bank loans, the cash equivalent of the additional collateral to be paid is taken into account in this reasonable estimate. Net cash outflows are mentioned with a negative sign in sub-section H.2.

The CBFA may require an institution to document the methodology used for the reporting of this section and propose adaptations if it deems necessary.

I. Expected inflows from related parties

The related parties covered in this section include related parties as defined in IAS/IFRS 24.9. and special purpose vehicles ("Special Purpose Vehicles") set up by the institution for the securitization of its own assets or third-party assets. Only inflows concerning related parties whose liquidity position has not been included in the liquidity reporting (cf. the possible exclusion of the liquidity position of subsidiaries in the reporting of tables 90.31 and 90.32 on a consolidated basis, according to the provisions of chapter 2 of the circular) must be recorded in this section. The reporting distinguishes between expected inflows consisting of cash (coming notably from the granting of loans, guaranteed or not, to related parties) 11 and expected inflows consisting of securities and liquid bank loans (notably upon the maturity of repo operations, etc...) from related parties.

J. Potential inflows

To estimate potential liquidity inflows in unfavorable circumstances, the institution must mention in this section a number of off-balance sheet assets, namely the available margins on credit lines obtained by the institution as of the reporting date and potential inflows, in unfavorable circumstances, of securities and liquid bank loans from related parties. Potential future assets linked to derivative contracts, for their part, are recorded in section H, provided for this purpose.

The reporting distinguishes between potential inflows from related parties and potential inflows from third parties.

The section also distinguishes between confirmed credit lines and conditional credit lines. Unlike confirmed credit lines, conditional credit lines are subject to certain clauses that will very likely be implemented when the liquidity position of the institution is put under pressure 12. Only credit lines that do not need to be guaranteed by securities and liquid bank loans can be mentioned in this section.

The sub-section "Potential transfer of securities and liquid bank loans from related parties" includes securities and liquid bank loans that related parties might potentially transfer to the institution when the liquidity position of the latter is put under pressure. The securities and liquid bank loans in question can only be recorded in this sub-section if the institution has previously concluded an agreement to this effect with the relevant related party, within the regulatory limits provided in this matter by domestic and foreign supervisory authorities. Furthermore, the transfer of securities or liquid bank loans must not jeopardize the liquidity position of the related party. The potential transfer of securities and liquid bank loans must not be guaranteed by cash or other securities and liquid bank loans.

Guarantees obtained from related parties or third parties and purchased credit derivatives are not included in the reporting, with the exception of the general, unlimited, and unconditional guarantee provided by a related party for all payments of the reporting institution (so-called "blanket guarantee"). This guarantee is recorded separately in the reporting, up to the value of the total liabilities of the reporting institution.

10 These "delta equivalent" cash flows take into account the probability of the actual exercise of the option contract, calculated at the time of reporting.

11 Including cash inflows linked to reverse repo operations and securities loans maturing, etc.

12 "Material Adverse Change Clauses", etc...

Section 3.
Liquidity outflows (lines 1110-1480 of table 90.32)

2.14. Section III includes expected liquidity outflows for the week and for 1-3-6 and 12-month periods following the reporting date. Only outflows linked to existing balance sheet and off-balance sheet obligations as of the reporting date must be communicated. The reporting is not cumulative. Outflows must be mentioned for their gross amount and cannot be offset by expected inflows from the same counterparty.

In addition to reporting expected contractual outflows, Section III also provides for the reporting of possible off-balance sheet obligations of the institution, such as credit lines granted by the institution, etc..., for the calculation of potential liquidity outflows.

Expected and potential outflows are included in the standard reporting table according to the type of currency (euro, "convertible" currencies, distinct "non-convertible" currencies) in which they are denominated. Liquidity outflows are recorded at their nominal value, unless they are outflows or transfers of securities and liquid bank loans (potential) (cf. sub-sections L.2, M.2, and N.1). The latter are, in this section as well, recorded at the market value, in force at the time of reporting, of the assets to be transferred, preferably including accrued interest ("dirty pricing").

2.15. This paragraph comments on the reporting table line by line.

K. Cash outflows related to financing without liquid financial assets as collateral

This section mentions financing received by the institution that is not guaranteed by liquid financial assets. The reporting distinguishes between, on the one hand, deposits and certificates of deposit, and on the other hand, debt securities issued by the institution (commercial paper, certificates of deposit, bonds, etc.).

Deposits, certificates of deposit, and other debt securities issued by the institution are recorded at their nominal value in the relevant sub-sections. Matured deposits and debt securities are accounted for according to the next intermediate maturity date at which the creditor can demand repayment, as provided for in the contract conditions. Immediately due deposits and debt securities and deposits and debt securities with an indefinite duration (notably demand deposits and regulated savings deposits) are included in the maturity column "less than one week". Deposits and debt securities with a residual duration of more than one year, specified in the contract conditions, must not be included in the reporting.

Interest paid on deposits and debt securities may be included in this section optionally if interest income received on loans granted has also been recorded in Section II of the reporting (cf. section F). In addition, interest flows related to derivative instruments used for interest rate risk hedging must, in this case, also be included in the reporting (cf. section H).

The reporting distinguishes between different deposits according to the creditor. Deposits may come from central public authorities, "credit institutions", "other than credit institutions" (regional and local public authorities, multilateral development banks, public sector entities), "other wholesale" customers, and "other" private sector customers.

Institutions have the option to determine themselves the distinction between "other wholesale" customers and "other" customers. Deposits from financial institutions other than credit institutions or investment firms, however, are recorded in sub-section K.1.4 as "other wholesale" customer deposits. Demand deposits, regulated savings deposits, certificates of deposit, and other "other" customer deposits must be mentioned separately. For demand deposits, only credit balances are recorded in this section (debit balances on demand deposits are not included in the reporting).

Cash outflows related to financing without liquid financial assets as collateral provided by related parties not included in the reporting are recorded separately under section M.

L. Expected outflows related to securities and liquid bank loan operations (notably repo operations and securities loans)

Expected cash outflows linked to securities and liquid bank loan operations (notably repo operations and other forms of financing guaranteed by securities and liquid bank loans, such as securities loans, which mature, the purchase of liquid securities forward, etc.) are recorded in sub-section L.1 (no distinction according to the counterparty; also includes repo operations maturing conducted with central banks). The inflows of securities and liquid bank loans linked to these maturing operations are recorded in sub-section G.2 of Section II. Interest paid on operations may be included in this section optionally if interest income related to securities and liquid bank loan operations is also recorded in Section II of the reporting (cf. section G).

Securities and liquid bank loan outflows linked to securities and liquid bank loan operations (notably reverse repo operations and other forms of lending guaranteed by securities and liquid bank loans, such as securities loans, which mature, the sale of liquid securities forward, etc.) are recorded in sub-section L.2. The reporting does not distinguish according to the counterparty of the operation. In sub-section L.2, securities and liquid bank loans are allocated in the same manner as in Section I (securities and bank loans mobilizable as collateral with the ECB/Eurosistema, the BoE or the SNB, securities and bank loans mobilizable as collateral in repo operations or any other form of secured borrowing, securities realizable via a sale operation, and securities received as collateral potentially reusable). The cash inflows linked to the outflows of securities and liquid bank loans from sub-section L.2 will be recorded in Section II in sub-section G.1.

The cash or securities and liquid bank loan outflow linked to financial operations underway but not yet settled must not be included in this section (the transfers of cash and securities and liquid bank loans linked to these operations must be accounted for in Section I as liquid assets).

Expected cash or securities and liquid bank loan outflows linked to securities and liquid bank loan operations conducted with related parties are recorded separately under section M.

M. Outflows to related parties

Deposits and debt securities held by related parties to the institution, as well as expected cash or securities and liquid bank loan outflows linked to securities and liquid bank loan operations conducted with related parties, are recorded in this section. The aforementioned related parties include related parties as defined in IAS/IFRS 24.9. and special purpose vehicles ("Special Purpose Vehicles") set up by the institution for the securitization of its own assets or third-party assets. Only outflows to related parties (and related party deposits and debt securities) whose liquidity position has not been included in the liquidity reporting must be mentioned in this section.

N. Potential outflows

To estimate potential liquidity outflows in unfavorable circumstances, the institution must mention in this section a number of off-balance sheet obligations, namely the available margins on credit lines granted, potential transfers of securities and liquid bank loans (as defined in Section I) to related parties, and other existing off-balance sheet obligations, such as possible guarantees provided and possible sold credit derivatives. Apart from obligations related to sold credit derivatives, potential future obligations linked to derivative contracts are, for their part, recorded in section H, provided for this purpose.

The reporting distinguishes between potential outflows from related parties and those from third parties. It also distinguishes between confirmed credit lines and conditional credit lines. The notion of related parties also includes special financing vehicles set up for the securitization of its own assets or third-party assets. Credit lines granted must only be mentioned if they are not sufficiently guaranteed by securities and liquid bank loans. Unlike confirmed credit lines, conditional credit lines are subject to certain clauses that will very likely be implemented when the liquidity position of the reporting institution is put under pressure and which will end the binding nature of these credit lines by the counterparty. Credit lines also include the available margin on authorized debit balances on "wholesale" customer demand accounts.

The sub-section "Other potential obligations" includes guarantees provided by the institution, notably in the context of the issuance of securities, documentary credits, personal guarantees, and accepted commercial effects, etc... as well as credit derivatives sold by the institution, at their nominal amount. General, unlimited, and unconditional guarantees provided by the reporting institution for all payments of related parties (so-called "blanket guarantees") are recorded separately in the reporting, up to the value of the total liabilities of the relevant related party.

The sub-section "Potential transfer of securities and liquid bank loans" includes securities and liquid bank loans that might potentially be transferred to related parties when the liquidity position of these related parties or that of the institution itself or the group of which the institution is part, is put under pressure. The securities and liquid bank loans in question must be recorded in this sub-section if the institution has concluded an agreement to this effect with the relevant related party, within the regulatory limits provided in this matter by domestic and foreign supervisory authorities, and if the possible transfer of securities and liquid bank loans is not guaranteed by cash or other securities and liquid bank loans.