Region

Jurisdiction

Regulator

2014-02-10

Added 2026-08-21

Update of Disclosure of Credit Quality of Debts and Credit Loss Provision in Credit Cards Companies

The Supervision of Banks Department updates public reporting requirements for credit card companies and banking institutions regarding the disclosure of credit quality and credit loss provisions. The amendments revise disclosure formats for the Board of Directors' report and annual financial statements, introducing new metrics for impaired and non-impaired debts, including specific thresholds for 90+ days past due, and requiring separate reporting for consumer and commercial segments. These changes align with FASB standards and become effective for reports dated after March 31, 2014, with specific credit rating disclosures required after December 31, 2014.

Israel

Bank of Israel

Bank of Israel Supervision of Banks Department Policy Fax: 03-5661110 Tel: 03-5640520 528 P.O.B, Tel Aviv 61004

10 February 2014 1 Adar II 5774

Circular 06-2409

To: Credit Card Companies and Banking Institutions

Subject: Update of Disclosure of Credit Quality of Debts and Credit Loss Provision in Credit Cards Companies

Public Reporting Requirements

Introduction

The public reporting requirements were updated on 25.3.2012 according to Circular 06-2331. In this context, it was clarified in section 11.5 that the requirements for disclosure regarding credit quality of debts and credit loss provision in credit card companies (hereinafter: "CCCs") will be updated at a later date. This update concerns the FASB-2010-10 requirements regarding the presentation of credit risk.
In light of the above, after consultation with the Committee for Liaison with the Israeli Office of the Certified Public Accountants and the Banking Industry Advisory Committee, I hereby amend the public reporting requirements as detailed below.

Amendments to the Requirements

The disclosure on pages 2.2.630, 3.691B, and 7.691B will be updated as detailed below.

Explanatory Remarks

3.1 The disclosure regarding credit risk in the Board of Directors' report of CCCs will be updated to conform to the practice in banking institutions.

3.2 Within the chapter in the Board of Directors' report describing the principles of credit risk management, the Company shall also refer to the development of the risk measure calculated according to the balance of impaired public credit plus public credit for which credit loss provision is made, plus public credit that is 90 days or more past due.

The disclosure on pages 4.691F11 to 4.691F13 will be updated as detailed below.

Explanatory Remarks

A central disclosure regarding credit risk shall be provided for credit card activities. This information shall be presented in a manner consistent with the practice in banking institutions, in accordance with Circular 06-2331 dated 25 March 2012, "Update of Disclosure of Credit Quality of Debts and Credit Loss Provision."

The following changes are required:

The following credit sectors were defined:

4.1. Private Individuals – Non-Guaranteed Credit Risk by Banks. 4.2. Commercial – Non-Guaranteed Credit Risk by Banks. 4.3. Other – Guaranteed Credit Risk by Banks. The division between Private Individuals – Non-Guaranteed Credit Risk by Banks and Commercial – Guaranteed Credit Risk by Banks shall be conducted in accordance with the instructions in the 'Management Review' addition to the requirements, under the heading "Total Credit Risk by Economic Sector."

4.4. The following debt groups were defined for the "Private Individuals – Non-Guaranteed Credit Risk by Banks" sector: 4.4.1. Debtors for credit cards (non-interest bearing). 4.4.2. Debtors for credit (interest bearing). CCC shall add material information.

4.5. The following debt groups shall be included in the "Other – Guaranteed Credit Risk by Banks" sector: 4.5.1. Debtors for credit cards and credit by banks. 4.5.2. Deposits in banks. 4.5.3. Companies and organizations for international credit cards. 4.5.4. Receivables. 4.5.5. Other debtors. Separate disclosure is not required for these debt groups in the format of credit losses and delinquencies. CCC shall add material information if the problematic debts in this sector are material.

4.6. The explanation regarding the "Credit Quality Index" shall include additional disclosure regarding interest on credit for private individuals and commercial credit, as detailed below.

4.7. The explanation shall provide disclosure regarding credit risk on the date of the report, in accordance with the credit rating implemented for new credit in accordance with CCC policy, as detailed below.

The disclosure on pages 5.691G10 and 5.691G10.1 will be updated as detailed below.

Explanatory Remarks

The quarterly reporting format shall include all required reports in the annual reporting format, except for disclosure regarding credit risk for credit card activities based on the size of liabilities. The borrower is not required to provide disclosure in the quarterly reporting format.

The disclosure on page 6.691F-32 will be updated as detailed below.

Explanatory Remarks

Instead of disclosure regarding interest income on credit cards, disclosure shall be provided for interest income on credit for private individuals and interest income on credit for commercial businesses.

Transitional Provisions

The amendments shall be implemented by CCCs effective from 31.3.2014, except for disclosure regarding credit risk. The credit rating implemented for new credit in accordance with CCC policy shall be included in the report on the date of the report effective from 31.12.2014.
CCCs are not required to include comparative figures for prior years regarding the first disclosure required. To the extent possible, data included in prior reports shall be reclassified to conform to this requirement.
The distinction between Private Individuals – Non-Guaranteed Credit Risk by Banks and Commercial – Guaranteed Credit Risk by Banks shall be conducted in accordance with the principles mentioned in the 'Management Review', on the best available basis under the authority of CCC, on a consolidated basis, and "Total Credit Risk by Economic Sector."
CCCs encountering difficulty in implementing this requirement shall contact Mr. Eido Galil, Manager of the Single Reporting Unit, for specific guidance.

Update of the File

The table in Appendix "Resh" updates the Public Reporting Requirements file.

With respect,

David Zaken Supervisor of Banks

Appendix

Update of the File

The following updates are made to the pages of the Public Reporting Requirements file.

Page to Insert | Page to Remove *(6/13) [5] 630-2.1 | (6/13) [5] 630-2.1 (2/14) [2] 630-2.2 | (6/13) [1] 630-2.2 (2/14) [3] 674-1 | (2/14) [2] 674-1 *(8/13) [1] 674-2 | (8/13) [1] 674-2 (2/14) [6] 691B-3 | (6/13) [5] 691B-3 *(4/11) [4] 691B-3.1 | (4/11) [4] 691B-3.1 *(3/08) [1] 691B-6.4 | (3/08) [1] 691B-6.4 (2/14) [4] 691B-7 | (4/11) [3] 691B-7 (2/14) [3] 691F-11 | (4/11) [2] 691F-11 (2/14) [2] 691F-11.1 | (4/11) [1] 691F-11.1 (2/14) [2] 691F-11.2 | (4/11) [1] 691F-11.2 691F-11.3-11.6 ------ | (2/14) [1] ------ | (4/11) [1] 691F-12 ------ | (4/11) [1] 691F-13 *(2/07) [1] 691F-14 | (2/07) [1] 691F-14 *(2/07) [1] 691F-31 | (2/07) [1] 691F-31 (2/14) [5] 691F-32 | (12/11) [4] 691F-32 *(11/11) [3] 691G-9.3 | (11/11) [3] 691G-9.3 (2/14) [4] 691G-10 | (4/11) [3] 691G-10 (2/14) [2] 691G-10.1 | (4/11) [1] 691G-10.1 691G-10.2-10.7 ------ | (2/14) [1] (2/14) [2] 699-110 | (2/14) [1] 699-110 (2/14) [1] 699-111 ------ |

: Additional Information on Impaired Debts .2 Average Balance of Interest and Income Earned .B Debts not at banks with guarantees Individuals 0 Card credit debtors 4 0 Commercial 0 Card credit debtors 5 0 And other bank-guaranteed debts 0 Total 7 0 7 0 7 0 0 . "A" except, others and deposits at banks, activity-related debtors in card credit 1 . Recorded loan balance during the reporting period of impaired debts 2 During the period in which the debts were classified as impaired, the average balance of the impaired debts for which interest income was recorded 3 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 4 .(Example: business lending: if material, additional detail must be provided 5 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 6 20X-1 Average Balance Of Debts 2Impaired 20X-2 Interest Income 3Recorded Recorded :From On Cash Basis Interest Income 3Recorded Recorded :From On Cash Basis Average Balance Of Debts 2Impaired Average Balance Of Debts 2Impaired Card Credit Activity Debtors - Credit Risk - Provisions for Credit Losses - Note 4 In millions of "A", reported amounts, on a consolidated basis 1Debts .G 20X0 Interest Income 3Recorded Recorded :From On Cash Basis : Additional Information on Impaired Debts .2 Restructured Problematic Debts .G Debts not at banks with guarantees Individuals 0 Card credit debtors 4 0 Commercial 0 Card credit debtors 5 0 And other bank-guaranteed debts 0 Total . "A" except, others and deposits at banks, activity-related debtors in card credit 1 . Accrued interest income 2 . Included in impaired debts 3 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 4 .(Example: business lending: if material, additional detail must be provided 5 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 6 31.12.20X-1 Recorded Loan Balance Recorded Loan Balance 1Debts .G 31.12.20X0 Not in arrears, Accrual 2Total In arrears, Accrual 2 90 days or more Non-accrual Accrual Not in arrears, Accrual 2 In arrears, Accrual 2 90 days or more In arrears, Accrual 2 30 to 89 days Days In arrears, Accrual 2 30 to 89 days 3Total Non-accrual Interest Income Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 ( Hour Instructions- "Hak

Annual Financial Report 'Page 11.4 – F 691 The following page 691F-11.5

: Additional Information on Impaired Debts .2 (Restart) Restructured Problematic Debts .G Before Restructuring After Restructuring Before Restructuring After Restructuring Before Restructuring After Restructuring Debts not at banks with guarantees Individuals 0 Card credit debtors 2 0 Commercial 0 Card credit debtors 3 0 And other bank-guaranteed debts 0 Total . "A" except, others and deposits at banks, activity-related debtors in card credit 1 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 2 .(Example: business lending: if material, additional detail must be provided 3 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 4 Number of Contracts Number of Contracts Number of Contracts Card Credit Activity Debtors - Credit Risk - Provisions for Credit Losses - Note 4 In millions of "A", reported amounts, on a consolidated basis 1Debts .G 20X0 Recorded Loan Balance Recorded Loan Balance Recorded Loan Balance Organizations Restructured in the Reporting Year 20X-2 20X-1 : Additional Information on Impaired Debts .2 (Restart) Restructured Problematic Debts .G Debts not at banks with guarantees Individuals 0 Card credit debtors 3 0 Commercial 0 Card credit debtors 4 0 And other bank-guaranteed debts 0 Total . "A" except, others and deposits at banks, activity-related debtors in card credit 1 .Debts that became in the reporting year, which were restructured into problematic debts during the 12 months prior to the date they became in arrears of more than 30 days 2 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 3 .(Example: business lending: if material, additional detail must be provided 4 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 5 1Debts .G 20X0 Loan Balance Recorded Loan Balance Recorded 2Failed Restructurings 20X-2 20X-1 Number of Contracts Number of Contracts Number of Contracts Loan Balance Recorded Number of Contracts Loan Balance Recorded Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 ( Hour Instructions- "Hak

Annual Financial Report 'Page 11.5 – 1F 69 The following page 691F-11.6

Debtors – D.4 Note) 1 (Off-balance sheet credit and credit risk in card credit activity) 3 (,)1 (According to the size of the borrower's liability) Consolidated .A 20X-1 December 31 20X0 December 31 'Number Borrowers (2) Activity Debtors Off-balance sheet credit risk in card credit Balance Sheet) 3 (,)1( 'Number (2) Borrowers Activity Debtors Off-balance sheet credit risk in card credit Balance Sheet) 3 (,)1 (:From "Sah" At Guarantees Banks :From "Sah" At Guarantees Banks Reported Amounts In millions of "A" (In thousands of "A") (Credit Limit) 0 Up to 5 Borrower Balances 0 10 to 5 Above Borrower Balances 0 15 to 10 Above Borrower Balances 0 20 to 15 Above Borrower Balances 0 30 to 20 Above Borrower Balances 0 40 to 30 Above Borrower Balances 0 80 to 40 Above Borrower Balances 0 150 to 80 Above Borrower Balances 0 300 to 150 Above Borrower Balances 0 600 to 300 Above Borrower Balances 0 1200 to 600 Above Borrower Balances 0 2,000 to 1,200 Above Borrower Balances 0 4,000 to 2,000 Above Borrower Balances 0 8,000 to 4,000 Above Borrower Balances 0 20,000 to 8,000 Above Borrower Balances 0 40,000 to 20,000 Above Borrower Balances 0 200,000 to 40,000 Above Borrower Balances 0 Total 0 (4) Others and Receivables Income 0 Total . Off-balance sheet credit and credit risk in card credit activity shown before the effect of permitted collateral deductions and before the effect of provisions for credit losses for the purpose of calculating the borrower's liability to the group of borrowers) 1( . Off-balance sheet credit and risk total according to number of borrowers) 2( .(Including credit facilities at banks with guarantees not calculated as per the borrower's liability limits) 3( .If material, the composition shall be detailed) 4( .Note*: When the highest tier credit limit of the card company is lower than the highest tier credit limit, one must indicate the highest tier credit limit in this note. Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 ( Hour Instructions - "Hak

Annual Financial Report 'Page 11.6 – F 691 The following page 691F-12

(02/14) [5] Supervision of Banks Public Reporting Instructions: 691F - 32 'Page Annual Financial Report -"Hak" - Hour Instructions 691F-33 The following page Net Interest Income – 23 Note Consolidated Company As of the end of the year As of the end of the year December 31 December 31 December 31 December 31 December 31 December 31 20X-2 20X-1 20X0 20X-2 20X-1 20X0 Reported Amounts In millions of "A"

:(1) Interest Income .A 0 Non-individuals from credit 0 From commercial credit 0 From others from credit 0 Purchased or lent securities from deposits at banks Under repurchase agreements 0 (2) Debt from bonds Other assets 0 Total Interest Income

:(1) Interest Expenses .B 0 To banking corporations Repurchase agreements on purchased or lent securities 0 On debt bonds Other liabilities 0 Total Interest Expenses

0 Net, Interest) Expenses (Income Total

When the effective component includes hedging relationships) 1 (. (57-669 "BA" Banking Corporation Public Reporting Instructions applicable) G.20 In the note as specified, interest) expenses( – 57 "BA" (Banking Corporation Public Reporting Instructions .D.20 In the note as specified additional disclosure must be given when the section is material) 2( .(669

(2/14) [4] Supervision of Banks Public Reporting Instructions: 691G – 10 'Page Quarterly Financial Report -"Hak" - Hour Instructions

691G-10.1 'Page :The following Card Credit Company Debtors - Credit Risk - Provisions for Credit Losses - 1 Note Card Credit Activity Debtors - June 30 June 30 December 31 Average Interest Rate 20X-1 20X-1 20X0 20X0 Annually (Audited) (Unaudited) (Unaudited) Reported Amounts In millions of "A" Per Balance As of the day %For Transactions Last Month % :Credit Risk Not at Bank-Guaranteed Debts (1):Individuals 0) 2 (Credit Card Debtors :From 0.00 0.00 (3) ,(2) Credit :From :Commercial 0) 2 (Credit Card Debtors :From 0.00 0.00 (4) ,(3) ,(2) Credit :From 0 Total Bank-Guaranteed Non-Credit Risk Debts :And Others Bank-Guaranteed Credit Risk 0 Credit Card Debtors 0.00 0.00 Credit 0 Credit to International Card Organizations 0) Included – In Consolidation (Held Companies 0 Receivables Income 0 (5) Others 0 Net, Total Card Credit Activity Debtors

According to the industry basis, the total credit risk "in matters" 640-5 Page Public Reporting Instructions as defined Individuals) 1( "Consolidated Regular transactions, transactions with installment payments, businesses including balances without interest charges. Card Credit Debtors) 2( Direct credit, revolving credit card transactions, credit transactions including interest charges – Credit .Other transactions and .Describe all balances included in these lines in each card credit company. Other transactions and .In millions of "A" _____ In total Including credit secured by vehicles) 3( Businesses breakage and discount In millions of "A" _____ In total Advances to Businesses Including This Amount .In millions of "A" _____ Business :From) 4 (. )FAS 166 According to, Business Obligation Settlement Conditions Met Not :Explanation (In millions of "A" _____ In total .Total Card Credit Activity Debtors 5% On Exceeds Sum Which Others Included Balances Detailed Will Be Given) 5 (

Provisions for Credit Losses Movement in Provisions for Credit Losses Balance .1 0 Beginning of Year Provisions for Credit Losses Balance 0 Expenses for Credit Losses 0 Accounting Write-offs 0 Recoveries of Previously Written-off Debts 0 Net Accounting Write-offs 0 Other 1 0 End of Year Provisions for Credit Losses Balance :From 1 0 Off-balance sheet instruments in

0 - - - - - 0 - - - - Deposits at Banks in
0 - - - - - 0 - - - - Bank-Guaranteed Credit Card Debtors in Provisions for Credit Losses Movement in Provisions for Credit Losses Balance .1 0 Beginning of Year Provisions for Credit Losses Balance 0 Expenses for Credit Losses 0 Accounting Write-offs 0 Recoveries of Previously Written-off Debts 0 Net Accounting Write-offs 0 Other 1 0 End of Year Provisions for Credit Losses Balance :From 1 0 Off-balance sheet instruments in
0 - - - - - 0 - - - - Deposits at Banks in
0 - - - - - 0 - - - - Bank-Guaranteed Credit Card Debtors in :Additional Information on the Method of Calculating Provisions for Credit Losses For Which * Debts Were Calculated ,*Debts On :*Recorded Loan Balance Of Debts 0 Individually Assessed 0 Collectively Assessed 0 *Total Debts :Provisions for Credit Losses On Debts 0 Individually Assessed 0 Collectively Assessed 0 Total Provisions for Credit Losses . "A" except, others and deposits at banks, activity-related debtors in card credit .This includes direct credit, revolving credit card transactions, credit transactions including interest charges .Other transactions and .Non-cardholder credit, cardholder credit 2 .When material, additional disclosure must be given for movement in provisions for credit losses to combine or disaggregate these 3 . Income from receivables, international card organizations, deposits at banks, bank-guaranteed credit cards and credit debtors 4 Debtors In Cards Credit Individuals 30.6.20X0 As of Three Months Ended Debtors In Cards Credit 2 Credit 30.6.20X-1 As of Six Months Ended Provisions for Credit Losses Total Bank-Guaranteed Non-Credit Risk Debts Commercial Individuals 30.6.20X-1 As of Six Months Ended Provisions for Credit Losses and Provisions for Credit Losses in Card Credit Activity Debtors , Credit Risk - 1 Note In millions of "A", reported amounts, on a consolidated basis Off-balance sheet credit instruments * Debts .B Total Provisions for Credit Losses Risk Credit Guaranteed Banks 4 ,3 And Others Bank-Guaranteed Non-Credit Risk Debts 2,3 Credit Debtors In Cards Credit Commercial Individuals Commercial Individuals Commercial Risk Credit Guaranteed Banks 4 ,3 And Others Debtors In Cards Credit 2 Credit 2,3 Credit 30.6.20X0 As of Six Months Ended Debtors In Cards Credit 2,3 Credit ן Credit Guaranteed Banks 4 ,3 And Others Debtors In Cards Credit Provisions for Credit Losses Provisions for Credit Losses Bank-Guaranteed Non-Credit Risk Debts Total Bank-Guaranteed Non-Credit Risk Debts Total 2 Credit Debtors In Cards Credit 2,3 Credit ן Credit Guaranteed Banks 4 ,3 And Others Provisions for Credit Losses Provisions for Credit Losses 30.6.20X-1 30.6.20X0 Debtors In Cards Credit 2 Credit Provisions for Credit Losses 31.12.20X-1 Bank-Guaranteed Non-Credit Risk Debts Total Bank-Guaranteed Non-Credit Risk Debts Total Commercial Individuals Commercial Individuals Debtors In Cards Credit 2 Credit Debtors In Cards Credit 2,3 Credit Risk Credit Guaranteed Banks 4 ,3 And Others Debtors In Cards Credit Bank-Guaranteed Non-Credit Risk Debts Total Commercial Individuals Debtors In Cards Credit 2 Credit Debtors In Cards Credit 2,3 Credit Risk Credit Guaranteed Banks 4 ,3 And Others 2 Credit Debtors In Cards Credit 2,3 Credit Risk Credit Guaranteed Banks 4 ,3 And Others Supervision of Banks Public Reporting Instructions : ] 2 ) [ 2/14 ( Hour Instructions - "Hak
Quarterly Financial Report 'Page 10.1 – G 691 The following page 691G-10.2

And Arrears Credit Quality .1 Debts not at banks with guarantees Individuals 0 Card credit debtors 6 0 Commercial 0 Card credit debtors 7 0 And other bank-guaranteed debts Total 9 0 9 0 9 0 . "A" except, others and deposits at banks, activity-related debtors in card credit 1 .Special supervision or substandard, impaired debts 2 .Below . See G.2. G.1 Note Additional information on certain impaired debts that were reorganized into restructured problematic debts .Impaired debts do not accrue interest income, as a rule 3 .Accrued interest income . Classified as non-problematic impaired debts 4 .Classified as non-problematic impaired debts In millions of "A" 0,0,0 in total Debts in arrears of 30 to 89 days . Accrued interest income 5 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 6 .(Example: business lending: if material, additional detail must be provided 7 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 8 .In millions of "A" 0,0,0 According to "Hak" policy, new credit to perform Credit Rating Matches The Report Date Their Credit Rating Debts :From 9 3Impaired 31.12.20X-1 Not Problematic 2Problematic Total Additional Information - Non-Impaired Debts Non-Impaired 3Impaired 90 In Arrears 4Or More Days 30 In Arrears 5Day 89 And Up Total Non-Impaired 90 In Arrears 4Or More Days 30 In Arrears 5Day 89 And Up 30.6.20X-1 Not Problematic 2Problematic Total Additional Information - Non-Impaired Debts Non-Impaired 3Impaired 30 In Arrears 5Day 89 And Up Not Problematic 90 In Arrears 4Or More Days In millions of "A", reported amounts, on a consolidated basis 1Debts .G 2 Additional Information - Non-Impaired Problematic Debts 30.6.20X0 Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 ( Hour Instructions- "Hak

Quarterly Financial Report 'Page 10.2 – G 691 The following page 691G-10.3

: Additional Information on Impaired Debts .2 Specific Provisions and Impaired Debts .A Debts not at banks with guarantees Individuals 0 Card credit debtors 4 0 Commercial 0 Card credit debtors 5 0 And other bank-guaranteed debts 7 0 Total . "A" except, others and deposits at banks, activity-related debtors in card credit 1 .Recorded Loan Balance 2 .Specific Provisions for Credit Losses 3 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 4 .(Example: business lending: if material, additional detail must be provided 5 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 6 :From 7 0 Measured According to Present Value of Cash Flows 0 Restructured Problematic Debts Contract Principal Balance Impaired Debts Provisions Balance 3Specific Debts 2Balance Not Impaired Provisions Existing Specific Contract Principal Balance Impaired Debts Debts 2Balance Impaired Provisions Existing 3Specific 30.6.20X-1 Provisions Balance 3Specific Debts 2Balance Not Impaired Provisions Existing Specific 2Balance Total Impaired Debts Debts 2Balance Impaired Provisions Existing 3Specific Provisions for Credit Losses and Provisions for Credit Losses in Card Credit Activity Debtors , Credit Risk - 1 Note In millions of "A", reported amounts, on a consolidated basis 1Debts .G 30.6.20X0 2Balance Total Impaired Debts 31.12.20X-1 Debts 2Balance Impaired Provisions Existing 3Specific Provisions Balance 3Specific Debts 2Balance Not Impaired Provisions Existing Specific 2Balance Total Impaired Debts Contract Principal Balance Impaired Debts Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 (

The Hour Instructions- "Hak

Quarterly Financial Report ' Page 10.3 – G 691 The following page 691G-10.4

The Hour Instructions- "Hak

Quarterly Financial Report ' Page 10.4 – G 691 The following page 691G-10.5

: Additional Information on Impaired Debts .2 Restructured Problematic Debts .G Debts not at banks with guarantees Individuals 0 Card credit debtors 4 0 Commercial 0 Card credit debtors 5 0 And other bank-guaranteed debts 0 Total . "A" except, others and deposits at banks, activity-related debtors in card credit 1 . Accrued interest income 2 . Included in impaired debts 3 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 4 .(Example: business lending: if material, additional detail must be provided 5 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 6 Not in arrears, Accrual 2Total In arrears, Accrual 2 90 days or more Non-accrual Accrual Not in arrears, Accrual 2 In arrears, Accrual 2 90 days or more In arrears, Accrual 2 30 to 89 days Days In arrears, Accrual 2 30 to 89 days 3Total Non-accrual Interest Income 30.6.20X-1 Recorded Loan Balance Recorded Loan Balance Provisions for Credit Losses and Provisions for Credit Losses in Card Credit Activity Debtors , Credit Risk - 1 Note In millions of "A", reported amounts, on a consolidated basis 1Debts .G 31.12.20X-1 30.6.20X0 Recorded Loan Balance Non-accrual Interest Income In arrears, Accrual 2 90 days or more In arrears, Accrual 2 30 to 89 days Not in arrears, Days 2Accrual 3Total Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 (

The Hour Instructions- "Hak

Quarterly Financial Report ' Page 10.5 – G 691 The following page 691G-10.6

Quarterly Financial Report 'Page 10.6 – G 691 The following page 691G-10.7

: Additional Information on Impaired Debts .2 (Restart) Restructured Problematic Debts .G Debts not at banks with guarantees Individuals 0 Card credit debtors 3 0 Commercial 0 Card credit debtors 4 0 And other bank-guaranteed debts 0 Total . "A" except, others and deposits at banks, activity-related debtors in card credit 1 .Debts that became in the reporting year, which were restructured into problematic debts during the 12 months prior to the date they became in arrears of more than 30 days 2 .(Example: non-recourse credit or /or non-cardholder credit, revolving credit, non-revolving credit: if material, additional detail must be provided 3 .(Example: business lending: if material, additional detail must be provided 4 . If material, additional detail must be provided. Income from receivables, international card organizations, deposits at banks, cardholders at banks with guarantees 5 Number of Contracts Number of Contracts Number of Contracts Loan Balance Number of Contracts Recorded Loan Balance Recorded Provisions for Credit Losses and Provisions for Credit Losses in Card Credit Activity Debtors , Credit Risk - 1 Note In millions of "A", reported amounts, on a consolidated basis 1Debts .G Loan Balance Recorded Loan Balance Recorded 2And Failed Restructured Organizations 30.6.20X-1 As of Day 30.6.20X-1 As of Day 30.6.20X0 As of Day 30.6.20X0 As of Day Six Months Ended Three Months Ended Supervision of Banks Public Reporting Instructions : ] 1 ) [ 2/14 (

The Hour Instructions- "Hak

Quarterly Financial Report ' Page 10.7 – G 691 The following page 691G-11

(02/14) [2] Supervision of Banks Public Reporting Instructions: 699 -110 'Page Key Updates

Page To Insert Page To Remove (2/12) [15] 661-16 (2/12) [15] 661-16 (2/14) [2] 661-20.11.1 (11/12) [1] 661-20.11.1 (11/12) [2] 661-20.12 (11/12) [2] 661-20.12 (12/11) [10] 664-1 (12/11) [10] 664-1 (2/14) [12] 664-3 (12/11) [11] 664-3 (12/11) [1] 664-9.1 (12/11) [1] 664-9.1 (2/14) [16] 664-10 (12/11) [15] 664-10 (11/00) [8] 669-89 (11/00) [8] 669-89 (2/14) [14] 669-92 (12/11) [13] 669-92 (2/14) [1] 673-1-8 ----- (2/14) [2] 674-1 (8/13) [1] 674-1 (8/13) [1] 674-2 (8/13) [1] 674-2 (2/14) [19] 690 (3/12) [18] 690-1 (1/04) [11] 690-7 (1/04) [11] 690-7 (2/14) [5] 694A-3 (11/13) [4] 694A-3 (8/13) [3] 694A-4 (8/13) [3] 694A-4 *(8/13) [3] 694A-5 (8/13) [3] 694A-5 (2/14) [4] 694A-6 (8/13) [3] 694A-6

(7/12) [2] 698B-1

(12/11) [1] 698B-2-31 *(9/13) [3] 699-108 (9/13) [3] 699-108 (02/14) [3] 699-109 (11/13) [2] 699-109 (02/14) [1] 699-110 ------

Updates to Disclosure on Credit Quality of Debts ("10/02/2014 dated 2409 -06 -H Circular ("Provisions for Credit Losses in Credit Card Companies

Page To Insert Page To Remove *(6/13) [5] 630-2.1 (6/13) [5] 630-2.1 (2/14) [2] 630-2.2 (6/13) [1] 630-2.2 (2/14) [3] 674-1 (2/14) [2] 674-1 *(8/13) [1] 674-2 (8/13) [1] 674-2 (2/14) [6] 691B-3 (6/13) [5] 691B-3 *(4/11) [4] 691B-3.1 (4/11) [4] 691B-3.1 *(3/08) [1] 691B-6.4 (3/08) [1] 691B-6.4 (2/14) [4] 691B-7 (4/11) [3] 691B-7

(02/14) [1] Supervision of Banks Public Reporting Instructions: 699 -111 'Page Key Updates

Update of Disclosure of Credit Quality of Debts and Credit Loss Provision in Credit Cards Companies

Circular No. 06-06-2409 dated 24/02/2014

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