1. Information about the Significance of Financial Instruments for Financial Position and Performance

1.1

Statement of Financial Position

1.1.1

1.1.2

Other Disclosures

1. Special disclosures about financial assets and financial liabilities designated to be measured at fair value through profit or loss, including disclosures about credit risk and market risk, changes in fair values attributable to these risks and the methods of measurement.

2. Reclassifications of financial instruments from one category to another.

3. Information about financial assets pledged as collateral and about financial or non-financial assets held as collateral.

4. Reconciliation of the provision for credit losses by class of financial assets.

5. Information about compound financial instruments with multiple embedded derivatives.

6. Breaches of terms of loan agreements.

1.2

Statement of Comprehensive Income

1.2.1

Disclosures on items of income, expense, gains and losses.

1.2.2

Other Disclosures

1. Total interest income and total interest expense for those financial instruments that are not measured at fair value through profit and loss.

2. Fee income and expense.

3. Amount of impairment losses by class of financial assets.

4. Interest income on impaired financial assets.

1.3

Other Disclosures

1.3.1

1.3.2

1.3.3

1. Comparable carrying amounts.

2. Description of how fair value was determined.

3. The level of inputs used in determining fair value.

4. 1. Reconciliations of movements between levels of fair value measurement hierarchy.
   2. Additional disclosures for financial instruments that fair value is determined using level 3 inputs.

5. Information if fair value cannot be reliably measured.

2. Information about the Nature and Extent of Risks Arising from Financial Instruments

2.1

Qualitative Disclosures

2.1.1

2.1.2

2.1.3

2.2

Quantitative Disclosures

2.2.1

(i) Credit Risk

1. Maximum amount of exposure (before deducting the value of collateral), description of collateral, information about credit quality of financial assets that are neither past due nor impaired and information about credit quality of financial assets.

2. For financial assets that are past due or impaired, disclosures on age, factors considered in determining as impaired and the description of collateral on each class of financial asset.

3. Information about collateral or other credit enhancements obtained or called.

4. For other disclosures, please refer Banking Act Direction No. 7 of 2011 on Integrated Risk Management Framework for Licensed Banks (Section H).

(ii) Liquidity Risk

1. A maturity analysis of financial liabilities.

2. Description of approach to risk management.

3. For other disclosures, please refer Banking Act Direction No. 7 of 2011 on Integrated Risk Management Framework for Licensed Banks (Section H).

(iii) Market Risk

1. A sensitivity analysis of each type of market risk to which the entity is exposed.

2. Additional information, if the sensitivity analysis is not representative of the entity’s risk exposure.

3. For other disclosures, please refer Banking Act Direction No. 7 of 2011 on Integrated Risk Management Framework for Licensed Banks (Section H).

(iv) Operational Risk

(v) Equity Risk in the Banking Book

• Differentiation between holdings on which capital gains are expected and those taken under other objectives including for relationship and strategic reasons.

• Discussion of important policies covering the valuation and accounting of equity holdings in the banking book.

• Value disclosed in the Statement of Financial Position of investments, as well as the fair value of those investments; for quoted securities, a comparison to publicly quoted share values where the share price is materially different from fair value.
• The types and nature of investments.
• The cumulative realised gains/(losses) arising from sales and liquidations in the reporting period.

(vi) Interest Rate Risk in the Banking Book

• Nature of interest rate risk in the banking book (IRRBB) and key assumptions.

• The increase/(decline) in earnings or economic value (or relevant measure used by management) for upward and downward rate shocks according to management’s method for measuring IRRBB, broken down by currency (as relevant).

2.2.3

3. Other Disclosures

3.1

Capital

3.1.1

Capital Structure

(i) Qualitative Disclosures

(ii) Quantitative Disclosure

1. The amount of Tier 1 capital, with separate disclosure of:
   • Paid-up share capital/common stock
   • Reserves
   • Non-controlling interests in the equity of subsidiaries
   • Innovative instruments
   • Other capital instruments
   • Deductions from Tier 1 capital
2. The total amount of Tier 2 and Tier 3 capital
3. Other deductions from capital
4. Total eligible capital

3.1.2

Capital adequacy

(i) Qualitative Disclosures

(ii) Quantitative Disclosures