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Citibank - Bangkok Branch
Basel II - Pillar 3
Risk and Capital Management Disclosure
Section Content Page
A Scope of Application 1
B Capital
Item 1 Capital structure 1
Item 2 Capital adequacy 1
C Risk Exposure and Assessment
I. Risk Management Overview 1
II. Risk Categorization
1. Credit Risk
Item 1 Credit risk management 2
Item 2 Credit risk exposure 5
Item 3 Credit risk mitigation 6
2. Market Risk for Trading Book 7
3. Operational Risk 9
4. Equity Risk 9
5. Interest Rate Risk in Banking Book 9
D Basel II â Pillar 3 Quantitative Information 11
A. Scope of Application The Capital Requirements Directive, often referred to as Basel II, introduced the need for banks operating under this new legislative framework to publish certain information relating to their risk management and capital adequacy. The disclosure of this information is know as Pillar 3 and is designed to complement the two other pillars of the Basel II, namely the minimum capital requirements (Pillar 1) and the supervisory review process (Pillar 2). The disclosure has been prepared in accordance with the BOT Notification No. SorNorSor. 25/2552 Re : Disclosure of Information on Capital Fund Maintenance for Commercial Banks which requires foreign banks to disclose information of the branch in Thailand only. Therefore, this disclosure reflects only information of the Bangkok Branch. Citiâs capital and global risk management is presented in Citi Annual Report 2009 at http://www.citigroup.com/citi/fin/data/ar09c_en.pdf. Since December 2008, Citibank Bangkok Branch (Citibank) has adopted Standardized Approach (SA) for Credit Risk and Operational Risk and Hybrid Approach between Standardized and Internal Model Approaches for Market Risk. B. Capital I tem 1 Capital structure
Capital has historically generated by cash injections from Citibank Head Office and net earnings retained in Thailand. As of December 31, 2009, Citibank recorded total capital of Baht 17,753 million. The detailed capital composition can be found in the âCapital Structureâ table. Item 2 Capital adequacy
Generally, capital is used primarily to support assets in Citibankâs businesses and to absorb credit, market and operational risks. Citibankâs capital management framework is designed to ensure that Citibank maintains sufficient capital consistent with Citibankâs risk profile and all applicable regulatory standards and guidelines. The capital management process is centrally overseen by senior management through the âAsset and Liability Committeeâ (ALCO). The ALCO is composed of Country Senior Management for the purpose of discussion on capital and liquidity matters and regularly involves in key activities that may impact capital assessment and adequacy. C. Risk Exposure and Assessment I. Risk Management Overview The Global Risk, Compliance and Control Principles and Policy Frameworks are the doctrines by which Citibankâs Risk Management Functions. The objective of these policies framework is to implement risk management and control practices such that consistent criteria are used to appraise similar risks; leading to prudent management of the overall risk profile, and optimizing risk versus return. The policies and principles for risk and control assessment require that appropriate controls and tools are in place to manage, measure and actively mitigate risks taken by Citibank. The global policies and local programs and procedures contain limits and control framework which set guidelines to ensure that business concentrations are within Citibank's risk and loss tolerance levels. The Country Senior Management's objectives, budgets, portfolio and investments must be prudent and reflect their view of risk and rewards arising from market conditions and should dynamically adjust these strategies and budgets to fit changing environments. Business concentrations must be
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managed with the goal of a diversified portfolio and risks undertaken should not be disproportionate to Citibankâs capital. Stress testing is a core responsibility which acts as one of the many preventive measures of extreme event risks. Significant stress losses will be escalated to the Country Senior Management. The Material Risk Managers must be vigilant in ensuring that they communicate and escalate risk awareness to other parts of the organization that may be impacted by developments in their respective risk domains. All business activity must report in to the Compliance/Control, Risk or Finance systems to ensure it is properly tracked and monitored. Material Risk Managers must review periodically communications with or actions by regulators, any material legal affairs of Citibank, and compliance with applicable law on all Risk Management related matters. Internal Audit and Control units will test important risks as per their audit plans. Each business unit/function will perform self-assessment of their important risks on quarterly basis. Any material issues raised by internal control, audit or other reviews and steps taken to address any such issues should be highlighted to Senior Management. Audit and Risk Review (ARR) has the responsibility to perform the internal, independent audit and control review function for Citibank, covering all businesses, functions, and geographies. Audit results are communicated to appropriate senior management personnel. ARR examines and evaluates the adequacy and effectiveness of Citibank system of internal controls and risk management processes and the quality of performance in carrying out assigned responsibilities to achieve Citibankâs stated goals and objectives. It also tracks the development and implementation of corrective actions to address significant control weaknesses identified. II. Risk Categorization 1. Credit Risk Item 1 Credit risk management
Credit risk management processes The credit risk management process at Citibank relies on corporate-wide standards to ensure consistency and integrity, with business-specific policies and practices to ensure applicability and ownership, while keeping in mind at all times, the local regulatory framework under which we operate in. In wholesale, management of credit risk exposure is governed by the Commercial Businesses Credit Policies and Procedures (CBCPP) and the Institutional Client Group Risk Management Manual (ICGRMM). The credit policies document the core standards and methodology for identifying, measuring, approving, and reporting credit risk in the respective businesses and drive escalation of larger exposures and exceptions to higher approval levels. Credit authority levels, delegation processes, approval processes for portfolio classification, product and transaction approval, other types of required approvals, and the appointment of credit officers and their responsibilities are defined in these documents. Local Operating Procedures (LOP) were developed locally to incorporate applicable local regulations, market practices, and requirements and are used in conjunction with the credit policies. For Retail, Global Consumer Credit and Fraud Risk Policy (âGCCFRPâ) and local Product Citi Business Credit Policy & Procedure Manual (BCPPM) define how credit risk is managed for the retail portfolios. Credit authority levels, delegation process, approval processes for portfolios classification, product and transaction approvals, and other types of required approvals, as well as,
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appointment of credit officers and their responsibilities are defined in these policy documents. The GCCFRP and BCPPM document policies are applicable across the credit cycle, i.e., acquisition, portfolio management, fraud, authorization, collections and risk mitigation. Credit Officers and Senior Credit Officers are independent from the business. Detailed tracking is available for all aspects of risk management. All policies and programs are developed keeping in mind local and US regulations and are governed on the principles of prudence and long term viability. Product programs need formal approval from country and regional risk management along with business, compliance and legal concurrence Structure and responsibilities of credit risk management units
Credit risk is managed across designated functional units that focus on credit analysis, credit approval, early warning monitoring, remedial management, and portfolio monitoring. The respective credit policies provide guidance on the minimum requirements for each function, thereby ensuring consistent credit risk management standards across Citibank. Credit risk measurement, monitoring, and reporting systems
Each unit follows established processes that quantify and measure credit risk in addition to reporting it independently from the respective business, both in report format and data that is aggregated in bank-wide credit risk systems. Indicators used to measure, monitor, and report risk include but are not limited to:
âĒ Portfolio and concentration limits (i.e. tenor, industry, geography) âĒ Leading indicators (i.e. applications, approvals, approval rate, approval by score range, and
overrides and exceptions to credit acceptance standards) âĒ Stress test results âĒ Portfolio profitability measures âĒ Cost of credit and non-performing loans âĒ Past due and impairment indicators
Credit risk hedging or mitigation
Hedging and mitigating credit risk is done through eligible collateral, personal and/or corporate guarantees, and derivatives. These hedges and risk mitigation are subject to the applicable credit policies. Credit risk control limits
Each individual credit exposure is subject to an obligor limit as applicable to the obligor profile which helps maintain a diversified credit portfolio of risk assets. In addition, concentration reporting provides cross section views into the portfolio by name or across names. Reporting views include but are not limited to:
âĒ Country reporting âĒ Industry reporting âĒ Product reporting âĒ Single name exposure reporting âĒ Tenor exposure reporting
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Past due, impairment and provision
Wholesale
An integral part of the remedial management process is the early identification of credit deterioration which, in turn, allows for the proactive workout of the exposure and prompt execution of risk mitigation techniques. Classification is the process of categorizing facilities based on credit quality and/or the ability or willingness of the obligor to honor its commitments. Classification does not necessarily equate to a loss on a facility. It may merely signify that the facility is under pressure due to a variety of causes, and the facility requires special attention to ensure that Citibank does not experience a loss. Classification should thus be viewed as consisting of two levels: Problem Levels: Classification categories Special Mention and Substandard generally denote that a facility is experiencing an issue that could impact repayment. Special Mention identifies a situation where there may be a potential problem, while Substandard identifies a situation where there is a clearly defined problem. Loss Levels: Classification categories Doubtful and Loss indicate that the likelihood of actual loss is high. Doubtful identifies a potential loss, while Loss identifies an actual loss. In most cases, classification of Doubtful requires an additional reserve build and Loss, an actual write-off. Early identification and proactive management of facilities in the Special Mention and Substandard classification can result in lower exposure in the event that the facility continues to deteriorate to a Doubtful or Loss. The equivalent BOT classifications are as follows.
BOT Classification Citibank Classification
Pass Pass Special mention Special mention, Substandard (Accrual) Substandard Substandard (Non-accrual) Doubtful Doubtful and past due > 180 days Doubtful of loss Doubtful and past due > 360 days Loss Loss
Retail
Specific provision for loans is made on the carrying amount according to loan delinquency. Specific provision is taken for all loans that enter any risk mitigation. Citibank adopts a collective approach to group the debtors by stage of delinquency and calculates provisions accordingly. Day past due (DPD) is used by Citibank to assess the level of individual impairment provision required :-
BOT Classification
Citibank Classification
Pass Past (DPD 0-29) Special mention Special mention (DPD30-89) Substandard Substandard (DPD 90-179) Doubtful Doubt (DPD 180-364) Doubtful of loss Doubtful of loss (DPD > 365) Loss Loss
4
Calculation of provisions is done in compliance with regulatory guidelines which are primarily determined by applying specific percentages to different classifications of financing in conjunction with the consideration of collateral valuation. Classifications are based principally on the day past due. Citibank also factors in future risks in external environment to enhance reserves if required. The loss provisioning procedures and quarterly assessment are reviewed and approved by Country Senior Management ( Collections Director, Risk Management Director and Chief Finance Officer) with an aim to ensure adequate reserves at all times. Item 2 Credit risk exposures
Credit ratings and credit quality grade
In compliance with BOT guidelines and the credit policies, ratings by Moodyâs Investors Service and Standard & Poorâs are used to rate obligors. For the purposes of risk-weighting, S&P and Moodyâs ratings are assigned to an equivalent BOT rating with a corresponding risk weight.
Long-term Credit Quality Grades
S&P Moodyâs
AAA Aaa AA+ Aa1 AA Aa2
1
AA- Aa3 A+ A1 A A2
2
A- A3 BBB+ Baa1 BBB Baa2
3
BBB- Baa3 BB+ Ba1 BB Ba2
4
BB- Ba3 B+ B1 B B2
5
B- B3 CCC+ Caa1 CCC Caa2 CCC- Caa3 CC Ca C C
6
D
5
Short-term Credit Quality
Grades S&P Moodyâs
A-1+ 1 A-1
P-1
2 A-2 P-2 3 A-3 P-3 4 Others1
Others Item 3 Credit risk mitigation
Wholesale
On/off-balance sheet netting
Cross-product netting and cross-product margining can be achieved through a qualifying master netting agreement that provides for termination, cross-default, and close-out netting across multiple types of financial transactions documented under multiple agreements. Close-out netting occurs when termination values of all transactions documented under a single agreement are calculated and netted to determine a single lump sum close-out amount that is either due to, or by, a counterparty. Determination on whether a margin can function as a legally recognizable risk mitigant against exposure and thereby decrease Citibankâs exposure is made on a counterparty by counterparty, agreement by agreement basis, giving consideration to such factors as the place of organization of the counterparty, the insolvency laws applicable, the location of the margin, and the relevant documentation. Margining must be covered by an ISDA, Credit Support Agreement (where appropriate) or equivalent Master Agreements if required by local law and/or as required by Legal. Collateral management and valuation
Collateral and other secured assets should have perfected first priority security interest. This includes physical collateral (evaluated by an approved outside appraiser) as well as cash and financial collateral. All qualifying collateral that is pledged to support direct and contingent risk exposures must be legally enforceable and documented with insurance coverage as applicable. An approved technology system for collateral data collection and aggregation is used to track current collateral values for regulatory capital treatment. Collateral is reviewed annually or more often as deemed appropriate. Citibank accepts physical collateral such as equipment, inventory, and real estate in addition to cash and financial collateral. Acceptable guarantees are personal, third-party, and corporate guarantees. Acceptable credit derivatives counterparties are credit customers that are acceptable under the credit policies and applicable credit programs as well as other financial institutions. Credit risk and market risk concentrations
Concentration risk is mitigated through operational controls. Risk from collateral is mitigated by accepting only approved assets. Guarantees are primarily from qualified parties that are related to
1 Others: includes Non-prime ratings and B and C ratings
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obligors or acceptable third parties in the form of SBLCs. Citibank does not maintain open positions in credit derivatives markets. Retail
Citibank sets prudence in its lending activities by having a very clearly defined and well executed credit policy that always looks at long term viability of credit programs as opposed to short term gains. Policies are executed through automated processes that ensure a high degree of quality and satisfactory turn-around time to customers. Regular reviews are conducted to ensure that credit performance is within accepted standards. Risk Mitigation is provided to customers based on event related contingencies (like loss of job, drop in income, sickness, death, etc). There is an established set of measures, procedures, and policies for monitoring the performance of the retail asset portfolios. This is done through a monthly Portfolio Quality Review (âPQRâ) covering the following key areas:
âĒ Leading indicators (including macro economic indicators), new booking characteristics, test programs, significant credit changes, portfolio classified as âPerformance Exceptionâ and portfolio performance indicators (delinquencies, net flows, credit losses). Where applicable, results are compared against historical performance and/or plan/benchmarks
âĒ Monitoring of Limits stipulated in approved programs âĒ Concentration limits/caps for high risk segments âĒ Test Programs tracking âĒ Deviation rates and related performance of Exceptions approved âĒ Reporting Key Risk Indicators (âKRIâ) if benchmarks are triggered and actions taken, where
applicable. KRIs include tripwires identified during the annual Stress Tests âĒ Inventory of Credit Changes made. For Significant Credit Changes, performance against
benchmarks is tracked for 12 months.
Forecasts of portfolio performance over the next 12 months are done as part of the annual budget process. This process includes review of volume growth, expected losses and reserves and the related profitability, and is subject to the independent review and concurrence of Regional and Global Risk Management Office. Once approved, these are used as credit benchmarks to monitor performance of the portfolio in the next financial year. Large consumer portfolios are also subject to annual business stress testing that is to put the major asset product portfolios through a set of generated stress scenarios to determine their loss absorption capacity. This is conducted by the country risk management office in conjunction with regional risk and is finally approved by an independent Global Country Risk Management Office (GCRM). 2. Market Risk for Trading Book Market risk is the potential for loss resulting from unfavorable market movements, which can arise from trading or holding positions in financial instruments. Market risk can arise in earnings risk from changes in interest rates, foreign exchange rates, and equity and commodity prices, and in their implied volatilities. Citibank is fully integrated into the overall Citi risk and control framework, balancing senior management oversight with well-defined independent risk management functions. It is the
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responsibility of the senior management of Citibank to implement Citiâs risk policies and practices, and to respond to the needs and issues in the bank. Citibankâs market risk management process is part of the Citibank N.A. risk management process. In terms of internal controls, Market Risk Management (MRM), an independent group oversees market and liquidity risk and ensures the approved risk profile is consistent with Citibankâs overall risk appetite. Market risk limits are approved by Market Risk Management based on discussion with business management in view of their business plans and revenue budget for the year. Limits are monitored on a daily basis and excesses are highlighted to senior management and ratification by the traders whether to hold, reduce or close the position would be discussed together with the concurrence of MRM and the management of the Risk Taking Unit (RTU). Trading risk measurement
Citibank has established limits to define risk tolerance and to keep trading risk exposure under control through several risk measurement parameters as follows: Factor Sensitivities (FS) : The FS are used to measure an instrumentâs sensitivity to a change in value e.g. DV01, IR Vega, FX Delta, FX Vega etc. MRM ensures that FS are calculated, monitored and an appropriate limit defined to manage the relevant risk in a trading portfolio. Value-at-Risk (VaR) : VaR estimates the potential decline in the value of a position or a portfolio, under normal market conditions, at a 99% confidence level over a 10 day holding, consistent with Basel II framework. Stress testing
Stress testing serves as a way in making management aware of the risks and P&L impact of extreme, abnormal movements of market variables and served as early warning triggers. In line with Basel II requirements, stress testing procedures are developed in response to business or market specific concerns and the scenarios are usually idiosyncratic in nature designed to probe the risk of each specific portfolio. Stress tests are applied to all Trading/Accrual portfolios within a specific business, as appropriate.
Back testing
Back-testing is required by BOT on a periodic basis, in order to assess the adequacy of allocated market risk capital (derived from VaR) as a cushion to absorb losses. It is the comparison of ex-ante VaR to ex-post Profit and Loss (P&L) and excludes fees, commissions and intra-day trading from the P&L. Capital charge
For market risk capital charge, Citibank got approval from BOT to use a hybrid model which is a mixture of both Internal Model Approach (IMA) and Standardized Approach (SA). The IMA is used to calculate capital charge for risk taking activities across all trading positions for all asset classes e.g. Interest Rate Risks, Foreign Exchange Risks etc. based on the VaR.
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The SA is used only to calculate the capital charge arising from the funding of trading positions. The capital charge is calculated based on long or short position over a tenor bucket. 3. Operational Risk Operational Risk is referring to impact of loss resulting from inadequate or failed internal processes, people, systems, or from external events. Citibank management places a very high value on maintaining an effective control environment to mitigate operational risk. Therefore, a number of tools have been put in place to mitigate this risk. These tools range from conducting Risk & Control Self-Assessments (âRCSAâ), operational loss reporting and several escalations mechanisms related to operational risk. In line with the Basel II requirements, Citibank performs risk analyses on a regular basis to assess whether the minimum capital requirement for operational risk is adequate and adhered to. It is the Business Risk, Compliance & Control Committee (âBRCCâ) that governs operational risk within Citibank. The Committee meets on a quarterly basis and discusses operational risk related items according to a standard agenda. Citibank is engaged in wide range of services, ranging from those for the mass market segment, such as vanilla deposit and loan products to the more complex structured investment and derivatives products for corporate and investment segment. Therefore, when new products and business activities are developed, processes are designed, modified or sourced through alternative means and operational risks are considered to mitigate related operational risk. Citibank uses Standardizes Approach (SA-OR) for calculating Operational Risk Capital. 4. Equity Risk Citibank did not engage in equity transaction during 2009. 5. Interest Rate Risk in the Banking Book Citibank is exposed to various risks associated with the effects of the fluctuations in the prevailing market interest rates on its financial positions and cash flows. Interest rate risk arises in both trading portfolios and non-trading portfolios. Interest rate risk primarily results from the timing differences in the re-pricing of interest-bearing assets and liabilities. It is also related to positions from non-interest bearing liabilities including shareholdersâ funds and current accounts, as well as from certain fixed rate loans and liabilities. Interest rate risk is managed by the Treasury Department within limits approved by the Regional Market Risk Management, including interest rate gap limits. The Country ALCO and Market Risk Management ensure that it is consistently and fully applied within Citibank. Asset and liabilities which are contractual in nature are monitored up to the re-pricing tenors. Some loans having long term re-pricing exposures are subjected to prepayment assumptions based on historical studies on customer early payout behavior. Non-interest bearing and perpetual products, e.g. current/saving accounts, credit cards, ready credit, are monitored for interest rate risk on core balances. The core balances are computed based on statistical regression analysis.
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Interest rate risk measurement
Citibank has established the following interest rate risk measurement and control limits for the Banking Book: Interest Rate Exposure (IRE) : IRE measures the potential pre-tax earnings impact, over a specified reporting period, for the accrual positions, from a defined change in the yield curve. It is a forward-looking measure, analogous to Factor Sensitivity on the trading portfolios. Other comprehensive Income (OCI) Risk : OCI Risk measures the potential impact to the OCI accounts of a specified change in interest rates for the Available-for-Sale (AFS) portfolios. It is measured on a currency-by-currency basis for all portfolios that have significant AFS. Stress testing
Stress testing serves as a way in making management aware of the risks and P&L impact of extreme, abnormal movements of market variables and served as early warning triggers.
āļŦāļāļē 11
āļŦāļĄāļ§āļ āļ āđāļāļīāļāļāļāļāļāļļāļ (Capital)āļŦāļąāļ§āļāļ 1 āđāļāļĢāļāļŠāļĢāļēāļāđāļāļīāļāļāļāļāļāļļāļ (Capital Structure)
āļŦāļāļ§āļĒ :āļāļēāļâĶâĶāļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 2552
1. āļĄāļđāļĨāļāļēāļāļēāļĢāļāđāļēāļĢāļāļŠāļīāļāļāļĢāļąāļāļĒāļāļēāļĄāļĄāļēāļāļĢāļē 32 17,753,449,882.45 17,753,449,882.45 2. āļāļĨāļĢāļ§āļĄāļāļāļāđāļāļīāļāļāļļāļāļŠāļļāļāļāļīāđāļāļ·āđāļāļāļēāļĢāļāđāļēāļĢāļāļŠāļīāļāļāļĢāļąāļāļĒāļāļēāļĄāļĄāļēāļāļĢāļē 32 āđāļĨāļ°āļĒāļāļāļŠāļļāļāļāļīāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļąāļ (2.1+2.2) 19,331,884,865.84 19,175,272,451.94
2.1 āđāļāļīāļāļāļļāļāļŠāļļāļāļāļīāđāļāļ·āđāļāļāļēāļĢāļāđāļēāļĢāļāļŠāļīāļāļāļĢāļąāļāļĒāļāļēāļĄāļĄāļēāļāļĢāļē 32 17,753,449,882.45 17,753,449,882.45 1,578,434,983.39 1,421,822,569.49
3. āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļŠāļīāđāļāļāļēāļĄāļāļāļŦāļĄāļēāļĒ (3.1-3.2) 17,753,449,882.45 17,753,449,882.45
3.2 āļĢāļēāļĒāļāļēāļĢāļŦāļąāļ - -
āļāļēāļĢāļēāļāļāļĩāđ 1 āđāļāļīāļāļāļāļāļāļļāļāļāļāļāļŠāļēāļāļēāļāļāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāļāļēāļāļāļĢāļ°āđāļāļĻ
2.2 āļĒāļāļāļŠāļļāļāļāļīāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļąāļāļāļĩāđāļŠāļēāļāļēāđāļāļāļĨāļđāļāļŦāļāļĩāđ (āđāļāļēāļŦāļāļĩāđ) āļŠāđāļēāļāļąāļāļāļēāļāđāļŦāļāđāļĨāļ°āļŠāļēāļāļēāļāļ·āđāļāđāļāļāļēāļāļāļĢāļ°āđāļāļĻ āļāļĢāļīāļĐāļąāļāđāļĄāđāļĨāļ°āļāļĢāļīāļĐāļąāļāļĨāļđāļāļāļāļāļŠāđāļēāļāļąāļāļāļēāļāđāļŦāļ
3.1 āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļŠāļīāđāļāļāļāļāļĢāļēāļĒāļāļēāļĢāļŦāļąāļ (āļāļēāļāđāđāļēāļŠāļļāļāļĢāļ°āļŦāļ§āļēāļāļāļ 1, 2 āđāļĨāļ° 2.1)
āļŦāļāļē 12
āļŦāļĄāļ§āļ āļ āđāļāļīāļāļāļāļāļāļļāļ (Capital)āļŦāļąāļ§āļāļ 2 āļāļ§āļēāļĄāđāļāļĩāļĒāļāļāļāļāļāļāđāļāļīāļāļāļāļāļāļļāļ (Capital adequacy)āļāļēāļĢāļēāļāļāđāļĩ 2 āļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāđāļąāļāļāđāđāļēāļāđāļĩāļāļāļāļāđāļēāļĢāļāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āđāļĒāļāļāļēāļĄāļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒ āđāļāļĒāļ§āļīāļāļĩ SA
āļŦāļāļ§āļĒ : āļāļēāļâĶâĶāļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 2552
āļĨāļđāļāļŦāļāđāļĩāļāļĩāđāđāļĄāļāļāļĒāļāļļāļāļ āļēāļ1.
23,629,698.48 142,552,486.66
2.1,040,179,169.49 1,170,025,092.41
3.2,546,189,781.67 2,800,157,229.00
4. āļĨāļđāļāļŦāļāļĩāđāļĢāļēāļĒāļĒāļāļĒ 2,418,355,849.14 2,375,878,299.06 5. āļŠāļīāļāđāļāļ·āđāļāđāļāļ·āđāļāļāđāļĩāļāļĒāļđāļāļēāļĻāļąāļĒ 1,181,634.48 1,481,920.36 6. āļŠāļīāļāļāļĢāļąāļāļĒāļāļ·āđāļ 129,811,809.79 134,443,396.68
āļĨāļđāļāļŦāļāđāļĩāļāļāļĒāļāļļāļāļ āļēāļ 45,101,871.35 51,505,874.97 First-to-default credit derivatives āđāļĨāļ° SecuritisationāļĢāļ§āļĄāļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļāļĩāđāļāļāļāļāđāļēāļĢāļāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļāļāļąāđāļāļŦāļĄāļāļāļĩāđāļāđāļēāļāļ§āļāđāļāļĒāļ§āļīāļāļĩ SA 6,204,449,814.40 6,676,044,299.14
āļāļēāļĢāļēāļāļāđāļĩ 3 āđāļāļīāļāļāļāļāļāļļāļāļāđāļąāļāļāđāđāļēāļāđāļĩāļāļāļāļāđāļēāļĢāļāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļ (āđāļāļĒāļ§āļīāļāļĩāļĄāļēāļāļĢāļāļēāļ / āđāļāļāļāđāļēāļĨāļāļ)āļŦāļāļ§āļĒ : āļāļēāļâĶâĶ
āļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 25521. āļāđāļēāļāļ§āļāđāļāļĒāļ§āļīāļāļĩāļĄāļēāļāļĢāļāļēāļ 1,125,067.50 - 2. āļāđāļēāļāļ§āļāđāļāļĒāļ§āļīāļāļĩāđāļāļāļāđāļēāļĨāļāļ 610,236,094.90 940,573,558.97 āļĢāļ§āļĄāļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļāļĩāđāļāļāļāļāđāļēāļĢāļāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļĨāļēāļ 611,361,162.40 940,573,558.97
āļāļēāļĢāļēāļāļāđāļĩ 4 āđāļāļīāļāļāļāļāļāļļāļāļāđāļąāļāļāđāđāļēāļāđāļĩāļāļāļāļāđāļēāļĢāļāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļāļīāļāļąāļāļīāļāļēāļĢ (āđāļāļĒāļ§āļīāļāļĩ BIA / SA / ASA) āļŦāļāļ§āļĒ : āļāļēāļâĶâĶ
āļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 25521. āļāđāļēāļāļ§āļāđāļāļĒāļ§āļīāļāļĩ Basic Indicator Approach - - 2. āļāđāļēāļāļ§āļāđāļāļĒāļ§āļīāļāļĩ Standardised Approach 1,857,841,648.31 1,850,115,228.39 3. āļāđāļēāļāļ§āļāđāļāļĒāļ§āļīāļāļĩ Alternative Standardised Approach - - āļĢāļ§āļĄāļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļāļĩāđāļāļāļāļāđāļēāļĢāļāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļāļīāļāļąāļāļīāļāļēāļĢ 1,857,841,648.31 1,850,115,228.39
āļāļēāļĢāļēāļāļāđāļĩ 5 āļāļąāļāļĢāļēāļŠāļ§āļāđāļāļīāļāļāļāļāļāļļāļāļāđāļąāļāļŠāđāļīāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļŠāđāļĩāļĒāļ āđāļĨāļ°āļāļąāļāļĢāļēāļŠāļ§āļāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāļĩ 1 āļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļŠāđāļĩāļĒāļāļāļāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāļŦāļāļ§āļĒ : %
āļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 25521. āđāļāļīāļāļāļāļāļāļļāļāļāđāļąāļāļŠāđāļīāļ āļāļ āļŠāļīāļāļāļĢāļąāļāļĒāđāļŠāđāļĩāļĒāļ 15.35 14.072. āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāļĩ 1 āļāļ āļŠāļīāļāļāļĢāļąāļāļĒāđāļŠāđāļĩāļĒāļ *
* āđāļāļāđāļāļĒāđāļāļāļēāļ°āļāļĢāļāļĩāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāļāļĩāđāļāļāļāļ°āđāļāļĩāļĒāļāđāļāļāļĢāļ°āđāļāļĻ
āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āđāļĒāļāļāļēāļĄāļāļĢāļ°āđāļ āļāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒ āđāļāļĒāļ§āļīāļāļĩ SA
āļāļąāļāļĢāļēāļŠāļ§āļ
āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļāļīāļāļąāļāļīāļāļēāļĢ
āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļĨāļēāļ
āļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨāđāļĨāļ°āļāļāļēāļāļēāļĢāļāļĨāļēāļ āļāļāļēāļāļēāļĢāđāļāļ·āđāļāļāļēāļĢāļāļąāļāļāļēāļĢāļ°āļŦāļ§āļēāļāļāļĢāļ°āđāļāļĻ (MDBs) āđāļĨāļ°āļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāđāļĩāđāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨāļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāđāļĩāđāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āđāļĨāļ°āļāļĢāļīāļĐāļąāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ
āļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ āļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāđāļĩāđāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ
āļŦāļāļē 13
āļŦāļĄāļ§āļ āļ āļāļāļĄāļđāļĨāļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļēāļĢāļāļĢāļ°āđāļĄāļīāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļēāļ āđ āļāļāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒ (Risk exposure and assessment)āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļāļŦāļąāļ§āļāļ 1 āļāļāļĄāļđāļĨāļāļąāđāļ§āđāļāļāļāļāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļāļāļēāļĢāļēāļāļāļĩāđ 6 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨāđāļĨāļ°āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨāļāļĩāđāļŠāđāļēāļāļąāļāļāļāļāļāļīāļāļēāļĢāļāļēāļāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ
āļŦāļāļ§āļĒ :āļāļēāļ
āļĢāļēāļĒāļāļēāļĢ āļāļąāļāļ§āļēāļāļĄ 2552... 1. āļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨ (1.1 + 1.2 + 1.3) 1.1 āđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļŠāļļāļāļāļī 1/ 88,481,729,253.79 1.2 āđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđāļŠāļļāļāļāļī 2/ 55,091,712,186.51 1.3 āđāļāļīāļāļāļēāļ (āļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ) 12,968,976,809.48 2. āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨ 3/ (2.1 + 2.2 + 2.3) 2.1 āļāļēāļĢāļĢāļąāļāļāļēāļ§āļąāļĨāļāļąāđāļ§āđāļāļīāļ āļāļēāļĢāļāđāđāļēāļāļĢāļ°āļāļąāļāļāļēāļĢāļāļđāļĒāļ·āļĄāđāļāļīāļ āđāļĨāļ°āđāļĨāđāļāđāļāļāļĢāļāļāļāđāļāļĢāļāļīāļ 2,945,363,430.37 2.2 āļŠāļąāļāļāļēāļāļāļļāļāļąāļāļāļāļāļāļāļĨāļēāļ 1,329,705,401,450.55 2.3 āļ§āļāđāļāļīāļāļāļĩāđāļĒāļąāļāļĄāļīāđāļāđāļāļīāļāđāļāļāļķāđāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāđāļāļāļđāļāļāļąāļāđāļ§āđāļĨāļ§ (Undrawn committed line) 112,256,748,866.22
1/ āļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āļŠāļļāļāļāļīāļŦāļĨāļąāļāļŦāļąāļāļĢāļēāļĒāđāļāļĢāļāļāļēāļĢāļāļąāļāļāļąāļāļāļĩ āļāļēāđāļāļ·āđāļāļŦāļāļĩāđāļŠāļāļŠāļąāļĒāļāļ°āļŠāļđāļ āđāļĨāļ°āļāļēāđāļāļ·āđāļāļāļēāļĢāļāļĢāļąāļāļĄāļđāļĨāļāļēāļāļēāļāļāļēāļĢāļāļĢāļąāļāđāļāļĢāļāļŠāļĢāļēāļāļŦāļāļĩāđ āđāļĨāļ°āļĢāļ§āļĄāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļŠāļļāļāļāļīāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļāļāļ§āļĒ2/ āđāļĄāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āļŠāļļāļāļāļīāļŦāļĨāļąāļāļāļēāđāļāļ·āđāļāļāļēāļĢāļāļĢāļąāļāļĄāļđāļĨāļāļēāļāļāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ āđāļĨāļ°āļāļēāđāļāļ·āđāļāļāļēāļĢāļāļāļĒāļāļēāļāļāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ3/ āļāļāļāļāļđāļāļāļēāđāļāļĨāļāļŠāļ āļēāļ
āļŦāļāļē 14
āļŦāļāļ§āļĒ : āļāļēāļ
āļĢāļ§āļĄāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄ
āļŠāļļāļāļāļī 1/āđāļāļīāļāļĨāļāļāļļāļāđāļ
āļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđāļŠāļļāļāļāļī 2/āđāļāļīāļāļāļēāļ (āļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ)
āļĢāļ§āļĄ
āļāļēāļĢāļĢāļąāļāļāļēāļ§āļąāļĨāļāļąāđāļ§āđāļāļīāļ āļāļēāļĢāļāđāđāļēāļāļĢāļ°āļāļąāļāļāļēāļĢāļāļđāļĒāļ·āļĄāđāļāļīāļ āđāļĨāļ°āđāļĨāđāļāđāļāļāļĢāļāļāļāđāļāļĢāļāļīāļ
āļŠāļąāļāļāļēāļāļāļļāļāļąāļāļāļāļāļāļāļĨāļēāļ
āļ§āļāđāļāļīāļāļāļĩāđāļĒāļąāļāļĄāļīāđāļāđāļāļīāļāđāļāļāļķāđāļāļāļāļēāļāļēāļĢ
āļāļēāļāļīāļāļĒāđāļāļāļđāļāļāļąāļāđāļ§āđāļĨāļ§ (Undrawn committed line)
1. āļāļĢāļ°āđāļāļĻāđāļāļĒ 143,829,147,407.21 88,478,668,599.99 53,441,138,438.59 1,909,340,368.63 1,195,634,982,895.55 2,773,077,837.20 1,080,605,156,192.33 112,256,748,866.02 2. āļāļĨāļļāļĄāđāļāđāļāļĩāļĒāđāļāļāļīāļāļ āđāļĄāļĢāļ§āļĄāļāļĢāļ°āđāļāļĻāđāļāļĒ 12,269,941,863.06 1,650,573,747.92 10,619,368,115.14 84,554,529,750.86 72,223,597.81 84,482,306,153.05 3. āļāļĨāļļāļĄāļāđāļĄāļĢāļīāļāļēāđāļŦāļāļ·āļāđāļĨāļ°āļĨāļ°āļāļīāļāļāđāļĄāļĢāļīāļāļē 3,060,653.80 3,060,653.80 113,675,901,242.25 11,800,034.23 113,664,101,208.02 4. āļāļĨāļļāļĄāđāļāļāļĢāļīāļāļēāđāļĨāļ°āļāļ°āļ§āļąāļāļāļāļāļāļĨāļēāļ - 88,261,961.13 88,261,961.13 5. āļāļĨāļļāļĄāļĒāļļāđāļĢāļ 440,268,325.71 440,268,325.71 50,953,837,897.15 50,953,837,897.15 āļĢāļ§āļĄ 156,542,418,249.78 88,481,729,253.79 55,091,712,186.51 12,968,976,809.48 1,444,907,513,746.94 2,945,363,430.37 1,329,705,401,450.55 112,256,748,866.02
1/ āļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āļŠāļļāļāļāļīāļŦāļĨāļąāļāļŦāļąāļāļĢāļēāļĒāđāļāļĢāļāļāļēāļĢāļāļąāļāļāļąāļāļāļĩ āļāļēāđāļāļ·āđāļāļŦāļāļĩāđāļŠāļāļŠāļąāļĒāļāļ°āļŠāļđāļ āđāļĨāļ°āļāļēāđāļāļ·āđāļāļāļēāļĢāļāļĢāļąāļāļĄāļđāļĨāļāļēāļāļēāļāļāļēāļĢāļāļĢāļąāļāđāļāļĢāļāļŠāļĢāļēāļāļŦāļāļĩāđ āđāļĨāļ°āļĢāļ§āļĄāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļŠāļļāļāļāļīāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļāļāļ§āļĒ2/ āđāļĄāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āļŠāļļāļāļāļīāļŦāļĨāļąāļāļāļēāđāļāļ·āđāļāļāļēāļĢāļāļĢāļąāļāļĄāļđāļĨāļāļēāļāļāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ āđāļĨāļ°āļāļēāđāļāļ·āđāļāļāļēāļĢāļāļāļĒāļāļēāļāļāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ3/ āļāļāļāļāļđāļāļāļēāđāļāļĨāļāļŠāļ āļēāļ
āļāļēāļĢāļēāļāļāļĩāđ 7 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨāđāļĨāļ°āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨāļāļĩāđāļŠāđāļēāļāļąāļāļāļāļāļāļīāļāļēāļĢāļāļēāļāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āļāđāļēāđāļāļāļāļēāļĄāļāļĢāļ°āđāļāļĻāļŦāļĢāļ·āļāļ āļđāļĄāļīāļ āļēāļāļāļāļāļĨāļđāļāļŦāļāļĩāđ2552
āļāļĢāļ°āđāļāļĻāļŦāļĢāļ·āļāļ āļđāļĄāļīāļ āļēāļāļāļāļāļĨāļđāļāļŦāļāļĩāđ
āļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨ āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨ 3/
āļŦāļāļē 15
āļāļēāļĢāļēāļāļāļĩāđ 8 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨāđāļĨāļ°āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨāļāļāļāļāļīāļāļēāļĢāļāļēāļāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āļāđāļēāđāļāļāļāļēāļĄāļāļēāļĒāļļāļŠāļąāļāļāļēāļāļĩāđāđāļŦāļĨāļ·āļāļŦāļāļ§āļĒ : .āļāļēāļ.
āļāļēāļĒāļļāđāļĄāđāļāļīāļ 1 āļ āļāļēāļĒāļļāđāļāļīāļ 1 āļ āļĢāļ§āļĄ 1. āļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨ (1.1 + 1.2 + 1.3) 1.1 āđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļŠāļļāļāļāļī 1/ 75,981,494,167.86 12,500,235,085.93 88,481,729,253.79 1.2 āđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđāļŠāļļāļāļāļī 2/ 36,020,685,036.51 19,071,027,150.00 55,091,712,186.51 1.3 āđāļāļīāļāļāļēāļ (āļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ) 12,968,976,809.48 - 12,968,976,809.48 2. āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨ 3/ (2.1 + 2.2 + 2.3) 2.1 āļāļēāļĢāļĢāļąāļāļāļēāļ§āļąāļĨāļāļąāđāļ§āđāļāļīāļ āļāļēāļĢāļāđāđāļēāļāļĢāļ°āļāļąāļāļāļēāļĢāļāļđāļĒāļ·āļĄāđāļāļīāļ āđāļĨāļ°āđāļĨāđāļāđāļāļāļĢāļāļāļāđāļāļĢāļāļīāļ 2,944,118,430.37 1,245,000.00 2,945,363,430.37 2.2 āļŠāļąāļāļāļēāļāļāļļāļāļąāļāļāļāļāļāļāļĨāļēāļ 666,282,932,896.49 663,422,468,554.06 1,329,705,401,450.55 2.3 āļ§āļāđāļāļīāļāļāļĩāđāļĒāļąāļāļĄāļīāđāļāđāļāļīāļāđāļāļāļķāđāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāđāļāļāļđāļāļāļąāļāđāļ§āđāļĨāļ§ (Undrawn committed line) 505,222,665.05 111,751,526,201.17 112,256,748,866.22 1/ āļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āļŠāļļāļāļāļīāļŦāļĨāļąāļāļŦāļąāļāļĢāļēāļĒāđāļāļĢāļāļāļēāļĢāļāļąāļāļāļąāļāļāļĩ āļāļēāđāļāļ·āđāļāļŦāļāļĩāđāļŠāļāļŠāļąāļĒāļāļ°āļŠāļđāļ āđāļĨāļ°āļāļēāđāļāļ·āđāļāļāļēāļĢāļāļĢāļąāļāļĄāļđāļĨāļāļēāļāļēāļāļāļēāļĢāļāļĢāļąāļāđāļāļĢāļāļŠāļĢāļēāļāļŦāļāļĩāđ āđāļĨāļ°āļĢāļ§āļĄāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļŠāļļāļāļāļīāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļē2/ āđāļĄāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āļŠāļļāļāļāļīāļŦāļĨāļąāļāļāļēāđāļāļ·āđāļāļāļēāļĢāļāļĢāļąāļāļĄāļđāļĨāļāļēāļāļāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ āđāļĨāļ°āļāļēāđāļāļ·āđāļāļāļēāļĢāļāļāļĒāļāļēāļāļāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ3/ āļāļāļāļāļđāļāļāļēāđāļāļĨāļāļŠāļ āļēāļ
āļĢāļēāļĒāļāļēāļĢ āļāļąāļāļ§āļēāļāļĄ 2552...
āļŦāļāļē 16
āļŦāļāļ§āļĒ : āļāļēāļ
āđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđ
āļāļāļāļī āļāļĨāļēāļ§āļāļķāļāđāļāļāļāļīāđāļĻāļĐ āļāđāđāļēāļāļ§āļēāļĄāļēāļāļĢāļāļēāļ āļŠāļāļŠāļąāļĒ āļŠāļāļŠāļąāļĒāļāļ°āļŠāļđāļ āļĢāļ§āļĄ āļŠāļāļŠāļąāļĒāļāļ°āļŠāļđāļ
1. āļāļĢāļ°āđāļāļĻāđāļāļĒ 82,396,890,703.12 6,643,633,683.48 1,269,681,909.00 409,060,595.65 1,659,323,281.91 92,378,590,173.16 126,732,469.81 2. āļāļĨāļļāļĄāđāļāđāļāļĩāļĒāđāļāļāļīāļāļ āđāļĄāļĢāļ§āļĄāļāļĢāļ°āđāļāļĻāđāļāļĒ - 3. āļāļĨāļļāļĄāļāđāļĄāļĢāļīāļāļēāđāļŦāļāļ·āļāđāļĨāļ°āļĨāļ°āļāļīāļāļāđāļĄāļĢāļīāļāļē 3,123,116.12 3,123,116.12 4. āļāļĨāļļāļĄāđāļāļāļĢāļīāļāļēāđāļĨāļ°āļāļ°āļ§āļąāļāļāļāļāļāļĨāļēāļ - 5. āļāļĨāļļāļĄāļĒāļļāđāļĢāļ - āļĢāļ§āļĄ 82,400,013,819.24 6,643,633,683.48 1,269,681,909.00 409,060,595.65 1,659,323,281.91 92,381,713,289.28 126,732,469.81
1/ āļĢāļ§āļĄāļĒāļāļāļāļāļāļēāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāđāļĨāļ°āļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļ
āļŦāļāļ§āļĒ : āļāļēāļ
āđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđ
General provision Specific provisionāļĄāļđāļĨāļāļēāļŦāļāļĩāđāļŠāļđāļāļāļĩāđāļāļąāļāļāļāļāļāļēāļāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļ§āļ
Specific provision
1. āļāļĢāļ°āđāļāļĻāđāļāļĒ 3,899,921,574.12 3,171,369,090.06 126,732,469.81 2. āļāļĨāļļāļĄāđāļāđāļāļĩāļĒāđāļāļāļīāļāļ āđāļĄāļĢāļ§āļĄāļāļĢāļ°āđāļāļĻāđāļāļĒ3. āļāļĨāļļāļĄāļāđāļĄāļĢāļīāļāļēāđāļŦāļāļ·āļāđāļĨāļ°āļĨāļ°āļāļīāļāļāđāļĄāļĢāļīāļāļē 62,462.32 4. āļāļĨāļļāļĄāđāļāļāļĢāļīāļāļēāđāļĨāļ°āļāļ°āļ§āļąāļāļāļāļāļāļĨāļēāļ5. āļāļĨāļļāļĄāļĒāļļāđāļĢāļ āļĢāļ§āļĄ - 3,899,984,036.44 3,171,369,090.06 126,732,469.81
1/ āļĢāļ§āļĄāļĄāļđāļĨāļāļēāđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§āđāļĨāļ°āļŦāļāļĩāđāļŠāļđāļāļāļĩāđāļāļąāļāļāļāļāļāļēāļāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāļāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļāļāļ§āļĒ
āļāļēāļĢāļēāļāļāļĩāđ 9 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ āđāļĨāļ°āđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđāļāļāļāļāļīāļāļēāļĢāļāļēāļāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āļāđāļēāđāļāļāļāļēāļĄāļāļĢāļ°āđāļāļĻāļŦāļĢāļ·āļāļ āļđāļĄāļīāļ āļēāļāļāļāļāļĨāļđāļāļŦāļāļĩāđ āđāļĨāļ°āļāļēāļĄāđāļāļāļāļāļēāļĢāļāļąāļāļāļąāđāļāļāļĩāđ āļāļāļ.āļāđāļēāļŦāļāļ
āļāļĢāļ°āđāļāļĻāļŦāļĢāļ·āļāļ āļđāļĄāļīāļ āļēāļāļāļāļāļĨāļđāļāļŦāļāļĩāđāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ1/
āļāļēāļĢāļēāļāļāļĩāđ 10 āļĄāļđāļĨāļāļēāļāļāļāđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§ (General provision āđāļĨāļ° Specific provision) āđāļĨāļ°āļŦāļāļĩāđāļŠāļđāļāļāļĩāđāļāļąāļāļāļāļāļāļēāļāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļ§āļ āļŠāđāļēāļŦāļĢāļąāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļāđāļĨāļ°āđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļŦāļāļĩāđ āļāđāļēāđāļāļāļāļēāļĄāļāļĢāļ°āđāļāļĻāļŦāļĢāļ·āļāļ āļđāļĄāļīāļ āļēāļ
āđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ1/
āļāļĢāļ°āđāļāļĻāļŦāļĢāļ·āļāļ āļđāļĄāļīāļ āļēāļāļāļāļāļĨāļđāļāļŦāļāļĩāđ
2552
2552
āļŦāļāļē 17
āļāļēāļĢāļēāļāļāļĩāđ 11 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ* āļāļāļāļāļīāļāļēāļĢāļāļēāļāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āļāđāļēāđāļāļāļāļēāļĄāļāļĢāļ°āđāļ āļāļāļļāļĢāļāļīāļ āđāļĨāļ°āđāļāļāļāļāļēāļĢāļāļąāļāļāļąāđāļāļāļĩāđ āļāļāļ. āļāđāļēāļŦāļāļ
āļŦāļāļ§āļĒ : āļāļēāļ.āļāļĢāļ°āđāļ āļāļāļļāļĢāļāļīāļ āļāļāļāļī āļāļĨāļēāļ§āļāļķāļāđāļāļāļāļīāđāļĻāļĐ āļāđāđāļēāļāļ§āļēāļĄāļēāļāļĢāļāļēāļ āļŠāļāļŠāļąāļĒ āļŠāļāļŠāļąāļĒāļāļ°āļŠāļđāļ āļĢāļ§āļĄāļāļąāđāļāļŠāļīāđāļ
- āļāļēāļĢāđāļāļĐāļāļĢāđāļĨāļ°āđāļŦāļĄāļ·āļāļāđāļĢ 1,463,892.49 1,463,892.49 - āļāļļāļāļŠāļēāļŦāļāļĢāļĢāļĄāļāļēāļĢāļāļĨāļīāļāđāļĨāļ°āļāļēāļĢāļāļēāļāļīāļāļĒ 11,546,226,573.22 3,764,518,430.58 15,592,892.23 244,957,633.25 735,807,415.14 16,307,102,944.42 - āļāļļāļĢāļāļīāļāļāļŠāļąāļāļŦāļēāļĢāļīāļĄāļāļĢāļąāļāļĒāđāļĨāļ°āļāļēāļĢāļāļāļŠāļĢāļēāļ 389,672,328.50 1,003,224.34 1,525,721.07 - 700,704,594.89 1,092,905,868.80 - āļāļēāļĢāļŠāļēāļāļēāļĢāļāļđāļāđāļ āļāđāļĨāļ°āļāļĢāļīāļāļēāļĢ 631,342,299.25 6,895,200.21 5,601,827.67 - 13,413,478.14 657,252,805.27 - āļŠāļīāļāđāļāļ·āđāļāđāļāļ·āđāļāļāļĩāđāļāļĒāļđāļāļēāļĻāļąāļĒ 39,477,226.71 2,187,653.10 389,476.92 558,216.56 1,527,434.15 44,140,007.44 - āļŠāļīāļāđāļāļ·āđāļāļāļąāļāļĢāđāļāļĢāļāļīāļ 23,881,027,547.32 475,869,795.85 398,823,710.25 20,725,751.39 87,519,331.60 24,863,966,136.41 - āļŠāļīāļāđāļāļ·āđāļāļŠāļ§āļāļāļļāļāļāļĨ 23,733,952,311.73 2,370,124,364.36 846,748,280.86 142,800,891.98 102,649,904.96 27,196,275,753.89 - āļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļ 21,950,000,000.00 - - - - 21,950,000,000.00 - āļāļ·āđāļāđ 226,851,639.16 23,035,015.04 1,000,000.00 18,103.33 17,701,123.03 268,605,880.56
āļĢāļ§āļĄ 82,400,013,818.38 6,643,633,683.48 1,269,681,909.00 409,060,596.51 1,659,323,281.91 92,381,713,289.28
āļāļąāļāļ§āļēāļāļĄ 2552...
āļŦāļāļē 18
āļŦāļāļ§āļĒ : āļāļēāļ.
- āļāļēāļĢāđāļāļĐāļāļĢāđāļĨāļ°āđāļŦāļĄāļ·āļāļāđāļĢ 29,277.84 - āļāļļāļāļŠāļēāļŦāļāļĢāļĢāļĄāļāļēāļĢāļāļĨāļīāļāđāļĨāļ°āļāļēāļĢāļāļēāļāļīāļāļĒ 1,335,534,019.55 105,909,643.99 - āļāļļāļĢāļāļīāļāļāļŠāļąāļāļŦāļēāļĢāļīāļĄāļāļĢāļąāļāļĒāđāļĨāļ°āļāļēāļĢāļāļāļŠāļĢāļēāļ 692,430,315.81 - āļāļēāļĢāļŠāļēāļāļēāļĢāļāļđāļāđāļ āļāđāļĨāļ°āļāļĢāļīāļāļēāļĢ 33,847,639.29 - āļŠāļīāļāđāļāļ·āđāļāđāļāļ·āđāļāļāļĩāđāļāļĒāļđāļāļēāļĻāļąāļĒ 1,418,326.42 - āļāļ·āđāļāđ 1,836,724,457.53 3,065,459,446.07
āļĢāļ§āļĄ - 3,899,984,036.44 3,171,369,090.06 * āļĢāļ§āļĄāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļ
āļāļēāļĢāļēāļāļāļĩāđ 13 Reconciliation āļāļāļāļāļēāļĢāđāļāļĨāļĩāđāļĒāļāđāļāļĨāļāļĄāļđāļĨāļāļēāļāļāļāđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§ (General provision āđāļĨāļ° Specific provision) āļŠāđāļēāļŦāļĢāļąāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ*āļŦāļāļ§āļĒ : āļāļēāļ.
General provision Specific provision āļĢāļ§āļĄ āđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§āļāļāļāļ§āļ - 4,703,503,156.90 4,703,503,156.90 āļŦāļāļĩāđāļŠāļđāļāļāļĩāđāļāļąāļāļāļāļāļāļēāļāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļ§āļ - 3,171,369,090.06 3,171,369,090.06 āđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§āđāļāļīāđāļĄāļŦāļĢāļ·āļāļĨāļāļĢāļ°āļŦāļ§āļēāļāļāļ§āļ - 2,367,849,969.28 2,367,849,969.28 āđāļāļīāļāļŠāđāļēāļĢāļāļāļāļ·āđāļ (āđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§āļŠāđāļēāļŦāļĢāļąāļāļāļēāļāļāļļāļāļāļēāļāļāļąāļāļĢāļēāđāļĨāļāđāļāļĨāļĩāđāļĒāļ āđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§āļŠāđāļēāļŦāļĢāļąāļāļāļēāļĢāļāļ§āļāļĢāļ§āļĄ āļŦāļĢāļ·āļāļāļēāļĒāļāļīāļāļāļēāļĢ)
- - -
āđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§āļāļāđāļŦāļĨāļ·āļāļāļĨāļēāļĒāļāļ§āļ - 3,899,984,036.44 3,899,984,036.44 * āļĢāļ§āļĄāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļāļāļāļāļĢāļēāļĒāļāļēāļĢāļĢāļ°āļŦāļ§āļēāļāļāļāļēāļāļēāļĢāđāļĨāļ°āļāļĨāļēāļāđāļāļīāļ
āļĢāļēāļĒāļāļēāļĢ āļāļąāļāļ§āļēāļāļĄ 2552...
Specific provisionāļĄāļđāļĨāļāļēāļŦāļāļĩāđāļŠāļđāļāļāļĩāđāļāļąāļāļāļāļāļāļēāļāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļ§āļ
General provisionāļāļĢāļ°āđāļ āļāļāļļāļĢāļāļīāļ
āļāļēāļĢāļēāļāļāļĩāđ 12 āļĄāļđāļĨāļāļēāļāļāļāđāļāļīāļāļŠāđāļēāļĢāļāļāļāļĩāđāļāļąāļāđāļ§ (General provision āđāļĨāļ° Specific provision) āđāļĨāļ°āļĄāļđāļĨāļāļēāļāļāļāļŦāļāļĩāđāļŠāļđāļāļāļĩāđāļāļąāļāļāļāļāļāļēāļāļāļąāļāļāļĩāļĢāļ°āļŦāļ§āļēāļāļāļ§āļ āļŠāđāļēāļŦāļĢāļąāļāđāļāļīāļāđāļŦāļŠāļīāļāđāļāļ·āđāļāļĢāļ§āļĄāļāļāļāđāļāļĩāđāļĒāļāļēāļāļĢāļąāļ* āļāđāļēāđāļāļāļāļēāļĄāļāļĢāļ°āđāļ āļāļāļļāļĢāļāļīāļ
āļāļąāļāļ§āļēāļāļĄ 2552...
āļŦāļāļē 19
āļāļēāļĢāļēāļāļāļĩāđ 14 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨāđāļĨāļ°āļĄāļđāļĨāļāļēāđāļāļĩāļĒāļāđāļāļēāļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨāļāļāļāļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨ* āđāļĒāļāļāļēāļĄāļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒ āđāļāļĒāļ§āļīāļāļĩ SAāļŦāļāļ§āļĒ : āļāļēāļ.
āļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨ āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨ āļĢāļ§āļĄ 1. āļĨāļđāļāļŦāļāļĩāđāļāļĩāđāđāļĄāļāļāļĒāļāļļāļāļ āļēāļ 1.1 āļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨāđāļĨāļ°āļāļāļēāļāļēāļĢāļāļĨāļēāļ āđāļĨāļ°āļāļāļēāļāļēāļĢāđāļāļ·āđāļāļāļēāļĢāļāļąāļāļāļēāļĢāļ°āļŦāļ§āļēāļāļāļĢāļ°āđāļāļĻ (MDBs) āļĢāļ§āļĄāļāļķāļāļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢ 73,827,363,874.12 348,557,000.25 74,175,920,874.37 āļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨ 1.2 āļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļāđāđāļēāļŦāļāļąāļ 12,701,210,952.20 28,964,288,514.02 41,665,499,466.22 āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āđāļĨāļ°āļĨāļđāļāļŦāļāļĩāđāļāļĢāļīāļĐāļąāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ 1.3 āļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļāđāđāļēāļŦāļāļąāļ 23,034,345,045.55 11,726,743,545.84 34,761,088,591.39 āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ 1.4 āļĨāļđāļāļŦāļāļĩāđāļĢāļēāļĒāļĒāļāļĒ 43,114,364,820.18 43,114,364,820.18 1.5 āļŠāļīāļāđāļāļ·āđāļāđāļāļ·āđāļāļāļĩāđāļāļĒāļđāļāļēāļĻāļąāļĒ 41,443,689.53 41,443,689.53 1.6 āļŠāļīāļāļāļĢāļąāļāļĒāļāļ·āđāļ 2,294,002,902.78 2,294,002,902.78 2. āļĨāļđāļāļŦāļāļĩāđāļāļāļĒāļāļļāļāļ āļēāļ 400,079,821.64 3,079,718.37 403,159,540.01 3. First-to-default credit derivatives āđāļĨāļ° Securitisation āļĢāļ§āļĄ 155,412,811,106.00 41,042,668,778.48 196,455,479,884.48 * āļŦāļĨāļąāļāļāļđāļāļāļ§āļĒāļāļēāđāļāļĨāļāļŠāļ āļēāļ āđāļĨāļ° Specific provision
2552āļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒ
āļŦāļāļē 20
āļŦāļąāļ§āļāļ 2 āļāļāļĄāļđāļĨāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āđāļĒāļāļāļēāļĄāļ§āļīāļāļĩāļāļēāļĢāļāļĩāđāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāđāļĨāļ·āļāļāđāļāđāļāļāļēāļĢāļāđāļēāļĢāļāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļē2.1 āļāļāļĄāļđāļĨāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļāđāļāļĒāļ§āļīāļāļĩ SAāļāļēāļĢāļēāļāļāļĩāđ 15 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāļāļāļāļŠāļīāļāļāļĢāļąāļāļĒāđāļāļāļāļāļļāļĨāđāļĨāļ°āļĢāļēāļĒāļāļēāļĢāļāļāļāļāļāļāļļāļĨāļŠāļļāļāļāļī** āļŦāļĨāļąāļāļāļīāļāļēāļĢāļāļēāļĄāļđāļĨāļāļēāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļāđāļāđāļāļĨāļ°āļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒ āļāđāļēāđāļāļāļāļēāļĄāđāļāļĨāļ°āļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļ āđāļāļĒāļ§āļīāļāļĩ SA āļŦāļāļ§āļĒ : āļāļēāļ
2552āļĒāļāļāļāļāļāļēāļāļāļĩāđāđāļĄāļĄāļĩ Rating
āļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļ (%) 0 20 50 100 150 0 20 50 35 75 100 150 āļĨāļđāļāļŦāļāļĩāđāļāļĩāđāđāļĄāļāļāļĒāļāļļāļāļ āļēāļ
1. āļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨāđāļĨāļ°āļāļāļēāļāļēāļĢāļāļĨāļēāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļēāļāļēāļĢāđāļāļ·āđāļāļāļēāļĢāļāļąāļāļāļēāļĢāļ°āļŦāļ§āļēāļāļāļĢāļ°āđāļāļĻ āļĢāļ§āļĄāļāļķāļāļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ(PSEs) āļāļĩāđāđāļāļĢāļąāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨ 73,860,858,228.00 - 315,062,646.42 - - - -
2. āļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļĢāļąāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āđāļĨāļ°āļĨāļđāļāļŦāļāļĩāđāļāļĢāļīāļĐāļąāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ - 29,659,963,677.44 8,136,302,142.76 3,427,941,556.86 - 441,292,089.16 -
3. āļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļĢāļąāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļāļąāļāļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ - 97,740,919.74 588,556,640.18 633,826,691.38 465,222,255.25 32,806,200,038.34 169,542,046.51
4. āļĨāļđāļāļŦāļāļĩāđāļĢāļēāļĒāļĒāļāļĒ 43,114,364,820.18 - - 5. āļŠāļīāļāđāļāļ·āđāļāđāļāļ·āđāļāļāļĩāđāļāļĒāļđāļāļēāļĻāļąāļĒ 38,319,101.92 3,124,587.61 - - 6. āļŠāļāļīāļāļĢāļąāļāļĒāļāļ·āđāļ 370,269,066.42 2,314,996.93 1,921,418,839.43
āļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļ (%) 50 100 150 75 100 150 āļĨāļđāļāļŦāļāļĩāđāļāļāļĒāļāļļāļāļ āļēāļ - 824,600.82 402,334,939.19 āļĢāļēāļĒāļāļēāļĢāļāļĩāđ āļāļāļ. āļāđāļēāļŦāļāļāđāļŦāļŦāļąāļāļāļāļāļāļēāļāđāļāļīāļāļāļāļāļāļļāļāļāļāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒ
** āļŦāļĨāļąāļāļāļđāļāļāļēāđāļāļĨāļāļŠāļ āļēāļ
āļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒāļĒāļāļāļāļāļāļēāļāļāļĩāđāļĄāļĩ Rating
āļŦāļāļē 21
āļŦāļąāļ§āļāļ 3 āļāļāļĄāļđāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ āđāļāļĒāļ§āļīāļāļĩ SA āđāļĨāļ°āļ§āļīāļāļĩ IRBāļāļāļĄāļđāļĨāđāļāļīāļāļāļĢāļīāļĄāļēāļ 3.1 āļāļāļĄāļđāļĨāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ* āđāļāļĒāļ§āļīāļāļĩ SAāļāļēāļĢāļēāļāļāļĩāđ 16 āļĄāļđāļĨāļāļēāļĒāļāļāļāļāļāļēāļāđāļāļŠāļ§āļāļāļĩāđāļĄāļĩāļŦāļĨāļąāļāļāļĢāļ°āļāļąāļ āļāļāļāđāļāļĨāļ°āļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒ āđāļāļĒāļ§āļīāļāļĩ SA āļāđāļēāđāļāļāļāļēāļĄāļāļĢāļ°āđāļ āļāļāļāļāļŦāļĨāļąāļāļāļĢāļ°āļāļąāļ
āļŦāļāļ§āļĒ : āļāļēāļ
āļŦāļĨāļąāļāļāļĢāļ°āļāļąāļāļāļēāļāļāļēāļĢāđāļāļīāļ1/ āļāļēāļĢāļāđāđāļēāļāļĢāļ°āļāļąāļāđāļĨāļ°āļāļāļļāļāļąāļāļāļāļēāļāđāļāļĢāļāļīāļ
āļĨāļđāļāļŦāļāļĩāđāļāļĩāđāđāļĄāļāļāļĒāļāļļāļāļ āļēāļ1. āļĨāļđāļāļŦāļāļĩāđāļ āļēāļāļĢāļąāļāļāļēāļĨāđāļĨāļ°āļāļāļēāļāļēāļĢāļāļĨāļēāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļēāļāļēāļĢāđāļāļ·āđāļāļāļēāļĢāļāļąāļāļāļēāļĢāļ°āļŦāļ§āļēāļāļāļĢāļ°āđāļāļĻ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļĢāļąāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļĨāļđāļāļŦāļāļĩāđāļĢāļąāļāļāļēāļĨ 321,200.00 -
2. āļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļĢāļąāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļĨāļđāļāļŦāļāļĩāđāļŠāļāļēāļāļąāļāļāļēāļĢāđāļāļīāļ āđāļĨāļ°āļĨāļđāļāļŦāļāļĩāđāļāļĢāļīāļĐāļąāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ - -
3. āļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ āļĨāļđāļāļŦāļāļĩāđāļāļāļāļāļĢāļāļāļāļĢāļāļāļŠāļ§āļāļāļāļāļāļīāđāļ āļāļāļāļāļēāļĢāļāļāļāļĢāļąāļ āđāļĨāļ°āļĢāļąāļāļ§āļīāļŠāļēāļŦāļāļīāļ (PSEs) āļāļĩāđāđāļāļĢāļąāļāļāđāđāļēāļŦāļāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļŦāļĄāļ·āļāļāļĨāļđāļāļŦāļāļĩāđāļāļļāļĢāļāļīāļāđāļāļāļāļ 756,802,258.05 -
4. āļĨāļđāļāļŦāļāļĩāđāļĢāļēāļĒāļĒāļāļĒ 124,405,527.68 - 5. āļŠāļīāļāđāļāļ·āđāļāđāļāļ·āđāļāļāļĩāđāļāļĒāļđāļāļēāļĻāļąāļĒ - - 6. āļŠāļīāļāļāļĢāļąāļāļĒāļāļ·āđāļ - -
āļĨāļđāļāļŦāļāļĩāđāļāļāļĒāļāļļāļāļ āļēāļ 1,979,150.00 - 883,508,135.73 -
* āđāļĄāļĢāļ§āļĄ Securitisation1/ āļŦāļĨāļąāļāļāļĢāļ°āļāļąāļāļāļēāļāļāļēāļĢāđāļāļīāļāļāļĩāđāļāļāļēāļāļēāļĢāđāļŦāļāļāļĢāļ°āđāļāļĻāđāļāļĒāļāļāļļāļāļēāļāđāļŦāļāđāļēāļĄāļēāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāđāļ (Eligible financial collateral) āđāļāļĒāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāļāļĩāđāđāļĨāļ·āļāļāđāļāļ§āļīāļāļĩ Comprehensive āđāļŦāđāļāļĄāļđāļĨāļāļēāļŦāļĨāļąāļāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļĒāļāļēāļāļĢāļąāļāļĨāļ (Haircut) āđāļĨāļ§ āđāļāļĒ āļāļāļēāļāļēāļĢāļŊ āļāļīāļāļēāļĢāļāļēāđāļĨāļ·āļāļāđāļāđāļāļāļēāļ°āđāļāļīāļāļŠāļāļŦāļĢāļ·āļāļĢāļēāļĒāļāļēāļĢāđāļāļĩāļĒāļāđāļāļēāđāļāļīāļāļŠāļ āļāļąāļāđāļāđāļāđāļāļīāļāļāļēāļāļāļĩāđāļĨāļđāļāļāļēāļāđāļēāļĄāļēāļāļēāļāđāļ§āđāļāļāļŦāļĨāļąāļāļāļĢāļ°āļāļąāļāļāļąāļāļāļāļēāļāļēāļĢāļŊ āđāļāļāļĢāļēāļĒāļāļēāļĢāļāļĢāļąāļāļĨāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļāđāļāļēāļāļąāđāļ
āļĢāļēāļĒāļāļēāļĢāļāļāļļāļāļąāļāļāļāļēāļāļāļēāļĢāđāļāļīāļāļāļāļāļāļĨāļēāļ āļāļĩāđāļāļāļēāļāļēāļĢāļŊ āļĄāļĩ Netting Agreement āļāļąāļāļāļđāļŠāļąāļāļāļēāļāļķāđāļāđāļāļāđāļāļāļēāļĄāļāļāļāđāļēāļŦāļāļāļāļāļāļāļāļēāļāļēāļĢāđāļŦāļāļāļĢāļ°āđāļāļĻāđāļāļĒāļāļąāđāļ āļāļāļēāļāļēāļĢāļŊ āļāļ·āļāļāļāļīāļāļąāļāļīāļāļēāļĄāđāļāļāļāļĢāļ°āļĄāļąāļāļĢāļ°āļ§āļąāļ (Conservative)āđāļāļĒāļĄāļīāđāļāļāđāļē Mark to market loss āļĄāļēāļŦāļąāļāļāļĨāļāļāļąāļ Mark to market gain āđāļāļāļēāļĢāļāđāļēāļāļ§āļāļŠāļīāļāļāļĢāļąāļāļĒāđāļŠāļĩāđāļĒāļāļāļēāļāđāļāļĢāļāļīāļ
āļĢāļ§āļĄ
āļāļąāļāļ§āļēāļāļĄ 2552āļāļĢāļ°āđāļ āļāļŠāļīāļāļāļĢāļąāļāļĒ
āļŦāļāļē 22
āļŦāļąāļ§āļāļ 4 āļāļāļĄāļđāļĨāļāđāļĩāđāļāđāļĩāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļ4.1 āļāļāļĄāļđāļĨāļāđāļĩāđāļāđāļĩāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļ āđāļāļĒāļ§āļīāļāļĩāļĄāļēāļāļĢāļāļēāļ āļāļēāļĢāļēāļāļāđāļĩ 17 āļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļāđāļāđāļāļĨāļ°āļāļĢāļ°āđāļ āļ āđāļāļĒāļ§āļīāļāļĩāļĄāļēāļāļĢāļāļēāļ
āļŦāļāļ§āļĒ : āļāļēāļ âĶâĶ.āđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļŠāđāļēāļŦāļĢāļąāļāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļĨāļēāļ āđāļāļĒāļ§āļīāļāļĩāļĄāļēāļāļĢāļāļēāļ āļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 2552
āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļąāļāļĢāļēāļāļāļāđāļāļĩāđāļĒ 1,125,067.50 - āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļĢāļēāļāļēāļāļĢāļēāļŠāļēāļĢāļāļļāļ - - āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļąāļāļĢāļēāđāļĨāļāđāļāļĨāđāļĩāļĒāļ - - āļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļĢāļēāļāļēāļŠāļīāļāļāļēāđāļ āļāļ āļąāļāļ - -
āļĢāļ§āļĄāļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļāļĩāđāļāļāļāļāđāļēāļĢāļ 1,125,067.50 -
āļŦāļāļē 23
āļŦāļąāļ§āļāļ 4 āļāļāļĄāļđāļĨāļāđāļĩāđāļāđāļĩāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļ4.2 āļāļāļĄāļđāļĨāļāđāļĩāđāļāđāļĩāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļ āđāļāļĒāļ§āļīāļāļĩāđāļāļāļāđāļēāļĨāļāļāļāļēāļĢāļēāļāļāđāļĩ 18A āļāļāļĄāļđāļĨāļāđāļĩāđāļāđāļĩāļĒāļ§āļāļāļāļāļąāļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļāđāļāļĨāļ°āļāļĢāļ°āđāļ āļ āđāļāļĒāļ§āļīāļāļĩāđāļāļāļāđāļēāļĨāļāļ
āļŦāļāļ§āļĒ : āļāļēāļâĶ.āļāļĢāļ°āđāļ āļāļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļ āļāļąāļāļ§āļēāļāļĄ 2552 āļĄāļīāļāļļāļāļēāļĒāļ 2552
āļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļąāļāļĢāļēāļāļāļāđāļāļĩāđāļĒ āļāļē VaR āļŠāļđāļāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 184,411,203.27 177,958,395.08 āļāļēāđāļāļĨāđāļĩāļĒ VaR āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 96,160,304.04 137,466,813.84 āļāļē VaR āļāđāđāļēāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 54,134,883.93 74,860,874.33 āļāļē VaR āļ āļ§āļąāļāļŠāļīāđāļāļāļ§āļ 145,869,433.44 115,211,400.95 āļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļĢāļēāļāļēāļāļĢāļēāļŠāļēāļĢāļāļļāļ āļāļē VaR āļŠāļđāļāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ - - āļāļēāđāļāļĨāđāļĩāļĒ VaR āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ - - āļāļē VaR āļāđāđāļēāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ - - āļāļē VaR āļ āļ§āļąāļāļŠāļīāđāļāļāļ§āļ - - āļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļąāļāļĢāļēāđāļĨāļāđāļāļĨāļĩāđāļĒāļ āļāļē VaR āļŠāļđāļāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 42,322,351.77 23,904,914.91 āļāļēāđāļāļĨāđāļĩāļĒ VaR āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 15,652,992.63 13,070,954.06 āļāļē VaR āļāđāđāļēāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 1,654,455.33 2,897,771.85 āļāļē VaR āļ āļ§āļąāļāļŠāļīāđāļāļāļ§āļ 14,405,503.60 9,070,166.90 āļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļĢāļēāļāļēāļŠāļīāļāļāļēāđāļ āļāļ āļąāļāļ āļāļē VaR āļŠāļđāļāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ - - āļāļēāđāļāļĨāđāļĩāļĒ VaR āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ - - āļāļē VaR āļāđāđāļēāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ - - āļāļē VaR āļ āļ§āļąāļāļŠāļīāđāļāļāļ§āļ - - āļāļ§āļēāļĄāđāļŠāđāļĩāļĒāļāļāļēāļāļāļĨāļēāļāļāđāļąāļāļŦāļĄāļ āļāļē VaR āļŠāļđāļāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 90,241,602.94 98,566,950.60 āļāļēāđāļāļĨāđāļĩāļĒ VaR āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 64,144,865.76 82,627,772.04 āļāļē VaR āļāđāđāļēāļŠāļļāļ āļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāđāļĩāļĢāļēāļĒāļāļēāļ 49,560,313.94 56,772,949.06 āļāļē VaR āļ āļ§āļąāļāļŠāļīāđāļāļāļ§āļ 88,809,650.10 73,716,050.07
āļŦāļāļē 24
āļāļēāļĢāļēāļāļāļĩāđ 18B āļāļē VaR āļāļĩāđāđāļāļāļēāļāđāļāļāļāđāļēāļĨāļāļāđāļāļĢāļĩāļĒāļāđāļāļĩāļĒāļāļāļąāļāļāļĨāļāđāļēāđāļĢ/āļāļēāļāļāļļāļāļāļĩāđāļāļēāļāļāļīāļāļāļēāļĢāđāļāļĨāļĩāđāļĒāļāđāļāļĨāļāđāļāļĒāļŠāļĄāļĄāļāļī (Hypothetical change)
Backtesting Outliners
P&L date VaR Hypo P&L
(T) (T - 1) (T)
07-Jan-09 -84,315,718 -105,990,772
Explanation
The desk was shorting DV01 of around US$125K equivalent whereas the interest rates surged by around 10 to 29bps across tenors on that day and resulted a loss of around THB 106MM
-150000000
-100000000
-50000000
0
50000000
100000000
150000000
Date 22-Jan-09
12-Feb-09
4-Mar-09
24-Mar-09
17-Apr-09
12-May-
09
1-Jun-09
19-Jun-09
14-Jul-09
3-Aug-09
24-Aug-09
11-Sep-09
1-Oct-09
21-Oct-09
11-Nov-09
1-Dec-09
23-Dec-09
+1d VaR -1d VaR Total P&L (Hypo)
āļŦāļāļē 25
āļŦāļąāļ§āļāļ 6 āļāļāļĄāļđāļĨāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļĢāļēāļŠāļēāļĢāļāļļāļāđāļāļāļąāļāļāļĩāđāļāļ·āđāļāļāļēāļĢāļāļāļēāļāļēāļĢ āļāļēāļĢāļēāļāļāļĩāđ 19 āļĄāļđāļĨāļāļēāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļĢāļēāļŠāļēāļĢāļāļļāļāđāļāļāļąāļāļāļĩāđāļāļ·āđāļāļāļēāļĢāļāļāļēāļāļēāļĢ
āļĄāļđāļĨāļāļēāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļĢāļēāļŠāļēāļĢāļāļļāļ āļāļąāļāļ§āļēāļāļĄ 2552... 1. āļĄāļđāļĨāļāļēāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļĢāļēāļŠāļēāļĢāļāļļāļ 1.1 āļĄāļđāļĨāļāļēāļāļĢāļēāļŠāļēāļĢāļāļļāļāļāļĩāđāļāļāļāļ°āđāļāļĩāļĒāļāđāļāļāļĨāļēāļāļŦāļĨāļąāļāļāļĢāļąāļāļĒ (āļāļąāđāļāđāļāļāļĢāļ°āđāļāļĻāđāļĨāļ°āļāļēāļāļāļĢāļ°āđāļāļĻ) - āļĢāļēāļāļēāļāļļāļ - āļĢāļēāļāļēāļāļĨāļēāļ 1.2 āļĄāļđāļĨāļāļēāļāļĢāļēāļŠāļēāļĢāļāļļāļāļāļ·āđāļ (āļāļąāđāļāđāļāļāļĢāļ°āđāļāļĻāđāļĨāļ°āļāļēāļāļāļĢāļ°āđāļāļĻ) āđāļĄāļĄāļĩāļĢāļēāļĒāļāļēāļĢ 2. āļāđāļēāđāļĢ (āļāļēāļāļāļļāļ) āļāļēāļāļāļēāļĢāļāļēāļĒāļāļĢāļēāļŠāļēāļĢāļāļļāļāļĢāļ°āļŦāļ§āļēāļāļāļ§āļāļāļēāļĢāļĢāļēāļĒāļāļēāļ 3. āļŠāļ§āļāđāļāļīāļāļāļļāļ (āļāđāđāļēāļāļ§āļēāļāļļāļ) āļŠāļļāļāļāļīāļāļēāļāļāļēāļĢāļāļĩāļĢāļēāļāļēāđāļāļīāļāļĨāļāļāļļāļāđāļāļāļĢāļēāļŠāļēāļĢāļāļļāļāļāļĢāļ°āđāļ āļāđāļāļ·āđāļāļāļēāļĒ 4. āļĄāļđāļĨāļāļēāđāļāļīāļāļāļāļāļāļļāļāļāļąāđāļāļāđāđāļēāļŠāđāļēāļŦāļĢāļąāļāļāļēāļāļ°āļāļĩāđāđāļāļĩāđāļĒāļ§āļāļāļāļāļąāļāļāļĢāļēāļŠāļēāļĢāļāļļāļāđāļĒāļāļāļēāļĄāļ§āļīāļāļĩāļāļēāļĢāļāđāļēāļāļ§āļāļāļĩāđāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāđāļ - āļ§āļīāļāļĩ SA - āļ§āļīāļāļĩ IRB 5. āļĄāļđāļĨāļāļēāļāļĢāļēāļŠāļēāļĢāļāļļāļāļŠāđāļēāļŦāļĢāļąāļāļāļāļēāļāļēāļĢāļāļēāļāļīāļāļĒāļāļĩāđāđāļāļ§āļīāļāļĩ IRB āļāļĩāđāļāļāļēāļāļēāļĢāđāļŦāļāļāļĢāļ°āđāļāļĻāđāļāļĒāļāļāļāļāļąāļāđāļŦāđāļāļ§āļīāļāļĩ SA
āļŦāļāļē 26
āļŦāļąāļ§āļāļ 7 āļāļāļĄāļđāļĨāļāļ§āļēāļĄāđāļŠāļĩāđāļĒāļāļāļēāļāļāļąāļāļĢāļēāļāļāļāđāļāļĩāđāļĒāđāļāļāļąāļāļāļĩāđāļāļ·āđāļāļāļēāļĢāļāļāļēāļāļēāļĢ āļāļēāļĢāļēāļāļāļĩāđ 20 āļāļĨāļāļēāļĢāđāļāļĨāļĩāđāļĒāļāđāļāļĨāļāļāļāļāļāļąāļāļĢāļēāļāļāļāđāļāļĩāđāļĒ āļāļāļĢāļēāļĒāđāļāļŠāļļāļāļāļī (Earnings)
āļŦāļāļ§āļĒ : āļāļēāļ
2552āļāļĨāļāļĢāļ°āļāļāļāļāļĢāļēāļĒāđāļāļāļāļāđāļāļĩāđāļĒāļŠāļļāļāļāļī
āļāļēāļ (300,602,845.73) USD (13,560,123.55) EURO (48,177.93) āļāļ·āđāļāđ (29,959.96)āļĢāļ§āļĄāļāļĨāļāļĢāļ°āļāļāļāļēāļāļāļēāļĢāđāļāļĨāļĩāđāļĒāļāđāļāļĨāļāļāļāļāļāļąāļāļĢāļēāļāļāļāđāļāļĩāđāļĒ (314,241,107.17)
āļĢāļāļĒāļĨāļ°āļāļēāļĢāđāļāļĨāļĩāđāļĒāļāđāļāļĨāļāļāļāļāļāļąāļāļĢāļēāļāļāļāđāļāļĩāđāļĒāđāļāļīāđāļĄāļāļķāđāļāđāļāļēāļāļąāļ 100 bps
āļŠāļāļļāļĨāđāļāļīāļ