Part (XII) - Tables, Forms and Filling In Instructions
Part Twelve
Tables, Forms and Filling In Instructions
Index
Annex in
Table or Form in
Instructions
Circulars
1
Statement No. (2)
Subject
Page No.
Daily Balance Statement of Gross And Average
365
Deposits (Required Reserve)
2
Table No. (1)
Credit Facilities Rating by Economic Sectors
3
Form
Anti-Money Laundering (AML) and Combating
Financing
of
Terrorism
(CFT)
366-370
371
(Financial
Information Unit)
4
Form
5
Form
Average Interest/Return Rates
and
questionnaire
372
Request Form for Foundation of a Mutual Fund
-
Personal
Questionnaire
for
373-377
Appointing
Manager of the Mutual Fund
6
Statement
Nostro Reconciliation Report
7
Instructions
Guidelines
on
Sound
Risk
378
Management
379-382
Data Entry - Provisions of Non-Performing
383-387
Practices
8
Instructions
Credit Facilities
9
Forms
Capital Adequacy Ratio (Basel II)
388-395
10
Forms
Statistics of Balance of Payments
396-399
11
Tables
Balance of Payments
400-409
12
Form (1 )إ ت
Notification about Debts due to be Written off
410-411
13
Statement
Major Shareholders in National Banks in which
412
they own 5% or more of Bank's Capital
-
Instructions
Filling in Statement of Major Shareholders in
413
National Banks - Continue Annex No. (13)
14
Form
Monthly Movement of Non-Performing Loans
414
15
Form No. (1\)ت س
Periodical Statement of Credit Concentrations
415
for a Single Customer and his Borrower Group
16
Form No. (1-1/)ت س
Periodical Statement of Credit Concentrations
416-417
to a Single Customer
-
Instructions
Filling in Instructions of Forms no. (1/ )ت سand
418-420
(1-1/)ت س: Continue Annex No. (15) & Annex No.
Tenth Edition
358
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Annex in
Table or Form in
Instructions
Circulars
Subject
Page No.
(16)
17
Instructions
Implementation
Instructions
of
Capital
421-450
Adequacy Calculation in pursuance with Basel II
Framework - Pillar One
18
Statement No. (1)
Total of Overdrafts and Overdrawn Accounts
451
19
Statement No. (2)
Details of Other Overdrafts and Overdrawn
452
Accounts Collateralized by In-kind Guarantees
20
Form No. (1\1)
Financial Investments Assessment Inside &
453-454
Outside Qatar – All Banks
21
Questionnaire
Questionnaire of Companies Candidate for
455
Board of Directors or Major Shareholder
22
Form No. (1\3)
Details of Balances and Movements of Financial
Derivatives
held
for
Trading
or
456
Hedging
Purposes
23
Form No. (1\4)
Details of Financial Derivatives for Hedging
457
Purposes
24
Form No. (2\1)
Details of Balances, Movements & Assessment
458-459
of Financial Investments
25
Application Forms
•
License Application Form - National Bank
460-461
(Form (A) – Banks)
•
License Application Form - Foreign Bank’s
462-464
Branch in Qatar (Form (B) - Banks)
•
License Application Form - Branch inside
465-466
Qatar (Form (C) - Banks)
•
License Application Form - National Bank’s
467-468
Expansion outside Qatar (Form (D) Banks)
26
Table
License Fees Received by QCB
469
27
Table
Fines Table For Violating Liquidity Ratio
470
28
Form No. (1)
Calculation Form of Liquidity Ratio
471
29
Form No. (2)
Calculation Form of Liquidity Ratio
472
30
Form No. (3)
Recording Fines Form of Violating Liquidity
473
Ratio
31
Form No. (1)
Calculation Form of Credit Ratio
474
32
Table
Fines Table of Violating Credit Ratio
475
33
Form No. (1)
Calculation Form of Credit Ratio
476
34
Form No. (2)
Recording Fines Form of Violating Credit Ratio
477
35
Table
Fines Table of Violating Ratio of Overdraft To
478
Tenth Edition
359
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Annex in
Table or Form in
Instructions
Circulars
Subject
Page No.
Total Credit Facilities
36
Form No. (1)
Calculation Form of Ratio of Overdraft To Total
479
Credit Facilities
37
Form No. (2)
Recording Fines Form of Violating Ratio of
480
Overdraft To Total Credit Facilities
38
Form No. (1)
Calculation
Form
of
Total
International
481
Recording Form of Fines of Violating Total
482
Financing Ratio
39
Form No. (2)
International Financing Ratio
40
Form No. (3)
Calculation Form of Ratio of Investments in
483
Real Estate (Circulated Investments), Other
Real
Estate
and
Assets
for
purposes
of
(Trading/Leasing), and Real Estate for Bank
Use
41
Form No. (4)
Calculation Form of Ratio of Investments in
484
Real Estate (Circulated Investments), Other
Real
Estate
and
Assets
for
purposes
of
(Trading/Leasing)
42
Table
Fines Table of Violating Total International
485
Financing Ratio
43
Table
Fines Table of Violating Ration of Investments
486
in Other Real Estate and Assets For Purposes of
(Leasing/Trading)
44
Form No. (2)
Recording Form of Fines of Violating Ratio of
487
Assets in Foreign Currencies To Liabilities in
Foreign Currencies
45
Form No. (1)
Calculation Form of Ratio of Assets in Foreign
488
Currencies To Liabilities in Foreign Currencies
46
Table
Fines Table of Violating Ratio of Assets in
489
Foreign Currencies To Liabilities in Foreign
Currencies
47
Attachment No. (1)
Personal Questionnaire of the Candidate for the
490
Board of Directors
48
Form No. (1)
Scheduling Debt of a Member of the Bank's
491-492
Board - Subject to Settlement
49
Form No. (2)
Scheduling Debt of a Company Owned or Co-
493-494
owned by a Member of the Bank's Board Subject to Settlement
50
Tenth Edition
Attachment No.(2)
Undertaking & Acknowledgment (Member of
360
495
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Annex in
Table or Form in
Instructions
Circulars
Subject
Page No.
Personal Questionnaire of Appointing General
496
Board of directors)
51
Form
Manager/Chief Executive Officer and Senior
Staff
52
Table
Investment Product Summary
497
53
Table
Investment Product Register
498
54
Form
Application Form for Appointing Chartered
499-500
Auditor
55
56
Undertaking & Acknowledgment
501
Technical
Technical Instructions for Credit Facilities and
Instructions
Guarantees Files (Facilities Flat File Structure -
502-506
Guarantees Flat File Structures)
57
Form
Organizational Chart of Banking Supervision
507
Department
58
Form
Application form of symbolic code for Ministries
508
and Government Companies and Institutions
(Entry Form of Government Institutions)
59
Form
Undertaking (From Headquarter / General
509-510
Management of foreign bank branch operating
in Qatar)
60
Form
QCB Notification Form for Starting the Activity
511
of Branch (B) – Branch (C)
61
Form
QCB Notification Form for Operating Automatic
512
Teller Machine (ATM)
62
-
Form No. (1/– رم )أ
Monthly Statement of Assets & Liabilities (For
Islamic Banks
Islamic Banks)
Instructions
Filling In Instructions of Monthly Statement of
Assets
&
Liabilities
(For
Islamic
513-516
517-520
Banks):
Continue Annex No. (62)
63
Table No. (1)
Investments in Circulated Securities for Trading
521
(Islamic Banks)
64
Table No. (2)
Fixed Continuous Investments in the Corporate
522
Capital (Islamic Banks)
65
Table No. (3)
Investments in Portfolios and Mutual Funds
523
(Islamic Banks)
66
Table No. (4)
Investments
in
Securities
and
Corporate
524
International Murabaha in Commodities &
525
Capitals (Islamic Banks)
67
Table No. (5)
Metals (Islamic Banks)
Tenth Edition
361
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Annex in
Table or Form in
Instructions
Circulars
68
Table No. (6)
Subject
Other
International
Page No.
Financing
Operations
526
Investment in Real Estate for Trading (Islamic
527
(Islamic Banks)
69
Table No. (7)
Banks)
70
Table No. (8)
Investment in Real Estate & Other Long Term
528
Assets for Leasing (Islamic Banks)
71
Table No. (9)
Other Investments / Others (Islamic Banks)
529
72
Table No. (10)
Other Assets & Liabilities (Islamic Banks)
530
73
Table No. (11)
Private
Investments
(Provisioned)
&
their
531
Sources of Financing (Islamic Banks)
74
-
Form
Monthly Statement of Assets and Liabilities
532-533
Instructions
Filling In Instructions of the Monthly Statement
534-545
of Assets & Liabilities - Continue Annex No. (74)
75
Table
Banks’ Income and Expense Statement
546-548
76
Table No. (1)
(101) Cash and Precious Metals
549
77
Table No. (2)
(102+104) Breakdown of balances maintained
550
with QCB/banks/Other Financial Institutions
According to Maturity
78
Table No. (3)
(103) Breakdown of Securities Portfolio by
551
Maturity
79
Table No. (4)
(105) Breakdown of Credit Facilities by Maturity
552
80
Table No. (5)
(105)
Breakdown
of
Credit
Facilities
by
555
of
Credit
Facilities
by
554
Collaterals
81
Table No. (6)
(105)
Breakdown
Economic Sectors
82
Table No. (7)
(105) Credit Classification According to Quality
555
83
Table No. (8)
(105) Break down of Direct/Indirect Credit
556
Facilities
by
Amount
Denominations
and
Number of Customers (Non-Government)
84
Table No. (9)
(106) Long-term Investment
557
85
Table No. (10)
107/01 Net Fixed Assets for Bank Use
558
86
Table No. (11)
107/02 Net Fixed Assets ( for other purposes)
559
87
Table No. (12)
108- Breakdown of Other Assets
560
88
Table No. (13)
(201, 202) Breakdown of Balances due to
561
QCB/Banks and other Financial Institutions
89
Table No. (14)
(203) Breakdown of Deposits as per Maturity
562
and according to Sectors
90
Table No. (15)
(203) Breakdown of Customer Deposits by
Amount
Tenth Edition
Denominations
362
and
Number
563
of
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Annex in
Table or Form in
Instructions
Circulars
Subject
Page No.
Customers (Non-Government)
91
Table No. (16)
(207) Breakdown of Other Liabilities
564
92
Table No. (17)
(3) Details of Contra Items
565
93
Table No. (18)
(50103) Breakdown of interest received on
566
credit facilities by economics inside Qatar
94
Table No. (1)
Financial Investments/By the Principal Items
567
(Commercial Banks)
95
Table No. (2)
Trading Book in Securities/Item (103)
568
96
Table No. (3)
Investment In Stocks per Investment/Item
569
(103)
97
Table No. (4)
Investment in Stock per investment/Item (106)
570
98
Table (5/1)
Investment in Funds and Portfolio Dealing with
571
Bonds, Instruments, and Debt Securities within
Items (103+106)
99
Table (5/2)
Investment in Funds and Portfolios Dealing
572
with Stocks within Items (103+106)
100
Table (5/3)
Investment in Funds and Portfolios within
573
Items (103+106), except for Tables (5/1 & 5/2)
101
Table No. (6)
Details
of
the
Non-Financial
Investments
574
Institutions
575
(Within item 106)
102
Table No. (7)
Due
From
Banks
and
Local
(104\01) and Due To Banks and Local Financial
Institutions (202\01)
103
Table No. (8)
Details Of Other Debt Securities (204\04)
576
104
Table No. (9)
Details Of Other Cash Margins (205\03)
577
105
Table No. (10)
Details Of Other Provisions (204\06)
578
106
Table No. (11)
Details Of The Supplementary Capital (20802)
579
107
Table No. (12)
Direct Credit Facilities (105) and Customers'
580
Deposits (203) By bank Branches
108
Table No. (13)
Direct Credit Facilities outside Qatar (105/02)
109
Table No. (14)
Details
Of
International
Murabaha
581
in
582
Commodities and Metals Within item (104/02)
110
Table No. (15/A)
Credit Facility Rating by Risk and Collectability
583
(Commercial Banks)
111
Table No. (15/B)
Classification
of
Financing
by
Risk
and
584
Collectability
112
Table No. (16)
Currency Positions
585-586
113
Table No. (17)
Assets and Liabilities Classification by Interest
587-588
Rate levels
Tenth Edition
363
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Annex in
Table or Form in
Instructions
Circulars
Subject
Page No.
114
Form A/1
Profits and Losses Account
589
115
Form A/2
Distribution of a Biannual Payment on Account
590
for Depositors
116
Form B/1
Profits and Losses Account
591
117
Form B/2
The Depositors Share of Profits
592
118
Form
On-Line Check Clearing
593
119
Form
Main Data for Registration of Banks Operating
594
in Qatar
120
Form No. (1)
Real Estate Financing Ratio
595
121
Form No. (2)
Calculation Form of Real Estate Financing to
596
Equity or to Customers' Total Deposits Ratio
122
Form No. (3)
Recording
Form
of
fines
for
violating
597
Fines Table of Violating Real Estate Financing
598
Percentage of Real Estate Financing
123
Fines Table
to Equity Ratio
124
Table No. (1)
Exposure Banks, H.Q. and/ or Branches Abroad
599
125
Filling in
The Periodical Statement Application For Banks
600
Instructions
and
Financial
Institutions
Credit
Concentrations - Continue Annex (124)
126
127
Technical
Technical Instructions For the Abroad Banks'
Instructions
Balances File - Continue Annex (125)
Form No. (1)
Calculation Form of Capital and Reserves Ratio
601-603
604
To Total Net Assets
128
Form No. (2)
Violation of Capital and Reserves Ratio To Total
605
Net Assets
129
Table
Fines Table of Capital & Reserves Ratio To Total
606
Net Assets
130
Table
Violations and Penalties Table
131
Financial
Consolidated Financial Statements for Islamic
Statement
Banks
Financial
Consolidated
Statement
Commercial Banks
Organizational
Qatar Central Bank - Organizational Chart
132
133
Financial
607
Statements
for
608-632
633-658
659
Chart
134
Technical
File
Capital Adequacy System
660-697
Format
135
Form
Form of Money Transport Vehicle Movements -
698
Ministry of Interior
Tenth Edition
364
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Required Reserve
Annex No. (1)
Statement No. (2)
Qatar Central Bank
Public Debts & Banking Affairs & Issuing Department
Bank: ……………………….
Daily Balance Statement of Gross And Average Deposits
From 16/ /
To 12/ /
Percentage: 4.75 %
No. of Days:
Date
(In QR '000')
Demand
Deposits in
Q.R.
(Current
Accounts)
Demand Deposits
Saving & Time
in Foreign
Deposits in
Currencies
(Current
Q.R.
Accounts)
Saving & Time
Deposits in
Foreign
Currencies
Cash Margin
Total of Daily
Deposits
Total of
Deposits the
period
Daily Average
of Deposits the
period
Calculated
Reserve
Bank's Authorized Signature
For Qatar Central Bank
Audited By
12-
Tenth Edition
Approved By
Director of Public Debts & Banking Affairs & Issuing Department
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Facility Rating by Economic Sectors
Annex No. (2)
Table No. (1)
Rating Credit Facilities by Economic Sectors
(In QR '000')
Description
Government
Government
Institutions
Semi-Government
Institutions
Private Sector
Total in Q.R.
Total in Foreign
Currency
Total
Inside Qatar
First: Government
1. Ministry of Finance
2. Other Governmental Institutions
Second: Industry
A- Oil:
1. Oil Exploration
2. Drilling Oil Wells
3. Production
4. Others
B- Natural Gas
1. Pressed Gas
2. Liquidated Gas
3. Gas Exploration
4. Drilling Gas Wells
5. Production
6. Others
C- Heavy Industry
1. Steel
2. Cement
3. Petroleum Refinery
4. Fertilizer
5. Petrochemicals
6. Electricity Generating
7. Water Distillation
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table No. (1)
Rating Credit Facilities by Economic Sectors
(In QR '000')
Description
Government
Government
Institutions
Semi-Government
Institutions
Private Sector
Total in Q.R.
Total in Foreign
Currency
Total
8. Others
D- Industrial Manufacturing
1. Food
2. Cloths and Leather Products
3. Furniture and Wood Products
4. Papers and its Products
5. Soft Drinks
6. Plastic
7. Manufacturing of Sanitaries
8. Aluminum
9. Bricks and Marbles
10. Building Materials and Gypsum
11. Manufacturing of Steel and Doors
12. Others
Third: Trade
1. Agriculture and its Products
2. Fishing
3. Food
4. Cloths and Leather Products
5. Furniture and Wood Products
6. Paper and its Products
7. Chemical and its Products
8. Machines and Equipments
9. Cars and Spare Parts
10. Oil
11. Gas
12. Petroleum Products
13. Steel
14. Scraps
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table No. (1)
Rating Credit Facilities by Economic Sectors
(In QR '000')
Description
Government
Government
Institutions
Semi-Government
Institutions
Private Sector
Total in Q.R.
Total in Foreign
Currency
Total
15. Aluminum
16. Health Products
17. Agriculture Products
18. Sport Products
19. Electronics and Tools Machines
20. Toys
21. Building Materials
22. Precious Metal
23. Cooperative and Grocery
24. Animals wealth
25. Commercial Agencies
26. Stationeries
27. Others
Fourth: Services
A- Financial Services
1. Insurance
2. Exchange Companies
3. Investment Companies
4. Mutual Funds
5. Financing Companies
6. Specialized Banks
7. Financial Brokers
8. Other Banks
9. Other Funds
10. Others
B- Public Services
1. Air Transportation
2. Marine Transportation
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table No. (1)
Rating Credit Facilities by Economic Sectors
(In QR '000')
Description
Government
Government
Institutions
Semi-Government
Institutions
Private Sector
Total in Q.R.
Total in Foreign
Currency
Total
3. Land Transportation
4. Post
5. Telecommunication
6. Education
7. Tourism
8. Restaurant
9. Hotels
10. Health and Pharmacy
11. Lawyers
12. Consultancy
13. Engineering
14. Car Rent
15. Accounting Companies
16. Entertainment
17. Doctors
18. Computer
19. Crafts
20. Mechanical Workshop
21. Oil
22. Petrol Stations
23. Gas Distribution
24. Gas Services
25. Exhibition
26. Electrical
27. Machines Repairs Services
28. Social and Charity Societies
29. Personal
30. Labor Supply Services
31. Advertising
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table No. (1)
Rating Credit Facilities by Economic Sectors
(In QR '000')
Description
Government
Government
Institutions
Semi-Government
Institutions
Private Sector
Total in Q.R.
Total in Foreign
Currency
Total
32. Sporting, Cultural and Private Clubs
33. Communication
34. Real Estate Services
35. Brokerage Services
36. Others
Fifth: Contractors
1. Roads
2. Constructions
3. Electrical Contracts
4. Water Contracts
5. Maintenance Contracts
6. Others
Sixth: Real Estate
1. Private Housing
2. Commercial Housing
3. Land
4. Others
Seventh: Consumption Sectors
1. Cars
2. Furniture
3. Personal Loans
4. Others
Eighth: Other Sectors and
Activities
- Loans for margin share trading
Ninth: Outside Qatar
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Anti-Money Laundering (AML) and Combating Financing of Terrorism (CFT)
Annex No. (3)
Financial Information Unit
To: All Banks, Financial Institutions & Financial Brokers
Standard Suspicious Transaction Report for
Money Laundering / Terrorism Financing
Name of the Reporting Institution Bank/Institution/Broker/Branch
Department
Date
Reference No.
Signature of Compliance
The suspect customer
Name
Account No.
Nationality
Place & date of Birth
ID/Passport/commercial register No.
Profession/Type of activity
Address
Brief of the Suspicious Transaction Details
Attached Documents
Customer's Account No. (if any)
Type of Acc.
Acc. No. Currency
Date of Opening the Acc.
Authorized Signature
Outstanding Balance/Debit/Credit
* Please enclose a copy of the ID Card or Passport
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Interest or Return Rate on Qatari Riyal
Annex No. (4)
Average Interest/Return Rates during month ...............................
%
Description
Interest/Return Rate
First: Interbank Deposits
For a day
For a month
For three months
For six months
For a year
Second: Customers Deposits
On demand
Savings
For a month
For three months
For six months
For a year
For more than a year
Third: Credit Facilities
Overdraft
Discounted Bills
Loans less than a year
Loans for more than a year and less than three year
Loans more than three years
Cars Loans
Credit Cards loans
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Procedures for Licensing Mutual Funds
Annex No. (5)
Qatar Central Bank
Doha - Qatar
Request Form for Foundation of a Mutual Fund
1- Mutual Fund data:
Suggested name for mutual fund and its address: .....................................................................................
Mutual fund type
Open mutual fund
Place of mutual fund investments:
Inside Qatar
Closed mutual fund
Outside Qatar
Inside and outside Qatar
Investment Type:
Currency of assessing the mutual fund:
Qatari Riyal
Other currencies
Target capital of mutual fund: .....................................................................................................................
No. of units: ............................ Nominal Value of the unit: .............................. Total QR: ..................QR
Duration of mutual fund: ............................................................................................................................
2- Founder of the mutual fund:
a. Name: ....................................................................................................................................................
b. Address of headquarter for practicing business in Qatar: .....................................................................
c. Duration of business in Qatar: ..............................................................................................................
3- Investment trustee and address of headquarter: ..........................................................................................
4- Mutual fund manager and address of headquarter: ....................................................................................
5- Auditor's Name: .........................................................................................................................................
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Acknowledgment & Undertaking
We the undersigned and the applicants for establishing mutual funds ...........................................,
acknowledge that we were acquainted with the decree-law no. (25) of 2004, for establishing mutual funds
and with the decision of the Minister of Economy and Trade no. (69) of year 2004, for issuing the executive
regulation of mutual funds law. We undertake to comply with all the articles and executive regulations of
law and to fulfill all the requirements of Qatar Central Bank. We undertake to comply with all regulations
issued by QCB for organizing mutual funds actions, supervising and monitoring them. We undertake that all
the provided information and documents to QCB are true and correct, and accurate and that there is no other
additional important information, as far as we know, that could affect the approval decision of QCB and
Ministry of Economy and Trade on this application.
Name: .................................................................................. in my capacity as : ......................................
Founder Signature
Required attachments:
Statute
Bulletin Form of underwriting in mutual fund
Form of underwriting application
Form of underwritten units certification
Form of personal questionnaire for mutual fund manager (according to one of the two attached
forms)
□ Any other important information: ...................................................................................................
□
□
□
□
□
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Mutual Fund Name: ………………………………………………….
Personal Questionnaire for Appointing Manager of the Mutual Fund (Body Corporate)
1) Name: ……………………………………….……………………….……………………….……………
2) Present Address in Qatar: ……………………….……………………….……………………….……....
3) Headquarter: ……………………….……………………….……………………….……………………
4) Date of activity practicing: ……………………….……………………….……………………….……
5) Nationality: ……………………….……………………….……………………….………………………
6) Type of activity: ……………………….……………….……………………….…………………............
7) Mutual funds that you are managing now inside or outside Qatar:
Mutual Fund Name
Location
Type of investment
……………………….…………… ………………….……
….……………………….……………
……………………….…………… ………………….……
….……………………….……………
……………………….…………… ………………….……
….……………………….……………
8) No. of mutual funds that you managed previously during the last ten years:
Mutual Fund Name
Location
Type of investment
……………………….…………
………………….……
….……………………….……………
……………………….…………
………………….……
….……………………….……………
……………………….…………
………………….…… ….……………………….……………
Questionnaire
YES
NO
9) Have you or one of the subsidiary or colleague companies a relationship with
any member of the board of directors' or with executive managers with mutual
fund founder? (If the answer is yes, mention the details)
10) Have you ever manage a company or mutual funds whose license was cancelled
or had been liquidated by a court order?
(If the answer is yes, mention the details)
11) Have you ever declared your bankruptcy or seized to pay your debts, or made
any agreement to reschedule your debts?
(If the answer is yes, mention the details)
12) Is running mutual fund considered to be of the activities licensed for you
according to your statute? (Attached what proves that)
I hereby acknowledge that all the mentioned information in my answer for the above questions are complete
and correct. I undertake to notify Qatar Central Bank immediately of any changes that may occur in the
above information.
Authorized Name: ……………………………………………………..
Characteristic: ………………………………………………….
Signature: ………………………………………………………
* Remarks: Attached the board of directors' approval for managing the mutual fund
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Mutual Fund Name: ………………………………………………….
Personal Questionnaire for Appointing Manager of Mutual Fund (Natural Person)
1) Name: ……………………………………….……………………….……………………….…………
2) Nominated Position: ….……………………….……………………….……………………………….
3) Present Address in Qatar: ……………………….…………….……………………….……………….
4) Permanent Address: ….……………………….……………………….………………………………..
5) Date and Place of Birth: ………………………………….……………………….…………………….
6) Nationality: ………………………………….……………………….……………………….…………
7) Academic Qualifications and Specializations: ……………………….………………………….……….
8) Present Occupation, Labor Entity and Assignment Date: ……………….……………………….………..
9) Previous Jobs and Labor Entities (within ten years): ……….……………………….…………………..
10) Other Experiences: .....………………….……………………….……………………….……………..
……………………….……………………….……………………….……………………….……………
11) Mutual funds that you are currenly managing inside or outside Qatar:
Mutual Fund Name
Location
Type of Investment
……………………….…………… ………………….……
….……………………….……………
……………………….…………… ………………….……
….……………………….……………
……………………….…………… ………………….……
….……………………….……………
12) No. of mutual funds that you managed during the last ten years:
Mutual Fund Name
Location
Type of investment
……………………….……………
………………….……
….……………………….……………
……………………….……………
………………….……
….……………………….……………
……………………….……………
13)
14)
15)
16)
17)
………………….……
….……………………….……………
Questionnaire
NO
YES
Have you or one of your family or relatives a friendship or family relationship
with any member of the board of directors or executive managers with mutual fund
founder? (If the answer is yes, mention the details)
Have you ever worked at a company whose license was cancelled or had been
liquidated by a court judgment?
(If the answer is yes, mention the details)
Have you ever been sentenced to prison in any country for committing crime
involving moral turpitude or dishonesty?
(If the answer is yes, mention the details)
Have you ever declared your bankruptcy or seized to pay your debts or have you
made any agreement to reschedule your debts?
(If the answer is yes, mention the details)
Have you ever been discharged or prevented from practicing any profession?
(If the answer is yes, mention the details)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
I hereby acknowledge that all the mentioned information in my answer for the above questions are complete
and correct. I undertake to notify Qatar Central Bank immediately of any changes that may occur in the
above information.
Name: ……………………………………………………..
Signature: ………………………………………………….
Date: ………………………………………………………
*
It is required to provide QCB with a copy of the confirmatory documents for the scientific certificates, practical experiences and
personal identification.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Cheques, Clearing-House and Payment Systems
Annex No. (6)
Bank Name:
Nostro Reconciliation Report
Bank: Qatar Central Bank
For the month Ending:
/
/20
Their A/C NO:
Credit Balance Ledger As of: / /20
Credit Balance statement As of: / /20
Credit items checked after Date
We Debit-They do not credit
Item date
Narrative
Amount
Settlement
date
Our A/C No:
Debit Balance Ledger as of: / /20
Debit Balance Ledger as of: / /20
Credit items checked after Date
We credit-They Do Not Debit
Item date
Narrative
Amount
Settlement
date
They debit-We do not credit
They credit -We do not debit
Total
Preparer :
Tenth Edition
Total
Approved:
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Risk Management
Annex No. (7)
Guidelines on Sound Risk Management Practices
إردات ل ارت ا دارة ا
Internal Control
( ا اا1)
Administrative Control
ااءات ادار1/1
Policies and Procedures
ات وااءات1/1/1
Code of Conduct
ا آت ا2/1/1
Delegation of Duties
Segregation of Duties
Internal Audit
" و!رج ات#! 3/1/1
ت$ ( ا'&م واا# ا4/1/1
)* اا+, ا5/1/1
Compliance
Succession Planning
Mandatory Leave
Handling of Complaints
Staff Compensation
Recruitment
Staff Training and Education
,' ا6/1/1
ار,- وا,' ا./* 7/1/1
0ا1زات ا3م ا45 8/1/1
وى78 ا90 0,م ا45 9/1/1
(#:'=<ت و!
;ت ا70 م45 10/1/1
>:,م ا45 11/1/1
(#:'ه و!ر
? اA,م ا45 12/1/1
Operational Risk
Dealing with Customers
B8, اCD 2/1
اء
90 0, ا1/2/1
Operation of Accounts
& ت واتE اF,= 2/2/1
Legal Documentations
55Gات اH,' ا3/2/1
Record Keeping
Management Information Systems
Electronic Banking
Physical Controls
Off premises and after hours trading
New products / Business lines activities
Valuation of Assets
Tenth Edition
I, واJ#E ا4/2/1
ت0' اK45 5/2/1
5وL7ك اH$ ت ا6/2/1
ا ا'د7/2/1
وNH$ ات *رج ا8/2/1
&ء ا,5ا
تI,H' وا/853 اO 0, ا9/2/1
ةQا
لS3 اKG! 10/2/1
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Verification and Reconciliation
Confirmations
ت وا'دتG/' ا11/2/1
ات1
1, ا12/2/1
Settlements
ت, ا13/2/1
Credit Risk
!"( ا ا2)
Risk Management Policies and Procedures
Strategies
Risk Management Structure
CT' ت وإاءات إدارة ا1/2
تI!اL- ا1/1/2
CT' إدارة ا7 ه2/1/2
Policies
ات3/1/2
Procedures
ااءات4/1/2
Delegation of Authority
Credit Criteria
Risk Mitigation
Limit Setting
Related Parties
Risk Management Monitoring and Control
Credit Granting
Monitoring
" و!رج ات#! 5/1/2
ن,W- ا7 ه6/1/2
CT' اX0 E ا7/1/2
5,W-ف اG ا9Z و8/1/2
اف ذات اC\ ن,W- ا9/1/2
& وا,,0 وCT' س ا2/2
&
ن,W- اFH0 1/2/2
واK7^, ا2/2/2
Credit Review
حH'ن ا,W- اKG! إدة3/2/2
Classification and Provision
`T' اX
7!ن و,W-> اH! 4/2/2
Credit Administration
Indicators of Internal Ratings
Problem Credit
ن,W ااءات ادار5/2/2
)* ااKG,ات اab0 6/2/2
ةc,' ا
ن ا7/2/2
Credit Portfolio Risk Management / Concentration
Risks
CD إدارة/ ات1آL اCD 8/2/2
ن,W- ا4#d
Stress Testing
ت- O ^,ر رة ا$,* ا9/2/2
.B;ا
Credit Risk in Trading Book
Market Risk
Risk Management Policies and Procedures
Strategies
Tenth Edition
4#e O 5,W- اCT' ا10/2/2
رfا
اق$ (3)
CT' ت وإاءات إدارة ا1/3
تI!اL- ا1/1/3
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Policies
ات2/1/3
Procedures
ااءات3/1/3
Risk Management Monitoring and Controls
Processes and Systems
& وا,,0 وCT' س ا2/3
&
B8, وا453 ا1/2/3
Risk Measurement
CT' س ا2/2/3
Risk Limits
CT'ف اG 3/2/3
Scenario Analysis and Stress Testing
Use of Investment Managers
Liquidity Risk
Risk Management Policies and Procedures
Strategies
رات$,*^ وا, أ? ا4/2/3
.B;ت ا- O ^,رة ا
رc,-راء ا0 امT, ا5/2/3
ا$ (4)
CT' ت وإاءات إدارة ا1/4
تI!اL- ا1/1/4
Policies
ات2/1/4
Procedures
ااءات3/1/4
ALCO / Investment Committee
Risk Management Monitoring and Controls
Risk Management Monitoring
/مhل واS3 إدارة اHQ 4/1/4
رc,-ا
& وا,,0 وCT' س ا2/4
&
&,,0 وCT' س ا1/2/4
&= K7^,وا
Funding Requirements
,ت ا$/,0 2/2/4
Funding Concentrations
,ات ا1 !آ3/2/4
Funding Capacity
Intra-group Liquidity
,رة اG ا4/2/4
,آت ا8 ا5/2/4
(j)ا
Scenario Analysis
^, أ? ا6/2/4
Contingency Plan
ارئ/ ا/* 7/2/4
Limits and Ratios
اتab'ف واG ا8/2/4
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banking Risk
Credit Facility Rating and Provision Determination
Annex No. (8)
Data Entry – Provisions of Non-Performing Credit Facilities
(Substandard/Doubtful/Bad) and Suspended Interests/Their Interests
First
Disclosure of the of the customers' non-performing credit facilities (Substandard/doubtful/bad) for
which doubtful debt provision has been calculated and for which the calculated interests of due debts
have been suspended until private numbers are given to these customers, no matter what the balance
value is (fifty thousand Qatari Riyals and less).
Second
Disclosure of amount of credit facilities related to every customer of those who have gives credit
facilities and value and type of the guarantee offered in return of credit facilities provided.
Third
The data entry related to provisions calculated and interests/returns suspended for customer accounts
rated during a year of study as non-performing credit facilities through specific program for this
listed under name of provision processing/item of entry of new provisions according to the
following:
First window:
The data entry of secret number of customer whose data is required to be entered, and after the
appearance of his name and the bank's classification category for him, the following customer
data shall be entered:
1- The validity date of the credit facilities granted to the customer.
2- Date of the bank's rating of the credit facility under the following categories:
Substandard/doubtful/bad (the system shall not accept data for any customer whose credit
facility is rated under categories other than the mentioned ones).
3- The date on which the bank started to calculate for the provision for the doubtful debt of the
customer's non-performing credit facilities.
4- The date on which the bank began to suspend the interest calculated on the customer's due
debts.
5- Identifying the interest rate calculated on the minimum and maximum of loan account and
overdraft starting from the date on which the credit facilities are rated under one of the three
categories mentioned until 31st of October of the study year (Islamic banks set the minimum
and maximum of profit rates for the recent investment operation with the customer before
Islamic banks shall rate his credit facility. This is only if the bank did not make any
investment operation with any customer after the date the bank rated his credit facility).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Second and Third Windows:
The balance of discounted papers and loans is rated separately according to number of the
discounted papers and installments of loans according to maturity dates, provided that total
amount of credit facilities is equal balance of this facility as mentioned through banking risk
system on 31st of October of the study year.
Fourth Window:
The overdraft shall be rated as following:
1- The data entry of credit facility's balance on the date on which the the bank started rating
the facility under any of the above-mentioned three categories.
2- The entry of total interests calculated on the balance of due debts to this credit facility from
the date on which the bank started rating the facility until end of December of the year prior
to the study year.
3- The entry of total amounts drawn from the credit facility's account and amounts or
commissions due from the customer from the starting date of rating the facility until the end
of December of the year prior to the study year.
4- The entry of amounts paid to the credit facility's account from the starting date of rating
until the end of December of the year prior to the study year.
5- The entry of total interests calculated from the beginning of the study year until 31st of
October of the same year.
6- The entry of both, total amounts drawn, and due amounts and commissions, from the
beginning of the study year until 31st of October of the same year.
7- The entry of total amounts paid from the beginning of the study year until 31st of October
of the same year.
The total of all these entered items must be equal to the balance of the current account as
mentioned through banking risk system on 31st of October of the study year.
Fifth Window:
The entry data of provisions and suspended interests/returns shall be conducted as following:
1- The entry of suspended interests/returns and loan provision calculated separately at the end of
December of the year prior to the study year.
2- Adding the value of the interests calculated during the study year or deducting the value of
decrease from the balance value of the previously suspended interest.
3- Adding the calculated increase/decrease during the study year of the provision value.
4- The total of the previous three items (1+2+3) should be equal to the value of provision and
interests/returns required to be charged on the customer account during the study year.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Sixth Window:
Mentioning the customer's payment sources in detail if found.
Seventh Window:
Choosing the causes for which the bank composes provision and suspend interests/returns on the
customer account through the options specified for this purpose by QCB.
Eighth Window:
Choosing the procedures taken by the bank for collecting due debts of the customer through the
options specified for this purpose by QCB.
Ninth Window:
The entry of the bank's external auditor opinion regarding the value of the provision calculated
for the customer by the bank.
Fourth
In case of unavailability of the data of any customer of the bank (institutions\individuals) for whom
the provisions are calculated, and the charged interests were suspended on their accounts, and after
the bank gives rational reasons in this regard to the central bank, the data related to those customers
could be entered through a specific program listed under the name of entering provisions for
undefined accounts and this is done as follows:
1- Number of customer's account at the bank.
2- Customer name.
3- Balance of the due debs in thousand Qatari Riyals on the 31st of October of the study year.
4- Balance of each calculated provision and total value of suspended interests on the account
separately each in its specified cell.
Fifth
In case the bank entered part of any of its customer data without continuing such data, the bank
could continue it later through the program listed under the name of incomplete provisions.
Sixth
The data, of any customer, which was previously entered through the program listed under the name
of complete provisions could be amended, could be amended (the data of any customer whose data
was entered for the first time (new customers), could be deleted through the program listed under the
name new and incomplete/complete provisions which could be amended or deleted.
Seventh
Each bank should photocopy and send the following documents, if available, through the program
specified for this which is listed under the name of document program (sending documents)
according to the following classification:
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
1- The contractual agreement of payment between the bank and the customer.
2- Retained deposits, the letter of retained deposit signed by the customer is photocopied together
with a photocopy of the latest notice for renewing this deposit.
3- A photocopy of banking guarantee issued for the bank and which guarantees facilities for the
customer.
4- A photocopy of the real estate property bond, mortgage contract, and the latest appraisal of the
mortgaged real estate value.
5- A photocopy of the stock mortgage contract signed with the customer and of a letter from Doha
security market showing that these stocks are mortgaged.
6- A photocopy of assignments of right signed between the customer and the bank.
7- A photocopy of any other material collaterals (mortgage contracts for pledging machines and
equipments/photocopies of ownership bonds for cars, heavy machines which contain proof of
being mortgaged for the bank---etc).
Through document presentation program, the bank could verify that the photocopied documents are
correct and accurate.
Eighth
Upgrading or settling all the data of non-performing credit facilities granted to the customer and
which was previously entered through this system in the previous years at the end of October of each
year and this is as follows:
A- Reentry of analytic data related to due indebtness to the account of securities discounted, and the
account of advances and loans according to the developments of these two kinds of facilities
during the study year.
B- The entry of total activities occurred in customer's overdraft account during the year.
C- The entry of amendments made to the account of doubtful debt provision and the account of
suspended interest or return either increasing or decreasing during the study year.
D- Upgrading procedures taken by the bank for collecting due indebtness from the customer.
E- Settling provisions and the account of interest suspended to the following customer accounts:
1-
Customer accounts which were rerated to become Standard or Excellent Accounts.
2-
Accounts in which the due debts were fully or partly paid and the remaining part was
settled
3-
Accounts in which the due indebtness value were totally written-off because of the
customer's default.
F- Once more, reentering the data of undefined accounts of all customers and which were not
settled, provided that the total value of calculated provision and of suspended interests/returns
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
cover all the value of due debts of each of the account which, as we see, must be settled by the
banks because the bank does not have any available specific data or documents for them.
Ninth
The entry of balances of all debts written-off during the study year, and also balances of customers
rated under undefined accounts item which were cancelled at the same time through the system
prepared for this purpose for each of them. This is because the settling procedures for any of those
accounts in the provision system will not be continued unless the amount of written-off debt of this
account is transferred to written-off debt system.
Tenth
Entering and upgrading data related to provisions calculated on the non-performing credit facility
granted to the customer after all banks finish the entry of customer's facilities balances as at the end
of October of the study year and this is through banking risk system whose data should be entered
not later than the fifth of November of the study year.
Eleventh
Through the report system, the bank could get out a complete report of all customer accounts for
whom provisions are calculated for revising the data, entered by the bank and making sure its
soundness (report no. (1)).
Twelfth
After the bank finishes entering and revising all the required data, and making sure of its soundness,
and after photocopying all the required documents, the bank shall sends this data to QCB through a
the program specified for this purpose and listed under the name (treatment and sending provisions
to QCB).
Thirteenth
The bank could inquire on the condition of the provisions sent to the bank, regarding the QCB's
study of this provision and its resending such provision to the bank through the general inquiry
system/inquiry system on the condition of the provision.
Fourteenth
The bank shall not make any amendments to the provision accounts or add any new accounts after
sending provision accounts to QCB.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banking Risk
Capital Adequacy Ratio
Annex No. (9)
Annex No. (2)
On-Line Prudential Report
Basel II Implementation
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
CREDIT - THE STANDARDISED APPROACH
Table 1 - Input Sheet
Date: - -
Bank :On Balance
Sheet
Asset Categories for Credit Risk
Prepared by:
QR '000'
Off Balance Sheet - Actual Outstanding Note 1
Actual
Outstanding
Undrawn Commitments
Note 1
less than 1 over 1 year
year
Doc. LCs
Bid /
Performance Bonds
Other
Guarantees
Interest Rate Contracts
less than 1
year
> 1 year
and <2
years
Exchange Rate Contracts
p.a. on each less than 1
additional
year
year
> 1 year
and <2
years
p.a. on each additional year
1. State of Qatar/ Central Banks Note 2
Local Currency
Foreign Currency
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total MDBs
0
0
0
0
0
0
0
0
0
0
0
0
Total Banks
0
0
0
0
0
0
0
0
0
0
0
0
Total Investment Firms
0
0
0
0
0
0
0
0
0
0
0
0
Total Corporate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total State of Qatar
2. Public Sector Entities (PSEs) Note3
PSEs in Qatar & GCC
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Domestic PSEs
3. Other Sovereign / State / Central Banks
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Other Sovereign
4. Multilateral Development Banks (MDBs)
Note 4
5. Banks Note 5
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
6. Investment Firms
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
7. Corporate Note 6
AAA to AAA+ to ABBB+ to BBBelow BBUnrated
8. Retail
a. Personal Loans Note 7
b. Residential Mortgage Loans Note 8
c. Commercial Real Estate Loans Note 9
d. Other Retail Note 10
Total Retail
9. Past dues (over 90 days) Note 11
Specific Provision less than 20%
Specific Provision more than 20% to 50%
Specific Provision more than 50%
Total Past Due
10. Other Assets
a. Cash on hand - local and foreign currency
b. Gold Note 12
c. Cash items under collection / receivable funds Note13
d. Others Note 14
Total Other Assets
0
0
0
0
0
0
0
TOTAL BANKING BOOK
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL TRADING BOOK Note 15
TOTAL ASSETS Note 16
0
0
0
0
0
0
0
0
0
0
0
0
Notes:
1. All claims should be net of specific provisions. Exclude past due amounts which are reported separately under asset category 9.
2. Report local and foreign currency claims on State of Qatar
3. Option 1 of Basel Accord selected. Include all entities owned 100% by the State ,entities owned less than 100% should be classified under corporate.
4. Include all claims on World Bank Group, ADB, African Dev Bank, EBRD, IADB, EIB, Nordic Invest. Bank, Carribean Dev. Bank, Islamic Dev. Bank, & Council of Europe Dev. Bank
5. Option 2 of Basel Accord selected
6. Exclude loans to small business, which are posted as Retail. Corporates are currently risk weighted at 100%.
7. Include all personal loans and overdrafts and loans to small businesses if the loan amount does not exceed QR 2.5 million
8. Include all loans against the mortgage of residential property
9. Include only commercial real estate loans to individuals and small businesses
10. Include all loans to individuals and small businesses that do not qualify under asset category 8a. 8b. or 8c.
11. Include past due amounts net of specific provision and interest suspense.
12. Include only physical holdings of gold. Holdings at another bank should be reoportred under banks
13. All cash items under collection and receivable funds outstanding after 5th working day after due settlement attract 20% risk weight
14. Include all other assets (eg. premises & equiment etc) excluding trading book assets (debt/equities)
15. Include all trading book assets (debt/equities)
16. This figure should match with total assets reported by the bank (less specific provisions and interest suspense)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
CREDIT RISK - THE STANDARDISED APPROACH
Table 2 - Credit Conversion Calculation
Bank :-
Date: -
Prepared by:
-
QR '000'
Off Balance Sheet - Credit Conversion Factors (CCF)
Undrawn Commitments
Asset Categories for Credit Risk
1. Sovereign / State / Central Banks
State of Qatar - Local Currency
less than 1
year (20%)
Doc. LCs
(20%)
Bid / Performance
Bonds(50%)
Other Guarantees /
commitments (100%)
Note 3/ Forward
commitments Note 4
over 1 year
(50%)
Interest Rate Contracts (Note1)
less than 1
year
> 1 year
and <2
years
Exchange Rate Contracts (Note 2)
p.a. on each less than 1
additional
year
year
> 1 year
and <2
years
p.a. on each
additional
year
Total Off
Balance Sheet Credit
Equivalent
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total MDBs
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Banks
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Investment Firms
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total Corporate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
State of Qatar - Foreign Currency
Total State of Qatar
2. Public Sector Entities (PSEs)
PSEs in Qatar * GCC
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Domestic PSEs
3. Sovereign / State / Central Banks
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Sovereign
4. Multilateral Development Banks (MDBs)
5. Banks
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
6 Investment Firms
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
7. Corporate
AAA to AAA+ to ABBB+ to BBBelow BBUnrated
8. Retail
a. Personal Loans
b. Residential Mortgage Loans
c. Commercial Real Estate Loans
d. Other Retail
Total Retail
9. Past dues (over 90 days)
Specific Provision less than 20%
Specific Provision more than 20% to 50%
Specific Provision more than 50%
Total Past Due
10. Other Assets
a. Cash on hand - local and foreign currency
b. Gold
c. Cash items under collection /receivable funds
d. Others
Total Other Assets
TOTAL BANKING BOOK
TOTAL TRADING BOOK
TOTAL ASSETS
Notes:
1. Interest rate contract CCF is 0.5% for final maturity less than 1 year, 1% if over 1 year and less than 2 years, 1% p.a. on each additional year
2. Exchange rate contract CCF is 2% for final maturity less than 1 year, 5% if over 1 year and less than 2 years, 3% p.a. on each additional year
3. Commitments cancellable at anytime without prior notice or automatic cancellation will receive 0% risk weight.
4. Forward asset purchases, forward deposits and partly-paid shares and securities which represent commitments will receive 100% risk weight
Ninth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
CREDIT RISK - THE
Table 3 - Credit Risk Mitigation / Risk Weighted Assets
Date: - -
Bank :Asset Categories for Credit Risk
On Balance Sheet
Off Balance Sheet
Actual Outstanding
from Table I
Credit Equivalent
from Table II
Credit Exposure before CRM
Adjustment for Credit
Risk Mitigation (CRM)
[Notes 1 & 2]
Prepared by:
Net Credit Exposure after CRM
QR '000'
Risk Weight
Risk Weighted Asset
1. Sovereign / State / Central Banks
State of Qatar - Local Currency
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Total MDBs
0
0
State of Qatar - Foreign Currency
0%
0%
0
0
0
0
0
0
0%
20%
50%
100%
100%
150%
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%
20%
50%
100%
150%
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
50%
100%
150%
50%
Total Banks
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
50%
100%
150%
50%
Total Investment Firms
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
100%
100%
100%
100%
100%
Total Corporate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
75%
75%
100%
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
150%
100%
50%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%
0%
20%
100%
0
0
0
0
0
0
0
0
0
0
0
TOTAL BANKING BOOK
0
0
0
0
0
TOTAL TRADING BOOK
0
0
TOTAL ASSETS / CREDIT RISK
0
0
Total State of Qatar
2. Public Sector Entities (PSEs)
PSEs in Qatar & GCC
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Domestic PSEs
3. Sovereign / State / Central Banks
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Sovereign
4. Multilateral Development Banks (MDBs)
5. Banks
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
6 Investment Firms
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
7. Corporate
AAA to AAA+ to ABBB+ to BBBelow BBUnrated
8. Retail
a. Personal Loans
b. Residential Mortgage Loans
c. Commercial Real Estate Loans
d. Other Retail Loans
Total Retail
9. Past dues (over 90 days)
Specific Provision less than 20%
Specific Provision more than 20% to 50%
Specific Provision more than 50%
Total Past Due
10. Other Assets
a. Cash on hand - local and foreign currency
b. Gold
c. Cash items under collection / receivable funds Note 3
c. Others
Total Other Assets
0
0
Notes:
1. For CRM, eligible collateral see Chapter 5 of the Implementation Instructions, Page 15
2. In this column include the amount arrived at in Table 4 and should be deducted from Credit exposure before CRM to arrive at Net Credit Exposure after CRM.
3. All items of cash collection and all receivable funds outstanding after 5th working day to be risk weighted at 20%
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Eligible Collaterals used for Credit Risk Mitigation
Table 3.1
QR '000'
Type of Collateral (Note 1)
Cash
CD's issued by lending bank
Debt Securities/Capital guaranteed
Islamic Sukuks by State of Qatar /
GCC
Guarantees issued by State of
Qatar/PSEs in State of Qatar/GCC
Debt Securities issued by other
States (AAA to AA-)
Debt Securities/Capital guaranteed
Islamic Sukuks by banks or other
entities (BBB)
Short-Term Debt Securities
(A3/P-3)
Guarantees issued by:
Sovereign Entities
PSEs/Banks/Securities Firm
Other entities
Equity Stock listed in DSM
Securities in foreign currency
Eligible
Ratings
Amount
Haircut
Net Amount for
CRM Purpose
(Note 2)
Remarks (as reflected in
balance sheet (Note 3)
20%
20%
20%
20%
20%
20%
20%
60%
20%
Note- 1: Details on Eligible credit risk mitigants given in Chapter 5
Note-2: The Net amount should be used in the column for Adjustment for CRM in Table 3
Note - 3: The Amount corresponding in the balance sheet should be indicated as remarks
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table 4- Market Risk - Standardised Method
Bank :-
Prepared by:
Date: - -
A.1. Interest Rate Risk
I. Specific Risk Note 1
Risk Rating
State of Qater by
local currency
Government by
local currency
Period to
Maturity
Risk
Weight
Position
0.00%
0
0.00%
0.00%
0.25%
1.00%
1.60%
8.00%
0.25%
1.00%
1.60%
8.00%
0
0
0
0
0
0
0
0
0
0
I. Total Specific Capital Charge
0
AAA to AAAA to AA0 to 6 months
A+ to BBB- 6 to 24 months
over 24 months
Others
0 to 6 months
AAA to BBB 6 to 24 months
over 24 months
Government by
foreign currency
Qualifying
Capital
Charge
Others
0
Total
GENERAL INTEREST RATE RISK USING THE MATURITY METHOD
(See Note 2 to 6 below)
Zone
Individual net
positions
Long
Short
Maturity band
Cpn >=3% Cpn <3%
A
D
1
<= 1 mth
>1-3 mths
>3-6 mths
>6-12 mths
Weighting
factor
E
F
G (DxF)
0.00%
0.20%
0.40%
0.70%
<= 1 mth
>1-3 mths
>3-6 mths
>6-12 mths
Weighted net
positions
Long
Short
0
0
0
0
H (ExF)
By Band
By Zone
Matched Unmatched Matched
Unmatched
I
0
0
0
0
J
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Short
Long
2
>1-2 yrs
>2-3 yrs
>3-4 yrs
1.25%
1.75%
2.25%
>1-1.9 yrs
>1.9-2.8 yrs
>2.8-3.6 yrs
0
0
0
0
0
0
Short
Long
3
>4-5 yrs
>5-7 yrs
>7-10 yrs
>10-15 yrs
>15-20 yrs
>20 yrs
2.75%
3.25%
3.75%
4.50%
5.25%
6.00%
8.00%
12.50%
>3.6-4.3 yrs
>4.3-5.7 yrs
>5.7-7.3 yrs
>7.3-9.3 yrs
>9.3-10.6 yrs
>10.6-12 yrs
>12-20 yrs
>20 yrs
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Short
Long
0
Total
0
K
Between Zones
Matched Matched
L
40%
0
X1
30%
-
X2
M
N
0
40%
0
Y1
0
100%
0
Y3
40%
0
Y2
30%
0
0 10%
X3
0
0 100%
Treatment of Options - Note 10
Capital Charge to be computed by banks
0
I49*10%+K27*40%+(K33+K44)*30%+(M31+M37)*40%+L49*100%+N33*100%
General market risk charge is
A.1.Total Interest Rate Capital Charge
0
Position
Capital Charge
Long cash & Long put or Short Cash &
1 Long call*
A.2. Equity Position Risk Note 7
Risk
Weight
Position
Risk Type
Capital
Charge
8%
8%
I. Specific Risk
II. General Risk
2 Long call or Long put**
0
0
3 Total Options capital charge
A.2. Total Equity Capital Charge
0
0
A.3. Foreign Exchange Risk Note 8
Foreign Currency
Euro
Pds. Stg.
Jap. Yen
All Others
Position
Short
0
Gold Note 9
Greater
short/ long
Long
Note : Each item to be computed by banks and inserted in Cell U56 and U57
1 * The capital Charge will be the market value of the underlying security
multiplied by the sum of specific and general market risk charges for
the underlying less the amount the option is in the money, if any,
bounded by zero
Capital
Charge
0
2 ** The capital charge will be the lesser of:
0
0
0
(a) the market value of the underlying security multiplied by the sum of
specific and general market risk charges for the underlying
A.4. Total Options Capital Charge Note 10
0
(b) the market value of the option
A.5. Total Commodities Capital Charge Note 11
0
TOTAL MARKET RISK CAPITAL CHARGE
0
A.3. Total Foreign Exchange Capital Charge
GUIDANCE FOR COMPUTING MARKET RISK CHARGE
1. Include all debt instruments. There is no specific capital charge for interest rate and foreign exchange contracts and derivatives
2. Include all interest rate derivatives in position for calculation of general capital charge
3. 10% of the total absolute value short or long position in each time period (Vertical Disallowance )
4. 40% of the lower of absolute short or long position within Zone 1, 30% within Zone 2 and 30% within Zone 3
5. 40% of the lowest absolute short or long position between adjacent Zones
(Horizontal Disallownc e)
6. 100% of the lowest absolute short or long position between Zone 1 and Zone 3
7. At market value, where the specific represents total positions, and general represent total net potions. This should be included in a separate sheet.
8. Shorthand Method used. Include contingent liabilities certain to be called and net delta-based equivalent of foreign currency options - all in QR
9. Position in gold should be added irrespective of the sign
10. Use Simplified Approach reflecting the risk on underlying instrument in their respective risk category
11. Commodities Risk is not applicable at the moment in Qatar
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Operational Risk - Basic Indicator Approach
TABLE 5 - Capital charge for operational risk
Date:
Prepared by:
Computation of Capital Charge for Operational Risk
QR '000'
Sl.No
1
2
3
4
5
6
7
8
9
Details of Gross Income
Net Profit
Add Provisions & Contingencies
Add Operating Expenses
Less Realised profits / losses from sale in HTM category
Less Extraordinary or irregular items of income
Less Income derived from Insurance
Less Any collection from previously written-off loans or
income derived from disposal of real estate etc during the year
under reference
TOTAL GI
Operational Risk Capital
Year 3
Year 2
0
3 yrs Average GI
Last Year
0
0
0.00
0.00
Note:
GI is to be computed gross of any provisions, gross of operating profits, less realised profits / losses from sale of securities
from HTM category, extraordinary / irregular items of income and income derived from insurance.
The above template is based on the definiton of Gross Income = Net Profit (+) Provisions & Contingencies (+) Operating
Expenses (-) Realised Profit / losses from sale of securities from HTM category (-) Extraordinary or irregular items of
income (-) income from insurance activities (-) collections of previously writeen-off loans (-) income from disposal of
items of real estate etc.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Requlatory Capital
Table 6 - Capital Adequacy Calculation
Bank :
Date:
Prepared by:
Table 7.a.
Capital Elements
Eligible Amount
Core Tier I Capital
Paid-up share Capital
Legal Reserve
General Reserve
Retained Earning
Total Tier I capital [A]
Deductions from Tier I
Treasury Shares
Goodwill
Interim cumulative losses
Note 1
Significant minority investments in financial entities
Significant minority or majority investment in
commercial entities
Reciprocal cross holding of bank capital
Investment in Insurance subsidiaries
Total Deductions
[B]
Eligible Tier I capital C=A-B
Tier II Capital
Fair value adjustments [Max to 45% of +FV]
Asst Revaluation Reserve [Max of 45%]
Risk Reserve [Max of 1.25% of total RWA]
Subordinated Debt [Max to 50% of Tier I]
Total Tier II capital [D]
Deduction
Negative FV Adjustments
Note 2
Significant minority investments in financial entities
Significant minority or majority investment in
commercial entities
Reciprocal cross holding of bank capital
Investment in Insurance subsidiaries
Total Deductions [E]
Eligible Tier II Capital F = D - E
Tier III Capital [G]
Total Eligible capital (TEC) = C+F+G
Actual Amount
% Applicable
Eligible Amount
0
Table 7.b. Total Risk Weighted Assets
Risk Elements
Multiple
Risk Weighted Assets
0
1
0
0
10
0
0.00
10
0
Total Risk Weighted Assets [TRWA]
0
CORE CAPITAL ADEQUACY RATIO [TIER I / TRWA
#DIV/0!
CAPITAL ADEQUACY RATIO [TEC / TRWA]
#DIV/0!
CONSOLIDATED CAPITAL ADEQUACY RATIO
Items below Note 1 & 2 pertain to Scope of Application under Basel II implementation as given in Chapter 2
Deduction pursuant to this section will be 50% from Tier I and 50% from Tier II. Whenever, Tier II capital
is insufficient for such deduction, pursuant to this section, shortfall in Tier II may be deducted from Tier I.
Tenth Edition
Banks/March 2008
Credit Risk
Market Risk
Operational Risk
Capital Charge
Part (XII) - Tables, Forms and Filling In Instructions
Statistics of Balances of Payments
Annex No. (10)
Form ( A)
ف اآي
Qatar Central Bank
ت اك ا ا ا
ت "ر#$ &اض
Residents Banks Purchases of Foreign Exchange from Residents
In Respect of Overseas Transactions
Name of Bank
For the Month of
Authorized signature
Balance of Payment Transactions
Exports & re-exports
ا ا
ل
اض
" ا! ت#$ %&'ا
ت ان
QR ‘000’
ات
ا*درات وإدة
!*.ا
/'ا
Transportation
Travel and tourism
%01 وا1ا
Investment income
&ر2. ا/د
Foreign government missions
ت34ا
ت2$
%5#ا
Other services
ت أى
Grants received
8'9. :
Drawings on loans received
وض/=ت ; أ$<1
8'9.
Repayments of loans given
وض/=!ات ; أ1
%0>
Increases in other liabilities
ت$9?ا
@
ا!دات
ى#ا
Reduction in other assets
دات5ا
@
A'ا
ى#ا
Other known transactions
Unknown transactions
Total
Tenth Edition
%9 ت أى
%9 BC ت
&عEا
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Form (B) - Part 1
ف اآي
Qatar Central Bank
(ت اك ا ا ا إ$
ت "ر#$ &اض
Residents Banks sales of Foreign Exchange to Residents
In Respect of Overseas Transactions
Name of Bank
For the Month of
Authorized signature
Balance of Payment Transactions
ا ا
ل
اض
" ا! ت#$ %&'ا
ت ان
QR ‘000’
ات
ااردات
Imports
/'ا
Transportation
%01 وا1ا
Travel and tourism
Investment income payments
&ر2. ا/ت د
!ت ا&لF
Workers' remittances
Other services
ت أى
Grants paid
% :
Repayments on loans received
ا'وض
!ات1
8'9.ا
Drawings on loans extended
ا'وض
!ات1
%0&ا
Repayments of other liabilities
ت أى$9? !ات1
Acquisition of other assets
دات أى5 زة0
Other known transactions
%9 ت أى
Unknown transactions
Total
Tenth Edition
%9 BC ت
&عEا
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
ف اآي
Form (B) - Part 2
Qatar Central Bank
ا*ان+,- .ل ز$ت ا#1
Geographical Distribution of Workers Remittances
For the Month of
Country
ل
" ا! ت#$ %&'ا
9ا
QR ‘000’
Total of Arab country
G.C.C. Countries
Egypt
Jordan
Syria
Palestine
Yemen
Other Arab countries
Total of Asian countries
Iran
India
Pakistan
Bangladesh
South Korea
Sri lanka
Philippines
Thailand
Other Asian Countries
Total of European countries
U.K.
France
Germany
Italy
Switzerland
Other European countries
Total of American countries
U.S.A
Canada
Other American countries
Rest of the word
Grand Total
Tenth Edition
ان9 ا%&H
%$ا
ون. اI9H ان9$
*
ردن#ا
!ر
J?19
;&ا
أى%$ ان9$
ان9ا
%&H
%!Kا
إ!ان
Lا
ن.1آ$
N!دO$
%$Pآر! ا
3Q!
J9ا
Q!
أى%!R ان9$
%$ور#ان ا9&ع اH
Q?!$
1Q
Qأ
?!ا
ا1!
أى%$ان أور9$
ان9ا
&عH
%3!#ا
<ة.ا
ا !ت
%3!#ا
آا
أى%3!ان أ9$
Sان ا9$ T$
&ع امEا
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Form (C)
ف اآي
Qatar Central Bank
Name of Bank
Foreign Currency Transactions in
Authorized signature
ا ا
@ V5 ت ا' اا
اض
Opening Balance gross foreign currency holding
Carried forward
/0 اWXYر= أول اة ا
%5# ا%9&; أر=ة ا
Item
"#$ %&'ا
ا! ت
ا
QR‘000’
Purchases of foreign currency (from
form A)
Purchases from other resident banks
Net increase in borrowing from
other resident bank
Purchases from nonresident
(including foreign banks and offices
abroad)
Net increase in borrowing from
nonresident bank
Purchases from the central bank
Total purchases
Sales of foreign currencies (from
form B)
Sales to other resident banks
Sales to nonresidents(including
foreign banks and offices abroad)
Net increase in lending to
nonresidents
Sales to the central bank
Total Sales
Closing balance (gross foreign
currency holdings carried forward)
Tenth Edition
; %5 أ%9& !تZ[
( A )ا&ذج
%&' ك$ ; !تZ[ا
أى
; اضZ =@ ا!دة @ ا
ى# ا%&'اك ا
J&'
BC
;
!تZ[
اك
ذ
/&[!)و
(رجb @ ا%5# اa.3وا
; اضZ =@ ا!دة @ ا
J&' اBC
!ت ; ا اآيZ[ا
!تZ[&ع اH
%5#ت ا&ت ا
(B ; )ا&ذج
%&' ك$ dت إ
أى
J&'
BC
dإ
ت
اك
ذ
/&[!)و
@
%5#ا
a3وا
(رجbا
اضZ =@ ا!دة @ ا
J&' اBO
&*ف اآي9 ت
&ع اتH
WXY اة اR =ر
%9& ; أر=ة ا/0ا
%5#ا
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Balance of Payments
Annex No. (11)
ان ا اي ت اك
ر
" ا! ا اء$ا
Monthly Survey Questionnaire for Purchases of Foreign Exchange From Clients
by Commercial Banks
()ا&رة أ
(Form A)
:ري$ا) ا( ا
Name of Commercial Bank:
:غ,- ا.
Reporting Month:
(QR ‘000’) "
0!ا
Balance of Payments Transactions
1 Merchandise Exports
2 Freight
3 Merchandise Insurance /Claims
4 Other Transpiration Services
a- Passenger
b- Other
5 Travel and Tourism
6 Investment Income (Interest,
Tenth Edition
&ف ا
&ت/,
General
Government
Public
Enterprises
Private Sector
"56ا
"ا
ت2او
"ا
ع0!ا
ص:ا
ت23 ان ا4 ت
=>?<درات ا
1
@ا
DE2 ت0 ا/ABا
=>?ا
2
ىG أH!I تG
4
3
ون3 -أ
ىG أ-ب
"L واMا
5
،> ةMر )اN& اHGد
6
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
، ح,وار
Profits, Dividends)
7 Remittances Received by Foreign
Embassies/ International Organizations)
8 Receipts from Other Services Provided
a- Communication Services
b- Construction Services
c- Non-Merchandise insurance services
d- Financial Services
e- Government Services
("2ح از,وار
Tا@
ت ااردة إ
راتMا
تV ا/"ا
"ا و
ىG ت أG تW@
" !
7
8
&تWX ت اG -أ
X تG -ب
Z[ DE2 ABX تG -ج
=>?ا
" تG -د
"5L تG -\
f- Other Services
ىG ت أG -و
9 Workers' Remittances
AE]
ت ا
10 Other Current Transfers
ىG ]
ت ر
" أ10
11 Capital Transfers
a- Government Transfers
b- Migrants' Transfers
12 Drawings on Loans Received
Tenth Edition
9
"^ ا@
ت اأ11
"56 ا@
ت ا-أ
]
ت ا-ب
ت ا!وض,@ا
!ةE ا12
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
13 Repayments on Loans Extended
14 Receipts from Bank Accounts abroad
15 Sales of Portfolio Investment abroad
16 Sales of Other Assets abroad
17 Other Foreign Liabilities Incurred
18 Purchases from Other Banks
19 Other Transactions (n.i.e). Please
Specify
Total Purchases
Person completing this form:
Signature:
" ! اد ا!وض ا
ت,6ت اW@
رج:" ` ا3Wا
` "V36ر اNت ا
رج:ا
` ىGت ادات ا
رج:ا
ىGر" ا:ت ا,E0ا
"E@ا
13
14
15
16
17
ىG ا
ت اك ا18
Z[ ) ىGات ا
" ا ر19
D
.(Ga ن5 `
@ا
ع ات
ا ا ا ل ه
:ارة
: !
ا
Tel. No.:
:"#$ر! ا
Fax No.:
:%ر! ا'آ
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
ان ا اي ت اك
اءTر
" ا! ا إ$ا
Monthly Survey Questionnaire for Sales of Foreign Exchange to Clients
by Commercial Banks
(رة ب-)ا
(Form B)
:ري$ا) ا( ا
Name of Commercial Bank:
:غ,- ا.
Reporting Month:
(QR ‘000’) "
0!ا
Balance of Payments Transactions
1 Merchandise Imports
2 Freight
3 Merchandise Insurance /Claims paid
4 Other Transportation Services
a- Passenger
b- Other
5 Travel and Tourism
6 Investment Income (Interest,
Tenth Edition
&ف ا
&ت/,
General
Government
Public
Enterprises
Private Sector
"56ا
"ا
ت2او
"ا
ع0!ا
ص:ا
ت23 ان ا4 ت
=>?واردات ا
1
@ا
ت0 ا/ABا
=>? اDE2 "23 ا
2
ىG أH!I تG
4
3
ون3 -أ
ىG أ-ب
"L واMا
5
،> ةMر )اN& اHGد
6
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
، ح,وار
Profits, Dividends)
7 Remittances made by Foreign
Embassies/ International Organizations)
8 Payments from Other Services Provided
a- Communication Services
b- Construction Services
c- Non-Merchandise insurance services
d- Financial Services
e- Government Services
("2ح از,وار
داةcا@
ت ا
راتMا
تV ا/"ا
"ا و
تG H,! ت23 " ! ىGأ
7
8
&تWX ت اG -أ
X تG -ب
Z[ DE2 ABX تG -ج
=>?ا
" تG -د
"5L تG -\
f- Other Services
ىG ت أG -و
9 Workers' Remittances
AE]
ت ا
10 Other Current Transfers
ىG ]
ت ر
" أ10
11 Capital Transfers
a- Government Transfers
b- Migrants' Transfers
12 Repayments on Loans Received
Tenth Edition
9
"^ ا@
ت اأ11
"56 ا@
ت ا-أ
]
ت ا-ب
!ةE اد ا!وض ا12
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
13 Drawings on Loans Extended
14 Remittances to Bank Accounts abroad
15 Acquisition of Portfolio Investment abroad
16 Acquisition of Other Assets abroad
17 Repayment Other Foreign Liabilities
18 Sales to Other Banks
19 Other Transactions (n.i.e). Please
Specify
Total Sales
Person completing this form:
Signature:
ت ا!وض,@
" !ا
ت,6 اT]
ت إ
رج:" ` ا3Wا
` "V36ر اNء اdا
رج:ا
` ىGء ادات اdا
رج:ا
"ر:ت ا,E0 اد ا
ىGا
13
14
15
16
17
ىG اك اT ت إ18
Z[ ) ىGات ا
" ا ر19
D
.(Ga ن5 `
@ا
ع ا) (ت
ا ا ا ل ه
:ارة
: !
ا
Tel. No.:
:"#$ر! ا
Fax No.:
:%ر! ا'آ
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Form C
Reporting Bank:
Foreign Currency Transaction for the month of:
(QR '000')
Opening balance (gross foreign currency holdings carried forward)
Purchased of foreign currecy (From Form A)
Purchases from other resident banks
Net increases in borrowing from other resident banks
Purchases from nonresidents (including foreign banks & offices abroad)
Net increases in borrowing from nonresidents
Purchases from the Central bank
Total Purchases
Sales of foreign currency (From form B)
Sales to other resident banks
Sales to nonresidents (including foreign banks and offices abroad)
Net increase in lending to nonresidents
Sales to the Central Bank
Total Sales
Closing balance (gross foreign currency holdings curried forward)
Tenth Edition
ارة ج
:ا ا ا
غ
: ت ا
ا
(
)" ف ا ت ا
($%&'زات ا(ت ا' ا% *+ا ا )إ
((رة أ1اء ا(ت ا' ) ا
ى4ك ا&
'( ا6ت ا78&ا
ى4ك ا&
'( ا6اض ا7:>; ا=دة ; ا
( ; ا@رجABك ا' و6 ; ذ اE)F('
& اGH ت78&ا
F('
& اGH اض7:>; ا=دة ; ا
ت ا ا&آ=ي78&ا
ت78&ع ا6(L
((رة ب1'ت ا(ت ا') ا
ى4ك ا&
'( ا6 اNا&'ت إ
( ; ا@رجABك ا' و6 ; ذ اE) F('
& اGH Nا&'ت إ
F('
& اGH اض:>; ا=دة ; إ
ا ا&آ=يNا&'ت إ
ع ا&'ت6(L
($%&'زات ا(ت ا' ا% *+ا ا )إ
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
List of Purposes of Purchases and Sales of Foreign Currencies Conducted by Customers1
(The following figures are included Forms no. (A&B))
Individuals
Remittances to family and relatives (9)
Purchases of commodities (1)
Traveling (5)
Receiving income/payment from banking
accounts (6)
Receiving income from bonds of other
securities (6)
Reviving dividends (6)
Purchasing/selling equities (shares) (15)
Purchasing/selling securities (15)
Remittances to/from banking accounts abroad
(14)
Drawings on loans abroad (13)
Repayments on loans abroad (12)
Purchasing/selling non-financial assets (16)
Projects
Remittances to/from the related projects (16)
Purchasing merchandise (1)
Transportation expenses
Passengers (4A)
Fright (2)
Traveling expenses (5)
Purchasing services
Communications (8B)
Constructions (8D)
Computer (8F)
Management or investment services (8F)
Leasing (8B)
Receiving/paying interests
On bonds or other securities (6)
On banking accounts (6)
Paying dividends
To parent project (6)
To others (6)
Purchasing/selling capital shares
From/to parent project (16)
From/to others (15)
Purchasing/selling securities (15)
Remittances to/from banking accounts abroad (14)
Repayments on loans abroad (12)
Purchasing/selling non-financial assets (16)
Others (19)
1
This list should be attached with the form submitted by the commercial banks, including the purchases and sales of foreign
currencies. The form should also include questions about purposes of the foreign currency transactions (these questions are put for
statistical purposes only).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
International Investment Position: Bank ….
Position at
Beginning
of
Change in Position Reflecting:
Transactions
Exchange Other
Price
Rate
AdjustChanges Changes ments
Position
at End of
A. Assets
1. Portfolio investment
1.1 Equity securities
1.2 Debt securities
1.2.1 Bonds and notes
1.2.2 Money market instruments
1.2.3 Financial derivatives
2. Other investment
2.1 Loans
2.1.1 Long-term
2.1.2 Short-term
2.2 Currency and deposits
2.3 Other assets
2.3.1 Long-term
2.3.2 Short-term
3. Reserve assets
3.1 Foreign exchange
3.1.1 Currency and deposits
3.1.2 Securities
3.1.2.1 Equities
3.1.2.2 Bonds and notes
3.1.2.3 Money market instruments and financial derivatives
3.2 Other claims
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Position at
Beginning
of
Change in Position Reflecting:
Transactions
Position
Exchange Other at End of
Price
Rate
AdjustChanges Changes ments
B. Liabilities
1 Portfolio investment
``````````````````
1.1 Equity securities
1.2 Debt securities
1.2.1 Bonds and notes
1.2.2 Money market instruments
1.2.3 Financial derivatives
2 Other investment
2.1 Loans
2.1.1 Long-term
2.1.2 Short-term
2.2 Currency and deposits
2.3 Other liabilities
2.3.1 Long-term
2.3.2 Short-term
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Facility Rating and Provision Determination
Annex No. (12)
Notification about Debts due to be Written off
Form 1 إ ت
Bank's Name:
Notification Date:
1- Customer's Information:
1/1 Customer Name: ……………………………………..1/2 Secret No.: ……………………………..
1/3 Partner Names & their share in the company: ……………………………………………………
…………………………………………………………………………………………………………..
1/4 Legal Status: ………………………………………….1/5 Secret No.: …………………………….
1/6 Starting date of dealing with the bank: ………………………………………………………………
2- Indebtedness and Provision Information:
2/1 Debt Balance: ……………………………………….2/2 Account bank's rating: ………
2/3 Date of account's rating: ……………………………………………………………………
2/4 Date of suspended interest: …………………………………………………………………………
2/5 Suggested amount to be cancelled: …………………………………………………….…………
2/6 Total of provision & suspended interests: …………………………………………………………
3- Information of available collaterals at the bank:
3/1 Cash collaterals (deposits/current accounts/savings)
3/2 Mortgage real estates
3/3 Market value of the shares
3/4 Others (banking guarantees ……………etc.)
3/5 Total net of available collaterals at bank
(
(
(
(
(
) Thousand Qatari Riyals
) Thousand Qatari Riyals
) Thousand Qatari Riyals
) Thousand Qatari Riyals
) Thousand Qatari Riyals
4- Information about the balance sheet of the customer and guarantors:
4/1 Customer's balance sheet according to his latest balance sheet and closing accounts
4/2 Name of guarantors, their nationalities and the guaranty value of each one
4/3 Available information in bank about the guarantors and their balance sheet
4/4 Credit balances in the bank for the customer and guarantors (unblocked)
5- Measures taken by the bank for collecting the indebtedness:
6- Reasons and justifications of writing-off the debt:
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
7- The authority declaring the debt writing-off:
(Board of directors / emerged committees) Copy of the approval is attached
8- Brief for settlement agreement (copy of the agreement is attached):
General Manager's Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Periodical Data - Major Shareholders
Annex No. (13)
Bank's Name: ………………………………………………
Capital: ……………………...
Statement of Major Shareholders in National Banks in which they own 5%
or more of bank's Capital whether as Natural Person or Body Corporate and/or the Minor Members in their families
and/or their Wives and/or their Individual Institutions and/or their Companies in which they own 50% or more of their Capital
at Bank ……………….. As at 31/10/……
Names of Shareholders,
their Family Members
and their Companies
Major
Shareholder
Shares
No.
Total
Nominal
Value
Minor Children
Shares No.
Total Nominal
Value
Wives
Shares
No.
Total
Nominal
Value
Individual
Institutions
Shares No.
Total
Nominal
Value
Company they own
50% or more
Shares No.
Total
Nominal
Value
Total
Shares No.
Total
Nominal
Value
Ratio to Capital
(1) Group
(2) Group
(3) Group
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Filling in Instructions
1- The shareholders in the first column are divided into groups, each group includes the elements
of the principal shareholder, as it is stated in the Instructions in page no. (119). It consists of
the adult individual shareholder or company or institution in which he owns 5% of the bank's
capital whether in his natural or juridical personality and/or the minor members in his families
and/or their wives and/or their individual institutions and/or their company in which they own
50% or more of its capital. This group is named by the name of the original shareholder; and
under each group, the names of all the shareholders, related to the group, are included.
2- From the second till the sixth columns, numbers of shares, the total nominal value of the
shares, owned by each shareholder of the members of the group, are included. Also, the
participation ratio of each shareholder to the capital is included in the last column.
3- The elements of each group are added horizontally and vertically and the total is recorded in
front of the group's name, and is recorded in the special column of the total. Also, the total
ratio of the group participation in the capital is recorded in the last column in front of the
group's name.
4- The original shareholder in the first column means the adult individual shareholder or company
or institution, where the group is belonged. He may be the only shareholder and may not own
any shares but he is guardian for his minor children or deputy for his wives or the owner of
individual institution.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Movement of Non-Performing Loans
Annex No. (14)
Monthly Movement of Non-Performing Loans &
Specific Loans Provisions Balance During the Month of………. Year:……..
QR '000'
Non-Performing Loans
Substandard
Doubtful
Loan Provisions
Bad
Specific
Interest
Suspense
General
Starting Balance (at the beginning of the month)
Addition during the month
Deduction during the month as a result of:
Repayment of loans
Written off loans
Ending Balance (at the end of the month)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Polices and Concentrations
Annex No. (15)
Banking Supervision Department
Form No. (1/)ت س
Periodical Statement of Credit Concentrations for a Single Customer and his Borrower Group
in Bank …………………………as at …./…./……..
Customer Name: …………………………..
Customer's Relation with bank:……………………… Credit Group No.: …………
(In QR '000')
Direct Facilities Indirect Facilities Total of Facilities
Secret
(1)
Concentration Ratio
(2)
Names of credit facilities accounts
granted to customer & his credit group Relation Classification
No.
Calculation
Granted Used Granted Used Granted Used
(3) Total Credit Facilities
(4) Tender Guarantees (-)
(5) Cash Collaterals (-)
Net Facilities (-)
Capital Base (÷)
Concentration Ratio
%
* Total of Debts Provisions:
Total
* Total of Suspended Profit:
Signature of Bank's General Manager
1- Statement of customer's relation with the account.
2- Statement of account classification whether it is (excellent, standard, substandard, doubtful, bad).
3- Total granted or used, whichever is larger, of direct and indirect facilities.
4- Total amount of tender guarantees that is calculated within the indirect facilities.
5- Total amount of exception cash collaterals (deposits, cash margin, banking guarantees).
* Periodical Statement (no. (1 - / ))ت سshall be attached separately from the facilities of each secret no of to the customer's
borrower group per 6 months
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Polices and Concentrations
Annex No. (16)
Form no. (1-1/)ت س
Periodical Statement of Credit Facilities to a Single Customer
As at .…/.…./20......
Customer's secret no.:…………………………
Customer's credit facility category:……… ..
Borrower group no.: …………………………
Concentration ratio: ………………………….
General Information about the Customer:
1- Customer's name according to commercial registry:…………………………………………
2- Commercial registry no.: …………………………………………………………………………
3- Expiry date of commercial registry:…………………………………………….. ……………….
4- Customer's legal status: ………………………………………………………………...…………
5- Activity type:……………………………………………………………………………………..
6- Information about partners:………………………………………………………………………..
Name of Partner
Nationality
Participation
Percentage
Disposal Capacity
Limits of
Responsibility
7- Customer's relationship with the bank:………………………………………………………….
A- Normal Customer
B- A member of Board of Directors
C- Major Shareholder
D- Major Officer
E- Subsidiary or Sister Company
F- Others
8- Balances of credit facilities granted to the customer as at: …/…/20.... in thousand Qatari Riyals:
Direct Credit Facilities
Type of Credit
Granted
Facility/Investment
Total
Used
Indirect Credit Facilities
Type of Credit
Granted
Facility/Investment
Used
Total
9- Starting date of dealing with customer: …/…/…..
10- Validity date of the credit facility: …/…/…..
11- Purpose of the credit facility:…………………………………………………………..
12- Sources of repayment: ………………………………………………………………………..
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
13- The administrative body approved on the credit facility:…………………………………….
14- Collaterals:
Type of Collateral
Collateral Value in Thousand
The Institution Assessing the Collateral
QR as at …../…../ 200
Value
15- Credit Facility Movement
A- Overdraft:
Active
Weakly Active
B- Discounted Papers:
Regularly Repaid
Failing to Repay All Discounted Papers
C- Loans:
Regularly Repaid
Failing to Repay All Installments
Frozen
Under Repayment
Failing to Repay Some Discounted Papers
Failing to Repay Some Installments
16- Reasons of non-performing credit facility:
17- Procedures taken by the bank for repaying the due debts:
18- Starting date of exceeding: ………./…………./………….
19- The Administrative body approved on the exceeding:……………………………………………
20- Exceeding reason:…………………………………………………………………………………
21- Procedures taken by the bank for repaying the exceeding Value:
22- Date of last balance sheet submitted by the customer: ………./……./………
23- Opinion of the bank's manager regarding the financial position according to the audited balance
sheet:
24- Auditor name:……………………………………………………………………………………….
25- Opinion of the bank regarding the customer, partners and guarantors including an explanation of
their solvency:
*I admit that all the above written information is accurate and correct and the value of the provided
collaterals reflected the current market value.
Name and Signature of the Account Holder
Tenth Edition
Signature of Bank's General Manager
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Filling in Instructions of Forms no. (1/ )ت سand (1-1/)ت س
Please refer to definitions of credit concentrations in pages no. (117-119). When filling in forms no. (1/ )ت س
and (1-1/)ت س, concerning credit concentrations for a single customer and his borrower group of the parties of
the interfering interests, banks should be committed with the following executive instructions:
1- Form No. (1/ )ت س, annex no. (15) in page no. (415):
1\1 This form is to be filled in with the following accounts:
1\1\1 All credit facilities granted to any customer and his borrower group, which its total is
equal to 10% or more of the bank's capital and reserve or QR 200 millions, whichever is
less.
1\1\2 All credit facilities granted to each member of the bank's board of directors and his
borrower group which represents the related accounts or interfering interests, and to
relatives and members of his family whatever the value of the facilities granted. Even if
this member has not been granted any personal facilities for himself.
1\2 The customer's relation with the bank means that he may be a regular customer/member of
board/major shareholder/senior employee/subsidiary or sister company/others. The nature of the
customer's relation with the bank should be determined according to the stated principles included
in the executive instructions of definition of the credit facilities granted to parties of interfering
interests in page no (119).
1/3 When describing the customer's relation with the credit facilities granted to his borrower group, the
following points should be taken into account:
1/3/1 If the customer is an individual, the relation should be determined according to the following
options:
1- Owner of the individual institution
3- Partner and guarantor
5- Personal joint account
7- Others
2- partner
4- Guarantor
6- Natural guardian of minors
1/3/2 If the customer is a company, the relation should be determined according to the following
options:
1- Parent Company
3- Subsidiary or sister company
5- Partner and guarantor
7- Others
2- Branch
4- Partner
6- Guarantor
1/3/3 If the customer is a member of the board of directors, the following options should be taken
into account along with the above-mentioned ones:
1- Father
3- Spouse
Tenth Edition
2- Mother
4- Minors and adults
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
5- Brother
6- Sister
1\4 When rating any credit facilities granted to the customer's borrower group, the instructions on the
credit facility rating mentioned in pages no. (109) should be taken into account.
1\5 The concentration ratio shall be calculated by dividing the value of direct and indirect facilities
granted to or used by the customer and his borrower group, whichever is larger, by bank's total
capital base and reserves.
1\6 The total value of the calculated provisions should be mentioned as well as the suspended interests
for the related accounts of customer and his borrower group, if found.
1\7 A separate periodical report should be prepared (every 6 months) for the attached form of this
circular about the facilities granted to the customer and his borrower group, and these forms are
attached with form no. (1/ )ت س.
2- Form No. (1-1/)ت س, annex no. (16) in pages no. (416-417):
2\1 All customer's general information should be identical to the following:
2\1\1 Personal Identification Card, if the customer is an individual.
2\1\2 Valid commercial registry, if the customer is a company or an individual institution.
2\2 Limits of responsibility means whether the partner as a natural personal or a corporate body
guarantees the credit facilities (The last copy of the personal guaranty contract for partners who are
guaranteeing the credit facilities shall be attached).
2\3 The nature of customer's relation with the bank shall be determined according to principles
included in the instructions of definitions of credit facilities granted to parties of interfering
interests in page no. (119).
2/4 Value of direct and indirect facilities (investments in the Islamic banks) granted to or used by the
customer and his borrower group, mentioned in item no. (8), shall be determined.
2\5 If the validation date of the granted credit has been expired, reasons for not renewing these
facilities should be mentioned.
2\6 Purpose of granting the credit facility should be accurately mentioned in details.
2\7 Full and definite details of repayments sources agreed with the customer to be transferred to his
account at the bank for, should be mentioned.
2\8 Full details of the in-kind guarantee types, their current market values, and principles on which
their values will be determined, should be mentioned.
(a copy of documentations of the collaterals provided by the customer should be attached, such as
a copy of the real estate mortgage contract, letter of deposit lien, assignments of claim, or personal
guarantee contract, etc. These collaterals should be provided once a time and if any changes in the
such guarantees will be made, QCB should be notified through the next periodical report and the
related documentations should be also attached).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
2\9 The customer's last audited balance sheet at the bank should be attached. The last financial
analysis statement prepared by the bank about the customer's balance sheet should be also attached
with this form.
2\10 The bank's manager should explain his opinion about the customer and the facilities granted
according to the following points:
2\10\1 Soundness of the customer's financial structure and solvency, as well as principles,
indicators and financial ratios on which the manger's opinion is based.
2\10\2 Capital adequacy of the partners and guarantors, as well as principles on which the
opinion is based.
2\10\3 The manger's efficiency regarding the customer, as well as with principles on which the
opinion is based.
2\10\4 Reasons and principles on which the bank depends in its ratings for the customer
(excellent/standard/substandard/doubtful/bad).
2\10\5 Procedures taken by the bank to collect the due commitments of any customer whose
credit facilities are rated under excellent/standard/substandard/doubtful/bad categories.
(In case of conducting repayment agreement, a copy of this agreement shall be attached
with an illustration for customer's commitment).
2\10\6 If the balances of the customer's accounts exceed the granted limits, reasons of such
exceeding must be mentioned accurately and determinedly. Procedures taken by the bank
to make the customer pay the value of this exceeding must be also mentioned.
2\10\7 Bank's reasons for not obtaining the sufficient in-kind guarantees from the customer
against the credit facilities granted to him.
2\10\8 Bank's reasons for not obtaining the personal guarantees for all partners of the limited
liability partnership or for the bank's satisfaction for obtaining the personal guarantees for
some partners and not for all of them in that type of the mentioned companies.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banking Risk
Capital Adequacy Ratio
Annex No. (17)
Implementation Instructions
Basel II Framework
Pillar 1
Standardized Approach
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions index
Page
Chapter 1
Definitions
(2-6)
Scope of Application
Chapter 2
(7)
Instructions re calculation of capital adequacy (Prudential)
(8-12)
Return - table no. (1)
Chapter 3
Compilation of off-balance sheet data
(13)
Chapter 4
Data compilation in table no. (2)
(14)
Chapter 5
Data compilation in table no. (3)
(15)
Data compilation in table no. (4)
(16)
Chapter 6
Chapter 7
Chapter 8
Tenth Edition
1. Market risk - standardized approach
(16)
2. Interest rate risk (4A-1)
(16)
3. Specific interest rate risk
(17)
4. General interest rate risk
(18)
5. Equity instruments' risk
(20)
6. Exchange rate risk table no. (4A-3)
(22)
Capital charge for operational risk
(23)
Data compilation in operational risk table no. (5)
(24)
Data compilation in capital adequacy table no. (6)
(25)
ANNEX 1 – Guidelines for issuing subordinated debt
(26)
ANEEX 2 – On-line Prudential Reports
(30)
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 1: Definitions: -
1) QCB
Qatar Central Bank
2) Department
Banking Supervision Department
The International Convergence of Capital Measurement &
Capital Standards – A Revised Framework, popularly
known as Basel II Framework relating to calculating
capital adequacy, issued in June 2004 as updated vide its
most recent document issued in June 2006, and other
related
3) Basel II Framework
documents/guidance
notes
issued
by
Basel
Committee from time to time.
Reference in this Instructions relating to Basel II
framework would be “International Convergence of Capital
Measurement and Capital Standards – A Revised
Framework, Comprehensive Version issued in June 2006”.
This document is available on www.bis.org under Basel
Committee publications.
The components of capital retained to meet potential risk of
all sorts would be constituted of three tiers.
Core Capital (Tier 1)
Comprises of
Permanent shareholders’ equity (paid-up capital) +
legal reserve + general reserve + retained earnings
Less
4) Capital Adequacy
•
Treasury shares (bank’s own shares purchased)
•
Goodwill arising through consolidation of
subsidiaries, merger or combination of business.
•
Current year’s cumulative net losses which are
reviewed and audited by external Auditors
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Tier 2
Comprises of
Fair value reserves (positive fair value subject to 55%
discount) + risk reserve + General reserves (subject to a
maximum of 1.25% of total risk weighted assets) +
Subordinated debt (limited to the maximum of 50% of
Tier 1. Please see detailed guidelines for raising
subordinated debt in the Annex)
The total of Tier 2 elements of capital will be limited to
a maximum of 100% of the total Tier 1 elements.
Tier 3
Comprises of
Short-term subordinated loans to meet market risk of
original maturity for a period of two years maximum,
such that their balance will not exceed 250% of total
Tier 1 capital required for supporting market risk. The
minimum conditions for Tier 3 capital are:
•
Be unsecured, subordinated and fully paid-up,
•
Has an original maturity of at least two years
•
Not repayable or redeemable before the agreed
repayment date and without the prior approval of
QCB,
•
It should be subject to lock-in clause which
stipulates that neither interest not principal may be
paid, even at maturity, if the minimum capital
adequacy ratio falls below the prescribed limit, i.e.
10%.
•
Tenth Edition
It should not contain restrictive clauses.
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Limits of Tier 3
•
Tier 3 capital will be limited to 250% of bank’s
Tier 1 capital that is required to support market
risk. Accordingly a minimum of about 28.5% of
market risk needs to be supported by Tier 1 capital.
The aggregate of total of Tier 2 & 3 will not exceed
100% of total Tier 1 capital.
Deductions from Capital
•
Deductions pursuant to “Scope of Application” of
Basel II framework, will be 50% from Tier 1 &
50% from Tier 2 capital.
•
While deduction from Tier 1 & 2 at 50% each,
bank should ensure that in case Tier 2 is not
sufficient to deduct the required amount, such
amount (s) may be deducted from Tier 1 capital.
Limits of Tier 2 & 3, based on Tier 1 will be computed
after deduction of goodwill and treasury shares, but before
deduction of investments.
The endorsed approach by Qatar Central Bank for
5) Standardized
calculation of capital adequacy with respect to credit risk
Approach
and market risk and the Basic Indicator Approach for
operational risk.
Comprises all the state ministries, organizations and
6) Government
departments
that
are
related
financially
and
administratively.
Establishments or organizations fully owned by the state
7) Govt.
and independent financially and administratively, and that
Establishments
have separate balance sheets.
8) Semi-Govt.
Establishments in which the state is subscribing to 50% or
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Establishments
more.
These are multilateral banks having high ratings and satisfy
9) Development Banks
the criteria provided by the Basel Committee under
(MDBs)
Paragraph 59 of the Framework at page 21. These MDBs
carry risk weight equivalent to zero per cent.
The ratings agencies are establishments that rate credit
worthiness in terms of stability and capability to settle
10) Int’l Rating
Establishments
obligations in accordance with the conditions stipulated by
QCB.
The eligibility criteria governing rating agencies would be
applied in accordance with paragraphs 90 to 108, pages
27 – 31 of the Basel II framework.
11) Banking Group
12) Subsidiaries
13) Associates
A bank, its branches, subsidiaries, and associates/affiliates
inside and outside Qatar.
Companies, in which the bank subscribes to their capital by
50% or more in each company.
Companies in which the bank subscribes to their capital by
20% or more, but less than 50% in each company.
Retail Loans include consumer loans, credit card
receivables, small loans given to individuals and small
14) Retail loans
business facilities. The maximum aggregate limit for such
loans to a single entity is 2.5 million Qatari Riyals.
Loans that are granted by the bank to its customers which
15) Mortgage loans
are secured by the collateral of residential property which
is either self occupied or is generating rental income,
provided it is wholly mortgaged in favour of the bank.
16) Loans secured by
Mortgage loans granted by the bank to its customers with
mortgage of
real estate mortgage collateral of commercial real estate.
commercial real estate
17) Overdue Loans
Tenth Edition
Loans which are overdue for more than 90 days
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Book that incorporates all financial investment balances
18) Trading Book
with intent to trade. A trading book would therefore
constitute all investments held for trading and available for
sale.
The book that incorporates all the financial investment
19) Banking Book
balances retained till maturity date, and also the
investments in subsidiaries and associates, and all other
assets and liabilities that are not part of the trading book.
Institutions with a balance sheet not exceeding QR. 10
20) Small Enterprises
millions. This is only an indicative limit to enable banks to
exercise their judgment.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 2: Prudential Norms on Capital Adequacy
Scope of Application
•
The capital adequacy norms shall be applicable to all national banks, both on
a solo and a consolidated basis.
•
The capital adequacy shall be calculated according to Basel II on the level of
the bank and its branches on one hand, and on the level of the whole group on
the other hand.
•
The capital adequacy ratio shall not be less than 10% in pursuance of the
instructions of QCB at all times.
Investments in banking, securities & other financial entities
•
Majority-owned or-controlled banking entities, securities firms and other
financial entities (more than 50% equity interest) should be fully consolidated.
•
Significant minority investments (more than 20% but less than 50% equity
interests) in banking, securities and other financial entities, banks will have a
choice to:
o Either consolidate their investments in these companies on a
pro-rata basis, subject to the approval of QCB. QCB will
consider such requests on a case-by-case basis, OR
o Deduct the entire amount of investments from the capital
funds (50% from Tier 1 and 50% from Tier 2)
Equity investments of 20% and below should be risk weighted at 100%.
•
Any reciprocal cross holding of bank capital of locally incorporated banks will
be deducted from capital.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Significant investments in Commercial entities
•
In case of significant minority or majority investments in commercial entities
the following threshold levels will be applied:
o
Investments higher than 15% of the bank’s capital for individual
significant investment in commercial entity and 60% of the bank’s
capital for the aggregate of such investments will be included for
consolidation. The amount to be deducted will be that portion of the
investment that exceeds the materiality level indicated above.
Investments below this threshold level will be risk weighted at 100%.
Investments in Insurance subsidiaries
•
Investments in excess of 20% in an insurance entity should be deducted from
bank’s capital base. In case of investments less than or equal to 20%, the
exposure should be risk weighted 100%
Deductions of investments made pursuant to the Scope of Application of the Basel
II framework, the deductions will be 50% from Tier 1 and 50% from Tier 2.
Wherever, Tier 2 capital is insufficient for such deduction of investments pursuant
to this section, such shortfall in Tier 2 may be deducted from Tier 1.
B) Method of filling in capital adequacy (Prudential) Return
data entry for the on -balance sheet items:
Table (1)
Credit risk
Incorporation of balances in the balance sheet: The first column of this table has to
be filled in for the on-balance sheet items and off-balance sheet items according to the
monthly data. The off-balance sheet items have to be filled as per the period of
exposure indicated in this table.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
In local and foreign currency: direct credit facilities
1) Claims on Qatar
Government and
Qatar Central Bank:
are to be posted under this item in addition to
government securities / treasury bills along with
balances at Qatar Central Bank, and will attract risk
weight equivalent to zero per cent.
All direct credit facilities, debt securities and
2) Claims on GCC
treasuries representing claims on sovereigns of GCC
governments
countries will attract 0% risk weight.
To post under this item claims in local and foreign
currencies of PSEs incorporated in the State of Qatar
and also in GCC which will be risk weighted at zero
per cent. In case the funding is in foreign currency,
then risk weight of 20% will be applied.
3) Claims on Governmental Claims on commercial entities owned by GCC
Establishments (PSEs)
sovereigns or public sector entities (PSEs) that
operate as commercial organizations shall be treated
as claims on corporates and assigned risk weight
based on the corporate credit quality rating assigned
by a recognised rating agency if available. Otherwise,
such claims may be risk weighted at 100%.
To post under this item claims’ balances whether that
4) Claims on other
be in the national currency of the country or in foreign
governments and central
currencies, and take into account risk weight that
banks
corresponds with the risk weight of the credit rating
for the country.
To post under this item claims’ balances whether in
local currency or in foreign currencies, and apply risk
weight equivalent to zero per cent. Banks are required
to refer to Basel Committee’s list of MDBs eligible
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
5) Claims on multilateral
for 0% risk weight. The list is subject to revision by
development banks (MDBs) the committee from time to time. The eligibility
criteria for 0% risk weight of MDBs is as per those
given under paragraph 59, page 21 of Basel II
framework.
Claims on banks should be assigned risk weights as
per Option 2 of the Basel II framework (Para 63, page
6) Banks
22). A preferential risk weight corresponding to one
category higher, subject to a floor of 20%, may be
applied to claims whose original maturity period is
three months or less.
Claims of corporates should be risk weighted as per
the ratings assigned to them by the credit rating
agencies. To post under this item claims on
companies
and
also
claims
on
semi
foreign
governments establishments and securities companies
which are not subject to the supervisory and
organizational arrangements that correspond with the
arrangements stated in Basel II framework with the
exception of the claims balances on small companies,
7) Claims on Corporates
and to exclude deferred profits balances (for Islamic
banks and commercial banks that have Islamic
branches) from the claims balances on companies.
Notwithstanding the above the ratings assigned by the
recognised rating agencies, for the time being it has
been decided by QCB that claims on corporates will
attract risk weight equivalent to 100%.
Claims on securities firm will be treated as claims on
banks provided these firms are subject to supervisory
and regulatory arrangements comparable to those
under Basel II framework. Since there are currently
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
no
comparable
supervisory
and
regulatory
arrangements for such firms in the State of Qatar, the
claims on securities firms will be risk weighted as
claims on corporates.
A) Personal loans: To incorporate under this
item claim balances on all personal loans and
also claims on small companies (total loan
amount not exceeding QR 2.5 millions) with a
risk weight equivalent to 75%.
B) Mortgage loans: To incorporate under this
item claim of all loans guaranteed by
residential and personal real estate mortgage
with a risk weight equal to 75%.QCB would
8) Retail Loans
evaluate the preferential risk weight based on
the default experience of these exposures.
C) Loans secured by mortgage of commercial
real estate: To incorporate under this item
claim balances on all commercial mortgage
loans with risk weight equal to 100%.
D) Other retail loans: to incorporate under this
item all retail loans balances which have not
been posted under the previous items and
these have to be assigned a risk weight equal
to 100%.
To incorporate under this item balances of these loans
after excluding the determined provisions, the
suspended interest and the deferred profits, provided
9) Overdue Loans
that the risk weight is determined as follows:
- If the determined provisions are less than 20% of
the outstanding loan balance, the risk weight is put
at 150%.
- If the determined provisions range from 20% to
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
50% of the loan outstanding balance, then the risk
weight is calculated at 100%.
- If the specific provisions are more than 50% of
the loan outstanding balance, then the risk weight
is determined at 50%.
To incorporate the following under this item :
A) Cash: includes cash balances at the bank
whether in local or foreign currency, the risk
weight is computed at zero per cent.
B) Gold: to incorporate under this item the gold
balances owned actually by the bank and
10) other assets
under its disposal, the risk weight equates zero
per cent.
C) Cash items under collection: To include
under this item all cash items in the process of
collection, and will be risk weighted at 20%.
Others: under this item to incorporate other assets
balances in the monthly position along with fixed
assets, will be risk weighted at 100%.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 3: Data entry for the Off - Balance Sheet items:
The following items would be incorporated in accordance with the defined sectors and
as previously stated in data entry on the balance sheet items:
1) The unutilized part of
the credit facilities:
2) Documentary Credits
3) Performance Bond
4) Other Guarantees
To incorporate under this item all unutilized credit
facilities granted to clients and divided as per the
tenor (less than a year / more than a year)
To incorporate under this item the uncovered part of
the documentary credits of all types.
To incorporate under this item the uncovered part of
performance bond balances.
To incorporate under this item the uncovered part of
all other guarantees balances
They are financial derivative contracts to meet interest
rate risk. To incorporate under this item derivative
positions whether for the purposes of trading or for
the banking book, and it will be posted under three
5) Interest Rates Contracts
columns as follows: less than a year, from one year to
two year, and more than two years; with regard to
balances for more than two years, they will be posted
in a detailed manner each separately in special
separate table.
They are financial derivatives contracts to meet
exchange rate risk and balances of derivatives,
whether for purposes of trading or for banking book
are incorporated under three columns as follows: less
6) Exchange Rates
than a year, from one year to two years, and more
Contracts
than two years; as for balances for more than two
years, they will be incorporated in a detailed manner,
each separately in a special independent table.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 4: Data entry in table no. (2)
Vide this table the contingent liabilities balances are processed through conversion
factors in respect of each of the various items associated with the bank’s operations
from table no. 1 to be converted to direct credit risk so as to conform with the items
on the balance sheet as outlined in the following table: -
Description
Conversion
factor
1- Unutilized part of the credit facilities
- less than a year
20%
- more than a year
50%
2- Documentary credits
20%
3- Performance bonds
50%
4- Other guarantees
100%
5- Interest rates contracts
- less than a year
0.5%
- from one to two years
1%
- more than two years (increases each year by)
1%
6- Exchange rates contracts
- less than a year
2%
- from one to two years
5%
- more than two years (increases each year by)
3%
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 5: Data entry in table no. (3)
Table No. 3 incorporates the total of on-balance sheet items and off-balance sheet
items, taken from Table 1 & 2. Credit conversion factors are applied to off-balance
sheet items in Table 2. Adjustments for credit risk mitigation are incorporated to
arrive at the net exposure after application of credit risk mitigation. The risk weights
as applicable will be applied to the net exposures to arrive at risk weighted assets for
credit risk.
Eligible collaterals for credit risk mitigation
The following collaterals are eligible for recognition as credit risk mitigate under the
simple approach:
o Cash, as well as certificates of deposits,
o Guarantees
o Other bonds / debt securities / Islamic Sukuks for the value guaranteed and
having at least BB- rating when issued by Government or PSEs in the State of
Qatar & GCC
o Bonds / debt securities issued by other States having a rating of AAA to AAo Debt securities rated and having at least BBB- ratings issued by banks or other
entities and
o Debt securities with at least A-3/P-3 rating for short-term debt instruments
o Equity stocks listed on Doha Stock Market; recognised Stock Exchanges in
GCC; and those listed in the main index of international stock exchanges.
-
In case of equities taken as credit risk mitigate, a 50% haircut is to be
applied on the market value of shares to arrive at the amount of eligible
collateral.
Provided these instruments are reevaluated on a monthly basis.
o A 10% haircut will be applied to securities in foreign currency, except those
issued in the currency of GCC and US.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 6: Data entry in table no. (4)
1- Market risk calculation (Standardized Approach): Market risk comprises the following risks: 1/1 Interest rates risk related to the financial instruments that are incorporated
in the trading book.
1/2 Risk of equity instruments positions relative to the financial instruments
incorporated in the trading book.
1/3 Risk of foreign currency exchange rate at the bank
1/4 Commodity positions risk at the bank
1/5 Option contracts risk
2- Banks’ Board of Directors must set up a policy for classifying investment
portfolio into the trading and banking book, and the portfolio classified as held
to maturity in addition to laying down policies that ensure compliance with
this policy, provided the bank will not shift from one portfolio to another
without the approval of Qatar Central Bank.
3- In order to determine the required capital to meet market risk, banks must
comply with the items outlined in table (4) relating to calculation of market
risk in the following manner: 3/1- The specific risk is the risk of exposure to losses incurred by negative
changes of debt instruments or securities as a result of factors relating to the
issuer of the financial instruments.
3/2 General Market risk is the risk of exposure to losses resulting from
negative variations in market rates.
2- Interest Rate Risk -table (4-A-1)
The instruments covered by interest rate risk are illustratively (but not
(exhaustively) the following:
2/1 Government Bonds / Securities
2/2 Commercial bonds
2/3 Deposit certificates
2/4 Treasury bills
2/5 Securities of floating interest rate
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
In accordance to these instructions, the required capital must be calculated to
cover interest rate risk for all interest rate positions relating to the items at the
trading portfolio, both in respect of on & off balance sheet items, except for
interest rate risk relating to option contracts as they are calculated in market risk
table no. 4A.4
The required capital to cover interest rate risk represents the total of the capital
that is required to cover the specific and general market risk.
3- Specific Interest Rate Risk
3/1 Upon measuring the capital required to cover specific risk in respect of both
the long and short position, netting could be conducted between them only for the
positions with identical issues. The financial instruments are deemed identical
when the issuer party source is one, and also when they possess the same
preferential rights in case of liquidation, and when the currency used, the
distributions, and the date of maturity are identical.
3/2 The specific risk that are related to the interest rates' position for the items
incorporated in the balance sheet, whether it was representing long positions or
short positions would be calculated as follows:
3/2/1 The market value for the debt instrument x specific risk charge outlined in
the market risk table and which is classified according to the counterparties based
on the remaining period of the financial instrument tenor in case of fixed interest
rate or for the remaining period for settlement date of the interest in case of the
variable interest rate instruments.
3/3- Calculate the capital required to cover the specific risk for derivatives contracts
in the following manner:
3/3/1- Derivatives like interest rate swaps, forward rate agreements (FRAs), foreign
exchange contracts etc. are not subject to specific market risk
3/4- To incorporate total market value (total absolute values for the long and short
positions) for financial instruments to be detailed based on the party committed for
settlement. In this connection, it is worthwhile to refer to the following: 3/4/1- State of Qatar’s financial instruments issued in Riyals and foreign currencies as
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
also of GCC countries will be risk weighted at zero percent.
3/4/2- Other State’s financial instruments in national currency to countries with
classification ranging from A- to AAA, its risk weight would be zero, whereas the
countries with classification less than A, and have issued financial instruments in their
national currency, would get the treatment of the financial instruments issued in
foreign currencies, and would then get the risk weight according to int’l classification
for each country.
4- General Interest Rate Risk
4/1- The general interest rate risk applies to the positions pertaining to the interest
rates in the trading portfolio on and off balance sheet items.
4/2- To begin with, the bank must gauge the extent of its exposure to general interest
rate risk by adopting the method of maturity date.
4/3- To calculate the capital necessary for covering general interest rate risk as per the
maturity method, the bank must first specify maturity periods for each currency
and distribute the long and short positions with the market value on the time periods
and according to the coupon interest rate as stated in the market risk table.
4/4- Opposite positions, whether actual or notional, may be omitted from the maturity
ladder provided they originate from the same issue with identical amounts and do not
include the different issues even if issued by the same party.
And the banks may exclude swap, forward and future operations and contracts and
forward rate agreements for the positions of identical issues. And to clarify method of
computing general interest rate risk, we state the following:
4/5- The market value is to be distributed for all financial instruments in the trading
portfolio, along with the remaining instruments exposed to the interest rate risk (such
as the derivatives) over the zones and the time periods stated in the market risk table
no. 2 (pertaining to the general interest rate risk) and the long and short positions are
to be presented separately.
4/6- Values of the long and short positions are to be multiplied by risk coefficients to
come up to the long and short positions risk weighted with risk weights.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
4/6/1- Reciprocal positions for each time period: To be expressed in positive values, which is tantamount to the risk weighted long
positions in a specific time period or the absolute value for the risk weighted short
positions in the same tenor, whichever is less, and if it was processed with the time
period for only a long position or short position, then the reciprocal position for this
time period would equal zero.
4/6/2- Non-reciprocal positions for each time period: Resulting from net long risk weighted positions and the short risk weighted positions
for each time period.
4/6/3- Risk weighted reciprocal positions as per the zone
For every time period inside the zone, there will be either a non-reciprocal risk
weighted position resulting from a long position or non-reciprocal risk weighted
position generated from a short position; for each zone, the following is to be taken
into account:
Total of risk weighted non-reciprocal long positions pertaining to the zone or the
absolute value for total of risk weighted non-reciprocal short positions, whichever is
less.
In case all the time periods inside the zone contain long positions only or short
positions only, zero value will be recorded on the grounds that it is the risk weighted
reciprocal position for the zone.
4/6/4- Risk weighted non-reciprocal positions zone-wise
Total of long, short and risk weighted positions with risk weight for each zone is the
non-reciprocal risk weighted position for this zone.
4/6/5- Reciprocal risk weighted positions between zones: Specification of the risk weighted reciprocal position between each two zones by
conducting a regular reconciliation between the risk weighted non-reciprocal position
for a zone against that pertaining to another zone; if one of them is long and the other
is short, then comparison for the absolute values is carried out, and post whichever is
less; whereas if the risk weighted non-reciprocal positions for each of the two zone is
only long or only short, then zero value would be marked.
Total of capital required to cover general market interest rate risk represents total of
the absolute values for the following: -
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Total of absolute value for the reciprocal risk weighted positions in all time 10%
periods
Risk weighted reciprocal positions in zone (1)
40%
Risk weighted reciprocal positions in zone (2)
30%
Risk weighted reciprocal positions in zone (3)
30%
Reciprocal positions between the two zones (1) & (2)
40%
Reciprocal positions between the two zones (2) & (3)
40%
Reciprocal positions between the two zones (1) & (3)
100%
The absolute value for net risk weighted non-reciprocal positions for the three 100%
zones
5- Equity instruments risk – table 4-A-2
To apply the capital required to cover the risk of the equity instruments on all
positions of these securities incorporated in the trading portfolio with the exception of
long positions in option contracts. And these instruments are represented
illustratively, not exhaustively, in the following:
5/1- Common shares
5/2- Transferable securities which can be treated as equity instruments
5/3- Depository receipts (must be transferred into shares and classified according to
the country issuing these shares)
5/4- Any other instruments with equity characteristics or where the bank envisages
that it bears its risk.
5/5- Equity instruments derivatives or the derivatives of above mentioned
instruments.
To calculate the capital required for covering equity instruments risk, you have to
classify firstly these instruments as per the country in which each instrument is listed,
and with regard to the instruments listed in more than a country, one country is
chosen, and the option must be used in a consistent manner.
The capital necessary to cover the equity instruments risk represents total of the
following values: 5/5/1- The capital necessary to cover the specific risk at the rate of 8% of the total
absolute values for all the equity instruments positions generating from long or short
transactions including the derivatives contracts calculated for each country separately.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
5/5/2- The capital required to cover general market risk at the rate of 8% of the total
absolute values for the net equity instruments positions calculated for each country
separately.
Netting could be conducted between the reciprocal positions for equity instruments or
identical market indices in each country, which yields equity instruments positions
resulting from buying or selling operations, on which the capital required for covering
specific risk and the general market risk would be applied.
To calculate the specific risk and the general market risk, the derivative contracts
positions should be transformed into equity instruments positions according to the
following:
5/5/2/1- Forward and future contracts related to equity instruments would be recorded
at the market prices for an equity instrument
5/5/2/2- Future contracts associated with shares prices indices would be recorded at
the market value.
5/5/2/3- Swap contracts relating to equity instrument are treated as two positions for
investments.
6- Exchange rate risk – table 4-A-3
Requirements of capital necessary for covering exchange rate risk to be applied on all
exchange rate risk related to all bank activities and gold.
To calculate the capital required covering exchange rate risk, the position of each
foreign currency and also gold is to be converted into Qatari Riyal.
To exclude net US dollar position upon calculating the capital required covering the
exchange rate risk due to the fixed exchange rate of the US dollar against the Qatari
Riyal.
The capital necessary to cover exchange rate risk represents 8% of the following:
6/1- Total of positions resulting from net long positions or net of short positions,
whichever is bigger.
6/2- Net gold position whether resulting from a long or short position.
Net position for each foreign currency and gold must represent total of the following
values:
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
6/2/1- Net current position represents total assets minus total liabilities including
interest and due charges evaluated in the intended currency.
6/2/2- Net forward and future position (total net value of forward and future contracts
in addition to currency swap contracts which will not be incorporated in the net spot
position for currencies)
6/2/3- Net future revenues and expenses which are not due yet and are fully covered.
All positions (spot, forward & futures) must be evaluated according to the prevailing
rates by applying spot market rates, and consequently future currencies positions are
not to be evaluated by using forward exchange rates in view of the fact that they
reflect variations of the prevailing interest rates.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 7 : Capital charge for operational risk:
To begin with, banks in Qatar shall compute the capital requirements for operational
risk under the Basic Indicator Approach. Qatar Central Bank will review the capital
requirement produced by the Basic Indicator Approach for general credibility.
The Basic Indicator Approach
Banks using the basic indicator approach must hold capital for operational risk equal
to the average over the previous three years of a fixed percentage (denoted alpha) of
positive annual gross income. Figures for any year in which annual gross income is
negative or zero should be excluded from both the numerator and denominator when
calculating the average.
gross income is defined as under :
Net interest income plus net non-interest income. It is intended that this measure
should: (i) be gross of any provisions (e.g. for unpaid interest); (ii) be gross of
operating expenses, including fees paid to outsourcing service providers, in contrast
to fees paid for services that are outsourced, fees received by banks that provide
outsourcing services shall be included in the definition of gross income; (iii) exclude
realised profits / losses from the sale of securities in the banking book; realised profits
/ losses from securities classified as "held to maturity", which typically constitute
items of the banking book , are also excluded from the definition of gross income and
(iv) exclude extraordinary or irregular items as well as income derived from
insurance.
Banks are advised to compute capital charge for operational risk under the Basic
Indicator Approach as explained under:
* Average of [gross income * alpha] for each of the last
three financial years, excluding years of negative or
zero gross income
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
* Gross
income
=
net
profit
(+)
provisions
&
contingencies (+) operating expenses (–) profit on sale of
htm investments (–) income from insurance (–) extraordinary
/ irregular item of income (-) loss on sale of htm investments.
*
Alpha = 15 per cent
As no specific criteria for use of Basic Indicator Approach are set out in the Basel II
framework, banks using this approach are encouraged to comply with the Basel
Committee’s guidance on Sound Practices for the Management and Supervision of
Operational Risk, February 2003.
Data entry in operational risk table – table (5)
The table has to be filled in for the following particulars to arrive at the Gross Income:
net interest + provision & contingencies + operating expenses (-) realized profit /
losses from sale of securities in HTM category (-) extraordinary or irregular items of
income (-) income from insurance (-) collection of any previously written-off loans or
income derived from disposal of real estate etc during the income
This will enable arriving at the gross income as per the definition of GI given by
Basel Committee.
With regard to Islamic banks and Islamic branches for commercial banks, net
operation revenues are to be established after excluding the share of absolute
investment deposits from net profit & loss.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chapter 8: data entry in capital adequacy account table –table (6)
Vide this table the items eligible for capital funds as required by QCB will be
incorporated in the Table. As for fair value reserve, a discount of 55% will be applied
to the difference between the book value and the market value to reflect the potential
volatility in this form of unrealized capital. This should be applied on an aggregate
net-basis (portfolio wise) for the purpose of calculating Tier 2 capital. The same
discount factor is to be applied on the asset side on the difference between the market
value and book value for the purpose of calculating risk weighted assets. The general
risk reserve should not exceed 1.25% of the risk weighted assets.
The total risk weighted assets are determined by multiplying the capital requirements
for market risk and operational risk by 10 (i.e. reciprocal of the minimum capital ratio
of 10%). Credit risk is already risk weighted hence need not be multiplied by the
factor.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
ANNEX 1
Detailed guidelines for issuing subordinated debt
Banks’ Capital Raising Options – Subordinated term debt
Subordinated term debt comprises all conventional unsecured borrowing instruments
subordinated to all other liabilities of the bank except the share capital as recognised
under Qatar regulations. To be eligible for inclusion in Tier 2 capital, these
instruments will be limited to a maximum of 50% of Tier 1 capital, and should fulfill
the following minimum criteria:
1. Maturity: The subordinated debt must have a minimum term to maturity of
over five years;
2. It should be fully paid-up;
3. Subordination: The term of the debt agreement should ensure that the claims
of the lender are fully subordinated to those of the unsubordinated creditors.
The subordination provisions should meet the following criteria:
•
The claims of the subordinated creditors should rank behind those
of all unsubordinated creditors.
•
To the extent possible, creditors should waive their rights to set off
amounts they owe the bank against the subordinated amounts owed
to them by the bank.
•
The only events of default should be a) non-payment of any
amount due and payable (principal and interest only) under the debt
agreement, and b) the winding up of the institution or the borrower.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
•
The remedies available to the subordinated creditor in the event of
default in respect of the subordinated debt should normally be
limited to:
a. Petitioning for winding up of the institution or the
borrower.
b. QCB feels that there should be no blanket right to sue for
unpaid amounts because this might enable subordinated
creditors to obtain full payment through the courts shortly
before the bank goes into liquidation, thus reducing the cash
available to depositors. However, if it is legally impossible
to limit the remedies available to lenders to those stated
above, the lender may have the right to sue for unpaid
principal which is due and payable under the debt
agreement, provided the bank has an option to defer
repayment for at least six months after the contractual
repayment date. The bank should also have the option to
defer interest payments until a dividend is paid. Moreover,
an event of default should not accelerate the debt in the
sense of weakening the subordination provisions or
permitting repayment outside a winding-up.
c. The debt agreement should expressly exclude all other
remedies. A bank should always provide the QCB with
written confirmation that it has received a legal opinion
from its legal advisor stating that these subordination
requirements have been met.
4. Applicable Law: The debt agreement should normally be subject to
Qatari
Laws. Other laws are acceptable, but only where it is necessary for the success
of the issue. In cases where the debt is issued under overseas law, QCB should
be satisfied that adequate degree of subordination can be achieved under the
overseas law. The issuing bank should obtain an opinion in this regard from
reputable and experienced lawyers in the concerned country.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
5. Trigger clauses: The debt agreement should not contain any clause which
might require early repayment of the debt (e.g. cross default clauses, negative
pledges and restrictive covenants), or which might make the debt more
expensive (i.e. a clause which leads to an increase in the interest paid on the
debt under certain circumstance). This is without prejudice to the right of the
lender to petition for winding up of the borrower in the event of borrower’s
failure to meet his debt servicing obligations.
6. Repayment: The debt agreement should not provide for a put option
exercisable by the lenders. It can, however, provide the bank with the
call
option for early repayments, which can only be exercised with the QCB’s
prior written agreement. QCB will only agree where it is satisfied that the
bank’s capital will remain adequate for at least two years after repayment.
Note holders should be made aware of the restrictions on early
repayment,
either through the loan agreement, or in the offer documents or through other
appropriate means.
Prior to agreeing to early repayment the bank should provide the QCB with its
capital plan showing that its capital will remain above the minimum
prescribed level after repayment, and that it is likely to remain so for at least
two years.
7. Amortisation: During the last four years to maturity, a cumulative discount
(or amortization) of 20% per year will be applied to reflect the
diminishing
value of these instruments. Calculation of percentage eligible
for inclusion within supplementary capital shall be based on the following:
Remaining Term to Maturity
Percentages
From 4 to less than 5 years
80
From 3 to less than 4 years
60
From 2 to less than 3 years
40
From 1 to less than 2 years
20
Less than 1 year
Tenth Edition
0
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
8.
Step-ups: There are two methods of treating subordinated debt which
includes a step-up, which a bank should adopt:
•
Where the sum of all possible step-ups is no more than 50 basis points in
the first ten years of the issue or not more than 100 basis points over the
whole life of the issue, the debt may be treated as at its original maturity.
•
Issues with step-ups of more than 50 basis points in the first ten years of an
issue, or more than 100 basis points over the life of an issue should be
treated as term debt which matures at the date the step-up is triggered.
The limits on step-ups are cumulative and apply to the all-in cost of debt to the
bank. QCB objects to high step-ups as they can make a bank’s capital
expensive and defeats the very rationale of not calling the issue. Further,
subordinated debt to be eligible for inclusion in the capital base, no step-up is
to be allowed in the first five years.
Banks should discuss proposed step-ups with the QCB in advance to ensure
that the same meet the above criteria. At times, a floating rate debt issue may
provide for a change of benchmark interest rate from one standard to another
(e.g. from a T-bill rate to a LIBOR rate) in case of failure to exercise the call.
The QCB will take into consideration whether any such changes in reference
rate constitutes an excessive step-up. Similarly, QCB will like to consider
issues containing embedded options, e.g. issues containing options for the
interest rate after the step-up to be at a margin over the higher of the two (or
more) reference rates, or for the interest rate in the previous period to act as a
floor. The inclusion of such options may adversely affect the funding cost of
the borrower, and indirectly imply a step-up.
Banks can raise, with the approval of their Boards, subordinated debt as Tier 2 capital,
subject to the above terms and conditions provided that total supplementary capital
shall not exceed 100% of the Tier 1 capital.
Tenth Edition
Banks/March 2008
Part (XII): Tables, Forms and Filling In Instructions
Credit Polices and Concentrations
Annex No. (18)
Statement No. (1)
Total of Overdrafts and Overdrawn Accounts
As at the end …./…./…….
Bank Name:
NO.
12-
( In QR '000')
Description
Total
Granted
Balance
Overdrafts for Financing the Working Capital
Overdrafts for Financing Payments and SelfLiquidating Facilities
2/1 For financing Construction Contracts
2/2 For Financing Leasing and Other Transferred
Instruments
3-
Overdraft to finance trading in securities, currencies,
commodities and metals
4-
Overdrawn Accounts by Cash Collaterals and
Banking Guarantees and Undertakings
Overdrawing the Accounts for Emergency Purposes
5/1 Overdrawing Current Accounts of VIP
Customers with Temporary Solvency (Total)
5-
6-
78-
5/2 Overdrawing Accounts of Individuals against
Slaries for not more than two months, and with not
more than two-month salary (Total)
Overdrawn Accounts collateralized by In-Kind
Guarantees for Different Purposes. Please refer to
statement no. (2) in page no. (452)
Overdrawn Accounts for Crdit Cards Purposes
Other Overdrafts and Overdrawn Accounts - Not
included in the items no. (1-7).
Total
Tenth Edition
Banks/March 2008
Part (XII): Tables, Forms and Filling In Instructions
Credit Polices and Concentrations
Annex No. (19)
Statement No. (2)
Details of Other Overdrafts and Overdrawn Accounts Collateralized by In-kind Guarantees
Mentioned in items no. (6) in Statement no. (1)
Amounts in QR '000'
Account No. Customer Name
Granted
Ratio of
Ratio to Total Guarantee Guarantee
Guarantees
Type
Value
Equities
To Debts
Balance
Total
Tenth Edition
Banks/March 2008
Part (XII): Tables, Forms and Filling In Instructions
Bank Investmants
Annex No. (20)
Assessment of Financial Investments Inside and Outside Qatar - All Banks
(1/1)- 31\12\…..
Investment Position at 31/12/…… - Current Year
Net Changes in Balance of Fair Value
Reserve during the Year
Evaluation Method*
Balance after Evaluation
No. of Unts
Loss Provision
Unlisted
Balance after Evaluation
Listed
Loss Provision
Trading in Official Markets
No. of Unts
Maturity Date (If Found)
Start Date of Investment Activity
Currency Type
Investment Position at 31/12/…… - Last Year
Investment Nature
Type and Name of Investment
Investment Entity According to Country
Bank Name: ……………………………………………..
Fair Value Reserve at
31/12/…….
Profit/Loss of Investments
registered in the Profit/Loss
Account during the year
As a result of
Revaluation
Posted to
Profit/Loss Account
as a result of Selling
Last Year
Current Year
1- Investment for trading
1/1 Inside Qatar
"
"
"
1/2 Outside Qatar
"
"
"
Total
2- Investment for Selling
2\1 Inside Qatar
"
"
"
2\2 Outside Qatar
"
"
"
Total
3- Investments Held for
Maturity
3\1 Inside Qatar
Tenth Edition
Banks/March 2008
Part (XII): Tables, Forms and Filling In Instructions
Assessment of Financial Investments Inside and Outside Qatar - All Banks
(1/1)- 31\12\…..
Investment Position at 31/12/…… - Current Year
Net Changes in Balance of Fair Value
Reserve during the Year
Evaluation Method*
No. of Unts
Balance after Evaluation
Unlisted
Loss Provision
Listed
Balance after Evaluation
Loss Provision
Trading in Official Markets
No. of Unts
Maturity Date (If Found)
Start Date of Investment Activity
Currency Type
Type and Name of Investment
Investment Position at 31/12/…… - Last Year
Investment Nature
Investment Entity According to Country
Bank Name: ……………………………………………..
Fair Value Reserve at
31/12/…….
Profit/Loss of Investments
registered in the Profit/Loss
Account during the year
As a result of
Revaluation
Posted to
Profit/Loss Account
as a result of Selling
Last Year
Current Year
"
3\2 Outside Qatar
"
Total
4- Investments of Subsidiaries
4\1 Inside Qatar
"
4\2 Outside Qatar
"
5- Other Financial Investments
5\1 Inside Qatar
"
5\2 Outside Qatar
"
Total
1- Total Investments Inside
Qatar
2- Total Investments Outside
Qatar
Bank's Total Investments
Compliance Officer Signature
Account Auditor's Signature and Stamp
Bank's Signature and Stamp
* Evaluation Mathod:
Bid Price in Official Markets = O. M.
Tenth Edition
Price in Non-Offical Markets = N.O. M
Price in Portofolios and Mutual Funds = P. F
Cost Price = C
Value according to Cash Flows = C. F
Other Methods = O
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions on Members of Board of Directors
Annex No. (21)
Questionnaire of Companies Candidate for Board of Directors
or Major Shareholder
1234-
56789-
Company name:
Establishment Country:
Establishment Date:
Commercial Registry No.:
Questionnaire
Is the company conducting a financial service activity?
Did the company have a member of board of directors or a manager of any
company whose license had been cancelled or liquidated?
Has the company ever seized to settle debts or made any settlements to
reschedule such debts?
Has a verdict been issued against the company because of conducting any
activity without license?
Please, mention names of companies with which the company's board of
directors has a direct or indirect relation? Please mention nature and period of
the relationship.
Yes
No
10- Mention names of board of directors and executive managers of the company.
11- Mention names and quotas of the major founders of the company.
I hereby admit that all the mentioned information in my answers on the above-mentioned is complete and
correct. I promise to notify the QCB immediately of any changes that may occur in the above information.
Name:…………………………
Signature:……………………..
Date:………………………….
•
•
•
If the answer is "yes", please mention the details.
Organizational chart of the company should be attached.
Three year audited balance sheet should be attached
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table (1\3)
Details of Balances and Movements of Financial Derivatives held for Trading or Hedging Purposes
Bank Investments
Annex No. (22)
1\1 - 31\12\…..
Bank Name: ……………………………………………..
Position at the beginning of the year January 1, 20….
1
2
Deal
No.
Derivative
Instruments
3
Purpose
Trading
Hedging
Fair Value
Cash
Flow
4
5
6
Notional / Contract Amounts
Fair Value / Cost
to Close
Fair Value
Reserve Balance
Positive/Negative FV
Dr / Cr
Up to 6 mths
6-12
mths
1-3 yrs
Over 3 yrs
Position at the end of period June 30, 20….
7
8
Notional / Contract Amounts
Fair Value / Cost to
Close
Up to 6
mths
6-12 mths
1-3 yrs Over 3 yrs
Positive/Negative FV
9
Fair Value
Reserve
Balance
Dr / Cr
10
Effect in
Income
Statement
Dr
Forward Exchange
Contracts
1
2
Purchased Call / Put
Options
1
2
Written Call / Put
Options
1
2
Futures Contracts
1
2
Interest Rate Swaps
1
2
Currency Swaps
1
2
Others (Specify)
1
2
Compliance Officer Signature
Account Auditor Signature & Stamp
Bank Signature & Stamp
* Column (5, 8): Fair Value is calculated according to the requirements of standard (39). The Positive +ve fair value appears within the assets and the Negative fair value appears within the liabilities.
* Column (6, 9): Fair Value Reserve is used as to the hedging operations for cash flow purpose, in which its revaluation value is recorded in fair value reserve according to requirements of standard.
* Column (10): Includes the realized profit and losses of fair value reserve for each operation, and the realizes profit and losses of each operation, entering and exiting from during the period, even if it
has no existing balance at the beginning or the end of period, in addition to the profit and losses of revaluation the existing operations.
Tenth Edition
Banks/March 2008
Cr
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments
Annex No. (23)
Table (1\4)
Details of Financial Derivatives for Hedging Purposes
At 31\12\……
Bank: …………………………
Hedging Derivatives
Deal Number
Description
Compliance Officer Signature
Tenth Edition
Hedged Items
Description
Account Auditor Signature & Stamp
Risk Hedged
Amount
Fair Value/ Cash Flow
Bank Signature & Stamp
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments
Annex No. (24)
Table (2/1)
Detailed of Balances, Movements & Assessment of Financial Investments
For Fiscal Period 1\1 - 30\6\..
Bank Name: ……………………………………………..
6
Fair Value
Reserve Balance
Net Book value of
investment
Provision
Balance
Position As in 31\12 from
previous year
7
8
9
10
Movements on investment
Accounts from 1\1 - 30\6\..
Sales &
Purchases
Movements &
Revaluation
Movements
Debit
Debit
Credit
Credit
11
12
13
Net Book Value of
Investment Dated 30\6\..
5
Provision Balance dated
30\6\..
4
Book Balance of Investment
dated 30\6\..
3
Book Balance of
investment*
2
Investment Entity According
to Country
Type & Name of
Investment
Currency Type
1
14
(For Commercial Banks)
15
16
17
18
Effects of Movements from 1\1 - 30\6\..
On:
Profit/Loss Account as result of:
Sale +ve, (-ve)
Revolution +ve,
(-ve)
Fair Value Reserve as result
of:
Sale +ve, (ve)
Fair Value
Reserve
Balance
Dated 30\6\..
Revolution +ve, (-
ve)
1. Investment for trading
purpose
1\1 Inside Qatar
1231\2 Outside Qatar
1232. Investment for Selling
purpose
2\1 Inside Qatar
1232\2 Outside Qatar
123-
Tenth Edition
Banks/March 2008
Revaluation
Movements
Debit
Debit
Credit
Credit
Net Book Value of
Investment Dated 30\6\..
Sales &
Purchases
Movements &
Provision Balance dated
30\6\..
Movements on investment
Accounts from 1\1 - 30\6\..
Book Balance of Investment
dated 30\6\..
Fair Value
Reserve Balance
Net Book value of
investment
Provision
Balance
Position As in 31\12 from
previous year
Book Balance of
investment*
Investment Entity According
to Country
Type & Name of
Investment
Currency Type
Part (XII) - Tables, Forms and Filling In Instructions
Effects of Movements from 1\1 - 30\6\..
On:
Profit/Loss Account as result of:
Sale +ve, (-ve)
Revolution +ve,
(-ve)
Fair Value Reserve as result
of:
Sale +ve, (ve)
Fair Value
Reserve
Balance
Dated 30\6\..
Revolution +ve, (-
ve)
3. Investment holding for
maturity
3\1 Inside Qatar
1233\2 Outside Qatar
1234. Other investments **
4\1 Inside Qatar
1234\2 Outside Qatar
123Inside Qatar Total
Outside Qatar Total
Inside & Outside Qatar Total
Compliance Officer Signature
Account Auditor Signature & Stamp
Bank Signature & Stamp
(5) =(3) - (4)
(13) = (11) - (12)
(11) = (3)+ (7) - (8) + (9) - (10)
(18) = (6) ± (16) ± (17)
* Book value of investment = Investment balance after last assessment for its fair value.
** As the investments in the subsidiary or colleague company or any other financial investment not classified above.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banks' Relation with QCB
The License, Registration and Fees
Annex No. (25)
License Application Form – National Bank
(Form (A) – Banks)
1- Name of Applicant Bank:
2- Address:
Tel. no.:
Fax no.:
3- Activity Type:
Conventional
Islamic
Commercial Bank
Specialized Bank
Real Estate Bank
Industrial Bank
Others (should be filled in)
4- Capital:
Authorized Capital:
Paid-up Capital:
(Paid-up capital required to start up the activity should not be less than QR 1
billion).
5- Suggested Location:
6- Documents to be submitted:
•
Articles of incorporation.
•
Statute.
•
Economic feasibility study including business plans, strategies, budgets and
financial ratios for three years.
•
List of names, nationalities, addresses and shares' percentages of founders.
•
Undertaking of founders (in conformity with the attached form).
•
Any other necessary information.
•
License application fees are nonrefundable QR 50,000.
Applicant's Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Undertaking
We, the undersigned herein, confirm that we have read the decree law no. (33) of the year
2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and
articles of the law.
Accordingly, we undertake that we are fully committed to articles and provisions of the
mentioned law and to fulfill requirements of the license application form, to comply with
all related laws, regulations and instructions in the state of Qatar, and to meet QCB's
requirements and previous, current and next instructions that arrange, supervise and
control activities of banks.
We also undertake that the license application form information, data and attached
documentations are correct and accurate, and that we have no necessary information that
may affect QCB's approval or disapproval, except what we have mentioned hereby.
We finally confirm our responsibility for any incorrect data or information.
Signatures of Establishing Committee Members
Name:
Description:
Signature:
Name:
Description:
Signature:
Name:
Description:
Signature:
Name:
Description:
Signature:
Name:
Description:
Signature:
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
License Application Form – Foreign Bank’s Branch in Qatar
(Form (B) – Banks)
1- Name of Applicant Bank:
2- Nationality:
3- Home Country Address:
Tel. no.:
Fax no.:
4- Headquarter's Start Date of Activity:
5- Activity Type:
Conventional
Islamic
Commercial Bank
Specialized Bank
Real Estate Bank
Industrial Bank
Others (should be filled in)
6- Branch's Capital:
(Paid-up capital required to start up the branch's activity should not be less than
QR 1 billion).
7- Suggested Location:
8- Documents to be submitted:
•
Certificate from the home country approving the registration of the company
as a joint-stock.
•
Approval of the home country bank's board of directors.
•
Approval of the home country supervisory authority.
•
A certificate from the home supervisory authority approving that the applicant
bank is committed to the home country banking laws and prudential
guidelines.
•
A list of names of the headquarter and branches in the home country and other
countries.
•
A list of numbers, names, nationalities, locations and share percentages of
sister companies and subsidiaries including their activities.
•
Undertaking of the headquarter (in conformity with the attached form).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
•
Audited consolidated balance sheets and financial ratios of the parent
company during three years.
•
Economic feasibility study including business plans, strategies, budgets and
financial ratios for three years.
•
Capital adequacy ratio of the parent company for three years. This ratio
should not be less than the Basel minimum capital requirements during the
mentioned period.
•
List of names of members of board of directors and executive officers of the
parent company.
•
International rating category conducted by the international rating agencies.
•
Any other necessary information.
•
License application fees are nonrefundable QR 50,000.
Applicant's Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Undertaking
We, the undersigned herein, confirm that we have read the decree law no. (33) of the year
2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and
articles of the law.
Accordingly, we undertake that we are fully committed to articles and provisions of the
mentioned law and to fulfill requirements of the license application form, to comply with
all related laws, regulations and instructions in the state of Qatar, and to meet QCB's
requirements and previous, current and next instructions that arrange, supervise and
control activities of banks.
We also undertake that the license application form information, data and attached
documentations are correct and accurate, and that we have no necessary information that
may affect QCB's approval or disapproval, except what we have mentioned hereby.
We finally confirm our responsibility for any incorrect data or information.
1
Name:
Description:
Signature:
Application Date:
1
This application should be signed by the parent company's chairman of board of directors.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
License Application Form – Branch inside Qatar
(Form (C) – Banks)
1- Name of Applicant Bank:
2- Branch Type:
Branch
Mobile Branch
Conventional Branch
Islamic Branch
3- Suggested Location:
4- Documents to be submitted:
•
Approval of the national bank's board of directors.
•
Approval of the foreign bank's headquarter or regional office.
•
Economic feasibility study including business plans, strategies, budgets and
financial ratios for three years.
•
Undertaking of the license applicant (in conformity with the attached form).
•
List of names of the major officers of the branch.
•
Any other necessary information.
•
License application fees are nonrefundable QR 15,000.
Applicant's Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Undertaking
We, the undersigned herein, confirm that we have read the decree law no. (33) of the year
2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and
articles of the law.
Accordingly, we undertake that we are fully committed to articles and provisions of the
mentioned law and to fulfill requirements of the license application form, to comply with
all related laws, regulations and instructions in the state of Qatar, and to meet QCB's
requirements and previous, current and next instructions that arrange, supervise and
control activities of banks.
We also undertake that the license application form information, data and attached
documentations are correct and accurate, and that we have no necessary information that
may affect QCB's approval or disapproval, except what we have mentioned hereby.
We finally confirm our responsibility for any incorrect data or information.
2
Name:
Description:
Signature:
Application Date:
2
This application should be signed by the chief executive officer, the general manager, or the officer
authorized by the national bank's board of directors, and by the foreign bank's regional manager or his
representative.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
License Application Form - National Bank’s Expansion outside
Qatar
(Form (D) – Banks)
1- Name of Applicant Bank:
2- Activity Type:
Conventional
Islamic
Branch
Representative Office
Offshore banking unit
Others
3- Host Country
Country:
City:
4- Capital:
5- Documents to be submitted:
•
Approval of the national bank's board of directors.
•
Approval of the host country supervisory authority.
•
A certificate from the host supervisory authority approving that they adopt the
international standards and principles of the consolidated supervision and they
will cooperate with Qatar Central Bank in the field of information exchange
and inspecting visits.
•
Economic feasibility study including business plans, strategies, budgets and
financial ratios for three years.
•
List of names of the major officers of branch, representative office, offshore
banking unit.
•
Undertaking of the license applicant (in conformity with the attached form).
•
Any other necessary information.
Applicant's Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Undertaking
We, the undersigned herein, confirm that we have read the decree law no. (33) of the year
2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and
articles of the law.
Accordingly, we undertake that we are fully committed to articles and provisions of the
mentioned law and to fulfill requirements of the license application form, to comply with
all related laws, regulations and instructions in the state of Qatar, and to meet QCB's
requirements and previous, current and next instructions that arrange, supervise and
control activities of banks.
We also undertake that the license application form information, data and attached
documentations are correct and accurate, and that we have no necessary information that
may affect QCB's approval or disapproval, except what we have mentioned hereby.
We finally confirm our responsibility for any incorrect data or information.
3
Name:
Description:
Signature:
Application Date:
3
This application should be signed by the chief executive officer, the general manager, or the officer
authorized by the board of directors.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banks' Relation with QCB
The License, Registration and Fees
Annex No. (26)
License Fees Received by QCB
Forms - Banks
QR
License Application Form - National Bank
50000
License Application Form - Foreign Bank’s Branch in Qatar
50000
License Application Form - Branch inside Qatar
15000
License Application Form - Foreign Bank's Representative Office
15000
License Application Form - Offshore Banking Unit
20000
License Extension Application Form - National Bank
25000
License Extension Application Form - Foreign Bank’s Branch in Qatar
25000
License Extension Application Form - Branch inside Qatar
7500
License Extension Application Form - Foreign Bank's Representative Office
7500
License Extension Application Form - Offshore Banking Unit
10000
Annual Fees - Banks
Annual Registration Fees – Headquarter or Branch (A)
50000
Annual Registration Fees – Branch inside Qatar
30000
Annual Registration Fees – Foreign Bank's Representative Office
20000
Annual Registration Fees – Offshore Banking Unit
30000
Other Fees - Banks
Activity Starting up Fees - Bank, Branch, Representative Office or Offshore
11000
Banking Unit1
License Application Fees - Bank, Representative Office or Offshore Banking
11000
2
Unit
1
2
Fees shall be paid only once.
Fees shall be paid only once.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Liquidity Ratio
Annex No. (27)
Fines Table
For Violating Liquidity Ratio
Decrease Amount
Decrease
Ratio
-5%
5 % - 10 %
10 % - 20 %
20 % - 30 %
30 % - 50 %
50 % & more
Tenth Edition
In QR '000,000'
-10
10 - 100
100 - 500
500 - 1000
1000 - 2000
250
500
750
1000
1500
2000
500
750
1000
1500
2000
2500
750
1000
1500
2000
2500
3000
1000
1500
2000
2500
3000
3500
1500
2000
2500
3000
3500
4000
2000 &
more
2000
2500
3000
3500
4000
5000
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Liquidity Ratio
Annex No. (28)
Form No. (1)
Calculation Form of Liquidity Ratio
For the month ended …../…./20….
Bank Name: …………………………………………….
(In QR '000')
Description
Amount
Weighted Weight
Amount After Weighting
Numerator
1 Cash in hand
100%
2 Balances due from QCB
100%
3 Balances due from banks inside Qatar for one year
100%
4 Balances due from banks outside Qatar for one year
100%
5 Net balances due from the headquarter and/or outside branches + ()
100%
6 Negotiable securities inside Qatar*
100%
7
Negotiable securities outside Qatar after provision is deducted:
A- Shares
80%
B- Others
100%
Numerator Total (After Weighting)
Denominator
1 Customer Deposits
25%
2 Deposits due to banks (Interbank) for one year
45%
3 loans and debt securities
Less than a year
40%
One year up to two years
30%
Two years up to three years
25%
More than three years
20%
4 Letters of Collateral (Guarantees)
3%
5 Unused ceilings of credit facilities
30%
6 Undertakings and acceptances
30%
7 All forward contracts
3%
8 Balance of non-subscribed amounts
50%
9 Others
3%
Denominator Total (After Weighting)
Numerator Total
Denominator Total
(Weighting)
=
=
(100% as a minimum)
Bank's Authorized Signature
*After fair value reserve and provision are deducted
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Liquidity Ratio
Annex No. (29)
Form No. (2)
Calculation Form of Liquidity Ratio
For the month ended …../…./20….
Bank Name: …………………………………………….
(In QR '000')
Days
Numerator Denominator Ratio
Decrease
Ratio
Decrease
Amount
Fine Amount (In Riyals)
Total Fines
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Liquidity Ratio
Annex No. (30)
Form No. (3)
Recording Fines Form of Violating Liquidity Ratio
For the month ended …../…./20….
Bank Name: …………………………………………….
No. of Exceeding Days:
Total Fines:
QR
Explanation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Ratio
Annex No. (31)
Form No. (1)
Calculation Form of Credit Ratio
For the month ended …../…./20….
Bank Name: …………………………………………….
(In QR '000')
Description
1
2
1
2
3
Numerator
Net direct credit facilities = (total direct credit facilities - debt
provision - suspended interests - suspended profits)
Acceptances
Numerator Total (After Weighting)
Denominator
Customer Deposits
Borrowing from fireign banks and debt securities*
A- Borrowing from foreign banks**
B- Debt securities
Equities minus net fixed assets and net investments***
A- Equities (Tier1)
B- Net fixed assets (fixed assets after depreciation)
C- Net investmants = (total investments - provision - Fair value
reserve)
Item No. in the monthly
balance sheet
Amount
105
(-) 20601
(-) 20605
(-) 20708
301010203
3010203
203
202020103
202020303
204
20801
(-) 107
(-) 103
(-) 106
20603
20604
2080201
20709
Denominator Total (After Weighting)
Numerator Total
Denominator Total
(Weighting)
=
(90% as a maximum)
Bank's Authorized Signature
*100% as a maximum of (Tier 1)
**50% as a maximum of (Tier 1)
***Denominator of shall be deducted if the result of item no. (3) is negative according to circular no. 46/2006
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Ratio
Annex No. (32)
Fines Table
Of Violating Credit Ratio
Increase Amount
Increase
Ratio
-5%
5 % - 10 %
10 % - 20 %
20 % - 30 %
30 % & more
Tenth Edition
In QR '000,000'
-10
10 - 100
100 - 500
500 - 1000
1000 & more
250
500
750
1000
1500
500
750
1000
1500
2000
750
1000
1500
2000
2500
1000
1500
2000
2500
3000
1500
2000
2500
3000
3500
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Ratio
Annex No. (33)
Form No. (1)
Calculation Form of Credit Ratio
For the month ended …../…./20….
Bank Name: …………………………………………….
(In QR '000')
Days
Total
Special Provision,
Numerator
Credit/Finance Suspended Interests &
(1-2)
(1)
Deferred Profits (2)
Denominator
Ratio
Credit
Increase
Ratio
Amount
%
Fine Amount
Total
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Ratio
Annex No. (34)
Form No. (2)
Recording Fines Form of Violating Credit Ratio
For the month ended …../…./20….
Bank Name: …………………………………………….
No. of Exceeding Days :
Total Fines:
QR
Explanation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Ratio of Overdraft To Credit Facilities
Annex No. (35)
Fines Table
Violating Ratio of Overdraft To Total Credit Facilities
Increase Amount
Increase
Ratio
-5%
5 % - 10 %
10 % - 15 %
15 % - 20 %
20 % & more
Tenth Edition
In QR'000,000'
(-10)
(10 - 50)
(50 - 100)
(100 - 500)
(500 & more)
250
500
750
1000
1500
500
750
1000
1500
2000
750
1000
1500
2000
2500
1000
1500
2000
2500
3000
1500
2000
2500
3000
3500
Banks/March 2008
Part (XII)- Tables, Forms and Filling In Instructions
Ratio of Overdraft To Credit Facilities
Annex No. (36)
Form No. (1)
Calculation Form of Ratio of Overdraft To Total Credit Facilities
For the month ended …../…./20….
Bank Name: …………………………………………….
Date:………………………….
Days
(1) Overdraft
(2) Direct Credit
Facilities
(3) Ratio %
(1-2)
Increase
Amount
Increase Ratio
(In QR '000')
Fine Amount
(in Riyals)
Total
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Ratio of Overdraft To Credit Facilities
Annex No. (37)
Form No. (2)
Recording Fines Form of Violating
Ratio of Overdraft To Total Credit Facilities
For the month ended …../…./20….
Bank Name: …………………………………………….
No. of Exceeding Days:
Total Fines:
QR
Explanation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments
and Financing Policies For Islamic Banks
Annex No. (38)
Form No. (1)
Calculation Form of Total International Financing Ratio*
For the month …………/2…….
Bank Name: …………………………………………… No. of Exceeding Days: …………………
Maximum: 70% of the Customer Deposits
(In QR '000')
Days
Transactions
Ratio of (1) To
(1)
Customer Deposits
(2) Increase
Amount
(3) Increase
Ratio
Fine
Amount
Fines Total
* Total of item 5\2 in monthly balance sheet
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments
and Financing Policies For Islamic Banks
Annex No. (39)
Form No. (2)
Recording Form of Fines of Violating Total International Financing Ratio
For the month ……………./2…….
Bank Name: …………………………………………….
No. of Exceeding Days:
Total Fines:
QR
Explanation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments
and Financing Policies For Islamic Banks
Annex No. (40)
Form No. (3)
Calculation Form of Ratio of Investments in Real Estate (Circulated Investments),
Other Real Estate and Assets for purposes of (Trading/Leasing), and Real Estate for Bank Use
For the month ……………./20…….
Bank Name: ……………………………………………
No. of Exceeding Days: …………………
Maximium: 40% of the Capital and Reserves
(In QR '000')
Days
Total
(1)
Trading
/ Leasing
Ratio To
Capital &
Reserves
Increase Increase
Ratio
Amount
Ratio To
Total
Increase Increase
Fine Amount
Capital &
Leasing
Amount
Ratio
Reserves
Total Fines
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments
and Financing Policies For Islamic Banks
Annex No. (41)
Form No. (4)
Calculation Form of Ratio of Investments in Real Estate (Circulated Investments),
Other Real Estate and Assets for purposes of (Trading/Leasing)
For the month ……………/20….
Bank Name: …………………………………………….
No. of Exceeding Days:
Total Fines:
QR
Explanation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments and Financing Policies For Islamic Banks
Annex No. (42)
Fines Table
of Violating Total International Financing Ratio
Increase
Ratio
Increase
Amount
-5%
5 % - 10 %
10 % - 20 %
20 % - 30 %
30 % - 50 %
50 % & more
Tenth Edition
In QR '000,000'
(-5)
(5 - 50)
(50 - 200)
(200 - 500)
(500 & more)
500
1000
1500
2000
2500
3000
1000
1500
2000
2500
3000
3500
1500
2000
2500
3000
3500
4000
2000
2500
3000
3500
4000
4500
2500
3000
3500
4000
4500
5000
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank Investments and Financing Policies For Islamic Banks
Annex No. (43)
Fines Table
of Violating Ration of Investments in Other Real Estate
and Assets For Purposes of (Leasing/Trading)
Increase
Ratio
Increase
Amount
-5%
5 % - 10 %
10 % - 20 %
20 % - 30 %
30 % - 50 %
50 % & more
Tenth Edition
In QR '000,000'
-10
10 - 100
100 - 500
500 -1000
1000 & more
500
1000
1500
2000
2500
3000
1000
1500
2000
2500
3000
3500
1500
2000
2500
3000
3500
4000
2000
2500
3000
3500
4000
4500
2500
3000
3500
4000
4500
5000
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Ratio of Assets in Foreign Currencies
Annex No. (44)
Form No. (2)
Recording Form of Fines of Violating
Ratio of Assets in Foreign Currencies To Liabilities in Foreign Currencies
For the month ……………./20…….
Bank Name: …………………………………………….
No. of Exceeding Days:
Total Fines:
QR
Explanation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Ratio of Assets in Foreign Currencies
Annex No. (45)
Form No. (1)
Calculation Form of
Ratio of Assets in Foreign Currencies To Liabilities in Foreign Currencies
For the month ……………./20…….
Bank Name: …………………………………………….
(In QR '000')
Days
Assets in
Foreign
Currencies
Liabilities in
Foreign
Currencies
Ratio
Decrease Decrease
Ratio % Amount
Fine Amount
Total Fines
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Ratio of Assets in Foreign Currencies
Annex No. (46)
Fines Table
of Violating Ratio of Assets in Foreign Currencies To Liabilities in Foreign Currencies
Decrease Amount
Decrease
Ratio
-5%
5 % - 10 %
10 % - 20 %
20 % - 30 %
30 % - 50 %
50 % & more
Tenth Edition
In QR '000,000'
(-5)
(5 - 50)
(50 - 200)
250
500
750
1000
1500
2000
500
750
1000
1500
2000
2500
750
1000
1500
2000
2500
3000
(200 - 500) (500 - 1000) (1000 & more)
1000
1500
2000
2500
3000
3500
1500
2000
2500
3000
3500
4000
2000
2500
3000
3500
4000
5000
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions on Members of Board of Directors
Annex No. (47)
Bank Name: ………………….
Attachment No. (1)
Personal Questionnaire of Candidate for Board of Directors
or Major Shareholder
1- Name:……….………………………………………………………………………
2- Nationality:…………………………………………………………………………
3- Current Position and its Nature:…………………………………………………….
4- Current Address in Qatar: ………………………………………………………….
5- Permanent Address: ………………………………………………………………..
6- Birth Date and Place: ………………………………………………………………
7- Academic Qualifications and Field of Specialization: ..............................................
………………………………………………………………………………………...
8- Other Experiences: ………………………………………………………………....
…………………………………………………………………………………………
910-
111213-
Questionnaire
Have you been convicted, in any country, of crime involving moral turpitude or
dishonesty? (If "yes", please mention details)
Have you been a member of board of directors or a manager of any company whose
license had been cancelled or liquidated by a court order? (If "yes", please mention
details?)
Have you ever declared your bankruptcy or seized to pay your debts or have you
made any settlements to reschedule your debts? (If "yes", please mention details?)
Has somebody interfered to be a member of the board of directors or to perform
your functions (when elected)? (If "yes", please mention details?)
Do the companies in your answers on questions no. (14 and 15) have a business
relation with the candidate bank for the board of directors? (If "yes", please mention
details?)
Yes
No
14- Please, mention names of companies that you have a direct or indirect relation with their
management during the last five years. As well, please mention nature and period of the
relationship:………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…… .
15- Please, mention names of companies in which you are currently a member of board of directors or
in which you and your own family members (Wife and children) have more than 5% of the votes:
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
…………………………………………………………………………………………………………… .
I hereby admit that all the mentioned information in my answers on the above-mentioned are complete
and correct. I promise to notify the Qatar Central Bank immediately of any changes that may occur in
the above information.
Name:…………………………
Signature:……………………..
Date:………………………….
Bank's Authorized Signature
(QCB should be provided with a copy of documentations and ID)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions on Members of Board of Directors
Annex No. (48)
Form No. (1)
Scheduling Debt of a Member of the Bank's Board
Subject to Settlement
Date: ……………………………..
Bank's Name: ……………………
Pin Code: ……………………….
1) Name of the member of board: ……………………………………………………………….…….
2) No. of the shares he owns in bank: ……………………………………………………………….…
3) Nominal Value of the share:
4) Market value of these shares: ………………………………………………………………………..
(Mention the source from which the bank obtains the market value)
5) Date of Hiring: ………………………………………………………………………………...
6) Starting date of transaction: …./…./20….
(In QR '000')
7) Amount of last granted credit:
Direct
Indirect
………..
…………..
………..
…………..
8) Debt Balance at the time of settlement: ……………………………………………………...
9) Date of debt's settlement: …./…./200….
10) Calculated interest rate since the date of settlement: ………………………………………
11) Amount of the interests lost or expected to be lost by the bank*: ……………………………..
12) Balance of suspended interests: …………………………………………… (until date …./…./20….)
13) Balance of the doubtful debts provision: ..……………………………… (until date …./…./20….)
14) Amount to be cancelled: ………………………………………………………………………………
15) Types of the current collaterals and their market value: …………………………………………..
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
* It is the interest value, which its calculation was stopped for the debt or the difference of calculating the interest by less rates
than the determined rates by Central Bank or less than the current international rates.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
16) Measures taken by the bank for collecting the indebtedness: ………………………………………
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
17) Balance sheet of member according to the last financial report of the bank dated …./…./20….
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
Signature of Chairman of Bank's Board
Attached is a copy of the settlement agreement conducted between the bank and the member.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions on Members of Board of Directors
Annex No. (49)
Form No. (2)
Scheduling Debt of a Company Owned or Co-owned by
a Member of the Bank's Board
Subject to Settlement
Date: ……………………………..
Bank's Name: ……………………
Pin Code: ……………………….
Company / Institution Name: ………………………………………………………………………….
Legal Status of Company / Institution: ………………………………………………………………..
Commercial Registry No.: …………………………………………………………………………….
Legal Status: ……………………………………………………………………………………………
Name of Partner
Nationality
Percentage of
Participation
Limits of Partner's
Responsibility 1
1.
2.
3.
4.
5.
1) Name of the member of board: ……………………………………………………………….…….
2) No.
of
the
shares
the
member
…………………………………………………………….…
owns
in
bank:
3) Nominal Value of the shares:
4) Market value of these shares:2 ……………………………………………………………………..
5) Starting date of dealing: …./…./200….
(In QR '000')
6) Amount of last granted credit:
1
2
Direct
Indirect
1. Discounted
………………
….
1. Undertakings
……………
……
2. Overdraft
………………
…
2. Acceptances
……………
……
3. Loans
…………
3. Guarantees
……………
……
Does he guarantee the facilities by his natural personality or not?
Mention the source from which the bank obtains the market value.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
7) Debt Balance at the time of settlement: ……………………………………………………...
8) Date of debt's settlement: …./…./200….
(In QR '000')
9) Calculated interest rate since the date of settlement: ………………………………………
10) Amount of the interests lost or expected to be lost by the bank3: ……………………………..
11) Balance of suspended interests: …………………………………………… (until date …./…./20….)
12) Balance of the doubtful debts provision: ..……………………………… (until date …./…./20….)
13) Amount to be cancelled: ………………………………………………………………………………
14) Types of the current collaterals and their market value: …………………………………………..
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
15) Measures taken by the bank for collecting the indebtedness: ………………………………………
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
16) Balance sheet of customer according to the last approved balance sheet and provided by the customer
dated. …/…./20….
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
17) The balance sheet of each partner according to the last financial report of the bank dated.
..…/…./20….
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
18) Name of guarantors (sponsors) and their balance sheets according to the last financial report of the
bank dated. …/…./20….
……………………………………………………………………………………………………...
……………………………………………………………………………………………………...
Signature of Bank's Board Chairman
Attached is a copy of the settlement agreement conducted between the bank and the member.
3
It is the interest value, which its calculation was stopped for the debt or the difference of calculating the interest by less rates
than the determined rates by Central Bank or less than the current international rates.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions on Members of Board of Directors
Annex No. (50)
Attachment No. (2)
Undertaking & Acknowledgment
(Member of Board of Directors)
Sirs \ Qatar Central Bank
I am the undersigned, a member of the board of directors of bank \…………………………………...…….
I admit that:
a- I acquaint with provisions of article no. (74) of the decree law no. (33) of the year 2006, establishing
Qatar Central Bank, which is stated that:
"Members of the board of directors and managing directors shall be personally liable for any loss
or damages incurred by the financial institution or by others as a result of their international acts or
negligence or default in performing their duties, or by concealing or providing false or misleading
information rather to shareholders or to the bank. The financial institution shall be jointly liable
with them regarding such loss and damages".
And article no. (75), which is stated that:
"The board of directors, managing directors and accounts supervisors of the financial institution
shall immediately notify QCB whenever there is a matter which may endanger or affect the
reputation of the financial institution of its financial status".
And article no. (82), which is stated that:
"The member of the board of directors, personnel, auditors, and advisors of all financial
institutions shall not disclose any information concerning any customer except with his prior
written consent, or pursuant to a provision of the law or upon an order or decision of the court.
This prohibition shall continue even after termination of services of the above-mentioned persons.
This prohibition shall apply to the above-mentioned persons whose services have been terminated
before the date his law came into force".
b- This prohibition shall be valid after termination of the mentioned persons without being contradictory
to the provisions of articles no. (4&5) of law no. (28) of the year 2002, concerning combating money
laundering.
c- I undertake to comply with the decree law no. (33) of the year 2006, establishing Qatar Central bank,
and with the executive instructions issued by QCB.
d- I comply with the allowed limits of credit facilities for the member of board of directors. These credit
facilities are fully covered by guarantees according to the instructions issued by QCB.
Without contradiction to more severe penalty stated in another law, the penalties stated in this chapter
shall be applied to violations of provisions of this law.
Name: …………………………………
Signature: …………………………….
Date: …………………………………
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Appointing General Manager and Senior Staff
Annex No. (51)
Qatar Central Bank
Banking Supervision Department
Bank Name: ………………….
Personal Questionnaire of Appointing General Manager/Chief Executive Officer
and Senior Staff
1- Name:……….………………………………………………………………………
2- Nationality:…………………………………………………………………………
3- Nominated Position:…………………………………………………….
4- Current Address in Qatar: ………………………………………………………….
5- Permanent Address: ………………………………………………………………..
6- Birth Date and Place: ………………………………………………………………
7- Academic Qualifications and Field of Specialization: ..............................................
………………………………………………………………………………………...
…………………………………………………………………………………………
8- Current Position, Work Place, and Appointing Date:…………………….................
…………………………………………………………………………………………
…………………………………………………………………………………………
9- Previous Positions, Work Place (for ten years):…………………………………….
…………………………………………………………………………………………
…………………………………………………………………………………………
10- Other Experiences: ………………………………………………………………....
…………………………………………………………………………………………
…………………………………………………………………………………………
11-
12131415-
Questionnaire
Do you or even one of your family members or relatives have a friendship or
relationship with the board of directors, the chief executive officers or mangers of
the concerned bank? (If "yes", please mention details)
Have you worked at a company whose license had been cancelled or liquidated by a
court order? (If "yes", please mention details?)
Have you been convicted, in any country, of crime involving moral turpitude or
dishonesty? (If "yes", please mention details)
Have you ever declared your bankruptcy or seized to pay your debts or have you
made any settlements to reschedule your debts? (If "yes", please mention details?)
Have you ever been dismissed or prevented to perform any profession? (If "yes",
please mention details?)
Yes
No
I hereby admit that all the mentioned information in my answers on the above-mentioned are complete
and correct. I promise to notify the Qatar Central Bank immediately of any changes that may occur in
the above information.
Name:…………………………
Signature:……………………..
Date:………………………….
Bank's Authorized Signature
(QCB should be provided with a copy of documentations and ID)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Customer's Investments
Annex No. (52)
Name of Bank:
INVESTMENT PRODUCT SUMMARY
1
Investment Product name
2
Investment type e.g. open ended fund, closed ended fund, unit trusts,
Bonds, EMTN, FX, shares etc
3
Investment risk level i.e. low, medium or high risk
4
Name of Principal Issuer and Country of registration
5
Regulatory Agency / Body
6
Bank’s Position or Responsibility to the customers as described in
the agreements between the Bank and the customer and the Bank
and the third party : Is the bank:
an issuer
a manager or part of management
a distributor
a financial/sharia adviser
a guarantor for capital or minimum return
7
8
If the Bank is a guarantor, does the Bank have a back-to-back
guarantee agreement with a third party? If answer is yes, state:
Name of Guarantor (third party) + L/T credit rating by S&P and
Moodys
Percentage (%) of Capital or minimum return guaranteed, if any
Total Capital invested by customers and total number of customers as
of date of this report
10 Cumulative Rate of return and average annual rate of return as of
date of this report. If the rates are not available, list the most recent
available rates and date of valuation
11 Frequency of Valuation and Reporting, e.g. daily, weekly, monthly,
quarterly etc
9
12
Term (yrs) + Maturity Date
13
Rate of Charges and fees
14 Early Redemption terms and conditions, if possible to redeem prior to
maturity
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Customer's Investments
Annex No. (53)
INVESTMENT PRODUCTS REGISTER
Bank's Responsibility: Management
Name of product
S/N
Name of
Principal
Issuer
No. of customer Total Capital
Invested
US$
% of Capital
Guaranteed
Name of
Guarantor
Name of
Principal
Issuer
No. of customer Total Capital
Invested
US$
% of Capital
Guaranteed
Name of
Guarantor
Total
Bank's Responsibility: Marketing
S/N
Name of product
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Chartered Auditor
Annex No. (54)
Application Form for Appointing Chartered Auditor
For Bank ………………………
Name of Auditor: ………………………………………………………………………………………..
Request Type:
New Hiring ( )
Renewal ( )
Financial year of requesting:
No. of renewal years for bank's auditing (including the hiring year):
Date of last hiring or renewal in the bank: …..\……\……..
Auditor's Relation with bank:
1) Does the office, or one of its partners or its auditors participate in the bank? Yes
(If the answer is yes, mention or attach the details)
No
2) Does the office of the auditor, or one of its partners or its auditors participate any technical, administrative,
or consultancy job in the bank? Yes
No
(If the answer is yes, mention the details)
3) Does the office of the auditor, or one of its partners or its auditors participate any technical, administrative,
or consultancy job for the benefit of one of the board's members, senior officers, or their private
companies?
Yes
No
(If the answer is yes, mention or attach the details)
4) Is there any family relationship of any level between one of its partners, or the auditors in the office and
the bank's board and senior officers?
Yes
No
(If the answer is yes, mention or attach the details)
5) Is there any credit facilities accounts or deposits in the bank for the office, one of its partners, its auditors
or their first range relatives?
Yes
No
(If the answer is yes, mention or attach the details)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
6) Is there relations, business or deals for the office of the auditor, one of its partners or its auditors with the
bank, or one of the board's members, or senior officers, which have an influence on the neutral or the
independence of the auditing operation for the bank? Yes
No
(If the answer is yes, mention or attach the details)
7) In auditing the bank's accounts in this year or any previous years, does the auditor face any obstacles,
difficulties or factors, affect the obtaining of all the required data, information and documents for
completing the auditing operation according to the desired way or affect his neutral or his independence of
expression his opinion according to the results of auditing?
Yes
No
(If the answer is yes, mention or attach the details)
I am the auditing office ……………………….., who represents in Qatar the partner and the first
responsible Mr. ………………………………, admit that all the provided information in that request is
correct. I undertake to inform Qatar Central Bank with any essential changes occur to the mentioned
information during my appointment period in the bank.
Signature
Office's Stamp
Tenth Edition
Signature ………………………….
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions on Members of Board of Directors
Annex No. (55)
Undertaking & Acknowledgment
Sirs \ Qatar Central Bank
I am the undersigned, a member of the board of directors of bank …………………………………., admit
that:
a- I acquaint with provisions of article no. (74) of the decree law no. (33) of the year 2006, establishing Qatar
Central Bank, which is stated that:
"Members of the board of directors and managing directors shall be personally liable for any loss or
damages incurred by the financial institution or by others as a result of their international acts or
negligence or default in performing their duties, or by concealing or providing false or misleading
information rather to shareholders or to the bank. The financial institution shall be jointly liable with
them regarding such loss and damages".
And article no. (75), which is stated that:
"The board of directors, managing directors and accounts supervisors of the financial institution shall
immediately notify QCB whenever there is a matter which may endanger or affect the reputation of the
financial institution of its financial status".
And article no. (82), which is stated that:
"The member of the board of directors, personnel, auditors, and advisors of all financial institutions
shall not disclose any information concerning any customer except with his prior written consent, or
pursuant to a provision of the law or upon an order or decision of the court. This prohibition shall
continue even after termination of services of the above-mentioned persons. This prohibition shall
apply to the above-mentioned persons whose services have been terminated before the date his law
came into force".
b- This prohibition shall be valid after termination of the mentioned persons without being contradictory to
the provisions of articles no. (4&5) of law no. (28) of the year 2002, concerning combating money
laundering.
c- I undertake to comply with the decree law no. (33) of the year 2006, establishing Qatar Central bank, and
with the executive instructions issued by QCB.
Without contradiction to more severe penalty stated in another law, the penalties stated in this chapter
shall be applied to violations of provisions of this law.
Name: …………………………………
Position: …………………………………
Signature: …………………………….
Date: …………………………………
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banking Risk Centralization
Annex No. (56)
Technical Instructions for Credit Facilities and Guarantees Files
Facilities Flat File Structure
Tables (1-1), (1-2) and (1-3) show the structure of the text that banks will send monthly to QCB
for credit facilities.
Header
Column Serial
1
2
3
4
5
Column Description
Header
Table ID
Bank Code
Year
Month
Column Format
HD (Fixed)
RSK01 (Fixed)
Number
Number (4)
Char (2)
Column Reference
Table (2)
Table (1-1)
Body
Column Serial
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Tenth Edition
Column Description
Start of line
Secret No.
Customer Classification
Discounted Bills Code
Approved
Used
Overdraft Code
Approved
Used
Loans Code
Approved
Used
Negotiation Bills Code
Approved
Used
Other Direct Facilities
Approved
Used
Letter of Credit
Approved
Used
Acceptances Code
Approved
Used
Tender Bid Bonds Guarantees
Code
Column Format
SOL (Fixed)
Number
Number
Number
9999999999
9999999999
Number
9999999999
9999999999
Number
9999999999
9999999999
Number
9999999999
9999999999
Number
9999999999
9999999999
Number
9999999999
9999999999
Number
9999999999
9999999999
Number
Column Reference
Table (3)
Table (4)
Table (4)
Table (4)
Table (4)
Table (4)
Table (4)
Table (4)
Table (4)
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
Used
Performance Bonds Code
Used
Advance Payments Guarantees
Code
Used
Shipping Guarantees Code
Used
Guarantees
against
credit
facilities
Used
Other Bank Guarantees Code
Used
Total Guarantees Code
Approved
Other Indirect Facilities Code
Approved
Used
9999999999
Number
9999999999
Table (4)
Number
Table (4)
9999999999
Number
9999999999
Table (4)
Number
Table (4)
9999999999
Number
9999999999
Number
9999999999
Number
9999999999
9999999999
Table (4)
Table (4)
Table (4)
Table (1-2)
Footer
Column Serial
1
2
Column Description
Footer
No. Of Records
Column Format
FT (Fixed)
Number
Column Reference
Table (1-3)
Bank and Finance Co. Codes
Bank &
Finance Co.
Code
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Tenth Edition
Bank Name (English)
Qatar National Bank
The Commercial Bank of Qatar
Doha Bank
Qatar Islamic Bank
Al Ahli Bank
Qatar International Islamic Bank
Arab Bank Limited
Al Mashreq Bank
Standard Chartered Bank
International bank of Qatar
HSBC
United Bank Ltd.
Bank Saderat Iran
BNP Paribas
Bank Name (Arabic)
ا
ا اري اي
او
ف ا
ا ا ه
او ا
ود#$ا ا! ا
&ق$ ا
(ر '&ر'د
او
ا'* اس
+(+
ان+درات إ/ 2 ر.أن.
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
15
50
23 ا2$ 4+$ 5ا&آ ا و
Qatar Industrial Development Bank
First Financial Company
Table (2)
Customer Classification Codes
Code
1
2
3
4
5
Description (Arabic)
ز$
دي3
ي8$دون ا
;2#' < ك:&
رديء
Description (English)
Excellent
Standard / Satisfactory
Substandard Watch
Doubtful
Bad Debts
Table (3)
Facility Types Codes
Code
1
2
3
4
5
6
7
8
801
802
803
804
805
806
9
Description (ARB)
> أوراق
?+ @ري
وض
دات$3 اBا
يCة أE ت2F8'
+8 دات$3ا
تG
تGH: ا$@إ
ءات3 I+' تGHآ
J2H' ?8 تGHآ
ن د<!ت$K تGHآ
?#E تGHآ
ت2F8' ن$L تGHآ
يC أ2: تGHآ
ةE 2M يCت أ2F8'
Description (ENG)
Discounted Bills
Overdraft
Loans
Negotiation
Other Direct Facilities
Letter of Credit
Acceptances
Total Guarantees
Tender Bid Bonds Guarantees
Performance Bonds Guarantees
Advance Payments Guarantees
Sipping Guarantees
Guarantees against credit facilities
Other Bank Guarantees
Other Indirect Facilities
Notes
Direct Facilities
Direct Facilities
Direct Facilities
Direct Facilities
Direct Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Indirect Facilities
Table (4)
Example:
HD,RSK01,3,2002,01
LN,100,1,1,200,50,2,200,50,2,200,50,4,200,50,5,200,50,6,200,50,7,200,50,801,50,802,50,803,50,
804,50,805,50,806,50,8,500,8,300,70
Ft,2
EOF
The above example represents facilities text file for Doha Bank (3) for two secret numbers (100,101)
as it's in Jan., 2002. (this is not a real data)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Guarantees Flat File Structure
Tables (5-1), (5-2) and (5-3) show the structure of the text that banks will send monthly to QCB
for credit guarantees.
Header
Column Serial
1
2
3
4
5
Column Description
Header
Table ID
Bank Code
Year
Month
Column Format
LN (Fixed)
RSK02 (Fixed)
Number
Number (4)
Char (2)
Column Reference
Table (2)
Table (5-1)
Body
Column Serial
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Column Description
Start of line
Secret No.
Deposit Under Lien Code
Value
Bank's Guarantees Code
Value
Assignments of right
Value
Mortgages of Real Estates Code
Degree
Value
Mortgages Shares
Value
Other Guarantees Code
Value
Personal Guarantees Code
Value
Column Format
LN (Fixed)
Number
Number
9999999999
Number
9999999999
Number
9999999999
Number
Number
9999999999
Number
9999999999
Number
9999999999
Number
9999999999
Column Reference
Table (6)
Table (6)
Table (6)
Table (6)
Table (7)
Table (6)
Table (6)
Table (6)
Table (5-2)
Footer
Column Serial
1
2
Tenth Edition
Column Description
Footer
No. of Records
Column Format
FT (Fixed)
Number
Column Reference
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table (5-3)
Guarantees Types Codes
Code
1
2
3
4
5
6
7
Description (ARB)
زة# NOودا
2: تGHآ
P تGا
ري3 ?ره
( هIFأ
يC أ223 (ت$K
2>E تGHآ
Description (ENG)
Deposits Under Lien
Bank's Guarantees
Assignments of right
Mortgages of Real Estates
Mortgages Shares
Other Guarantees
Personal Guarantees
Table (6)
Mortgage Degree Codes
Degree Code
0
1
2
3
Degree Description
Different degree
!د ار@ت
First degree
5ره? ? ار@ ا و
Second degree
2(Qره? ? ار@ ا
Third degree
QQره? ? ار@ ا
Table (7)
Example:
HD,RSK02,3,2002,01
LN,100,1,700,2,700,3,700,4,1,700,5,700,6,700,7,700
Ft,2
EOF
The above example represents guarantees text file for Doha Bank (3) for two secret numbers (100,101)
as it's in Jan., 2002.
Notes:
1. Each file should start with a header then a body and end with a footer.
2. File header consists of one line and starts with “HD” tag.
3. File footer consists of one line and starts with “FT” tag.
4. Each record in the body starts with “LN” tag.
5. Columns are free length format.
6. Columns should be separately by comma (,).
7. Columns should always have a value.
8. Each record should end with a carriage return.
9. Amount in thousand Qatari Riyals (QR 1000).
10. File should always end with End Of file “EOF” tag.
11. In case of any error, the whole file will be rejected and error message will be displayed.
12. To send the text file QCB, first transfer the file and then upload it.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banks' Correspondences with Banking Supervision Department
Annex No. (57)
Banking Supervision Department
Supervison on Financial Institutions
Investment
Institutions, Finance
and Investment Funds
Tenth Edition
Exchange
Houses
Supervision on Banks
Off-site Examination
On-site Examination
Studies and Licenses
Studies
Licenses
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Banking Risk Centralization
Annex No. (58)
Entry Form of Government Institutions
Company Name (Arabic):
Company Name (English):
Address:
P.O.P.:
Nature of Work:
Nationality:
Legal Type:
Submit
Tenth Edition
Banks/March 2008
Headquarters' Undertakings
Annex No. (59)
Undertaking
Made this ………….... Day of ………200…..
We./I. ………………………………………………..
…………………………………...…………………..
……………………………………….….. (the bank)
ــ
إ م
........................................
..................
اا
........................................
م200 .............
أ/
........................................
....................
........................................
..............................
........................................
( )ا......................
Address:
……………………………………………..
……………………………………………..
Hereby irrevocably and unconditionally undertake on behalf
of the bank to meet liquidity and capital adequacy
requirements of Qatar Central Bank (QCB) due to losses or
otherwise during its requested period, and to compensate
present or future, actual or contingent direct or indirect
liabilities of our branch in Qatar if at anytime the branch or
the branches default in the payment of any deposit or liability
or any of them when due and payable under the laws of Qatar
according to the contracting commitments of the branch or
branches on any account whatsoever its currency.
Liability of the bank will continue to be bound
notwithstanding any amalgamation or merger that may be
effected by the bank with any other bank or banks (including
change of the bank's title), and notwithstanding any transfer or
assignment of the whole or any part of the bank's undertaking
or liabilities, or any change in the title or constitution of the
QCB, up to the time that the new bank or the consignee bank
or establishment or company signs and delivers a similar and
satisfactory undertaking to QCB.
We declare and warrant that:
This undertaking has been duly incorporated in accordance
with the laws of ………………………………………….
:اان
........................................
........................................
........................................
....
ا
ً"#$ ا% &' () "#*
+ـ- ف+/0 ت2- وط اء+6 و ا782
@'? ا>ـ'& وآ<ـ& رأس اـل0 يBآ+ا
Cل اـ"ة اـEF #EF أو+G>H ا% I$ا
& آـ% 7* وا،يBآ+ ا+- ف+/0 "دهM
،&'28*ة وا>ـ+NO'ت اP>ت وا0اB*Qا
،ة+ـRة و ـ ا+R& واGر-'& وا2<ا
ع+<ـ
ا<ـF إذا أ+- %و+< أو%+<
أوUG ادا0 يV U" Wوع أي و+<أو ا
&8X*>0 نY$ 0"% Z#0 يV أو،ت0اB*Qا
ًـ8ـ& و+-8ا[ ا8 )(\ اU"2 &2و
ي @>ـبV ^ـ2% &ع ا*"ـ+ت ا<ـ0اB*Q
.$Z% و% آنZ#0
ـ0 _ +ـ^ اـ2% ^ ا2% امB*Q ا+Z*>و
م ـ اـ8 " ج0" أو اI0ي دV @"وث
'ـc$ أي#' )) ي+Fي أو ك أV U0
ـ أوf يV ـ0 _ +ـ^ اـ2% و،(_ اde
ـ"ات اـ أو#$ 0 ءB( يe أوY &@ا
ـY$ ـ_ أوd' أc$ يV أو،$0اB*ا
U يg اW اh@ وذ،يBآ+ ا+- ف+/0
ـل ـ أوi"ـ" أو اـ اj' اـ ا
+- ف+/ Z2> و
ً' وواE
klm ا
ً"#$ &آ+6ا
." Q
k80 نYي وBآ+ا
:
أ
ح و
[ا8 ً8 وQ
kn_ أo " "#*ا اgأن ه
...................
…………………………………………….
........................................
.............................
And it is continued and valid according to those
........................................
..............................
r " وـ.[ا8 اpg )(\ هqn و+Z*>0 وأ
&'ـs+'& وا0YOدت ا/^ آ& ا2% ل/Oا
&'@En وg'<* 2*$ Cت ا8واا
laws, and all governmental or official approvals and consents in
relation to the performance and validity of this undertaking have
been obtained, and are in full force and effect. This undertaking
does not and will not contravene or conflict with the
memorandum and articles of association of the bank, or with any
law or regulation.
اg وهـ.ةgـر& وـd #2" وآ#*ا اgه
ـمo Uـ0 t* " ل و *رض أو#*ا
يV Uـ0 أو،'>ـdv$ "ـ8%ـ^ وddeا ا
.مo ن أو
The foregoing will remain true and correct at all times so long as
this undertaking is in force or any responsibility of the branch or
branches remains outstanding.
w .W آ و
ًX'Xn و
ً'8'8@ ^ ذ8و
&ت أـ+Z*d أو ا،ً
رd "#*ا اg ه+Z*dا
.&ZG وع+<ع أو ا+<^ ا2% &'P>0
This undertaking is made for the benefit of QCB and it is
understood that it is not made for the benefit of any third party.
يBـ
آـ+ ا+ـ
ـ- ف+ـ
ـ/0 &X2ـ
ـ/ "ـ
ـ#* اUـ
ـNو
يV &X2ـ/ xـN y _2> ا0دة و+<ا
.?l ف+w
This undertaking is drawn up in both Arabic and English
languages and if any dispute arise regarding the interpretation of
any word, sentence or term of this undertaking, the Arabic text
shall prevail.
&'ــ+*[ اc2ــ" ــ#*ا اgر هــ+@ــ
ف @ـاEـF يV ـء6 & و @ـ،&B'2z{وا
ـ|ن،' ط+R رة أو% & أوZ2ي آV ><$
.ي >دg^ ه ا+ا} ا
This undertaking will be governed by the construed in accordance
with the laws of Qatar and we hereto agree to give the option to
QCB to choose the suitable and competent courts in Qatar or in
the country of the bank.
[ـا82 ًـ8 و+ـ" و<>ـ#*ا اg_ هـYM
^ـ2% ـ"ون )(ـ#* واـ
ا،&+-8ا
*'ـرFQ 'ـرHي اBآـ+ ا+ـ- ف+/0 ء-%إ
يgــ" اــ2 أو ا+ــ- &ــآ_ دوــiا
.*ا(" ' ا
In witness whereof the bank hereto caused this undertaking to be
executed under its seal on the date written above.
"ـ#*ا اg^ ذ (ـ اـ هـ2% دة#R
.pE%ا *_ ا ا*ر~ ا"ون أ
ًg
Authorized Signature
اض
On behalf of the bank
ا
Position:
!
:!"ا
Part (XII) - Tables, Forms and Filling In Instructions
License, Registration and Fees – Banks
Annex No. (60)
QCB Notification Form
for Starting the Activity of Branch (B) – Branch (C)
Bank Name:
……………………………………………………………………………………………………...
Branch Name:
……………………………………………………………………………………………………
QCB Approval Date: …..\……\…….
Starting Activity Date: …..\……\…….
Area: …………………………………………………
…………………………………………
Location:
Street Name: ……………………………………………
………………………………………..
Street No.:
Building No.: …………………………………………
Owner: ……………………………………….
Telephone: …………………………..
……….…….………..
Names of the branch's senior officers:
Fax: …….…………….…….
Name
P.O. Box:
Position
…….…………….…….
…….…………….…….
…….…………….…….
…….…………….…….
…….…………….…….
…….…………….…….
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
License, Registration and Fees - Banks
Annex No. (61)
QCB Notification Form
for Operating Automatic Teller Machine (ATM)
Bank Name:
……………………………………………………………………………………………………...
Terminal ID No.:
…………………………………………………………………………………………………
Type: …………………………………………………………………………………………………
QCB Approval Date: …..\……\…….
Starting Use Date: …..\……\…….
Type of Provided Services:
………………………………………………………………………………………
……………………………………………………………………………………
At Bank/ Branch
a. On the wall
External Places
b. Independent
c. Car Services
Area: …………………………………………………
Set Location: ………………………
(Building Name)
Street Name: ……………………………………………
………………………………………..
Street No.:
Building No.: …………………………………………
Owner: ……………………………………….
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (62)
Form No. (1/ )رم أ- Islamic Banks
(In QR '000')
Bank Name:
Date:
Assets
In Local
Currency
In Foreign
Currency
Total
1. Banknotes and coins
2. Balances with QCB
2\1 Required reserves
2\2 Others balances
3. Investments in securities and capital of shareholding
3\1 Inside Qatar
3\1\1 Investments for Trading (Available for circulation)
3\1\2 Fixed continuous investments in capitals of companies
3\1\3 Investments in Portfolios and Funds
3\1\4 Others
3\2 Outside Qatar
3\2\1 Investment for Trading (Available for circulation)
3\2\2 Fixed continuous investments in capitals of companies
3\2\3 Investments in Portfolios and Funds
3\2\4 Others
4. Balances with Banks and Financial Institutions
4\1 Inside Qatar
4\1\1 Demand
4\1\2 Investments and Time deposits
4\2 Outside Qatar
4\2\1 Demand
4\2\2 Investment and Time deposits
5.Financing
5\1 Inside Qatar
5\1\1 Murabaha & Musawamha
5\1\2 Istisna
5\1\3 Mudarabah
5\1\4 Musharaka
5\1\5 Other s
5\2 Outside Qatar
5\2\1 International profitability (Murabaha) in goods and metals
5\2\2 Other international financing operations
6. Other Investments
6\1 Inside Qatar
6\1\1 Real Estate investments for leasing
6\1\2 Investments in real estates and other assets for leasing
6\1\3 Others
6\2 Outside Qatar
6\2\1 Real Estate investments for leasing
6\2\2 Investments in real estate and other assets for leasing
6\2\3 Others
7. Fixed Assets (after depreciation)
7\1 Buildings & Real Estates
7\2 Furniture's & Equipments
7\3 Others
8. Other Assets
9. Total Assets
10. Contra Accounts (Customers' Undertakings)
10\1 Against Acceptances / investments operations
10\2 Against Acceptances / Customers
10\3 Against credits / investments operations
10\4 Against credits / Customers
10\5 Against Guarantees
10\6 Against Forward Transactions
10\7 Against Unused Financing Ceilings
10\8 Investments for the customers
10\9 Against Others
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Liabilities
In Local
Currency
In Foreign
Currency
Total
11. Deposits of Qatar Central Bank
12. Deposits of Banks & Financial Institutions
12\1 Inside Qatar
12\1\1 Demand Deposits
12\1\2 Investments and Time deposits
12\2 Outside Qatar
12\2\1 Demand Deposits
12\2\2 Investment and Time deposits
13. Customers Deposits
13\1 Current and demand
13\2 Savings
13\3 Time
14. Cash Margins and in advanced payments
14\1 Muradabah and Musawamha Operations
14\2 Istisna Contracts
14\3 Acceptances, Credits and Guarantees
14\4 Others
15. Provisions
15\1 Specific Debt Provision
15\2 Provision for other investments
15\3 General Provision
15\4 Other Provisions
16. Other Liabilities
17. Capital and Reserves
17\1 Capital
17\2 Legal Reserve
17\3 Other Reserves
17\4 Retained Profits (losses)
18. Total Liabilities
19. Contra Accounts
19\1 Acceptances of Investment Operations
19\2 Acceptances / Customers
19\3 Credits / Investments Operations
19\4 Credits / Customers
19\5 Guarantees
19\6 Forward Transactions
19\7 Unused Financing Ceilings
19\8 Investments customers
19\9 Others
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Analysis of Assets
Balances with the Central Bank, Banks and Financial Institutions
By Maturity (2+4)
Description
Demand
Up to 7
Days
7 Days to a
1-3 months 3-6 months
month
6-12
months
More than
a year
Total
2. Due from QCB
4. Due from Banks and
Financial Institutions
4\1 Inside Qatar
a. Commercial Banks
b. Specialized Banks
c. Others
4\2 Outside Qatar
a. Commercial Banks
b. Specialized Banks
c. Center &/or Branches
d. Others
Total
Investments in Portfolios and Mutual Funds
By maturity (3\1\3 + 3\2\3)
Description
Unlimited Term
Due in 3
months
3-6 months 6-12 months
More than a
year
Total
Inside Qatar
Outside Qatar
Total
Financing Inside Qatar
By Sectors (5\1)
Description
(Sectors)
Murabahah&
Musawama
Istisna
Mudarabah
Musharaka
Others Total
Amount Paid in
Foreign
Currency
A. Public Sector
1. Government
2. Governmental Institutions
3. Semi-governmental Institutions
B. Private Sector
1. General Commerce
2. Industry
3. Agriculture
4. Housing and Constructions
5. Purchasing land & buildings
6. Transportation
7. Individuals
8. Profession & handcraft
9. Contracting
10. Others
Total
Financing Outside Qatar
By Maturity (5\2)
Description
Due in 3
months
3-6 months
6-12
months
More than a
year
Total
5\2\1 Commodities & Metals
* Guaranteed by banks
* Not Guaranteed by banks
5\2\2 Others
* Guaranteed by banks
* Not Guaranteed by banks
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Analysis of Liabilities
Deposits & Balances of the Central Bank, Banks and Financial Institutions
By Maturity (11+12)
Description
Demand
Up to 7
Days
7 Days to a
1-3 months 3-6 months
month
6-12
months
More than
a year
Total
11. Deposits of QCB
12. Deposits of Banks and
Financial Institutions
12\1 Inside Qatar
a. Commercial Banks
b. Specialized Banks
c. Others
12\2 Outside Qatar
a. Commercial Banks
b. Specialized Banks
c. Center &/or Branches
d. Others
Total
Deposits of Customers by Maturity and Depositor Entity (13)
Time
Current
&
Description
Savings Up to a
6-12
demand
month
1-3 months 3-6 months
months
More than
a year
Total
Public Sector
A. In Local Currency
1. Government
2. Governmental Institutions
3. Semi-governmental
Institutions
B. In Foreign Currencies
1. Government
2. Governmental Institutions
3. Semi-governmental
Institutions
Private Sector
A. In Local Currency
1. Individuals
2. Companies & Institutions
B. In Foreign Currencies
1. Individuals
2. Companies & Institutions
Total Public &
Private Sectors
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Filling In Instructions
(For Islamic Banks)
1- Information must be filled on the basis of the bank records as at the end of the last
business day of each month.
2- All assets and liabilities in foreign currencies must appear in the respective columns,
after being dominated in Qatari riyals. The closing rate of New York Stock Exchange
(NYSE) for converting foreign currencies into US dollars must be adopted, and then the
determined purchasing rate of US dollars determined by QCB for the conversion of
dollar into Qatari Riyal will be adopted.
3- Column 3 (Total) must be equal to the total of columns (1) and (2), at the level of every
main or subsidiary item or at the level of the total assets, liabilities or contra accounts.
4- Taking into consideration the equality of the total of any item at the back of the
monthly statement with the same item on the face of the statement.
5- Overdrawn customers demand deposits must appear in the financing / other item.
Overdrawn demand deposits of banks must appear in the balances with banks.
Overdrawn balances in banks must appear in the bank deposits.
6- The remaining period must be taken as a basis when classifying all items on the back of
the balance sheet according to the maturity (Analysis of the assets and liabilities items).
Instructions for filling in the assets items:
(1) Banknotes and Coins:
This item includes the total of coins and banknotes, whether in Qatari Riyals or in any
foreign currency in the bank's safe or vault. This item does not include gold or silver or
any other precious metal.
(2) Balances with QCB:
2/1 Cash Reserve:
This item includes the maintained balance in QCB as obligatory cash reserve whether
this cash reserve is on demand or in the form of time deposit, and with or without
return.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
2/1 Others balances:
This item includes any balances deposited in QCB (other than reserves) regardless of
their duration or the purpose of deposit.
(3) Investments in Securities and Corporate Capitals:
This item includes the types of investments indicated in the balance sheet according to
the definition of each of them in the instructions.
With noticing that the investments in investment portfolios and mutual funds under this
item, must not include real estate portfolios and funds whereas they must be included in
item 6/1 (investment in real estate for trading).
(4) Balances with Banks and Financial Institutions:
This item includes all kinds of balances and deposits in all commercial, Islamic,
specialized and central banks (other than QCB), monetary authorities and financial
institutions that are licensed to conduct some of the banking business particularly
acceptance of deposits and granting of credit. Therefore, insurance and exchange
companies are not included under this item but are included under the customers'
accounts whether credit accounts (deposits) or debit accounts (financing receivables).
(5) Finance:
5/1 Inside Qatar:
This item includes the balances of all types of financing, provided to the customers
inside Qatar, with various sectors according to the indicated classification in the
balance sheet.
5/2 Outside Qatar:
This item distinguishes between international Murabaha in goods and metals (5/2/1) as
defined in the instructions in page no. (96) and between other international financing
operations (5/2/2) as also defined in the instructions in page no. (95).
(6) Other Investments:
In this item, the bank must distinguish between two types of investments. The
investments in real estate for trading (5/1/1), as defined in the instructions in page no.
(153) and investment in real estate and other long-term assets for leasing as defined in
the instructions in pages no. (153). Any other investments, which do not fall under
these two types, must be included in item (others).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
(7) Fixed Assets (After Depreciation):
This item includes all fixed assets such as land, buildings, furniture, equipments,
automobiles, ….etc. which are owned for the bank use. These assets must appear in
their book value, after deducting accumulated depreciation.
Filling In Instructions of Liabilities Items:
(11) QCB Deposits:
This item includes total deposits and balances of QCB in the bank regardless of their
duration or purpose.
(12) Deposits of Banks and Financial Institutions:
This item includes all banks deposits and balances in the bank, whether the banks are
commercial, Islamic, or specialized, the central banks, monetary authorities (other than
QCB) and financial institutions licensed to conduct some of the banking business
particularly acceptance deposits and granting credits.
(13) Customers' Deposits:
This item includes all the types of customer deposits, which cover deposits of the public
and private sectors whether demand deposits, investment deposits or time deposits.
13\1 Current and on demand deposits:
This type of deposits means deposits that may be drawn or overdrawn at any time
without prior permission or notice.
13\2 & 13\3 Saving and time deposits:
This means all general and private investment deposits.
Generally, it is meant by general investment, the deposits that form part pf the general
profit and loss account of the bank, while private investment deposits mean deposits for
special investment whose returns are paid at the end of their special investment and do
not form part of the general profit and loss account of the bank, and they are included in
table no. (11) of annex no. (73) in page no. (531).
(14) Cash Margins and in Advanced Payments:
This item includes the balances of the amounts received as margins or in advanced
payments on the account of investment financing operations for customers as classified
in the balance sheet.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
19/8 Investment by proxy for Account of Customers (Accounts with Off-balance Sheet):
This item includes portfolios and investment projects managed by the bank on behalf of
customers as defined in the instructions in page (221) item 2\7.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (63)
Table No. (1)
Investments in Circulated Securities for Trading
(Details of Items 3/1/1, 3/2/1)
(In QR '000')
Name of Company
Nationality
Country
Date of
Participation
Book Value
Market Value
Inside Qatar
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (64)
Table No. (2)
Fixed Continuous Investments in Corporate Capital
(Details of Items 3/1/2, 3/2/2)
(In QR '000')
Name of Company
Nationality
Country
Legal Status
Book Value of
Date of
Participation Participation
Inside Qatar
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (65)
Table No. (3)
Investments in Portfolios and Mutual Funds
(Details of Items 3/1/3, 3/2/3)
(In QR '000')
Name of
Portfolio
(Fund)
Inside Qatar
Country
Date of
Issuing
Amount of
Nationality (Place of Guarantor
Participatio
Authority
Participation
Portfolio)
n
Due
Date
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (66)
Table No. (4)
Investments in Securities and Corporate Capitals
(Details of Other Items 3/1/4, 3/2/4)
(In QR '000')
Amount
Inside Qatar
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (67)
Table No. (5)
International Murabaha In Commodities & Metals
(Item Details 5/2/1)
In QR '000'
Bank Name
Due Date
Commodit
(Corporation)
Nationality Country
Due Amount
y Type
Initial Due
Last Due
Agency/Guarantor
* If the agent bank is not the guarantor bank, please write the name of each bank on a separate line with
indication if agent or the guarantor
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (68)
Table No. (6)
Other International Financing Operations
(Details of Items 5/2/2)
Customer Name Nationality Country
Private /
Type of
Balance
Date of
Due Date
Public
Transaction
Due
Transaction
Sector
Guarantee
* If there are banking guarantees, the guarantee bank name should be written in the guarantee column.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (69)
Table No. (7)
Investments in Real Estate for Trading
(Details of Items 6/1/1 , 6/2/1)
Description of Real Estate
Location
Date of
Cost price Book Value
Ownership
Type of
Use
Annual
Return
(In QR '000)
Market
Value
Inside Qatar
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (70)
Table No. (8)
Investment in Real Estate & Other Long Term Assets for Leasing
(Details of Items 6/1/2, 6/2/2)
(In QR '000')
Description of
Asset
Location
Cost
Book Value
Date of
ownership
Annual Rent
Market Value
Return
Inside Qatar
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (71)
Table No. (9)
Other Investments / Others
(Details of Items 6/1/3, 6/2/3)
(In QR '000')
Amount
Inside Qatar
Total
Outside Qatar
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (72)
Table No. (10)
Other Assets & Liabilities
(Details of Items 8 & 16)
(In QR '000')
Other Assets
Amount
Total
Other Liabilities
Amount
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (73)
Table No. (11)
Private Investments (Provisioned) & their Sources of Financing
(On-Balance Sheet Only)
(In QR '000)
Private
Investment
State Guarantor
Maurity
Amount
Date
Public
Sector
Financing Sources
Total of Public
Private
Participation of
& Private
Sector
Bank
sectors
123456789101112131415161718192021222324252627282930313233Total
* The Total represents the total of customers` Deposits for private investments in item no. (13) of
the balance sheet.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (74)
Qatar Central bank
Monthly Statement of Assets and Liabilities
Bank: …………………as at …/… /…
(In QR '000')
Assets
L.C.
F.C.
Total
101Cash and precious metals
102 Due From QCB
102/01 Required Reserve
102/02 Others
103 Trading Securities portfolio
103/01 Inside Qatar
103/01/01 Treasury Bills
103/01/02 Govt. Bonds
103/01/03 Bonds guaranteed by Govt.
103/01/04 Certificate of deposit
103/01/05 Other Bonds
103/01/06 Securities issued by Central Bank
103/01/07 Shares
103/01/08 Others
103/02 Outside Qatar
103/02/01 Treasury Bills
103/02/02 Govt. Bonds
103/01/03 Certificate of deposit
103/01/04 Other Bonds
103/01/05 Shares
103/01/06 Others
104 Due from banks and Fin.
104/01 Inside Qatar
104/01/01Banks
104/01/02 Other Financial Institutions
104/02 Outside Qatar
104/02/01 Banks
104/02/02 H.Q. &/or Branches
104/01/03 Other Financial Institutions
105 Credit Facilities
105/01 Inside Qatar
105/01/01 Overdraft
105/01/02 Bills Discounted
105/01/03 Loans
105/01/04 Others
105/02 Outside Qatar
106 Long Term Investment
106/01 Inside Qatar
106/01/01Equity Participation
106/01/02 Other
106/02 Outside Qatar
106/02/01 Equity Participation
106/02/02 Other
107 Net Fixed Assets
107/01 Bank Use
107/01/01Properties
107/01/02 Other Fixed Assets
107/02 Other Purposes
107/02/01 Inside Qatar
107/02/02 Outside Qatar
108 Other Assets
1
3
Total Assets
Contra Items
301 Indirect Credit Facilities
301/01 Inside Qatar
301/02 Outside Qatar
302 Financial Obligation
303 Investment Activities
304 Others
7 Investment under management
701 Portfolio management for customer
702 Funds management
703 Products held for customer
704 Others
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
(In QR '000' )
Liabilities
L.C.
F.C.
Total
201 Due to QCB
201/01 Placements
201/02 REPOs.
201/03 Others
202 Due to Banks & Fin. Ins.
202/01 Inside Qatar
202/01/01Banks
202/01/02 Other Financial Institutions
202/02 Outside Qatar
202/02/01 Banks
202/02/02 H.Q. &/or Branches
202/01/03 Other Financial Institutions
203 Customer Deposits
203/01 Resident
203/01/01 Current and call
203/01/02 Saving
203/01/03 Time
203/02 Non-Resident
203/02/01 Current and call
203/02/02 Saving
203/02/03 Time
204 Debt Securities
204/01 Certificates of Deposits
204/02 Notes
204/03 Bonds
204/04 Others
205 Margins on
205/01 L/C
205/02 L/G
205/03 Others
206 Provisions
206/01 Specific Loan Provision
206/02 General Loan Provision
206/03 Provision for Securities Portfolio
206/04 Provision for Long Term Portfolio
206/05 Interest In Suspense
206/06 Other Provisions
207 Other Liabilities
208 Capital Accounts
208/01 Tier (1)
208/01/01 Paid Up Capital
208/01/02 Legal Reserves
208/01/03 Other Reserves
208/01/04 Retained Earnings
208/02 Tier (2)
208/02/01 Asset Revaluation Reserves
208/02/02 Subordinated Term Loans
208/02/03 Others
2
4
Total Liabilities
Contra Items
401 Indirect Credit Facilities
401/01 Inside Qatar
401/02 Outside Qatar
402 Financial Obligation
403 Investment Activities
404 Others
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Filling In Instructions
1- General Instructions:
1/1 The data is to be fill in from the bank's records according to the closing balances at last
working day of each month.
1/2 The statement must be entered with all its attachments through the automated system
(Q.C.B Connect) on the eighth (8th) day of the next month to the statement month, as a
maximum date.
1/3 Showing all the assets and liabilities of the foreign currencies in their specified columns,
after evaluating them in Qatari Riyals whereby the New York market prices of converting the
foreign currencies to the U.S.$ should be undertaken, then confirm the dollar paying price
determined by Q.C.B for converting the dollar to Q.R., taking into considerations the standard
no. (21) for the effects of changes in the foreign currencies exchange rates in the cash and noncash items.
1/4 The third column [total] should be equal to the sum of the 1st and 2nd columns either on the
level of each principal or sub-principal item, or on the level of the total fixed assets or liabilities
or regulatory accounts.
1/5 The equalization between any item listed in the analytical tables attached to the monthly
statement and the same item on the statement cover, should be considered.
1/6 "By Maturity" means the remaining period, whenever it is mentioned in the analytical
tables.
1/7 The monthly statement is to be approved by two senior officers, provided that one of them
must have the category "A" signature.
1/8 Providing QCB with the monthly statement of the fixed assets and liabilities of the national
banks branches abroad and the consolidated balance sheet of the banks with their branches
abroad.
1/9 The data entered by banks through QCB connect system is the approved data in the central
bank by which the different ratios and rates will be determined.
2- The filling in instructions for fixed assets' items :
101
Cash and precious metals:
This item contains the balance of the cash account in Riyals, foreign
currencies, precious metals, besides the convertible precious metals as
indicated in the attached table no. (1), annex no. (76), in page no. (549).
102
Due from QCB:
10201
Required reserve:
It contains the balance kept in QCB as a required reserve.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
10202
Others:
They contain any other balances deposited in the bank (rather than the cash
reserve) regardless of their maturity or the purpose of depositing them.
103
Trading securities portfolio:
This portfolio includes the following:
103/1 All the traded securities regardless of their classification [for trading or
sale or maturity] with the exception of the fixed shares in corporations' capital.
103/2 All treasury bills, bonds and public debt securities issued by the
government of Qatar or guaranteed by it or by QCB whether tradable or nontradable.
10301:
Inside Qatar:
This item includes the sum of items from 1030101 to 1030108.
1030101
Treasury bills:
This item includes sum of the existing balances of treasury bills issued by the
Qatari government.
1030102
Government bonds:
This item includes sum of the existing balances of the development bonds and
other bonds issued by the government.
1030103
Bonds Guaranteed by Government:
This item includes bonds issued by the joint-venture companies and public
institutions provided being guaranteed by the government.
1030104
Certificate of Deposits:
This item includes certificates of deposits issued by banks inside Qatar.
1030105
Other Bonds:
This item includes sum of the existing balances of any other bonds that
weren't classified in any of the earlier items.
1030106
Securities issued by QCB:
This item includes all securities issued by QCB.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
1030107
Shares:
This item includes all the existing balances of all shares inside Qatar bought
for trading and remarked by their liquidity and tradability.
1030108
Others:
This item includes all the investments inside Qatar that aren't listed in any of
the previous items with the exception of investment in real estate and fixed
assets.
10302
Outside Qatar:
This item includes sum of items 1030201 to 1030206.
1030201
Treasury Bills:
This item includes sum of the existing balances of treasury bills issued by
foreign governments.
1030202
Government Bonds:
This item includes sum of the existing balances of bonds issued by
governments outside Qatar (embodied Qatari government bonds issued
outside Qatar).
1030203
Certificate of Deposit:
This item includes certificate of deposit issued by banks abroad.
1030204
Other Bonds:
The same as mentioned in item 1030105 but outside Qatar.
1030205
Shares:
The same as mentioned in item 1030107 but outside Qatar.
1030206
Others:
The same as mentioned in item 1030108 but outside Qatar.
104
Due from Banks and financial Institutions:
This item contains total existing balances due from banks and financial
institutions regardless their maturity or types, thus that item includes the
overdraft balances (NOSTRO), besides occasionally overdrawn balances
(VOSTRO), deposits, loans, international speculations in commodities and
metals as well as other existing balances at banks and financial institutions.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
10401
1040101
Inside Qatar:
Banks:
This item includes sum of the existing balances at banks, including
commercial, Islamic, and specialized banks.
1040102
Financial institutions:
This item includes sum of the existing balances at each financial institution
licensed by QCB, unlike banks such as: financing, investment and exchange
companies. Thereupon insurance companies are not included in that item.
10402:
Outside Qatar:
1040201
Banks:
The same as mentioned in 1040101 but outside Qatar.
1040202
Headquarter and/or branches:
This item includes sum of the balances at the head quarter and branches
outside Qatar.
1040203
Other Financial institutions:
This item includes the existing balances at the financial institutions licensed
outside Qatar to practice some banking business unlike banks, and insurance
companies are not included.
105
Credit Facilities:
This item includes the existing balances for all types of credit facilities and
direct financing operations provided to all economic sectors, unlike those
provided to banks and financial institutions and listed in the previous item no.
(104).
10501
inside Qatar:
1050101
Overdrafts:
This item includes all the overdrafts balances and demand overdraft accounts.
1050102
Bills Discounted:
This item includes the existing balances for all commercial papers that was
discounted for customers.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
1050103
Loans:
This item includes the existing balances of all loans and finance receivables
granted to customers. Unlike overdrafts for Islamic banks, finance receivables
balances are listed as leasing, Istisnaa, Murabaha.
1050104
Others:
This item includes other direct credit facilities that aren't classified in the
previously mentioned items. for Islamic Banks, finance balances of Mudaraba
and Musharaka are listed and participation.
10502
Outside Qatar:
This item includes total existing balances of all types of direct credit facilities
granted to customers outside Qatar.
106
Long-term Investment: That item includes what follows:
1/106 Fixed Shares in companies capital whether tradable or non-tradable.
2/106 Any other non-tradable long-term financial investment such as
investments portfolios or funds.
3/106 Any non-financial investments such as real estate investments and
investments in assets for Islamic banks.
10601
Inside Qatar:
1060101
Equity Participation:
This item includes the existing balances of bank fixed shares in the capital of
companies and institutions inside Qatar.
1060102
Others:
This item includes any other long-term investments such as investing in nontradable or illiquid investment portfolios and funds, real-estate investments,
investments in assets (for Islamic Banks), and any other long-term
investments.
10602
Outside Qatar:
1060201
Equity participation:
The same as mentioned in 1060101 but outside Qatar.
1060202
Others:
The same as mentioned in 1060102 but outside Qatar.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
107
Net Fixed Assets:
This item includes sum of items 10701 and 10702.
10701
Bank use:
This item includes the sum of items 1070101 and 1070102.
1070101
Properties:
This item includes the net book value (after deducting the deprecation) for all
properties and lands owned for the bank use.
1070102
Other Fixed Assets:
This item includes the net book value (after deducting the deprecation) for
other fixed assets for the bank use as furniture / equipments / cars /……….etc.
10702
Other Purposes:
This item includes sum of items 1070201 and 1070202.
1070201
Inside Qatar:
This item includes the net book value (after deducting the deprecation) for
lands, properties and other fixed assets owned by the bank but not for the bank
use or its investments such as properties and fixed assets owned against debts.
1070202
Outside Qatar:
The same as mentioned in 1070201 but outside Qatar.
108
Other Assets:
This item includes the existing balances for any other assets that are not
classified on assets’ items mentioned earlier and it would be classified in
detailed table no. (12), annex no. (87), in page no. (560) .
1
Total Assets: This item includes sum of items 101 to 108.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
3- Filling in Instructions for the liability items:
201
Due to Qatar Central Bank (QCB):
20101
Placements:
This item includes sum of the existing balances due to QCB for all types of
placements at the bank what ever their maturity or types.
20102
REPO:
This item includes the existing liabilities on banks for QCB due to debt
securities selling and repurchasing arrangements.
20103
Others:
This item includes any other existing balances not classified in items 20101
and 20102.
202
Due to banks and financial institutions:
This item includes total existing balances due to banks and financial
institutions regardless their maturity and types, therefore it includes overdrafts
balances(VOSTRO), occasionally overdrawn balances (NOSTRO), deposits,
loans and any other existing balances due to banks.
Distinguish between banks, financial institution, branches and head-quarters
inside and outside Qatar should be considered in accordance with what is
mentioned in item 104 in the assets side.
203
Customer Deposit:
This item includes sum of the customer deposits in items 20301 and 20302,
which includes all deposits of public and private sectors unlike deposits of
banks and financial institutions listed in the previous item 202. Distinguishing
among the deposits should be considered according to the following types:
20301
Resident Accounts:
This item includes sum of items 2030101, 2030102 and 2030103 (demand –
saving – time).
A- Foreign employees operating inside Qatar at government institutions,
national companies and individuals with one year or more contract.
B- Branches of foreign companies and institutions that are permanently
operating inside Qatar in which they and their foreign employees have
economic interests.
C- Foreign non-profit institutions (with exception of embassies, consulates
and representative offices of the international institutions, etc.) operating
inside Qatar for no more than one year.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
D- Foreign investors that have shares in a national company and a permanent
residence in Qatar.
E- Branches of foreign navigation and airway companies.
As well as accounts of the national institutions and companies and Qatari
residents, considered as a resident accounts.
20302
Non-Resident Accounts:
This item includes sum of item 2030201, 2030202 and 2030103 (demand –
saving – time).
A- Embassies, consulates, representative offices of the international and
regional institutions and bodies, and their foreign employees.
B- Foreigners who have visit visas for less than one year.
C- Students of the national schools and universities that mainly came to Qatar
for purpose of studying.
D- Foreigners coming to Qatar for purpose of remedy in the national
hospitals.
E- Foreign employees officially operating in Qatar for no more than one year.
F- Foreign companies licensed abroad and fully or partially owned by
companies or institutions inside Qatar and do not operate inside Qatar for
more than one year.
G- Foreign companies operating by virtue of contracting with the government
or other residents for less than one year.
204
Debt Securities:
This item includes sum of the existing balances of the debt securities issued
by the bank in the form of certificate of deposit, bonds, or any other debt
securities.
20401
Certificate of Deposits:
This item includes sum of the existing balances of certificate of deposit issued
by the bank.
20402
Notes:
This item includes debt bonds whose maturity are not more 10 years.
20403
Bonds:
This item includes the long-term debt bonds whose maturity exceed 10 years.
20404
Others:
This item includes any other securities not classified in the above items.
205
Tenth Edition
Margin:
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
This item includes sum of the existing balances of the margin by customers
such as margin on credit, acceptances, guarantees or any other margins.
206
Provisions:
20601
Specific Loan Provision:
This item includes total balances of specific provisions composed due to
evaluating each loan.
20602
General Loan Provision:
This item includes total provision computed in general against total loans to
the private sector.
20603
Provision for Securities Portfolio:
This item includes the provision computed to cover the expected losses in the
securities portfolio.
20604
Provision for Long-Term Investment:
This item includes the provision computed to cover the expected losses in the
long-term investments.
20605
Interest in suspense:
This item includes sum of the balances of interests, profits and commissions
due from different credit and finance accounts to customers which were
suspended instead of posting them to profit.
20606
Other Provisions:
This item includes any other provisions not listed in the previous items
(detailed table is attached).
207
Other Liabilities:
This item includes any existing balances of other liabilities not classified in
the liabilities items mentioned above, it also contains net profits or losses of
bank's activity within the year (the losses are listed by negative sign), also net
profit or losses of the last year that have not been approved yet by the central
bank and the general association, while other liabilities items are classified in
the detailed table no. (16), annex no. (91), in page no. (564).
208
Capital Accounts:
This item includes sum of items 20801 and 20802.
20801
Tenth Edition
Tier 1:
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
This item includes fundamental capital accounts which are paid-up capital,
legal reserve, other reserves and retained profits.
20802
Tier 2:
This item includes balances of subordinated capital accounts consists of asset
revaluation reserve, subordinated term loans and other reserves if there is any.
While counting all the supervisory ratios and ceilings that was and is issued
by QCB (related to capital and reserves), taking sum of items 20801 and
2080202 (subordinated loans) should be considered.
2
Total liabilities: That item includes sum of items from 201 to 208.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
4- Contra Items:
That item includes items apparent in the bottom of the balance sheet and puts no.
(3) in the assets side and no. (4) in the liabilities side, and the amounts must be
equalized with the sum in the two items.
301,401
The indirect credit facilities:
This item contains sum of the existing balances of indirect credit facilities
provided to customers inside and outside Qatar and contains letter of credits,
acceptances and guarantee letters by all types issued in the favor of customers
as indicated in the attached table no. (17), annex no. (92), in page no. (565).
30101,40101
Inside Qatar:
This item includes sum of the existing balances of indirect credit facilities
provided to customers inside Qatar.
30102,40102
Outside Qatar:
This item includes sum of the existing balances of indirect credit facilities
provided to customers outside Qatar.
302,402
Financial Obligation:
This That item includes financial obligations issued by the bank and existing
on the date of the balance sheet such as unutilized line of credit and
underwriting facilities or any other similar financial obligations as indicated in
the attached table no. (17), annex no. (92), in page no. (565).
303,403
Investment Activities:
This item includes bank uses and investments (not for customers` benefit) of
all types of financial derivates such as swap, forward and future foreign
contracts, swap interest contracts, and options as indicated in the attached
table no. (17), annex no. (92), in page no. (565).
304,404
Others:
This item includes any other obligation or liabilities that are not listed in any
item of the previous items from (301,401) to (304,404).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
5- (5: 7) Investment Under Management:
It contains all activities managed by the bank for its customers whether portfolios,
funds, commodities or any other investment products managed for the customers,
including the following items:
701
Investment Portfolio Management for customers:
This item contains total assets of investment portfolios and packages managed
by the bank for customers as an agent of them.
702
Investment fund management:
This item contains total assets of investment funds managed by the bank.
703
Products held for customers:
This item means the total volume of customers` investments in securities,
foreign exchange, financial derivatives and any other investment products for
bank customers.
704
Others:
This item contains any other investment activities managed for the customers
and not listed in the items from (701) to (703).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (75)
Banks' Income and Expense Statement
As at ../../…
(In QR '000')
Description
LC
FC
Total
5 INCOME
501 INTEREST RECEIVED
50101 From QCB
50102 From Banks & fin. Inst.
5010201 Inside Qatar
501020102 Banks
501020102 Other Fin. Inst.
5010202 Outside Qatar
501020201 Banks
501020202 H.Q., Branches
501020203 Other Fin.Inst.
50103 Credit facilities
5010301 Inside Qatar
501030101 Over draft
501030102 Bills Diascounted
501030103 Loans
501030104 Others
5010302 Outside Qatar
50104 Trading Securities
5010401 Inside Qatar
501040101 Treasury Bills
501040102 Govt. Bonds
501040103 Other Bonds
501040104 Certificate of Deposit
501040105 Other Securities
5010402 Outside Qatar
501040201 Treasury Bills
501040202 Govt. Bonds
501040203 Other Bonds
501040204 Certificate of Deposit
501040205 Others
502 NET POSITION OF TRADING
SECURITIES PORTFOLIO
50201 Inside Qatar
5020101 Treasury Bills
5020102 Govt. Bonds
5020103 Other Bonds
5020104 Certificate of Deposit
5020105 Shares
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
502010501 Dividend
502010502 Capital Gain/ Loss
5020106 Other Securities
50202Outside Qatar
5020201 Treasury Bills
5020202 Govt. Bonds
5020203 Other Bonds
5020204 Certificate of Deposit
5020205 Shares
502020501 Dividend
502020502 Capital Gain/ Loss
5020206 Other Securities
503 NET POSITION OF LONG
TERM INVESTMENT
50301 Inside Qatar
50302 Outside Qatar
504 NET POSITION OF
FOREIGN EXCHANGE
505 COMMISSION RECEIVED
50501 credit Facilities
50502 Contra Items
5050201 Indirect Credit Facilities
5050202 Financial Obligations
5050203 Investment Activities
5050204 Others
50503 Investment Under
Management
50504 Other Commissions
506 UNUSUAL INCOME
507 PRIOR YEAR INCOME
508 OTHER INCOME
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
(In QR '000)
Description
6 EXPENSES
601 INTEREST PAID
60101 To QCB
60102 To Banks and Fin. Inst.
6010201 inside Qatar
601020101 Banks
601020102 Other Fin. Inst.
6010202 Outside Qatar
601020201 Banks
601020102 H.Q., Branches
601020103 Other Fin. Inst.
60103 Customer Deposit
6010301 Current, Call
6010302 Saving
6010303 Time
60104 Debt Securities
6010401 Certificate of deposit
6010402 Notes
6010403 Bonds
6010404 Others
602 COMMISSION PAID
LC
FC
Total
603 PROVISIONS FOR LOAN
LOSSES AND OTHER CHARGES
60301 Specific Loan Provision
60302 General Loan Provision
60303 Provision for Trading
Securities Portfolio
60304 Provision for Long Term
investment
60305 Write Off
60306 Other Provisions and Charges
604 DESCRIPTION
605 GENERAL AND
ADMINISTRATION EXPENSES
60501 Staff Cost
60502 Others
606 UNUSUAL LOSSES
(CHARGES)
607 PRIOR YEAR LOSSES
(CHARGES)
608 OTHER EXPENSES
NET PROFIT/LOSS (5-6)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (76)
Table (1)
(101) Cash and Precious Metals
As at …/…/..
(In QR '000')
L .C
F.C
Total
10101 Notes
10102 Coins
10103 Precious Metals
1010301 Gold
1010302 Silver
1010303 Others
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (77)
Table (2)
(102 +104) Breakdown of Balances Maintained with QCB/Banks/Other Financial Institutions
According to Maturity
As at …./…./..
(In QR'000')
Description
Demand
<1 Month
1 to 3
months
>3 to 6
Months
>6 to 9
Months
>9 Months to 1
year
>1 to 2
years
>2 years
Total
Due from QCB
104 Due from banks & fin.inst.
104/01 Inside Qatar
104/01/01 Banks
(01) Placements
(02) Loans
104/01/02 other fin. Inst.
(01) Placements
(02) Loans
104/02 outside Qatar
104/02/01 Banks
(01) Placements
(02) Loans
104/02/02 H.Q. and branches
(01) Placements
(02) Loans
Total of 102+104
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (78)
Table (3)
(103) Breakdown of Securities Portfolio by Maturity
as at …./…./..
Description
<1 Month
1 to 3 months >3 to 6 Months
>6 to 12
Months
>12 Months
Total
103/01 inside Qatar
103/01/01 Treasury Bills
103/01/02 Govt. Bonds
103/01/03 Bonds Guaranteed by Govt.
103/01/04 Certificate of Deposit
103/01/05 other Bonds
103/01/06 Securities issued by central bank
103/01/07 Shares
103/01/08 others
103/02 Outside Qatar
103/01/01 Treasury Bills
103/02/02 Govt. Bonds
103/02/03 Certificate of Deposit
103/02/04 other Bonds
103/02/05 Shares
103/02/06 others
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (79)
Table (4)
(105) Breakdown of Credit Facilities by Maturity
as at …./…./..
(In QR '000')
Description
Regular
1 to 3
over
<1 Month
months
draft
>3to6
Months
>6to 12
Months
>1 to 2
years
>2 to 3
years
>3years
under
Past due settlem
ent
Total
105/01 Inside Qatar
105/01/01 over draft
105/01/02 Bills Discounted
105/01/03 Loans
105/01/04 Others
105/02 Outside Qatar
105/02/01 over draft
105/02/02 Bills Discounted
105/02/03 Loans
105/02/04 Others
Total 105/01+105/02
*Past due : Loans due but not paid for more than 3 months
Under settlement draft Under liquidation
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (80)
Table (5)
(105) Breakdown of Credit Facilities by Collaterals
as at …./…./..
(In QR 000')
Guarantee
1) Against Customer Deposits
2) Against Bank Guarantee
3) Against Government Guarantee ( or Govt. Bonds)
4) Against Real Estate mortgages
5) Against Other Mortgages/ Hypothecations
6) Against Financial Papers
7) Against Assignments
8) Against Salaries
9) Against Other Tangible securities
10) Personal Guarantee of others
11) Unsecured
Total
Tenth Edition
Inside Qatar
Outside Qatar
Total
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (81)
Table (6)
(105) Breakdown of Credit Facilities by Economic Sectors
as at …./…./..
(In QR '000')
Description
Overdraft
(01)
Bills Discounted
(02)
Loans & Other
Advances (03+04)
Total
F.C.
105/01 Inside Qatar
(01) Public Sector
(01) Government
(02) Gover.Institutions
(03) Semi Gover.Inst.
(02) Private Sector
(01) Industry
(02) General Trade
(03) Services
(04) Contractors
(05) Real Estate
(06) Consumption
(07) Other sectors and Activities
Activities
Total 105/01
105/02 outside Qatar
(01) Public Sector
(02) Private Sector
Total 105/ (105/01 +105/02)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (82)
Table (7)
(105) Credit Classification According to Quality
as at …./…./..
(In QR '000')
Grades
(1) inside Qatar
Direct
Indirect
Facilities
Facilities
105/01
3/01/02
(2) Outside Qatar
Direct
Indirect
Facilities
Facilities
105/02
3/01/02
(1+2) Total
Direct
Indirect
Facilities
Facilities
105
3/01
Percentage %*
Direct
Facilities
Indirect
Facilities
(1) Low Risk- Excellent
(2) Standard/ Satisfactory Risk
(3) Substandard - Watch
(4) Doubtful
(5) Bad Debts
Total
(Grades From 1 to 5 According to QCB definitions)
- Total (1+2) of each Grade
*Percentage:
Grand Total (1+2) of all Grades
Tenth Edition
=
%
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (83)
Table (8)
(105) Breakdown of Direct/Indirect Credit Facilities by Amount Denominations and Number of Customers
(Non-Government)
as at …./…./..
Inside Qatar
Amount
denominations
(Per Customer)
(In QR '000')
Total direct and
indirect (1)
no. of
customers
Billsdiscounted
Total
Over
direct
Loans and
draft
Other
Facilities
Advances
Outside Qatar
Letter of
Total
Credit
Letter Of
Indirect
Acceptances Guarantee
Facilities
+ Others
Amount
Total direct and
indirect (1)
no. of
customers
Amount
Direct
Indirect
Facilities Facilities
Grand Total 1+2
Of which Bad and
Doubtful
no. of
customers
no. of
customers
Amount
Amount
<100
100 <500
500 <1000
1000 <5000
5000 <10000
10000 <20000
20000 <30000
30000 <50000
50000 <100000
100000 and over
* According to Q.C.B. Credit Classification Grade (4+5)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (84)
Table (9)
(106) Long-Term Investment
as at …./…./….
(In QR '000')
Description
Inside Qatar (106/01)
(01) Equity Participation
(01) Subsidiaries
(02) Associates
(03) Others
(02) Other Long Term Investment
(01) Real Estate
(02) Others
Total
Subsidiaries: Bank Participation 50% and over
Associates : Bank Participation 20% >50%
Tenth Edition
Outside Qatar (106/02)
Total (106)
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (85)
Table (10)
(107/01) Net Fixed Assets For Bank Use
as at …./…./..
(In QR '000')
Description
Cost
Rate of %
Depreciation
Prov. Of
Depreciation
Net Book Value
107/01/01 Properties
107/01/02 other Fixed Assets
(01) Furniture Fixture
(02) Equipments & Machinery
(03) Cars
(04) Computer Equipments
(05) Others
Total 107/01
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (86)
Table (11)
(107/02) Net Fixed Assets ( For other purposes)
(Net Value After Depreciation)
as at …./…./..
(In QR '000')
Description
Owned for 1-3 Years
Owned for more than3
Years
Total
107/02/01 Inside Qatar
(01) Against Loans Settlement:
(01) Lands
(02) Buildings
(03) Others
(02) Other purposes
107/02/02 Outside Qatar
(02) Against Loans Settlement:
(01) Lands
(02) Buildings
(03) Others
(02) Other purposes
Total 107/02
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (87)
Table (12)
(108) Breakdown of Other Assets
as at …./…./..
Description
108/01 Amounts Receivable
108/02 Prepayments
108/03 Accrued Income
108/04 Clearing Cheques
108/05 Amounts in Suspense
108/06 Others ( Details to be attached)
L.C.
F.C.
Total
Total
Tenth Edition
Banks/Mach 2008
Part (XII) - Tables, Forms and Filling in Instructions
The Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (88)
Table (13)
(201, 202) Breakdown of Balances Due to QCB/Banks and Other Financial Institutions
as at …./…./..
Description
Demand <1 Month
1 to 3 months
>3 to 6 Months
>6 to 9 Months
>9 Months to 1 year
>1 to 2 years
>2 years
Total
201 Due to Q.C.B.
(01) Placements
(02) REPOs
(03) Other
202 Due to banks & fin. Inst.
202/01 Inside Qatar
202/01/01 Banks
(01) Placements
(02) REPOs
(03) Borrowing
202/01/02 other fin. Inst.
(01) Placements
(02) REPOs
(03) Borrowing
202/02 Outside Qatar
202/02/01 Banks
(01) Placements
(02) REPOs
(03) Borrowing
202/02/02 H.Q. and branches
(01) Placements
(02) REPOs
(03) Borrowing
202/02/03 other fin. Inst.
(01) Placements
(02) REPOs
(03) Borrowing
Total of 201+202
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (89)
Table (14)
(203) Breakdown of Deposits as Per Maturity and According to Sectors
as at …./…./..
(In QR '000')
Description
Time Deposits
Current and
1-3
>6-12
Savings
<1 Month
>3-6 Months
Call
Months
Months
>1-2
years
>2 years
Total
203/01 Residents
(01) Public Sector
(01) Local currency
(01) Government
(02) Government Institutions
(03) Semi-Government
(02) Foreign Currency
(01) Government
(02) Government Institutions
(03) Semi-Government
(02) private sector
(01) Local currency
(01) Personal
(02) Institutions and Companies
(02) Foreign currency
(01) Personal
(02) Institutions and Companies
203/02 Non- Resident.Acct.
(01) Local currency
(01) Personal
(02) Other Sectors
(02) Foreign currency
(01) Personal
(02) Other Sectors
Grand Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (90)
Table (15)
(203) Breakdown of Customer Deposits by Amount Denominations
And number of Customers (Non-Governmentt)
as at …./…./..
Resident
Amount Denominations
(Per Customer) In QR
'000'
Total Resident
no. of
Amount
customers
Non Residents
Current
Time
Savings
and Call
Deposits
Total Customer
Dept. (203)
Of Which Inactive
Acct.
no. of
no. of
no. of
Amount
Amount
Amount
customers
customers
customers
> 50 to 100
>100 to 500
>500 to 1000
>1000 to 5000
>5000 to 10.000
>10.000 to 20.000
>20000 to 30.000
>30000 to 50000
>50.000 to 100.000
>100.000
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (91)
Table (16)
(207) Breakdown of Other Liabilities
as at …./…./..
Description
207/01 Amounts Payable
207/02 Dividends Payable
207/03 Accruals
207/04 Amounts in Suspense
207/05 Net Profit ( loss) Current Year*
207/06 Net Profit ( loss) last Year**
207/07 Other ( Details to be attached)
Total
L.C.
F.C.
Total
*(1) Net Profit ( loss) Current Year: For the Current period from Jan. to date.
**(2) Net Profit ( loss) Last Year: Under Approval of QCB and shareholders.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (92)
Table (17)
(3) Details of Contra Items
as at …./…./..
(In QR '000')
Description
Local currency
Foreign currency
Total
3/01 Indirect Credit Facilities
3/01/01 Inside Qatar
3/01/01/01 Letter of Guarantee
3/01/01/01/01 Bid Bonds
3/01/01/01/02 Advance Payment Bonds
3/01/01/01/03 Performance Bonds
3/01/01/01/04 Loans Payment
3/01/01/01/05 Shipping Guarantee
3/01/01/01/06 Others
3/01/01/02 Letter of Credit
3/01/01/02/01 Import
3/01/01/02/02 Export
3/01/01/02/03 Acceptances
3/01/01/03 Others
3/01/02 Outside Qatar
3/01/02/01 Letter of Guarantee
3/01/02/02 Letter of Credit
3/01/02/03 Acceptances
3/01/02/04 Others
3/02 Financial Obligations
3/02/01 Unutilized Line of Credit
3/02/02 Underwriting Facilities
3/02/03 Others
3/03 Investment Activities
3/03/01 Forward Commitments
3/03/02 Financial Futures
3/03/03 Interest rate Swaps
3/03/04 Currency Rate Swaps
3/03/05 Options
3/03/06 Others
3/04 Others
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (93)
Table (18)
(50103) Breakdown of Interest Received on Credit Facilities by Economic Sectors
Inside Qatar
as at …./…./..
(In QR '000')
Description
Overdraft 01
LC
FC
Bills Discounted 02
LC
FC
Loans and Other
Advances 03+04
LC
FC
Total
LC
FC
5010301 - Inside Qatar
01 Government
02 Private Companies And Institutions
03 Personal
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (94)
Table (1)
Financial Investments/By the Principal Items
As at the end of …./….
Bank Name: ……………………………………………………………..
(In QR'000')
Item (103)
Description
Item (106) *
Total
Fair
Fair
Value by
For
For
For
For
Value
Total Profits
Total
Maturity Sale
Maturity Sale
Reserve
and
For
By
Losses **
trading origin
Fair Value by
Profits and
Losses
Inside Qatar
Treasury Bills
Govt. Bonds
Bonds Guaranteed by Govt.
Certificates of Deposit
Other bonds:
From banks
From companies
Others
Securities issued by QCB
Stocks
Others: ***
Bond funds and
portfolios
Stock fuunds and
portfolios
Other funds and
portfolios
Outside Qatar
Treasury Bills
Govt. Bonds
Certificates of Deposit
Other bonds:
From banks
From companies
Others
Stocks
Others: ***
Bond funds and
portfolios
Stock fuunds and
portfolios
Other funds and
portfolios
Total
* Financial Investments Only
** By Origin
*** Including Funds & Portfolios
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (95)
Table (2)
Trading Book in Securities/Item 103
Investmant in Bonds, Instruments and Debt Securities (Per Investment)
As at the end of …./…..
Bank Name:
Date
Investment Name and Type
Purpose of
Investment
Issuing
Entity
Issuing
location
Currency
Purchase
Maturity
Book Value
Book Value At
31/12 of previous
Year **
Last
Month
Current
month
First: Inside Qatar*
Fair Value
Reserve
(In QR '000')
Ratio of
Net Book Value
Provision minus the Fair Investment to
Balance (If
Bank's
Value and
found)
Capital and
Provision
Reserve
Reserves
Total Of First
Second: Outside Qatar*
Total Of Second
Total Of Inside and Outside
Qatar
NB:
Net book value minus fair value and provision reserve
Ratio of Investment to Bank's Capital and Reserevs
=
Bank's basic capital (item 20801)
* Investments are listed sequencly according to the classification of item (103) by subtotal of each one.
** Government bonds outside Qatar contains the bods issued from Central Banks
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (96)
Table (3)
Investment in stocks per investment/Item 103
As at the end of …./…..
Bank Name:
(In QR '000')
.
Book Value
Company Name
Purpose of Nationality of
Investment the Company
Currency
Company's
Capital
Stocks
Book Value at
Stocks
31/12 of previous
Fair Value
Year
Last
Month
Current
month
Fair Value
Reserve
Provision
Balance (If
found)
Net Book Value
minus the Fair
Value and Provision Bank's Capital
and Reserves
Reserve
Company's
Capital
First: Inside Qatar
Total Of First
Second: Outside Qatar
Total Of Second
Total
NB:
Ratio of participation to bank's capital and
reserves
=
Net book value minus fair value and provision
reserve
Bank's basic capital (item 20801)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (97)
Table (4)
Investment in Stocks per Investment/Item 106
As at the end of …./…..
Bank Name:
(In QR '000')
Book Value
Company Name
Purpose of
Investment
Circulated
(Noncirculated)
Nationality
of the
Company
Currency
Company's
capital
Stocks
Stocks
Fair
Value
Book Value at
31/12 of
previous Year
Last
Month
Current
month
Ratio of Participation to
Provision Net Book Value minus
Fair
Value Balance (If the Fair Value and
Reserve
found)
Provision Reserve
Bank's
Capital and
Reserves
Company's
Capital
First: Inside Qatar
A- Subsidiaries
1
2
3
B- Affiliates
1
2
3
C- Other Companies
1
2
3
Total Of First
Second: Outside Qatar
A- Subsidiaries
1
2
3
B- Affiliates
1
2
3
C- Other Companies
1
2
3
Total Of Second
Total
NB:
Ratio of participation to Bank's Capital
and Reserves
Tenth Edition
Net book value minus fair value and provision reserve
=
Bank's Basic Capital (item 20801)
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (98)
Table (5/1)
Investment in Funds and Portfolios Dealing with Bonds, Instruments, and Debt Securities within Items (103 + 106)
As at the end of …./…..
Bank Name:
(In QR '000')
Date
Fund/Portfolio Name
Purpose of
Investment
Nationality
Currency
Purchase
Book Value At
31/12 of previous
Maturity
Year
Book Value
Last
Month
Current
month
Fair
Value
Reserve
Net Book Value minus the
Provision Balance (If
Ratio of Portfolio or Fund to the
Fair Value and Provision
found)
Bank's Capital and Reserves
Reserve
First: Within Item (103)
A- Inside Qatar
1
2
3
B- Outside Qatar
1
2
3
Total Of First
Second: Within Item (106)
A- Inside Qatar
1
2
3
B- Outside Qatar
1
2
3
Total Of Second
Total
NB:
Ratio of participation to Bank's Capital and
Reserves
Tenth Edition
Net book value minus fair value and provision reserve
Bank's Basic Capital (item 20801)
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (99)
Table (5/2)
Investment in Funds and Portfolios Dealing with Stocks within Items (103 + 106)
As at the end of …./…..
Bank Name:
(In QR '000')
Date
Fund/Portfolio Name
Purpose of
Investment
Nationality
Currency
Purchase
Maturity
Book Value
Book Value At
31/12 of previous
Last
Year
Month
Current
month
Fair Value
Reserve
Provision
Balance (If
found)
Net Book Value
minus the Fair Ratio of Portfolio or
Value and
Fund to the Bank's
Provision
Capital and Reserves
Reserve
First: Within Item (103)
A- Inside Qatar
1
2
3
B- Outside Qatar
1
2
3
Total Of First
Second: Within Item (106)
A- Inside Qatar
1
2
3
B- Outside Qatar
1
2
3
Total Of Second
Total
NB:
Ratio of participation to Bank's Capital
and Reserves
Tenth Edition
Net book value minus fair value and provision reserve
=
Bank's Basic Capital (item 20801)
Banks/March 2008
Part (XII) - Tables, Forms and Filling Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (100)
Table (5/3)
Investment in Funds and Portfolios within Items (103 + 106), except for Tables (5/1 & 5/2)
As at the end of …./…..
Bank Name:
(In QR '000')
Date
Fund/Portfolio Name
Purpose of Investment
Nationality
Currency
Book Value At 31/12
Purchase Maturity of previous Year
Book Value
Last
Month
Current
month
Fair Value
Reserve
Provision
Balance (If
found)
Net Book Value minus the
Fair Value and Provision
Reserve
Ratio of Portfolio or Fund to
the Bank's Capital and
Reserves
First: Within Item (103)
A- Inside Qatar
1
2
3
B- Outside Qatar
1
2
3
Total Of First
Second: Within Item (106)
A- Inside Qatar
A/1 Financial
1
2
3
A/2. Real Estate and other assets
1
2
3
B- Outside Qatar
B/1 Financial
1
2
3
B/2 Real Estate and other assets
1
2
3
Total Of Second
Total
NB:
Ratio of participation to Bank's Capital and Reserves
Tenth Edition
=
Net book value minus fair value and provision reserve
Bank's Basic Capital (item 20801)
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (101)
Table (6)
Details of the Non-Financial Investments (Within item 106)
as at …./…./..
(In QR '000')
Bank Name:………………………..
Book Value
Investment name
Investment
Location or
Nationality
Investment
Date
Purchasing
Cost
Accumulated
Depreciation Up
till now
Last
Month
Current
Month
Provision for
Price
Depreciation
Ratio of
Net Book
Investment to
Value minus
Bank's Capital
the Provision
and Reserves
First: Real Estate (Investment for
Trade)
a-Inside Qatar
123b-Outside Qatar
123Total of first:
Second: Investment for Leasing (Real
Estate and Other Assets)
a-Inside Qatar
123b- Outside Qatar
123Total of second:
Third : Others
a-Inside Qatar
123b- Outside Qatar
123Total of third
Total Inside Qatar
Total Outside Qatar
Total Inside and Outside Qatar
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling in Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (102)
Table (7)
Due From Banks and Local Institutions (104\01) and Due To Banks and Local Financial Institutions (202\01)
as at …./…./..
(In QR '000')
Bank Name:…………………………………
Due From Banks and Local Financial Institutions
Name of the
Bank or the
Fin. Inst.
123456-
The Equivalent
Currency
in Q.R.
Deposit Type
Current \ Time
Due to Banks and Local Financial Institutions
Due
Date
Name of the
THE Equivalent in
Bank or the Fin. Currency
Q.R.
Inst.
Deposit Type
Current \ Time
Due
Date
123456-
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (103)
Table (8)
Details Of Other Debt Securities (204\04)
as at the End Of …./…..
Bank Name:………………………………
(In QR '000')
Item Components
Amount
123456Total
Bank Stamp
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (104)
Table (9)
Details Of Other Cash Margins (205\03)
as at The End Of …../…...
Bank Name:………………………………
(In QR '000')
Item Components
Amount
123456Total
Bank Stamp
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (105)
Table (10)
Details Of Other Provisions (06\206)
as at The End Of …./…...
Bank Name:………………………………
(In QR '000')
Item Components
1- Provision for contingent liabilities
2-Provision for retirement
3-Provision for bank-owned real estate
4-Provision for causes
5- Provision for the banking operational risk
6- Provision for due from banks
7- Others
Tenth Edition
Amount
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (106)
Table (11)
Details Of The Supplementary Capital (20802)
as at the end of …./..
Bank Name:……………………………….
(In QR '000')
First: Asset Evaluation Reserve (2080201)
Previous
Month
Current
Month
(By each investment )
1- Fair Value Reserve
1/11/21/31/41/51/61/71/81/91/10-
2- Other Assets Evaluation Reserve (to be mentioned)
2/12/22/32/42/52/62/72/82/92/10-
Total Of First
Second: Subordinated Loans(2080202)(By The Lending
Entity)
12345-
Total of Second
Third :Others (2080203)
12345-
Total of Third
Total
Bank Stamp
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (107)
Table (12)
Direct Credit Facilities (105) and Customers' Deposits (203)
By The Bank Branches
as at the end of …./..
Bank Name:……………………………….
Headquarter and Branches Inside
Qatar by Towns and areas
1-The Headquarter
2345678910111213Total
(In QR '000')
Credit Facilities
Direct
Indirect
Customers'
deposits
For National Banks which have Branches abroad
The Branch Name \ by Country\
Town
123456Total
Credit Facilities
Direct
Indirect
Customers'
deposits
Bank Stamp
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (108)
Table (13)
Direct Credit Facilities outside Qatar (105/02)
as at the end of …./..
Bank Name:……………………………….
Name of the
Borrowing Entity
Nationality
International
Credit
Classification
Currency
Financing\ Loan Financing\ Loan
Due date
Type
Granting Date
Existing
balance
Existing balance's
Percentage to
Equity
Collateral
Government
Companies
Semi-Government
Companies
Total of Public
Sector Companies
Private Sector
Companies
Total of Private
Sector Companies
Total of Credit
Facilities
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (109)
For Islamic Banks
Table (14)
Details Of International Murabaha in Commodities and Metals Within item (104/02)
as at the end of …./….
Bank Name:……………………………….
Name of the Bank\ Institution
(In QR '000')
Nationality Country
Commodity
Due
Amount Murabaha Operation
Type
Date
Maturity
123456789101112131415Total (Second)
Total ( First+ Second )
Bank Stamp
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (110)
Commercial Banks
Table (15/A)
Credit Facility Rating by Risk and Collectability
as at the end of …./..
Bank Name:……………………………….
Credit Classification*
Credit Type
(In QR '000')
Category A
Category B
Excellent Accounts Standard Accounts
Balance
%**
Balance
%**
Category C
Substandard
Accounts
Balance
%**
Category D
Category E
Doubtful Accounts
Bad Accounts
Balance
Balance
%**
Total
Categories
balances***
%**
Direct Credit
1- Discounted Bills
2- Overdraft
3- loans
Total Direct Credit
Indirect Credit
1- LO
2- LC
3- Acceptances
Total Indirect Credit
Total Credit Facilities
In-Kind Guarantees
Provisions and Suspended
Interests
a- Provisions
b- Suspended Interests
* The Classification is conducted according to the instructions.
Bank Stamp
**The percentage means (the category balance to the balances of categories)
*** Total balances should be equalized with the total balance of Credit to customers in the monthly statement of assets and liabilities.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (111)
Islamic Banks
Table (15/B)
Classification of Financing Accounts by Risk and Collectability
as at the end of …./..
Bank Name:……………………………….
Credit Classification*
Credit Type
(In QR '000')
Category A
Category B
Category C
Category D
Category E
Excellent Accounts
Standard Accounts
Substandard Accounts
Doubtful Accounts
Bad Accounts
Balance
%**
Balance
%**
Balance
%**
Balance
%**
Balance
Total Categories
balances***
%**
Direct Credit
1- Murabaha and Musawama
2- Istisnaa
3- Mudaraba
4- Musharaqa
5- Others
Total Direct Credit
Indirect Credit
1- LO
2- LC
3- Acceptances
Total Indirect Credit
Total Credit Facilities
In-Kind Guarantees
Provisions and Suspended Profits
a- Provisions
b- Suspended
Profits
Granted
Credit
Facilities for
Governmental and Semi-governmental
Sectors
Direct Credit
Indirect Credit
* The Classification is conducted according to the instructions.
**The percentage means (the category balance to the balances of categories)
*** Total balances should be equalized with the total balance of Credit to customers in the monthly statement of assets and liabilities.
Tenth Edition
Bank Stamp
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (112)
Table No. (16)
Bank:
Currency Positions as at
/
/
Amounts are recorded in foreign currency
Assets
Description
ASSETS
101 - Cash and Precious metals
102 - Due from QCB
10201 - Required Reserve
10202 - Others
103 - Trading Securities Portfolio
10301 - Inside Qatar
10302 - Outside Qatar
104 - Due from Banks & Fin. Inst
10401 - Inside Qatar
10402 - Outside Qatar
105 - Credit Facilities
10501 - Inside Qatar
10502 - Outside Qatar
106 - Long Term Investments
10601 - Inside Qatar
10602 -Outside Qatar
107 - Net Fixed Assets
10701 - Banks Use
10702 - Other Purposes
108 - Other Assets
1-TOTAL ASSETS
Forward purchases
TOTAL Assets and forward purchases (1)
Foreign Exchange Rate
Equivalent in QR
Tenth Edition
QR
Foreign Currency
Pds. Stg. Jap.Yen
USD
Euro
Others
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank:
Currency Positions as at
/
/
Amounts are recorded in foreign currency
Liabilities
Description
LIABILITIES
201 - Due to QCB
202 - Due to Bank & Fin inst
20201 - Inside Qatar
20202 - Outside Qatar
203 - Customer Deposit
20301 - Resident
20302 - Non Resident
204. - Debt securties
205 - Margins on
206 - Provisions
207 - Other Liabilites
208- Capital Accounts
2- Total Liabitites
Foreard sales that could lead to risk
Total Liabilites and forward sales(2)
Foreign Exchange Rate
Equivalent in QR
Long(short) (1-2)
Long position equivalent in QR
Short position equivalent in QR
Tenth Edition
QR
Foreign Currency
Pds. Stg. Jap.Yen
USD
Euro
Others
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL
0
0
0
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (113)
Table (17)
Assets and Liabilities Classification by Interest Rate levels of the ended period of the current year
1/1/…../..../………..
Bank Name:………………………………
First: Assets
(In QR '000')
Balances with banks
including loans
Interest rate
Securities (excluding of
stocks)
Direct credit facilities
Other assets
Total assets
Average
Average
Average
Average
Average
Annual
Annual
Annual
Annual
during Interest
during Interest
during Interest
during Interest
during Interest
interest
interest
interest
interest
the
amount
the
amount
the
amount
the
amount
the
amount
rate
rate
rate
rate
period
period
period
period
period
Annual
interest
rate
0%
to 1%
-2%
-3%
-4%
-5%
-6%
-8%
-10%
-12%
More than 12%
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Second: Liabilities
(In QR '000')
Banks' Deposits including the
borrowed funds
Interest rate
Average
during the
period
Interest
amount
Annual
interest rate
Issued debt Securities
Average
during the
period
Interest
amount
Annual
interest
rate
Customers' Deposits
Average
during the
period
Interest
amount
Annual
interest
rate
Other liabilities
Average
during the
period
Interest
amount
Total Liabilities
Annual
interest
rate
Average
during the
period
Interest
amount
Annual
interest
rate
0%
to 1%
-2%
-3%
-4%
-5%
-6%
-8%
-10%
-12%
More than
12%
Total
Commissions on direct credit facilities till that date reached (………….) thousand Qatari Riyals
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (114)
Form A / 1
Profits and Losses Account
From 1/1/….. Till 30/6/……
(In QR '000')
Expenses
1- Expenses and Losses of
Financing and Investment
2- Financing and Investment
Provisions
3- General and Administrative
Expenses
4- Other Expenses
Net Profit (Loss)
Total
Tenth Edition
30/6/
current
year
30/6/
last
year
Revenues
30/6/
current
year
30/6/
last
year
1- Financing and
Investment Revenues
2- Retainable provisions
3- Banking operations
Revenues
4-Other Revenues
Total
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (115)
Form A /2
Distribution of a Biannual Payment on Account for Depositors
For Year …………..
1- Calculating The Depositors' Share of profits
(In QR '000')
Net Profit
Depositors' Share of net profit
Deducting The Share of bank Mudaraba
Depositors' Net Share Till 30/6
Payment under collection which the bank desires to Allocate
Difference
2- Allocation Rates
(In QR '000')
By Depositors net
share
By Payment under
collection required to be
allocated
Total In
Total In
Return Rate
Return Rate
QR '000'
QR '000'
Deposits for more than one year
Deposits for a year
Deposits for 6 months
Deposits for 3 months
Deposits for a month
Distinguish Deposits
Saving Deposits
Investment Demand Deposits
Broken Deposits
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (116)
Form B\1
Profits and Losses Account
For The Fiscal Year Ended at 31/12/……..
(In QR '000')
Expenses
1- Expenses and Losses of
Financing and Investment
2- Finance and Investment
Provisions
3- General and Administrative
Expenses
4- Other Expenses
Net Profit (Losses)
Total
Tenth Edition
30/6/
30/6/
current
last year
year
Revenues
30/6/
30/6/
current
last year
year
1- Finance and
Investment Revenues
2- Retainable provisions
3- Revenues of Banking
Operations
4-Other Revenues
Total
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Monthly Statement of Assets & Liabilities & Closing Accounts
Annex No. (117)
Form B/2
The Depositors Share of Profits
At the End of Year …………..
1- Calculating The Depositors Share of Profits
(In QR '000')
Net Profit
Depositors Share of net profits before deducting the bank mudarabah
Deducting The Share of bank mudarabah
The Net Depositors' Share after deducting the bank mudarabah
Value of the Provided Subsidy
The Final Depositors' Share after the Subsidy
2- The Allocation Rates
(In QR '000')
Depositors
The Bank The Net Depositors' Return Rate Value of the
Share before
The Bank
Return Rate
mudarabah Share after deducting BEFORE
Subsidy
AFTER The
deducting the mudarabah
Statement
the declared
The
Provided by
Declared
Subsidy %
bank mudarabah Declared %
mudarabah
Share
Subsidy
%
the bank
Value
Deposits for
more than one
year
Deposits for a
year
Deposits for 6
months
Deposits for 3
months
Deposits for a
month
Distinguish
Deposits
Saving
Deposits
Investment
Call Deposits
Broken
Deposits
Total
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Payment Systems and Spontaneous Settlements
Annex No. (118)
On-Line Check Clearing
Fees, Times, & Working Hours
Acronyms
BFD: Bank of First Deposit (Check Acquiring Bank)
PAY: Bank Paying The Check Amount. (Check Issuer Bank)
QCB: Qatar Central Bank
1.Check depositor can specify the priority of the check:
Charge Category
Priority Level
Executive
* Special Clearing
High
Medium
Regular **
Response
Period A
Period B
Period C
Period D
Must be sent before 18:00 (6:00 p.m.) And
cleared before 22:00 (10:00 p.m.)
Customer
Pays
BFD
Receives
QCB
Receives
PAY
Receives
A
B
C
D
E
A1
B1
C1
D1
E1
A2
B2
C2
D2
E2
A3
B3
C3
D3
E3
* For Check amount QR 250,000.00 and above
** All checks must be cleared on the same day they were presented.
2.
All checks cleared during the official opening of the safes at QCB will be posted directly to the
clearing account of the bank. After such hours all check will be posted the following day.
Fees, Periods, and Times references:
1.
Fees:
A
B
QAR
20
50
QAR
A1
10
B1
25
QAR
A2
1
B2
1
QAR
A3
9
B3
24
Fees are charged even if checks are rejected
C
10
C1
C2
C3
D
5
5
1
4
D1
D2
D3
E
0
2
1
2
E1
E2
E3
0
1*
0
* Paid by the acquiring bank.
2.
Periods:
Type
Period A
Period B
Period C
Period D
Minutes
10 Minutes
30 Minutes
60 Minutes
2 Hours
3.
All checks presented after customer-banking hours are treated as regular and must be
presented before 18:00 hours and cleared before 22:00 hours.
4.
All checks presented during holidays will be cleared by maximum 22:00 hours next
working day.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Licenses, Registration and Fees - Banks
Annex No. (119)
Main Data for Registration of Banks Operating in Qatar
-
-
-
-
-
-
-
Bank Name:…………………………………………….………………………………………
Legal Status:……………………...……………………………………………………………
Nationality:……………………………………………………………………………………
Commercial Registry Code:……………………………………………………………………
Address of Headquarter:……………………………………………………………………….
Starting Date of Activity In Qatar:………\………\……………………………………………
Authorized Capital:………………………………. Paid-Up Capital:…………………………
Number, address of the operating branches of category B:
1-………………………………………
…………………………………...……
2-………………………………………
…………………………………………
Number, address of the operating branches of category C:
1-………………………………………
…………………………………...……
2-………………………………………
…………………………………………
Number, address of the operating ATM:
1-………………………………………
…………………………………...……
2-………………………………………
…………………………………………
Members of the board of directors:
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
General Manager \ Chief Excecutive Officer:
Name:…………………………………………………………………………….
Employees who are directly reporting to the general manager or chief executive officer:
Names:…………………………………………………………………………….
Title in the organizational structure:…………………………………………………
QCB's Approval Date:………\………\………………………………………..
The Internal Auditing Manager:……………………………………………………………….
Name:…………………………………………………………………………….
QCB's Approval Date:………\………\………………………………………..
Account Auditors
1-………………………………………
Appointment Date:………..…………………
2-………………………………………
Appointment Date:………..…………………
Code number of the account auditors registry:……………………………….
………………………………………………………………………………………………
General Manger's\Cheif Executive Officer's Signature
Bank's Stamp
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Licenses, Registration and Fees - Banks
Annex No. (120)
Form No. (1)
Real Estate Financing Ratio
As at the End Of …./…...
The Bank Name:………………………………
(In QR '000')
Item name
The Numerator
1 Real Estate Financing
2 Exceptions
A- Real Estate Financing granted to projects of the
government and its institutions
B- Real Estate Financing granted to building
constructors with the public and private sectors
C- Real Estate Financing collateralized by the
following:
Government or governmental institutions
Cash collateral, provided that the exceptional
financing should not exceed the value of such
collateral
Unconditional Banking Collateral granted by banks
of strong financial positions. Such collaterals shall
be automatically renewable till the customer can
settle the debt.
Symbol*
Amount
11\4
11\4\1
11\4\2
11\4\3
11\4\3\1
11\4\3\2
11\4\3\3
Personal Real Estate Financing against the
customers' salaries which are subject to conditions
11\4\3\4
and rules of regulation of the credit facilities granted
to individuals.
Net real estate financing(1-2)
Equity (Tier1)
Total Customer Deposits
The Percentage %
Net real estate financing ÷ equity
Net real estate financing ÷ total customer deposits
* According to what mentioned in the book of instruction to banks page no. (128)
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Policies and Concentrations
Annex No. (121)
Form no. (2)
Calculation Form of Real Estate Financing to Equity
or to Customers' Total Deposits Ratio
Bank Name:………………………………for Month …………../……………..
Dates of working
days during the
Month
The Violation in the real estate ratio
Real Estate Financing
Percentage of
Equity
Net Real
Real Estate
Exceptions
Estate
Financing
(2)
Financing 1(1)
Customers' Exceeding
2 (3)
Equity (4)
Deposits (5) amount (6)
Customers' Deposits
Excess
Excess
above the Exceeding
above the
ratio (7) amount (8)
ratio (9)
(ceiling)
The fine amount of
exceeding the ratio
Equity
(10)
Customers'
Deposits (11)
The total fines of all working days is from the column no.(10) or no.(11) whichever larger
Total Equity (
) thousand Riyals
Total Customers' Deposits (
) thousand Riyals
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Polices and Concentrations
Annex No. (122)
Form No. (3)
Recording Form of Fines for Violating the
Percentage of Real Estate Financing
For month ………\………….
Bank Name: …………………………………………….
No. of Exceeding Days:
Total Fines:
QR
Explation Notes:
Bank's Authorized Signature
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Credit Polices and Concentrations
Annex No. (123)
Fines Table
Violating of Real Estate Financing to Equity Ratio
Value
Exceeding Exceeding
Ratio
10%
10 % - 25 %
25 % - 50 %
50 % - 100 %
100 % & more
In QR '000,000'
10-
10- 50
50-100
100-200
200 & more
250
500
1000
2000
3000
500
1000
2000
3000
3500
1000
2000
3000
3500
4000
2000
3000
3500
4000
4500
3000
3500
4000
4500
5000
Fines Table
Violating of Real Estate Financing to Customers' Deposits Ratio
Value
Exceeding Exceeding
Ratio
1%
1 % - 2.5 %
2.5 % - 5 %
5 % - 10 %
10 % & more
Tenth Edition
In QR '000,000'
10-
10- 50
50-100
100-200
200 & more
250
500
1000
2000
3000
500
1000
2000
3000
3500
1000
2000
3000
3500
4000
2000
3000
3500
4000
4500
3000
3500
4000
4500
5000
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Deposit and Credit Concentrations in Banks and Financial Institutions
Annex No. (124)
(1) ول ر
EXPOSURE BANKS, H.O AND/OR BRANCHES
ABROAD AS AT THE END OF …20
NAME OF BANK
PLACE OF BANK
H.O, BRANCHES
BANK
CODE
BANK
NAME
NATIONALITY
CURRENCY
DUE FROM BANKS H.O AND/OR BRANCHES
OFF BALANCE SHEET
ITEMS
ON BALANCE SHEET ITEMS
Country
code
Country
name
CODE
NAME
OTHER ON
PLACEMENTS
LOANS
INVESTMENTS
NOSTRO’S
BALANCE
OTHER OFF
L C’S
L G’S
SHEET ITEMS
(1)
(2)
Tenth Edition
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
TOTAL
BALANCE
SHEET ITEMS
(13)
(14)
(15)
Banks/March 2008
(16)
Part (XII) - Tables, Forms and Filling In Instructions
Deposit and Credit Concentrations in Banks and Financial Institutions
Annex No. (125)
Filling In Instructions
The Periodical Statement Application
For Banks and Financial Institutions Credit Concentrations
Continue Annex No. (124)
1234567-
Column no.(1) the bank code.
Column no.(2) the bank name.
Column no.(3) the bank nationality (the establishment country).
Column no.(4) the country code.
Column no.(5) the name of the country hosting the bank.
Column no.(6) the currency code.
Column no.(7) the currency name.
On balance sheet items:
8- Column no.(8) the deposits.
9- Column no.(9) the loans.
10- Column no.(10) the investments (including the participation in capital).
11- Column no.(11) the current accounts balances (Nostro) and the current accounts overdrawn
balances (Vostro).
12- Column no.(12) other liabilities on the balance sheet that include the guarantees and the securities
issued by banks and financial institutions that are granted as a collateral for loans and credit
facilities granted to the customers.
Off balance sheet items:
13- Column no.(13) letters of credits including the enhancement of the bank or the financial
institutions credit.
14- Column no.(14) the guarantees including the guarantees against the guarantees issued by the bank
or the financial institution.
15- Column no.(15) other liabilities on the balance sheet including investment portfolio assets
collateralized by the bank or the financial institution, and financial derivatives related to the
contracts of foreign exchange, interest rate and the contracts of similar nature.
16- All banks and external branches you are dealing with would be listed in the attached form in a
serial order starting from the bank in the establishment country even if the amount was zero then
the branches of foreign banks followed by the subsidiary and associate companies.
17- If the dues from a bank\ branch are more than one currency, those accruals would be listed
according to the currency in a sequential lines.
18- Balance netting is not allowed for On and Off balance sheet items.
19- All off-balance sheet items must be estimated in their gross value except for the financial
derivatives as it is computed according to the risk weights included in the capital adequacy system
page no. (388-395) of these instructions.
20- A (x) mark would accompany the amount is to distinguish the amounts with restrictions or
remarks on them such as blocking, irregular classification……,etc.
21- For banks that have braches abroad (outside Qatar), they must declare balances and accruals of
these branches maintained at banks and financial institutions.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Deposit and Credit Concentrations in Banks and Financial Institutions
Annex No. (126)
Technical Instructions for the Abroad Banks' Balances File
Continue Annex No. (125)
Placement of Funds
Tables (1-1), (1-2) and (1-3) show the structure of the text that banks will send monthly to QCB for
placement of funds.
Header
Column
Serial
1
2
3
4
5
Column Description
Header
Table ID
Bank Code
Year
Month
Column Format
HD (Fixed)
PLF10 (Fixed)
Number
Number (4)
Number (2)
Column Reference
Table (2)
Table (1-1)
Body
Column Serial
Column Description
Column Format
1
2
3
4
5
Start of line
Branch Code
Foreign Bank Code
Country Code
Currency Code
LN (Fixed)
Number
Number
Number
Number
6
Notes Flag
Number
7
8
9
10
11
12
13
Placement
Loans
Investments
Nostro
Others on balance sheet items
LC
LG
Others OFF balance sheet
items
9999999999
9999999999
9999999999
9999999999
14
Tenth Edition
Column
Reference
Table (3)
PLF System
PLF System
PLF System
0 No Restriction
1 Restriction
9999999999
9999999999
9999999999
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Table (1-2)
Footer
Column
Serial
1
2
Column Description
Footer
No. of Records
Column Format
Column Reference
FT (Fixed)
Number
Table (1-3)
Banks' Codes
Bank Code
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
Bank Name (English)
Qatar National Bank
The Commercial Bank of Qatar
Doha Bank
Qatar Islamic Bank
Al Ahli Bank
Qatar Internatinal Islamic Bank
Arab Bank Limited
Al Mashreq Bank
Standard Chartered Bank
International Bank of Qatar
HSBC
United Bank Ltd.
Bank Saderat Iran
BNP Paribas
Qatar Industrial Development Bank
Bank Name (Arabic)
ا
ا اري اي
او
ف ا
ا ا ه
او ا
"ود# ا$ا ا
&ق# ا
(ر '&ر'د
او
ا'* اس
+(+
ان+درات إ/ 2 ر.أن.
23 ا2# Table (2)
Codes of Banks' Branches Operating In Qatar
Bank Code
01
01
01
02
03
03
03
04
05
06
07
08
09
10
Tenth Edition
Branch Code
01
02
03
01
01
02
03
01
01
01
01
01
01
01
Description
Qatar National Bank- HQ
Qatar National Bank- London Branch
Qatar National Bank- Paris Branch
Commercial Bank of Qatar – HQ
Doha Bank –HQ
Doha Bank – New York Branch
Doha Bank – Pakistan Branch
Qatar Islamic Bank - HQ
Al Ahli Bank - HQ
Qatar International Islamic Bank - HQ
Arab Bank Limited – Doha Branch
Al Mashreq Bank – Doha Branch
Standard Chartered Bank – Doha Branch
International Qatar Bank – Doha Branch
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
11
12
13
14
01
01
01
01
HSBC – Doha Branch
United Bank Ltd. – Doha Branch
Bank Saderat Iran – Doha Branch
BNP Paribas – Doha Branch
Table (3)
Notes:
1- There is one record for header in the file. It starts with “HD”
2- There is one record for footer in the file. It starts with “FT”
3- Each record in the body starts with “LN” .
4-Columns are free length format.
5-Columns are separated by comma (,).
6-Each record should end with a carriage return.
7-Amount in thousands Qatari Riyals (1000QR).
Examples:
Example (1): this example for Doha Bank-Head Office
HD, PLF01, 03, 2003, 06
LN, 01, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 350
LN, 01, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400
FT, 2
The above example represents Placement of Funds text file for Doha Bank (3) head office (01) in two
banks:
- United Saudi Commercial Bank in Bahrain in Euro currency and no restrictions on deposit.
- National Bank of Kuwait in Kuwait Dinar currency and there are restrictions on deposit.
As it's at the end of Jun 2003 (this is not a real data)
Example (2): this example for Doha Bank-Pakistan Branch
HD, PLF01, 03, 2003, 06
LN, 03, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 400
LN, 03, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400
FT, 2
The above example represents Placement of Funds text file for Doha Bank (03) Pakistan Branches
(03) in two banks:
- United Saudi Commercial Bank in Bahrain in Euro currency and no restrictions on deposit.
- National Bank of Kuwait in Kuwait Dinar currency and there are restrictions on deposit.
As it’s at the end of Jun 2003 (this is not a real data)
The bank will provide QCB with one file which includes the data of all banks branches. For the above
examples, Doha bank will provide QCB with one file in the following format:
HD, PLF01, 03, 2003, 06
LN, 01, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 350
LN, 01, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400
LN, 03, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 400
LN, 03, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400
FT,4
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Capital Adequacy Ratio
Annex No. (127)
Form No. (1)
Calculation Form of Capital and Reserves Ratio
to Total Net Assets for the month ……………/…….
Bank Name: …………………………………………….
Date of Working Days Numerator Denominator
Ratio
Decrease Decrease
in ratio
Value
Fine Value
(in Riyals)
Total Fines
Bank's Authorized Signatory
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Capital Adequacy Ratio
Annex No. (128)
Form No. (2)
Violation of Capital and Reserves Ratio To Total Net Assets
For month ………\………….
Bank Name: …………………………………………….
No. of The Decrease Days:
Total Fines:
QR
Explanation Notes:
Signature of the Authorized Signatory
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Capital Adequacy Ratio
Annex No. (129)
Fines Table of Capital & Reserves Ratio to Total Net Assets
as at The End Of …./…...
Amount of Decrease
Decrease below
Stated Percentage
-0.50%
0.5% -1%
1% - 2%
2% -3%
More Than 3%
Tenth Edition
(In QR '000,000')
-10
10 - 25
25- 50
250
750
1500
2500
4000
500
1000
1750
2750
4250
750
1250
2000
3000
4500
50-100 More than 100
1000
1500
2250
3250
4750
1250
1750
2500
3500
5000
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Payment Systems and Spontaneous Settlements
Annex No. (130)
ول ا
ت واات
Violations and Penalties Table
No Response within
Allowed Period for priorities
Priority (A)
Priority (B)
Priority (C)
Priority (D)
Transaction Time Out
* Return Reason incorrect or
not related
** Delaying received check
from customers for future
dates
*** Delaying depositing cleared
checks amount into customer
account.
% اء+ ا,!-+ا
Will be Implemented Starting From
,/0 د و1
Will be defined later
15-10-2003
15-10-2003
15-10-2003
15-8-2003
15-8-2003
(ق. "! )ر# آ% اا
Penalty per Check (Q.R)
500
13-1-2007
5000 #
م1 إ< أ#!> ا% + ا@!?ت اA1BC #!DC **
B/0
13-1-2007
5000 #
ب/ F ا@!?ت اG اع1 إ#!DC ***
#!>ا
* Penalty is added to the related penalties if transaction is part of priority A
to D
** Penalty is charged per day. Forced only for check received during
banking working days of the week.
*** Penalty is forced per case.
500
300
200
40
100
م اد ا اد ت
(A) ا
(B) ا
(C) ا
(D) ا
ا!م2
3 م اد
5 ذو2! 7 أو9!: !; 7 * اد
A-D % !> ا3 إذا آ5>ف إ< اات ذات اJ+K * اا
.رفF : ا#>م ا1ل أ5M + < ا@!?ت ا,-C .!1 F
ض ااC **
./ #
ض اا < آC ***
# Refer to article no. (105) of QCB Law no. (33) of the year 2006.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Financial Statements for Islamic Banks
Annex No. (131)
Index
First: Consolidated Financial Statements for Islamic Banks.
-
Balance sheet.
Income statement.
Cash flows statement.
Second: A form of complementary illustrations of the financial statements of the Banks.
1- Legal status and main activity.
2- Significant accounting policies.
3- Financial instruments and their related risk management.
4- Cash and balances with central banks.
5- Trading securities.
6- Balances and investments with banks and financial institutions.
7- Receivables and balances of financing activities.
8- Financial investments.
9- Other investments.
10- Fixed assets.
11- Other assets.
12- Current account balances of banks and financial institutions.
13- Credit receivables.
14- Other liabilities.
15- Other provisions.
16- Equity of absolute investment depositors.
17- Minority equity.
18- Shareholders equity.
19- Revenues of financing activities.
20- Profits (losses) of investing activities.
21- Net commissions and fees.
22- Profits (losses) of foreign currency operations.
23- General and administrative expenses.
24- Provision for financial investments.
25- Provision for other investments.
26- Absolute investment depositors' share of the net profits.
27- Profit return per share.
28- Off balance sheet items.
29- Geographical allocation.
30- Trust activities.
31- Balances of restricted investment.
32- Mutual (investment) funds.
33- Transactions with related counterparties.
34- Cash and cash equivalents.
35- Financial statements of the parent bank.
36- Financial statements post-date events.
37- The comparison figures.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
First: Consolidated Financial Statements for Islamic banks.
Bank
Balance sheet as at 31/12/2003
The Assets.
Cash and balances with central banks.
Trading securities.
Balances and investments with banks and financial institutions.
Receivables and balances of financing activities
Financial investments.
Other investments
fixed assets
Other assets
Total Assets
Liabilities and Equity of Absolute Investment depositors, Minority
and Shareholders:
Liabilities:
Current account balances of (due to) banks and financial institutions.
Customers' current accounts.
Credit receivables.
Other liabilities.
Total Liabilities.
Illustration
no.
Year 2003
000 Q.R.
Year 2002
000 Q.R.
4
5
6
7
8
9
10
11
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
12
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
13
14
Absolute Investment depositors equity.
16
XX
XX
Minority equity.
Shareholders Equity.
Paid capital.
Legal reserve.
Other reserves.
Fair value reserve.
Allocation proposed profits
Retained earnings (losses)
Total shareholders equity.
Total Liabilities and the Equity of Absolute Investment depositors,
Minority and Shareholders.
17
XX
XX
18
18
18
18
18
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The attached illustrations shall be an integrated part of the financial statements.
These financial statements have been approved by board of directors on …/…./…….., and signed on behalf of them by:….
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Bank
Income Statement for the year ended at 31/12/2003
Year 2003
000 Q.R.
XX
XX
XX
Year 2002
000 Q.R.
XX
XX
XX
21
XX
(XX)
XX
XX
(XX)
XX
22
XX
XX
XX
XX
XX
XX
23
(XX)
(XX)
(XX)
(XX)
7
(XX)
(XX)
24
25
15
(XX)
(XX)
(XX)
(XX)
XX
XX
XX
(XX)
(XX)
(XX)
(XX)
XX
XX
XX
26
(XX)
(XX)
XX
(XX)
(XX)
XX
27
27
XX
XX
XX
XX
Illustration no.
Revenues of financing activities
Profits (losses)of investing activities
Total revenues of financing and investing activities
Revenues of commissions and fees
Commissions and fees expenses
Net revenues of commissions and fees
Profits (losses) of foreign currency operations
Other operational revenues٭.
Net operational revenues
General and administrative expenses
Depreciations and amortizations
Provision for depreciation of the financing value balances and
receivables
Provision for financial investments (+)Provision for other investments (+)Other provisions.
Other operational expenses٭
Net operational profits (losses).
Non-operational profits (losses)٭.
Net profits (losses) of the year
Deducting:
Absolute investment depositors' share of net profits (losses).
Minority's share of net profits (losses).
Net profits (losses) of the year for shareholders' equity.
Profit return per share.
- Principal
- Adjusted
19
20
The attached illustrations shall be an integrated part of the financial statements.
٭
In case of its relative importance, independent illustrations shall be mentioned.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
The current year
Balance on 1/1/2003
Allocating free shares for year
2002
Allocated profits for year 2002
Reward for the members of the
board of directors allocated for
year 2002
Net profits (losses) of the year
Transferred to reserves
Net change in the fair value
reserve
Proposed allocations to
shareholders
Balance on 31/12/2003
Fair
value
reserve
XX
XX
XX
XX
Proposed
profits
allocated
XX
XX
Free
shares
proposed
to be
allocated
XX
Retained
profits
Total
Other
reserves
Balance on 1/1/2002
Allocating free shares for year
2001
Allocated profits for year 2001
Reward for the members of the
board of directors allocated for
year 2001
Net profits (losses) of the year
Transferred to reserves
Net change in the fair value
reserve
Proposed allocations to
shareholders
The balance on 31/12/2002
Balance on 1/1/2002
Legal
reserve
The Base Year
Capital
Bank
Statement of The Change in the shareholders Equity
For the year ended at 31/12/2003
XX
XX
(XX)
(XX)
XX
(XX)
XX
(XX)
(XX)
XX
(XX)
XX
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
XX
(XX)
XX
XX
XX
XX
XX
XX
(XX)
(XX)
XX
(XX)
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
The retained profits involve the proposed reward to the board of directors that is equal to
………..thousands Q.R. ( ….. thousand Riyals at year 2002)
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Bank
Cash flows statement
For the year ended at 31/12/2003
Cash flows from the operational activities
Net profit (losses) of the year
Adjustments for settling the profits (losses) with the cash flows from the
operational activities
Depreciations and amortization
Provision for the reduction value of the receivables and financing balances.
Provision for financial investments (+)Provision for other investments (+)Other provisions.
The used portion from the provisions except the provision against the reduction
value of the receivables and financing balances.
Net-needed Provisions
Losses (profit) of selling fixed assets
Losses (profits) of selling investments
The operational profits (losses) before changes in the assets and liabilities used in
the operational activities.
Net decrease (increase) in the assets
Balances and investments with banks and financial institutions.
Trading securities.
Receivables and balances of financing activities
Other assets
Net decrease (increase) in liabilities
Current account balances to banks and financial institutions.
Current accounts of customers.
Credit receivables.
Other liabilities.
Net cash flows due to operational activities.(1)
Cash flows from investing activities
Financial investments Purchases
Collections from financial investments pay-backs
Other investments Purchases
Collections from other investments pay-backs
Investment Purchases in subsidiary and associate companies
Collections from selling investments in subsidiary and associate companies
Payments to buy fixed assets and prepare the branches
Collections from selling fixed assets
Net cash flows due to investing activities. (2)
The cash flows from financing
Net increase (decrease) in the equity of absolute investment depositors.
The net increase (decrease) in the minority equity
Collections from paid capital issuances.
Payments for paid-in capital
Allocated profits
Net cash flows due to (used in) financing (3)
Net increase (decrease) in cash and cash equivalents within the year(1+2+3)
The effect of the change in the exchange rates
Cash and cash equivalent balance at the beginning of the period.
Cash and cash equivalent balance at the end of the period. (illustration no. 33)
Year 2003
000 Q.R.
XX
Year 2002
000 Q.R.
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
(XX)
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
XX
XX
XX
(XX)
(XX)
XX
XX
(XX)
XX
XX
XX
XX
XX
(XX)
(XX)
XX
XX
(XX)
XX
XX
The attached illustrations shall be an integrated part of the to the financial statements.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Second: Form of the Complementary Illustrations
For the financial statements of the Islamic Banks
Bank:………………….
Complementary Illustrations of the Financial Statements
Of the fiscal year ended at ……………….
1- Legal status and Main Activity:
Bank ………. was established (Qatari company) as an Islamic bank, on …./…./……, conforming to
the Amiri decree no. (…) of year………. The bank provides all the licensed banking services and
investing and Financing activities, without violating any of the Shariaa rules through its head
quarter in ……city and (…..) branches.
2- Significant Accounting Policies:
A- Principles of Preparing and Gathering The Financial Statements:
•
The financial Statements are prepared in accordance with the historical cost principle (with the
exception of the investments reserved for trading and those available for sale at their fair value)
and pursuant to the Accounting Standards issued by the Auditing and Accounting Authority of
Islamic Financial Institutions and the related banking rules and instructions issued by QCB.
•
The consolidated financial statements include the financial statements of the bank and its
subsidiary companies under its control, excluding the inter-banks' balances and intertransactions.
In the following, statement of those subsidiaries:
Company’s Name
Country of incorporation
Company’s Capital
Percentage of
Participation
ــ
ــ
ــ
Mentioning names of subsidiary companies that did not consolidate their financial statements,
the reasons for that (each), each establishment or resident country, the property percentage,
voting equity percentage, activity nature, dates of the approved financial statements of those
subsidiaries, investment value and the bank share of profits(losses) in each of them. Thereafter
they would be listed in the financial statements using the equity method.
B- Transactions in Foreign currencies:
•
The bank accounts should be in Q.R. and the transactions in other currencies should be recorded
during the financial year based on exchange rates on the transaction date. The reevaluation of
assets and liabilities balances in other currencies would be done at the end of the financial year
based on foreign exchange rates on that date. The resulted differences will be shown in the
income statement as foreign currency operations.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
•
If there are any branches abroad, the evaluation differences, that appear as a result of applying
the exchange rate at the end of the year for the liabilities and assets of branches abroad, would
be dragged directly to the "other reserves" item.
C- Revenue Realization:
•
The revenues of financing activities and receivables would be recorded on the maturity basis by
using he decreasing rate method, and in case of the financing activities and receivables at default
and being sure of not retaining back those revenues, they would be suspended according to the
QCB instructions.
•
The revenues on shares and mutual funds units would be recorded when declaring their
dividends.
•
The revenues on other investments would be recorded on maturity basis.
D- Financial investment evaluation:
•
Trading financial investments are evaluated at the fair value, and the profits (losses) resulted
from those investments evaluation would be listed within the income statement at the same time
that change occurs.
•
Financial investments available for sale are evaluated at the fair value for each investment, and
the profits resulted from the change in those investments fair value would be listed within the fair
value reserve, with differentiating between the share of shareholders equity and absolute
investment depositors equity in that reserve. At sale, the accumulated profits of the fair value
reserve would be posted to the income statement.
•
The unrealized losses due to change in the fair value of a specific investment would be listed
within the income statement if there is not sufficient funds in that investment's fair value reserve
to cover those losses. If unrealized profits appear for any investment items that have recorded
evaluation losses within the income statement, it will be listed within the income statement by
the equivalent amount to what have been recorded of losses, and what exceeds shall be recorded
in the fair value reserve. In case of appearing any objective indicators or evidences on
deterioration the investment retainable value, the retainable amount shall be estimated and any
loss in the value of deterioration shall be recognized in the income statement within any financial
investment provision item.
•
Investment kept to the due date would be recorded at the historical cost. In case of appearing any
objective evidences or indicators appear not to be temporarily on deterioration the investment
retainable value, the retainable amount should be estimated and any loss in the value of
deterioration would be recognized in the income statement within the financial investment
provision item.
E- The fair value:
•
Fair value of tradable financial assets would be presented in the bid price declared at closing the
work at the dates of financial statements in the financial markets. If declared prices of some
financial assets do not exist, their fair value should be estimated by one of the following ways:
o Equity method.
o Comparing them with the current market value of a financial instrument similar to them.
o The cost.
o Any other objective and publicly acceptable method. [the method(s) the bank uses would be
mentioned for specification.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
F- Recognizing Date of Financial Transactions:
The bank would define its policy for approving the financial assets purchase according to the
obligation date or paying date, along with sticking to stability. Sale of financial assets would be
approved by the payment date.
G- Investment in Real Estate and Fixed Assets:
•
Investment in real estate and fixed assets is being recorded at the historical cost. Thereafter,
those investments are evaluated separately such that the investments in real estate and fixed
assets bought for leasing are evaluated according to the cost method and depreciation rates will
be accounted on them according to the depreciation rates of the fixed assets.
•
Real estate and fixed assets bought for trading would be evaluated according to their fair value at
the end of the financial period and the evaluation profits (losses) are treated in the same way as
the financial investments available for sale.
H- Receivables and Balances of Financing Activities:
•
Receivables and balances of financing activities would be shown in their total original value
minus the received amounts on the account of those operations after excluding the value
deterioration provision and deferred revenues of the following years. The value of deterioration
provision of the financing activities and receivables would be estimated in a detailed revision for
them by the bank management in accordance with QCB instructions.
•
Financing activities and receivables are written off in case of the non-effectiveness of their taken
procedures for recording them as a liability on the provision where the received amounts of the
receivables and financing activities are added.
•
As regarding the purchasing order of Murabaha operations, the purchasing order committing rule
would be applied according to QCB instructions, as well as for the Ijara that ended in owning,
the tenant and owner committing rule is applied.
I- Evaluating The real Estates which ownership have been Converted to the Bank for paying the
debts of some customers:
The real estate which ownership have been converted to the bank would be recorded in the
converting value on the balance sheet under the "other assets" item. If the fair value of those real
estate is lower than their converting value on the date of the balance sheet, the difference would be
posted to the income statement, bearing in mind that in case the fair value of those real estate
increased, there would be an addition to the income statement by the limits of what was listed in the
income statements on previous financial periods.
In accordance with QCB instructions, the bank should get rid of lands and real estates that converted
to it for paying debts during a 3 year period from the date of ownership, and it is allowed to extend
that duration by obtaining QCB approval.
J- Fixed Assets:
•
The fixed assets are depreciated by the straight line method by using convenient depreciation
rates based on the expect life (remaining life) estimated for each asset [the applied depreciation
rates should be disclosed].
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
•
Renewing and improvement expenses concerning the bank rented building are amortized during
the estimated expect life (remaining life) or the due date of leasing contract duration, whichever
is earlier.
K- Non-tangible Assets:
They are amortized during ……. years. [the bank should disclose the nature of these assets, their
components and the method of estimating their original book value].
L- The Deterioration of bank's other assets value:
The book value of the bank's other assets is reviewed at the end of the year in order to figure out any
indicators on deteriorating their value. If such indicators exist, the payback or retainable value would
be estimated and those assets value deterioration loss would be recognized in the income statement.
M- Employees End of service Rewards and Retirement Fund:
•
The bank calculates end of service provisions for employees according to its internal systems,
depending on the service period of each employee at the end of the year. That provision appears
with the other provisions item under the other liabilities item.
•
Also the bank calculates the amount of its participation in the retirement fund according to the
retirement fund rules, and it would be listed within the labor cost within the general
administrative expenses as illustrated in the illustration no. (23).
N- Risk Reserve:
The risk reserve shall be always made up at minimum 1.5% of the total direct credit facilities granted
by the bank, operating inside and outside Qatar, and its subsidiaries included in the consolidated
balance sheet after deduction of the specific provisions, suspended interests and deferred profits of
the Islamic banks, with exception of the credit facilities granted to Ministry of Finance or their
secured facilities and credit facilities against cash guarantees (retained cash deposits).
O- Other Provisions:
The bank establishes provisions as an expense on the income statement for any potential obligations
or requirements according to the estimated value of these obligations and the probability of realizing
them on the date of the balance sheet. Illustration no. (15) clarifies these provisions.
P- Off Balance Sheet items:
The money managed by the bank on behalf of the customers would be listed within off balance sheet
items in the [other commitments and contingent liabilities] item and is divided as follows:
•
Money of constrained investment that is invested by the bank for the customers through
Mudaraba or agency contracts according to the conditions and types of investments defined by
the customers. These investments results are not included in the bank's income statement and
plugged directly to the customers when they are due after deducting the commission or the profit
share of the bank as a Mudarib or an agent which is listed in the income statement.
•
Money of investment portfolios issued and managed by the bank on behalf of the customers for
fees and commissions or for the agreed upon shares of profit, would be listed in the income
statement. [Illustration no. 28/B].
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
•
Money of mutual funds established or managed by the bank according to the law no. 25 of year
2002 concerning investment mutual fund. [Illustration no. 31] .
Q- Profit Allocation Between Absolute investment Depositors and Shareholders:
In that concern, the bank is committed to QCB instructions which are summarized in the following:
•
The net profit realized from all revenues and expenses items at the end of the financial year is the
net profit that can be allocated between shareholders and absolute investment depositors.
•
The absolute investment depositors net share of the net profits is to be calculated on the ground
of the daily balances of their deposits during the financial year after deducting the agreed upon
and declared Mudaraba of the bank.
•
In case any of the expenses or losses items was a result of the misbehavior and infringement of
the bank due to violating the procedures, QCB instructions or the proper banking practices, the
depositors would not bear those expenses and losses. The evaluation of that is up to QCB.
•
If, at the end of the financial year, the bank business results showed net losses, it would be left to
what QCB decides as being the authority for evaluating the bank’s management responsibility
for these losses according to the rules of the Islamic Shariaa.
R- Cash and Cash Equivalent:
It means cash and cash balances that are due in a period of 3 months for preparing the cash flows
statement and it includes: cash balances, balances with the central banks, balances with banks and
financial institutions, and financial investments for trading. Illustration no. 34 declares those item's
details.
3- Financial Instruments and their Risk management:
3/1 Financial Instruments:
A- The bank financial instruments are represented by the financial assets and liabilities. The
financial assets include cash balances, current accounts, investments in banks, financial
investments and the customers' financing activities and receivables for the customers. The
financial liabilities include the current accounts for customers and banks, and any other
receivables. Also the financial instruments include the balances of absolute investment
depositors and the undertakings listed within "the off balance sheet items".
And the previous illustration no. (2), of the complementary illustrations of financial statements,
include the applied accounting policies concerning the recognition and measurements basics of
the most important financial instruments and their related revenues and expenses.
B- Fair value of financial Instruments:
In Compliance with the evaluation principles followed in evaluating the bank assets and
liabilities mentioned in the complementary illustrations for the financial statements, the fair
value of the bank assets and liabilities do not differ much with their book value on the date of the
balance sheet. With the exception of the investments kept to the due date and investments in real
estate and fixed assets for leasing which are evaluated at cost. Illustrations no. (8/B , 9/A), of the
complementary illustrations for the financial statements, clarify the fair values of these two
investments on the date of the balance sheet.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
3/2 Risk Management:
Compiling to the disclosure requirements, and the Authority of Accounting and Reviewing for
the Islamic Financial Institutions, the bank should disclose in details the risk nature it faces, their
management policy and instruments, and how to hedge, measure and monitor them. And in line
with that, the bank should declare some issues as follows:
A- Return Risk:
The bank should mention its return risk nature, the pricing policy of the financing activities, the
effect of the post due amounts, their volume and prudential measures with connecting that to the
target return which would be allocated on the absolute investment depositors and what may be
needed from offering subsidy of the shareholders' equity, and the related policy.
B- Credit Risk:
The bank illustrates the nature and types of credit risks it faces and the procedures used to
identify and measure them and reduce their effects.
Illustration no. (7), of the complementary illustrations to the financial statements, includes the
allocation of the financing activities balances and receivables on the different sectors.
Also illustration no. (29), of the complementary illustrations of the financial statements, includes
the geographical allocation.
C- Liquidity Risk:
The bank illustrates the nature of liquidity risk it faces, what it could be exposed to in the future,
and the policies and measures applied to reduce these risks.
The following table reflects the due dates of the bank's main assets and liabilities items. The
contractual due dates of assets and liabilities in the table are defined on the ground of the
remained period from the balance sheet date up to the contractual due date without taking into
consideration the actual due dates reflected by the historical events of keeping the deposits and
providing liquidity.
The management monitors on a continuous basis the accruals of assets and liabilities to assure
providing enough liquidity.
As at 31/12/2003
Cash and balances with central banks.
Trading securities.
Balances with banks and financial
institutions.
Receivables and balances of Financing
activities
Financial investments.
Other investments
Other assets
Total Assets
Current Account Balances
Credit receivables
Other liabilities
Equity of Absolute Investment
depositors
Total Liabilities:
The difference
Tenth Edition
During a
month
XX
XX
XX
1 -3
Months
XX
XX
XX
3months to
one year
XX
XX
XX
1 -5
Years
XX
XX
XX
5 Years
and more
XX
XX
XX
Total
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
As at 31/12/2002
Cash and balances with central banks.
Trading securities.
Balances with banks and financial
institutions.
Receivables and balances of Financing
activities
Financial investments.
Other investments
Other assets
Total Assets
Current Account Balances
Credit receivables
Other liabilities
Equity of Absolute Investment
depositors
Total Liabilities:
The difference
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
D- Foreign Currencies Exchange rate Volatility Risk:
The bank illustrates the nature of foreign currencies exchange rate volatility risk it faces and the
measures and policies to limit it, followed by the presentation of exchange rates risks it faces.
As at 31/12/2003
Assets
Liabilities and shareholders
equity
Net currencies position
As at 31/12/2002
Assets
Liabilities and shareholders
equity
Net currencies position
Qatari
Riyals
US$
Euro
Sterling
Other
Total
XX
XX
XX
XX
Currencies
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
E- Financial Investments' Market Risk:
The bank illustrates the nature of financial investments' market risk it faces according to its
purpose and its prudential and limiting measures and policies, with referring to the illustrations
concerning them.
F- Capital Adequacy:
The bank explains in short the capital calculating mechanism according to the assets weighted
risks as decided in Basel committee's publications and the instructions of QCB.
Assets Balances
2003
2002
Cash and balances with central
banks.
Balances and investments with banks
and financial institutions.
Receivables and balances of
Financing activities
Investments.
Tenth Edition
Risk Weighted Assets
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Fixed assets
Other assets
Deferred or potential obligations and
other commitments and contingent
liabilities
Total Risk Weighted Assets
Core Capital
Core and supplementary
Capital
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The Balance
2003
2002
XX
XX
Capital Adequacy Ratio according to Basel
2003
2002
XX%
XX%
XX
XX%
XX
XX%
Knowing that the minimum requirement Stated by QCB is 10%
G- Risks of managing investments on behalf of others:
The bank manages customers' investments either in a direct way through their instructions which
is called the absolute investment or in the form of investment portfolios and pools managed by
the bank or in the form of mutual funds established or managed by the bank in accordance with
the mutual funds law no.(25) of year 2002. The Bank management of those investments in any
form is exposed to some legal and reputation risks (bank's reputation) and operational risk, and
the bank controls those risks through ………….
Illustrations no. 28(b), 31 shows the size of those investments.
H- Other risks:
The bank illustrates the types and nature of other risks it faces such as management risk,
operational risk, legal risk and other risks.
4- Cash and balances with central banks:
2003
XX
XX
XX
XX
XX
Cash
Cash reserve with QCB
Other balances with QCB
Balances with other central banks
2002
XX
XX
XX
XX
XX
Cash reserve in QCB is a legal reserve not used in the daily operations of the bank.
5- Trading securities:
2003
Government bonds
Shares (stocks)
Other bonds
Mutual funds units
Tenth Edition
Listed
XX
XX
XX
XX
XX
2002
Un-Listed
XX
XX
XX
XX
XX
Listed
XX
XX
XX
XX
XX
Un-Listed
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
6- Balances and investments with banks and financial institutions:
2003
XX
XX
XX
XX
XX
Current accounts
Absolute investment deposits
Balances of Murabaha in commodities and metals
Computed provision
2002
XX
XX
XX
XX
XX
Balances of commodities and metals Murabaha, which were agreed upon through out banks and
there are undertaking against them from those banks, are represented by paying their value at the
due date plus the resulted profits on these transactions.
7- Receivables and balances of Financing activities:
A- By type
Receivables of Murabaha and Musawama
Istisnaa
Financing by Mudaraba
Financing by the decreasing Musharaka
Financing by Ijara
Operations under execution
Others
2003
XX
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
Total receivables and financing activities balances
Deferred profits of the coming years
Special provision
Profits in suspense
General provision
Net receivables and financing activities balances.
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Total receivables and non-performing financing activities balances∗ which their profits are
suspended at the end of year have reached the amount of ……..QR which is equivalent to ……%
of the total receivables and financing activities balances against ……..QR which is equivalent to
……% of the total receivables and financing activities balances at the end of year 2002.
B- By Sector
Murabaha
and
Musawama
Government
Governmental and
semi-governmental
institutions
Industry
Trade
Istisnaa
Mudaraba and
Musharaka
Ijara
Others
Total
2003
Total
2002
XX
XX
XX
XX
XX
XX
XX
XX
* All banks must consider that the declared total of receivables and non-performing financing activities balances, in the above
mentioned explanation are the total receivables and the classified activities as substandard, doubtful or bad categories, which
approved from Qatar Central Bank after newel at 31/12. These instructions are applied from 10/2/2005, considering the
modification of data in the financial statements for the ended year at 31/12/2004 according to that.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Services
Contracting
Real estate
Consumption
Others
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
C- Movement of receivables and financing activities∗
∗∗ :
Specific
•
•
•
•
•
•
The provision balance at the beginning of
the year
Foreign currencies differences +(-)
Net additional provisions within the year
New provisions within the year
Retained provisions within the year
Collections of previously written off
balances and receivables
The used of the provision within the year
The provision balance at the end of the year
General
Profits in
suspense
Total
2003
Total
2002
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
8- Financial investments:
A- Financial investments available for sale:
2003
Shares (stocks)
Qatar Government bonds
Other bonds
Mutual funds units
Losses Provision
Listed
XX
XX
XX
XX
XX
(XX)
XX
2002
Un-Listed
XX
XX
XX
XX
XX
(XX)
XX
Listed
XX
XX
XX
XX
XX
(XX)
XX
Un-Listed
XX
XX
XX
XX
XX
(XX)
XX
(Disclosure requirements for investing in bonds and shares should be considered in accordance
with Islamic financial accounting standards).
B- Financial investments kept till the due date:
2003
By department
Qatar Government bonds
Other bonds
Losses Provision
Listed
XX
XX
XX
(XX)
XX
2002
Un-Listed
XX
XX
XX
(XX)
XX
Listed
XX
XX
XX
(XX)
XX
Un-Listed
XX
XX
XX
(XX)
XX
The fair value of the financial investments kept till the due date has reached ……….thousand Q.R.
at the end of year 2003 against ……….thousand Q.R. at the end of year 2002.
∗∗
An illustration would be mentioned regarding the excess amount of the provision which was retained back to the revenues
and regarding the correspondent item
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
C- Investments in associate companies:
The balance at the beginning of the year
The profits (losses) share of the year
Deducting the allocations
Name of the associate
company
-
Nationality of the
company
2003
XX
XX
(XX)
XX
2002
XX
XX
(XX)
XX
Equity share (%)
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
9- Other investments:
A- Real estates and fixed assets for leasing:
Land
Balance at the beginning of the year
(the cost)
Additions within the year
Exclusions within the year
Foreign currencies differences + (-)
Balance at the end of the year
Accumulated Depreciation
The balance at the beginning of the
year
General depreciation
Exclusions
Foreign currencies differences +(-)
Balance of the redemption fund at the
end of the year
Net book value at the end of the year
Buildings
Others
Total 2003
XX
XX
XX
XX
Total
2002
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The fair value of investing in real estates and fixed assets for leasing reached ……… thousand
Q.R. at the end of year 2003 against ……..thousand Q.R. at the end of year 2002.
B- Real estates and fixed assets for trading:
The balance at the beginning of the year
Additions within the year
Exclusions within the year
The balance at the end of the year
Tenth Edition
2003
XX
XX
(XX)
XX
2002
XX
XX
(XX)
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
10- Fixed assets:
Furniture &
equipments
Vehicles
Total
XX
XX
Improvement
& renewing
expenses of the
rented
buildings
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Lands &
buildings
The balance 1/1/2003 (the cost)
Additions within the year
Exclusions within the year
Foreign currencies differences +
(-)
The balance at 31/12/2003
Accumulated Depreciation
Balance at 1/1/2003
General redemption
Exclusions
Foreign currencies differences
+(-)
Balance of the depreciation
fund at 31/12/2003
Net book value at 31/12/2003
Net book value at 31/12/2002
If there are any restrictions on assets ownership or leasing, an illustration concerning that
restriction would be mentioned.
11- Other assets:
Accrued revenues
Prepaid expenses
In advance payments
Capital businesses under accomplishment
Real estates which ownership converted to the bank for paying debts (in
the net value )
Intangible assets
Other debit balances
2003
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(The value of real estates, which their ownership has converted to the bank for paying debts, after
deducting the evaluation differences, reached ….. thousand Q.R. at the end of year 2003 against
……thousand Q.R. at the end of year 2002).
In case of any material value of intangible assets, an independent illustration for them would be
established in the balance sheet with establishing a special illustration indicating the details of their
movements and amortizations
12- Current account balances of banks and financial institutions:
Balances with QCB
current accounts of banks and financial institutions
Tenth Edition
2003
XX
XX
XX
2002
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
13- Credit receivables:
Accrued amounts to absolute investment owners
Accrued amounts to restricted investment owners
Accrued amounts to the owners of mutual funds and
portfolios
Others
2003
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
(Disclosures about the nature of the amounts accrued to restricted and absolute investment owners
should be considered).
14- Other liabilities:
Prepaid received revenues
Accrued expenses
Other provisions (illustration no. 15)
Payable cheques and transfers
Unpaid shareholders profits
In advance payments from customers on the financing
operations account
Margins
Delaying fines
Other credit balances
2003
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(There would be illustrations concerning how to calculate and deal with the delaying fines, in
accordance with the instructions of the Shariaa Supervision Authority)
15- Other provisions:
•
•
•
•
•
The provision balance at the
beginning of the year
Foreign currencies differences + (-)
Net additional provisions within the
year
New provisions within the year
Retained provisions within
the year
The used portion of the provision for
the year
The provision balance at the end of
the year
Tenth Edition
End of
service
Judicial
claims
Other
potential
claims
Total
2003
Total
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
(XX)
(XX)
(XX)
XX
XX
XX
XX
XX
(XX)
(XX)
(XX)
(XX)
(XX)
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
16- Equity of absolute investment deposits owners:
A- By Type:
Investment demand deposits
Saving investment deposits
Time deposits
2003
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
The share of absolute investment owners of the fair value
reserve
Retained balances of the deposits of absolute investment customers, against financing activities
reached ……..thousand Q.R. at the end of year 2003 against ……thousand Q.R. at the end of year
2002.
B- By Sector
Government
Governmental and semi-governmental institutions
Individuals
Companies
2003
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
2003
XX
2002
XX
XX
XX
(XX)
(XX)
XX
XX
17- Minority equity:
Balance at 1/1/2003
Minority's share in profits of subsidiary
companies
Deducting the minority's share in profit
allocation of subsidiary companies
The balance at 31/12/2003
18- Shareholders equity:
Issued and Paid capital:
Issued and under-written capital reaches ………million Q.R. allocated to …….shares with a
nominal value per share ……….Q.R.. The paid-in capital reaches ……million Q.R.
(Please mention the installations of the issued capital that have been requested and not paid yet).
Legal reserve:
In accordance with QCB’s law, a 10% of the year net profits should be retained to cover the legal
reserve. The legal reserve would be stopped when it reaches what is equivalent to 100% of the paid
capital. The legal reserve is not distributable except in cases allowed by Qatari commercial
companies law no. (5) of the year 2002, and after obtaining the QCB’s approval.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Risk Reserve:
It represents the shareholders' equity that should be kept at not less than 1.5 of the net financing
portfolio in accordance with QCB's instructions.
Other reserves:
Pursuant to the bank by-law of incorporation, other reserves would be represented by a general
reserve that is used upon the general assembly decision, according to the board of directors
recommendation and QCB approval.
Fair value reserve:
- Balance at the beginning of the year (the total)
- Reevaluation result
Transferred to the income statement
Net change within the year +(-)
The share of absolute investment depositors in the fair
value reserve
- Balance at the end of the year (the share of
shareholders)
Financial
investments
available for
sale
XX
XX
(XX)
XX
Real estate
investments
for trading
Total
2003
Total
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
(XX)
(XX)
(XX)
(XX)
XX
XX
XX
XX
2002
The fair value reserve represents unrealized profits that are not distributable except through realizing
the profits and recording them in the income statement.
Free shares and profit proposed to be allocated:
The board of directors has proposed cash profit allocations to shareholders by …..% of the capital
(by ……QR per share) for year 2003 (by ……QR per share for year 2002). Also the board has
proposed issuing free shares by ….% of the capital at 31st of December 2003 (by ….%of the capital
of year 2002).
19- Revenues of financing activities:
Murabaha and Musawama
Istisnaa
Mudaraba
Decreasing Musharaka
Ijara ended by owning
Others
Tenth Edition
2003
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
20- Profits (losses) of investing activities:
A- Profits of balances and investments with banks and banking institutions
Revenues of investment deposits with banks and banking institutions
Revenues of Murabaha operations in commodities and metals
B- Investment returns
Financial investments for trading
Financial investments available for sale
Other financial investments
Investments in real-estates and fixed assets for leasing
C- Profits (losses) of investments sale
Financial investments for trading
Financial investments available for sale
Financial investments till the due date
Financial investments in subsidiary or associate companies
Investments in real-estates and fixed assets for trading
Investments in real-estates and fixed assets for leasing
D- Investment evaluation differences:
Financial investments for trading
Financial investments available for sale
Investments in real-estate and fixed assets for leasing
Total (A+B+C+D)
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
21- Net commissions and charges:
Revenues from commissions and charges
Commissions on guarantees and letters of credit
Banking services fees
The bank share in profits of constrained investment
Revenues of investing activities on behalf of the others
Others
Commissions and fees expenses *
2002
XX
XX
XX
XX
XX
XX
(XX)
XX
2003
XX
XX
XX
XX
XX
XX
(XX)
XX
* Their details are disclosed according to the relative importance.
22- Profits (losses) of foreign currency operations:
profits (losses) of dealing in foreign exchange
Profits (losses) of assets and liabilities evaluation differences
Tenth Edition
2003
XX
XX
XX
2002
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
23- General and administrative expenses:
Salaries, compensations and other advantages
Bank participation in the retirement fund
End of service bonus
Cost of training programs
Marketing and advertising expenses
Legal and professional charges
Communications, infrastructure and insurance
Rent and maintenance
Others
In QR ‘000’
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The employees number was ……. Employees at the end of year 2003 against ……. Employee at the
end of year 2002.
24- Financial investment provision:
Financial investments available for sale
Financial investments maintained till the due date
2003
XX
XX
XX
2002
XX
XX
XX
25- Other investments provision:
Financial investments in real-estate and fixed assets for trading
Financial investments in real-estate and fixed assets for leasing
2003
XX
XX
XX
2002
XX
XX
XX
26- Share of absolute investment depositors of the net profits:
Share of depositors in the net profit before deducting the bank Mudaraba
Share of the bank Mudaraba
Net share of depositors after deducting the bank Mudaraba
Value of subsidy provided by the bank
Final share of depositors after the subsidy
2003
XX
(XX)
XX
XX
XX
2002
XX
(XX)
XX
XX
XX
(The profit allocation rates are to be mentioned on each type of deposits).
27- Profits return per share:
The return on share represents the value resulted from dividing the net profits of shareholders equity
within the year on the weighted average of total number of shares issued within the year.
Net profits of shareholders equity within the year
Weighted average of shares number
Tenth Edition
2003
XX
XX
XX
2002
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
28- Off-balance sheet items:
A- deferred or potential commitments:
Unaccomplished part of the Istinsaa contracts
Unused financing ceilings and commitments
Acceptances
Letters of guarantee
Letters of credit (exporting and importing)
Others
B- Other commitments and contingent liabilities:
Balances of constrained investments (illustration no. 31)
Portfolios and funds managed on behalf of the others (disclosed by type, size
and bank responsibility)
Capital undertakings (disclosed according to the relative importance)
Commitments against suits raised on the bank (disclosed according to the
relative importance)
Others
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The nature of these suits, the amount and extent of provisions adequacy and the opinion of the bank
and legal consultants are to be disclosed.
29- Geographical allocation:
As at 31/12/2003
Cash and balances
with central banks.
Trading securities.
Balances with banks
and financial
institutions.
Receivables &
balances of financing
activities.
Financial
investments.
Other investments
Other assets
Total Assets
Current
Account
Balances
Credit payable.
Other liabilities
Equity of Absolute
Investment depositors
Shareholders equity
Total of liabilities
and
shareholders
equity
As at 31/12/2002
Cash and balances
with central banks.
Trading securities.
Balances with banks
and financial
institutions.
Receivables &
balances of financing
Tenth Edition
Qatar
GCC
countries
Europe
North America
Other countries
Total
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
activities.
Financial
investments.
Other investments
Other assets
Total Assets
Current
Account
Balances
Credit payable
Other liabilities
Equity of Absolute
Investment depositors
Shareholders equity
Total of liabilities
and
shareholders
equity
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
30- Trust activities:
There should be a disclosure about the assets balances the bank maintains on behalf of other parties,
on the date of balance sheet, as well as there should be disclosure about their related liabilities.
31- Balances of constrained investment:
2003
Investment
type
Balance
Allocated return
average rate
The
bank
share
Balance
2002
Allocated
return average
rate
The
bank
share
ــــ
ــــ
ــــ
ــــ
ــــ
32- Mutual funds:
There should be a disclosure about the number and names of mutual funds the bank established or
manages according to the law no.(25) of year 2002 regarding mutual funds and their investments
size.
33- Transactions with related parties:
It includes all different transactions of the bank with subsidiary and associate companies, board of
directors' members, executive managements or with the companies, they own principal shares in
them, or any other parties of substantial influence on the financial or operational decision making at
the bank. The balances at the end of the year reached, for these accounts, as follows:
2003
On balance sheet items
Subsidiary
and associate
companies
Board of
directors
members
2002
others
Subsidiary
and associate
companies
Board of
directors
members
Others
Assets:
ــــ
ــــ
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Liabilities:
ــــ
ــــ
Off balance sheet items
ــــ
ــــ
ــــ
Income statement
elements:
Revenues and commissions
Expenses and commissions
Capital losses (profits)- if
any
Additional information:
Profits on suspense
Bad debts
Provision of receivables and
financing activities
Irregular financing activities
and receivables
34- Cash and cash equivalents for prepare the cash flow statement which includes the following:
Cash and balances with central banks.*
Balances with banks and financial institutions.
Trading financial investments.
2003
XX
XX
XX
XX
2002
XX
XX
XX
XX
* It does not include the obligatory cash reserve with central banks.
35- Financial statements of the parent bank:
Financial statements of the parent bank are shown in the same forms of the consolidated financial
statements that are the balance sheet, income statement and cash flow statement.
36- Post-date events to the financial statements :
Disclosure about any post-date events to the financial statements, that affect them, should be
considered.
37- The comparison figures:
Some numbers of the previous year were reclassified in order to be suitable to presentation method
applied in the current year.
(This illustration is listed in case there is a difference classifying of the financial statements of the
current year with the previous year).
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Financial Statements for Commercial Banks
Annex No. (132)
Index
First: Consolidated Financial statements for banks
-
Balance sheet.
Income statements.
The change in shareholders equity statement.
Cash flows statement.
Second: Form of the complementary illustrations of Banks financial statements.
1- Legal status and main activity.
2- Significant accounting policies.
3- Financial instruments and their risk management.
4- Cash and balances with central banks.
5- Trading securities.
6- Balances and investments with banks and financial institutions.
7- Loans to customers.
8- Financial investments.
9- Real estates and equipments.
10- Other assets.
11- Banks and financial institutions balances.
12- Customers' deposits.
13- Certificates of deposit.
14- Issued debt securities.
15- Other borrowed funds.
16- Other liabilities.
17- Other provisions.
18- Minority equity.
19- Shareholders equity.
20- Interest revenues.
21- Interest expenses.
22- Commissions and fees revenues.
23- Profit of shares and mutual funds units allocations.
24- Profits (losses) of foreign currency operations.
25- Profits (losses) of financial investments.
26- General and administrative expenses.
27- Provision for financial investments.
28- Earnings return per share.
29- Off balance sheet items.
30- Geographical allocation.
31- Financial derivatives instruments.
32- Trust activities.
33- Mutual (investment) funds.
34- Transactions with related counterparties.
35- Cash and cash equivalents.
36- Financial statements for the parent bank.
37- Post-date events of financial statements.
38- Comparison figures.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
First: Consolidated Financial statements for banks.
Bank
Balance sheet as At 31/12/2003
Assets
Cash and balances with central banks.
Trading securities.
Balances with banks and financial institutions.
Loans to customers
Financial investments.
Real estates and equipments
Other assets
Total Assets
Liabilities and Shareholders Equity:
Liabilities:
Banks and financial institutions balances.
Customers' deposits.
Certificates of deposit
Issued debt instruments
Other borrowed funds
Other liabilities.
Total Liabilities.
Minority equity
Shareholders Equity.
Paid-in capital.
Legal reserve.
Other reserves.
Fair value reserve.
Allocation of proposed profits
Allocation of proposed free shares
Retained earnings (losses)
Total shareholders equity.
Total Liabilities and Shareholders Equity:
Illustration
no.
Year 2003
000 Q.R.
Year 2002
000 Q.R.
4
5
6
7
8
9
10
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
11
12
13
14
15
16
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
18
XX
XX
19
19
19
19
19
19
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The attached illustrations shall be an integrated part of the of the financial statements.
These financial statements were approved by the board of directors on …/…./…….. and signed on
behalf of them by:….
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Bank
Income Statement of the year ended on 31/12/2003
Illustration
no.
Year 2003
Year 2002
Interest revenues
Interest expenses
Net interest revenues
20
21
000 Q.R.
XX
(XX)
XX
000 Q.R.
XX
(XX)
XX
Revenues of commissions and fees
Commissions and fees expenses
Net revenues of commissions and fees
22
XX
XX
(XX)
XX
(XX)
XX
Profits allocations of shares and mutual funds units
Profits (losses) of foreign currency operations
Profits (losses) of financial investments
Profits (losses) of investments in associate companies
Other operational revenues٭.
Net operational revenues
23
24
25
8
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
General and administrative expenses
Depreciations and amortizations
26
(XX)
(XX)
(XX)
(XX)
Provision for the deterioration on value of debts
7
(XX)
(XX)
Provision for financial investments (+)-
27
(XX)
(XX)
Other provisions.
17
(XX)
(XX)
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
XX
XX
XX
Other operational expenses
٭
Net non-operational profits (losses).
Non-operational profits (losses)٭.
Net profits (losses) before deducting taxes
Taxes
Net profits (losses) of the year after taxes
Minority's share of the net profit.
Net profits (losses) of the year
Profit return per share.
- Principal
- Adjusted
28
28
The attached illustrations shall be an integrated part of the financial statements.
٭
In case of its relative importance, independent illustrations shall be mentioned.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Bank
Statement of the Change in shareholders equity
For the year ended at 31/12/2003
Balance at 31/12/2002
The current year
Balance at 1/1/2003
Allocating of free shares for
year 2002
Allocated profits for year
2002
Reward for the board
members allocated for year
2002
Net profits (losses) of the
year
Transferred to reserves
The net change in the fair
value reserve
Proposed allocations on
shareholders
Balance at 31/12/2003
Required
reserve
XX
XX
Fair
value
reserve
Proposed
Allocation
of profits
Allocation
proposed
free shares
Total
Balance at 1/1/2002
Allocating of free shares for
year 2001
Allocated profits for year
2001
Reward for the board
members allocated for year
2001
Net profits (losses) of the
year
Transfers to reserves
Net change in fair value
reserve
Proposed allocations to
shareholders
Capital
Retained
earnings
Base Year
Other
reserves
(in 000QR)
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
XX
(XX)
XX
(XX)
(XX)
XX
XX
(XX)
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
XX
(XX)
XX
(XX)
(XX)
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
XX
XX
The retained earnings include the proposed bonus to the board of directors which is equal to
………..thousands Q.R. ( ….. thousand riyals at year 2002)
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Bank
Cash Flows Statements
For the year ended at 31/12/2003
Cash flows from the operational activities
Profit (losses) before deducting taxes
Adjustments for clearing the profits (losses) with the cash flows from the
operational activities
Depreciations and amortizations
Provision for the deteriorated value of debts
Provision for financial investments (+)Other provisions.
The used portion of provisions except the provision for the deterioration
value of debts
Provisions for ended purposes
Losses (profits) from selling real estates, furniture and equipments
Paid-in income taxes
Losses (profits) of selling financial investments
Operational profits (losses) before changes in the assets and liabilities used in
the operational activities.
Net decrease (increase) in assets
Balances with banks and financial institutions.
Trading securities.
Financial derivatives for options
Loans to customers
Other assets
Net increase (decrease) in liabilities
Balances due to banks and financial institutions.
Financial derivatives for options
Customers deposits
Other liabilities.
Net cash flows due to operational activities.(1)
Cash flows from investing activities
Financial investments purchases
Receivables from financial investments pay-backs
Investments purchases in subsidiary and associate companies
Collections from selling investments in subsidiary and associate companies
Payments for purchasing real estate and equipments, and for branches
establishing and preparing
Collections from selling real estates and equipments
Net cash flows due to investing activities. (2)
The cash flows from financing activities
Bonds Collections
Bonds Payments
Borrowed funds collections
Borrowed funds payments
Receivables from paid-in capital issuances.
Paid-in capital payments
Allocated profits
Net cash flows due to financing activities (3)
Net increase (decrease) in cash and cash equivalents within the year(1+2+3)
The effect of the change in the exchange rates
Cash and cash equivalent balance at the beginning of the period.
Cash and cash equivalent balance at the end of the period. (illustration no. 35)
Year 2003
000 Q.R.
XX
Year 2002
000 Q.R.
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
(XX)
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
(XX)
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
(XX)
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
(XX)
XX
(XX)
XX
XX
(XX)
XX
XX
The attached illustrations shall be an integrated part of the financial statements.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Second: Form of the complementary Illustrations
for banks financial statements
Bank: ……………
Complementary Illustrations of the financial statements
For The Fiscal Year Ended at …………
1- Legal status and Main Activity:
Bank……… ٭. was established (Qatari company) as an commercial\ specialized bank, on
…./…./……, confirming to the Amiri decree no. (…) of year………. The bank provides all the
banking activities through its head quarter in ……city and (…..) branches.
2- Significant Accounting Policies:
A- Basics of Preparing and Gathering The Financial Statements:
•
The financial Statements are prepared in accordance with the historical cost principle (except
measuring the financial derivatives and the investments reserved for trading and those available
for sale at their fair value) and pursuant to the international standards of the financial reports and
explanations issued by the Committee of the International Accounting Standards and the related
banking instructions and rules issued by QCB.
•
The consolidated financial statements include the financial statements of the bank and its
subsidiary companies under its control, with excluding the inter-banks' balances and transactions.
In the following, statement of those subsidiaries:
Company’s Name
Country of incorporation
Company’s Capital
Percentage of participation
Mentioning: names of subsidiary companies that did not consolidate their financial statements,
the reasons for each (separately), each establishment or resident country, the property
percentage, voting rights percentage, the activity nature, the dates of the approved financial
statements of those subsidiaries, investment value and the bank share of profits (losses) in each
of them. Thereafter they should be listed in the financial statements using the equity method.
B- Transactions in Foreign currencies:
٭
•
The bank accounts should be in Q.R. and the transactions in other currencies should be recorded
during the financial year based on the exchange rates on the transaction date. The reevaluation of
the assets and liabilities balances in other currencies should be done at the end of the financial
year based on the foreign exchange rates on that date. The resulted differences will be shown in
the income statement as profits (losses) item of the foreign currency operations.
•
If there are any branches abroad, the evaluation differences, that appear as a result of applying
the exchange rate at the end of the year for opening balances of the liabilities and assets of
branches abroad, would be dragged directly to the "other reserves" item.
In case of foreign bank branch, the home headquarter should be mentioned.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
C- Financial Derivatives:
•
The financial derivatives are primarily listed in cost, and then it will be presented in the fair
value. The fair value represents the price in the financial markets or the internal pricing models,
according to what is convenient. The financial derivatives, that have a positive value, appear
within the "other assets" item while the financial derivatives that have a negative fair value
appear within the "other liabilities" item.
•
The losses (profits) due to the financial derivatives hold for trading shall be listed within the
income statement.
•
For the prudential accounting purposes, these contracts would be classified as a hedge for the fair
value or the cash flow. The fair value hedges are used to prudent the risks resulted from the
change in the assets and liabilities fair value. The cash flow hedges are used to prudent the risks
resulted from the change in the cash flow due to specific risks that are related to the recognized
assets or liabilities, or related to the expected financial operations.
•
Profits or losses due to the change in the fair value of the fair value precautions that satisfy the
prudential accounting requirements are listed within the income statement. Also the current value
of the prudential item is being adjusted and that adjustment effect appears within the income
statement. Profits or losses due to the change in the fair value of the cash flow precautions, that
satisfy the prudential accounting requirements, shall be listed within the shareholders equity. The
profits or losses related to the cash flow precautions and listed initially within the shareholders
equity would be posted to the income statement when the covered item affects the income
statement. Therein, if the hedging contract resulted in recognizing assets or liabilities item, the
accumulated profits or losses related to the hedging contract would be recorded within the
shareholders equity in the primary measurement for the cost of the concerned "liabilities or
assets" item.
•
For the precautions that do not satisfy the hedging accounting requirements, the profits or losses
due to the change in the fair value would be listed directly within the income statement. The
prudential accounting shall be suspended at the end of the prudential contract period or either
terminating or penetrating it or when the prudential contract does not satisfy the prudential
accounting requirements. At that time, the cumulative profits or losses related to the prudential
contract shall be maintained within the shareholders equity until the expected financial operation
takes place. When the occurrence of the financial operation is not expected, the net cumulative
profits or losses will be posted from the shareholders equity to the income statement.
D- Revenue Realization:
•
The revenues would be recorded on the maturity basis and the interest revenues and expenses are
calculated by using the actual interest method, except for the interests of the irregular loans
whose recording is stopped whenever there is uncertainty concerning retaining back the value of
these interests or the indebtedness origin. The commission's revenues and the banking fees of the
other services are listed whenever they take place and the revenues of shares and mutual funds
units are recorded at the announcement of their related allocations.
E- Financial investment evaluation:
•
The financial investments for trading are evaluated by the fair value, and the profits resulted
from the change in the fair value of those investments would be listed within the income
statement at the same time that change occurs.
•
The financial investments available for sale are evaluated by the fair value for each investment,
and the profits due to the change in the fair value of those investments shall be listed within the
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
fair value reserve under the shareholders equity item. At those investments sale, the accumulated
profits shall be posted from the shareholders equity to the income statement.
•
The unrealized losses resulted from the change in the fair value of specific investment would be
listed within the income statement if there is not sufficient fund in that investment's fair value
reserve to cover them. In case of unrealized profits appearance for any investment items that
have recorded evaluation losses within the income statement, it will be listed within the income
statement by the equivalent amount of losses to what have been recorded, and what exceeds that
would be recorded in the fair value reserve. In case of appearing any objective indicators or
evidences on deterioration investment of retainable value, the retainable amount would be
estimated and any loss in the value depreciation shall be recognized in the income statement
within any financial investment provision item.
•
The investment kept to the due date would be listed in the cost adjusted to the payment amount
of bonuses and salary deductions. In case of appearing any objective evidences or indicators on
the temporarily deterioration of the investment retainable value, the retainable amount would be
estimated and any loss in the value deterioration in the income would be recognized in the
income statement within the financial investment provision item.
•
Securities for the issued debts include the investments that are directly purchased from issuer
except those, which the bank intends to sell in the short-run. Securities for the issued debts
appear by cost, which modified by the accumulated amortizing amount for premiums or
discounts. In case of the appearance of indications or objective events for the decrease of the
redemption investments values, the depreciation value is evaluated and any loss, due to the
decrease of investment value in the income statement, is recognized within the provision of
financial investments.
The investments in the colleague companies are evaluated on the basis of the bank share in its
net assets.
F- The fair value:
The fair value of tradable financial assets would be presented in the bid price declared at closing the
work at the financial statements dates in the financial markets. In case of not providing declared
prices of some financial assets, their fair value would be estimated by one of the following ways:
•
Comparing them with the current market value of a financial instrument greatly similar to them.
•
Present value of the expected cash flows.
•
Pricing models options
•
The cost.
G- Recognizing Date of Financial Transactions:
•
The bank would define its policy for approving the financial assets purchase according to the
obligation date, or the paying back date with sticking to stability, but sale of the financial assets
would be approved by the paying date.
H- Loans to Customers:
•
Loans appear in cost after excluding the value deterioration provisions of loans, and the interest
in suspense. Loans value deterioration specific provision is calculated, which represents the
difference between the book value and the retainable value, which is the current value of the
expected cash flows discounted in the actual (original) interest rate, and the bank depends in that
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
on a detailed revision of the loans portfolio by the bank management according to QCB
instructions. Also loans portfolio general provision would be calculated depending on the bank's
experience in the nature of the loans portfolio and by a minimum of 1% of the total facilities
granted to the private sector according to QCB instructions.
•
Loans will be written off in case of the ineffectiveness procedures taken to retain them with
provision deduction which contains the previously written off loans.
I- Evaluating The real Estates which ownership has been Converted to the Bank for paying the debts
of some customers:
•
The real estate which ownership has been converted to the bank is recorded by the converting
value in the balance sheet under the "other assets" item. In case the fair value of those real estate
is being lower than the converting value on the balance sheet date, the difference would be
posted to the income statement, bearing in mind that in case the fair value of those real estate
increased, there would be an addition to the income statement by the limits of what was recorded
in the income statement on previous financial periods.
In accordance with QCB instructions, the bank should get rid of lands and real estates that
converted to it paying for debts in a period of three years from the ownership date. The bank may
be allowed to extend that period after obtaining QCB approval.
J- Real Estate, Furniture and equipments:
•
The real estate, furniture and equipments are being depreciated in the straight line method by
using an appropriate depreciation rates defined on the basis of estimated expected life
(remaining life) of each asset [the applied depreciation rates shall be disclosed].
•
The expenses of improvements and renewals of the rented buildings would be amortized during
the estimated expected life (remaining life) or the leasing period, whichever is earlier.
K- The non-tangible Assets:
•
They are amortized during ……. years. [The bank should disclose the nature of those assets,
their components and the methods of estimating their original book value].
L- The deterioration in the assets value:
•
The book value of the bank's other assets is reviewed at the end of the year in order to figure out
any indicators on the deterioration of that value. In case such indicators exist, the payback or
retainable value is estimated and those assets value deterioration loss will be recognized in the
income statement.
M- Employees End of service Rewards and Retirement Fund:
•
The bank calculates the end of service provisions for employees according to its internal
systems, depending on the service period of each employee at the end of the year. That provision
appears with the “other provisions” item under the "other liabilities" item.
•
Also the bank calculates the amount of its participation in the retirement fund according to the
retirement fund rules, and it would be listed within the labor cost under the general
administrative expenses as illustrated in the illustration no. (26).
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
N- Risk Reserve:
•
The risk reserve should not be less than 1.5% of the total direct credit facilities granted by the
bank, operating inside and outside Qatar, and its subsidiaries included in the consolidated
balance sheet after deduction of the specific provisions, suspended interests and deferred profits
of the Islamic banks, with exception of the credit facilities, granted to Ministry of Finance, or
their secured facilities and credit facilities against cash guarantees (retained cash deposits), as of
December 2007.
O- Other Provisions:
•
The bank establishes provisions as deducting from the income statement for any potential
obligations or requirements according to the estimated value of these obligations and the
probability of realizing them on the date of the balance sheet. Illustration no. (17) clarifies these
provisions.
P- Selling and repurchasing agreements:
•
The sold securities, which were agreed simultaneously on repurchasing them on a future date,
continue to be recognized in the balance sheet, in order to continue the bank control on them, and
their evaluation continues according to the applied accounting policies. The liabilities of the
received amounts for these contracts would be listed within the balances of banks and financial
institutions or within the customer's deposits. However, the difference between the sale and
repurchasing prices shall be recognized as an interest expense that is due within the contract life.
For the bought securities, which were agreed simultaneously on reselling them on a specific
future date, shall not be recognized in the balance sheet as investments, because of lacking the
bank control on those assets. The paid amounts related to these contracts would be listed within
the balances with banks and financial institutions or within the customer's loans. However, the
difference between the purchasing and resale prices shall be treated as interest revenues that are
due within the contract life.
Q- Off Balance Sheet items:
•
It is the one in which the bank enters as a part in addition to the commitments of the forward
exchange contracts, currency exchange, interest rate contracts and others as considering them not
representing actual assets or liabilities on the date of the balance sheet.
R- Cash and Cash Equivalent:
•
It is the cash and cash balances that are due in a period of 3 months in order to prepare the cash
flows statement and it includes: cash balances, balances with the central banks, balances with
banks and financial institutions and financial investments for trading. Illustration no. 35 declares
those item's details.
S- Taxes:
•
Taxes due from bank are calculated according to the valid procedures, laws and instructions
inside Qatar or in the countries hosting the bank branches abroad.
•
Provision tax liabilities should be established after running the necessary study in accordance
with tax requirements∗.
∗
If there are important cases that require applying the paragraphs related to the deferred tax which was mentioned within the
accounting standard of the income tax , those cases should be disclosed.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
3- Financial Instruments and their Risk management:
3/1 Financial Instruments:
A- The bank financial instruments are represented by the financial assets and liabilities. The
financial assets include cash balances, current accounts, deposits with banks, and the financial
investments and loans for customers and banks. The financial liabilities include the customers'
deposits and the accruals to banks. Also the financial instruments include the rights and
undertakings that are listed within "the off balance sheet items.
Illustration no. (2), of the complementary illustrations of the financial statements, includes the
applied accounting policies concerning the recognition and measurements principles of the most
important financial instruments and their revenues and expenses.
B- The Fair value of the financial Instruments:
In Compliance with the evaluation principles applied in evaluating the bank assets and liabilities
mentioned in the complementary illustrations of the financial statements, the fair value of the
bank assets and liabilities do not differ much with their book value on the date of the balance
sheet. With the exception of the issued debt securities and the investments kept to the due date.
Illustrations no. (8), of the complementary illustrations of the financial statements, clarify their
fair values on the date of the balance sheet.
3/2 Risk Management:
Compiling with the disclosure requirements, the bank should disclose in details the risk nature it
faces, their management policy and instruments, and how to hedge, measure and monitor them.
And in line with that, the bank should declare some issues as follows:
A- The financial derivatives instruments used for risk management:
The bank should mention the used financial derivatives types and clarifies the nature of each one,
the purpose of using them and the risks that bank hedges against them. Illustration no. (31) refers
to the details of the financial derivatives instruments at the bank.
B- Interest Rate Risk:
The bank should illustrate the nature of the interest rate risk it faces and the related prudential
measures, instruments and policies.
In the following, there is a summary for the interest rates sensitivity of assets and liabilities and
the items not shown in the balance sheet:
As at 31/12/2003
Cash and balances with central
banks.
Securities for trade
Balances with banks and
financial institutions.
Loans and lending to customers
Financial investments.
Other assets
Total assets
Balances due to banks and
financial institutions.
Customers deposits
Tenth Edition
For
3
Months
3months
to one
year
1-5
Years
More
than
5
Years
Sensitivity
to noninterest
Total
interest rate
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Other borrowed funds
Other liabilities
Shareholders equity
Total
liabilities
and
shareholders equity
The difference in the balance
sheet
The difference not appeared in
the balance sheet
Interest
rates
sensitivity
difference
Cumulative
difference
in
interest rates sensitivity
Cash and balances with central
banks.
Securities for trade
Balances with banks and
financial institutions.
Loans customers
Financial investments.
Other assets
Total assets
Balances of (due to) banks and
financial institutions.
Customers deposits
Other borrowed funds
Other liabilities
Shareholders equity
Total
liabilities
and
shareholders equity
The difference in the balance
sheet
The difference not appeared in
the balance sheet
Interest
rates
sensitivity
difference
Cumulative
difference
in
interest rates sensitivity
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
C- Credit Risk:
The bank should illustrate the nature and types of the credit risk it faces and the used procedures
to identify and measure this risk and to reduce its effects.
Illustration no. (7), of the complementary illustrations of the financial statements, includes the
allocation of loans portfolio on the different sectors.
Also, illustration no. (30), from the complementary illustrations of the financial statements,
includes the geographical allocation.
D- Liquidity Risk:
The bank should illustrate the nature of the liquidity risk it faces, and that it could be exposed to
in the future, and the applied policies and procedures for reducing these risks.
The following table reflects the due dates of the bank's main assets and liabilities items. The
contractual due dates of assets and liabilities in the table are defined on the ground of the
remained period from the balance sheet date up to the contractual due date without taking into
consideration the actual due dates which are reflected by the historical events of maintaining
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
deposits and providing liquidity. The management monitors the accruals of assets and liabilities,
on a continuous basis, to ensure availability enough liquidity.
As at 31/12/2003
Cash and balances with
central banks.
Securities for trade
Balances with banks and
financial institutions.
Loans to customers
Financial investments.
Other assets
Total assets
Balances due to banks and
financial institutions.
Customers deposits
Other borrowed funds
Other liabilities
Total liabilities
The difference
As at 31/12/2002
Cash and balances with
central banks.
Securities for trade
Balances with banks and
financial institutions.
Loans to the customers
Financial investments.
Other assets
Total assets
Balances due to banks and
financial institutions.
Customers deposits
Other borrowed funds
Other liabilities
Total liabilities
The difference
During a
month
1 -3
Months
3months
to one year
1 -5
Years
5 Years
and
more
Total
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
E- Foreign Currencies Exchange rate Volatility Risk:
The bank illustrates the nature of foreign currencies exchange rate volatility risk it faces and its
the procedures and policies, to limit it, followed by the presentation of the exchange rates risks it
faces.
As at 31/12/2003
US$
Euro
Sterling
Assets
Liabilities and shareholders equity
Net currencies position
Qatari
Riyals
XX
XX
XX
XX
XX
XX
XX
XX
XX
As at 31/12/2002
Assets
Liabilities and shareholders equity
Net currencies position
XX
XX
XX
XX
XX
XX
XX
XX
XX
Tenth Edition
Total
XX
XX
XX
Other
Currencies
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
F- Market Risk of Financial Investments:
The bank illustrates the nature of the financial investments' market risk it faces according to its
purpose and its prudential and limiting procedures and policies, with referring to the illustrations
regarding it.
G- Capital Adequacy:
The bank explains, in short, the capital computing mechanism according to the assets weighted
risk as it was decided in Basel committee's publications and QCB instructions.
Cash and balances with central banks.
Balances with banks and financial
institutions.
Loans to customers
Investments.
Real estates and equipments
Other assets
Deferred or potential obligations and
other undertakings and commitments
Total Risk Weighted Assets
Assets Balances
2003
2004
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The Balance
Core Capital
Core and supplementary Capital
Risk Weighted Assets
2003
2004
XX
XX
2003
XX
XX
2004
XX
XX
Capital Adequacy Ratio
according to Basel
2003
2004
XX%
XX%
XX%
XX%
Knowing that the minimum defined by the QCB is 10%, and the minimum defined by Basel
committee is 8%.
H- Risks of managing investments for others:
The bank manages customers' investments either in a direct way through their instructions or in
the form of investment portfolios and pools managed by the bank or in the form of mutual funds
established or managed by the bank in accordance with the mutual funds law no. (25) of year
2002. the Bank management to any form of those investments is exposed to some legal and
vindictive risks and operational risk, and the bank controls those risks through ………………
Illustrations no. 29 (b), 33 shows the size of those investments.
I- Other risks:
The bank illustrates types and nature of other risks it faces such as the management risk, the
operational risk, the legal risk and other risks.
4- Cash and balances with central banks:
Cash
Required reserve with QCB
Other balances with QCB
Balances with other central banks
2003
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
The required reserve in QCB is a required reserve that is not used in the daily operations of the bank.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
5- Trading securities:
2003
Government bonds and treasury bills
Shares (stocks)
Other bonds
Mutual funds units
Listed
XX
XX
XX
XX
XX
Un-Listed
XX
XX
XX
XX
XX
Listed
XX
XX
XX
XX
XX
2002
Un-Listed
XX
XX
XX
XX
XX
(The bank declares the size and types of mortgaged securities against repurchasing agreements
(REPOs) and of those which are mortgaged for any other purposes)
6- Balances with banks and financial institutions:
Current accounts
Deposits
Loans to banks
Computed provision
2003
XX
XX
XX
XX
(XX)
XX
2002
XX
XX
XX
XX
(XX)
XX
2003
XX
XX
XX
XX
XX
(XX)
(XX)
(XX)
XX
2002
XX
XX
XX
XX
XX
(XX)
(XX)
(XX)
XX
7- Loans to customers:
A- By type
Loans
Overdraft
Discounted bills
Other loans
Total loans and other loans
Special provision
Interests in suspense
General provision
Net loans
Total loans and other non-performing loans∗∗, at the end of year 2003 reached amount of ……..QR
which is equivalent to ……% of total loans against ……..QR which is equivalent to ……% of total
loans and other loans at the end of year 2002.
B- By Sector
Loans
Government
Governmental and semigovernmental institutions
Industry
Overdraft
Discounted
bills
Other lending
Total 2003
XX
Total
2002
XX
XX
XX
XX
XX
∗∗
All banks must consider that the declared total of loans and non-performing advances, in the above mentioned explanation
are the total credit facilities which classified as substandard, doubtful or bad categories, which approved from Qatar Central
Bank after newel at 31/12 (Circular 16/2005). These instructions are applied from 10/2/2005, considering the modification of
data in the financial statements for the ended year at 31/12/2004.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Trade
Services
Constructions
Real Estate
Consumption
Others
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
C- Provision Movements∗:
- Provision balance at the beginning of the year
- Foreign currencies differences +(-)
- Net additional provisions within the year
New provisions within the year
Retained provisions within the year
- Collections of previously written off loans
- The used potion of the provision within the year
- The provision balance at the end of the year
Specific
General
XX
XX
XX
XX
(XX)
XX
(XX)
XX
XX
XX
XX
XX
(XX)
(XX)
XX
Interests
in
suspense
XX
XX
XX
XX
(XX)
XX
(XX)
XX
Total
2003
Total
2002
XX
XX
XX
XX
(XX)
XX
(XX)
XX
XX
XX
XX
XX
(XX)
XX
(XX)
XX
8- Financial investments:
A- Issued debt securities:
By entity:
Qatar Government debt securities
Other debt securities
By interest rate:
Fixed interest bearing debt securities
Floated interest bearing debt securities
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The fair value of the issued debt securities at the end of year 2003 reached amount of ……..QR
against ……..QR at the end of year 2002.
(The bank declares the size and the types of the securities mortgaged against repurchasing
agreements (REPOs) and of those which are mortgaged for other purposes)
B- Financial investments available for sale:
Shares (stocks)
Governmental bonds and treasury bills
Other bonds
Mutual funds units
Fair value depreciation provision
Listed
XX
XX
XX
XX
(XX)
XX
2003
Un-Listed
XX
XX
XX
XX
(XX)
XX
Listed
XX
XX
XX
XX
(XX)
XX
2002
Un-Listed
XX
XX
XX
XX
(XX)
XX
∗
An illustration would be mentioned about the provision surplus size that was returned back to the revenues, the item it was
returned back to also would be mentioned.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
(The fixed rate bonds reached …….…thousand Qatari Riyals, and the floated rate bonds are ….…
thousand Qatari Riyals at the end of 2003 against ….……...… thousand Qatari Riyals, and
….……...… thousand Qatari Riyals respectively at the end of 2002).
(The bank declares the size and the types of the securities mortgaged against repurchasing
agreements (REPOs) and of those which are mortgaged for other purposes)
C- Financial investments maintained till the due date:
By entity:
Qatar government bonds
Other bonds
The depreciation provision
2003
Un-Listed
XX
XX
(XX)
XX
XX
(XX)
XX
Listed
XX
XX
(XX)
XX
XX
(XX)
XX
By interest rate:
Fixed rate bonds
Floated rate bonds
Listed
XX
XX
(XX)
XX
XX
(XX)
XX
2002
Un-Listed
XX
XX
(XX)
XX
XX
(XX)
XX
Fair value of the financial investments that are maintained till the due date is ……..thousand Qatari
riyals at the end of 2003 against …… thousand Qatari Riyals at the end of 2002.
(The bank declares the size and the types of the securities mortgaged against repurchasing
agreements (REPOs) and of those which are mortgaged for other purposes)
D- Investments in associate companies:
2003
Balance at the beginning of the year
Share of profit (losses) for the year
Deducting the allocations
XX
XX
(XX)
XX
The associate company name:
ــــ
ــــ
ــــ
ــــ
Nationality of the company
2002
XX
XX
(XX)
XX
2003
XX
XX
(XX)
XX
XX
XX
(XX)
XX
Equity percentage (%)
2002
XX
XX
XX
XX
XX
XX
XX
XX
9- Real-Estate, furniture and equipments:
Balance at 1/1/2003 (cost)
Additions within the year
Exclusions within the year
Foreign currencies differences +
(-)
The balance at 31/12/2003
Accumulated Depreciation
Balance at 1/1/2003
General depreciation
Exclusions
Foreign currencies differences
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
XX
XX
(XX)
XX
Tenth Edition
Furniture and
equipments
Cars
Total
XX
XX
(XX)
Expenses of renewing
and improving the
rented buildings
XX
XX
(XX)
Lands and
buildings
XX
XX
(XX)
XX
XX
(XX)
XX
XX
(XX)
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
+(-)
Accumulated depreciation
balance at 31/12/2003
Net book value at 31/12/2003
Net book value at 31/12/2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
If there were any restrictions on the assets equity or on leasing them, an illustration would be
mentioned about those restrictions.
10- Other assets:
Accrued revenues
Prepaid expenses payables
Prepaid dividends
Capital business under execution
Real estates which ownership were converted to the bank for paying debts (netting)
Intangible assets
Financial derivatives with positive fair value (illustration no.31)
Other debt balances
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
(Value of the real estates, which their ownership has converted to the bank for paying debts, after
deducting the evaluation differences is ………thousand Qatari Riyals at the end of 2003 against
………thousand Qatari Riyals at the end of 2002).
In case of material value for the intangible assets, an independent item shall be established for it in
the balance sheet with devoting a special illustration to it indicating the details of its movements and
amortizations.
11- Balances for banks and financial institutions:
Balances with QCB
Current accounts of banks and financial institutions
Deposits of banks and financial institutions
Short-term loans from banks and financial institutions
2003
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
12- Customers deposits:
By Type:
Current and demand accounts
Saving accounts
Time deposits
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
Retained funds of customers deposits against the credit facilities are ………thousand Qatari Riyals
at the end of 2003 against ………thousand Qatari Riyals at the end of 2002.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
B) By Sector
2003
XX
XX
XX
XX
XX
Government
Governmental and semi-governmental institutions
Persons
Companies
2002
XX
XX
XX
XX
XX
13- Certificates of deposits:
2003
XX
XX
XX
Local currency certificate of deposits
Foreign currencies certificate of deposits
2002
XX
XX
XX
14- Issued debt bills:
Remark
Currency
Interest
rate
Due date
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
The bonds value appears after excluding the issuance discount (adding the issuance premium) which
represents the difference between the bonds nominal value and the value which the bank obtained
from the bonds at issuance. The issuance discount balance (issuance premium) is ………thousand
Qatari Riyals at the date of balance sheet, and the amortization value of the issuance discount
(issuance premium) for the year has reached ………thousand Qatari Riyals and it was recorded in
the "interests expenses" item in the income statement.
15- Other borrowed funds ٭:
Indication
Currency
Due date
Interest
rate
Due within the
next year
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
16- Other liabilities:
Prepaid revenues
Accrued expenses
Other provisions (illustration no.17)
Workers saving fund
Accrued taxes
Financial derivatives with negative fair value
(illustration no.31)
Margins
Other credit balances
٭
2003
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
It includes the subordinated loan if it does exist.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
17- Other provisions:
- Provision balance at the beginning of the year
- Foreign currencies differences +(-)
- The computed provision within the year
- The used portion of the provision for the year
- The provision balance at the end of the year
End of
service
Judicial
claims
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
(XX)
XX
Other
potential
claims
XX
XX
XX
XX
(XX)
XX
Total
2003
Total
2002
XX
XX
XX
XX
(XX)
XX
XX
XX
XX
XX
(XX)
XX
18- Minority equity:
2003
XX
XX
(XX)
XX
Balance at 1/1/2003
Minority's share in subsidiary companies profits
Deducting the minority's share in the subsidiary companies profit allocation
Balance at 31/12/2003
2002
XX
XX
(XX)
XX
19- Shareholders equity:
Issued and paid capital:
Issued and under-written capital reaches ………million Q.R. allocated on …….shares with a
nominal value per share of ……….Q.R.., and the paid-in capital reaches ……million Q.R.
(Please mention the installations of the issued capital that have been requested and not paid yet).
Risk Reserve:
It represents the shareholders' equity in the risk reserve that should be kept at not less than 1.5% of
the net loan portfolio in accordance with QCB's instructions.
Legal reserve:
In accordance with QCB's law, a 10% of the year net profits should be reserved to cover the legal
reserve. The legal reserve should be stopped when it reaches what is equivalent to 100% of the paid
capital. The legal reserve shall not be distributable except in the cases allowed by the Qatari
Commercial Companies law no. (5) of the year 2002 and after obtaining the QCB's approval.
Other reserves:
Pursuant to the bank by-law of incorporation, they are represented in a general reserve that is used in
accordance with each of the decision of the general assembly, according to a recommendation of the
board of directors and after the QCB approval.
Fair value reserve:
XX
XX
(XX)
Investments available
for sale
XX
XX
(XX)
Total
2003
XX
XX
(XX)
Total
2002
XX
XX
(XX)
XX
XX
XX
XX
XX
XX
XX
XX
Cash flows covers
- Balance at the beginning of the year
- Reevaluation result
Transferred amount to the income
statement
- Net change within the year +(-)
- Balance at the end of the year
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Free shares and profits proposed to be allocated:
The board of directors has proposed cash profit allocations to the shareholders by ….. % of the
capital (by ……QR per share) for year 2003 (by ……QR per share for year 2002). Also the board
has proposed issuing free shares by ….% of the capital at 31st of December 2003 (by ….% of the
capital of year 2002).
20- Interest revenues:
Balances with central banks.
Balances with banks and financial institutions.
Bonds
Loans and advances to customers
Redemption interests for suspended interests
2003
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
2003
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
2003
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
21- Interest expenses:
Balances to banks and financial institutions
Customers deposits
Certificates of deposits
Issued debt bills
Other borrowed funds
22- Commissions and fees revenues:
Loans commissions
Indirect credit facilities commissions
Banking services fees
Revenues of the investing activities on behalf of
others
Others
23- Profit allocations of shares and mutual funds' units:
Financial investments for trading
Financial investments available for sale
Mutual funds units
Others
2003
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
24- Profits (losses) of foreign currency operations:
Profits (losses) of dealing in foreign exchange
Profits (losses) of assets and liabilities evaluation differences
Profits (losses) of derivatives evaluation
Tenth Edition
2003
2002
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
25- Investing activities profits (losses):
A- Profits (losses) of selling financial investments
For trading
For sale
Till the due date
Issued debt bills
Financial investments in subsidiary or associate companies
B- Investment evaluation differences:
For trading
For sale
Total (A+B)
2003
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
2003
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
26- General and administrative expenses:
Salaries, compensations and other advantages
The bank participation in the retirement fund
End of service reward (bonus)
Cost of the training programs
Marketing and advertising expenses
Legal and professional charges
Communications, infrastructure and insurance
Rent and maintenance
Others
The employees number was ……. Employees at the end of year 2003 against ……. Employee at the
end of year 2002.
27- Financial investment provision:
Financial investments available for sale
Financial investments kept till the due date
2003
XX
XX
XX
2002
XX
XX
XX
28- Profits return per share:
Return on share represents the resulted value of dividing net profits for the year on the weighted
average of the total number of shares issued within the year.
Net profits for the year
Weighted average of the shares number
Tenth Edition
2003
XX
XX
XX
2002
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
29- Off-balance sheet items:
A- deferred or potential commitments:
Undue credit facilities
Acceptances
Letters of guarantee
Letters of credit (exporting and importing)
Rediscounted bills
Others
B- Other commitments and contingent liabilities:
Bank foreign exchange and derivatives contracts (illustration no. 31)
Customers foreign exchange and derivatives contracts
Portfolios and investments managed on behalf of others.
Capital undertakings (are disclosed according to the relative importance)
Obligations against suits raised against the bank (are disclosed according to the relative
importance)
Others
2003
2002
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
The nature of these suits, the amount and the extent of the provisions adequacy and the opinion of
the bank and the legal consultants are to be disclosed.
30- Geographical allocation:
As at 31/12/2002
Cash and balances with central banks.
Securities for trading
Balances with banks and financial institutions.
Loans to customers
Financial investments.
Other assets
Total assets
Balances of banks and financial institutions.
Customers deposits
Other borrowed funds
Other liabilities
Shareholders equity
Total liabilities and shareholders equity
Cash and balances with central banks.
Securities for trading
Balances with banks and financial institutions.
Loans to customers
Financial investments.
Other assets
Total assets
Balances of banks and financial institutions.
Customers deposits
Other borrowed funds
Other liabilities
Shareholders equity
Total liabilities and shareholders equity
Tenth Edition
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
North
America
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Other
countries
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Qatar
GCC countries
Europe
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Total
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
31- Financial derivatives instruments:
Details of financial derivatives Positive
fair
by type
value
As at 31/12/2003
a- kept for trading
b- for hedging cash flows
c- for hedging fair value
Total
As at 31/12/2003
a- kept for trading
b- for hedging cash flows
c- for hedging fair value
Total
Negative
fair
value
Nominal
value
The following table illustrates positive and negative fair values of the financial derivatives and their
nominal value by maturity. The nominal value of the financial derivatives represents an indicator for
the transactions volume at the end of the year, and it does not necessarily reflect either the value of
the future (potential) cash flows, or the market and credit risks that are detected by the financial
derivatives fair value.
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
Within
3
months
From 3
months to a
year
From
1-5
years
More than
5 years
XX
XX
XX
XX
XX
XX
XX
XX
32- Trust activities:
There should be a disclosure about the asset balances which the bank keeps on behalf of other
parties, at the date of the balance sheet, and about their related liabilities.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
33- Mutual funds:
There should be a disclosure about the number and names of mutual funds which the bank
established or manages, and about their investments size.
34- Transactions with related parties:
It includes all the bank different transactions with subsidiary and associate companies, board of
directors members, executive management or with the companies they own principal shares in them,
or any other parties of substantial influence on the financial or operational decision making at the
bank. The balances at the end of the year have reached, for these accounts, as follows:
2003
On balance sheet items
Subsidiary
and
associate
companies
Board of
directors
members
2002
others
Subsidiary
and associate
companies
Board of
directors
members
others
Assets:
ــــ
ــــ
Liabilities:
ــــ
ــــ
Off balance sheet items
ــــ
ــــ
ــــ
Income statement elements:
Revenues of interests and
commissions
Expenses of interests and
commissions
Capital losses (profits), if existed
Additional information:
Interest on suspense
Bad debts
Provision for doubtful debts
Irregular credit facilities
35- Cash and cash equivalent, for preparing the cash flow statement, include the following:
Cash and balances with central banks.*
Balances with banks and financial institutions.
Trading securities.
2003
XX
XX
XX
2002
XX
XX
XX
*It does not include the obligatory cash reserve with central banks.
36- Financial statements of the parent bank:
Financial statements of the parent bank are shown in the same forms of the consolidated financial
statements which are the balance sheet, the income statement and the cash flow statement.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
37- Post-date events of financial statements:
Disclosing any post-date events to the financial statements, that may have influence on them, should
be considered.
38- The comparison figures:
Some numbers of the previous year were reclassified in order to be suitable to the presentation
method applied in the current year.
(This illustration is listed in case there is a difference classifying the current year financial
statements than in the previous year).
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Bank's Correspondences with QCB
Annex No. (133)
Qatar Central Bank
Organizational Chart
Governor
Internal Audit Unit
Deputy Governor
Banking Consumers'
Service Unit
Banking
Supervision
Department
Tenth Edition
Department of Public
Debt, Banking Affairs
and Issuance
Legal Affairs Unit
Department of
Economic Policies
Banking System
Department
Investment
Department
Department of
Administrative
and Financial
Affairs
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Banking Risk
Capital Adequacy
Annex No. (134)
Qatar Central Bank
Capital Adequacy System
Technical File Format
Prepared by: Banking Systems Department
Date :02-01-2008
Version: 02
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Banking Risk
Capital Adequacy
Annex No. (134)
Flat File Structure
Introduction
In this manual we are going to introduce full details about the flat file structure that banks will
send to QCB as part of our plan for implementation of Basel II requirements.
Banks will generate one file that includes all data required for credit risk, market risk and
operational risk. All will be provided in one file.
We will go through each part of this business and explain in details the data required to be filled
and line format for each part.
As you will see later, this file will contain different line format. Each line in the file will start with
tag that refers to a certain part of the business.
Banks should read this manual carefully to correctly generate the file.
The file is mainly divided into three parts: Header, Body and Footer. The header is one line that
includes information about the bank code, branch code, year and month. The body is the main part
of the file that includes all bank data entries. The footer is one line that mainly includes number of
records in the file for purpose of checking that file completely transferred.
This manual is divided mainly into three parts: Credit risk, Market risk and Operational risk, and
finally the computation of capital elements and capital adequacy. we will go through each part in
details.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Credit Risk
In this part of the file banks will mainly insert the following amounts:
1- On balance sheet
2- Off balance sheet
3- Adjustment of Credit Risk Mitigation (CRM)
Details for “on balance sheet” may be different from category to another.
Details for “off balance sheet” are the same for all categories. See table (2)
There are no details for Adjustment of Credit Risk Mitigation (CRM), one value is filled for this
amount.
Credit risk will be inserted at bank level. For example Qatar National Bank will insert data for
local branches, London branch and Paris branches, and compute consolidated data for a whole
bank on a global basis (eliminations for purpose of clearing between branches).
Let us first summarize the new breakdowns which are added to credit risk, both vertical and
horizontal breakdown.
Vertical breakdown:
With reference to table (1), the following categories have vertical breakdown for the “on balance
sheet” column:
1, 2, 3, 4, 5, 6, 7, 9
Note that items 8 and 10 have no vertical breakdown for “on balance sheet”
For categories 1 and 3 the breakdown is:
Loans
Treasury & Bonds
Central banks
So the “on balance sheet” = Loans + Treasury & Bonds + Central Banks
For categories 2 and 6 the breakdown is:
Loans
Bonds
So the “on balance sheet” = Loans + Bonds
For categories 4 and 5 the breakdown is:
Due to banks and Loans
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Securities
Provisions
So the “on balance sheet” = Due to banks and Loans + Securities - Provisions
For category 7 the breakdown is:
Loans
Securities
Deferred Income for Credit
So the “on balance sheet” = Loans + Securities - Deferred Income for Credit
For category 9 the breakdown is:
Loans
Provision & interest suspense
Deferred Income for Credit
So the “on balance sheet” = Loans - Provision & interest suspense - Deferred Income for Credit
Horizontal Breakdown:
With reference to table (1), the following categories have a horizontal breakdown:
2, 3, 4, 5, 6
Category 2:
Under this category banks will insert companies that are totally owned by the governments. These
companies may be inside or outside Qatar and PSEs in Qatar and GCC.
Note that companies that are dealing with banks’ foreign branches should also be included under
this category. These companies are not included in risk system for the time being.
Companies will be presented by secret numbers, which can be taken from risk system through
QCB-connect
Category 3:
Under this category banks will insert countries. The code for the countries can be taken from
placement of funds system through QCB-connect.
Category 4:
Under this category banks will insert multilateral development banks. The codes for these banks
are in table (7)
Category 5:
Under this category banks will insert the banks where they have deposits or loans. The code for
these banks can be taken from placement of funds system through QCB-connect.
Note that the only difference between banks under category 4 and banks under category 5 is that
banks under category 4 are Multilateral Development Banks
Category 6:
Under this category banks will insert companies, which are related to financial securities..
These companies may be inside or outside Qatar. Note that companies that are dealing with banks’
foreign branches are also included under this category.
Companies will be presented by secret numbers, which can be taken from risk system through
QCB-connect
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table (1) represents the main category codes for Credit Risk. These codes will be used in the text
file to refer to related categories
Table(1)
Category Code
1
2
3
4
5
6
7
8
9
10
11
Category Description
State of Qatar /central bank
Public Sector Entries (PSEs)
Other Sovereign /state /central banks
Multilateral Development Banks (MDBs)
Banks
Investment Firms
Corporate
Retail
Past Dues (over 90 days)
Other Assets
Total Trading Book
Table (2)
Off balance sheet details
Un-drawn commitments for less than one year
Un-drawn commitments over one year
LC
Bid Performance Bonds
Other Guarantees
Interest Rate Contracts for less than one year
Interest Rate Contracts between one to two years
Interest Rate Contracts over 2 years
Exchange Rate Contracts for less than one year
Exchange Rate Contracts between one to two years
Exchange Rate Contracts over 2 years
Table (3) contains the grade codes according to Standard & Poor’s. These codes will be used in
the text file.
Table (3)
Code
Grade
1
AAA
2
AA+
3
AA
4
AA5
A+
6
A
7
A8
BBB+
9
BBB
10
BBB11
BB+
12
BB
13
BB-
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
14
15
16
17
18
19
20
21
22
Table (4)
Bank
Code
1
B+
B
BCCC+
CCC
CCCCC
Unrated
GCC
Bank name
Qatar National Bank
2
3
The Commercial Bank of Qatar
Doha Bank
4
5
6
10
15
17
18
Qatar Islamic Bank
Al Ahli Bank of Qatar
Qatar International Islamic Bank
International Bank of Qatar
Qatar Industrial Development Bank
Masraf Al-Rayan
Al-Khaliji Bank
Branch
code
1
2
3
4
1
1
2
3
1
1
1
1
1
1
1
Branch name
Doha branches
London branch
Paris branch
Ansbacher Group
Doha branches
Doha branches
New York branch
Pakistan branch
Doha branches
Doha branches
Doha branches
Doha branches
Doha branches
Doha Branches
Doha Branches
Detailed instructions on how to fill data for each category in credit risk
All the following details are related to table - CR01 in the appendix
Category 1 (Sovereign / State / Central banks)
For the “On Balance Sheet “, banks will insert the following details:
1- Loans
2- Treasury & Bonds
3- Central Banks
Number of lines for this category in the text file: 2
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Sub-Category Code (see table (5)), Loans, Treasury & Bonds, Central Banks, Off
balance sheet items (see table (2)), Adjustment of CRM
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table (5)
Sub-Category Code
101
102
Description
Local currency
Foreign currency
Example
CR01, 1, 1,101,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 1, 1,102,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
Category 2 (Public Sector Entries (PSEs))
For the “On Balance Sheet “, banks will insert the following details:
1- Loans
2- Bonds
Table (6)
Currency flag
1
2
Description
In local currency
In foreign currency
Number of lines for this category in the file: unlimited
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Secret Number (see note 1), Currency Flag (see table (6)), Grade Code (see table 3),
Loans, Bonds, Off balance sheet items (see table 2), Adjustment of CRM
Note 1: Take the secret numbers from risk system through QCB-Connect
Example
CR01, 2, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 2, 1, 320, 2, 4, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
Category 3 (Other Sovereign /state /central banks)
For “On Balance Sheet“, banks will insert the following details:
1- Loans
2- Treasury & Bonds
3- Central Banks
Number of lines for this category in the text file: unlimited
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Country Code (see note 2), Currency Flag (see table (6)), Grade code (see table 3),
Loans, Treasury & Bonds, Central Bank, Off balance sheet items (see table 2), Adjustment of
CRM
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Note2: Take the country code from placement of fund system through QCB-Connect
Example
CR01, 3, 1, BH, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
CR01, 3, 1, BH, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
Category 4 (Multilateral Development Banks (MDBs))
For “On Balance Sheet”, banks will insert the following details:
1- Due from banks and loans
2- Securities
3- Provisions
The codes for multilateral development banks are shown in table (7)
Table (7)
Code
Description
Abbreviation
1
ا او ء واIBRD
2
ا اوIFC
3
ا ايABD
4
! ا اAFDB
5
ا اورو! ء واEBRD
6
!ر اورو# ! اEBI
7
ر ول ال# ! اNIB
8
ر% ! ا ول اCDB
9
ا اIDB
10
! ! ا'& اوروCEDB
Number of lines for this category in the file: unlimited
Line Format:
Table code (see table A-1 in the appendix), Main category code (see table (1)), branch code (see
table (4)), Bank Code (see table (7)), Deposits and Loans, Securities, Provisions, Off balance sheet
items (see table 2), Adjustment of CRM
Banks in this category must be one of the banks shown in table (7)
Example
CR01, 4, 1, 1, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 4, 1, 4, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
Category 5 (Banks)
For “On Balance Sheet”, banks will insert the following details:
1- Due from banks and loans
2- Securities
3- Provisions
Number of lines for this category in the file: unlimited
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Bank Code (see note 3), Currency Flag (see table (6)), Grade (see table 3), Deposits and
Loans, Securities, Provisions, Off balance sheet items (see table 2), Adjustment of CRM
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Note 3: Take the bank code from placement of funds system through QCB-Connect
Example
CR01, 5, 1, BH007, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
CR01, 5, 1, BH007, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
Category 6 (Investment Firms)
For “On Balance Sheet “, banks will insert the following details:
1- Loans
2- Bonds
Number of lines for this category in the file: unlimited
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Secret Number (see note 1), Currency Flag (see table (6)), Grade Code (see table (3)),
Loans, Bonds, Off balance sheet items (see table 2), Adjustment of CRM
Example
CR01, 6, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 6, 1, 320, 2, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
Category 7 (Corporate)
For “On Balance Sheet”, banks will insert the following details:
1- Loans
2- Securities
3- Deferred Income for Credit
Number of lines for this category in the file: 5
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Sub-Category Code (see table (8)), Loans, Securities, Deferred Income for Credit, Off
balance sheet items (see table 2), Adjustment of CRM
For sub-category codes related to this category see Table (8)
Table (8)
Sub-Category Code
Description
701
AAA+ to AA702
A+ to A703
BBB+ to BB704
Below BB705
Unrated
Example
CR01, 7, 1,701,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,702,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,703,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,704,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,705,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Category 8 (Retail)
For “On Balance Sheet”, there are no details. Banks will insert the “on balance sheet” as one value
without details
Number of lines for this category in the file: 4
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Sub-Category Code (see table (9)), On balance sheet, Off balance sheet items (see table
2), Adjustment of CRM
For sub-category codes related to this category see Table (9)
Table (9)
Sub-Category Code
Description
801
Personal Loans Note
802
Residential Mortgage Loans
803
Commercial Real Estate Loans
804
Other Retail Loans
Example
CR01, 8, 1,801,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,802,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,803,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,804,999,888,888,888,888,888,888,888,888,888,888,888,777
Category 9 (Past Dues (over 90 days))
For “On Balance Sheet”, banks will insert the following details:
1- Loans
2- Provision & interest suspense
3- Deferred Income for Credit
Number of lines for this category in the file: 3
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Sub-Category Code (see table (10)), Loans, Provision & interest suspense, Deferred
Income for Credit, Off balance sheet items (see table 2), Adjustment of CRM
For sub-category codes related to this category see table (10)
Table (10)
Sub-Category Code
901
902
903
Description
Specific Provision less than 20%
Specific Provision more than 20% to 50%
Specific Provision more than 50%
Example
CR01, 9, 1,901,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 9, 1,902,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 9, 1,903,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Category 10 (Other Assets)
For “On Balance Sheet”, there are no details. Banks will insert the “on balance sheet” as one value
without details
Number of lines for this category in the file: 3
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), Sub-Category Code (see table (11-a)), On balance sheet, Off balance sheet items (see
table 2), Adjustment of CRM
Table (11-a)
Sub-Category Code
Description
1001
Cash on hand - local and foreign currency
1002
Gold
1003
Others
1004
Cash items under collection / receivable funds Note 13
Example
CR01, 10, 1,1001,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 10, 1,1002,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 10, 1,1003,999,888,888,888,888,888,888,888,888,888,888,888,777
Category 11 (Total Trading Book)
Banks will insert one value for this category
Number of lines for this category in the file: 1
Line Format:
Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see
table (4)), total trading book
Example
CR01, 11, 1,999
Eligible Collateral used for Credit Risk
See table – CR02 in the appendix
Table (11-b)
Collateral
Description
Code
1
Cash
2
CD's Issued by lending bank
3
Debt Securities/Capital guaranteed Islamic Sukuks by State Of
Qatar / GCC
4
Guarantees Issued by State of Qatar/PSEs in State of Qatar/GCC
5
Debt Securities Issued by other States (AAA to AA-)
6
Debt Securities/Capital guaranteed Islamic Sukuks by banks or
other entities(BBB)
7
Short-Term Debt Securities(A-3/P-3)
8
Guarantees issued by Sovereign Entities
9
Guarantees issued by PSEs/Banks/Securities Firm Entities
10
Guarantees issued by Other Entities
11
Equity Stock listed in DSM
12
Securities in Foreign Currency
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
In this table the total of net amount for CRM purpose (see table CR02) should match total of
Adjustment for credit risk mitigation column 4 of table 3 (exist in table 3- Credit Risk
Mitigation).
Number of lines for this part in the file: 12
Line Format:
Table code (see table A-1 in the appendix), branch code (see table (4)), Collateral Code (see table
(Table (11-b))), Grade Code see table (Table (3), Amount
Example
CR02,1,1,2,2000
CR02,1,2,3,2000
CR02,1,3,1,2000
CR02,1,4,5,2000
CR02,1,5,7,2000
CR02,1,6,20,2000
CR02,1,7,6,2000
CR02,1,8,3,2000
CR02,1,9,3,2000
CR02,1,10,3,2000
CR02,1,11,3,2000
CR02,1,12,3,2000
Market Risk
Market risk is divided mainly into four parts:
1- Part 1: Specific risk
2- Part 2: General interest rate risk using the maturity method
3- Part 3: Equity position
4- Part 4: Foreign exchange risk
5- Part 5: Treatment of Option
Part 1: Specific risk rate
See table – MR01 in the appendix
Table (12)
Category Code
1
2
3
4
5
Description
Sate of Qatar by local currency
Government by local currency
Government by foreign currency
Qualifying
Others
Table (13)
Period to Maturity Code
1
2
3
Tenth Edition
Description
No Value
0 to 6 months
6 to 24 months
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
4
Risk Rate Code
1
2
3
4
5
6
Over 24 months
Table (14)
Description
No Value
AAA to AAAA to AAA+ to BBBAAA to BBB
Others
Detailed instructions on how to fill data for each category in table (MR01)
Category 1 (State of Qatar by Local Currency)
Number of lines for this category in the text file: 1
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see
table (14)), Period to maturity code (see table (13)), Position
Possible values for risk rate code: 1
Possible values for Period to maturity code: 1
Example:
MR01, 1, 1, 1, 999
Category 2 (Government by Local Currency)
Number of lines for this category in the text file: 1
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see
table (14)), Period to maturity code (see table (13)), Position
Possible values for risk rate code: 2
Possible values for Period to maturity code: 1
Example:
MR01, 2, 2, 1, 999
Category 3 (Government by Foreign Currency)
Number of lines for this category in the file: 5
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see
table (14)), Period to maturity code (see table (13)), Position
Possible values for Period to maturity code with respect to risk rate codes are shown in table (15)
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table (15)
Risk rate
3
4
4
4
6
Period to maturity
1
2
3
4
1
Example:
MR01, 3, 3, 1, 999
MR01, 3, 4, 2, 999
MR01, 3, 4, 3, 999
MR01, 3, 4, 4, 999
MR01, 3, 6, 1, 999
Category 4 (Qualifying)
Number of lines for this category in the text file: 3
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see
table (14)), Period to maturity code (see table (13)), Position
Possible values for risk rate code: 5
Possible values for Period to maturity code: 2, 3, 4
Example:
MR01, 4, 5, 2, 999
MR01, 4, 5, 3, 999
MR01, 4, 5, 4, 999
Category 5 (Others)
Number of lines for this category in the file: 1
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see
table (14)), Period to maturity code (see table (13)), Position
Possible values for risk rate code: 1
Possible values for Period to maturity code: 1
Example:
MR01, 5, 1, 1, 999
Part2: General Interest rate risk using the maturity method
See table (MR02)
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table (16)
Zone Code
1
2
3
Table (17)
Time Band Code
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Description
Zone 1
Zone 2
Zone 3
Description
<= 1 month
>1 – 3 months
>3 – 6 months
>6 – 12 months
>1 – 2 years
>1 – 1.9 years
>2 – 3 years
>1.9 – 2.8 years
>3 – 4 years
>2.8 – 3.6 years
>4 – 5 years
>3.6 – 4.3 years
>5 – 7 years
>4.3 – 5.7 years
>7 – 10 years
>5.7 – 7.3 years
>7.3 – 9.3 years
>10 – 15 years
>9.3 – 10.6 years
>10.6 – 12 years
>15 – 20 years
>12 – 20 years
> 20 years
Table (18)
Coupon Type Code
1
2
Description
Cpn >= 3%
Cpn < 3%
Number of lines for this category in the file: 28
Line Format:
Table code (see table A-1 in the appendix), Zone code (see table (16)), Coupon Type Code (see
table (18)), Time Band code (see table (17)), Position Long, Position Short
To see the possible values for time band codes within the zone according to coupon type, look at
table (19)
Zone Code
1
1
1
Tenth Edition
Table (19)
Coupon Type Code
1
1
1
Time Band Code
1
2
3
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
1
1
1
1
1
2
2
2
2
2
2
3
3
3
3
3
3
3
3
3
3
3
3
3
3
1
2
2
2
2
1
1
1
2
2
2
1
1
1
1
1
1
2
2
2
2
2
2
2
2
4
1
2
3
4
5
7
9
6
8
10
11
13
15
18
21
23
12
14
16
17
19
20
22
23
Example:
MR02, 1, 1, 1, 999, 999
MR02, 1, 1, 2, 999, 999
MR02, 1, 1, 3, 999, 999
MR02, 1, 1, 4, 999, 999
MR02, 1, 2, 1, 999, 999
MR02, 1, 2, 2, 999, 999
MR02, 1, 2, 3, 999, 999
MR02, 1, 2, 4, 999, 999
MR02, 2, 1, 5, 999, 999
MR02, 2, 1, 7, 999, 999
MR02, 2, 1, 9, 999, 999
MR02, 2, 2, 6, 999, 999
MR02, 2, 2, 8, 999, 999
MR02, 2, 2, 10,999, 999
MR02, 3,1, 11, 999, 999
MR02, 3,1, 13, 999, 999
MR02, 3,1, 15, 999, 999
MR02, 3,1, 18, 999, 999
MR02, 3,1, 21, 999, 999
MR02, 3,1, 23, 999, 999
MR02, 3,2, 12, 999, 999
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
MR02, 3,2, 14, 999, 999
MR02, 3,2, 16, 999, 999
MR02, 3,2, 17, 999, 999
MR02, 3,2, 19, 999, 999
MR02, 3,2, 20, 999, 999
MR02, 3,2, 22, 999, 999
MR02, 3,2, 23, 999, 999
Part 3: Equity Position Risk
See table (MR03)
Table (20)
Category Code
1
2
Description
Specific Risk
General Risk
Number of lines for this part in the text file: 2
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (20)), Position
Example
MR03, 1,999
MR03, 2,999
Part 4: Foreign Exchange Risk
See table (MR04)
Table (21)
Currency Code
1
2
3
4
5
6
7
Description
QAR
USD
Euro
Pds. Stg.
Jap. Yen
All others
Gold
Table (22-a)
Position type
1
2
3
Description
Short
Long
No value
Number of lines for this part in the text file: 5
Line Format:
Values should be inserted only for currency code between 3 and 7
Line format:
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table code (see table A-1 in the appendix), Currency code (see table (21)), position type (see table
22-a), position
Example
MR04, 3, 1, 999
MR04, 4, 2, 999
MR04, 5, 2, 999
MR04, 6, 1, 999
MR04, 7, 3, 999
Part 5: Treatment of Option
See table (MR05)
Table (22-b)
Category Code
1
2
Description
Long cash & long put or short cash & long
call
General Risk
Number of lines for this part in the text file: 2
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (22-b)), Position
Example
MR05, 1,999
MR05, 2,999
Operational Risk
See table (OR01)
Table (23)
Category Code Description
1
Net Operational Income (Canceled)
2
(Profits)/ Losses from Sale of Investment (Canceled)
3
Net profit
4
Add Provisions & Contingences
5
Add Operating Expenses
6
Less Realized profits / losses sale in HTM category
7
Less Extraordinary or irregular items of income
8
Less Income derived from insurance
9
Less Any collection from previously written-off income
derived from disposal of real estate etc during the year
under reference
Number of lines for this part in the text file: 7
Line Format:
Table code (see table A-1 in the appendix), Category code (see table (23)), Income
Example
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
OR01, 3,999
OR01, 4,999
OR01, 5,999
OR01, 6,-999
OR01, 7,-999
OR01, 8,-999
OR01, 9,-999
Eligible Capital
See table (EC01)
Table (24) Tier I
Category Code
1
2
3
4
5
6
7
8
9
10
11
Table (25) Tier II
Category Code
1
2
3
4
5
6
7
8
9
10
11
12
Description
Paid-up Share Capital
Legal Reserve
General Reserve
Retained Earnings
Treasury Shares
Goodwill
Interim cumulative losses
Significant minority investments in financial entities
Significant minority or majority investment in commercial entities
Reciprocal cross holding of bank capital
Investment in Insurance subsidiaries
Description
Undisclosed Reserves (Canceled)
Fair Value Reserve
Asset Revaluation Reserve
General Provisions /General Loan Loss Reserves (Canceled)
Preference Shares (Canceled)
Subordinated Debt (over 5 years)
Risk Reserve
Negative FV Adjustment
Significant minority investments in financial entities
Subordinated Debt for Market Risk Purposes (max 2 years)
Significant minority or majority investment in commercial entities
Investment in Insurance subsidiaries
Table (26) Tier III
Category Code
1
Description
Subordinated Debt for Market Risk Purposes (max 2 years)
Table (27)
Tier Number
251
Description
Tier I
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
252
253
Tier II
Tier III
Number of lines for this part in the text file:21
Line Format:
Table code (see table A-1 in the appendix), Tier Number (table (27)), Category code (see tables
(24, 25, 26)), Amount
Example
EC01, 251,1,999
EC01, 251,2,999
EC01, 251,3,999
EC01, 251,4,999
EC01, 251,5,-999
EC01, 251,6,-999
EC01, 251,7,-999
EC01, 251,8,-999
EC01, 251,9,-999
EC01, 251,10,-999
EC01, 251,11,-999
EC01, 252,2,999
EC01, 252,3,999
EC01, 252,6,999
EC01, 252,7,999
EC01, 252,8,-999
EC01, 252,9,-999
EC01, 252,10-,999
EC01, 252,11,-999
EC01, 252,12,-999
EC01, 253,1,999
File header and footer
The file will have one line for the header and one line for the footer.
The first line in the file will be the header
The last line in the file will be the footer
Header line format:
Header tag (HD), file ID, bank code, year, month
Example
HD, CAD01, 1, 2007, 12
Footer format:
Footer tag (FT), end of file tag
Example
FT, EOF
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Below is a complete example for all the above entries
Full Example
HD, CAD01, 1, 2007, 12
CR01, 1, 1,101,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 1, 1,102,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 2, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 2, 1, 320, 2, 4, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 3, 1, BH, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
CR01, 3, 1, BH, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
CR01, 4, 1, 1, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 4, 1, 4, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 5, 1, BH007, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
CR01, 5, 1, BH007, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777
CR01, 6, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 6, 1, 320, 2, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,701,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,702,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,703,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,704,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 7, 1,705,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,801,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,802,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,803,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,804,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,901,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 9, 1,902,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 9, 1,903,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777
CR01, 8, 1,1001,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 10, 1,1002,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 10, 1,1003,999,888,888,888,888,888,888,888,888,888,888,888,777
CR01, 11, 1,999
MR01, 1, 1, 1, 999
MR01, 2, 2, 1, 999
MR01, 3, 3, 1, 999
MR01, 3, 4, 2, 999
MR01, 3, 4, 3, 999
MR01, 3, 4, 4, 999
MR01, 3, 6, 1, 999
MR01, 4, 5, 2, 999
MR01, 4, 5, 3, 999
MR01, 4, 5, 4, 999
MR01, 5, 1, 1, 999
MR02, 1, 1, 1, 999, 999
MR02, 1, 1, 2, 999, 999
MR02, 1, 1, 3, 999, 999
MR02, 1, 1, 4, 999, 999
MR02, 1, 2, 1, 999, 999
MR02, 1, 2, 2, 999, 999
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
MR02, 1, 2, 3, 999, 999
MR02, 1, 2, 4, 999, 999
MR02, 2, 1, 5, 999, 999
MR02, 2, 1, 7, 999, 999
MR02, 2, 1, 9, 999, 999
MR02, 2, 2, 6, 999, 999
MR02, 2, 2, 8, 999, 999
MR02, 2, 2, 10,999, 999
MR02, 3,1, 11, 999, 999
MR02, 3,1, 13, 999, 999
MR02, 3,1, 15, 999, 999
MR02, 3,1, 18, 999, 999
MR02, 3,1, 21, 999, 999
MR02, 3,1, 23, 999, 999
MR02, 3,2, 12, 999, 999
MR02, 3,2, 14, 999, 999
MR02, 3,2, 16, 999, 999
MR02, 3,2, 17, 999, 999
MR02, 3,2, 19, 999, 999
MR02, 3,2, 20, 999, 999
MR02, 3,2, 22, 999, 999
MR02, 3,2, 23, 999, 999
MR03, 1,999
MR03, 2,999
MR04, 3, 1, 999
MR04, 4, 2, 999
MR04, 5, 2, 999
MR04, 6, 1, 999
MR04, 7, 3, 999
OR01, 3,999
OR01, 4,999
OR01, 5,999
OR01, -6,999
OR01, -7,999
OR01, -8,999
OR01, -9,999
EC01, 251,1,999
EC01, 251,2,999
EC01, 251,3,999
EC01, 251,4,999
EC01, 251,-5,999
EC01, 251,-6,999
EC01, 251,-7,999
EC01, 251,-8,999
EC01, 251,-9,999
EC01, 251,-10,999
EC01, 251,-11,999
EC01, 252,2,999
EC01, 252,3,999
EC01, 252,6,999
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
EC01, 252,7,999
EC01, 252,8,-999
EC01, 252,9,-999
EC01, 252,10,-999
EC01, 252,11,-999
EC01, 252,12,-999
EC01, 253,1,999
CR02,1,1,2,2000
CR02,1,2,3,2000
CR02,1,3,1,2000
CR02,1,4,5,2000
CR02,1,5,7,2000
CR02,1,6,20,2000
CR02,1,7,6,2000
CR02,1,8,3,2000
CR02,1,9,3,2000
CR02,1,10,3,2000
CR02,1,11,3,2000
CR02,1,12,3,2000
MR05,1,84327
MR05,2,8000
FT, EOF
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Appendix
Table A-1
Related to
Credit Risk
Market Risk
Operational
Risk
Eligible Capital
Tenth Edition
Table code
CR01
CR02
MR01
MR02
MR03
MR04
MR05
OR01
Table description
- Input Sheet
- Eligible Collateral used for Credit Risk
- Specific Risk
- General Interest Rate Risk Using Maturity
methods
- Equity Position Risk
- Foreign Exchange
- Treatment of Option
- Operational Risk Capital Charge
EC01
- Eligible Capital
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Credit Risk
Table CR01 – Input Sheet
On
Balan
ce
Sheet
Asset Categories for
Credit Risk
Off Balance Sheet - Actual Outstanding Note 1
Adjust
ment
for
Undra
Actual
Credit
Interest Rate
Exchange Rate Risk
Outsta wn
Bid / Ot Contracts
Comm
Contracts
nding
Mitiga
itment Do Perf he
tion
orm
r
c.
les
les > 1
ov LC a- Gu
p.a. on
> 1 p.a. on (CRM
s
s year
less
)
er s nce ar tha and each than year each
tha
Notes
Bon ant
Note 1 n 1 1
additi
and
additi
ds ees n 1 <2 onal 1
<2
onal 1,2&3
ye ye
ye year year year years
ar
year
ar
ar s
1. State of Qatar / Central
Bank Note 2
Local Currency
Foreign Currency
Total State of Qatar
0
0
0
0
0
0
0
0
0
0
0
0
0
2. Public Sector Entities
(PSEs) Note3
PSEs in Qatar & GCC
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Domestic PSEs
0
0
0
0
0
0
0
0
0
0
0
0
0
3. Other Sovereign / State
/ Central Banks
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Other Sovereign
0
0
0
0
0
0
0
0
0
0
0
0
0
4.
Multilateral
Development
Banks
(MDBs)
Note 4
Total MDBs
0
0
0
0
0
0
0
0
0
0
0
0
0
5. Banks Note 5
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Banks
0
0
0
0
0
0
0
0
0
0
0
0
0
6. Investment Firms
AAA to AAA+ to ABBB+ to BBBBB+ to BBelow BUnrated
Total Investment Firms
0
0
0
0
0
0
0
0
0
0
0
0
0
7. Corporate Note 6
AAA to AAA+ to ABBB+ to BBBelow BBUnrated
Total Corporate
0
0
0
0
0
0
0
0
0
0
0
0
0
8. Retail
a. Personal Loans Note 7
b. Residential Mortgage
Loans Note 8
c.
Commercial
Real
Estate Loans Note 9
d. Other Retail Note 10
Total Retail
0
0
0
0
0
0
0
0
0
0
0
0
0
9. Past dues (over 90
days) Note 11
Specific Provision less
than 20%
Specific Provision more
than 20% to 50%
Specific Provision more
than 50%
Total Past Due
0
0
0
0
0
0
0
0
0
0
0
0
0
10. Other Assets
a. Cash on hand - local
and foreign currency
b. Gold Note 12
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
c. Cash items under
collection / receivable
funds Note 13
d. Others Note 14
Total Other Assets
0
TOTAL
BOOK
BANKING 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL
TRADING
BOOK Note 15
TOTAL ASSETS Note 16 0
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table CR02 – Eligible Collateral used for Credit Risk
Type of Collateral (Note 1)
Cash
CD's issued by lending bank
Debt Securities/Capital
guaranteed Islamic Sukuks by
State of Qatar / GCC
Guarantees issued by State of
Qatar/PSEs in State of
Qatar/GCC
Debt Securities issued by other
States (AAA to AA-)
Debt Securities/Capital
guaranteed Islamic Sukuks by
banks or other entities (BBB)
Short-Term Debt Securities
(A-3/P-3)
Guarantees issued by:
Sovereign Entities
PSEs/Banks/Securities Firm
Other entities
Equity Stock listed in DSM
Securities in foreign currency
Eligible
Ratings
Amount
Haircut
Net Amount
for CRM
Purpose
(Note 2)
Remarks
(as
reflected in
balance
sheet
(Note 3)
20%
20%
20%
20%
20%
20%
20%
60%
20%
Note- 1: Details on Eligible credit risk mitigants given in Chapter 5
Note-2: The Net amount should be used in the column for Adjustment for CRM in
Table 3
Note - 3: The Amount corresponding in the balance sheet should be indicated as
remarks
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Market Risk
Table MR01 - Specific Risk
Risk
Rating
State of
Qater by local
currency
Government
by local
currency
Period to
Maturity
Position
0.00%
0
AAA to A-
0.00%
0
AAA to AA-
0.00%
0
0.25%
0
1.00%
0
1.60%
0
Others
8.00%
0
AAA 0 to 6 months
to 6 to 24 months
BBB
over 24 months
0.25%
0
1.00%
0
1.60%
0
8.00%
0
I. Total Specific Capital Charge
0
0 to 6 months
Government
A+ to
by foreign
BBB- 6 to 24 months
currency
over 24 months
Qualifying
Others
Total
Tenth Edition
Capital
Charge
Risk Weight
0
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table MR02 - GENERAL INTEREST RATE RISK USING THE MATURITY METHOD
Wei
Individua
ghti Weighte
l net
Zo
ng
d net By Band
Maturity band
ne
position
fact position
s
or
s
Un
Mat mat
Lon Sho
Lon Sho che che
Cpn
rt
g
>=3% Cpn <3% g
rt
d
d
G
H
(Dx (Ex
A
D
E
F F) F)
I
J
1
2
3
<= 1
mth <= 1 mth
>1-3
>1-3
mths
mths
>3-6
>3-6
mths
mths
>6-12
>6-12
mths
mths
>1-2
yrs
>2-3
yrs
>3-4
yrs
>4-5
yrs
>5-7
yrs
>7-10
yrs
>10-15
yrs
>15-20
yrs
>20 yrs
Tenth Edition
>1-1.9
yrs
>1.9-2.8
yrs
>2.8-3.6
yrs
>3.6-4.3
yrs
>4.3-5.7
yrs
>5.7-7.3
yrs
>7.3-9.3
yrs
>9.3-10.6
yrs
>10.6-12
0.00
%
0.20
%
0.40
%
0.70
%
1.25
%
1.75
%
2.25
%
2.75
%
3.25
%
3.75
%
4.50
%
5.25
%
6.00
Between
Zones
By Zone
Mat
che Unma Match Match
ed
d tched ed
K
L
0
0
0
0
0
0
0
0 40% X1
0
0
0
0
0
0
0
Sho
rt
Lon
g
0
0
M
N
0
0
0
40%
0
Y1
0
0
0
0 30% X2
0
0
0
0
0
0
0
Sho
rt
Lon
g
0
0
40%
0
Y2
0
100%
0
0
Y3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 30% X3
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
yrs
>12-20
yrs
%
8.00
%
12.5
0%
>20 yrs
0
Total
0
0
0
0
0
0
0
Sho
rt
Lon
g
0
0
General
market
risk
charge
is
0
0
0
0
0 10%
0 100%
I49*10%+K27*40%+(K33+K44)*30
%+(M31+M37)*40%+L49*100%+N3
0
3*100%
Table MR03 - Equity Position Risk
Risk Type
Position
Risk Capital
Weight Charge
I. Specific Risk
8%
0
II. General Risk
8%
0
Table MR04 - Foreign Exchange
Greater
Capital
Foreign
PositionShortLong short/
Currency
Charge
long
Euro
Pds. Stg.
Jap. Yen
All Others
0
Gold Note 9
Tenth Edition
0
0
0
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table MR05 - Treatment of Options
Treatment of Options - Note 10
Capital Charge to be computed by banks
Position
Capital Charge
Long cash & Long put or
1 Short Cash & Long call*
2 Long call or Long put**
3 Total Options capital charge
Tenth Edition
0
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Operational Risk
Table OR01 - Operational Risk Capital Charge
Operational Risk (Cancelled Table)
Gross Income
Years
2003
2002
3 Year Average
Gross Income
2004
Net Operational Income*
0
(Profits)/Losses from Sale of
Investment **
0
Total
0
0
0
0
Total Operational Risk Capital
Charge
0
Operational Risk (New Table)
Sl.No
Details of Gross Income
1 Net Profit
2 Add Provisions & Contingencies
3 Add Operating Expenses
Less Realised profits / losses from
4 sale in HTM category
Less Extraordinary or irregular items
5 of income
6 Less Income derived from Insurance
Less Any collection from previously
written-off loans or income derived
from disposal of real estate etc during
7 the year under reference
8 TOTAL GI
9 Operational Risk Capital
Year
3
0
Year 2
0
3 yrs
Average
GI
Last
Year
0
0.00
0.00
Note:
-GI is to be computed gross of any provisions, gross of operating profits, less realised profits /
losses from sale of securities from HTM category, extraordinary / irregular items of income
and income derived from insurance.
The above template is based on the definition of Gross Income = Net Profit (+) Provisions &
Contingencies (+) Operating Expenses (-) Realized Profit / losses from sale of securities from
HTM category (-) Extraordinary or irregular items of income (-) income from insurance activities
(-) collections of previously written-off loans (-) income from disposal of items of real estate
etc.
Tenth Edition
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Eligible Capital
Table EC01 –
Table 6.a. Eligible Capital (Cancelled Table)
Capital Elements
Amounts
Paid-up Share Capital
Legal Reserve
General Reserve
Retained Earnings
Total Tier I Capital
0
Undisclosed Reserves
Fair Value Reserve
Asset Revaluation Reserve
General Provisons/General Loan Loss Reserves
Preference Shares
Subordinated Debt (over 5 years)
Total Tier II Capital
0
Subordinated Debt for Market Risk Purposes (max 2 years)
Tenth Edition
Total Tier III Capital
0
Total Eligible Capital
0
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table 6.b. - Total Risk Weghted Assets (Cancelled Table)
Capital
Charge
Risk Elements
Risk
Weighted
Asset
Multiple
Credit Risk
0
1.0
0
Market Risk
0
12.5
0
Operational Risk
0
12.5
0
Total Risk Weighted Assets
0
CAPITAL ADEQUACY RATIO
Tenth Edition
#DIV/0!
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table 7.a. . Eligible Capital (New Table)
Capital Elements
Eligible Amount
Core Tier I Capital
Paid-up share Capital
Legal Reserve
General Reserve
Retained Earning
Total Tier I capital
[A]
Deductions from Tier I
Treasury Shares
Goodwill
Interim cumulative losses
Note 1
Significant minority investments
in financial entities
Significant minority or majority
investment in commercial
entities
Reciprocal cross holding of bank
capital
Investment in Insurance
subsidiaries
Total Deductions
[B]
Eligible Tier I capital C=A-B
Tier II Capital
Fair value adjustments [Max to
45% of +FV]
Asst Revaluation Reserve [Max
of 45%]
Risk Reserve [Max of 1.25% of
total RWA]
Subordinated Debt [Max to
50% of Tier I]
Total Tier II capital [D]
Deduction
Negative FV Adjustments
Note 2
Significant minority investments
in financial entities
Significant minority or majority
investment in commercial
entities
Tenth Edition
Actual Amount
%
Applicable
Eligible Amount
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Reciprocal cross holding of bank
capital
Investment in Insurance
subsidiaries
Total Deductions [E]
Eligible Tier II Capital F = D E
Tier III Capital [G]
Total Eligible capital = TEC
=C+F+G
Tenth Edition
0
Banks/March 2008
Part (XII) – Tables, Forms and Filling In Instructions
Table 7.b. Total Risk Weighted Assets (New Table)
Risk Weighted
Risk Elements
Capital Charge
Multiple
Assets
Credit Risk
0
1
0
Market Risk
0
10
0
0.00
10
0
Operational Risk
0
Total Risk Weighted Assets [TRWA]
CORE CAPITAL ADEQUACY RATIO [TIER I / TRWA
#DIV/0!
CAPITAL ADEQUACY RATIO [TEC / TRWA]
#DIV/0!
Items below Note 1 & 2 pertain to Scope of Application under Basel II implementation as given
in Chapter 2
Deduction pursuant to this section will be 50% from Tier I and 50% from Tier II.
Whenever, Tier II capital
is insufficient for such deduction, pursuant to this section, shortfall in Tier II may be
deducted from Tier I.
Tenth Edition
Banks/March 2008
Part (XII) - Tables, Forms and Filling In Instructions
Instructions of Ministry of Interior
Annex No. (135)
Ministry of Interior
Public Security Department
Communications and Operations Department
Date:
Time:
Money Transport Vehicle Movements
Bank:
Branch:
Vehicle Movements
Time:
From:
To:
Tracks
12345Number of Guards:
Armed: Yes:
Mobile No.
No:
Notes:
Correspondent Name:
Central Operations Procedures:
Recipient
Rank:
Name:
Signature:
Arrival Time:
Notes:
Shift Officer:
Head of Operations:
Notes:
1- Please fax this form on: 4444945
2- Please inform with the arrival of vehicle at the end of the mission.
3- For support in case of emergency, please call on (4330331/4330404).
Tenth Edition
Banks/March 2008
© Copyright 2026 Paperzz