Item number

Description

2

Impaired advances

This item shall reflect the aggregate amount of impaired advances.

As a minimum, an advance is considered to be impaired when objective evidence exists that the bank in unlikely to collect the total amount due.

3 to 6

Assets bought-in

These items shall reflect the relevant aggregate on-balance sheet carrying value of assets bought-in during the preceding five years to protect an investment, including a loan or advance, which assets have not been disposed of at the end of the reporting period.

7 to 9

Credit impairment

These items shall reflect the respective relevant required aggregate amounts of specific credit impairments and portfolio credit impairments raised by the reporting bank in accordance with the relevant requirements specified in Financial Reporting Standards issued from time to time.

11

Total gross credit exposure

This item shall reflect the relevant required gross amount of credit exposure before the application of credit risk mitigation and any relevant credit conversion factor.

12

Credit exposure value post credit risk mitigation

This item shall reflect the relevant required aggregate amount of gross credit exposure after the effect of any relevant credit risk mitigation has been included.

13

Credit exposure post credit risk mitigation and credit conversion

This item shall reflect the relevant required aggregate amount of gross credit exposure after the effects of any relevant credit risk mitigation and credit conversion factors have been included.