Banks Act, 1990 (Act No. 94 of 1990)

Regulations

Regulations relating to Banks

Chapter VI : Information required by the Registrar and the Economic Research and Statistics Department of the Reserve Bank

65. Selected locational statistics based on residence and nationality

Directives and interpretations for completion of quarterly return concerning locational statistics based on residence and nationality (Form BA 940)

Purchase

(1)	The content of the relevant return is confidential and not available for inspection by the public.

(2)	The purpose of the form BA 940 is to obtain selected locational information based on residence regarding—

(a)	a bank's total international claims, including—

(i)

loans;

(ii)	holdings of debt securities;

(iii)

other assets;

(b)	a bank's total financial liabilities, including—

(i)

deposits;

(ii)	own issues of debt securities;

(iii)

other liabilities.

(c)	positions across sectors, duly distinguishing between positions related to—

(i)	all sectors;

(ii)	banks, in respect of which a bank shall distinguish between:

(A)	banks, inter-office; and

(B)	central banks;

(iii)

non-bank financial institutions;

(iv)	non-financial institutions;

(v)	general government;

(vi)	households; and

(vii)

a separate category in respect of unallocated positions.

(3)	For purposes of this regulation 65, unless specifically otherwise provided, all relevant financial assets and liabilities shall in accordance with the related requirements—

(a)	specified in regulation 9 of these Regulations be reported on the basis of gross balances;

(b)	specified in regulation 3 of these Regulations be valued in accordance with relevant Financial Reporting Standards issued from time to time.

(4)	For purposes of this regulation 65, unless specifically otherwise provided, a bank—

(a)	shall include relevant amounts related to funds received and invested on a trustee basis in the bank’s own name, even when the funds are booked off-balance sheet;

(b)	shall exclude relevant amounts related to non-financial assets;

(c)	shall in accordance with the relevant requirements specified in subregulation (10) not deduct an allowance or provision for impairment from the relevant asset item or asset category, but shall instead add the relevant amount of such allowance or provision for impairment to liabilities.

(5)	Nationality Classification

(a)	Matters related to parent country

In all relevant required cases a bank shall specify the nationality of the ultimate parent bank or company, provided that—

(i)	for purposes of this regulation 65, the nationality of a bank shall be determined based on the country in which the bank’s relevant consolidating supervisor is located, regardless of whether the relevant group itself is regarded as a banking or non-banking group, that is—

(A)	the identification of the relevant controlling parent shall be based on an assessment of the highest level entity in that group over which consolidated supervision is exercised by a prudential authority;

(B)	the controlling parent institution may be the ultimate parent in the relevant group, or it may be the highest entity of a financial group that in turn is a subset of a diversified conglomerate.

(ii)	in the case of affiliates or subsidiaries, a controlling interest shall be deemed to exist when the relevant participation exceeds 50 per cent of the capital of the bank, provided that—

(A)	in the case of indirect ownership, foreign-owned banks shall be classified by nationality of the final owner, whenever it is a bank or a non-bank;

(b)	Matters related to bank type classification

Based on the criteria specified below, for purposes of this regulation 65 and the completion of the form BA 940, a bank shall identify the type of reporting institution by selecting one of the alternatives specified below:

(i)	Domestic bank, which shall be denoted by the letter “D”, means a bank of which the controlling parent institution is located in South Africa, regardless of whether the controlling parent is a bank or non-bank entity;

(ii)	Branch of a foreign institution, which shall be denoted by the letter “B”, means a branch of a foreign institution incorporated in South Africa as envisaged in section 18A of the Act, the controlling parent institution of which is situated or incorporated outside the Republic of South Africa;

(iii)

Subsidiary of a foreign institution, which shall be denoted by the letter "S", means an entity incorporated in South Africa, which entity is a subsidiary of a controlling parent institution with a head office situated outside the Republic of South Africa; or

(iv)	Consortium or unclassified bank, which shall be denoted by the letter "U", means a bank that cannot be classified according to a single controlling parent institution, and as such has no clearly defined "parent country".

(6)	Sectoral Breakdown

Based on the relevant requirements and criteria specified below and in the form BA 940 related to the detailed breakdown by sector of its relevant counterparties, a bank shall—

(a)

in section 1 of the form BA 940, report the relevant aggregate amounts of all positions vis-à-vis all sectors, that is, the aggregation amount related to the bank sector, and the non-bank sector and another unallocated sector, which aggregate amounts reported in section 1 of the form BA 940 shall in all cases be equal to the sum of the relevant amounts respectively reported in sections 2 and 3 of the form BA 940;

(b)

in section 2 of the form BA 940, report the aggregate amount of all relevant positions vis-à-vis banks, that is, section 2 of the form BA 940 shall reflect positions vis-à-vis financial institutions the business of which it is to receive deposits, and/or close substitutes for deposits, and to grant credit or invest in securities for their own account, provided that for purposes of this regulation 65 and the completion of section 2 of the form BA 940—

(i)	any money market fund, investment fund or pension fund shall be excluded from section 2 of the form BA 940;

(ii)	positions in respect of any related office or central bank shall be included in section 2 of the form BA 940, provided that, based on the relevant requirements specified in the form BA 940, a bank shall duly distinguish between positions related to—

(A)	banks, including any relevant inter-office position, that is—

(i)

positions vis-à-vis entities that form part of the same banking group in the sense that the entities have the same controlling parent institution, which entities shall for purposes of this regulation 65 and the completion of section 2 of the form BA 940 include the relevant controlling parent institution, the head office of the relevant bank, if any, and any relevant branch or subsidiary that forms part of the relevant consolidated reporting entity;

(ii)

inter-office positions shall include all relevant positions between any combination of the parent bank and its relevant branches or subsidiaries, provided that inter-branch transactions between different offices of a bank in South Africa shall not be reported, whereas positions vis-à-vis relevant subsidiaries in South Africa shall be reported;

(B)

central banks, including any relevant positions vis-à-vis currency boards or independent currency authorities that issue national currency that is fully backed by foreign exchange reserves, government-affiliated agencies that are separate institutional units and primarily perform central bank activities, and central monetary agencies or similar national and international bodies, provided that positions vis-à-vis—

(i)	foreign central banks shall be included in the respective counterparty country positions;

(ii)	the South African Reserve Bank shall be included in positions vis-à-vis residents.

(c)

in section 3 of the form BA 940, report the aggregate amounts of all relevant positions vis-à-vis the non-bank sector and any relevant unallocated position by sector, that is, section 3 of the form BA 940 shall reflect all relevant positions vis-à-vis the non-bank financial sector, non-financial sectors and unallocated positions by sector, provided that—

(i)

the non-bank financial institution category shall include all relevant financial corporate sector entities, all privately and publicly owned institutional units the principal activity of which is financial intermediation or auxiliary financial activities related to financial intermediation, special purpose vehicles, hedge funds, securities brokers, money market funds, pension funds, insurance companies, financial leasing corporations, central clearing counterparties, unit trusts, other financial auxiliaries and other captive financial institutions, and any public financial institution such as development banks and export credit agencies;

(ii)	the non-financial sector category includes any relevant privately or publicly owned corporations, and unincorporated enterprises that function as if they were corporations, such as partnerships and the branches of foreign corporations;

(iii)

the unallocated by sector category includes any relevant position where the counterparty sector is unknown, for example, in the case of debt security liabilities.

(d)	in section 4 of the form BA 940, report the aggregate amounts of all relevant positions related to the non-financial sector, that is, section 4 of the form BA 940 shall reflect all relevant positions vis-à-vis non-financial institutions, general government and the household sector, provided that—

(i)	the non-financial institution category shall include all privately and publicly owned institutional units the principal activity of which is the production of goods and non-financial services;

(ii)

the general government sector shall include central government, provincial government, local government and social security funds, provided that no position related to central banks, other official monetary authorities or public corporations shall be reported as part of the general government sector;

(iii)

the household sector shall include individuals, families, non quasi-corporations or unincorporated enterprises owned by household members and non-profit institutions serving households (NPISHs), such as charities, religious institutions, trade unions and consumer associations.

(7)	Instrument Breakdown

Based on the relevant requirements and criteria specified below and in the form BA 940, a bank shall report the required information specified in sections 1 to 4 of the form BA 940 in respect of its financial claims and liabilities, provided that—

(a)	the section of loans constituting claims shall reflect the relevant required amounts related to financial assets created through the lending of funds by the bank as lender to a debtor or borrower, and which are not represented by negotiable securities, including

(i)	deposits with, and advances to, residents and non-residents, denominated in any currency;

(ii)	working capital which comprises funds of a permanent debt nature provided by the head office or the controlling parent institution situated in South Africa to its branch abroad to fill the gap between current assets and current liabilities, for day-to-day operations;

(iii)

banks’ holdings of notes and coin in circulation;

(iv)	any relevant inter-bank loan or inter-office balance, trade-related credits (allocated according to residence of drawee), loans granted under resale agreements, financial leases, promissory notes and non-negotiable debt securities;

(v)	funds lent or deposited on a trustee basis in the bank’s own name but on behalf of third parties, with residents or non-residents, denominated in any currency;

(vi)	any relevant amount of interest not yet written off, provided that—

(A)	lending of securities and gold without cash collateral shall not be reported as on-balance sheet banking business;

(B)	loans that have become negotiable de facto as evidenced by secondary market trading shall be classified under debt securities.

(b)

the section of debt securities as claims, in respect of which the allocation to the counterparty country shall be done according to the residence of the issuer, shall reflect the relevant required amounts related to a bank’s investment in or holding of debt securities, that is, assets in all relevant negotiable short-term debt instruments and long-term debt instruments, denominated in any currency, issued by non-residents or residents, including all relevant—

(i)	negotiable certificates of deposits (NCDs);

(ii)	debt securities held in the bank’s own name as well as those held on behalf of third parties as part of trustee business; but shall exclude—

(A)	equity securities, investment fund units and warrants;

(B)	debt securities held on a custodial basis for customers; and

(C)	debt securities acquired in the context of securities lending transactions without cash collateral;

(c)	the section of other assets constituting claims shall include all relevant amounts related to—

(i)	equity securities, mutual and investment fund units and holdings of shares in the bank’s own name but on behalf of third parties;

(ii)	participations, and derivative instruments with a positive market value, provided that, in respect of derivative instruments, the currency of denomination shall be the currency in which settlement takes place, that is, the currency in which any net payment is to be settled;

(iii)

any other residual on-balance sheet claims; and

(iv)	any relevant amount of accrued interest or item in the course of collection.

(d)	the section of deposits constituting liabilities shall include all relevant amounts related to—

(i)	deposits or loans received from residents and non-residents, denominated in any currency;

(ii)	non-negotiable certificates of deposit (CDs);

(iii)

working capital which comprises funds of a permanent debt nature received by a branch or subsidiary situated in South Africa from its head office or the controlling parent institution situated outside the Republic of South Africa, to fill the gap between current assets and current liabilities, for day-to-day operations;

(iv)

interbank deposits and inter-office balances, trade-related credits received, sale and repurchase transactions involving the sale of assets such as securities and gold with a commitment to repurchase the same or similar assets, promissory notes, non-negotiable debt securities, endorsement liabilities arising from bills rediscounted abroad, subordinated loans or subordinated non-negotiable debt securities;

(v)	funds received by the bank from residents or non-residents, denominated in any currency, on a trustee basis, provided that—

(A)	borrowing of securities and gold without cash collateral shall not be reported as on-balance sheet banking business;

(B)	any instrument represented by a negotiable security shall be excluded from this section of the form BA 940;

(e)

the section related to own issues of debt securities constituting liabilities shall include all relevant amounts related to all negotiable short-term debt securities and long-term debt securities, including negotiable CDs, subordinated issues; issues or funds invested on a trustee basis in securities and held in the banks’ own name, but on behalf of third parties;

(f)	the section of other liabilities shall include all relevant amounts related to—

(i)

equity, that is, share capital and reserve funds, and derivative instruments with a negative market value, provided that in the case of derivative instruments the currency of denomination shall be the currency in which settlement takes place, that is, the currency in which any relevant net payment is to be settled;

(ii)	any other residual on-balance sheet liability;

(iii)

accrued interest or items in the course of collection;

(iv)

retained earnings when such amounts are reported by the banking subsidiary of a foreign bank in the reporting country and shall in all relevant cases be allocated to the country where the controlling parent institution is located, provided that any negative balance related to retained earnings shall be treated as claims vis-à-vis the controlling parent institution;

(g)	for purposes of this regulation 65 and the completion of the form BA 940, in the case of—

(i)	any relevant past due or overdue amount related to interest raised or the relevant principal amount, the bank shall report in the form BA 940 the relevant full amount outstanding until the said amounts are actually written off;

(ii)	any financial claim against which the bank raised a provision, the bank shall report the relevant gross value of the claim, that is, any provision raised shall not be netted off against the relevant claim or position;

(iii)

any relevant amount written off or related to debt forgiveness, the bank shall exclude such amounts from the form BA 940, irrespective of the fact that the bank may still have a legally enforceable claim.

(8)	Currency Breakdown

(a)

a bank shall provide the required currency breakdown for all relevant claims and liabilities, across the various sectors and subsectors, which currency breakdown distinguishes between positions in South African Rand, US dollar, Euro, Yen, Swiss franc and Pound sterling, with a residual category for all other foreign currencies;

(b)	a bank shall complete columns 7 to 27 of section 2 of the form BA 940, that is, total financial claims and liabilities by instrument and currency vis-à-vis bank sector, in accordance with the requirements specified below:

Currency breakdown	Positions vis-à-vis banks (B:)	Banks, inter-office (I:)	Central banks (M:)
Total foreign currency (TO1:F)	Column 7	Column 8	Column 9
USD (USD:F:)	Column 10	Column 11	Column 12
EUR (EUR:F:)	Column 13	Column 14	Column 15
JPY (JPY:F:)	Column 16	Column 17	Column 18
GBP (GBP:F:)	Column 19	Column 20	Column 21
CHF (CHF:F:)	Column 22	Column 23	Column 24
Other (TO3:F:)	Column 25	Column 26	Column 27

(c)	a bank shall complete columns 7 to 27 of section 3 of the form BA 940, that is, total financial claims and liabilities by instrument and currency vis-à-vis non-bank sector and unallocated, in accordance with the requirements specified below:

Currency breakdown	Positions vis-à-vis non-bank financial institutions (F:)	Non-financial sectors (P:)	Unallocated by sector (U:)
Total foreign currency (TO1:F)	Column 7	Column 8	Column 9
USD (USD:F:)	Column 10	Column 11	Column 12
EUR (EUR:F:)	Column 13	Column 14	Column 15
JPY (JPY:F:)	Column 16	Column 17	Column 18
GBP (GBP:F:)	Column 19	Column 20	Column 21
CHF (CHF:F:)	Column 22	Column 23	Column 24
Other (TO3:F:)	Column 25	Column 26	Column 27

(d)	a bank shall complete columns 7 to 27 of section 4 of the form BA 940, that is, total financial claims and liabilities by instrument and currency vis-à-vis sub-sectors of non-financial sector, in accordance with the requirements specified below:

Currency breakdown	Positions vis-à-vis non-financial institutions (C:)	General government (G:)	Households (H:)
Total foreign currency (TO1:F)	Column 7	Column 8	Column 9
USD (USD:F:)	Column 10	Column 11	Column 12
EUR (EUR:F:)	Column 13	Column 14	Column 15
JPY (JPY:F:)	Column 16	Column 17	Column 18
GBP (GBP:F:)	Column 19	Column 20	Column 21
CHF (CHF:F:)	Column 22	Column 23	Column 24
Other (TO3:F:)	Column 25	Column 26	Column 27

(9)	Counterparty Breakdown

For purposes of this regulation 65 and the completion of the form BA 940, unless specifically otherwise stated or directed in writing—

(a)	developed countries means the 34 countries with the relevant ISO codes specified in table A below:

Table A

1.	Andorra - AD	18.	Malta - MT
2.	Austria - AT	19.	Netherlands - NL
3.	Belgium - BE	20.	Norway (includes Bouvet Islands, Svalbard and Jan Mayen Islands) - NO
4.	Cyprus - CY	21.	Portugal (includes the Azores and Madeira) - PT
5.	Denmark (excludes Faeroe Islands and Greenland) - DK	22.	San Marino - SM
6.	Estonia - EE	23.	Slovakia - SK
7.	Faeroe Islands - FO	24.	Slovenia - SI
8.	Finland (includes Aland Islands) - FI	25.	Spain (includes Balearic Islands, Canary Islands and Ceuta and Melilla) - ES
9.	France (includes French Guiana, French Southern Territories, Guadeloupe, Martinique, Mayotte, Monaco, Reunion and St. Pierre and Miquelon) - FR	26.	Sweden - SE
10.	Germany (includes the European Central Bank) - DE	27.	Switzerland (includes Bank for International Settlements) - CH
11.	Greece - GR	28.	United Kingdom (excludes Guernsey, Isle of Man and Jersey) - GB
12.	Greenland - GL	29.	Vatican - VA
13.	Iceland - IS	30.	Australia (includes Christmas Islands, Cocos Islands, Norfolk Islands, Heard and McDonald Islands, Territory of Ashmore and Cartier Islands and Territory of Coral Sea Islands) - AU
14.	Ireland - IE	31.	Canada - CA
15.	Italy - IT	32.	Japan - JP
16.	Liechtenstein - LI	33.	New Zealand (includes Cook Islands, Minor Islands, Niue, Ross Dependency and Tokelau) - NZ
17.	Luxembourg - LU	34.	United States (includes American Samoa, Guam, Midway Islands, Northern Mariana Islands, Puerto Rico, US Virgin Islands and Wake Islands) - US

(b)	off-shore centres means the 21 countries with the relevant ISO codes specified in table B below:

Table B

1.	Aruba - AW	12.	Jersey - JE
2.	Bahamas - BS	13.	Lebanon - LB
3.	Bahrain - BH	14.	Macao SAR - MO
4.	Barbados - BB	15.	Mauritius - MU
5.	Bermuda - BM	16.	Panama (includes Panama Canal Zone) - PA
6.	Cayman Islands - KY	17.	Samoa - WS
7.	Curacao - CW	18.	Singapore - SG
8.	Gibraltar _ GI	19.	St Maarten - SX
9.	Guernsey - GG	20.	Vanuatu - VU
10.	Hong Kong SAR - HK	21.	West Indies UK (includes Anguilla, Antigua and Barbuda, British Virgin Islands, Montserrat and St. Christopher /St. Kitts - Nevis) - 1Z
11.	Isle of Man - IM

(c)	developing Europe means the 18 countries with the relevant ISO codes specified in table C below:

Table C

1.	Albania - AL	10.	Macedonia (the former Yugoslav Republic of Macedonia-) - MK
2.	Belarus - BY	11.	Moldova - MD
3.	Bosnia and Herzegovina - BA	12.	Montenegro - ME
4.	Bulgaria - BG	13.	Poland - PL
5.	Croatia - HR	14.	Romania - RO
6.	Czech Republic - CZ	15.	Russia - RU
7.	Hungary - HU	16.	Serbia - RS
8.	Latvia - LV	17.	Turkey - TR
9.	Lithuania - LT	18.	Ukraine - UA

(d)	developing Latin America and Caribbean means the 31 countries with the relevant ISO codes specified in table D below:

Table D

1.	Argentina - AR	17.	Guyana - GY
2.	Belize - BZ	18.	Haiti - HT
3.	Bolivia - BO	19.	Honduras - HN
4.	Bonaire, St. Eustatius and Saba - BQ	20.	Jamaica - JM
5.	Brazil - BR	21.	Mexico - MX
6.	Chile - CL	22.	Nicaragua - NI
7.	Colombia - CO	23.	Paraguay - PY
8.	Costa Rica - CR	24.	Peru - PE
9.	Cuba - CU	25.	St. Lucia - LC
10.	Dominica - DM	26.	St. Vincent (includes the Grenadines) - VC
11.	Dominican Republic – DO	27.	Suriname - SR
12.	Ecuador – EC	28.	Trinidad and Tobago - TT
13.	El Salvador – SV	29.	Turks and Caicos - TC
14.	Falkland Islands - FK	30.	Uruguay - UY
15.	Grenada - GD	31.	Venezuela - VE
16.	Guatemala - GT

(e)	developing Africa and Middle East means the 65 countries with the relevant ISO codes specified in table E below:

Table E

1.	Algeria - DZ	35.	Madagascar - MG
2.	Angola - AO	36.	Malwai - MW
3.	Benin - BJ	37.	Mali - ML
4.	Botswana - BW	38.	Mauritania - MR
5.	Burkina Faso (formerly Upper Volta) - BF	39.	Morocco - MA
6.	Burundi - BI	40.	Mozambique - MZ
7.	Cameroon - CM	41.	Namibia - NA
8.	Cape Verde - CV	42.	Niger - NE
9.	Central African Republic - CF	43.	Nigeria - NG
10.	Chad - TD	44.	Oman - OM
11.	Comoros Islands - KM	45.	Palestinian Territory - PS
12.	Congo - CG	46.	Qatar - QA
13.	Congo Democratic Republic (formerly Zaire) – CD	47.	Rwanda - RW
14.	Côte dvoire – CI	48.	Sao Tome and Principe - ST
15.	Djibouti - DJ	49.	Saudi Arabia - SA
16.	Egypt - EG	50.	Senegal - SN
17.	Equatorial Guinea - GQ	51.	Seychelles - SC
18.	Eritrea - ER	52.	Sierra Leone - SL
19.	Ethiopia - ET	53.	South Africa - ZA
20.	Gabon - GA	54.	South Sudan - SS
21.	Gambia - GM	55.	St. Helena (includes Ascension, Gough and Tristan Da Cunha) - SH
22.	Ghana - BH	56.	Sudan - SD
23.	Guinea - GN	57.	Swaziland - SZ
24.	Guinea-Bissau – GW	58.	Syria - SY
25.	Iran – IR	59.	Tanzania - TZ
26.	Iraq – IQ	60.	Togo - TG
27.	Israel - IL	61.	Tunisia - TN
28.	Jordan - JO	62.	Uganda - UG
29.	Kenya _ KE	63.	United Arab Emirates - AE
30.	Kuwait - KW	64.	Yemen - YE
31.	Lesotho - LS	65.	Zambia - ZM
32.	Liberia - LR	66.	Zimbabwe - ZW
33.	Libya - LY
34.	Somalia - SO

(f)	developing Asia and Pacific means the 46 countries with the relevant ISO codes specified in table F below:

Table F

1.	Afghanistan - AF	24.	Mongolia - MN
2.	Armenia - AM	25.	Myanmar (formerly Burma) - MM
3.	Azerbaijan - AZ	26.	Nauru - NR
4.	Bangladesh - BD	27.	Nepal - NP
5.	Bhutan - BT	28.	New Caledonia - NC
6.	British Overseas Territories (includes British Antarctic Territory, British Indian Ocean Territory, Chagos, Pitcairn Islands, South Georgia and South Sandwich Islands) - 1W	29.	North Korea - KP
7.	Brunei - BN	30.	Pakistan - PK
8.	Cambodia (formerly Kampuchea) - KH	31.	Palau - PW
9.	China - CN	32.	Papua New Guinea - PG
10.	Chinese Taipei (TW	33.	Philippines - PH
11.	Fiji - FJ	34.	Solomon Islands - SB
12.	French Polynesia (includes Society Archipelago, Tuamotu-Gambier Islands, Marquesas, Australes Archipelago) - PF	35.	South Korea - KR
13.	George - GE	36.	Sri Lanka - LK
14.	India - IN	37.	Tajikistan - TJ
15.	Indonesia - ID	38.	Thailand - TH
16.	Kazakhstan - KZ	39.	Timor - Leste - TL
17.	Kiribati (includes Canton and Enderbury, Gilbert Island, Phoenix Islands, Line Islands) - KI	40.	Tonga - TO
18.	Kyrg yz Republic - KG	41.	Turkmenistan - TM
19.	Laos - LA	42.	Tuvalu (formerly the Ellice Islands) - TV
20.	Malaysia (includes Labuan International Offshore Financial Centre) - MY	43.	US Pacific Islands (includes Carolines, Howland and Baker, Kingman Reef, Palmyra, Jarvis and Jonston) - PU
21.	Maldives - MV	44.	Uzbekistan - UZ
22.	Marshall Islands – MH	45.	Vietnam - VN
23.	Micronesia – FM	46.	Wallis and Futuna - WF

(g)	international organisations mean those organisations, entities or persons that meet either of the following conditions:

(1)

The members of the organisation are either national states or other international organisations whose members are national states, that is, the said organisations derive their authority either directly from the national states that are their members or indirectly from them through other international organisations; or

(2)	The organisations, entities or persons are established by formal political agreements between their members that have the status of international treaties, and their existence is recognised by law in the relevant member countries.

International organisations are considered to be resident in an economic territory of their own, and not of the economy in which they are physically located. This treatment shall apply to both international organisations located in only one territory and those located in two or more territories.

Banks’ positions vis-à-vis international organisations shall not be assigned to the country of residence of the institution, but rather shall be reported as a distinct entry "international organisations" (with code 1C) in the counterparty-country dimension, and in accordance with the requirements specified below:

(i)	international organisations that are designated as non-bank financial entities shall be allocated to the counterparty sector "non-bank financial institutions" with the relevant ISO codes specified in table G below:

Table G

International Organisation	Head Office	Description
African Development Bank Group	Abidjan (Côte d’Ivoire)	Regional aid bank/fund
Andean Development Corporation (ADC)	Caracas	Regional aid bank/fund
Arab Bank for Economic Development in Africa (BADEA)	Khartoum	Regional aid bank/fund
Arab Fund for Economic and Social Development (AFESD)	Kuwait	Regional aid bank/fund
Arab Monetary Fund (AMF)	Abu Dhabi	Regional aid bank/fund
Asian Clearing Union (ACU)	Tehran	Regional aid bank/fund
Asian Development Bank (ADB)	Manila	Regional aid bank/fund
Caribbean Development Bank (CDB)	St Michael (Barbados)	Regional aid bank/fund
Central African States Development Bank (CASDB)	Brazzaville (Congo)	Regional aid bank/fund
Central American Bank for Economic Integration (CABEI)	Tegucigalpa DC (Honduras)	Regional aid bank/fund
Council of Europe Development Bank	Paris	Regional aid bank/fund
East African Development Bank (EADB)	Kampala	Regional aid bank/fund
European Bank for Reconstruction and Development (EBRD)	London	Regional aid bank/fund
European Financial Stability Facility, from 2013 European Stability Mechanism (ESM)	Luxembourg	EU organisation
Inter-American Development Bank (IADB)	Washington	Regional aid bank/fund
International Bank for Reconstruction and Development (IBRD)		Specialised agency of the UN
International Development Association (IDA)	Washington	Specialised agency of the UN
International Finance Corporation (IFC)	Washington	Specialised agency of the UN
International Monetary Fund (IMF)	Washington	Specialised agency of the UN
Islamic Development Bank (IDB)	Jeddah (Saudi Arabia)	Regional aid bank/fund
Latin American Reserve Fund (LARF)	Santafé de Bogotá	Regional aid bank/fund
Nordic Investment Bank (NIB)	Helsinki	Regional aid bank/fund
OPEC Fund for International Development (OFID)	Vienna	Regional aid bank/fund
West African Economic and Monetary Union (WAEMU)	Ouagadougou (Burkina Faso)	Regional aid bank/fund
West African Monetary Agency (WAMA)	Freetown (Sierra Leone)	Regional aid bank/fund

(ii)	international organisations other than the organisations specified in sub-paragraph (i) above, with the relevant ISO codes specified in table H below, shall be classified as "non-financial sectors":

Table H

International Organisation	Head Office	Description
African Union (AU)	Addis Ababa (Ethiopia)	Intergovernmental organisations
Association of Southeast Asian Nations (ASEAN)	Jakarta	Intergovernmental organisations
Caribbean Community and Common Market (CARICOM)	Georgetown (Guyana)	Intergovernmental organisations
Central American Common Market (CACM)	Guatemala City	Intergovernmental organisations
Colombo Plan	Colombo (Sir Lanka)	Intergovernmental organisations
Council of Europe (CE)	Strasbourg	Other European organisation
Economic Community of West African States (ECOWAS)	Lagos (Nigeria)	Intergovernmental organisations
European Atomic Energy Community (Euratom)	Brussels	EU organisation
European Free Trade Association (EFTA)	Geneva	Other European organisation
European Investment Bank (EIB)	Luxembourg	EU organisation
European Organization for Nuclear Research (CERN)	Geneva	Other European organisation
European Space Agency (ESA)	Paris	Other European organisation
European Telecommunications Satellite Organization (EUTELSAT)	Paris	Other European organisation
European Union (EU)	Brussels	EU organisation
Food and Agriculture Organization (FAO)	Rome	Specialised agency of the UN
Intergovernmental Council of Copper Exporting Countries (CIPEC)	Paris	Commodity organisation
International Atomic Energy Agency (IAEA)	Vienna	Specialised agency of the UN
International Civil Aviation Organization (ICAO)	Montreal	Specialised agency of the UN
International Cocoa Organization (ICCO)	London	Commodity organisation
International Coffee Organization (ICO)	London	Commodity organisation
International Committee of the Red Cross (ICRC)	Geneva	Other
International Cotton Advisory Committee (ICAC)	Washington	Commodity organisation
International Fund for Agricultural Development (IFAD)	Rome	Specialised agency of the UN
International Grains Council (IGC)	London	Commodity organisation
International Jute Study Group (IJSG)	Dhaka	Commodity organisation
International Labour Organization (ILO)	Geneva	Specialised agency of the UN
International Lead and Zinc Study Group (ILZSG)	Lisbon	Commodity organisation
International Maritime Organization (IMO)	London	Specialised agency of the UN
International Maritime Satellite Organization (INMARSAT)	London	Other
International Olive Oil Council (IOOC)	Madrid	Commodity organisation
International Rubber Study Group (IRSG)	London	Commodity organisation
International Sugar Organization (ISO)	London	Commodity organisation
International Telecommunication Union (ITU)	Geneva	Specialised agency of the UN
Latin American Association of Development Financing Institutions (ALIDE)	Lima	Intergovernmental organisations
Latin American Economic System (SELA)	Caracas	Intergovernmental organisations
Latin American Energy Organization (OLADE)	Quito	Commodity organisation
Latin American Integration Association (LAIA)	Montevideo	Intergovernmental organisations
League of Arab States (LAS)	Cairo	Intergovernmental organisations
North Atlantic Treaty Organisation (NATO)	Brussels	Intergovernmental organisations
Organisation for Economic Cooperation and Development (OECD)	Paris	Intergovernmental organisations
Organisation of Eastern Caribbean States (OECS)	Castries (St Lucia)	Intergovernmental organisations
Organization of American States (OAS)	Washington	Intergovernmental organisations
Organization of Arab Petroleum Exporting Countries (OAPEC)	Safart (Kuwait)	Commodity organisation
Organization of Central American States (OCAS)	San Salvador	Intergovernmental organisations
Organization of the Petroleum Exporting Countries (OPEC)	Vienna	Commodity organisation
South Asian Association for Regional Cooperation (SAARC)	Kathmandu	Intergovernmental organisations
United Nations Children’s Fund (UNICEF)	New York	United Nations (UN)
United Nations committees, funds and programmes, other	New York	United Nations (UN)
United Nations Conference on Trade and Development (UNCTAD)	Geneva	United Nations (UN)
United Nations Educational, Scientific and Cultural Organization (UNESCO)	Paris	Specialised agency of the UN
Universal Postal Union (UPU)	Berne	Specialised agency of the UN
West African Economic Community (WAEC)	Ouagadougou	Intergovernmental organisations
Western European Union (WEU)	Brussels	Other European organisation
World Council of Churches (WCC)	Geneva	Other
World Health Organization (WHO)	Geneva	Specialised agency of the UN
World Intellectual Property Organization (WIPO)	Geneva	Specialised agency of the UN
World Meteorological Organization (WMO)	Geneva	Specialised agency of the UN
World Tourism Organization (UN WTO)	Madrid	Specialised agency of the UN
World Trade Organization (WTO)	Geneva	Specialised agency of the UN

(h)	central banks, that shall be reported as banks for the sectoral classification of claims and liabilities, include the organisations with the relevant ISO codes specified in table I below:

Table I

Developed countries EuropeI
Austria	Austrian National Bank	Vienna
Belgium	National Bank of Belgium	Brussels
Cyprus	Central Bank of Cyprus	Nicosia
Denmark	National Bank of Denmark	Copenhagen
Estonia	Bank of Estonia	Tallinn
Finland	Bank of Finland	Helsinki
France	Bank of France	Paris
Germany	European Central Bank	Frankfurt
	Deutsche Bundesbank	Frankfurt
Greece	Bank of Greece	Athens
Iceland	Central Bank of Iceland	Reykjavik
Ireland	Central Bank & Financial Services Authority of Ireland	Dublin
Italy	Bank of Italy	Rome
Luxembourg	Central Bank of Luxembourg	Luxembourg
Malta	Central Bank of Malta	Valletta
Netherlands	Netherlands Bank	Amsterdam
Norway	Central Bank of Norway	Oslo
Portugal	Bank of Portugal	Lisbon
San Marino	San Marinese Institute of Credit	San Marino
Slovakia	National Bank of Slovakia	Bratislava
Slovenia	Bank of Slovenia	Ljublijana
Spain	Bank of Spain	Madrid
Sweden	Sveriges Riksbank	Stockholm
Switzerland/ Liechtenstein	Swiss National Bank Bank for International Settlements	Zurich
United Kingdom	Bank of England	London
Other developed countries
Australia	Reserve Bank of Australia	Sydney
Canada	Bank of Canada	Ottawa
Japan	Bank of Japan	Tokyo
	Ministry of Finance	Tokyo
New Zealand	Reserve Bank of New Zealand	Wellington
United States	Board of Governors of the Federal Reserve System (the Federal Reserve Board, the Federal Reserve Bank of New York and the 11 other Federal Reserve Banks)	Various locations
Offshore centres
(Describing countries with banking sectors dealing primarily with non-residents and/or in foreign currency on a scale out of proportion to the size of the host economy.)
Aruba	Central Bank of Aruba	Oranjestad
Bahamas	Central Bank of The Bahamas	Nassau
Bahrain	Central Bank of Bahrain	Manama
Barbados	Central Bank of Barbados	Bridgetown
Bermuda	Bermuda Monetary Authority	Hamilton
Cayman Islands	Cayman Islands Monetary Authority	Georgetown
Curaçao (formerly Netherlands Antilles)	Centrale Bank Von Curaçao en Sint Maarten	Willemstad, Curaçao
Hong Kong SAR	Nong Kong Monetary Authority	Hong Kong SAR
Lebanon	Central Bank of Lebanon	Beirut
Macao SAR	Monetary Authority of Macao	Macao SAR
Mauritius	Bank of Mauritius	Port Louis
Panama	National Bank of Panama	Panama
Samoa	Central Bank of Samoa	Apia
Singapore	Monetary Authority of Singapore	Singapore
Vanuatu	Reserve Bank of Vanuatu	Port Vila
Developing economies
Africa and Middle East
Algeria	Bank of Algeria	Algiers
Angola (Republic of)	National Bank of Angola	Luanda
Botswana	Bank of Botswana	Gaborone
Burundi	Bank of the Republic of Burundi	Bujumbura
Cape Verde	Bank of Cape Verde	Praia
Cameroon	Bank of Central African States (Central Africa: Cameroon, Central African Republic, Chad, Congo, Equatorial Guinea, Gabon)	Yaoundé
Comoros	Central Bank of The Comoros	Moroni
Congo, Democratic Rep.	Central Bank of Congo	Kinshasa
Djibouti	National Bank of Djibouti	Djibouti
Egypt	Central Bank of Egypt	Cairo
Eritrea	National Bank of Eritrea	Asmara
Ethiopia	National Bank of Ethiopia	Addis Ababa
The Gambia	Central Bank of The Gambia	Banjul
Ghana	Bank of Ghana	Accra
Guinea	Central Bank of the Republic of Guinea	Conakry
Iran	The Central Bank of the Islamic Republic of Iran	Tehran
Iraq	Central Bank of Iraq	Baghdad
Israel	Bank of Israel	Jerusalem
Jordan	Central Bank of Jordan	Amman
Kenya	Central Bank of Kenya	Nairobi
Kuwait	Central Bank of Kuwait	Kuwait
Lesotho	Central Bank of Lesotho	Maseru
Liberia	National Bank of Liberia	Monrovia
Libya	Central Bank of Libya	Tripoli
Madagascar	Central Bank of Madagascar	Antananarivo
Malawi	Reserve Bank of Malawi	Lilongwe
Mauritania	Central Bank of Mauritania	Nouakchott
Morocco	Bank of Morocco	Rabat
Mozambique	Bank of Mozambique	Maputo
Namibia	Bank of Namibia	Windhoek
Nigeria	Central Bank of Nigeria	Abuja
Oman	Central Bank of Oman	Ruwi, Muscat
Qatar	Qatar Central Bank	Doha
Rwanda	National Bank of Rwanda	Kigali
São Tomé and Príncipe	Central Bank of São Tomé and Príncipe	São Tomé
Saudi Arabia	Saudi Arabian Monetary Agency	Riyadh
Senegal	Central Bank of the West African States (West African Economic and Monetary Union: Benin, Burkina Faso, Côte d’Ivoire, Guinea-Bissau, Mali, Niger, Senegal and Togo)	Dakar
Seychelles	Central Bank of Seychelles	Victoria
Sierra Leone	Bank of Sierra Leone	Freetown
Somalia	Central Bank of Somalia	Mogadishu
South Africa	South African Reserve Bank	Pretoria
South Sudan	The Bank of South Sudan	Juba
Sudan	Bank of Sudan	Khartoum
Swaziland	The Central Bank of Swaziland	Mbabane
Syria	Central Bank of Syria	Damascus
Tanzania	Bank of Tanzania	Dar es Salaam
Tunisia	Central Bank of Tunisia	Tunis
Uganda	Bank of Uganda	Kampala
United Arab Emirates	Abu Dhabi Investment Authority Central Bank of the United Arab Emirates Government of Dubai (Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quaiwain, Ras al Khaimah, Fujairah)	Abu Dhabi
Yemen	Central Bank of Yemen	Sana'a
Zambia	Bank of Zambia	Lusada
Zimbabwe	Reserve Bank of Zimbabwe	Harare
Asia and Pacific
Afghanistan	The Central Bank of Afghanistan	Kabul
Armenia	Central Bank of Armenia	Yerevan
Bangladesh	National Bank of Azerbaijan	Baku
Bhutan	Royal Monetary Authority of Bhutan	Dhaka
Brunei	Brunei Monetary Board	Thimphu
Cambodia	National Bank of Cambodia	Phnom Penh
China	The People's Bank of China	Beijing
Chinese Taipei	The Central Bank of China	Taipei
Fiji	Reserve Bank of Fiji	Suva
French Polynesia	Institut d'Emission d'Outre-Mer	Papeete
Georgia	National Bank of Georgia	Tbilisi
India	Reserve Bank of India	Bombay
Indonesia	Bank Indonesia	Jakarta
Kazakhstan	National Bank of the Republic of Kaxakhstan	Almaty
Kiribati	Bank of Kiribati	Tarawa
North Korea	Central Bank of Korea	Pyongyang
South Korea	The Bank of Korea	Seoul
Kyrgyz Republic	The National Bank of the Kyrgyz Republic	Bishkek
Laos	Bank of the Lao People’s Democratic Republic	Vientiane
Malaysia	Bank Negara Malaysia	Kuala Lumpur
Maldives	Maldives Monetary Authority	Male
Mongolia	The Bank of Mongolia	Ulan Bator
Myanmar	Central Bank of Myanmar	Rangoon
Nauru	Bank of Nauru	Nauru
Nepal	Central Bank of Nepal	Kathmandu
New Caledonia	Institut d'Emission d'Outre-Mer	Nouméa
Pakistan	State Bank of Pakistan	Karachi
Papua New Guinea	Bank of Papua New Guinea	Port Moresby
Philippines	Central Bank of the Philippines	Manila
Solomon Islands	Central Bank of Solomon Islands	Honiara
Sri Lanka	Central Bank of Sri Lanka	Colombo
Tajikistan	National Bank of the Republic	Dushanbe
Thailand	Bank of Thailand	Bangkok
Tonga	National Reserve Bank of Tonga	Nuku’alofa
Turkmenistan	State Central Bank of Turkmenistan	Ashgabat
Tuvalu	National Bank of Tuvalu	Funafuti
Uzbekistan	Central Bank of the Republic of Uzbekistan	Tashkent
Vietnam	State Bank of Vietnam	Hanoi
Wallis and Futuna Islands	Institut d’Emission d’Outre-Mer	Mata-Utu
Europe
Albania	Bank of Albania	Tirana
Belarus	National Bank of the Republic of Belarus	Minsk
Bosnia and Herzegovina	Central Bank of Bosnia and Herzegovina	Sarajevo
Bulgaria	Bulgarian National Bank	Sofia
Croatia	Croatian National Bank	Zagreb
Czech Republic	Czech National Bank	Prague
Hungary	Central Bank of Hungary	Budapest
Latvia	Bank of Latvia	Riga
Lithuania	The Bank of Lithuania	Vilnius
Macedonia	National Bank of the Republic of Macedonia	Skopje
Malta	Central Bank of Malta	Valletta
Moldova	National Bank of Moldova	Chisinau
Poland	National Bank of Poland	Warsaw
Romania	National Bank of Romania	Bucharest
Russia	Central bank of the Russian Federation	Moscow
Serbia	National Bank of Serbia	Belgrade
Turkey	Central Bank of the Republic of Turkey	Ankara
Ukraine	National Bank of Ukraine	Kiev
Latin America and Caribbean area
St Kitts and Nevis	Eastern Caribbean Central Bank (Anguilla, Antigua and Barbuda, Dominica, Grenada, Montserrat , St Kitts and Nevis, St Lucia, St Vincent and the Grenadines)	Basseterre, St Kitts
Argentia	Central Bank of Argentina	Buenos Aires
Belize	Central Bank of Belize	Belize City
Bolivia	Central Bank of Bolivia	La Paz
Brazil	Central Bank of Brazil	Brasília
Chile	Central Bank of Chile	Santiago de Chile
Colombia	Bank of the Republic	Santafé de Bogotá
Costa Rica	Central Bank of Costa Rica	San José
Cuba	Central Bank of Cuba	Havana
Dominican Republic	Central Bank of the Dominican Republic	Santo Domingo
Ecuador	Central Bank of Ecuador	Quito
El Salvador	Central Reserve Bank of El Salvador	San Salvador
Guatemala	Bank of Guatemala	Guatemala City
Guyana	Bank of Guyana	Georgetown
Haiti	Bank of the Republic of Haiti	Port-au-Prince
Honduras	Central Bank of Honduras	Tegucigalpa
Jamaica	Bank of Jamaica	Kingston
Mexico	Bank of Mexico	Mexico City
Nicaragua	Central Bank of Nicaragua	Managua
Paraguay	Central Bank of Paraguay	Asunción
Peru	Central Reserve Bank of Peru	Lima
Suriname	Central Bank of Suriname	Paramaribo
Trinidad and Tobago	Central Bank of Trinidad and Tobago	Port-of-Spain
Uruguay	Central Bank of Uruguay	Montevideo
Venezuela	Central Bank of Venezuela	Caracas

(10)	Cross Links

(a)	Instructions relating to the completion of the form BA 940 are furnished with reference to the corresponding asset or liability item appearing in the form BA 900, as follows:

Assets - All sectors

Form BA940 Section 1			Form BA900
Line item	Description		Line item	Description
Line item	Column	Description	Line item	Column
1	1	Total financial assets – All currencies	277	1
			277	3
			194	5
			245	5
			Less:	Less:
			258	1
			258	3
1	3	Total financial assets – Foreign currency	277	2
			277	4
			194	2
			194	4
			245	2
			245	4
			Less:	Less:
			258	2
			258	4
237	1	Total loans, All currencies – Residents	116
			119	1
			120	1
			121	1
			122	1
			123	1
			124	1
			125	1
			128	1
			129	1
			131	1
			132	1
			141	1
			142	1
			143	1
			144	1
			146	1
			147	1
			148	1
			149	1
			152	1
			153	1
			154	1
			156	1
			157	1
			158	1
			160	1
			161	1
			162	1
			163	1
			164	1
			165	1
			167	1
			168	1
			169	1
			170	1
			172	1
			173	1
			174	1
			175	1
			176	1
			177	1
			178	1
			182	1
			183	1
			184	1
			185	1
			186	1
			187	1
			189	1
			190	1
			191	1
			192	1
			193	1
			248*	1*	*Any loan portion
			249*	1*
			257*	1*
238	1	Total loans, All currencies - Non residents	117	3
			120	3
			121	3
			122	3
			123	3
			124	3
			125	3
			127	3
			133	3
			134	3
			141	3
			142	3
			143	3
			144	3
			146	3
			147	3
			148	3
			149	3
			152	3
			153	3
			154	3
			156	3
			158	3
			160	3
			161	3
			162	3
			163	3
			164	3
			165	3
			167	3
			168	3
			169	3
			170	3
			179	3
			182	3
			183	3
			184	3
			185	3
			186	3
			187	3
			189	3
			190	3
			191	3
			192	3
			193	3
			248*	3*	*Any loan portion
			249*	3*
			257*	3*
471	1	Total holdings of debt securities, All currencies - Residents	113	1
			114	1	*Any debt securities portion
			115	1
			136	1
			137	1
			138	1
			196	1
			208	1
			209	1
			210	1
			211	1
			212	1
			214	1
			215	1
			216	1
			234	1
			235	1
			236	1
			242*	1
			243*	1
			244*	1
			248*	1
			249*	1
			250	1
			251	1
			252	1
			253	1
			254	1
			257*	1
472	1	Total holdings of debt securities, All currencies – Non-residents	136	3	*Any debt securities portion
			137	3
			138	3
			196	3
			210	3
			211	3
			212	3
			214	3
			215	3
			216	3
			234	3
			235	3
			236	3
			242*	3
			243*	3
			244*	3
			248*	3
			249*	3
			250	3
			252	3
			253	3
			257*	3
705	1	Total other assets, All currencies – Residents	104	1	*Any other asset portion
			105	1
			108	1
			109	1
			218	1
			219	1
			220	1
			222	1
			223	1
			224	1
			226	1
			227	1
			228	1
			230	1
			231	1
			232	1
			238	1
			239	1
			240	1
			242*	1
			243*	1
			244*	1
			268	1
			269	1
			270	1
			271	1
			273	1
			275	1
			276	1
706	1	Total other assets, All currencies – Non-residents	105	3	*Including any other asset portion
			218	3
			219	3
			220	3
			222	3
			223	3
			224	3
			226	3
			227	3
			228	3
			230	3
			231	3
			232	3
			238	3
			239	3
			240	3
			242*	3
			243*	3
			244*	3
			268	3
			269	3
			270	3
			271	3
			273	3
			274	3
			275	3
			276	3
941	1	Total liabilities – All currencies	95	4
			96	1
			194	5
			245	5
941	3	Total liabilities – Foreign currency	95	5
			96	3
			194	2
			194	4
			245	2
			245	4
1177	1	Total deposits, All currencies – Residents	4	7	8
			5	7	8
			7	7	8
			10	7	8
			11	7	8
			12	7	8
			14	7	8
			15	7	8
			16	7	8
			17	7	8
			18	7	8
			19	7	8
			20	7	8
			25	7	8
			26	7	8
			27	7	8
			28	7	8
			33	7	8
			34	7	8
			35	7	8
			36	7	8
			37	7	8
			43	4	*Including any resident portion
			44	4
			45	4
			46	4
			47	4
			48	4
			50	4
			52	4
			53	4
			54	4
			56	4
			57	4
			59	4
			60	4
			61	4
			62	4
			66*	4
1178	1	Total deposits, All currencies – Non residents	30	7	8
			31	7	8
			39	7	8
			40	7	8
			49	4	*Including any non-resident portion
			55	4
			64	4
			65	4
			66*	4
1411	1	Total own issues of debt securities, All currencies: Residents	4	7	Plus all other applicable own issues in foreign and/or domestic currency to resident counterparties
			69	4
			70	4
			71	4
			Plus:	Plus:
			12*	8*
			14*	8*
			15*	8*
			16*	8*
			17*	8*
			18*	8*
			19*	8*
			20*	8*
			25%	8*
			26*	8*
			27*	8*
			28*	8*
			33*	8*
			34*	8*
			35*	8*
			36*	8*
			37*	8*
1412	1	Total own issues of debt securities, All currencies: Non-residents	72	4	*Plus all other applicable own issues in foreign and/or domestic currency to non- resident counterparties
			Plus:	Plus:
			30*	8*
			31*	8*
			39*	8*
			40*	8*
1419	1	Total other liabilities, All currencies: Residents	73*	4	*Any resident portion
			75	4
			76	4
			82	4
			83	4
			84	4
			87	4
			88	4
			89	4
			91	4
			98*	1
			99*	1
			100*	1
			101*	1
			194	1
			245	1
1420	1	Total other liabilities, All currencies: Non-residents	77	4
			85	4
			90	4
			94	4
			98	2
			99	2
			100	2
			101	2
			194	3
			245	3

(b)

The instructions contained in paragraph (a) above are not necessarily a comprehensive set or list. Banks shall ensure that the reporting of transactions is comprehensive in respect of both resident and non-resident counterparties denominated in all relevant currencies. Any difficulty experienced or uncertainty in this regard shall be referred to the Registrar for an appropriate directive.

(11)	Notwithstanding, and without derogating from, the directives specified in the aforementioned subregulations, a bank shall comply with such further directives, reporting requirements or provide such further information as may be directed in writing by the Registrar.

[Regulation 65 (Directives and interpretations) substituted by regulation 36 of Notice No. 297, GG 40002, dated 20 May 2016]

Banks Act, 1990 (Act No. 94 of 1990)

Regulations

Regulations relating to Banks

Chapter VI : Information required by the Registrar and the Economic Research and Statistics Department of the Reserve Bank

65. Selected locational statistics based on residence and nationality

Directives and interpretations for completion of quarterly return concerning locational statistics based on residence and nationality (Form BA 940)

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