Metadata for EAC Regional Monetary and Financial Statistics
Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) Regulatory capital to risk-weighted assets 1. Prudential Returns monthly Commercial Banks The numerator is made of the net overall capital of a credit institution (the sum of the net basic capital and the additional capital). Domestic location between 1_3 Months Tier 1 capital to risk-weighted assets 1. Prudential Returns monthly Commercial Banks The numerator is made of the basic capital of a credit institution Domestic location between 1_3 Months Nonperforming loans net of provisions to capital 1. Prudential Returns monthly Commercial Banks numerator is made of loan with a delay starting from 91st and over of non repayment are deducted provisions (20% for 91-180; 50% for 181-360; 100% 360-over) of non reimbursement, denominator is made of the net overall capital of a credit institution (the sum of the net basic capital and the additional capital). Domestic location between 1_3 Months Common Equity Tier 1 capital to risk-weighted assets 1. Prudential Returns monthly Commercial Banks Numerator: a credit institution is made by the sum of the elements listed in point a) less the elements listed in point b). Domestic location between 1_3 Months Tier 1 capital to assets 1. Prudential Returns monthly Commercial Banks The numerator is made of the basic capital of a credit institution Domestic location between 1_3 Months Leverage Ratio 1. Prudential Returns monthly Commercial Banks net core capital/total assets and off-balance sheet Domestic location between 1_3 Months Nonperforming loans to total gross loans 1. Prudential Returns monthly Commercial Banks numerator is made of loan with a delay starting from 91st and over of non repayment / total loans Domestic location between 1_3 Months Loan concentration by economic activity 1. Prudential Returns monthly Commercial Banks Numerator is aggregated DTs’ lending to the largest three economic activities. Domestic location between 1_3 Months Provisions to nonperforming loans 1. Prudential Returns monthly Commercial Banks numerator:20% for substandard loans (91-180); 50% for doubtful (181-360); and 100% for loss loans(360-over) denominator: substandard loans (91-180); doubtful loans (181-360); and loss loans(360-over) Domestic location between 1_3 Months Return on assets 1. Prudential Returns monthly Commercial Banks numerator: annualized net income (Q1=Q1*4, Q2= Q2*2, Q3 = Q3*4/3, Q4= Q4*1) before tax /denominator: average (Q1 = (Q4+Q1)/2, Q2= (Q4+Q1+Q2)/3, Q3=(Q4+Q1+Q2+Q3)/4, Q4= (Q4 +Q1+Q2+Q3+Q4/5) total assets Domestic location between 1_3 Months Return on equity 1. Prudential Returns monthly Commercial Banks numerator annualized net income after tax/ denominator: average total equity Domestic location between 1_3 Months Interest margin to gross income 1. Prudential Returns monthly Commercial Banks numerator: Net interest income (the difference between interest income and interest expenses) denominator: Gross income (the sum between Net interest income and Noninterest income Domestic location between 1_3 Months Noninterest expenses to gross income 1. Prudential Returns monthly Commercial Banks numerator: Noninterest expense which is the sum of personal costs and other expenses denominator: Gross income (the sum between Net interest income and Noninterest income Domestic location between 1_3 Months Liquid assets to total assets 1. Prudential Returns monthly Commercial Banks numerator is made by a sum of Domestic location between 1_3 Months Liquidity Coverage Ratio 1. Prudential Returns monthly Commercial Banks Not Compiled Domestic location between 1_3 Months Liquid assets to short-term liabilities 1. Prudential Returns monthly Commercial Banks numerator is made by a sum of Domestic location between 1_3 Months Net Stable Funding Ratio 1. Prudential Returns monthly Commercial Banks Not Compiled Domestic location between 1_3 Months Net open position in foreign exchange to capital 1. Prudential Returns Daily Commercial Banks numerator is made by a sum of the greater in the absolute value of banks between the total net short exchange positions and the total long exchange positions Denominator is made of the net overall capital of a credit institution(the sum of the net basic capital and the additional capital). Domestic location between 1_3 Months Credit growth to private sector 1. Prudential Returns monthly Commercial Banks 1 Numerator is the difference between stocks of total credit to the non-financial private sector at the end of the reporting period and 12 prior months Domestic location between 1_3 Months Residential real estate loans to total gross loans Commercial Banks N/A Domestic location between 1_3 Months Commercial real estate loans to total gross loans Commercial Banks NA Domestic location between 1_3 Months Gross Asset Positions in Financial Derivatives to Capital Commercial Banks N/A Domestic location between 1_3 Months Gross Liability Positions in Financial Derivatives to Capital Commercial Banks N/A Domestic location between 1_3 Months Trading Income to Gross Income 1. Prudential Returns monthly Commercial Banks Numerator: Cumulative net gains or losses Domestic location between 1_3 Months Personnel Expenses to Noninterest Expenses 1. Prudential Returns monthly Commercial Banks Numerator is made by a sum of all personal cost: - Wages and salaries- Bonuses and gratuities- Other remuneration- Social insurance charges- Retirement expenses- Training Expenses- Additions to provisions for retirement commitments and other employee benefits- Other staff costs- Taxes and duties- Expenses related to premises- Fees and external services- Other external charges- Other operating expenses- Depreciation of fixed assets Denominator is made by staff expenses and other expenses Domestic location between 1_3 Months Spread between Reference Lending and Deposit Rates Monetary statistics monthly Commercial Banks here we do the difference (expressed in basis points) between the weighted average loan rate and the weighted average deposit rate, excluding rates on loans and deposits between deposit takers. (Approach 1) between 1_3 Months Spread between Highest and Lowest Interbank Rates Monetary statistics monthly Commercial Banks 1.) Compile daily or weekly compilation of interbank rates for loans of the same maturity (overnight or weekly), and averaging them for the reporting period (month or quarter). between 1_3 Months Customer Deposits to Total (Non-interbank) Loans 1. Prudential Returns monthly Commercial Banks Numerator is made by all Customer deposits the denominator is made by non-interbank loans which is made by Central bank, General government, Other financial corporations, Nonfinancial corporations, Other domestic sectors and Nonresidents Domestic location between 1_3 Months Foreign currency denominated assets to total assets 1. Prudential Returns monthly Commercial Banks Numerator is calculated using assets denominated in foreign currency Domestic location between 1_3 Months Foreign‑Currency‑Denominated Liabilities to Total Liabilities 1. Prudential Returns monthly Commercial Banks Numerator is made by foreign currency liabilities Denominator is made by financial derivatives and employee stock options Domestic location between 1_3 Months Core capital to total deposits 1. Prudential Returns monthly Commercial Banks Numerator is the core capital which is measured as tier 1 capital Domestic location between 1_3 Months Total Expense to Gross Income 1. Prudential Returns monthly Commercial Banks 1.) Numerator is cumulative expenses (interest, non-interest expenses and provisions) Domestic location between 1_3 Months Digital loans to Gross loans Commercial Banks N/A Domestic location between 1_3 Months Digital NPLs to digital loan by DTs Commercial Banks N/A Domestic location between 1_3 Months Digital loans (non-DTs) to Gross loans Commercial Banks N/A Domestic location between 1_3 Months Cost of Funding to earning assets 1. Prudential Returns monthly Commercial Banks Numerator is interest and fees on borrowed funds Domestic location between 1_3 Months Cost to Deposit (Cost of deposits) 1. Prudential Returns monthly Commercial Banks Numerator is annualized interest and fees on deposits between 1_3 Months Average lending rate on digital loans Commercial Banks N/A Domestic location between 1_3 Months Net interest margin (NIN) to earning assets 1. Prudential Returns monthly Commercial Banks Numerator: Annualized net interests Denominator: Average Earning assets Domestic location between 1_3 Months Loan to deposit ratio 1. Prudential Returns monthly Commercial Banks Numerator: Gross Loans (on balance sheet) Denominator: Deposits Domestic location between 1_3 Months Liquid assets to customer deposit liabilities 1. Prudential Returns monthly Commercial Banks Numerator: High Quality Liquid Assets Denominator: total deposits Domestic location between 1_3 Months Effective Interest on Loans Commercial Banks N/A Domestic location between 1_3 Months Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) 1 Tier 1 capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Commercial Banks Numerator tier 1: Domestic location 1 Year 2 Regulatory capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Commercial Banks 1) Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 capital plus Tier 2 Capital. Tier 2 capital is Domestic location 1 Year 2 Tier 1 capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Commercial Banks Numerator tier 1: Permanent shareholders’ equity, disclosed reserves such as ordinary share capital and perpetual non-cumulative share premium, retained earnings and 50% un-audited after-tax profits less investments in subsidiaries conducting banking business, investment in equity instruments of other institutions, intangible assets (excluding computer software) and goodwill. Denominator risk weighted asset: aggregated risk-weighted assets compiled as per Basel II Domestic location 1 Year 3 Nonperforming loans net of provisions to capital Prudential Returns; Balance sheet Quarterly Commercial Banks Numerator is aggregated value of NPLs (doubtful, substandard and loss less realisable value of collateral and interest in suspense) less the specific loan loss provisions against NPL, Denominator regulatory capital Domestic location 1 Year 4 Common Equity (Tier 1) capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Commercial Banks Numerator, Tier 1 capital; Denominator Risk weighted Assets is computed as per Basel II Domestic location 1 Year 5 Tier 1 capital to assets Prudential Returns; Balance sheet Quarterly Commercial Banks Tier 1 capital is computed as per Basel II. Denominator is the aggregated total assets from balance sheet assets—without risk weighting. Domestic location 1 Year 6 Leverage Ratio Prudential Returns; Balance sheet Quarterly Commercial Banks Leverage is computed as Tier 1 Capital as percentage of Total Assets Domestic location 1 Year 7 Nonperforming loans to total gross loans Prudential Returns; Balance sheet Quarterly Commercial Banks Non performing Loans divided by Gross Loans Domestic location 1 Year 8 Loan concentration by economic activity Balance Sheet; Prudential Returns Quarterly Commercial Banks Numerator: Loans to top three sectors in the economy as per ISIC II; Denominator: Loans to non financial sector Domestic location 1 Year 9 Specific Provisions to nonperforming loans Balance Sheet; Prudential Returns Quarterly Commercial Banks Numerator is Specific provisions Denominator is NPLs (net of interest in Suspense and realisable security) Domestic location 1 Year 10 Return on assets Balance Sheet; Prudential Returns; Income statement Quarterly Commercial Banks Numerator is annualized net income before tax (Q1=Q1/1*4, Q2=Q2/2*4, Q3=Q3/3*4, Q4=Q4/4*4) Denominator is average of Total Assets (For Q1=Average (Previous year Q4, Q1), Q2=Average (Previous year Q4, Q1, Q2) Domestic location 1 Year 11 Return on equity Balance Sheet; Prudential Returns; Income statement Quarterly Commercial Banks Numerator is annualized net income after tax (Q1=Q1/1*4, Q2=Q2/2*4, Q3=Q3/3*4, Q4=Q4/4*4), Denominator is average of Total Capital (For Q1=Average (Previous year Q4, Q1), Q2=Average (Previous year Q4, Q1, Q2) Domestic location 1 Year 12 Interest margin to gross income Prudential Returns, income and statement Quarterly Commercial Banks Numerator is net interest income as a ratio of Gross Income Domestic location 1 Year 13 Noninterest expenses to gross income Prudential Returns, income and statement Quarterly Commercial Banks Non interest expenses like Loan loss provision Domestic location 1 Year 14 Liquid assets to total assets Balance Sheet; Prudential Returns Quarterly Commercial Banks Liquid Assets Constitutes Cash and deposits, securities Domestic location 1 Year 15 Liquidity Coverage Ratio Prudential Returns, Balance sheet Quarterly Commercial Banks Work in Progress Domestic location 1 Year 16 Liquid assets to short-term liabilities Prudential Returns, Balance sheet Quarterly Commercial Banks Liquid Assets (cash, balance with Commercial banks, central banks, building societies financial institutions, mortgage finance companies, banks abroad, treasury bills and bonds; foreign treasury bills and bonds Domestic location 1 Year 17 Net Stable Funding Ratio Prudential Returns, Balance sheet Quarterly Commercial Banks Work in Progress Domestic location 1 Year 18 Net open position in foreign exchange to capital Prudential Returns, Balance sheet Quarterly Commercial Banks Net open position in foreign exchange is net sum of foreign assets and liabilities inclusive of all its spot, same day value and forward transactions and its off-balance sheet items in that foreign currency Domestic location 1 Year 19 Credit growth to private sector Prudential Returns, Balance sheet Quarterly Commercial Banks annual growth rate of credit private sector Domestic location 1 Year 20 Residential real estate loans to total gross loans Prudential Returns, Balance sheet Quarterly Commercial Banks Numerator: Mortgages Denominator: Gross loans Domestic location 1 Year 21 Commercial real estate loans to total gross loans Prudential Returns, Balance sheet Quarterly Commercial Banks Work in Progress Domestic location 1 Year 22 Gross Asset Positions in Financial Derivatives to Capital Prudential Returns, Balance sheet Quarterly Commercial Banks Work in Progress Domestic location 1 Year 23 Gross Liability Positions in Financial Derivatives to Capital Prudential Returns, Balance sheet Quarterly Commercial Banks Work in Progress Domestic location 1 Year 24 Trading Income to Gross Income Prudential Returns, income and statement Quarterly Commercial Banks Trading income is income derived from trading activities in the market like forex exchange gains divided by Gross income Domestic location 1 Year 25 Personnel Expenses to Noninterest Expenses Prudential Returns, income and statement Quarterly Commercial Banks Personnel expenses are expenses related to staff costs and Director’s emoluments; denominator Non interest expenses Domestic location 1 Year 26 Spread between Reference Lending and Deposit Rates Prudential Returns, Balance sheet Quarterly Commercial Banks The highest weighted lending rate in the Quarter minus lowest weighted deposit rate in the same quarter; Using Approach 1 of the guide Domestic location 1 Year 27 Spread between Highest and Lowest Interbank Rates Prudential Returns, Balance sheet Quarterly Commercial Banks The highest minus lowest interbank rate in the reference quarter; The rates are weighted with the volumes traded daily; Domestic location 1 Year 28 Customer Deposits to Total (Non-interbank) Loans Prudential Returns, Balance sheet Quarterly Commercial Banks Customer deposits are deposits from customers other than the financial institutions, central bank, central government divided by Total non interbank loans Domestic location 1 Year 29 Foreign currency denominated assets to total assets Prudential Returns, Balance sheet Quarterly Commercial Banks on balance sheet items denominated by Foreign Currency divided by Total Assets Domestic location 1 Year 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities Prudential Returns, Balance sheet Quarterly Commercial Banks Foreign Currency denominated on balance sheet Liabilities divided by Total Liabilities Domestic location 1 Year 31 Core capital to total deposits Prudential Returns, Balance sheet Quarterly Commercial Banks Numerator: Core Capital is computed as Paid-up ordinary Share Capital, non repayable Share Premium, Retained Earnings, Net after tax Profits (50%) l less supervisory deductions-Goodwill, Deferred tax Asset and Other Intangible Assets Denominator: Total Deposits Domestic location 1 Year 32 Total Expense to Gross Income Prudential Returns, income and statement Quarterly Commercial Banks Total expenses divided by Gross Income Domestic location 1 Year 33 Digital loans to Gross loans Prudential Returns, Balance sheet Quarterly Commercial Banks Digital Loans divided by Total Gross Loans Domestic location 1 Year 34 Digital NPLs to digital loan by DTs Prudential Returns, Balance sheet Quarterly Commercial Banks NPLs associated with Digital Loans divided by digital Loans Domestic location 1 Year 35 Digital loans (non-DTs) to Gross loans Prudential Returns, income and statement Quarterly Commercial Banks Digital Loans by non banks divided by Total Gross Loans Domestic location 1 Year 36 Cost of Funding to earning assets Prudential Returns, income and statement Quarterly Commercial Banks Numerator: Costs of deposits and other interest expenses Denominator: Earning Assets (Loans, placements, securities, investments) Domestic location 1 Year 37 Cost to Deposit (Cost of deposits) Prudential Returns, income and statement Quarterly Commercial Banks Numerator: Interest expenses on deposits Denominator: Deposits Domestic location 1 Year 38 Average lending rate on digital loans Prudential Returns, Quarterly Commercial Banks Average lending rates on digital loans Domestic location 1 Year 39 Net interest margin (NIN) to earning assets Prudential Returns, income and statement Quarterly Commercial Banks Numerator: Net Interest Margin is computed as Interest income minus interest expenses Denominator is Earning Assets (Loans, placements, securities, investments) Domestic location 1 Year 40 Loan to deposit ratio Prudential Returns Quarterly Commercial Banks Amounts advanced through loans divided by Total deposits Domestic location 1 Year 41 Liquid assets to customer deposit liabilities Prudential Returns; Balance sheet Quarterly Commercial Banks Liquid Assets (Cash, deposits, securities) divided by Customer Deposits Domestic location 1 Year 42 Effective Interest on Loans Prudential Returns Quarterly Commercial Banks Lending interest rate plus contractual fees for the loans Domestic location 1 Year Non-Bank DTs 1 Regulatory capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Microfinance Bank 1) Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 capital plus Tier 2 Capital. Tier 2 capital is Domestic location 1 Year 2 Tier 1 capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Microfinance Bank tier 1 capital consist of Domestic location 1 Year 3 Nonperforming loans net of provisions to capital Prudential Returns; Balance sheet Quarterly Microfinance Bank Numerator is aggregated value of NPLs less the specific loan loss provisions against NPL, NPLs minus interest in suspense Domestic location 1 Year 4 Common Equity Tier 1 capital to risk-weighted assets Prudential Returns; Balance sheet Quarterly Microfinance Bank Domestic location 1 Year 5 Tier 1 capital to assets Prudential Returns; Balance sheet Quarterly Microfinance Bank Tier 1 capital is computed as per Basel II. Denominator is the aggregated total assets from balance sheet assets—without risk weighting. Domestic location 1 Year 6 Leverage Ratio Prudential Returns; Balance sheet Quarterly Microfinance Bank Leverage is computed as Tier 1 Capital as percentage of Total Assets Domestic location 1 Year 7 Nonperforming loans to total gross loans Prudential Returns; Balance sheet Quarterly Microfinance Bank Non performing Loans are reported net of interest in Suspense divided by Gross Loans Domestic location 1 Year 8 Loan concentration by economic activity Balance Sheet; Prudential Returns Quarterly Microfinance Bank Numerator: Loans to top three sectors in the economy as per ISIC II; Denominator: Loans to non financial sector Domestic location 1 Year 9 Specific Provisions to nonperforming loans Balance Sheet; Prudential Returns Quarterly Microfinance Bank Numerator is Specific provisions Denominator is NPLs (net of interest in Suspense) Domestic location 1 Year 10 Return on assets Balance Sheet; Prudential Returns; Income statement Quarterly Microfinance Bank Numerator is annualized net income before tax (Q1=Q1/1*4, Q2=Q2/2*4, Q3=Q3/3*4, Q4=Q4/4*4) Denominator is average of Total Assets (For Q1=Average (Previous year Q4, Q1), Q2=Average (Previous year Q4, Q1, Q2) Domestic location 1 Year 11 Return on equity Balance Sheet; Prudential Returns; Income statement Quarterly Microfinance Bank Numerator is annualized net income after tax (Q1=Q1/1*4, Q2=Q2/2*4, Q3=Q3/3*4, Q4=Q4/4*4), Denominator is average of Total Capital (For Q1=Average (Previous year Q4, Q1), Q2=Average (Previous year Q4, Q1, Q2) Domestic location 1 Year 12 Interest margin to gross income Prudential Returns, income and statement Quarterly Microfinance Bank Numerator is net interest income as a ratio of Gross Income Domestic location 1 Year 13 Noninterest expenses to gross income Prudential Returns, income and statement Quarterly Microfinance Bank Non interest expenses like remuneration, administrative expenses, Denominator is Gross Income Domestic location 1 Year 14 Liquid assets to total assets Balance Sheet; Prudential Returns Quarterly Microfinance Bank liquid assets consist of: Notes and coins which are legal tender in Kenya; Domestic location 1 Year 15 Liquidity Coverage Ratio Prudential Returns, Balance sheet Quarterly Microfinance Bank Work in Progress Domestic location 1 Year 16 Liquid assets to short-term liabilities Prudential Returns, Balance sheet Quarterly Microfinance Bank Liquid Assets (cash and deposits, securities; Domestic location 1 Year 17 Net Stable Funding Ratio Prudential Returns, Balance sheet Quarterly Microfinance Bank Work in Progress Domestic location 1 Year 18 Net open position in foreign exchange to capital Prudential Returns, Balance sheet Quarterly Microfinance Bank short hand method- by adding separately all short positions and all long positions and then taking the higher of the two. Denominator is Total Regulatory Capital Domestic location 1 Year 19 Credit growth to private sector Prudential Returns, Balance sheet Quarterly Microfinance Bank credit to private sector includes credit to Households, NPISH and non financial institutions. Domestic location 1 Year 20 Residential real estate loans to total gross loans Prudential Returns, Balance sheet Quarterly Microfinance Bank work in Progress Domestic location 1 Year 21 Commercial real estate loans to total gross loans Prudential Returns, Balance sheet Quarterly Microfinance Bank Work in Progress Domestic location 1 Year 22 Gross Asset Positions in Financial Derivatives to Capital Prudential Returns, Balance sheet Quarterly Microfinance Bank work in Progress Domestic location 1 Year 23 Gross Liability Positions in Financial Derivatives to Capital Prudential Returns, Balance sheet Quarterly Microfinance Bank Numerator is Gross Liability Position; Denominator is Total Regulatory Capital Domestic location 1 Year 24 Trading Income to Gross Income Prudential Returns, income and statement Quarterly Microfinance Bank Trading income is income derived from trading activities in the market like forex exchange gains divided by Gross income Domestic location 1 Year 25 Personnel Expenses to Noninterest Expenses Prudential Returns, income and statement Quarterly Microfinance Bank Personnel expenses are expenses related to staff costs and Director’s remuneration; denominator Non interest expenses Domestic location 1 Year 26 Spread between Reference Lending and Deposit Rates Prudential Returns, Balance sheet Quarterly Microfinance Bank The highest weighted lending rate in the Quarter minus lowest weighted deposit rate in the same quarter; Using Approach 1 of the guide Domestic location 1 Year 27 Spread between Highest and Lowest Interbank Rates Prudential Returns, Balance sheet Quarterly Microfinance Bank The highest minus lowest interbank rate in the reference quarter; The rates are weighted with the volumes traded daily; Domestic location 1 Year 28 Customer Deposits to Total (Non-interbank) Loans Prudential Returns, Balance sheet Quarterly Microfinance Bank Customer deposits are deposits from customers other than the financial institutions, central bank, central government divided by Total non interbank loans Domestic location 1 Year 29 Foreign currency denominated assets to total assets Prudential Returns, Balance sheet Quarterly Microfinance Bank on balance sheet items denominated by Foreign Currency divided by Total Assets Domestic location 1 Year 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities Prudential Returns, Balance sheet Quarterly Microfinance Bank Foreign Currency denominated on balance sheet Liabilities divided by Total Liabilities Domestic location 1 Year 31 Core capital to total deposits Prudential Returns, Balance sheet Quarterly Microfinance Bank Numerator: tier 1 capital Denominator: Total Deposits Domestic location 1 Year 32 Total Expense to Gross Income Prudential Returns, income and statement Quarterly Microfinance Bank Total expenses divided by Gross Income Domestic location 1 Year 33 Digital loans to Gross loans Prudential Returns, Balance sheet Quarterly Microfinance Bank Digital Loans divided by Total Gross Loans Domestic location 1 Year 34 Digital NPLs to digital loan by DTs Prudential Returns, Balance sheet Quarterly Microfinance Bank NPLs associated with Digital Loans divided by digital Loans Domestic location 1 Year 35 Digital loans (non-DTs) to Gross loans Prudential Returns, income and statement Quarterly Microfinance Bank Digital Loans by non banks divided by Total Gross Loans Domestic location 1 Year 36 Cost of Funding to earning assets Prudential Returns, income and statement Quarterly Microfinance Bank Numerator: Costs of deposits and other interest expenses Denominator: Earning Assets (Loans, placements, securities, investments) Domestic location 1 Year 37 Cost to Deposit (Cost of deposits) Prudential Returns, income and statement Quarterly Microfinance Bank Numerator: Interest expenses on deposits Denominator: Deposits Domestic location 1 Year 38 Average lending rate on digital loans Prudential Returns, Quarterly Microfinance Bank Average lending rates on digital loans Domestic location 1 Year 39 Net interest margin (NIN) to earning assets Prudential Returns, income and statement Quarterly Microfinance Bank Numerator: Net Interest Margin is computed as Interest income minus interest expenses Denominator is Earning Assets (Loans, placements, securities, investments) Domestic location 1 Year 40 Loan to deposit ratio Prudential Returns Quarterly Microfinance Bank Amounts advanced through loans divided by Total deposits Domestic location 1 Year 41 Liquid assets to customer deposit liabilities Prudential Returns; Balance sheet Quarterly Microfinance Bank Liquid Assets (Cash, deposits, securities) divided by Customer Deposits Domestic location 1 Year 42 Effective Interest on Loans Prudential Returns Quarterly Microfinance Bank Lending interest rate plus contractual fees for the loans Domestic location 1 Year Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) 1 Regulatory capital to risk-weighted assets Prudential returns: Capital Adequacy Ratio report Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank 1) Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 capital plus Tier 2 Capital as well as the various limits, restrictions and regulatory adjustments, to which these tiers are subject. The deductions include; Tier 1 Deductions: Domestic location Subject to circumstances and Risk profile 2 Tier 1 capital to risk-weighted assets Prudential returns: Capital Adequacy Ratio report Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank 1) Numerator is aggregated data on Tier 1 capital. Taking into consideration additional items and deductions to Tier 1 capital. The deductions include; Tier 1 Deductions: Domestic location Subject to circumstances and Risk profile 3 Nonperforming loans net of provisions to capital Balance sheet and Prudential returns: Capital Adequacy Ratio report Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Non-performing Loans including interest in suspense (on) minus specific provisions (IFRS 9). Denominator: Tier 1 capital Non performing loans refers to loans classified as Substandard:>=90 days, Doubtful:>=180 days, Loss: >=360 days Domestic location Subject to circumstances and Risk profile 4 Common Equity Tier 1 capital to risk-weighted assets Prudential returns: Capital Adequacy Ratio report Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: The Common Equity Tier 1 capital Domestic location Subject to circumstances and Risk profile 5 Tier 1 capital to assets Prudential returns: Capital Adequacy Ratio report Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Tier 1 capital Denominator: Total exposure (on and off-balance sheet) Domestic location Subject to circumstances and Risk profile 6 Leverage Ratio Prudential returns: Capital Adequacy Ratio report Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Adjusted Tier capital Denominator: total exposure (On and off-balance sheet) Domestic location Subject to circumstances and Risk profile 7 Nonperforming loans to total gross loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Non-performing Loans (including suspended interests) Denominator: Gross Loans (on) Domestic location Subject to circumstances and Risk profile 8 Loan concentration by economic activity Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Loans by sectors Denominator: Overall Gross Loans using ISIC Rev IV Domestic location Subject to circumstances and Risk profile 9 Provisions to nonperforming loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Provisions (specific provisions as per IFRS 9) Denominator: Gross Non-performing loans (On balance sheet) Domestic location Subject to circumstances and Risk profile 10 Return on assets Income statement & Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: is annualized (that Quarter*12 e.g. In Q1: 3*12 ...) net income before tax Denominator: is the average of total assets as per the Guide Domestic location Subject to circumstances and Risk profile 11 Return on equity Income statement & Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator is annualized (that Quarter*12 e.g. In Q1: 3*12 ...) net income after tax Denominator is the average capital and reserves as per the Guide. Domestic location Subject to circumstances and Risk profile 12 Interest margin to gross income Income statement Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator is net interest income. Denominator: Gross income which is the sum of net interest income and noninterest income Domestic location Subject to circumstances and Risk profile 13 Noninterest expenses to gross income Income statement Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator is non interest expenses. Denominator: Gross income which is the sum of net interest income and noninterest income Domestic location Subject to circumstances and Risk profile 14 Liquid assets to total assets Balance sheet and Prudential reports: Liquidity coverage ratio Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Stock of high-quality liquid assets as per Basel III Denominator: Total Assets (excluding assets of the Central bank) Domestic location Subject to circumstances and Risk profile 15 Liquidity Coverage Ratio Prudential reports: Liquidity coverage ratio Weekly & Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Stock of high-quality liquid assets Denominator: net cash outflows over the 30-day period as per Basel III requirements Domestic location Subject to circumstances and Risk profile 16 Liquid assets to short-term liabilities Balance sheet and Prudential reports: Liquidity coverage ratio Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Stock of high-quality liquid assets Denominator: short-term liabilities (below 1 year) using remaining maturity Domestic location Subject to circumstances and Risk profile 17 Net Stable Funding Ratio Prudential reports: Liquidity coverage ratio Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Available Stable Funding (ASF); Denominator: Required Stable Funding (RSF). As per Basel III requirements Domestic location Subject to circumstances and Risk profile 18 Net open position in foreign exchange to capital Prudential return Daily Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Forex exposures (on and off-balance sheet) Denominator: Total Regulatory capital Domestic location Subject to circumstances and Risk profile 19 Credit growth to private sector Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Loans to private sector at time t minus Gross loans to Private sector (as per monetary survey) at time t-1 Denominator: Gross loans to Private sector at time t-1 times 100 Domestic location Subject to circumstances and Risk profile 20 Residential real estate loans to total gross loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Residential real estate loans Denominator: total gross loans as per ISIC Rev 4 Domestic location Subject to circumstances and Risk profile 21 Commercial real estate loans to total gross loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Commercial real estate loans Denominator: total gross loans as per ISIC Rev 4 Domestic location Subject to circumstances and Risk profile 22 Gross Asset Positions in Financial Derivatives to Capital Balance Sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Asset Positions in Financial Derivatives Denominator: Total Regulatory Capital Domestic location Subject to circumstances and Risk profile 23 Gross Liability Positions in Financial Derivatives to Capital Balance Sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Liability Positions in Financial Derivatives Denominator: Total regulatory Capital Domestic location Subject to circumstances and Risk profile 24 Trading Income to Gross Income Income statement Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: FX income Denominator: Gross Income Domestic location Subject to circumstances and Risk profile 25 Personnel Expenses to Noninterest Expenses Income statement Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Staffs costs Denominator: Non interest Expenses Domestic location Subject to circumstances and Risk profile 26 Spread between Reference Lending and Deposit Rates Prudential returns Weekly Commercial Banks, Microfinance Banks, Cooperative Bank Difference between weighted average lending rates and deposits rates using method 1 Domestic location Subject to circumstances and Risk profile 27 Spread between Highest and Lowest Interbank Rates Prudential returns Weekly Commercial Banks, Microfinance Banks, Cooperative Bank Difference between weighted average lending interbank rates and deposits interbank rates Domestic location Subject to circumstances and Risk profile 28 Customer Deposits to Total (Non-interbank) Loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Customers Deposits Denominator: Total Loans excluding interbank loans Domestic location Subject to circumstances and Risk profile 29 Foreign currency denominated assets to total assets Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Foreign currency denominated assets Denominator: Total assets (excluding assets of the Central Bank) Domestic location Subject to circumstances and Risk profile 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Foreign currency denominated Liabilities Denominator: Total Liabilities Domestic location Subject to circumstances and Risk profile 31 Core capital to total deposits Balance sheet and prudential returns (capital adequacy ratio report) Monthly & Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Core capital Denominator: total deposits Domestic location Subject to circumstances and Risk profile 32 Total Expense to Gross Income Income statement Monthly & Quarterly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Total Expenses Denominator: Gross Income Domestic location Subject to circumstances and Risk profile 33 Digital loans to Gross loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Digital loans Denominator: Gross loans Domestic location Subject to circumstances and Risk profile 34 Digital NPLs to digital loan by DTs Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Digital Non-Performing Loans (including interest in suspense) Denominator: Total digital loans Domestic location Subject to circumstances and Risk profile 35 Digital loans (non-DTs) to Gross loans Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Digital loans (DTS) Denominator: Gross loans Domestic location Subject to circumstances and Risk profile 36 Cost of Funding to earning assets Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Annualized interest expenses Denominator: Average Earning assets (Placements, Loans, financial instruments including Government securities) Domestic location Subject to circumstances and Risk profile 37 Cost to Deposit (Cost of deposits) Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Annualized interest expenses Denominator: Average Deposits Domestic location Subject to circumstances and Risk profile 38 Average lending rate on digital loans Prudential returns Weekly Commercial Banks, Microfinance Banks, Cooperative Bank Weighted Average lending rate on digital loans for all banks using method 1 Domestic location Subject to circumstances and Risk profile 39 Net interest margin (NIN) to earning assets Income statement and Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Annualized net interests Denominator: Average Earning assets (Placements, Loans, financial instruments including Government securities) Domestic location Subject to circumstances and Risk profile 40 Loan to deposit ratio Balance sheet Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: Gross Loans (on balance sheet) Denominator: Total Deposits Domestic location Subject to circumstances and Risk profile 41 Liquid assets to customer deposit liabilities Balance sheet and Prudential returns (Liquidity coverage ratio) Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Numerator: High Quality Liquid Assets Denominator: total deposits Domestic location 42 Effective Interest on Loans Prudential returns Monthly Commercial Banks, Microfinance Banks, Cooperative Bank Nominal interest rate plus other charges Domestic location Financial Soundness Indicators (FSIs) For Other Financial Corporations (OFCs) 1 Other financial corporations’ assets to total financial system assets Balance sheet Monthly Insurance companies, Pension funds, All other OFCs Numerator: Total assets of OFCs including other OFCs Denominator: total financial sector assets excluding central bank assets Domestic location Subject to circumstances and Risk profile 2 MMF assets to total financial system assets; N/A N/A N/A N/A N/A N/A 3 IC assets / total financial system assets Balance sheet Monthly All insurance companies (public and private) Numerator: Total assets of all insurance companies (both private and public) Denominator: total financial sector assets excluding central bank assets Domestic location Subject to circumstances and Risk profile 4 Pension Fund assets / total financial system assets. Balance sheet Monthly All pension funds (public and private) Numerator: Total assets of pension funds (public and private) Denominator: total financial sector assets excluding central bank assets Domestic location Subject to circumstances and Risk profile 5 Microfinance institutions assets/ total financial system assets Balance sheet Monthly Non-DTs microfinance institutions Numerator: Total assets of microfinance institution (Sacco’s and PLCs) s Denominator: total financial sector assets excluding central bank assets Domestic location Subject to circumstances and Risk profile 6 Other OFCs (Development banks, NDT Sacco’s, Forex bureaus, etc.)/ total financial assets Balance sheet Monthly Development bank, Forex bureaux, NDFIs, Numerator: Total assets of other OFCs Denominator: total financial sector assets excluding central bank assets Domestic location Subject to circumstances and Risk profile 7 Other financial corporations’ assets to nominal gross domestic product Balance sheet, National accounts Monthly & Quarterly Insurance companies, Pension funds, NDFIs, Forex bureau, Development banks, NDFIs, NISR Numerator: Total OFC assets including other OFCs Denominator: 4 quarters cumulative nominal GDP Domestic location Subject to circumstances and Risk profile 8 Money Market Funds assets / GDP; N/A N/A N/A N/A N/A N/A 9 Insurance Company assets / GDP Balance sheet, National accounts Monthly & Quarterly Insurance companies, NISR Numerator: Total assets of all insurance companies (public and private) Denominator: 4 quarters cumulative nominal GDP Domestic location Subject to circumstances and Risk profile 10 Pension Fund assets / GDP Balance sheet, National accounts Monthly & Quarterly Pension funds, NISR Numerator: Total assets of all pension funds (public and private) Denominator: 4 quarters cumulative nominal GDP Domestic location Subject to circumstances and Risk profile Money Market Funds (MMF) and Non-money Market Funds N/A N/A N/A N/A N/A N/A 1 Sectoral distribution of MMFs’ investments N/A N/A N/A N/A N/A N/A 2 Maturity distribution of MMFs’ investments N/A N/A N/A N/A N/A N/A Insurance Corporations (ICS) 1 Shareholder equity to invested assets (life and nonlife insurance) Balance sheet Monthly Insurance companies Numerator: Total equity of all insurance companies Denominator: Total invested assets of all insurance companies Domestic location Subject to circumstances and Risk profile 2 Shareholder equity to invested assets (life insurance) Balance sheet Monthly Life insurance companies Numerator: Total equity for life insurance companies Denominator: Total invested assets for life insurance companies Domestic location Subject to circumstances and Risk profile 3 Shareholder equity to invested assets (nonlife insurance) Balance sheet Monthly Non-Life insurance companies Numerator: Total equity for non life insurance companies Denominator: Total invested assets for non life insurance companies Domestic location Subject to circumstances and Risk profile 4 Combined ratio (nonlife insurance) Income statement Monthly Non-Life insurance companies Computation: Sum of claims and all other expenses except underwriting expenses divided by net premiums Domestic location Subject to circumstances and Risk profile 5 Return on assets (life insurance) Balance sheet & Income statement Monthly Life insurance companies Numerator: Annualised Profit before tax Denominator: Average Total assets Domestic location Subject to circumstances and Risk profile 6 Return on investments Balance sheet & Income statement Monthly Insurance companies Numerator: Annualised investment income Denominator: Total invested assets Domestic location Subject to circumstances and Risk profile 7 Return on equity (life and nonlife insurance) Balance sheet & Income statement Monthly Insurance Companies (life and non life) Numerator: Annualised Profit after tax of all insurance companies Denominator: Average Total capital and reserves of all insurance companies Domestic location Subject to circumstances and Risk profile 8 Return on equity (life insurance) Balance sheet & Income statement Monthly Life Insurance companies Numerator: Annualised Profit after tax of life insurance companies Denominator: Average Total capital and reserves of life insurance companies Domestic location Subject to circumstances and Risk profile 9 Return on equity (nonlife insurance) Balance sheet & Income statement Monthly Non-Life Insurance Companies Numerator: Annualised Profit after tax of non life insurance companies Denominator: Average Total capital and reserves of non life insurance companies Domestic location Subject to circumstances and Risk profile 10 Sum of net claims to net premiums (life and nonlife insurance) Income statement Monthly Insurance Companies Numerator: Cumulative Net claims Denominator: Cumulative Net earned premiums Domestic location Subject to circumstances and Risk profile 11 Sum of underwriting expenses to net premiums (life and nonlife insurance) Income statement Monthly Insurance Companies Numerator: Accumulated underwriting expenses Denominator: Accumulated net earned premiums Domestic location Subject to circumstances and Risk profile 12 Retention ratio (life and nonlife insurance) Income statement Monthly Insurance Companies Numerator: Net written premiums Denominator: Goss written premiums Domestic location Subject to circumstances and Risk profile 13 Actuarial provisions to capital ratio (life and nonlife insurance) Balance sheet Monthly Insurance Companies Numerator: Technical provisions Denominator: Total capital Domestic location Subject to circumstances and Risk profile 14 Premium receivable to capital (surplus) (life and nonlife insurance) Balance sheet & Income statement Monthly Insurance Companies Numerator: Premiums receivables Denominator: Total capital and reserves Domestic location Subject to circumstances and Risk profile 15 Penetration Ratio (life and nonlife insurance) Income statement & National accounts Monthly and Quarterly Insurance Companies Numerator: Cumulative Gross Written Premium Denominator: Cumulative Nominal GDP for the same period Domestic location Subject to circumstances and Risk profile 16 Liquidity ratio (IC) (nonlife insurance) Balance sheet Monthly Non-Life Insurance Companies Numerator: Current assets Denominator: Current liabilities Domestic location Subject to circumstances and Risk profile Pension Funds (PF) 1 Liquidity ratio (PF) Balance sheet Monthly Pension funds Numerator: Liquid assets Denominator: Short term liabilities Domestic location Subject to circumstances and Risk profile 2 Return on assets (PF) Balance sheet and income statement Monthly Pension funds Numerator: Annualized profit before tax Denominator: Average Total assets Domestic location Subject to circumstances and Risk profile 3 Funding ratio (PF) Balance sheet, income statement, mortality tables Every five years Pension funds, NISR Numerator: Estimated actuarial assets Denominator: Estimated actuarial liabilities Domestic location Subject to circumstances and Risk profile 4 Dependency ratio (PF) Prudential returns Monthly Pension funds Numerator: Number of pensioners Denominator: Active contributors Domestic location Subject to circumstances and Risk profile 5 Efficiency ratio (PF) Income statement Monthly Pension funds Numerator: Total expenses excluding pension benefits Denominator: Total income Domestic location Subject to circumstances and Risk profile 6 Equity and Investment fund shares to assets (PF) Balance sheet and prudential returns Monthly Pension funds Numerator: Total investments in equity (domestic and offshore) Denominator: Total assets Domestic location Subject to circumstances and Risk profile 7 Investment in real estate to assets (PF) Balance sheet Monthly Pension funds Numerator: Investments in land/plots, offices, residential properties and commercial properties Denominator: Total assets Domestic location Subject to circumstances and Risk profile 8 Total benefit / total contribution Income statement Monthly Pension funds Numerator: Total benefits Denominator: total contributions Domestic location Subject to circumstances and Risk profile 9 Total pension benefit / total benefit Income statement Monthly Pension funds Numerator: Pension benefits Denominator: Total benefits Domestic location Subject to circumstances and Risk profile 10 Cost to contribution Income statement Monthly Pension funds Numerator: Administrative expenses (total expenses minus total benefits) Denominator: Total contribution Domestic location Subject to circumstances and Risk profile Financial Soundness Indicators (FSIs) Real Estate Market (REM) 1 Residential Property Prices (RPP) Residential property transactions Quarterly National Land Authority, NBR statistics department Year on Year % change of RPPI computed using Fisher index (Geometric average between Laspeyres and Paasche index) Domestic location Subject to circumstances and Risk profile 2 Commercial Property Prices (CPP) Commercial property transactions Quarterly National Land Authority, NBR statistics department Year on Year % change of CPPI computed using Fisher index (Geometric average between Laspeyres and Paasche index) Domestic location Subject to circumstances and Risk profile 3 Commercial real estate loans to total loans Balance sheet and prudential returns Monthly Banks Numerator: Residential real estate loans Denominator: Total loans Domestic location Subject to circumstances and Risk profile 4 Residential real estate loans to total loans Balance sheet and prudential returns Monthly Banks Numerator: Commercial real estate loans for all lending institutions Denominator: Total loans for all lending institutions Domestic location Subject to circumstances and Risk profile Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) 1 Regulatory capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 core capital plus Tier 1 complementary Capital less supervisory deductions. The deductions include; Domestic location 1 Year 2 Tier 1 capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on tier1 core capital net of deductions specific to tier 1 such as goodwill, deferred tax Domestic location 1 Year 3 Nonperforming loans net of provisions to capital 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is aggregated value of NPLs less the value of specific loan loss provisions against NPLs. Domestic location 1 Year 4 Common Equity Tier 1 capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on tier1 common equity. Domestic location 1 Year 5 Tier 1 capital to assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on tier1 core capital net of deductions specific to tier 1 such as goodwill, deferred tax Domestic location 1 Year 6 Leverage Ratio NA NA NA NA Domestic location 1 Year 7 Nonperforming loans to total gross loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated NPLs Domestic location 1 Year 8 Loan concentration by economic activity 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is aggregated DTs’ lending to the largest three economic 1 Year 9 Provisions to nonperforming loans 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is value of aggregated specific provisions against NPLs. 10 Return on assets 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is annualized net income before tax 11 Return on equity 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is annualized net income after tax 12 Interest margin to gross income 1. Income Statement Quarterly Commercial Banks 1) Numerator is net interest income. 13 Noninterest expenses to gross income 1. Income Statement Quarterly Commercial Banks 1) Numerator is noninterest expenses. 14 Liquid assets to total assets 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is measure of liquid assets of DTs. 15 Liquidity Coverage Ratio 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is High Quality Liquid Assets (HQLA). HQLA components should be as per Basel III. 16 Liquid assets to short-term liabilities 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is measure of liquid assets of DTs. 17 Net Stable Funding Ratio NA NA NA NA 18 Net open position in foreign exchange to capital NA NA NA NA 19 Credit growth to private sector NA NA NA NA 20 Residential real estate loans to total gross loans 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is residential real estate loans. 21 Commercial real estate loans to total gross loans 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is commercial real estate loans. 22 Gross Asset Positions in Financial Derivatives to Capital NA NA NA NA 23 Gross Liability Positions in Financial Derivatives to Capital NA NA NA NA 24 Trading Income to Gross Income NA NA NA NA 25 Personnel Expenses to Noninterest Expenses 1. Income Statement Quarterly Commercial Banks 1) Numerator is personnel expenses. 26 Spread between Reference Lending and Deposit Rates NA NA NA NA 27 Spread between Highest and Lowest Interbank Rates NA NA NA NA 28 Customer Deposits to Total (Non-interbank) Loans 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is total customer deposits. 29 Foreign currency denominated assets to total assets NA NA NA NA 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities NA NA NA NA 31 Core capital to total deposits 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is aggregated data on tier1 core capital net of deductions specific to tier 1 such as goodwill, deferred tax 32 Total Expense to Gross Income 1. Income Statement Quarterly Commercial Banks 1) Numerator is total expenses. 33 Digital loans to Gross loans NA NA NA NA 34 Digital NPLs to digital loan by DTs NA NA NA NA 35 Digital loans (non-DTs) to Gross loans NA NA NA NA 36 Cost of Funding to earning assets NA NA NA NA 37 Cost to Deposit (Cost of deposits) NA NA NA NA 38 Average lending rate on digital loans NA NA NA NA 39 Net interest margin (NIN) to earning assets 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is annualized net interest margin. 40 Loan to deposit ratio 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is gross loans as per the IMF FSI CG 41 Liquid assets to customer deposit liabilities 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is liquid assets 42 Effective Interest on Loans NA NA NA NA Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) 1 Regulatory capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1. Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 capital plus Tier 2 Capital Domestic location 1 Year 2 Tier 1 capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1. Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 capital plus Tier 2 Capital Domestic location 3 Nonperforming loans net of provisions to capital 1. Prudential Returns Quarterly Commercial Banks 1. Numerator is aggregated value of NPLs (Substandard 90-179days, Doubtful 180-364days and loss over1 year) less the value of specific regulatory loan loss provisions against NPLs. 2. Denominator is the aggregated total regulatory capital as per Basel I ratio= ((NPL -Specific. prov)/Total regulatory capital) *100 NB i) interest in suspense is excluded ii) collateral not included. Domestic location 4 Common Equity Tier 1 capital to risk-weighted assets Commercial Banks To computed Domestic location 5 Tier 1 capital to assets 1. Prudential Returns Quarterly Commercial Banks Numerator is aggregated Tier 1 capital computed on the capital plus the reserve9(i)share capital ii) Retained earnings iii) current year results, iv) General and special reserve, Revaluation adjustment while Denominator is the aggregated total assets from balance sheet assets Domestic location 6 Leverage Ratio Commercial Banks Domestic location 7 Nonperforming loans to total gross loans Aggregated NPLs from supervisory data and Aggregated gross loans from consolidated balance sheet Quarterly Commercial Banks Numerator is aggregated NPLs (Substandard 90-179days, Doubtful 180-364days and loss over1 year) while the Denominator is the aggregated total value of the loan portfolio (less other depository corporations). Domestic location 8 Loan concentration by economic activity Quarterly Commercial Banks Not computed Domestic location 9 Provisions to nonperforming loans Aggregated specific provisions from balance sheet and Aggregated NPLs are from supervisory data Quarterly Commercial Banks The Numerator is value of aggregated Regulatory specific provisions against NPLs while Denominator is the aggregated value of NPLs Domestic location 10 Return on assets Numerator is annualized net income before tax and Denominator is the average total asset Quarterly Commercial Banks Numerator is annualized net income before tax (Q1X12/3, Q2X12/6, Q3X12/9, Q4X12/12) while the denominator is the average total asset Domestic location 11 Return on equity Aggregated net income after tax annualised and Data on total capital and reserves is obtained from the aggregated balance sheet Quarterly Commercial Banks The denominator is Aggregated net income after tax annualised (Q1X12/3, Q2X12/6, Q3X12/9, Q4X12/12) while the denominator is the total capital and reserves is obtained from the aggregated balance sheet Domestic location 12 Interest margin to gross income Aggregated net interest income and gross income from income statements Quarterly Commercial Banks Numerator is net interest income-Sum of net interest income after expenses deduction while Denominator is the gross income-Sum of Gross interest income and noninterest income. Domestic location 13 Noninterest expenses to gross income Aggregated noninterest expense and gross income from income statements Quarterly Commercial Banks Numerator is noninterest expenses)- sum of non-interest expenses while Denominator is the gross income-The sum of interest and non interest income before expenses deduction. Domestic location 14 Liquid assets to total assets Aggregated liquid assets and Aggregated Total assets Quarterly Commercial Banks Numerator is measure of liquid (Includes, Cash (domestic and foreign notes and coins) Domestic location 15 Liquidity Coverage Ratio Commercial Banks Not computed 16 Liquid assets to short-term liabilities Commercial Banks Not computed 17 Net Stable Funding Ratio Commercial Banks Not computed 18 Net open position in foreign exchange to capital Quarterly Commercial Banks Numerator is the net open position in foreign currency which is the differences between foreign currency denominated asset and liabilities and the denominator is the total regulatory capital. Domestic location 19 Credit growth to private sector Commercial Banks To be computed Domestic location 20 Residential real estate loans to total gross loans Commercial Banks To be computed Domestic location 21 Commercial real estate loans to total gross loans Commercial Banks To be computed Domestic location 22 Gross Asset Positions in Financial Derivatives to Capital Commercial Banks Not compile 23 Gross Liability Positions in Financial Derivatives to Capital Commercial Banks Not computed 24 Trading Income to Gross Income Income and expense data and Gains and losses from income statement. Quarterly Commercial Banks not computed Domestic location 25 Personnel Expenses to Noninterest Expenses Income and expense statement Quarterly Commercial Banks The numerator is personnel expenses salaries and wages including other staff cost while the denominator is the non interest expenses-not related to financing activities Domestic location 26 Spread between Reference Lending and Deposit Rates Commercial Banks To be computed 27 Spread between Highest and Lowest Interbank Rates Commercial Banks not computed 28 Customer Deposits to Total (Non-interbank) Loans Balance sheet Quarterly Commercial Banks Numerator is customer Deposit-less Central bank, other depository corporation and other financial corporations. while denominator is Total gross loan (non-interbank) loan Domestic location 29 Foreign currency denominated assets to total assets Balance sheet and memorandum items Quarterly Commercial Banks The numerator is the foreign currency denominated assets the Denominator is the total assets from the balance sheet. Domestic location 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities Balance sheet and memorandum items Quarterly Commercial Banks Numerator is Foreign‑Currency‑Denominated Liabilities while Denominator is Total Liabilities Domestic location 31 Core capital to total deposits Quarterly Commercial Banks Numerator is Core capital while denominator is total deposits less Central bank, other depository corporation and other financial corporations. Domestic location 32 Total Expense to Gross Income Expenses and income Quarterly Commercial Banks Numerator is cumulative expenses (interest, non-interest expenses and provision Domestic location 33 Digital loans to Gross loans Commercial Banks Data not available 34 Digital NPLs to digital loan by DTs Commercial Banks Data not available 35 Digital loans (non-DTs) to Gross loans Commercial Banks Data not available 36 Cost of Funding to earning assets Commercial Banks Not computed 37 Cost to Deposit (Cost of deposits) Commercial Banks Not computed 38 Average lending rate on digital loans Commercial Banks Not computed 39 Net interest margin (NIN) to earning assets Commercial Banks Not computed 40 Loan to deposit ratio Expenses and income Quarterly Commercial Banks Numerator is gross loans ((Less other depositary corporations’ loans) while Denominator is total deposits less Central bank, other depository corporation and other financial corporations Domestic location 41 Liquid assets to customer deposit liabilities Expenses and income Quarterly Commercial Banks Numerator is liquid assets (Includes, Cash (domestic and foreign notes and coins) Domestic location 42 Effective Interest on Loans Quarterly Commercial Banks Not Computed Domestic location Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) 1 Regulatory capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on regulatory capital. The regulated capital is computed as Tier1 capital plus Tier 2 Capital less supervisory deductions. Supervisory deductions are:. Domestic location 1 Year 2 Tier 1 capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Tier 1 capital less supervisory deductions. The deductions include; Domestic location 3 Nonperforming loans net of provisions to capital 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is Numerator is aggregated value of NPLs less the value of specific IFRS impairment allowance. Domestic location 4 Common Equity Tier 1 capital to risk-weighted assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Tier 1 capital less supervisory deductions. The deductions include; Domestic location 5 Tier 1 capital to assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Tier 1 capital less supervisory deductions. The deductions include; Domestic location 6 Leverage Ratio 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Tier 1 capital as defined in item No. 2 above. Domestic location 7 Non-performing loans to total gross loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on loans classified as Sub Substandard, Doubtful or Loss. Domestic location 8 Loan concentration by economic activity 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated DTs’ lending to the largest three economic activities. Domestic location 9 Provisions to nonperforming loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated specific provisions obtained from DTs balance sheet Domestic location 10 Return on assets Quarterly Commercial Banks 1) Numerator is aggregated data on annualized profit before tax. Domestic location 11 Return on equity Quarterly Commercial Banks 1) Numerator is aggregated data on annualized profit after tax. Domestic location 12 Interest margin to gross income Quarterly Commercial Banks 1) Numerator is the difference between the interest income and interest expenses. Domestic location 13 Noninterest expenses to gross income Quarterly Commercial Banks 1) Numerator is the difference between the non-interest income and interest expenses. Domestic location 14 Liquid assets to total assets Quarterly Commercial Banks 1) Numerator is the sum of the available liquid assets. Liquid assets are: Domestic location 15 Liquidity Coverage Ratio Quarterly Commercial Banks 1) Numerator is the sum of the available high quality liquid assets that will be readily available in the next thirty calendar days in which the bank is under tress scenario. Domestic location 16 Liquid assets to short-term liabilities Quarterly Commercial Banks 1) Numerator is the sum of the available liquid assets. Domestic location 17 Net Stable Funding Ratio Quarterly Commercial Banks 1) Numerator is the available stable funding that is determined as the portion of capital and liabilities expected to be reliable over the time horizon considered by the NSFR, which extends to one year. Domestic location 18 Net open position in foreign exchange to capital 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Foreign Exchange Net Open Position calculated using short hand method including off-balance sheet exposures. Domestic location 19 Credit growth to private sector 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on the difference between loans granted to private sector current period less loans granted to private sector in the previous period. Domestic location 20 Residential real estate loans to total gross loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Residential real estate loans. Domestic location 21 Commercial real estate loans to total gross loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Commercial real estate loans. Domestic location 22 Gross Asset Positions in Financial Derivatives to Capital 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Gross Asset Positions in Financial Derivatives. Domestic location 23 Gross Liability Positions in Financial Derivatives to Capital 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on Gross Liabilities Positions in Financial Derivatives. Domestic location 24 Trading Income to Gross Income Quarterly Commercial Banks 1) Numerator is aggregated data on Income from Trading activities. Domestic location 25 Personnel Expenses to Noninterest Expenses Quarterly Commercial Banks 1) Numerator is aggregated data on personnel expenses. Domestic location 26 Spread between Reference Lending and Deposit Rates 1. Prudential Returns Quarterly Commercial Banks 1) This is the difference between weighted overall lending and overall borrowing rate. Approach Number 1 Domestic location 27 Spread between Highest and Lowest Interbank Rates 1. Prudential Returns Quarterly Commercial Banks 1) This is the range between rates charged at different tenures in the Interbank Cash Market. Approach Number 1 Domestic location 28 Customer Deposits to Total (Non-interbank) Loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on customers deposits. Domestic location 29 Foreign currency denominated assets to total assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on foreign currency denominated assets. Domestic location 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated data on foreign currency denominated liabilities. Domestic location 31 Tier 1 capital to total deposits 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is aggregated Tier 1 Capital as defined under item No 2 above. Domestic location 32 Total Expense to Gross Income 1. Income Statement Quarterly Commercial Banks 1) Numerator is aggregated data on total expenses. Domestic location 33 Digital loans to Gross loans Not Available Quarterly Commercial Banks Data Not Compiled 34 Digital NPLs to digital loan by DTs Not Available Quarterly Commercial Banks Data Not Compiled 35 Digital loans (non-DTs) to Gross loans Not Available Quarterly Commercial Banks Data Not Compiled 36 Cost of Funding to earning assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is the aggregate annualized interest expenses. Domestic location 37 Cost to Deposit (Cost of deposits) 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is the aggregate annualized interest expenses. Domestic location 38 Average lending rate on digital loans Not Available Quarterly Commercial Banks Data Not Compiled 39 Net interest margin (NIN) to earning assets 1. Prudential Returns Quarterly Commercial Banks 1) Numerator is annualized net interest margin as per the IMF FSI CG. Domestic location 40 Loan to deposit ratio 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is aggregate sum of loans Domestic location 41 Liquid assets to customer deposit liabilities 1. Balance Sheet Quarterly Commercial Banks 1) Numerator is the sum of the available liquid assets. Domestic location 42 Effective Interest on Loans 1. Prudential Returns Quarterly Commercial Banks 1) Numerator – interest, fees and commission on loans. This should be annualized as it is a flow. Annualization is by 4-quarter moving accumulation. Indicator Name Source Data Data Frequency Data Provider Method of Computation Consolidation Basis Revision Policy Financial Soundness Indicators (FSIs) For Deposit Takers (DTs) 1 Regulatory capital to risk-weighted assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Aggregated data on Regulatory Capital Domestic location Every Quarter 2 Tier 1 capital to risk-weighted assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Regulatory Tier 1 Capital Domestic location Every Quarter 3 Nonperforming loans net of provisions to capital Prudential Returns (Capital Adequacy/Credit Risk) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: NPLs less Specific loan loss provisions against NPLs Domestic location Every Quarter 4 Common Equity Tier 1 capital to risk-weighted assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Common Equity Tier 1 components and regulatory adjustments/deductions) Domestic location Every Quarter 5 Tier 1 capital to assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Tier 1 capital Domestic location Every Quarter 6 Leverage Ratio Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Tier 1 capital Domestic location Every Quarter 7 Nonperforming loans to total gross loans Prudential Returns (Balance Sheet/Credit Risk) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: NPLs Domestic location Every Quarter 8 Loan concentration by economic activity Statistics Department Survey/Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: DTs’ lending to the largest three economic activities from the Statistics Department Survey on Credit by Sector. Domestic location Every Quarter 9 Provisions to nonperforming loans Prudential Credit Risk Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Specific provisions against NPLs. Domestic location Every Quarter 10 Return on assets Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Annualized net income before tax Domestic location Every Quarter 11 Return on equity Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Annualized Net income after tax Domestic location Every Quarter 12 Interest margin to gross income Prudential Income Statement Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Net interest income Domestic location Every Quarter 13 Noninterest expenses to gross income Prudential Income Statement Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Non-interest expenses. Domestic location Every Quarter 14 Liquid assets to total assets Prudential Returns (Liquidity Risk/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Liquid assets of DTs Domestic location Every Quarter 15 Liquidity Coverage Ratio Prudential Returns (Liquidity Risk/Balance Sheet) Weekly (& Monthly or Quarterly) Commercial Banks and Credit Institutions Numerator: High Quality Liquid Assets (HQLA) Domestic location Every Quarter 16 Liquid assets to short-term liabilities Prudential Returns (Liquidity Risk/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Liquid assets of DTs Domestic location Every Quarter 17 Net Stable Funding Ratio NA NA NA Numerator: amount of available stable funding (ASF) Domestic location 18 Net open position in foreign exchange to capital Prudential Returns (Daily Forex Monitoring/Capital Adequacy) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Net open position in foreign exchange for both on- and off-balance‑sheet items Domestic location Every Quarter 19 Credit growth to private sector Statistics Department Survey/Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Difference between stocks of total credit to the non-financial private sector at the end of the reporting period and 12 prior months Domestic location Every Quarter 20 Residential real estate loans to total gross loans Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Defined under Real Estate FSIs Captured under Real Estate FSIs Captured under Real Estate FSIs 21 Commercial real estate loans to total gross loans Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Defined under Real Estate FSIs Captured under Real Estate FSIs Captured under Real Estate FSIs 22 Gross Asset Positions in Financial Derivatives to Capital Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Gross Asset Positions in Financial Derivatives (Asset Position is calculated by using the market value of financial derivative assets) Domestic location Every Quarter 23 Gross Liability Positions in Financial Derivatives to Capital Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Gross liability position in Financial Derivatives (and Liability Position is calculated by using the market value of financial derivative liabilities) Domestic location Every Quarter 24 Trading Income to Gross Income Prudential Income Statement Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Cumulative net gains or losses Domestic location Every Quarter 25 Personnel Expenses to Noninterest Expenses Prudential Income Statement Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Personnel Costs Domestic location Every Quarter 26 Spread between Reference Lending and Deposit Rates Statistics & Financial Markets Departments' Surveys Daily (Monthly & Quarterly) Commercial Banks and Credit Institutions Computed as the weighted average lending rate Less the weighted average deposit rate and expressed in basis points Domestic location Every Quarter 27 Spread between Highest and Lowest Interbank Rates Statistics & Financial Markets Departments' Surveys Daily (Monthly & Quarterly) Commercial Banks and Credit Institutions Highest minus Lowest Interbank Rates (averaged over the quarter and expressed in basis points) Domestic location Every Quarter 28 Customer Deposits to Total (Non-interbank) Loans Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Customer Deposits Domestic location Every Quarter 29 Foreign currency denominated assets to total assets Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Assets denominated in foreign currency Domestic location Every Quarter 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Liabilities denominated in foreign currency Domestic location Every Quarter 31 Core capital to total deposits Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Core capital Domestic location Every Quarter 32 Total Expense to Gross Income Prudential Income Statement Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Cumulative expenses (interest, non-interest expenses and provisions). Domestic location Every Quarter 33 Digital loans to Gross loans Prudential Returns (Balance Sheet/Credit Risk) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Digital loans advanced by DTs through digital platforms (Internet Banking and Mobile Platforms). Domestic location Every Quarter 34 Digital NPLs to digital loan by DTs Prudential Credit Risk Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: NPLs in digital loans advanced by DT. Domestic location Every Quarter 35 Digital loans (non-DTs) to Gross loans NA NA NA NA NA NA 36 Cost of Funding to earning assets Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Interest Expenses and fees on borrowed funds. Domestic location Every Quarter 37 Cost to Deposit (Cost of deposits) Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator is annualized interest and fees on deposits. Denominator is total deposits Domestic location Every Quarter 38 Average lending rate on digital loans NA (proxied by general bank lending rate) Monthly (& Quarterly) Commercial Banks and Credit Institutions Weighted average of annual lending rates on digital loans. But general DTs lending rate used currently as a proxy Domestic location Every Quarter 39 Net interest margin (NIN) to earning assets Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator is annualized net interest margin. Denominator is average earning assets (average of the beginning and end period positions). Domestic location Every Quarter 40 Loan to deposit ratio Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator is gross loans. Domestic location Every Quarter 41 Liquid assets to customer deposit liabilities Prudential Returns (Liquidity Risk/Balance Sheet) Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator: Liquid Assets. Domestic location Every Quarter 42 Effective Interest on Loans Statistics Department Survey/Prudential Balance Sheet Return Monthly (& Quarterly) Commercial Banks and Credit Institutions Numerator – interest, fees and commission on loans. This should be annualized as it is a flow. Annualization is by 4-quarter moving accumulation. Denominator – average gross loans. Not computed but we can explore ways of computing it. Domestic location Every Quarter Non-Bank DTs 1 Regulatory capital to risk-weighted assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Aggregated data on Regulatory Capital Domestic location Every Quarter 2 Tier 1 capital to risk-weighted assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Regulatory Tier 1 Capital Domestic location Every Quarter 3 Nonperforming loans net of provisions to capital Prudential Returns (Capital Adequacy/Credit Risk) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Non-performing loans (NPLs) less Specific loan loss provisions against NPLs. NPLs become past due after 30 days and more. Domestic location Every Quarter 4 Common Equity Tier 1 capital to risk-weighted assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Common Equity Tier 1 components and regulatory adjustments/deductions) Domestic location Every Quarter 5 Tier 1 capital to assets Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Tier 1 capital Domestic location Every Quarter 6 Leverage Ratio Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Tier 1 capital Domestic location Every Quarter 7 Nonperforming loans to total gross loans Prudential Returns (Balance Sheet/Credit Risk) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: NPLs (Loans become past due after 30 days and more) Domestic location Every Quarter 8 Loan concentration by economic activity Statistics Department Survey/Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: DTs’ lending to the largest three economic activities from the Statistics Department Survey on Credit by Sector. Domestic location Every Quarter 9 Provisions to nonperforming loans Prudential Credit Risk Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Specific provisions against NPLs. Domestic location Every Quarter 10 Return on assets Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Annualized net income before tax Domestic location Every Quarter 11 Return on equity Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Annualized Net income after tax Domestic location Every Quarter 12 Interest margin to gross income Prudential Income Statement Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Net interest income Domestic location Every Quarter 13 Noninterest expenses to gross income Prudential Income Statement Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Non-interest expenses. Domestic location Every Quarter 14 Liquid assets to total assets Prudential Returns (Liquidity Risk/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Liquid assets of DTs Domestic location Every Quarter 15 Liquidity Coverage Ratio Prudential Returns (Liquidity Risk/Balance Sheet) Weekly (& Monthly or Quarterly) Microfinance Deposit-Taking Institutions Not compiled 16 Liquid assets to short-term liabilities Prudential Returns (Liquidity Risk/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Not compiled 17 Net Stable Funding Ratio NA NA NA Not compiled 18 Net open position in foreign exchange to capital Prudential Returns (Daily Forex Monitoring/Capital Adequacy) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Not compiled 19 Credit growth to private sector Statistics Department Survey/Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Difference between stocks of total credit to the non-financial private sector at the end of the reporting period and 12 prior months Domestic location Every Quarter 20 Residential real estate loans to total gross loans Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Defined under Real Estate FSIs Domestic location Every Quarter 21 Commercial real estate loans to total gross loans Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Defined under Real Estate FSIs Domestic location Every Quarter 22 Gross Asset Positions in Financial Derivatives to Capital Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Not compiled 23 Gross Liability Positions in Financial Derivatives to Capital Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Not compiled 24 Trading Income to Gross Income Prudential Income Statement Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Cumulative net gains or losses Domestic location Every Quarter 25 Personnel Expenses to Noninterest Expenses Prudential Income Statement Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Personnel Costs Domestic location Every Quarter 26 Spread between Reference Lending and Deposit Rates Statistics & Financial Markets Departments' Surveys Daily (Monthly & Quarterly) Microfinance Deposit-Taking Institutions Computed as the weighted average lending rate Less the weighted average deposit rate and expressed in basis points Domestic location Every Quarter 27 Spread between Highest and Lowest Interbank Rates Statistics & Financial Markets Departments' Surveys Daily (Monthly & Quarterly) Microfinance Deposit-Taking Institutions Highest minus Lowest Interbank Rates (averaged over the quarter and expressed in basis points) Domestic location Every Quarter 28 Customer Deposits to Total (Non-interbank) Loans Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Customer Deposits Domestic location Every Quarter 29 Foreign‑Currency‑Denominated Assets to Total Assets Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Not compiled 30 Foreign‑Currency‑Denominated Liabilities to Total Liabilities Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Not compiled 31 Core capital to total deposits Prudential Returns (Capital Adequacy/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Core capital Domestic location Every Quarter 32 Total Expense to Gross Income Prudential Income Statement Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Cumulative expenses (interest, non-interest expenses and provisions). Domestic location Every Quarter 33 Digital loans to Gross loans by MDIs Prudential Returns (Balance Sheet/Credit Risk) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Digital loans advanced by DTs through digital platforms (Internet Banking and Mobile Platforms). Domestic location Every Quarter 34 Digital NPLs to digital loan by MDIs Prudential Credit Risk Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: NPLs in digital loans advanced by DT. Domestic location Every Quarter 35 Digital loans (non-DTs) to Gross loans NA NA NA NA NA NA 36 Cost of Funding to earning assets Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Interest Expenses and fees on borrowed funds Domestic location Every Quarter 37 Cost to Deposit (Cost of deposits) Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator is annualized interest and fees on deposits. Denominator is total deposits Domestic location Every Quarter 38 Average lending rate on digital loans NA (proxied by general bank lending rate) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Weighted average of annual lending rates on digital loans. But general DTs lending rate used currently as a proxy Domestic location Every Quarter 39 Net interest margin (NIN) to earning assets Prudential Returns (Balance Sheet/Income Statement) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator is annualized net interest margin. Denominator is average earning assets (average of the beginning and end period positions). Domestic location Every Quarter 40 Loan to deposit ratio Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator is gross loans. Domestic location Every Quarter 41 Liquid assets to customer deposit liabilities Prudential Returns (Liquidity Risk/Balance Sheet) Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator: Liquid Assets. Domestic location Every Quarter 42 Effective Interest on Loans Statistics Department Survey/Prudential Balance Sheet Return Monthly (& Quarterly) Microfinance Deposit-Taking Institutions Numerator – interest, fees and commission on loans. This should be annualized as it is a flow. Annualization is by 4-quarter moving accumulation. Denominator – average gross loans. Not computed but we can explore ways of computing it. Domestic location Every Quarter Financial Soundness Indicators (FSIs) Real Estate Market (REM) 1 Residential Property Prices (RPP) Real Estate Price Survey for the Greater Kampala Metropolitan Area Quarterly Uganda Bureau of Statistics (UBOS) Hedonic pricing approach which is a method that identifies price factors and the factors are represented as price determining characteristics that exist and affect both internal and external features of the property. NA Every Quarter 2 Commercial Property Prices (CPP) NA NA NA NA NA NA 3 Commercial real estate loans to total loans Prudential Balance Sheet Return Monthly (& Quarterly) All DTs Numerator is Commercial Real Estate loans i.e. Commercial Mortgages and loans for Road Construction and Maintenance, General Construction Contractors e.g. Building/Construction Companies, Specialised Contractors e.g. Plumbers, Roof Repair, Electrical Contractors etc as well as Property Developers, Estate Agents and Letting Agents while Denominator is Total Loans Domestic location Every Quarter 4 Residential real estate loans to total loans Prudential Balance Sheet Return Monthly (& Quarterly) All DTs Numerator is Residential Real Estate loans i.e. Residential Mortgages and Land Purchase loans while Denominator is Total Loans Domestic location Every Quarter Burundi FSI Metadata
2. Asset and liabilities position
3. Balance Sheet
The basic own funds of a credit institution consist of the sum of the basic own funds of the hard core and the additional basic own funds. of the ratios are respectively the core basic own funds, the net basic own funds and the net total own funds, calculated in accordance with the provisions relating to the capital of credit institutions. The denominator is made up of total assets weighted by credit, market and operational risks. Assets weighted according to credit and market risks are determined according to the standard method, while assets weighted according to operational risks are calculated according to the basis indicator method.
2. Asset and liabilities position
3. Balance Sheet
The basic own funds of a credit institution consist of the sum of the basic own funds of the hard core and the addition The denominator is made up of total assets weighted by credit, market and operational risks. Assets weighted according to credit and market risks are determined according to the standard method, while assets weighted according to operational risks are calculated according to the basis indicator method.
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
a) Elements to be included in the CET1:
1) paid-up ordinary shares and any other capital instrument
2) issue and merger premiums related to the instruments in point 1);
3) all reserves with the exception of revaluation reserves and regulatory reserves for credit risks as well as reserves intended for investment 4) Retained earnings;
5) 50% of net profit pending approval;
5) 50% of the provisional net positive result for the current financial year.
b) Elements to be deducted from the CET1:
- debit retained earnings;
- the negative result pending approval;
- the provisional negative result for the current financial year;- goodwill;
- intangible fixed assets net of amortization and provisions for depreciation;
- the additional provisions to be constituted
- the amount of retirement commitments and similar benefits that are not covered by provisions for risks and charges;
- the amount of ordinary shares and any other instrument of basic core capital held in another credit institution and/or in a microfinance institution;
- the lowest amount of cross-shareholdings between a credit institution and a NFCs (holding of ordinary shares and any other instrument of basic core capital);
- the amount of cross-shareholdings between the credit institution and a NFC. The denominator is made up of total assets weighted by credit, market and operational risks. Assets weighted according to credit and market risks are determined according to the standard method, while assets weighted according to operational risks are calculated according to the basis indicator method.
2. Asset and liabilities position
3. Balance Sheet
The basic own funds of a credit institution consist of the sum of the basic own funds of the hard core and the addition The denominator is the total assets
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
Denominator is the total gross loans to non-financial corporations.
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
Cash in hand
Assets with the BRB net of required reserves
demand deposits in other banks; in microfinance institutions; in postal accounts and other financial intermediaries
Values received in overnight repo
Overnight Cash Loans denominator: total assets of commercial banks
2.Short term liquidity coverage ratio in BIF and in foreign currencies
2. Asset and liabilities position
3. Balance Sheet
Cash in hand
Assets with the BRB net of required reserves
demand deposits in other banks; in microfinance institutions; in postal accounts and other financial intermediaries
Values received in overnight repo
Overnight Cash Loans denominator: Short term liabilities witch made by demand deposit and time deposit less than 3 months
in process of implementation
2. Foreign exchange position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2.) Denominator is the stock of credit to the private sector a year earlier
2. Asset and liabilities position
3. Balance Sheet
Denominator: Gross Income. Gross income is the sum of net interest income and noninterest income
2. Asset and liabilities position
3. Balance Sheet
2.) Excluding interest charged on loans and deposits between DTs and
3.) Expressed in basis points
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
Denominator is calculated as total assets.
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
Denominator is the total deposits on balance sheet
2. Asset and liabilities position
3. Balance Sheet
2.) Denominator is cumulative Total income
2. Asset and liabilities position
3. Balance Sheet
Denominator is total earning assets. Earning assets include loans, stocks, bonds, income from rental property, certificates of deposit (CDs) and other interest or dividend earning accounts or instruments.
2. Asset and liabilities position
3. Balance Sheet
Denominator is total deposits
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet
2. Asset and liabilities position
3. Balance Sheet Kenya FSI Metadata
1.1. Paid-up ordinary share capital/Assigned Capital Non-repayable share premium
1.2 Retained earnings/Accumulated losses
1.3. Net After tax profits, current year to-date (50% only)
1.4 non-cumulative irredeemable preference shares
1.5. Other reserves
Less Deductions
1.1. Investments in shares of unconsolidated subsidiary institutions and equity instruments of other institutions
1.2. Goodwill
1.3. Deferred Tax Asset
1.4. Other Intangible Assets
Denominator risk weighted asset: aggregated risk-weighted assets compiled as per Basel II
1.1 Revaluation reserves (25%)
1.2 Cumulative irredeemable preference shares
1.3 Convertible notes and similar capital investments
1.4 Perpetual subordinated debt
1.5 Limited life redeemable preference shares
1.6 Term subordinated debt
1.7 Statutory Loan Loss Reserve2)
Denominator is aggregated risk-weighted assets compiled as per Basel II
Staff costs
Directors’ emoluments
Rental Charges
Depreciation charge on property
and equipment
Amortisation charges
Other operating expenses, Denominator is Gross Income
Denominator is Total Assets of on balance sheet items
Aggregated short-term liabilities refers to deposits less balances due plus other liabilities (either matured or maturing within 91 days)
1.1 Revaluation reserves (25%)
1.2 Cumulative irredeemable preference shares
1.3 Convertible notes and similar capital investments
1.4 Perpetual subordinated debt
1.5 Limited life redeemable preference shares
1.6 Term subordinated debt
1.7 Statutory Loan Loss Reserve2)
Denominator is aggregated risk-weighted assets compiled as per Basel II
1.1 Paid-up ordinary share capital/Assigned Capital
1.2 non-repayable share premium
1.3 Retained earnings/Accumulated losses
1.4 Net After tax profits, current year to-date (50% only)
1.5 Capital Grants
1.6 non-cumulative irredeemable preference shares
1.7 Other reserves
LESS DEDUCTIONS
1. Goodwill
2. Intangible assets
3. Total Deductions
Denominator risk weighted asset: aggregated risk-weighted assets compiled as per Basel II
Balances held at banks after deducting therefrom any balance owed to those banks;
Treasury bills and bonds which are freely marketable and re-discountable at the Central Bank; or other assets
Denominator is Total Assets of on balance sheet items
Aggregated short-term liabilities refer to liabilities which can be withdrawn either on demand or within three months or less Rwanda FSI Metadata
a) Losses for the current financial year b)Goodwill and other intangible assets c) Deferred tax assets that rely on future profitability d) Defined benefit pension fund assets on the balance sheet of the bank e) Paid dividend , interim and /or final dividend declared f) direct, indirect and synthetic holdings by the bank of own Equity Tier 1 instruments g)the amount of the cash flow hedge reserve that relates to the hedging of items that are not recorded at fair value on the balance sheet (including projected cash flows). Any gains on hedges are to be deducted and any losses on hedges added back; h) the applicable amount of direct, indirect and synthetic holdings by the bank of Common Equity Tier 1 instruments of financial institutions and entities which are outside the scope of regulatory consolidation; i) any tax charge relating to Common Equity Tier 1 items foreseeable at the moment of its calculation; j) the amount of items, where entities with which the bank has reciprocal cross holdings of Common Equity Tier 1 instrument, that the Central Bank considers to have been designed to inflate artificially the capital of the bank ii) the amount of items required to be deducted from Additional Tier 1 items pursuant to article 11 of this regulation that exceeds the Additional Tier 1
capital of the bank. Deductions for Tier 2: a)direct, indirect and synthetic holdings by the bank of own Tier 2 instruments, including own Tier 2 instruments that
the bank could be obliged to purchase as a result of existing contractual obligations; b)direct, indirect and synthetic holdings of the Tier 2 instruments of financial
sector entities with which the bank has reciprocal cross holdings that the Central Bank considers to have been designed to inflate artificially the capital of the bank’s direct, indirect and synthetic holdings by the bank of the Tier 2 instruments of financial sector entities.
2) Denominator is aggregated risk-weighted assets compiled as per Basel II
a) Losses for the current financial year b)Goodwill and other intangible assets c) Deferred tax assets that rely on future profitability d) Defined benefit pension fund assets on the balance sheet of the bank e) Paid dividend , interim and /or final dividend declared f) direct, indirect and synthetic holdings by the bank of own Equity Tier 1 instruments g)the amount of the cash flow hedge reserve that relates to the hedging of items that are not recorded at fair value on the balance sheet (including projected cash flows). Any gains on hedges are to be deducted and any losses on hedges added back; h) the applicable amount of direct, indirect and synthetic holdings by the bank of Common Equity Tier 1 instruments of financial institutions and entities which are outside the scope of regulatory consolidation; i) any tax charge relating to Common Equity Tier 1 items foreseeable at the moment of its calculation; j) the amount of items, where entities with which the bank has reciprocal cross holdings of Common Equity Tier 1 instrument, that the Central Bank considers to have been designed to inflate artificially the capital of the bank’s) the amount of items required to be deducted from Additional Tier 1 items pursuant to article 11 of this regulation that exceeds the Additional Tier 1
capital of the bank.
2) Denominator is aggregated risk-weighted assets compiled as per Basel II
Denominator: the total risk-weighted assets (RWAs) Somalia FSI Metadata
2. Balance Sheet
a) Goodwill
b) Deferred Tax Assets
c) Prohibited Investments
d) Financial exposures to related persons which exceed the limit of
20% of the core capital.
2) Denominator is aggregated risk-weighted assets compiled as per Basel III
2. Balance Sheet
assets and access related party.
2) Denominator is aggregated risk-weighted assets compiled as per Basel III
2) Denominator is the aggregated total regulatory capital
2. Balance Sheet
2) Denominator is aggregated risk-weighted assets compiled as per Basel III
2. Balance Sheet
assets and access related party.
2) Denominator is total assets
2. Balance Sheet
2) Denominator is the aggregated total value of the loan portfolio.
activities.
2) Denominator is the total gross loans to non-financial corporations.
2) Denominator is the aggregated value of NPLs.
2. Income Statement
2) Denominator is the average total asset of DTs.
2. Income Statement
2) Denominator is the average capital and reserves of DTs.
2) Denominator is the gross income. Gross income is the sum of net interest income and noninterest income
2) Denominator is the gross income.
2) Denominator is total assets of DTs.
2. Cash Flow analysis
2) Denominator is net cash outflows arising from the application of
supervisor-prescribed run-off rates to different categories of funding, and
supervisor-specified assumptions regarding the availability of banks’ funding sources in the stress scenario.
2) Denominator is short-term liabilities (line 48) of DTs.
2) Denominator is the total loans.
2) Denominator is the total loans.
2) Denominator is the total noninterest expense.
2) Denominator is the total non-interbank loans.
assets and access related party.
2) Denominator is the total deposits.
2) Denominator is the gross income.
2. Income Statement
2) Denominator is average earning assets (average of the beginning and
end period positions)
2) Denominator is total deposits
2) Denominator is customer deposits South Sudan FSI Metadata
2. Income Statement
3. Balance Sheet
1.1 Permanent Shareholders’ Equity (issued and fully paid-up common shares and irredeemable, non-cumulative preference shares)
1.2 Share premium
1.3 Prior years’ retained profits
1.4 Net after-tax profits current year-to-date (enter 50% only)
1.5 General reserves (permanent, unencumbered, and able to absorb losses)
1.6 Less supervisory deductions (i)goodwill and other intangible assets, (ii) current year’s losses, (iii) investments in, unconsolidated financial subsidiaries (iv) deficiencies in provisions for losses (v) prohibited loans to insiders. (vi) other deductions determined by BOSS
1.7 add Supplementary Capital (Tier 2)
1.7.1 Revaluation reserves on fixed assets
1.7. 2 Hybrid Capital Instruments and others
1.7.3 Subordinated Term Debt (not to exceed 50% of core capital, subject to discount factor)
2) Denominator is aggregated risk-weighted assets as per Basel I.
2. Income Statement
3. Balance Sheet
1.1 Permanent Shareholders’ Equity (issued and fully paid-up common shares and irredeemable, non-cumulative preference shares)
1.2 Share premium
1.3 Prior years’ retained profits
1.4 Net after-tax profits current year-to-date (enter 50% only)
1.5 General reserves (permanent, unencumbered, and able to absorb losses)
1.6 Less supervisory deductions (i)goodwill and other intangible assets, (ii) current year’s losses, (iii) investments in, unconsolidated financial subsidiaries (iv) deficiencies in provisions for losses (v) prohibited loans to insiders. (vi) other deductions determined by BOSS
2) Denominator is aggregated risk-weighted assets as per Basel I.
2. Balance Sheet
2. Balance Sheet
Balances at BSS and other ODCs, Balances abroad)
Government securities assets) while the denominator is total assets from the balance sheet.
Denominator is cumulative Total income.
Balances at BSS and other ODCs, Balances abroad) while the denominator is customer deposits less Central bank, other depository corporation and other financial corporations. Tanzania FSI Metadata
2. Income Statement
3. Balance Sheet
(a) Year to date losses;
(b) Goodwill;
(c) Other intangible assets;
(d) Deferred tax assets that rely on future profitability;
(e) The amount of items where entities with which the bank has reciprocal cross holdings of Common Equity Tier 1 instrument that the Central Bank considers to have been designed to inflate artificially the own funds of the bank;
(f) The amount of items required to be deducted from Additional Tier 1 items that exceed the Additional Tier 1 capital of the bank.
(g) Pre-paid expenses;
(h) Pre-operating expenses.
2) Denominator is aggregated risk-weighted assets compiled as per Basel I with adoption of some elements of Basel II & III.
2. Income Statement
3. Balance Sheet
(a) the amount of items required to be deducted from Tier 2 items that exceed the Tier 2 capital of the bank; and
(b) Other Items Qualifying to be deducted from Additional Tier-1 Capital.
2) Denominator is aggregated risk-weighted assets compiled as per Basel I with adoption of some elements of Basel II.
2. Balance Sheet
2) Denominator is aggregated data of Total Regulatory Capital as shown in item No. 1 above.
2. Income Statement
3. Balance Sheet
(a) the amount of items required to be deducted from Tier 2 items that exceed the Tier 2 capital of the bank; and
(b) Other Items Qualifying to be deducted from Additional Tier-1 Capital as shown in item No. 2 above.
2) Denominator is aggregated risk-weighted assets compiled as per Basel I with adoption of some elements of Basel II.
2. Income Statement
3. Balance Sheet
(a) the amount of items required to be deducted from Tier 2 items that exceed the Tier 2 capital of the bank; and
(b) Other Items Qualifying to be deducted from Additional Tier-1 Capital.
2) Denominator is aggregated data of all on balance sheet assets.
2. Income Statement
3. Balance Sheet
2) Denominator is aggregated data of all on balance sheet assets and off-balance sheet exposures after multiplying with respective credit conversion factor.
2. Balance Sheet
2) Denominator is aggregated data of Total on balance sheet loans which includes loans including both performing and non-performing loans.
2) Denominator is aggregated data of Total loans which includes loans classified in different activities.
2) Denominator is aggregated data of Total loans classified as NPLs.
1. Income Statement
2. Balance Sheet
2) Denominator is aggregated data of Average assets.
1. Income Statement
2. Balance Sheet
2) Denominator is aggregated data of Total owners' equity.
1. Income Statement
2) Denominator is aggregated data of total gross income.
1. Income Statement
2) Denominator is aggregated data of total gross income.
1. Balance Sheet
(a) cash;
(b) current account balances and currency deposits with the Bank as shown in the books of the Bank;
(c) balances with other banks with maturities of twelve months or less or withdrawable on demand;
(d) cheques and items for clearing;
(e) uncommitted balances with banks outside Tanzania withdrawable on demand and money at call outside Tanzania after deducting there from balances owed to banks outside Tanzania;
(f) foreign currency notes and coins including gold, treasury bills and other government securities maturing within one year and as long as they are unencumbered;
(g) commercial bills and promissory notes discounted at the Bank; and
(h) such other assets as the Bank may determine
2) Denominator is aggregated data of total assets of the entity.
1. Balance Sheet
2) Denominator is aggregated data of total cash outflow of the entity in the next thirty calendar days.
1. Balance Sheet
2) Denominator is aggregated data of total liabilities with a remaining period to maturity of less than a year.
1. Balance Sheet
2) Denominator is aggregated amount of required stable funding calculated by first assigning the carrying value to the bank’s assets categories.
2. Income Statement
3. Balance Sheet
2) Denominator is aggregated data of Tier 1 Capital.
2. Balance Sheet
2) Denominator is aggregated data of loans granted to private sector in the previous period.
2. Balance Sheet
2) Denominator is aggregated data of total gross loans.
2. Balance Sheet
2) Denominator is aggregated data of total gross loans.
2. Balance Sheet
2) Denominator is aggregated data of Total Regulatory Capital.
2. Balance Sheet
2) Denominator is aggregated data of Total Regulatory Capital.
1. Income Statement
2) Denominator is aggregated data of Total Income.
1. Income Statement
2) Denominator is aggregated data of Non-Interest Expenses.
2. Balance Sheet
2) Denominator is aggregated data of total loans excluding interbank loans.
2. Balance Sheet
2) Denominator is aggregated data of total assets regardless of the currency.
2. Balance Sheet
2) Denominator is aggregated data of total liabilities regardless of the currency.
2. Income Statement
3. Balance Sheet
2) Denominator is aggregated data of total deposits.
2) Denominator is aggregated data of total Income.
2. Income Statement
3. Balance Sheet
2) Denominator is aggregated data of total interest earning assets, which include:
a) Loans and Advances
b) Overdraft
c) Treasury Bills
d) Government Bonds
e) Interbank Loans Receivable
2. Income Statement
3. Balance Sheet
2) Denominator is aggregated data of average deposits.
2. Income Statement
3. Balance Sheet
2) Denominator is aggregated data of total interest earning assets.
2) Denominator is aggregated data of total deposits.
2) Denominator is aggregated data of total customers' liabilities.
2) Denominator – average gross loans Uganda FSI Metadata
Denominator: Risk-Weighted Assets (RWAs)
Capital adequacy: Based on Basel II & III accord; RWAs - cover credit risk, market risk, using standard approach and operational (since 2022) risk using basic indicator approach. Banks which wish to use internal rating models to determine their capital charge for market risks are required to apply to the BOU for approval. Total Regulatory Capital is Core + Supplementary Capital whereby Core Capital (Tier 1) is the sum of 1.1 Permanent Shareholders’ Equity (issued and fully paid-up common shares and irredeemable, non-cumulative preference shares, 1.2 Share premium, 1.3-Prior years’ retained profits, 1.4-Net after-tax profits current year-to-date less (50% only), 1.5 General reserves (permanent, unencumbered and able to absorb losses), 1.6 Less deductions: (a) goodwill and other intangible assets (b) current year’s losses (c) investments in unconsolidated financial subsidiaries (d) deficiencies in provisions for losses (e) prohibited loans to insiders (f) deferred tax assets (g) other deductions determined by Central Bank and Supplementary Capital (Tier 2) is the sum of 2.1-Revaluation reserves on fixed assets, 2.2-Unencumbered general provisions for losses (not to exceed 1.25 % of the Capital Requirement Basis), 2.3 - Hybrid Capital Instruments and others, 2.4 - Subordinated Term Debt (not to exceed 50% of core capital, subject to discount factor) and Total Supplementary Capital should not to exceed 100% of core capital
Denominator: Risk-Weighted Assets (RWAs)
Capital adequacy: Based on Basel II & III accord; RWAs - cover credit risk, market risk, using standard approach and operational (since 2022) risk using basic indicator approach. Core Capital (Tier 1) is the sum of 1.1 Permanent Shareholders’ Equity (issued and fully paid-up common shares and irredeemable, non-cumulative preference shares, 1.2 Share premium, 1.3-Prior years’ retained profits, 1.4-Net after-tax profits current year-to-date less (50% only), 1.5 General reserves (permanent, unencumbered and able to absorb losses), 1.6 Less deductions: (a) goodwill and other intangible assets (b) current year’s losses (c) investments in unconsolidated financial subsidiaries (d) deficiencies in provisions for losses (e) prohibited loans to insiders (f) deferred tax assets (g) other deductions determined by Central Bank.
Denominator: Total Regulatory Capital.
Loans are classified into 5 categories namely normal, watch (30-89 days past due), substandard (90-179 days past due), doubtful (180 -< 1 year past due) and loss (>= 1 year past due), as per the objective (quantitative) criteria. Non-performing loans are past due for 90 days and more.
Provisioning Rates: Substandard (20%); Doubtful (50%); Loss (100%); {in addition to specific provisions, financial institutions are required to maintain a general provision of at least 1% of their total outstanding credit facilities net of specific provisions and interest in suspense}. Collateral is not taken into account when determining the level of provisions, except for Cash-back security or collateral in the form of hold-outs on deposits or other funds with the financial institution which may be deducted from the outstanding balance of a credit facility before applying specific provision. The minimum provisioning rate (1% - Normal, 3%-Watch, 20%-Substandard and 50%-Doubtful) is applied on outstanding credit balances after deducting interest in suspense and collateral of cash deposits. Write-off of loss assets within 90 days of identification unless BOU allows deferral of write off.
Denominator: RWA
Based on Basel III
CET1 = sum(common shares, share premium, prior years' retained earnings, 50% of year-to-date Net-after-tax profit, permanent & unencumbered general reserves)
Less deductions (goodwill and other intangible assets, current year’s losses, investments in unconsolidated financial subsidiaries, deficiencies in provisions for losses, prohibited loans to insiders, deferred tax assets and other deductions determined by Central Bank)
Denominator: Total Assets from balance sheet assets—without risk weighting. The assets are net of depreciation and specific provisions on loans.
Denominator: All on balance sheet assets and off‑balance-sheet exposures valued at credit equivalent measure.
Denominator: Total value of the loan portfolio. Aggregated gross loans from consolidated DTs balance sheet, (including NPLs) before deducting specific loan loss provisions are considered.
Denominator: Total gross loans to non-financial corporations
Economic activities considered are Agriculture, Mining and Quarrying, Manufacturing, Trade, Transport and Communication, Electricity and Water, Building, Mortgage, Construction and Real Estate, Business Services, Community, Social & Other Services as well as Personal Loans and Household Loans
Denominator: NPLs
Denominator: Average total asset of DTs.
Method for annualization of net income is: (Q1=Q1*4; Q2=[Q1+Q2] *2; Q3=[Q1+Q2+Q3] *4/3; Q4=sum (Q1, Q2, Q3, Q4)).
Method for averaging assets is: Q1=Average(Q4(t-1), Q1(t)), Q2= Average (Q4(t-1), Q1(t), Q2(t)), Q3=Average (Q4(t-1), Q1(t), Q2(t), Q3(t)), Q4=Average(Q4(t-1), Q1(t), Q2(t), Q3(t), Q4(t))
Denominator: Average capital and reserves of DTs.
Annualization and Averaging methods above used.
Denominator: Gross income.
Gross income is the sum of net interest income and noninterest income, are accumulated from the beginning of the year until the end of the reporting period.
Denominator: Gross income also accumulated from the beginning of the year until the end of the reporting period. Excludes provisions on financial assets. Provisions for depreciation of fixed assets are included.
Denominator: Total assets of DTs
Liquid assets - defined under the Financial Institutions Act 2004: notes and coins; balances held at the Central Bank; moneys at call and balances at banks in Uganda other than the Central Bank after deducting balances owed to those banks; Uganda Treasury Bills maturing within a period not exceeding 91 days; marketable Government securities that are held by financial institutions for trading purposes; uncommitted balances at banks outside Uganda withdrawable on demand and money at call outside Uganda after deducting balances owed to banks outside Uganda; commercial bills and promissory notes which are eligible for discount by commercial banks or by the Central Bank; any other asset that the Central Bank may by statutory instrument approve.
Denominator: Total net cash outflows = Total cash outflows less the minimum [total cash inflows, 75% of gross outflows]
Consistent with Basel III
Stock of High-Quality Liquid Assets: Notes and Coins, Electronic money balances, Balances with Bank of Uganda, Bank of Uganda bill, Other BOU securities, Investment securities maturing in 30 days, Marketable securities maturing in 91 days (all at 100%) and Marketable securities with maturity of more than 91 days taken at 20%.
Cash Outflows: Demand and savings deposits (maturing in 30 days) from entities including Central Government, Local Government, Non-Financial Public Enterprises, Commercial Banks, Credit Institutions, Micro-Finance Deposit Taking Institutions, SACCOS, Other Financial Institutions, Private Enterprises, Other Residents, Non-Resident Financial Institutions, Other Non-Residents all at 15%, 2.2 Time Deposits (maturing in 30 days) from the same entities at 100%, 2.3 Due to (maturing in 30 days) from entities including BOU, Commercial banks in Uganda, Credit institutions in Uganda, MDIs in Uganda, Sacco’s in Uganda, Other financial institutions in Uganda, Other residents, Financial Institutions abroad, Other non-residents all at 100%, 2.4 Other liabilities (maturing in 30 days) at 100% and 2.5 Off-balance sheet cash outflows (maturing in 30 days) at 5%. Cash Inflows are 3.1 Loans and Advances (maturing in 30 days) from entities including Central Government, Local Government, Non-Financial Public Enterprises, Commercial Banks, Credit Institutions, Micro-Finance Deposit Taking Institutions, SACCOS, Other Financial Institutions, Private Enterprises, Other Residents, Non-Resident Financial Institutions, Other Non-Residents all at 15%, 3.2 Due from (maturing in 30 days) from Banks in Uganda, Non-banks in Uganda, Banks abroad, Non-banks abroad all at 100%.
Denominator: Short‑term liabilities of DTs.
Aggregated short-term liabilities could be withdrawn either on demand or within three months or less
Denominator: Amount of required stable funding (RSF)
Denominator: Total Regulatory Capital
To calculate the overall net open position, the nominal amount of the net position for each foreign currency is first converted into the reporting currency using the spot rate. The overall net open position is measured then by adding the sum of the net short positions or the sum of the net long positions, whichever is greater.
Denominator: Stock of credit to the private sector a year earlier
Denominator: Total Regulatory Capital
Denominator: Total Regulatory Capital
Denominator: Total regulatory Capital.
Gains and losses from trading income are netted out.
Denominator: Non-interest Expenses
Denominator: Total (Non-interbank) Loans
Customer deposits include all deposits placed by residents or non-residents, except those placed by central banks, other DTs, OFCs and central government.
Denominator: Total Assets
Denominator: Total Liabilities
Denominator: Total deposits on balance sheet.
Denominator: Cumulative Total income. Both are accumulated from the beginning of the year until the end of the reporting period.
Denominator: Gross loans by DTs
Denominator: Total digital loans advanced by DT
Denominator: Total earning assets.
Earning assets include loans, stocks, bonds, income from rental property, certificates of deposit (CDs) and other interest or dividend earning accounts or instruments.
Denominator is total deposits.
Denominator: Customer Deposits which include all deposits placed by residents or non-residents, except those placed by central bank, other DTs, OFCs and central government, and are categorised as Demand Deposits, Savings Deposits, Time Deposits and Certificate of Deposits.
Denominator: Risk-Weighted Assets (RWAs)
Capital adequacy: Based on Basel II & III accord; RWAs - cover credit risk, market risk, using standard approach and operational (since 2022) risk using basic indicator approach. Banks which wish to use internal rating models to determine their capital charge for market risks are required to apply to the BOU for approval. Total Regulatory Capital is Core + Supplementary Capital whereby Core Capital (Tier 1) is the sum of 1.1 Permanent Shareholders’ Equity (issued and fully paid-up common shares and irredeemable, non-cumulative preference shares, 1.2 Share premium, 1.3-Prior years’ retained profits, 1.4-Net after-tax profits current year-to-date less (50% only), 1.5 General reserves (permanent, unencumbered and able to absorb losses), 1.6 Less deductions: (a) goodwill and other intangible assets (b) current year’s losses (c) investments in unconsolidated financial subsidiaries (d) deficiencies in provisions for losses (e) prohibited loans to insiders (f) deferred tax assets (g) other deductions determined by Central Bank and Supplementary Capital (Tier 2) is the sum of 2.1-Revaluation reserves on fixed assets, 2.2-Unencumbered general provisions for losses (not to exceed 1.25 % of the Capital Requirement Basis), 2.3 - Hybrid Capital Instruments and others, 2.4 - Subordinated Term Debt (not to exceed 50% of core capital, subject to discount factor) and Total Supplementary Capital should not to exceed 100% of core capital
Denominator: Risk-Weighted Assets (RWAs)
Capital adequacy: Based on Basel II & III accord; RWAs - cover credit risk, market risk, using standard approach and operational (since 2022) risk using basic indicator approach. Core Capital (Tier 1) is the sum of 1.1 Permanent Shareholders’ Equity (issued and fully paid-up common shares and irredeemable, non-cumulative preference shares, 1.2 Share premium, 1.3-Prior years’ retained profits, 1.4-Net after-tax profits current year-to-date less (50% only), 1.5 General reserves (permanent, unencumbered and able to absorb losses), 1.6 Less deductions: (a) goodwill and other intangible assets (b) current year’s losses (c) investments in unconsolidated financial subsidiaries (d) deficiencies in provisions for losses (e) prohibited loans to insiders (f) deferred tax assets (g) other deductions determined by Central Bank.
Denominator: Total Regulatory Capital.
Denominator: RWA
Based on Basel III
CET1 = sum(common shares, share premium, prior years' retained earnings, 50% of year-to-date Net-after-tax profit, permanent & unencumbered general reserves)
Less deductions (goodwill and other intangible assets, current year’s losses, investments in unconsolidated financial subsidiaries, deficiencies in provisions for losses, prohibited loans to insiders, deferred tax assets and other deductions determined by Central Bank)
Denominator: Total Assets from balance sheet assets—without risk weighting. The assets are net of depreciation and specific provisions on loans.
Denominator: All on balance sheet assets and off‑balance-sheet exposures valued at credit equivalent measure.
Denominator: Total value of the loan portfolio. Aggregated gross loans from consolidated DTs balance sheet, (including NPLs) before deducting specific loan loss provisions are considered.
Denominator: Total gross loans to non-financial corporations (DTs Balance Sheet Returns)
Economic activities considered are Agriculture, Mining and Quarrying, Manufacturing, Trade, Transport and Communication, Electricity and Water, Building, Mortgage, Construction and Real Estate, Business Services, Community, Social & Other Services as well as Personal Loans and Household Loans
Denominator: NPLs
Denominator: Average total asset of DTs.
Method for annualization of net income is: (Q1=Q1*4; Q2=[Q1+Q2] *2; Q3=[Q1+Q2+Q3] *4/3; Q4=sum (Q1, Q2, Q3, Q4)).
Method for averaging assets is: Q1=Average(Q4(t-1), Q1(t)), Q2= Average (Q4(t-1), Q1(t), Q2(t)), Q3=Average (Q4(t-1), Q1(t), Q2(t), Q3(t)), Q4=Average(Q4(t-1), Q1(t), Q2(t), Q3(t), Q4(t))
Denominator: Average capital and reserves of DTs.
Annualization and Averaging methods above used.
Denominator: Gross income.
Gross income is the sum of net interest income and noninterest income, are accumulated from the beginning of the year until the end of the reporting period.
Denominator: Gross income also accumulated from the beginning of the year until the end of the reporting period. Excludes provisions on financial assets. Provisions for depreciation of fixed assets are included.
Denominator: Total assets of DTs
Liquid assets - notes and coins; balances held at the Central Bank; moneys at call and balances at banks in Uganda other than the Central Bank after deducting balances owed to those banks; Uganda Treasury Bills maturing within a period not exceeding 91 days; marketable Government securities that are held by financial institutions for trading purposes; uncommitted balances at banks outside Uganda withdrawable on demand and money at call outside Uganda after deducting balances owed to banks outside Uganda; commercial bills and promissory notes which are eligible for discount by commercial banks or by the Central Bank; any other asset that the Central Bank may by statutory instrument approve.
Denominator: Stock of credit to the private sector a year earlier
Denominator: Total regulatory Capital.
Gains and losses from trading income are netted out.
Denominator: Non-interest Expenses
Denominator: Total (Non-interbank) Loans
Customer deposits include all deposits placed by residents or non-residents, except those placed by central banks, other DTs, OFCs and central government.
Denominator: Total deposits on balance sheet.
Denominator: Cumulative Total income. Both are accumulated from the beginning of the year until the end of the reporting period.
Denominator: Gross loans by DTs
Denominator: Total digital loans advanced by DT
Denominator: Total Earning Assets
Earning assets include loans, stocks, bonds, income from rental property, certificates of deposit (CDs) and other interest or dividend earning accounts or instruments.
Denominator is total deposits.
Denominator: Customer Deposits which include all deposits placed by residents or non-residents, except those placed by central bank, other DTs, OFCs and central government, and are categorised as Demand Deposits, Savings Deposits, Time Deposits and Certificate of Deposits.
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