Interest Rates on Assets and Liabilities Reporting Guidelines

Other Deposits: Any other deposits between banks not already classified in the above category such as Repos. Annexure - 1: Example of Calculating Weighted Average Rates Below is an example of computing the weighted average rate for a given period end balance amount of SAR 360 Million. 1 2 3=(1*2) Rates Balance in 000’s Rates multiplied by Balance 0% 30,000 - 1% 50,000 500 2% 60,000 1,200 4% 80,000 3,200 5% 90,000 4,500 8% 20,000 1,600 10% 30,000 3,000 Total 360,000 14,000 WA Rates=(3/2)*100 (14000/360000)*100 Weighted Average Rate 3.89% Annexure - 2: Validation Table The Table explains each item on the interest rates report on assets and liabilities and its Match in M1. Also it indicates in which template each item would be reported. • Assets Item from Interest Rates on Assets report M1 match Template(1) Template(2)* Template(3) 1. Loans to Governments & Quasi Government 9. Credit Facilities (9.12, 9.22 and 9.32 Govt. & Quasi-Govt.) excluding public non-financial corporates √ √ √ 2. Loans to Financial Institutions (Excluding Banks) 6. Due From Other Financial Institutions √ √ √ 3. Loans to Corporates 9. Credit Facilities ( 9.11,9.21 and 9.31 Private) including Public non-financial corporates √ √ √ 4. Retail Loans 9. Credit Facilities (9.11,9.21 and 9.31 Private) √ √ √ 5.Loans to Banks 4. Due From Commercial Banks 5. Due From Specialized Banks 8. Due From OBU's √ √ √ 6. Investments 10.1 Marketable Securities 10.2 Govt. Bonds & Govt. Gteed Bonds 10.312 Trading 10.322 Investments √ √ 7. Placements with SAMA 2.6 Others √ √ Notes: * Assets on Template (2) should be allocated based on the sector. • Liabilities Item from Interest Rates on Liabilities report M1 match Template(1) Template(2)** Template(3) 8. Total Deposits (By Product Type) 15. Due to SAMA* 21. Govt. & Quasi-Govt. Deposits and 22. Private Sector Deposits √ √ √ 9. Total Deposits (By Counterparties) 15. Due to SAMA 18. Due to Other Financial Institutions 21. Govt. & Quasi-Govt. Deposits and 22. Private Sector Deposits √ √ √ 10. Margin Deposits 23. Marginal Cash-Deposits √ 11. Bonds/ debt securities Issued by Banks 28. Subordinated Loans √ √ 12. Deposits from Banks 16. Due to Commercial Banks 17. Due to Specialized Banks 20. Due To OBU’s √ √ √ Notes: *Due to SAMA are not included in Template (2). ** Liabilities on Template (2) should be allocated based on the sector. Annexure - 3: Examples of Governments and Quasi Government and Public Non-Financial Corporates • Governments and Quasi Government : - Government Universities - Ministries - Municipalities - Government Authorities - General Organization for Social Insurance (GOSI) - Social Development Bank - Public Investment Fund (PIF) • Public Non- Financial Corporates: - SABIC- Saudi Arabian Basic Industries - Saudi Arabian Airlines - Saudi Arabian Minings (Ma'aden) - Saudi Electricity Corporations - Saudi Telecom Company Central Bank INTEREST RATES ON ASSETS AND LIABILITIES (V3) By Product Current Quarter WA rates Total current amount on Balance Sheet (SAR 000‘s) Outstanding WA Rates Total outstanding amount on Balance Sheet (SAR 000‘s) Local Currency Foreign Currency Total Local Currency Foreign Currency Total Local Currency Foreign Currency Total Local Currency Foreign Currency Total Assets 1. Loans to Governments & Quasi Government - - 2. Loans to Financial Institutions (Excluding Banks) - - 3. Loans to Corporates - - - - - - 3.1 Public Non Financial Corporates - - 3.2 Large Corporates - - 3.3 Medium Enterprises - - 3.4 Small Enterprises - - 3.5 Micro Enterprises - - 3.6 Kafalah Guaranteed Loans - - 3.7 Commercial real estate - - 3.8 Other Businesses - - 4. Retail Loans - - - - - - 4.1 Consumer Loans - - 4.2 Credit Cards - - 4.3 Mortgages or Housing loans - - 4.4 Other Loans - - 5. Loans to Banks - - - - - - 5.1 Inter Bank Loans - - - - - - 5.1.1 Overnight - - 5.1.2 Up to 1 week - - 5.1.3 week to 1 month - - 5.1.4 1 month to 3 months - - 5.1.5 3 months to 6 months - - 5.1.6 6 months to 12 months - - 5.1.7 Over 1 year - -