FORMULAS
BALANCE SHEET
Cash = Total Deposits (P1) x % of Total Deposits (P1)
Central Bank Reserve Requirements = Total Deposits (P1) x % of Total Deposits (P1)
Remunerated Reserve Requirements = CB Reserve Requirements (P1) x % of CB Reserve Requirements (P1)
Due From Central Bank = Due From Central Bank (P0) + New Due From Central Bank (P1) – Reduction of Due From Central Bank (P1)
Due From Banks = Due From Banks (P0) + New Due From Banks – Reduction of Due From Banks (P1) + Change in Due From Banks through Scenario Analysis - $ (P1)
Held for Trading(HFT) Securities = HFT Debt Securities (Net) (P1) + HFT Equity Securities (Net) (P1)
HFT Debt Securities (Net) = HFT Debt Securities (P1) – Impairment Adjustment (P1) + Securities Fair Value Adjustment (+/-) (P1)
HFT Debt Securities
= HFT Debt Securities (Net) (P0) + New HFT Debt Securities (Net) (P1) – Reduction of HFT Debt Securities (Net) (P1) + Change in HFT Debt Securities through Scenario Analysis-$ (P1)
Less: Impairment Adjustments = HFT Debt Securities (Net) (P1) x Impairment Rate (P1) Securities Fair Value Adjustment (+/-)
= IF (Maturity Data In Use ="Yes," Fair Value Adjustment Based on Repricing Data (P1), {[HFT Debt Securities (P1) – Impairment Adjustments (P1)] x Fair Value Rate (P1)}
HFT Equity Securities (Net) = HFT Equity Securities (P1) – Impairment Adjustment (Provisions) (P1) + Fair Value Adjustment (+/-) (P1)
HFT Equity Securities
= HFT Equity Securities (Net) (P0) + New HFT Equity Securities (Net) (P1) – Reduction of HFT Equity Securities (Net) (P1) + Change in HFT Equity Securities through Scenario Analysis – $ (P1)
Less: Impairment Adjustments = HFT Equity Securities (Net) (P1) x Impairment Adjustment Rate (P1) Securities Fair Value Adjustment = [HFT Equity Securities (P1) – Impairment Adjustment (P1)] x Fair Value
Adjustment Rate (P1)
Available for Sale (AFS) Securities = AFS Debt Securities (Net) (P1) + AFS Equity Securities (Net) (P1)
AFS Debt Securities (Net) = AFS Debt Securities (P1) – Impairment Adjustment (P1) + Securities Fair Value Adjustment (+/-) (P1)
AFS Debt Securities
= AFS Debt Securities (Net) (P0) + New AFS Debt Securities (Net) (P1) – Reduction of AFS Debt Securities (Net) (P1) + Change in AFS Debt Securities through Scenario Analysis-$ (P1)
Less: Impairment Adjustments = AFS Debt Securities (Net) (P1) x Impairment Rate (P1) Securities Fair Value Adjustment (+/-)
= IF [Maturity Data In Use = "Yes," Fair Value Adjustment Based on Repricing Data (P1), (AFS Debt Securities (P1) – Impairment Adjustments (P1)) x Fair Value Rate (P1)]
AFS Equity Securities (Net) = AFS Equity Securities (P1) – Impairment Adjustment (Provisions) (P1) + Fair Value Adjustment (+/-) (P1)
AFS Equity Securities
= AFS Equity Securities (Net) (P0) + New AFS Equity Securities (Net) (P1) – Reduction of AFS Equity Securities (Net) (P1) + Change in AFS Equity Securities through Scenario Analysis-$ (P1)
Less: Impairment Adjustments = AFS Equity Securities (Net) (P1) x Impairment Adjustment Rate (P1)
Securities Fair Value Adjustment (+/-) = [AFS Debt Securities (P1) – Impairment Adjustment (P1)] x Fair Value Adjustment Rate (P1)
Held-to-Maturity (HTM) Securities = HTM Securities (P0) + New HTM Securities (P1) + Change in HTM Securities through Scenario Analysis-$ (P1)
Less: Impairment Adjustments = HTM Securities (P1) x Impairment Adjustment Rate (P1) Investment in Associates/Subsidiaries = Investments in Associates/Subsidiaries (P0) + New Investments in
Associates/Subsidiaries (P0) + Change in Investments in Associates/Subsidiaries through
Scenario Analysis-$ (P1)
Less: Impairment Adjustments = Investments in Associates/Subsidiaries(P1) x Impairment Adjustment Rate (P1) Loans (Net)
= Net Loans Sector 1 (P1) + Net Loans Sector 2 (P1) + Net Loans Sector 3 (P1) + Net Loans Sector 4 (P1) + Net Loans Sector 5 (P1) + Net Loans Sector 6 (P1) + Net Loans Sector 7 (P1) + Net Loans Sector 8 (P1)
General Provisions
= [Performing Loans Sector 1 (P1) + Performing Loans Sector 2 (P1) + Performing Loans Sector 3 (P1) + Performing Loans Sector 4 (P1) + Performing Loans Sector 5 (P1) + Performing Loans Sector 6 (P1) + Performing Loans Sector 7 (P1) + Performing Loans Sector 8 (P1)] x General Provisioning Rate (P1)
Sector1 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans(P1) x Specific Provisioning Rate (P1)
Sector2 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Non-performing Loans (P0) + New Non-performing Loans (P1) – New Restructured Non-performing Loans (P1) – New Written off Non-performing Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Sector3 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Non-performing Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Sector4 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) +Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Sector5 = Performing Loans (P1) + Non-Performing Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Sector6 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Sector7 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Sector8 = Performing Loans (P1) + Nonperforming Loans (P1) – Specific Provisions (P1) Performing Loans
= Performing Loans (P0) + New Performing Loans (P1) – New Nonperforming Loans (P1) + New Restructured Nonperforming Loans (P1) + Change in Performing Loans through Scenario Analysis-$ (P1)
Nonperforming Loans
= Nonperforming Loans (P0) + New Nonperforming Loans (P1) – New Restructured Nonperforming Loans (P1) – New Written-off Nonperforming Loans (P1) – New Foreclosed Nonperforming Loans (P1) – New Recovered Nonperforming Loans (P1) + Change in Nonperforming Loans through Scenario Analysis-$ (P1)
Less: Specific Provision = Nonperforming Loans (P1) x Specific Provisioning Rate (P1)
Interest Accrued Receivables on Loans = Total Interest Income from Loans (P1) x Interest Accrual Rate (P1) + Change in Interest Accrued Receivables on Loans through Scenario Analysis-$ (P1)
Foreclosed Assets = Foreclosed Assets (P0) + New Foreclosed Nonperforming Loans (P1) + Change in Foreclosed Assets through Scenario Analysis-$ (P1)
Less: Impairment Adjustments = Foreclosed Assets (P1) x Provisioning Rate (P1)
Other Assets = Other Liabilities (P1) x Other Assets-to-Other Liabilities Rate (P1) + Change in Other Assets through Scenario Analysis-$ (P1)
TOTAL ASSETS
= Cash (P1) + CB Reserve Requirement (P1) + Due From CB (P1) + Due From Banks (P1) + HFT Securities (Net) (P1) + AFS Securities (Net) (P1) + HTM Securities (Net) (P1) + Investments in Associates/Subsidiaries (Net) (P1) + Loans (Net) (P1) + Interest Accrued Receivables on Loans (P1) + Foreclosed Assets (Net) (P1) + Other Assets (P1)
LIABILITIES & EQUITY
LIABILITIES
Deposits = SUM (Deposits1 + Deposits2 + Deposits3+ Deposits1 + Deposits2 + Deposits3 + Deposits4) (P1)
Deposits1 = Deposits1 (P0) x [1+ Growth Rate (P1)] + Change in Deposits through Scenario Analysis-$ (P1)
Deposits2 = Deposits1 (P0) x [1+ Growth Rate (P1)] + Change in Deposits through Scenario Analysis-$ (P1)
Deposits3 = Deposits1 (P0) x [1+ Growth Rate (P1)] + Change in Deposits through Scenario Analysis-$ (P1)
Deposits4 = Deposits1 (P0) x [1+ Growth Rate (P1)] + Change in Deposits through Scenario Analysis-$ (P1)
Due to Banks = Due to Banks (P0) x [1+ Growth Rate (P1)] + Change in Due to Banks through
Scenario Analysis-$ (P1)
Due to Central Bank = Due to Central Bank (P0) x [1+ Growth Rate (P1)] + Change in Due to Central Bank through Scenario Analysis-$ (P1)
Emergency Lending Assistance (ELA) from
Central Bank = Funding Deficit Needs to be Covered by ELA (P1) Borrowings1
= IF [AND (Funding Liquidity Risk = "Yes," Projected CAR (P0) < Regulatory Minimum CAR), IF (Maturity Data in Use, Residual of Previous Borrowings1 (P1), 0), + Borrowings1 (P0) x (1+ Growth Rate (P1))] + Change in Borrowings1 through Scenario Analysis-$ (P1)
Borrowings2
= IF [AND (Funding Liquidity Risk ="Yes", Projected CAR (P0) <Regulatory Minimum CAR), IF(Maturity Data in Use, Residual of Previous Borrowings2 (P1), 0), + Borrowings2 (P0) x (1+ Growth Rate (P1)] + Change in Borrowings2 through Scenario Analysis-$ (P1)
Subordinated Loans = Subordinated Bonds 1 (P0) x [1+ Growth Rate (P1)] + Change in Subordinated Bonds through Scenario Analysis-$ (P1)
General Provisions for Off-Balance Sheet
Liabilities = Financial Guarantees (P1) x Provisioning Rate (P1)
Other Liabilities = Other Liabilities 1 (P0) x [1+ Growth Rate (P1)] + Change in Other Liabilities through Scenario Analysis-$ (P1)
TOTAL LIABILITIES
= Total Deposits (P1) + Due to Banks (P1) + Due to Central Bank (P1) + ELA from Central Bank (P1) + Borrowings1 (P1) + Borrowings1 (P1) + Borrowings2 (P1) + Subordinated Bonds (P1) + General Provisions for Off-Balance Sheet Liabilities (P1) + Other Liabilities (P1)
SHAREHOLDER`S EQUITY
Common Stocks = Common Stock (P0) + Change in Common Stock through Scenario Analysis-$ (P1) Preferred Stocks = Preferred Stock (P0) + Change in Preferred Stock through Scenario Analysis-$ (P1) Retained Earnings = Retained Earnings (P0) + Retained Earnings (P1)
Fair Value Adjustments for AFS Securities = AFS Debt Securities Fair Value Adjustment (P1) + HFT Debt Securities Fair Value Adjustment (P1)
Other Equity = Other Equity (P0) + Change in Other Equity through Scenario Analysis-$ (P1) TOTAL SHAREHOLDER`S EQUITY = Common Stock (P1) + Preferred Stock (P1) + Retained Earnings (P1) + Gains/Losses
on AFS Securities (P1) + Other Equity (P1)
TOTAL LIABILITIES & EQUITY = Total Shareholder's Equity (P1) + Total Liabilities (P1)
OFF-BALANCE SHEET ACTIVITY
Financial Guarantees = Financial Guarantees (P0) x [1+ Growth Rate (P1)]
Contingent Commitments = Contingent Commitments (P0) x [1+ Growth Rate (P1)]
Derivatives = Derivatives (P0) x [1+ Growth Rate (P1)]
OTHER INFORMATION
Flow of NPLs
New NPLs = SUM (Sector1, Sector2, Sector3, Sector4, Sector5, Sector6, Sector7, Sector8)
Sector1 = Performing Loans (P0) x Default Rate (P1)
Sector2 = Performing Loans (P0) x Default Rate (P1)
Sector3 = Performing Loans (P0) x Default Rate (P1)
Sector4 = Performing Loans (P0) x Default Rate (P1)
Sector5 = Performing Loans (P0) x Default Rate (P1)
Sector6 = Performing Loans (P0) x Default Rate (P1)
Sector7 = Performing Loans (P0) x Default Rate (P1)
Sector8 = Performing Loans (P0) x Default Rate (P1)
Restructured/Worked out NPLs = SUM (Sector1, Sector2, Sector3, Sector4, Sector5, Sector6, Sector7, Sector8) Sector1 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector2 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector3 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector4 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector5 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector6 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector7 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Sector8 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Default Rate (P1) Written-off NPLs = SUM (Sector1, Sector2,Sector3, Sector4, Sector5, Sector6, Sector7, Sector8) Sector1 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector2 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector3 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector4 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector5 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector6 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector7 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Sector8 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Write-off Rate (P1) Foreclosed NPLs = SUM (Sector1, Sector2,Sector3, Sector4,Sector5, Sector6,Sector7, Sector8)
Sector1 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector2 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector3 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector4 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector5 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector6 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector7 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Sector8 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Foreclosure Rate (P1)
Recovered/Sold NPLs = SUM (Sector1, Sector2, Sector3, Sector4, Sector5, Sector6, Sector7, Sector8) Sector1 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1) Sector2 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1) Sector3 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1)
Sector4 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1) Sector5 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1) Sector6 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1) Sector7 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1) Sector8 = [Nonperforming Loans (P0) + New Nonperforming Loans (P1)] x Recovery Rate (P1)
INCOME STATEMENT
TOTAL INTEREST INCOME = SUM (CB Remunerated RR (P1) + Due from Central Bank (P1) + Due from Banks (P1) + HFT, AFS, HTM Debt Securities (P1) + Loans [Sector1: Sector8]
Central Bank Reserve Requirement (RR) = CB Reserve Requirement (P0) x Interest Rate (P1) Due From Central Bank = Due From CB (P0) x Interest Rate (P1)
Due From Banks = Due From Banks (P0) x Interest Rate (P1) Held for Trading(HFT) Securities,
Available for Sale (AFS) Securities and Held-to-Maturity (HTM) Securities
= [HFT Debt Securities (P0) + AFS Debt Securities (P0) +HTM Debt Securities (P0)] x Interest Rate (P1)
Sector1 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector2 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector3 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector4 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector5 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector6 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector7 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
Sector8 = Performing Loans (P0) x Interest Rate (P1) + Change in Interest Incomes through Scenario Analysis-$(P1)
TOTAL INTEREST EXPENSE =SUM (Deposits1 + Deposits2 + Deposits3 + Deposits4 + Due to CB + Due to Banks + ELA + Borrowings1+ Borrowings2 + Subordinated Bonds)
Deposits1 = Deposits1 (P0) x Interest Rate (P1)
Deposits2 = Deposits2 (P0) x Interest Rate (P1)
Deposits3 = Deposits3 (P0) x Interest Rate (P1)
Deposits4 = Deposits4 (P0) x Interest Rate (P1)
Due to Banks = Due to Banks (P0) x Interest Rate (P1)
Due to Central Bank = Due to CB (P0) x Interest Rate (P1) Emergency Lending Assistance (ELA) from
Central Bank = ELA1 (P0) x Interest Rate (P1)
Borrowings1 = Borrowings1 (P0) x Interest Rate (P1) Borrowings2 = Borrowings2 (P0) x Interest Rate (P1) Subordinated Loans = Subordinated Bonds (P0) x Interest Rate (P1)
NET INTEREST MARGIN = Total Interest Income (P1) – Total Interest Expense (P1)
Fee and Commission Incomes (Expenses) = [Performing Loans (Sector1:Sector8) (P0) + Financial Guarantees (P0) – Provisions for Off-Balance Sheet (P0) + Contingent Commitments (P0)] x Fee Rate (P1)
Gains (Losses) on Securities
=+[HFT Debt Securities (Net) (P0) + HFT Equity Securities (Net) (P0) + AFS Debt Securities (Net) (P0) + AFS Equity Securities (Net) (P0)] x Gains (Losses) Rate (P1) + HFT Debt Securities Fair Value Adjustment (P1) + HFT Equity Securities Fair Value Adjustment (P1) + IF(OR(Impairment Adjustment Rate (P1) = 100%, Fair Value Adjustment Rate (P1) = -100%),0,(Sale of AFS Equity Securities (P1)/((1-Impairment Adjustment Rate (P1)) x (1+Fair Value Adjustment Rate (P1)))) x ((1-Impairment Adjustment Rate (P1)) x Fair Value Adjustment Rate (P1))) + IF(OR(Impairment Adjustment Rate (P1) =100%,Fair Value Adjustment Rate (P1) = -100%),0,(Sale of AFS Debt Securities (P1) /((1-Impairment Adjustment Rate (P1)) x (1+Fair Value Adjustment Rate (P1)))) x ((1-Impairment Adjustment Rate (P1)) x Impairment Adjustment Rate (P1)))
Gains (Losses) on Investments = [Investments in Associates/Subsidiaries (P0) – Impairment Adjustment (P0)] x Gains (Losses) Rate (P1)
Dividend Incomes
= [HFT Equity Securities (P0) – Impairment Adjustment (P0) + AFS Equity Securities (P0) – Impairment Adjustment (P0) + Investments in Associates/Subsidiaries – Impairment Adjustment (P0)] x Dividend Rate (P1)
Other Operating Incomes (Expenses) = Total Interest Incomes (P1) x Other Operating Incomes (Expenses) Rate (P1)+ FX Evaluation Gains (Losses) (P1)
GROSS OPERATING MARGIN
= Net Interest Incomes (P1) + Fee and Commission Incomes (Expenses) (P1) + Gains (Losses) on Securities (P1) + Gains (Losses) on Investments in Associates/Subsidiaries (P1) + Dividend Incomes (P1) + Other Operating Incomes (Expenses)
Operational Expenses (-) = (Performing Loans [Sector1:Sector2] (P1) + Nonperforming Loans [Sector1:Sector2]
+ Total Deposits (P1) + Financial Guarantees]) x Operational Expense Rate (P1) NET OPERATING MARGIN = Gross Operating Margin (P1) – Operational Expenses (P1)
Gains (Losses) on the Sale of Foreclosed Assets
= [Foreclosed Assets (P0) + New Foreclosed Assets (P1) – Foreclosed Assets (P1)] x Gains (Losses) Rate (P1)
Provisions (-) = SUM [for Loans (P1) + for Securities (P2) + for Investments in Associates/Subsidiaries (P1) + for Foreclosed Assets (P1)]
For Loans
= General Provisions (P1) – General Provisions (P0) + Specific Provisions + [Sector1:Sector8] (P1) – Specific Provisions [Sector1:Sector8] (P0) + Written-off Nonperforming Loans [Sector1:Sector8] (P1)
For Securities
= HFT Debt Securities Impairment Adjustment (P1) + HFT Equity Securities
Impairment Adjustment (P1) + AFS Debt Securities Impairment Adjustment (P1) – AFS Debt Securities Impairment Adjustment (P0) + AFS Equity Securities Impairment Adjustment (P1) – AFS Equity Securities Impairment Adjustment (P0) + HTM
Securities Impairment Adjustment (P1) – HTM Securities Impairment Adjustment (P0) + +IF (OR (Impairment Adjustment Rate (P1) =100%, Fair Value Adjustment Rate (P1)
= -100%),0,(Sale of AFS Equity Securities (P1) /((1 – Impairment Adjustment Rate (P1)) x (1+Fair Value Adjustment Rate (P1)))) x Impairment Adjustment Rate
(P1))+IF(OR(Impairment Adjustment Rate (P1) =100%, Fair Value Adjustment Rate (P1) = -100%),0,(Sale of AFS Debt Securities (P1)/((1 – Impairment Adjustment Rate (P1)) x (1 + Fair Value Adjustment Rate (P1)))) x Impairment Adjustment Rate (P1)) For Investments = Impairment Adjustment (P1) – Impairment Adjustment (P0)
For Foreclosed Assets = Impairment Adjustment (P1) – Impairment Adjustment (P0)
Recoveries from Written of Loans = Written-off Nonperforming Loans [Sector1:Sector2] (P0) x Recovery Rate (P1) Other Incomes (Expenses) = Gross Operating Margin (P1) x Other Incomes (Expenses) Rate (P1) + Change in
Other Incomes (Expenses) through Scenario Analysis-$ (P1)
Extraordinary Incomes (Expenses) = Change in Other Extraordinary Incomes (Expenses) through Scenario Analysis-$ (P1) NET INCOME BEFORE TAX
= Net Operating Margin (P1) + Gains (Losses) on the Sale of Foreclosed Assets (P1) – Provisions (P1) + Recoveries From Written of Loans (P1) + Other Incomes (Expenses) (P1) + Extraordinary Incomes (Expenses) (P1)
Current Income Tax = Net Income Before Tax (P1) x Income Tax Rate (P1) NET INCOME AFTER TAX = Net Income Before Tax (P1) – Current Income Tax (P1) Dividends on Preferred Stocks
= IF((Retained Earnings (P0) + Net Income After Tax (P1))<0,0,MIN(Preferred Stocks (P1) X Dividend Rate (P1), (Retained Earnings (P0) + Net Income After Tax (P1)), Excess = Capital (P1))) + Change in Dividends through Scenario Analysis-$ (P1))
NET PROFIT AFTER DISTRIBUTIONS = Net Income After Tax (P1) – Dividends on Preferred Stocks (P1)
Dividends on Common Stock
= IF((Retained Earnings (P0) + Net Profit After Dividends on Preferred Stocks (P1))<0,0,MIN(Common Stocks (P1) x Dividend Rate (P1), (Retained Earnings (P0) + Net Profit After Dividends on Preferred Stocks (P1)), Excess Capital (P1))) + Change in Dividends through Scenario Analysis-$ (P1)
RETAINED EARNINGS = Net Profit After Dividends on Preferred Stocks (P1) – Dividends on Common Stocks (P1)
CAPITAL ADEQUACY FORM
Capital Adequacy Ratio = (Tier 1 Capital + Tier II Capital)/Risk-Weighted Assets Risk Weighted Assets (RWA)
Credit Risk In the Balance Sheet = Assets (P1) x Risk Weights (P1)
Credit Risk Off the Balance Sheet = Off-Balance Sheet Exposures (P1) x Risk Weights (P1)
Add-on to RWs for Credit Risk = [Credit Risk for Balance Sheet Exposures (P1) + Credit Risk for Off-Balance Sheet Exposures (P1)] x Add-on Rate (P1)
Market Risk = [HFT Debt Securities (Net) (P1) + HFT Equity Securities (Net) (P1) + AFS Debt Securities (Net) (P1) + AFS Equity Securities (Net) (P1)] x Market Risk Weight (P1) Operational Risk =IF [Gross Operating Margin (P1)< =0,0,Gross Operating Margin (P1) x Frequency
(P1) x Operational Risk Weight (P1)]
FX Risk = FX Position (P1) x FX Risk Weight (P1)
Tier 1 Capital
= SUM[Common Stocks (P1) + Financial/Minority Interest in Subsidiaries (-) (P1) +Preferred Shares (P1) + Retained Profit (Loss) (P1) + Fair Value Adjustment for AFS Securities (P1) + Other Tier I (P1)]
Common Stocks
Financial/Minority Interest in
Subsidiaries (-) = Investments in Associates/Subsidiaries (P1) x Share of Financial Investments (P1) Preferred Stocks = Preferred Stocks x Percentage of Preferred Stocks Eligible for Tier I Capital (P1)
Retained Profit (Loss) = Retained Earnings (Losses) (P1) Fair Value Adjustments for AFS
Securities = Fair Value Adjustment for AFS Securities (P1)
Other Tier I = Other Tier I (P0)
Tier 2 Capital
= SUM[General Provision for Performing Loans & Contingent Liabilities (P1) + Subordinated Loans After Amortization (P1) + All Other Preferred Shares (P1) + Other Tier II (P1)]
General Provision for Performing Loans
& Contingent Liabilities = MIN[General Provisions (P1), Credit Risk for Balance Sheet Exposures (P1) x 100%]
Subordinated Loans After Amortization = Subordinated Loans (P1)
All Other Preferred Stocks = Preferred Stocks (P1) – Preferred Stocks Eligible for Tier I Capital (P1)
Other Tier II = Other Tier II (P0)
LIQUIDITY FORM
Liquidity Ratio = Liquid Assets (P1)/Current Liabilities (P1) Liquid Assets = Assets (P1) x Liquidity Weights (P1) Current Liabilities = Liabilities (P1) x Liquidity Weights (P1)
FX POSITION FORM
FX Position Ratio = Net FX Position (P1)/Eligible Capital (P1) Net FX Position-Local currency (LC.CY) = Eligible Capital (P1) x Net FX Position Rate (P1) Eligible Capital = Eligible Capital (P1)