Part (XII) - Tables, Forms and Filling In Instructions

Part Twelve

Tables, Forms and Filling In Instructions

Index

Annex in Table or Form in Subject Page No. Instructions Circulars 1 Statement No. (2) Daily Balance Statement of Gross And Average 365 Deposits (Required Reserve) 2 Table No. (1) Credit Facili ties Rating by Economic Sectors 366 -370 3 Form Anti -Money Laundering (AML) and Combating 371 Financing of Terrorism (CFT) (Financial Information Unit) 4 Form Average Interest/Return Rates 372 5 Form and Request Form for Foundation of a Mut ual Fund 373 -377 questionnaire - Personal Questionnaire for Appointing Manager of the Mutual Fund 6 Statement Nostro Reconciliation Report 378 7 Instructions Guidelines on S ound Risk Management 379 -382 Practices 8 Instructions Data Entry - Provisions of Non -Performin g 383 -387 Credit Facilities 9 Forms Capital Adequacy Ratio (Basel II) 388 -395 10 Forms Statistics of Balance of Payments 396 -399 11 Tables Balance of Payments 400 -409 Notification about Debts due to be Writ ten off 410 -411 ( إ ت Form ( 1 12 13 Statement Major Shareholders in National Banks in which 412 they own 5% or more of Bank's Capital - Instructions Filling in Statement of Major Shareholders in 413 National Banks - Continue Annex No. (13) 14 Form Monthly Movement of Non -Performing Loans 414 Periodical Statement of Credit Concentrations 415 ( ت س\Form No. ( 1 15 for a Single Customer and his Borrower Group Periodical Statement of Credit Concentrations 416 -417 ( ت س/Form No. (1 1 16 to a Single Customer and 418 -420 ( ت س /Instructions Filling in Instructions of Forms no. (1 - .Continue Annex No. (15) & Annex No :( ت س/11)

Tenth Edition 358 Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Annex in Table or Form in Subject Page No. Instructions Circulars (1 6) 17 Instructions Implementation Instructions of Capital 421 -450 Adequacy Calculation in pursuance with Basel II Framework - Pillar One 18 Statement No. (1) Total of Overdrafts and Overdrawn Accounts 451 19 Statement No. (2) Details of Other Overdrafts and Overdrawn 452 Accounts Collateralized by In-kind Guarantees 20 Form No. (1 \1) Financial Investments Assessment Inside & 453 -454 Outside Qatar – All Banks 21 Questionnaire Questionnaire of Companies Candidate for 455 Board of Directors or Major Shareholder 22 Form No. (1 \3) Details of Balances and Movements of Financial 456 Derivatives held for Trading or Hedging Purposes 23 Form No. (1 \4) Details of Financial Derivatives for Hedging 457 Purposes 24 Form No. (2 \1) Details of Balances, Movements & Assessment 458 -459 of Financial Investments 25 Application Forms • License Application Form - National Bank 460 -461 (Form (A) – Banks) • License Application Form - Foreign Bank’s 462-464 Branch in Qatar (Form (B) - Banks) • License Application Form - Branch inside 465-466 Qatar (Form (C) - Banks) • License Application Form - National Bank’s 467-468 Expansion outside Qatar (Form (D) - Banks) 26 Table License Fees Received by QCB 469 27 Table Fines Table For Violating Liquidity Ratio 470 28 Form No. (1) Calculation Form of Liquidity Ratio 471 29 Form No. (2) Calculation Form of Liquidity Ratio 472 30 Form No. (3 ) Recording Fines Form of Violating Liquidity 473 Ratio 31 Form No. (1) Calculation Form of Credit Ratio 474 32 Table Fines Table of Violating Credit Ratio 475 33 Form No. ( 1) Calculation Form of Credit Ratio 476 34 Form No. ( 2) Recording Fines Form of Violating Credit Ratio 477 35 Table Fines Table of Violating Ratio of Overdraft To 478

Tenth Edition 359 Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Annex in Table or Form in Subject Page No. Instructions Circulars Total Credit Facilities 36 Form No. (1) Calculation Form of Ratio of Overdraft To Total 479 Credit Facilities 37 Form No. (2) Recording Fines Form of Violating Ratio of 480 Overdraft To Total Credit Facilities 38 Form No. (1) Calculation Form of Total International 481 Financing Ratio 39 Form No. (2) Recording Form of Fines of Violating Total 482 International Financing Ratio 40 Form No. (3) Calculation Form of Rat io of Investments in 483 Real Estate (Circulated Investments), Other Real Estate and Assets for purposes of (Trading/Leasing), and Real Estate for Bank Use 41 Form No. (4) Calculation Form of Ratio of Investments in 484 Real Estate (Circulated Investments), Other Real Estate and Assets for purposes of (Trading/Leasing) 42 Table Fines Table of Violating Total International 485 Financing Ratio 43 Table Fines Table of Violating Ration of Investments 486 in Other Real Estate and Assets For Purposes of (Leasing/Trading) 44 Form No. (2) Recording Form of Fines of Violating Ratio of 487 Assets in Foreign Currencies To Liabilities in Foreign Currencies 45 Form No. (1) Calculation Form of Ratio of Assets in Foreign 488 Currencies To Liabilities in Foreign Currencies 46 Table Fines Table of Violating Ratio of Assets in 489 Foreign Currencies To Liabilities in Foreign Currencies 47 Attachment No. (1) Personal Questionnaire of the Candidate for the 490 Board of Directors 48 Form No. (1) Scheduling Debt of a Memb er of the Bank's 491 -492 Board - Subject to Settlement 49 Form No. (2) Scheduling Debt of a Company Owned or Co - 493 -494 owned by a Member of the Bank's Board - Subject to Settlement 50 Attachment No.(2) Undertaking & Acknowledgment ( Member of 495

Tenth Edition 360 Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Annex in Table or Form in Subject Page No. Instructions Circulars Board of di rectors) 51 Form Personal Questionnaire of Appointing General 496 Manager/Chief Executive Officer and Senior Staff 52 Table Investment Product Summary 497 53 Table Investment Product Register 498 54 Form Application Form for Appointing Chartered 499 -500 Auditor 55 Undertaking & Acknowledgment 501 56 Technical Technical Instructions for Credit Facilities and 502 -506 Instructions Guarantees Files (Facilities Flat File Structure - Guarantees Flat File Structures) 57 Form Organization al Chart of Ban king Supervision 507 Department 58 Form Application form of symbolic code for Ministries 508 and Government Companies and Institutions (Entry Form of Government Institutions) 59 Form Undertaking (From Headquarter / General 509 -510 Management of foreign bank branch operating in Qatar) 60 Form QCB Notification Form for Starting the Activity 511 of Branch (B) – Branch (C) 61 Form QCB Notification Form for Operating Automatic 512 Teller Machine (ATM) Monthly Statement o f Assets & Liabilities (For 513 -516 – /أ(رم Form No. (1 62 Islamic Banks Islamic Banks) - Instructions Filling In Instructions of Monthly Statement of 517 -520 Assets & Liabilities (For Islamic Banks): Continue Annex No. (62) 63 Table No. (1) Investments in Circulated Securities for Trading 521 (Islamic Banks) 64 Table No. (2) Fixed Continuous Investments in the Corporate 522 Capital (Islamic Banks) 65 Table No. (3) Investments in Portfolios and Mutual Funds 523 (Islamic Banks) 66 Table No. (4) Investments in Securities and Corporate 524 Capitals (Islamic Banks) 67 Table No. (5) International Murabaha in Commodities & 525 Metals (Islamic Banks)

Tenth Edition 361 Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Annex in Table or Form in Subject Page No. Instructions Circulars 68 Table No. (6) Other International Financing Operations 526 (Islamic Banks) 69 Table No. (7) Investment in Real Estate for Trading (Islamic 527 Banks) 70 Table No. (8) Investment in Real Estate & Other Long Term 528 Assets for Leasing (Islamic Banks) 71 Table No. (9) Other Investments / Others (Islamic Banks) 529 72 Table No. (10) Other Assets & Liabilities (Islamic Banks) 530 73 Table No. (1 1) Private Investments (Provisioned) & their 531 Sources of Financing (Islamic Banks) 74 Form Monthly Statement of Assets and Liabilities 532 -533 - Instructions Filling In Instructions of the Monthly Statement 53 4-545 of Assets & Liabilities - Continue Annex No. (74) 75 Table Banks ’ Income and Expense Statement 546 -548 76 Table No. (1) (101) Cash and Precious Metals 549 77 Table No. (2) (102+104) Breakdown of balances maintained 550 with QCB/banks/Other Financial Institutions According to Maturity 78 Table No. (3) (103) Breakdown of Securities Portfolio by 551 Maturity 79 Table No. (4) (105) Breakdown of Credit Facilities by Maturity 552 80 Table No. (5) (105) Breakdown of Credit Facilities by 555 Collaterals 81 Table No. (6) (105) Breakdown of Cred it Facilities by 554 Economic Sectors 82 Table No. (7) (105) Credit Classification According to Quality 555 83 Table No. (8) (105) Break down of Direct/ Indirect Credit 556 Facilities by Amount Denominations and Number of Customers (Non-Government) 84 Table No. (9) (106) Long -term Investment 557 85 Table No. (10) 107/01 Net Fixed Assets for Bank Use 558 86 Table No. (11) 107/02 Net Fixed Assets ( for other purposes) 559 87 Table No. (12) 108 - Breakdown of Other Assets 560 88 Table No. (13) (201, 202 ) Breakdown of Balances due to 561 QCB/Banks and other Financial Institutions 89 Table No. (14) (203) Breakdown of Deposits as per Maturity 562 and according to Sectors 90 Table No. (15) (203) Breakdown of Customer Deposits by 563 Amount Denominations and Number of

Tenth Edition 362 Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Annex in Table or Form in Subject Page No. Instructions Circulars Customers (Non -Government) 91 Table No. (16) (207) Breakdown of Other Liabilities 564 92 Table No. (17) (3) Details of Contra Items 565 93 Table No. (18) (50103) Breakdown of interest received on 566 credit facilities by economics inside Qatar 94 Table No. (1) Financial Investments/ By the Principal Items 567 (Commercial Banks) 95 Table No. (2) Trading Book in Securities/Item (103) 568 96 Table No. (3) Investment In Stocks per Investment/ Item 569 (103) 97 Table No. (4) Inves tment in Stock per investment/ Item ( 106) 570 98 Table (5/1) Investment in Funds and Portfolio Dealing with 571 Bonds, Instruments, and Debt Securities within Items (103+106) 99 Table (5/2) Investment in Funds and Portfolios Dealing 57 2 with Stocks within Items (103+106) 100 Table (5/3) Investment in Funds and Portfolios within 573 Items (103+106), except for Tables (5/1 & 5/2) 101 Table No. (6) Details of the Non -Financial Investments 574 (Within item 106) 102 Table No. (7) Due From Banks and Local Institutions 575 (104\01) and Due To Banks and Local Financial Institutions (202\01) 103 Table No. (8) Details Of Other Debt Securities (204 \04) 576 104 Table No. (9) Details Of Other Cash Margins (205 \03) 577 105 Table No. (10) Details Of Other Provisions (204 \06) 578 106 Table No. (11) Details Of The Supplementary Capital (20802) 579 107 Table No. (12) Direct Credit Facilities (105) and Customers' 580 Deposits (203) By bank Branches 108 Table No. (13) Direct Credit Facilities outside Qatar (105/02) 581 109 Table No. (14) Details Of International Murabaha in 582 Commodities and Metals Within item (104/02) 110 Table No. (15/A) Credit Facility Rating by Risk and Collectability 583 (Commercial Banks) 111 Table No. (15/B) Classification of Financing by Risk and 584 Collectability 112 Table No. (16) Currency Positions 585 -586 113 Table No. (17) Assets and Liabilities Classification by Interest 587 -588 Rate levels

Tenth Edition 363 Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Annex in Table or Form in Subject Page No. Instructions Circulars 114 Form A/1 Profits and Losses Account 589 115 Form A/2 Distribution of a Biannual Payment on Account 590 for Depositors 116 Form B/1 Profits and Losses Account 591 117 Form B/2 The Depositors Share of Profits 592 118 Form On -Line Check Clearing 593 119 Form Main Data for Registration of Banks Operating 594 in Qatar 120 Form No. (1) Real Estate Financing Ratio 595 121 Form No. (2) Calculation Form of Real Estate Financing to 596 Equity or to Customers' Total Deposits Ratio 122 Form No. (3) Recording Form of fines for violating 597 Percentage of Real Estate Financing 123 Fines Table Fines Table of Viola ting Real Estate Financing 598 to Equity Ratio 124 Table No. (1) Exposure Banks, H.Q. and/ or Branches Abroad 599 125 Filling in The Periodical Statement Application For Banks 600 Instructions and Financial Institutions Credit Concentrations - Continue Annex (124) 126 Technical Technical Instructions For the Abroad Banks' 601 -603 Instructions Balances File - Continue Annex (125) 127 Form No. (1) Calculation Form of Capital and Reserves Ratio 604 To Total Net Assets 128 Form No. (2) Violation of Capital and Reserves Ratio To Total 605 Net Assets 129 Table Fines Table of Capital & Reserves Ratio To Total 606 Net Assets 130 Table Violations and Penalties Table 607 131 Financial Consolidated Financial Statements for Islamic 608 -632 Statement Banks 132 Financial Consolidated Financial Statements for 633 -65 8 Statement Commercial Banks 133 Organizational Qatar Central Bank - Organizational Chart 65 9 Chart 134 Technical File Capital Adequacy System 660 -697 Format 135 Form Form of Money Transport Vehicle Movements - 69 8 Ministry of Interior

Tenth Edition 364 Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Required Reserve Annex No. (1) Statement No. (2) Qatar Central Bank Bank: ………………………. Public Debts & Banking Affairs & Issuing Department Daily Balance Statement of Gross And Average Deposits From 16/ / To 12/ / Percentage: 4.75 % No. of Days: (In QR '000')

Demand Demand Deposits Saving & Time Deposits in Saving & Time in Foreign Deposits in Total of Daily Date Q.R. Deposits in Currencies Cash Margin Foreign Deposits (Current Q.R. (Current Currencies Accounts) Accounts)

Total of Deposits the period

Daily Average of Deposits the period

Calculated Reserve Bank's Authorized Signature

For Qatar Central Bank Audited By Approved By 1- Director of Public Debts & Banking Affairs & Issuing Department 2-

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Facility Rating by Economic Sectors Annex No. (2) Table No. (1) Rating Credit Facilities by Economic Sectors (In QR '000')

Government Semi-Government Total in Foreign Description Government Private Sector Total in Q.R. Total Institutions Institutions Currency Inside Qatar First: Government 1. Ministry of Finance 2. Other Governmental Institutions Second: Industry A- Oil: 1. Oil Exploration 2. Drilling Oil Wells 3. Production 4. Others B- Natural Gas 1. Pressed Gas 2. Liquidated Gas 3. Gas Exploration 4. Drilling Gas Wells 5. Production 6. Others C- Heavy Industry 1. Steel 2. Cement 3. Petroleum Refinery 4. Fertilizer 5. Petrochemicals 6. Electricity Generating 7. Water Distillation

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table No. (1) Rating Credit Facilities by Economic Sectors (In QR '000')

Government Semi-Government Total in Foreign Description Government Private Sector Total in Q.R. Total Institutions Institutions Currency

8. Others D- Industrial Manufacturing 1. Food 2. Cloths and Leather Products 3. Furniture and Wood Products 4. Papers and its Products 5. Soft Drinks 6. Plastic 7. Manufacturing of Sanitaries 8. Aluminum 9. Bricks and Marbles 10. Building Materials and Gypsum 11. Manufacturing of Steel and Doors 12. Others Third: Trade 1. Agriculture and its Products 2. Fishing 3. Food 4. Cloths and Leather Products 5. Furniture and Wood Products 6. Paper and its Products 7. Chemical and its Products 8. Machines and Equipments 9. Cars and Spare Parts 10. Oil 11. Gas 12. Petroleum Products 13. Steel 14. Scraps

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table No. (1) Rating Credit Facilities by Economic Sectors (In QR '000')

Government Semi-Government Total in Foreign Description Government Private Sector Total in Q.R. Total Institutions Institutions Currency

15. Aluminum 16. Health Products 17. Agriculture Products 18. Sport Products 19. Electronics and Tools Machines 20. Toys 21. Building Materials 22. Precious Metal 23. Cooperative and Grocery 24. Animals wealth 25. Commercial Agencies 26. Stationeries 27. Others Fourth: Services A- Financial Services 1. Insurance 2. Exchange Companies 3. Investment Companies 4. Mutual Funds 5. Financing Companies 6. Specialized Banks 7. Financial Brokers 8. Other Banks 9. Other Funds 10. Others B- Public Services 1. Air Transportation 2. Marine Transportation

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table No. (1) Rating Credit Facilities by Economic Sectors (In QR '000')

Government Semi-Government Total in Foreign Description Government Private Sector Total in Q.R. Total Institutions Institutions Currency

3. Land Transportation 4. Post 5. Telecommunication 6. Education 7. Tourism 8. Restaurant 9. Hotels 10. Health and Pharmacy 11. Lawyers 12. Consultancy 13. Engineering 14. Car Rent 15. Accounting Companies 16. Entertainment 17. Doctors 18. Computer 19. Crafts 20. Mechanical Workshop 21. Oil 22. Petrol Stations 23. Gas Distribution 24. Gas Services 25. Exhibition 26. Electrical 27. Machines Repairs Services 28. Social and Charity Societies 29. Personal 30. Labor Supply Services 31. Advertising

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table No. (1) Rating Credit Facilities by Economic Sectors (In QR '000')

Government Semi-Government Total in Foreign Description Government Private Sector Total in Q.R. Total Institutions Institutions Currency

32. Sporting, Cultural and Private Clubs 33. Communication 34. Real Estate Services 35. Brokerage Services 36. Others Fifth: Contractors 1. Roads 2. Constructions 3. Electrical Contracts 4. Water Contracts 5. Maintenance Contracts 6. Others Sixth: Real Estate 1. Private Housing 2. Commercial Housing 3. Land 4. Others Seventh: Consumption Sectors 1. Cars 2. Furniture 3. Personal Loans 4. Others Eighth: Other Sectors and Activities - Loans for margin share trading Ninth: Outside Qatar

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Anti-Money Laundering (AML) and Combating Financing of Terrorism (CFT) Annex No. (3)

Financial Information Unit To: All Banks, Financial Institutions & Financial Brokers Standard Suspicious Transaction Report for Money Laundering / Terrorism Financing Name of the Reporting Institution Bank/Institution/Broker/Branch Department Date Reference No. Signature of Compliance

The suspect customer Name Account No. Nationality Place & date of Birth ID/Passport/commercial register No. Profession/Type of activity Address

Brief of the Suspicious Transaction Details

Attached Documents

Customer's Account No. (if any) Type of Acc. Acc. No. Currency Date of Opening the Acc. Authorized Signature Outstanding Balance/Debit/Credi t

* Please enclose a copy of the ID Card or Passport

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Interest or Return Rate on Qatari Riyal Annex No. (4)

Average Interest/Return Rates during month ...... % Description Interest/Return Rate First: Interbank Deposits For a day For a month For three months For six months For a year

Second: Customers Deposits On demand Savings For a month For three months For six months For a year For more than a year

Third: Credit Facilities Overdraft Discounted Bills Loans less than a year Loans for more than a year and less than three year Loans more than three years Cars Loans Credit Cards loans

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Procedures for Licensing Mutual Funds Annex No. (5)

Qatar Central Bank Doha - Qatar

Request Form for Foundation of a Mutual Fund

1- Mutual Fund data :

Suggested name for mutual fund and its address: ......

Mutual fund type Open mutual fund Closed mutual fund

Place of mutual fund investments: Inside Qatar Outside Qatar Inside and outside Qatar

Investment Type:

Currency of assessing the mutual fund: Qatari Riyal Other currencies

Target capital of mutual fund: ......

No. of units: ...... Nominal Value of the unit: ...... Total QR: ...... QR

Duration of mutual fund: ......

2- Founder of the mutual fund:

a. Name: ......

b. Address of headquarter for practicing business in Qatar: ......

c. Duration of business in Qatar: ......

3- Investment trustee and address of headquarter: ......

4- Mutual fund manager and address of headquarter: ......

5- Auditor's Name: ......

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Acknowledgment & Undertaking

We the undersigned and the applicants for establishing mutual funds ...... , acknowledge that we were acquainted with the decree-law no. (25) of 2004, for establishing mutual funds and with the decision of the Minister of Economy and Trade no. (69) of year 2004, for issuing the executive regulation of mutual funds law. We undertake to comply with all the articles and executive regulations of law and to fulfill all the requirements of Qatar Central Bank. We undertake to comply with all regulations issued by QCB for organizing mutual funds actions, supervising and monitoring them. We undertake that all the provided information and documents to QCB are true and correct, and accurate and that there is no other additional important information, as far as we know, that could affect the approval decision of QCB and Ministry of Economy and Trade on this application.

Name: ...... in my capacity as : ......

Founder Signature

Required attachments:

□ Statute □ Bulletin Form of underwriting in mutual fund □ Form of underwriting application □ Form of underwritten units certification □ Form of personal questionnaire for mutual fund manager (according to one of the two attached forms) □ Any other important information: ......

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Mutual Fund Name: ………………………………………………….

Personal Questionnaire for Appointing Manager of the Mutual Fund (Body Corporate)

1) Name: ……………………………………….……………………….……………………….…………… 2) Present Address in Qatar: ……………………….……………………….……………………….…….... 3) Headquarter: ……………………….……………………….……………………….…………………… 4) Date of activity practicing: ……………………….……………………….……………………….…… 5) Nationality: ……………………….……………………….……………………….……………………… 6) Type of activity: ……………………….……………….……………………….…………………...... 7) Mutual funds that you are managing now inside or outside Qatar: Mutual Fund Name Location Type of investment ……………………….…………… ………………….…… ….……………………….…………… ……………………….…………… ………………….…… ….……………………….…………… ……………………….…………… ………………….…… ….……………………….…………… 8) No. of mutual funds that you managed previously during the last ten years: Mutual Fund Name Location Type of investment ……………………….………… ………………….…… ….……………………….…………… ……………………….………… ………………….…… ….……………………….…………… ……………………….………… ………………….…… ….……………………….…………… Questionnaire YES NO 9) Have you or one of the subsidiary or colleague companies a relationship with any member of the board of directors' or with executive managers with mutual fund founder? (If the answer is yes, mention the details) 10) Have you ever manage a company or mutual funds whose license was cancelled or had been liquidated by a court order? (If the answer is yes, mention the details) 11) Have you ever declared your bankruptcy or seized to pay your debts, or made any agreement to reschedule your debts? (If the answer is yes, mention the details) 12) Is running mutual fund considered to be of the activities licensed for you according to your statute? (Attached what proves that)

I hereby acknowledge that all the mentioned information in my answer for the above questions are complete and correct. I undertake to notify Qatar Central Bank immediately of any changes that may occur in the above information. Authorized Name: …………………………………………………….. Characteristic: …………………………………………………. Signature: ……………………………………………………… * Remarks: Attached the board of directors' approval for managing the mutual fund

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Mutual Fund Name: ………………………………………………….

Personal Questionnaire for Appointing Manager of Mutual Fund (Natural Person)

1) Name: ……………………………………….……………………….……………………….………… 2) Nominated Position: ….……………………….……………………….………………………………. 3) Present Address in Qatar: ……………………….…………….……………………….………………. 4) Permanent Address: ….……………………….……………………….……………………………….. 5) Date and Place of Birth: ………………………………….……………………….……………………. 6) Nationality: ………………………………….……………………….……………………….………… 7) Academic Qualifications and Specializations: ……………………….………………………….………. 8) Present Occupation, Labor Entity and Assignment Date: ……………….……………………….……….. 9) Previous Jobs and Labor Entities (within ten years): ……….……………………….………………….. 10) Other Experiences: .....………………….……………………….……………………….…………….. ……………………….……………………….……………………….……………………….…………… 11) Mutual funds that you are currenly managing inside or outside Qatar:

Mutual Fund Name Location Type of Investment ……………………….…………… ………………….…… ….……………………….…………… ……………………….…………… ………………….…… ….……………………….…………… ……………………….…………… ………………….…… ….……………………….…………… 12) No. of mutual funds that you managed during the last ten years:

Mutual Fund Name Location Type of investment ……………………….…………… ………………….…… ….……………………….…………… ……………………….…………… ………………….…… ….……………………….…………… ……………………….…………… ………………….…… ….……………………….…………… Questionnaire NO YES 13) Have you or one of your family or relatives a friendship or family relationship with any member of the board of directors or executive managers with mutual fund founder? (If the answer is yes, mention the details) 14) Have you ever worked at a company whose license was cancelled or had been liquidated by a court judgment? (If the answer is yes, mention the details) 15) Have you ever been sentenced to prison in any country for committing crime involving moral turpitude or dishonesty? (If the answer is yes, mention the details) 16) Have you ever declared your bankruptcy or seized to pay your debts or have you made any agreement to reschedule your debts? (If the answer is yes, mention the details) 17) Have you ever been discharged or prevented from practicing any profession? (If the answer is yes, mention the details)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

I hereby acknowledge that all the mentioned information in my answer for the above questions are complete and correct. I undertake to notify Qatar Central Bank immediately of any changes that may occur in the above information.

Name: …………………………………………………….. Signature: …………………………………………………. Date: ………………………………………………………

* It is required to provide QCB with a copy of the confirmatory documents for the scientific certificates, practical experiences and personal identification.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Cheques, Clearing-House and Payment Systems Annex No. (6)

Bank Name: Nostro Reconciliation Report

Bank: Qatar Central Bank For the month Ending: / /20 Their A/C NO: Our A/C No: Credit Balance Ledger As of: / /20 Debit Balance Ledger as of: / /20 Credit Balance statement As of: / /20 Debit Balance Ledger as of: / /20 Credit items checked after Date Credit items checked after Date We Debit-They do not credit We credit-They Do Not Debit Item date Narrative Amount Settlement Item date Narrative Amount Settlement date date

They debit-We do not credit They credit -We do not debit

Total Total Preparer : Approved:

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Risk Management Annex No. (7)

Guidelines on Sound Risk Management Practices

إردات ل ارت ا دارة ا

(1 ) ا اا Internal Control

1/1 ااءات ادار Administrative Control 1/1/1 ات وااءات Policies and Procedures 1/1/2 ا آت ا Code of Conduct 1/1/3 ورج ات Delegation of Duties 1/1/4 ا ام واات Segregation of Duties 1/1/5 ا اا Internal Audit 1/1/6 ا Compliance 1/1/7 ا واا ر Succession Planning 1/1/8 م ازات اا Mandatory Leave 1/1/9 م ا اوى Handling of Complaints 1/1/ 10 م ت وت ا Staff Compensation 1/1/ 11 م ا Recruitment 1/1/ 12 م اه ور ا Staff Training and Education

1/2 ا Operational Risk 1/2/1 ا اء Dealing with Customers 1/2/2 ات وات Operation of Accounts 1/2/3 اات ا Legal Documentations 1/2/4 ا وا Record Keeping 1/2/5 ات Management Information Systems 1/2/6 ت اك او Electronic Banking 1/2/7 ا اد Physical Controls

1/2/8 ات رج ا و Off premises and after hours trading اء ا 1/2/9 ا ا وا ت New products / Business lines activities اة 1/2/ 10 ال Valuation of Assets

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

1/2/ 11 ات وادت Verification and Reconciliation 1/2/ 12 اات Confirmations 1/2/ 13 ات Settlements

(2 ) ا ا Credit Risk

2/1 ت وإاءات إدارة ا Risk Management Policies and Procedures 2/1/1 اات Strategies 2/1/2 ه إدارة ا Risk Management Structure 2/1/3 ات Policies 2/1/4 ااءات Procedures 2/1/5 ورج ات Delegation of Authority 2/1/6 ه ان Credit Criteria 2/1/7 ا ا Risk Mitigation 2/1/8 و اف ا Limit Setting 2/1/9 ان اف ذات ا Related Parties

2/2 س ا و وا Risk Management Monitoring and Control 2/2/1 ان Credit Granting 2/2/2 ا وا Monitoring 2/2/3 إدة ان اح Credit Review 2/2/4 ان و ا Classification and Provision 2/2/5 ااءات ادار ن Credit Administration 2/2/6 ات ا اا Indicators of Internal Ratings 2/2/7 ان اة Problem Credit 2/2/8 اآات / إدارة Credit Portfolio Risk Management / Concentration ان Risks 2/2/9 ار رة ا ت Stress Testing ا 2/2/ 10 ا ا Credit Risk in Trading Book ار

(3 ) اق Market Risk

3/1 ت وإاءات إدارة ا Risk Management Policies and Procedures 3/1/1 اات Strategies

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

3/1/2 ات Policies 3/1/3 ااء ات Procedures

3/2 س ا و وا Risk Management Monitoring and Controls 3/2/1 ا وا Processes and Systems 3/2/2 س ا Risk Measurement 3/2/3 ف ا Risk Limits 3/2/4 أ ا وارات Scenario Analysis and Stress Testing رة ا ت ا 3/2/5 اام راء ار Use of Investment Managers

(4 ) ا Liquidity Risk

4/1 ت وإاءات إدارة ا Risk Management Policies and Procedures 4/1/1 اات Strategies 4/1/2 ات Policies 4/1/3 ااءات Procedures 4/1/4 إدارة ال وام / ALCO / Investment Committee ار

4/2 س ا و وا Risk Management Monitoring and Controls 4/2/1 س ا و Risk Management Monitoring وا 4/2/2 ت ا Funding Requirements 4/2/3 آات ا Funding Concentrations 4/2/4 ارة ا Funding Capacity 4/2/5 اآت ا Intra-group Liquidity ( ا) 4/2/6 أ ا Scenario Analysis 4/2/7 اارئ Contingency Plan 4/2/8 اف واات Limits and Ratios

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banking Risk Credit Facility Rating and Provision Determination Annex No. (8)

Data Entry – Provisions of Non-Performing Credit Facilities (Substandard/Doubtful/Bad) and Suspended Interests/Their Interests

First

Disclosure of the of the customers' non-performing credit facilities (Substandard/doubtful/bad) for which doubtful debt provision has been calculated and for which the calculated interests of due debts have been suspended until private numbers are given to these customers, no matter what the balance value is (fifty thousand Qatari Riyals and less).

Second

Disclosure of amount of credit facilities related to every customer of those who have gives credit facilities and value and type of the guarantee offered in return of credit facilities provided.

Third

The data entry related to provisions calculated and interests/returns suspended for customer accounts rated during a year of study as non-performing credit facilities through specific program for this listed under name of provision processing/item of entry of new provisions according to the following:

First window:

The data entry of secret number of customer whose data is required to be entered, and after the appearance of his name and the bank's classification category for him, the following customer data shall be entered:

1- The validity date of the credit facilities granted to the customer.

2- Date of the bank's rating of the credit facility under the following categories: Substandard/doubtful/bad (the system shall not accept data for any customer whose credit facility is rated under categories other than the mentioned ones).

3- The date on which the bank started to calculate for the provision for the doubtful debt of the customer's non-performing credit facilities.

4- The date on which the bank began to suspend the interest calculated on the customer's due debts.

5- Identifying the interest rate calculated on the minimum and maximum of loan account and overdraft starting from the date on which the credit facilities are rated under one of the three categories mentioned until 31 st of October of the study year (Islamic banks set the minimum and maximum of profit rates for the recent investment operation with the customer before Islamic banks shall rate his credit facility. This is only if the bank did not make any investment operation with any customer after the date the bank rated his credit facility).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Second and Third Windows:

The balance of discounted papers and loans is rated separately according to number of the discounted papers and installments of loans according to maturity dates, provided that total amount of credit facilities is equal balance of this facility as mentioned through banking risk system on 31 st of October of the study year.

Fourth Window:

The overdraft shall be rated as following:

1- The data entry of credit facility's balance on the date on which the the bank started rating the facility under any of the above-mentioned three categories.

2- The entry of total interests calculated on the balance of due debts to this credit facility from the date on which the bank started rating the facility until end of December of the year prior to the study year.

3- The entry of total amounts drawn from the credit facility's account and amounts or commissions due from the customer from the starting date of rating the facility until the end of December of the year prior to the study year.

4- The entry of amounts paid to the credit facility's account from the starting date of rating until the end of December of the year prior to the study year.

5- The entry of total interests calculated from the beginning of the study year until 31 st of October of the same year.

6- The entry of both, total amounts drawn, and due amounts and commissions, from the beginning of the study year until 31st of October of the same year.

7- The entry of total amounts paid from the beginning of the study year until 31st of October of the same year.

The total of all these entered items must be equal to the balance of the current account as mentioned through banking risk system on 31 st of October of the study year.

Fifth Window:

The entry data of provisions and suspended interests/returns shall be conducted as following:

1- The entry of suspended interests/returns and loan provision calculated separately at the end of December of the year prior to the study year.

2- Adding the value of the interests calculated during the study year or deducting the value of decrease from the balance value of the previously suspended interest.

3- Adding the calculated increase/decrease during the study year of the provision value.

4- The total of the previous three items (1+2+3) should be equal to the value of provision and interests/returns required to be charged on the customer account during the study year.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Sixth Window:

Mentioning the customer's payment sources in detail if found.

Seventh Window:

Choosing the causes for which the bank composes provision and suspend interests/returns on the customer account through the options specified for this purpose by QCB.

Eighth Window:

Choosing the procedures taken by the bank for collecting due debts of the customer through the options specified for this purpose by QCB.

Ninth Window:

The entry of the bank's external auditor opinion regarding the value of the provision calculated for the customer by the bank.

Fourth

In case of unavailability of the data of any customer of the bank (institutions\individuals) for whom the provisions are calculated, and the charged interests were suspended on their accounts, and after the bank gives rational reasons in this regard to the central bank, the data related to those customers could be entered through a specific program listed under the name of entering provisions for undefined accounts and this is done as follows:

1- Number of customer's account at the bank.

2- Customer name.

3- Balance of the due debs in thousand Qatari Riyals on the 31 st of October of the study year.

4- Balance of each calculated provision and total value of suspended interests on the account separately each in its specified cell.

Fifth

In case the bank entered part of any of its customer data without continuing such data, the bank could continue it later through the program listed under the name of incomplete provisions.

Sixth

The data, of any customer, which was previously entered through the program listed under the name of complete provisions could be amended, could be amended (the data of any customer whose data was entered for the first time (new customers), could be deleted through the program listed under the name new and incomplete/complete provisions which could be amended or deleted.

Seventh

Each bank should photocopy and send the following documents, if available, through the program specified for this which is listed under the name of document program (sending documents) according to the following classification:

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

1- The contractual agreement of payment between the bank and the customer.

2- Retained deposits, the letter of retained deposit signed by the customer is photocopied together with a photocopy of the latest notice for renewing this deposit.

3- A photocopy of banking guarantee issued for the bank and which guarantees facilities for the customer.

4- A photocopy of the real estate property bond, mortgage contract, and the latest appraisal of the mortgaged real estate value.

5- A photocopy of the stock mortgage contract signed with the customer and of a letter from Doha security market showing that these stocks are mortgaged.

6- A photocopy of assignments of right signed between the customer and the bank.

7- A photocopy of any other material collaterals (mortgage contracts for pledging machines and equipments/photocopies of ownership bonds for cars, heavy machines which contain proof of being mortgaged for the bank---etc).

Through document presentation program, the bank could verify that the photocopied documents are correct and accurate.

Eighth

Upgrading or settling all the data of non-performing credit facilities granted to the customer and which was previously entered through this system in the previous years at the end of October of each year and this is as follows:

A- Reentry of analytic data related to due indebtness to the account of securities discounted, and the account of advances and loans according to the developments of these two kinds of facilities during the study year.

B- The entry of total activities occurred in customer's overdraft account during the year.

C- The entry of amendments made to the account of doubtful debt provision and the account of suspended interest or return either increasing or decreasing during the study year.

D- Upgrading procedures taken by the bank for collecting due indebtness from the customer.

E- Settling provisions and the account of interest suspended to the following customer accounts:

1- Customer accounts which were rerated to become Standard or Excellent Accounts.

2- Accounts in which the due debts were fully or partly paid and the remaining part was settled

3- Accounts in which the due indebtness value were totally written-off because of the customer's default.

F- Once more, reentering the data of undefined accounts of all customers and which were not settled, provided that the total value of calculated provision and of suspended interests/returns

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

cover all the value of due debts of each of the account which, as we see, must be settled by the banks because the bank does not have any available specific data or documents for them.

Ninth

The entry of balances of all debts written-off during the study year, and also balances of customers rated under undefined accounts item which were cancelled at the same time through the system prepared for this purpose for each of them. This is because the settling procedures for any of those accounts in the provision system will not be continued unless the amount of written-off debt of this account is transferred to written-off debt system.

Tenth

Entering and upgrading data related to provisions calculated on the non-performing credit facility granted to the customer after all banks finish the entry of customer's facilities balances as at the end of October of the study year and this is through banking risk system whose data should be entered not later than the fifth of November of the study year.

Eleventh

Through the report system, the bank could get out a complete report of all customer accounts for whom provisions are calculated for revising the data, entered by the bank and making sure its soundness (report no. (1)).

Twelfth

After the bank finishes entering and revising all the required data, and making sure of its soundness, and after photocopying all the required documents, the bank shall sends this data to QCB through a the program specified for this purpose and listed under the name (treatment and sending provisions to QCB).

Thirteenth

The bank could inquire on the condition of the provisions sent to the bank, regarding the QCB's study of this provision and its resending such provision to the bank through the general inquiry system/inquiry system on the condition of the provision.

Fourteenth

The bank shall not make any amendments to the provision accounts or add any new accounts after sending provision accounts to QCB.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banking Risk Capital Adequacy Ratio Annex No. (9)

Annex No. (2) On-Line Prudential Report Basel II Implementation

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

CREDIT - THE STANDARDISED APPROACH Table 1 - Input Sheet Bank :- Date: - - Prepared by: QR '000' On Balance Off Balance Sheet - Actual Outstanding Note 1 Sheet Actual Undrawn CommitmentsDoc. LCs Bid / Other Interest Rate Contracts Exchange Rate Contracts Asset Categories for Credit Risk Outstanding Performa- Guarantees Note 1 less than 1 over 1 year nce Bonds less than 1 > 1 year p.a. on each less than 1 > 1 year p.a. on each additional year year year and <2 additional year and <2 years year years 1. State of Qatar/ Central Banks Note 2 Local Currency Foreign Currency Total State of Qatar 00000 000000 0

2. Public Sector Entities (PSEs) Note3 PSEs in Qatar & GCC AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Domestic PSEs 00000 000000 0 3. Other Sovereign / State / Central Banks AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Other Sovereign 00000 000000 0 4. Multilateral Development Banks (MDBs) Note 4 Total MDBs 00000 000000 0

5. Banks Note 5 AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Banks 00000 000000 0 6. Investment Firms AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Investment Firms 00000 000000 0 7. Corporate Note 6 AAA to AA- A+ to A- BBB+ to BB- Below BB- Unrated Total Corporate 00000 000000 0 8. Retail a. Personal Loans Note 7 b. Residential Mortgage Loans Note 8 c. Commercial Real Estate Loans Note 9 d. Other Retail Note 10 Total Retail 00000 000000 0 9. Past dues (over 90 days) Note 11 Specific Provision less than 20% Specific Provision more than 20% to 50% Specific Provision more than 50% Total Past Due 00000 000000 0 10. Other Assets a. Cash on hand - local and foreign currency b. Gold Note 12 c. Cash items under collection / receivable funds Note13 d. Others Note 14 Total Other Assets 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL BANKING BOOK 00000 000000 0 TOTAL TRADING BOOK Note 15 TOTAL ASSETS Note 16 00000 000000 0 Notes:

1. All claims should be net of specific provisions. Exclude past due amounts which are reported separately under asset category 9. 2. Report local and foreign currency claims on State of Qatar 3. Option 1 of Basel Accord selected. Include all entities owned 100% by the State ,entities owned less than 100% should be classified under corporate. 4. Include all claims on World Bank Group, ADB, African Dev Bank, EBRD, IADB, EIB, Nordic Invest. Bank, Carribean Dev. Bank, Islamic Dev. Bank, & Council of Europe Dev. Bank 5. Option 2 of Basel Accord selected 6. Exclude loans to small business, which are posted as Retail. Corporates are currently risk weighted at 100%. 7. Include all personal loans and overdrafts and loans to small businesses if the loan amount does not exceed QR 2.5 million 8. Include all loans against the mortgage of residential property 9. Include only commercial real estate loans to individuals and small businesses 10. Include all loans to individuals and small businesses that do not qualify under asset category 8a. 8b. or 8c. 11. Include past due amounts net of specific provision and interest suspense. 12. Include only physical holdings of gold. Holdings at another bank should be reoportred under banks 13. All cash items under collection and receivable funds outstanding after 5th working day after due settlement attract 20% risk weight 14. Include all other assets (eg. premises & equiment etc) excluding trading book assets (debt/equities) 15. Include all trading book assets (debt/equities) 16. This figure should match with total assets reported by the bank (less specific provisions and interest suspense)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

CREDIT RISK - THE STANDARDISED APPROACH Table 2 - Credit Conversion Calculation Bank :- Date: - - Prepared by: QR '000' Off Balance Sheet - Credit Conversion Factors (CCF) Total Off Balance Sheet - Undrawn CommitmentsDoc. LCs Bid / Performance Other Guarantees / Interest Rate Contracts (Note1) Exchange Rate Contracts (Note 2) Credit (20%) Bonds(50%) commitments (100%) Equivalent Asset Categories for Credit Risk less than 1 over 1 year Note 3/ Forward less than 1 > 1 year p.a. on each less than 1 > 1 year p.a. on each year (20%) (50%) commitments Note 4 year and <2 additional year and <2 additional years year years year

1. Sovereign / State / Central Banks State of Qatar - Local Currency 000 0 00000000 State of Qatar - Foreign Currency 000 0 00000000 Total State of Qatar 000 0 00000000 2. Public Sector Entities (PSEs) PSEs in Qatar * GCC 000 0 00000000 AAA to AA- 000 0 00000000 A+ to A- 000 0 00000000 BBB+ to BBB- 000 0 00000000 BB+ to B- 000 0 00000000 Below B- 000 0 00000000 Unrated 000 0 00000000 Total Domestic PSEs 000 0 00000000 3. Sovereign / State / Central Banks AAA to AA- 000 0 00000000 A+ to A- 000 0 00000000 BBB+ to BBB- 000 0 00000000 BB+ to B- 000 0 00000000 Below B- 000 0 00000000 Unrated 000 0 00000000 Total Sovereign 000 0 00000000 4. Multilateral Development Banks (MDBs) 000 0 00000000 Total MDBs 000 0 00000000 5. Banks AAA to AA- 000 0 00000000 A+ to A- 000 0 00000000 BBB+ to BBB- 000 0 00000000 BB+ to B- 000 0 00000000 Below B- 000 0 00000000 Unrated 000 0 00000000 Total Banks 000 0 00000000 6 Investment Firms AAA to AA- 000 0 00000000 A+ to A- 000 0 00000000 BBB+ to BBB- 000 0 00000000 BB+ to B- 000 0 00000000 Below B- 000 0 00000000 Unrated 000 0 00000000 Total Investment Firms 000 0 00000000 7. Corporate AAA to AA- 000 0 00000000 A+ to A- 000 0 00000000 BBB+ to BB- 000 0 00000000 Below BB- 000 0 00000000 Unrated 000 0 00000000 Total Corporate 000 0 00000000 8. Retail a. Personal Loans 000 0 00000000 b. Residential Mortgage Loans 000 0 00000000 c. Commercial Real Estate Loans 000 0 00000000 d. Other Retail 000 0 00000000 Total Retail 000 0 00000000 9. Past dues (over 90 days) Specific Provision less than 20% 000 0 00000000 Specific Provision more than 20% to 50% 000 0 00000000 Specific Provision more than 50% 000 0 00000000 Total Past Due 000 0 00000000 10. Other Assets a. Cash on hand - local and foreign currency b. Gold c. Cash items under collection /receivable funds d. Others Total Other Assets

TOTAL BANKING BOOK 000 0 00000000

TOTAL TRADING BOOK

TOTAL ASSETS 000 0 00000000 Notes: 1. Interest rate contract CCF is 0.5% for final maturity less than 1 year, 1% if over 1 year and less than 2 years, 1% p.a. on each additional year 2. Exchange rate contract CCF is 2% for final maturity less than 1 year, 5% if over 1 year and less than 2 years, 3% p.a. on each additional year 3. Commitments cancellable at anytime without prior notice or automatic cancellation will receive 0% risk weight. 4. Forward asset purchases, forward deposits and partly-paid shares and securities which represent commitments will receive 100% risk weight

Ninth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

CREDIT RISK - THE Table 3 - Credit Risk Mitigation / Risk Weighted Assets Bank :- Date: - - Prepared by: QR '000' On Balance Sheet Off Balance Sheet Credit Exposure - Adjustment for Credit Net Credit Exposure - Risk Weight Risk Weighted Asset before CRM Risk Mitigation (CRM) after CRM Asset Categories for Credit Risk Actual Outstanding Credit Equivalent [Notes 1 & 2] from Table I from Table II

1. Sovereign / State / Central Banks State of Qatar - Local Currency 0 0 0 0% 0 State of Qatar - Foreign Currency 0 0 0 00% 0 Total State of Qatar 0 0 0 0 0 0 2. Public Sector Entities (PSEs) PSEs in Qatar & GCC 0 0 0 00% 0 AAA to AA- 0 0 0 020% 0 A+ to A- 0 0 0 050% 0 BBB+ to BBB- 0 0 0 0100% 0 BB+ to B- 0 0 0 0100% 0 Below B- 0 0 0 0150% 0 Unrated 0 0 0 0100% 0 Total Domestic PSEs 0 0 0 0 0 0 3. Sovereign / State / Central Banks AAA to AA- 0 0 0 00% 0 A+ to A- 0 0 0 020% 0 BBB+ to BBB- 0 0 0 050% 0 BB+ to B- 0 0 0 0100% 0 Below B- 0 0 0 0150% 0 Unrated 0 0 0 0100% 0 Total Sovereign 0 0 0 0 0 0 4. Multilateral Development Banks (MDBs) 0 0 0 00% 0 Total MDBs 0 0 0 0 0 0 5. Banks AAA to AA- 0 0 0 020% 0 A+ to A- 0 0 0 050% 0 BBB+ to BBB- 0 0 0 050% 0 BB+ to B- 0 0 0 0100% 0 Below B- 0 0 0 0150% 0 Unrated 0 0 0 050% 0 Total Banks 0 0 0 0 0 0

6 Investment Firms AAA to AA- 0 0 0 020% 0 A+ to A- 0 0 0 050% 0 BBB+ to BBB- 0 0 0 050% 0 BB+ to B- 0 0 0 0100% 0 Below B- 0 0 0 0150% 0 Unrated 0 0 0 050% 0 Total Investment Firms 0 0 0 0 0 0 7. Corporate AAA to AA- 0 0 0 0100% 0 A+ to A- 0 0 0 0 100% 0 BBB+ to BB- 0 0 0 0 100% 0 Below BB- 0 0 0 0100% 0 Unrated 0 0 0 0100% 0 Total Corporate 0 0 0 0 0 0 8. Retail a. Personal Loans 0 0 0 075% 0 b. Residential Mortgage Loans 0 0 0 075% 0 c. Commercial Real Estate Loans 0 0 0 0100% 0 d. Other Retail Loans 0 0 0 0 100% 0 Total Retail 0 0 0 0 0 0 9. Past dues (over 90 days) Specific Provision less than 20% 0 0 0 0 150% 0 Specific Provision more than 20% to 50% 0 0 0 0 100% 0 Specific Provision more than 50% 0 0 0 0 50% 0 Total Past Due 0 0 0 0 0 0 10. Other Assets a. Cash on hand - local and foreign currency 0 0 0 0 0% 0 b. Gold 0 0 0 0 0% 0 c. Cash items under collection / receivable funds Note 3 0 0 0 0 20% 0 c. Others 0 0 0 0 100% 0 Total Other Assets 0 0 0 0 0 0

TOTAL BANKING BOOK 0 0 0 0 0 0

TOTAL TRADING BOOK 0 0

TOTAL ASSETS / CREDIT RISK 0 0 0 Notes: 1. For CRM, eligible collateral see Chapter 5 of the Implementation Instructions, Page 15 2. In this column include the amount arrived at in Table 4 and should be deducted from Credit exposure before CRM to arrive at Net Credit Exposure after CRM. 3. All items of cash collection and all receivable funds outstanding after 5th working day to be risk weighted at 20%

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Eligible Collaterals used for Credit Risk Mitigation Table 3.1 QR '000' Net Amount for Eligible CRM Purpose Remarks (as reflected in Type of Collateral (Note 1) Ratings Amount Haircut (Note 2) balance sheet (Note 3)

Cash CD's issued by lending bank Debt Securities/Capital guaranteed Islamic Sukuks by State of Qatar / GCC Guarantees issued by State of Qatar/PSEs in State of Qatar/GCC Debt Securities issued by other States (AAA to AA-) 20% Debt Securities/Capital guaranteed Islamic Sukuks by banks or other entities (BBB) 20% Short-Term Debt Securities (A- 3/P-3) 20% Guarantees issued by: 20% Sovereign Entities 20% PSEs/Banks/Securities Firm 20% Other entities 20% Equity Stock listed in DSM 60% Securities in foreign currency 20%

Note- 1: Details on Eligible credit risk mitigants given in Chapter 5 Note-2: The Net amount should be used in the column for Adjustment for CRM in Table 3 Note - 3: The Amount corresponding in the balance sheet should be indicated as remarks

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table 4- Market Risk - Standardised Method Bank :- Date: - - Prepared by: A.1. Interest Rate Risk I. Specific Risk Note 1 Period to Risk Capital Risk Rating Maturity Position Weight Charge State of Qater by local currency 0.00% 0 Government by local currency AAA to A- 0.00% 0 AAA to AA- 0.00% 0 0 to 6 months 0.25% 0 Government by A+ to BBB- 6 to 24 months foreign currency 1.00% 0 over 24 months 1.60% 0 Others 8.00% 0 0 to 6 months 0.25% 0 Qualifying AAA to BBB 6 to 24 months 1.00% 0 over 24 months 1.60% 0 Others 8.00% 0 Total 0 I. Total Specific Capital Charge 0

GENERAL INTEREST RATE RISK USING THE MATURITY METHOD (See Note 2 to 6 below)

Individual net Weighting Weighted net Zone Maturity band positions factor positions By Band By Zone Between Zones Cpn >=3% Cpn <3% Long Short Long Short Matched Unmatched Matched Unmatched Matched Matched A D E F G (DxF)H (ExF) I J K L M N

1 <= 1 mth <= 1 mth 0.00% 0 0 0 0 >1-3 mths >1-3 mths 0.20% 0 0 0 0 40% X1 >3-6 mths >3-6 mths 0.40% 0 0 0 0 0 0 >6-12 mths >6-12 mths 0.70% 0 0 0 0 Short 0 Long 0 40% 0 2 >1-2 yrs >1-1.9 yrs 1.25% 0 0 0 0 30% X2 Y1 100% >2-3 yrs >1.9-2.8 yrs 1.75% 0 0 0 0 - 0 0 >3-4 yrs >2.8-3.6 yrs 2.25% 0 0 0 0 Y3 Short 0 Long 0 40% 0 3 >4-5 yrs >3.6-4.3 yrs 2.75% 0 0 0 0 Y2 >5-7 yrs >4.3-5.7 yrs 3.25% 0 0 0 0 >7-10 yrs >5.7-7.3 yrs 3.75% 0 0 0 0 >10-15 yrs >7.3-9.3 yrs 4.50% 0 0 0 0 >15-20 yrs >9.3-10.6 yrs 5.25% 0 0 0 0 >20 yrs >10.6-12 yrs 6.00% 0 0 0 0 30% X3 >12-20 yrs 8.00% 0 0 0 0 0 0 >20 yrs 12.50% 0 0 0 0 Short 0 Long 0

Total 0 0 0 10% 0 100% Treatment of Options - Note 10 Capital Charge to be computed by banks General market risk charge is 0I49*10%+K27*40%+(K33+K44)*30%+(M31+M37)*40%+L49*100%+N33*100%

A.1.Total Interest Rate Capital Charge 0 Position Capital Charge

Long cash & Long put or Short Cash & A.2. Equity Position Risk Note 7 1 Long call* Risk Capital Risk Type Position Weight Charge 2 Long call or Long put** I. Specific Risk 8% 0 3 Total Options capital charge 0 II. General Risk 8% 0 A.2. Total Equity Capital Charge 0

A.3. Foreign Exchange Risk Note 8

Greater Capital Note : Each item to be computed by banks and inserted in Cell U56 and U57 Foreign Currency Position Short Long short/ long Charge 1 * The capital Charge will be the market value of the underlying security Euro multiplied by the sum of specific and general market risk charges for Pds. Stg. the underlying less the amount the option is in the money, if any, Jap. Yen bounded by zero All Others 0 0 2 ** The capital charge will be the lesser of: Gold Note 9 0 0 A.3. Total Foreign Exchange Capital Charge 0 (a) the market value of the underlying security multiplied by the sum of specific and general market risk charges for the underlying A.4. Total Options Capital Charge Note 10 0 (b) the market value of the option

A.5. Total Commodities Capital Charge Note 11 0

TOTAL MARKET RISK CAPITAL CHARGE 0

GUIDANCE FOR COMPUTING MARKET RISK CHARGE 1. Include all debt instruments. There is no specific capital charge for interest rate and foreign exchange contracts and derivatives 2. Include all interest rate derivatives in position for calculation of general capital charge 3. 10% of the total absolute value short or long position in each time period ( Vertical Disallowance ) 4. 40% of the lower of absolute short or long position within Zone 1, 30% within Zone 2 and 30% within Zone 3 5. 40% of the lowest absolute short or long position between adjacent Zones ( Horizontal Disallownc e) 6. 100% of the lowest absolute short or long position between Zone 1 and Zone 3 7. At market value, where the specific represents total positions, and general represent total net potions. This should be included in a separate sheet. 8. Shorthand Method used. Include contingent liabilities certain to be called and net delta-based equivalent of foreign currency options - all in QR 9. Position in gold should be added irrespective of the sign 10. Use Simplified Approach reflecting the risk on underlying instrument in their respective risk category 11. Commodities Risk is not applicable at the moment in Qatar

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Operational Risk - Basic Indicator Approach TABLE 5 - Capital charge for operational risk

Date: Prepared by: Computation of Capital Charge for Operational Risk QR '000'

Sl.No Details of Gross Income Year 3 Year 2 Last Year 3 yrs Average GI

1 Net Profit 2 Add Provisions & Contingencies 3 Add Operating Expenses 4 Less Realised profits / losses from sale in HTM category 5 Less Extraordinary or irregular items of income 6 Less Income derived from Insurance Less Any collection from previously written-off loans or income derived from disposal of real estate etc during the year 7 under reference 8 TOTAL GI 0 0 0 0.00 9 Operational Risk Capital 0.00

Note: GI is to be computed gross of any provisions, gross of operating profits, less realised profits / losses from sale of securities from HTM category, extraordinary / irregular items of income and income derived from insurance.

The above template is based on the definiton of Gross Income = Net Profit (+) Provisions & Contingencies (+) Operating Expenses (-) Realised Profit / losses from sale of securities from HTM category (-) Extraordinary or irregular items of income (-) income from insurance activities (-) collections of previously writeen-off loans (-) income from disposal of items of real estate etc.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Requlatory Capital Table 6 - Capital Adequacy Calculation

Bank : Date: Prepared by: Table 7.a. Capital Elements Eligible Amount

Core Tier I Capital Paid-up share Capital Legal Reserve General Reserve Retained Earning Total Tier I capital [A] Deductions from Tier I Treasury Shares Goodwill Interim cumulative losses Note 1 Significant minority investments in financial entities Significant minority or majority investment in commercial entities Reciprocal cross holding of bank capital Investment in Insurance subsidiaries Total Deductions [B] Eligible Tier I capital C=A-B

Tier II Capital Actual Amount % Applicable Eligible Amount Fair value adjustments [Max to 45% of +FV ] Asst Revaluation Reserve [ Max of 45%] Risk Reserve [ Max of 1.25% of total RWA ] Subordinated Debt [ Max to 50% of Tier I ] Total Tier II capital [D] Deduction Negative FV Adjustments Note 2 Significant minority investments in financial entities Significant minority or majority investment in commercial entities Reciprocal cross holding of bank capital Investment in Insurance subsidiaries Total Deductions [E] Eligible Tier II Capital F = D - E Tier III Capital [G] Total Eligible capital (TEC) = C+F+G 0

Table 7.b. Total Risk Weighted Assets

Risk Elements Capital Charge Multiple Risk Weighted Assets Credit Risk 0 1 0 Market Risk 0 10 0 Operational Risk 0.00 10 0 Total Risk Weighted Assets [TRWA] 0 CORE CAPITAL ADEQUACY RATIO [TIER I / TRWA #DIV/0! CAPITAL ADEQUACY RATIO [TEC / TRWA] #DIV/0! CONSOLIDATED CAPITAL ADEQUACY RATIO Items below Note 1 & 2 pertain to Scope of Application under Basel II implementation as given in Chapter 2 Deduction pursuant to this section will be 50% from Tier I and 50% from Tier II. Whenever, Tier II capital is insufficient for such deduction, pursuant to this section, shortfall in Tier II may be deducted from Tier I. Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Form ( A) Statistics of Balances of Payments Annex No. (10) ف اآي Qatar Central Bank ت اك ا ا ا اض ت ر Residents Banks Purchases of Foreign Exchange from Residents In Respect of Overseas Transactions

ا ا Name of Bank ل For the Month of اض Authorized signature

ت ان ا ات Balance of Payment Transactions ات ’QR ‘000 ادرات وإدة Exports & re-exports ا ا Transportation ا وا Travel and tourism د ا ر Investment income ت ات Foreign government missions ا ت أى Other services Grants received ت أ وض Drawings on loans received ات أ وض Repayments of loans given ادات ات Increases in other liabilities اى ا ادات Reduction in other assets اى ت أى Other known transactions ت Unknown transactions اع Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Form ( B) - Part 1 ف اآي Qatar Central Bank ت اك ا ا ا إ اض ت ر Residents Banks sales of Foreign Exchange to Residents In Respect of Overseas Transactions

ا ا Name of Bank ل For the Month of اض Authorized signature

ت ان ا ات Balance of Payment Transactions ات ’QR ‘000 ااردات Imports ا Transportation ا وا Travel and tourism ت د ار Investment income payments ت ال Workers' remittances ت أى Other services Grants paid ات اوض Repayments on loans received ا ات اوض Drawings on loans extended ا ات ت أ ى Repayments of other liabilities زة دات أ ى Acquisition of other assets ت أى Other known transactions ت Unknown transactions اع Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

ف اآي Form (B) - Part 2 Qatar Central Bank ت ال ز اان Geographical Distribution of Workers Remittances

ل For the Month of

ا ا ات Country QR ‘000’ اان Total of Arab country ا ان اون G.C.C. Countries Egypt اردن Jordan ر Syria Palestine ا Yemen ان أ ى Other Arab countries اان Total of Asian countries ا إان Iran ا India آن Pakistan د Bangladesh آر ا South Korea Sri lanka ا Philippines Thailand ان أى Other Asian Countries ع اان اور Total of European countries U.K. France أ Germany ا Italy ا Switzerland ان أور أى Other European countries ع اان Total of American countries ا ات اة U.S.A ا آا Canada ان أ أى Other American countries ان ا Rest of the word اع ام Grand Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Form (C) ف اآي Qatar Central Bank

ا ا Name of Bank ت ا اا Foreign Currency Transactions in اض Authorized signature

ر أول اة ا ا Opening Balance gross foreign currency holding أرة ا ا Carried forward

ا ا Item ات QR‘000’ ت أ Purchases of foreign currency (from ( اذج form A) ( A ات ك Purchases from other resident banks أى ادة ااض Net increase in borrowing from اك ا اى other resident bank ت Purchases from nonresident ( و ذ اك including foreign banks and offices) وا ا ارج) (abroad ادة ااض Net increase in borrowing from ا nonresident bank ا ت ا اآي Purchases from the central bank ع ات Total purchases ت ات ا Sales of foreign currencies (from ( اذج form B) (B ت إ ك Sales to other resident banks أى ت إ Sales to nonresidents(including (و ذ اك (foreign banks and offices abroad وا ا ارج) ادة ااض Net increase in lending to ا nonresidents ت ف اآي Sales to the central bank ع ا ت Total Sales

ر اة ا Closing balance (gross foreign ا أرة ا (currency holdings carried forward ا

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions Balance of Payments Annex No. (11)

ان ا اي ت اك ار ا ا اء Monthly Survey Questionnaire for Purchases of Foreign Exchange From Clients by Commercial Banks

( ارة أ) (Form A) ا ا اري: :Name of Commercial Bank

اغ: :Reporting Month

ف ات ا (’QR ‘000) General Public ت ان ات Balance of Payments Transactions Government Enterprises Private Sector اع اوت ا اص ا ا

1 در ات ا Merchandise Exports 1

2 ا Freight 2 ا / ات 3 ا Merchandise Insurance /Claims 3

4 ت أى Other Transpiration Services 4

أ ون a- Passenger

ب أى b- Other

5 ا وا Travel and Tourism 5

6 د ار ( اة، ,Investment Income (Interest 6

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

وارح ،

وارح از) (Profits, Dividends ات ااردة إ 7 ارات Remittances Received by Foreign 7 ا / ات او (Embassies/ International Organizations ت ت أى 8 Receipts from Other Services Provided 8

أ ت ات a- Communication Services

ب ت b- Construction Services ج ت ا c- Non-Merchandise insurance services

د ت d- Financial Services

ت e- Government Services

و ت أى f- Other Services

9 ت ا Workers' Remittances 9

10 ت ر أى Other Current Transfers 10

11 ات اأ Capital Transfers 11

أ ات ا a- Government Transfers

ب ت ا b- Migrants' Transfers ات ا وض 12 اة Drawings on Loans Received 12

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

13 اد اوض ا Repayments on Loans Extended 13 ت ات 14 ا ارج Receipts from Bank Accounts abroad 14 ت ار ا 15 ارج Sales of Portfolio Investment abroad 15 ت ادات اى 16 ارج Sales of Other Assets abroad 16 ات ار اى 17 ا Other Foreign Liabilities Incurred 17

18 ات اك اى Purchases from Other Banks 18 ات اى ( 19 ار Other Transactions (n.i.e). Please 19 ن ). ا Specify

ع ات Total Purchases

ا ا ا ل ه ارة: :Person completing this form

ا: :Signature

ر ا: :.Tel. No

ر اآ: :.Fax No

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

ان ا اي ت اك ار ا ا إ اء Monthly Survey Questionnaire for Sales of Foreign Exchange to Clients by Commercial Banks

( ارة ب) (Form B) ا ا اري: :Name of Commercial Bank

اغ: :Reporting Month

ف ات ا (’QR ‘000) General Public ت ان ات Balance of Payments Transactions Government Enterprises Private Sector اع اوت ا اص ا ا

1 واردات ا Merchandise Imports 1

2 ا Freight 2 ا / ات 3 ا ا Merchandise Insurance /Claims paid 3

4 ت أى Other Transportation Services 4

أ ون a- Passenger

ب أى b- Other

5 ا وا Travel and Tourism 5

6 د ار ( اة، ,Investment Income (Interest 6

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

وارح ،

وارح از) (Profits, Dividends ات اداة 7 ارا ت Remittances made by Foreign 7 ا / ات او (Embassies/ International Organizations ت ت 8 أى Payments from Other Services Provided 8

أ ت ات a- Communication Services

ب ت b- Construction Services ج ت ا c- Non-Merchandise insurance services

د ت d- Financial Services

ت e- Government Services

و ت أى f- Other Services

9 ت ا Workers' Remittances 9

10 ت ر أى Other Current Transfers 10

11 ات اأ Capital Transfers 11

أ ات ا a- Government Transfers

ب ت ا b- Migrants' Transfers

12 اد اوض اة Repayments on Loans Received 12

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

ت اوض 13 ا Drawings on Loans Extended 13 ت إ ات 14 ا ارج Remittances to Bank Accounts abroad 14 اء ار ا 15 ارج Acquisition of Portfolio Investment abroad 15 اء ادات اى 16 ارج Acquisition of Other Assets abroad 16 اد ات ار 17 اى Repayment Other Foreign Liabilities 17

18 ت إ اك اى Sales to Other Banks 18 ات اى ( 19 ار Other Transactions (n.i.e). Please 19 ن ). ا Specify

ع ات Total Sales

ا ا ا ل ه ارة: :Person completing this form

ا: :Signature

ر ا: :.Tel. No

ر اآ: :.Fax No

Tenth Edition Banks/March 2008 icutsrntI nI gnillisF ad nmroesalFb ,T - )IIX( tarPsno

ج ةرا C romF :غ ا ا ا B akgnnitrReop: : ا ا ت fo ht:noemh ft asnecnonyrariorctrC uT ngeiroF

(ا تا ف) )R'0Q 0)0' ا ا)ا ا تا تاز إ( ce nalab gnienpO)dfae wrdirsogrcecn anyirrdslocro suhn rfg egir(o )أ ةرا ( ا تا ءا A mroF moecrycarhsfFrocre uudn(fg ePiro( ىا ا كا تا sakbn eetsdnr iehrto cahsreusf mPor ىا ا كا ضاا ةدا akbn eetsdnr iehrto f mgonirworeacrsnrobie esnNti s ا تا)جرا و ا كا ذ ( knab nigerof gindlucint( sneisdernon morf sesahcPru)daorba seicffo & s ا ضاا ةدا seetsdnrinon f mgonirworeacrsnrobie esnNti يآا ا تا akbn alreCh etnt cahsreusf mPor تا ع cahsreusP altoT )ب ةرا (ا تا ت B )f mromoecrnyerasFlfocr Su(n fg eiro ىا ا كا إ تا sakbn eetsdnr iehrtoe asolt S ا إ تا)جرا و ا كا ذ ( s akadbn nnfg eginrioducnliseet(s dnrinone asolt Sfofca)eodisar b ا ضاإ ةدا seetsdnrinon ot gnieedancls nrnie ie Nt يآا ا إ تا B akanlreCh etnte asolt S تا ع easl S altoT ا ا)ا ا تا تاز إ( ce nalab gsnoilC)dfae wrdirorsgcrecn unyirdslocro suhn rfg egir(o

noitidE hetnT 8002sc BMakhan/r Part (XII) - Tables, Forms and Filling In Instructions

List of Purposes of Purchases and Sales of Foreign Currencies Conducted by Customers 1 (The following figures are included Forms no. (A&B))

Individuals Projects Remittances to family and relatives (9) Remittances to/from the related projects (16) Purchases of commodities (1) Purchasing merchandise (1) Traveling (5) Transportation expenses Passengers (4A) Fright (2) Receiving income/payment from banking Traveling expenses (5) accounts (6) Receiving income from bonds of other Purchasing services securities (6) Communications (8B) Constructions (8D) Computer (8F) Management or investment services (8F) Reviving dividends (6) Leasing (8B) Purchasing/selling equities (shares) (15) Receiving/paying interests On bonds or other securities (6) On banking accounts (6) Purchasing/selling securities (15) Paying dividends To parent project (6) To others (6) Remittances to/from banking accounts abroad Purchasing/selling capital shares (14) From/to parent project (16) From/to others (15) Drawings on loans abroad (13) Purchasing/selling securities (15) Repayments on loans abroad (12) Remittances to/from banking accounts abroad (14) Purchasing/selling non-financial assets (16) Repayments on loans abroad (12) Purchasing/selling non-financial assets (16) Others (19)

1 This list should be attached with the form submitted by the commercial banks, including the purchases and sales of foreign currencies. The form should also include questions about purposes of the foreign currency transactions (these questions are put for statistical purposes only).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

International Investment Position: Bank …. Position at Change in Position Reflecting: Position Beginning Exchange Other at End of of Trans- Price Rate Adjust- actions Changes Changes ments A. Assets 1. Portfolio investment 1.1 Equity securities 1.2 Debt securities 1.2.1 Bonds and notes 1.2.2 Money market instruments 1.2.3 Financial derivatives 2. Other investment 2.1 Loans 2.1.1 Long-term 2.1.2 Short-term 2.2 Currency and deposits 2.3 Other assets 2.3.1 Long-term 2.3.2 Short-term 3. Reserve assets 3.1 Foreign exchange 3.1.1 Currency and deposits 3.1.2 Securities 3.1.2.1 Equities 3.1.2.2 Bonds and notes 3.1.2.3 Money market instruments and financial derivatives 3.2 Other claims

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Position at Change in Position Reflecting: Position Beginning Exchange Other at End of of Trans- Price Rate Adjust- actions Changes Changes ments B. Liabilities 1 Portfolio investment `````````````````` 1.1 Equity securities 1.2 Debt securities 1.2.1 Bonds and notes 1.2.2 Money market instruments 1.2.3 Financial derivatives 2 Other investment 2.1 Loans 2.1.1 Long-term 2.1.2 Short-term 2.2 Currency and deposits 2.3 Other liabilities 2.3.1 Long-term 2.3.2 Short-term

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Facility Rating and Provision Determination Annex No. (12)

Notification about Debts due to be Written off

إ ت Form 1 Bank's Name: Notification Date :

1- Customer's Information:

1/1 Customer Name: ……………………………………..1/2 Secret No.: …………………………….. 1/3 Partner Names & their share in the company: …………………………………………………… ………………………………………………………………………………………………………….. 1/4 Legal Status: ………………………………………….1/5 Secret No.: ……………………………. 1/6 Starting date of dealing with the bank: ………………………………………………………………

2- Indebtedness and Provision Information:

2/1 Debt Balance: ……………………………………….2/2 Account bank's rating: ……… 2/3 Date of account's rating: …………………………………………………………………… 2/4 Date of suspended interest: ………………………………………………………………………… 2/5 Suggested amount to be cancelled: …………………………………………………….………… 2/6 Total of provision & suspended interests: …………………………………………………………

3- Information of available collaterals at the bank:

3/1 Cash collaterals (deposits/current accounts/savings) ( ) Thousand Qatari Riyals 3/2 Mortgage real estates ( ) Thousand Qatari Riyals 3/3 Market value of the shares ( ) Thousand Qatari Riyals 3/4 Others (banking guarantees ……………etc.) ( ) Thousand Qatari Riyals 3/5 Total net of available collaterals at bank ( ) Thousand Qatari Riyals

4- Information about the balance sheet of the customer and guarantors:

4/1 Customer's balance sheet according to his latest balance sheet and closing accounts

4/2 Name of guarantors, their nationalities and the guaranty value of each one

4/3 Available information in bank about the guarantors and their balance sheet

4/4 Credit balances in the bank for the customer and guarantors (unblocked)

5- Measures taken by the bank for collecting the indebtedness:

6- Reasons and justifications of writing-off the debt:

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

7- The authority declaring the debt writing-off: (Board of directors / emerged committees) Copy of the approval is attached

8- Brief for settlement agreement (copy of the agreement is attached):

General Manager's Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Periodical Data - Major Shareholders Annex No. (13)

Bank's Name: ……………………………………………… Capital: ……………………... Statement of Major Shareholders in National Banks in which they own 5% or more of bank's Capital whether as Natural Person or Body Corporate and/or the Minor Members in their families and/or their Wives and/or their Individual Institutions and/or their Companies in which they own 50% or more of their Capital at Bank ……………….. As at 31/10/……

Major Individual Company they own Names of Shareholders, Minor Children Wives Total Shareholder Institutions 50% or more their Family Members Ratio to Capital Shares Total Total Nominal Shares Total Total Total Total and their Companies Shares No. Shares No. Shares No. Shares No. No. Nominal Value No. Nominal Nominal Nominal Nominal Value Value Value Value Value

(1) Group

(2) Group

(3) Group

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Filling in Instructions

1- The shareholders in the first column are divided into groups, each group includes the elements of the principal shareholder, as it is stated in the Instructions in page no. (119). It consists of the adult individual shareholder or company or institution in which he owns 5% of the bank's capital whether in his natural or juridical personality and/or the minor members in his families and/or their wives and/or their individual institutions and/or their company in which they own 50% or more of its capital. This group is named by the name of the original shareholder; and under each group, the names of all the shareholders, related to the group, are included. 2- From the second till the sixth columns, numbers of shares, the total nominal value of the shares, owned by each shareholder of the members of the group, are included. Also, the participation ratio of each shareholder to the capital is included in the last column. 3- The elements of each group are added horizontally and vertically and the total is recorded in front of the group's name, and is recorded in the special column of the total. Also, the total ratio of the group participation in the capital is recorded in the last column in front of the group's name. 4- The original shareholder in the first column means the adult individual shareholder or company or institution, where the group is belonged. He may be the only shareholder and may not own any shares but he is guardian for his minor children or deputy for his wives or the owner of individual institution.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Movement of Non -Performing Loans Annex No. (14)

Monthly Movement of Non-Performing Loans & Specific Loans Provisions Balance During the Month of………. Year:……..

QR '000' Interest Non-Performing Loans Loan Provisions Suspense Substandard Doubtful Bad Specific General Starting Balance (at the beginning of the month) Addition during the month Deduction during the month as a result of: Repayment of loans Written off loans Ending Balance (at the end of the month)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Polices and Concentrations Annex No. (15) Banking Supervision Department ( ت س/Form No. (1 Periodical Statement of Credit Concentrations for a Single Customer and his Borrower Group in Bank …………………………as at …./…./…….. Customer Name: ………………………….. Customer's Relation with bank:……………………… Credit Group No.: ………… (In QR '000') Direct Facilities Indirect Facilities Total of Facilities Secret Names of credit facilities accounts (1) (2) Concentration Ratio No. granted to customer & his credit group Relation Classification Granted Used Granted Used Granted Used Calculation

(3) Total Credit Facilities (4) Tender Guarantees (-) (5) Cash Collaterals (-) Net Facilities (-) Capital Base (÷) Concentration Ratio % * Total of Debts Provisions: Total * Total of Suspended Profit:

Signature of Bank's General Manager 1- Statement of customer's relation with the account. 2- Statement of account classification whether it is (excellent, standard, substandard, doubtful, bad). 3- Total granted or used, whichever is larger, of direct and indirect facilities. 4- Total amount of tender guarantees that is calculated within the indirect facilities. 5- Total amount of exception cash collaterals (deposits, cash margin, banking guarantees). shall be attached separately from the facilities of each secret no of to the customer's (( ت س / - Periodical Statement (no. (1 * borrower group per 6 months

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Polices and Concentrations Annex No. (16)

( ت س/Form no. (11 Periodical Statement of Credit Facilities to a Single Customer As at .…/.…./20......

Customer's secret no.:………………………… Borrower group no.: ………………………… Customer's credit facility category:……… .. Concentration ratio: ………………………….

General Information about the Customer: 1- Customer's name according to commercial registry:………………………………………… 2- Commercial registry no.: ………………………………………………………………………… 3- Expiry date of commercial registry:…………………………………………….. ………………. 4- Customer's legal status: ………………………………………………………………...………… 5- Activity type:…………………………………………………………………………………….. 6- Information about partners:………………………………………………………………………..

Participation Limits of Name of Partner Nationality Disposal Capacity Percentage Responsibility

7- Customer's relationship with the bank:…………………………………………………………. A- Normal Customer B- A member of Board of Directors C- Major Shareholder D- Major Officer E- Subsidiary or Sister Company F- Others

8- Balances of credit facilities granted to the customer as at: …/…/20.... in thousand Qatari Riyals:

Direct Credit Facilities Indirect Credit Facilities Type of Credit Type of Credit Granted Used Granted Used Facility/Investment Facility/Investment

Total Total

9- Starting date of dealing with customer: …/…/….. 10- Validity date of the credit facility: …/…/….. 11- Purpose of the credit facility:………………………………………………………….. 12- Sources of repayment: ………………………………………………………………………..

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

13- The administrative body approved on the credit facility:……………………………………. 14- Collaterals: Type of Collateral Collateral Value in Thousand The Institution Assessing the Collateral QR as at …../…../ 200 Value

15- Credit Facility Movement

A- Overdraft: Active Weakly Active Frozen Under Repayment

B- Discounted Papers: Regularly Repaid Failing to Repay Some Discounted Papers Failing to Repay All Discounted Papers

C- Loans: Regularly Repaid Failing to Repay Some Installments Failing to Repay All Installments

16- Reasons of non-performing credit facility:

17- Procedures taken by the bank for repaying the due debts:

18- Starting date of exceeding: ………./…………./………….

19- The Administrative body approved on the exceeding:…………………………………………… 20- Exceeding reason:………………………………………………………………………………… 21- Procedures taken by the bank for repaying the exceeding Value:

22- Date of last balance sheet submitted by the customer: ………./……./……… 23- Opinion of the bank's manager regarding the financial position according to the audited balance sheet:

24- Auditor name:……………………………………………………………………………………….

25- Opinion of the bank regarding the customer, partners and guarantors including an explanation of their solvency:

*I admit that all the above written information is accurate and correct and the value of the provided collaterals reflected the current market value.

Name and Signature of the Account Holder Signature of Bank's General Manager

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

( ت س/and ( 11 ( ت س /Filling in Instructions of Forms no. (1

( ت س Please refer to definitions of credit concentrations in pages no. (117-119). When filling in forms no. ( /1 concerning credit concentrations for a single customer and his borrower group of the parties of ,( ت س and ( /11 the interfering interests, banks should be committed with the following executive instructions:

:(annex no. (15) in page no. (415 ,( ت س /Form No. ( 1 1-

1\1 This form is to be filled in with the following accounts:

1\1\1 All credit facilities granted to any customer and his borrower group, which its total is equal to 10% or more of the bank's capital and reserve or QR 200 millions, whichever is less.

1\1\2 All credit facilities granted to each member of the bank's board of directors and his borrower group which represents the related accounts or interfering interests, and to relatives and members of his family whatever the value of the facilities granted. Even if this member has not been granted any personal facilities for himself.

1\2 The customer's relation with the bank means that he may be a regular customer/member of board/major shareholder/senior employee/subsidiary or sister company/others. The nature of the customer's relation with the bank should be determined according to the stated principles included in the executive instructions of definition of the credit facilities granted to parties of interfering interests in page no (119).

1/3 When describing the customer's relation with the credit facilities granted to his borrower group, the following points should be taken into account:

1/3/1 If the customer is an individual, the relation should be determined according to the following options:

1- Owner of the individual institution 2- partner 3- Partner and guarantor 4- Guarantor 5- Personal joint account 6- Natural guardian of minors 7- Others

1/3/2 If the customer is a company, the relation should be determined according to the following options:

1- Parent Company 2- Branch 3- Subsidiary or sister company 4- Partner 5- Partner and guarantor 6- Guarantor 7- Others

1/3/3 If the customer is a member of the board of directors, the following options should be taken into account along with the above-mentioned ones:

1- Father 2- Mother 3- Spouse 4- Minors and adults

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

5- Brother 6- Sister

1\4 When rating any credit facilities granted to the customer's borrower group, the instructions on the credit facility rating mentioned in pages no. (109) should be taken into account.

1\5 The concentration ratio shall be calculated by dividing the value of direct and indirect facilities granted to or used by the customer and his borrower group, whichever is larger, by bank's total capital base and reserves.

1\6 The total value of the calculated provisions should be mentioned as well as the suspended interests for the related accounts of customer and his borrower group, if found.

1\7 A separate periodical report should be prepared (every 6 months) for the attached form of this circular about the facilities granted to the customer and his borrower group, and these forms are .( ت س attached with form no. ( /1

:(annex no. (16) in pages no. (416-417 ,( ت س/Form No. ( 11 2-

2\1 All customer's general information should be identical to the following:

2\1\1 Personal Identification Card, if the customer is an individual.

2\1\2 Valid commercial registry, if the customer is a company or an individual institution.

2\2 Limits of responsibility means whether the partner as a natural personal or a corporate body guarantees the credit facilities (The last copy of the personal guaranty contract for partners who are guaranteeing the credit facilities shall be attached).

2\3 The nature of customer's relation with the bank shall be determined according to principles included in the instructions of definitions of credit facilities granted to parties of interfering interests in page no. (119).

2/4 Value of direct and indirect facilities (investments in the Islamic banks) granted to or used by the customer and his borrower group, mentioned in item no. (8), shall be determined.

2\5 If the validation date of the granted credit has been expired, reasons for not renewing these facilities should be mentioned.

2\6 Purpose of granting the credit facility should be accurately mentioned in details.

2\7 Full and definite details of repayments sources agreed with the customer to be transferred to his account at the bank for, should be mentioned.

2\8 Full details of the in-kind guarantee types, their current market values, and principles on which their values will be determined, should be mentioned.

(a copy of documentations of the collaterals provided by the customer should be attached, such as a copy of the real estate mortgage contract, letter of deposit lien, assignments of claim, or personal guarantee contract, etc. These collaterals should be provided once a time and if any changes in the such guarantees will be made, QCB should be notified through the next periodical report and the related documentations should be also attached).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

2\9 The customer's last audited balance sheet at the bank should be attached. The last financial analysis statement prepared by the bank about the customer's balance sheet should be also attached with this form.

2\10 The bank's manager should explain his opinion about the customer and the facilities granted according to the following points:

2\10\1 Soundness of the customer's financial structure and solvency, as well as principles, indicators and financial ratios on which the manger's opinion is based.

2\10\2 Capital adequacy of the partners and guarantors, as well as principles on which the opinion is based.

2\10\3 The manger's efficiency regarding the customer, as well as with principles on which the opinion is based.

2\10\4 Reasons and principles on which the bank depends in its ratings for the customer (excellent/standard/substandard/doubtful/bad).

2\10\5 Procedures taken by the bank to collect the due commitments of any customer whose credit facilities are rated under excellent/standard/substandard/doubtful/bad categories.

(In case of conducting repayment agreement, a copy of this agreement shall be attached with an illustration for customer's commitment).

2\10\6 If the balances of the customer's accounts exceed the granted limits, reasons of such exceeding must be mentioned accurately and determinedly. Procedures taken by the bank to make the customer pay the value of this exceeding must be also mentioned.

2\10\7 Bank's reasons for not obtaining the sufficient in-kind guarantees from the customer against the credit facilities granted to him.

2\10\8 Bank's reasons for not obtaining the personal guarantees for all partners of the limited liability partnership or for the bank's satisfaction for obtaining the personal guarantees for some partners and not for all of them in that type of the mentioned companies.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banking Risk Capital Adequacy Ratio Annex No. (17)

Implementation Instructions Basel II Framework

Pillar 1 Standardized Approach

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Instructions index Page Chapter 1 Definitions (2-6) Scope of Application (7) Chapter 2 Instructions re calculation of capital adequacy (Prudential) (8-12) Return - table no. (1) Chapter 3 Compilation of off-balance sheet data (13) Chapter 4 Data compilation in table no. (2) (14) Chapter 5 Data compilation in table no. (3) (15) Data compilation in table no. (4) (16) 1. Market risk - standardized approach (16) 2. Interest rate risk (4A-1) (16) Chapter 6 3. Specific interest rate risk (17) 4. General interest rate risk (18) 5. Equity instruments' risk (20) 6. Exchange rate risk table no. (4A-3) (22) Capital charge for operational risk (23) Chapter 7 Data compilation in operational risk table no. (5) (24) Chapter 8 Data compilation in capital adequacy table no. (6) (25) ANNEX 1 – Guidelines for issuing subordinated debt (26) ANEEX 2 – On-line Prudential Reports (30)

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Chapter 1: Definitions: -

1) QCB Qatar Central Bank 2) Department Banking Supervision Department The International Convergence of Capital Measurement & Capital Standards – A Revised Framework, popularly known as Basel II Framework relating to calculating capital adequacy, issued in June 2004 as updated vide its most recent document issued in June 2006, and other related documents/guidance notes issued by Basel Committee from time to time. 3) Basel II Framework

Reference in this Instructions relating to Basel II framework would be “International Convergence of Capital Measurement and Capital Standards – A Revised Framework, Comprehensive Version issued in June 2006”. This document is available on www.bis.org under Basel Committee publications. The components of capital retained to meet potential risk of all sorts would be constituted of three tiers. Core Capital (Tier 1) Comprises of Permanent shareholders’ equity (paid-up capital) + legal reserve + general reserve + retained earnings Less 4) Capital Adequacy • Treasury shares (bank’s own shares purchased) • Goodwill arising through consolidation of subsidiaries, merger or combination of business. • Current year’s cumulative net losses which are reviewed and audited by external Auditors

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Tier 2 Comprises of Fair value reserves (positive fair value subject to 55% discount) + risk reserve + General reserves (subject to a maximum of 1.25% of total risk weighted assets) + Subordinated debt (limited to the maximum of 50% of Tier 1. Please see detailed guidelines for raising subordinated debt in the Annex)

The total of Tier 2 elements of capital will be limited to a maximum of 100% of the total Tier 1 elements.

Tier 3 Comprises of Short-term subordinated loans to meet market risk of original maturity for a period of two years maximum, such that their balance will not exceed 250% of total Tier 1 capital required for supporting market risk. The minimum conditions for Tier 3 capital are: • Be unsecured, subordinated and fully paid-up, • Has an original maturity of at least two years • Not repayable or redeemable before the agreed repayment date and without the prior approval of QCB, • It should be subject to lock-in clause which stipulates that neither interest not principal may be paid, even at maturity, if the minimum capital adequacy ratio falls below the prescribed limit, i.e. 10%. • It should not contain restrictive clauses.

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Limits of Tier 3 • Tier 3 capital will be limited to 250% of bank’s Tier 1 capital that is required to support market risk. Accordingly a minimum of about 28.5% of market risk needs to be supported by Tier 1 capital.

The aggregate of total of Tier 2 & 3 will not exceed 100% of total Tier 1 capital.

Deductions from Capital • Deductions pursuant to “Scope of Application” of Basel II framework, will be 50% from Tier 1 & 50% from Tier 2 capital. • While deduction from Tier 1 & 2 at 50% each, bank should ensure that in case Tier 2 is not sufficient to deduct the required amount, such amount (s) may be deducted from Tier 1 capital. Limits of Tier 2 & 3, based on Tier 1 will be computed after deduction of goodwill and treasury shares, but before deduction of investments. The endorsed approach by Qatar Central Bank for 5) Standardized calculation of capital adequacy with respect to credit risk Approach and market risk and the Basic Indicator Approach for operational risk. Comprises all the state ministries, organizations and 6) Government departments that are related financially and administratively. Establishments or organizations fully owned by the state 7) Govt. and independent financially and administratively, and that Establishments have separate balance sheets.

8) Semi-Govt. Establishments in which the state is subscribing to 50% or

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Establishments more. These are multilateral banks having high ratings and satisfy 9) Development Banks the criteria provided by the Basel Committee under (MDBs) Paragraph 59 of the Framework at page 21. These MDBs carry risk weight equivalent to zero per cent. The ratings agencies are establishments that rate credit worthiness in terms of stability and capability to settle obligations in accordance with the conditions stipulated by 10) Int’l Rating QCB. Establishments The eligibility criteria governing rating agencies would be applied in accordance with paragraphs 90 to 108 , pages 27 – 31 of the Basel II framework. A bank, its branches, subsidiaries, and associates/affiliates 11) Banking Group inside and outside Qatar. Companies, in which the bank subscribes to their capital by 12) Subsidiaries 50% or more in each company. Companies in which the bank subscribes to their capital by 13) Associates 20% or more, but less than 50% in each company. Retail Loans include consumer loans, credit card receivables, small loans given to individuals and small business facilities. The maximum aggregate limit for such 14) Retail loans loans to a single entity is 2.5 million Qatari Riyals.

Loans that are granted by the bank to its customers which are secured by the collateral of residential property which 15) Mortgage loans is either self occupied or is generating rental income, provided it is wholly mortgaged in favour of the bank. 16) Loans secured by Mortgage loans granted by the bank to its customers with mortgage of real estate mortgage collateral of commercial real estate. commercial real estate 17) Overdue Loans Loans which are overdue for more than 90 days

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Book that incorporates all financial investment balances with intent to trade. A trading book would therefore 18) Trading Book constitute all investments held for trading and available for sale. The book that incorporates all the financial investment balances retained till maturity date, and also the 19) Banking Book investments in subsidiaries and associates, and all other assets and liabilities that are not part of the trading book. Institutions with a balance sheet not exceeding QR. 10 20) Small Enterprises millions. This is only an indicative limit to enable banks to exercise their judgment.

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Chapter 2: Prudential Norms on Capital Adequacy

Scope of Application

• The capital adequacy norms shall be applicable to all national banks, both on a solo and a consolidated basis. • The capital adequacy shall be calculated according to Basel II on the level of the bank and its branches on one hand, and on the level of the whole group on the other hand. • The capital adequacy ratio shall not be less than 10% in pursuance of the instructions of QCB at all times.

Investments in banking, securities & other financial entities

• Majority-owned or-controlled banking entities, securities firms and other financial entities (more than 50% equity interest) should be fully consolidated. • Significant minority investments (more than 20% but less than 50% equity interests) in banking, securities and other financial entities, banks will have a choice to: o Either consolidate their investments in these companies on a pro-rata basis, subject to the approval of QCB. QCB will consider such requests on a case-by-case basis, OR o Deduct the entire amount of investments from the capital funds (50% from Tier 1 and 50% from Tier 2)

Equity investments of 20% and below should be risk weighted at 100%.

• Any reciprocal cross holding of bank capital of locally incorporated banks will be deducted from capital.

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Significant investments in Commercial entities

• In case of significant minority or majority investments in commercial entities the following threshold levels will be applied: o Investments higher than 15% of the bank’s capital for individual significant investment in commercial entity and 60% of the bank’s capital for the aggregate of such investments will be included for consolidation. The amount to be deducted will be that portion of the investment that exceeds the materiality level indicated above. Investments below this threshold level will be risk weighted at 100%.

Investments in Insurance subsidiaries

• Investments in excess of 20% in an insurance entity should be deducted from bank’s capital base. In case of investments less than or equal to 20%, the exposure should be risk weighted 100%

Deductions of investments made pursuant to the Scope of Application of the Basel II framework, the deductions will be 50% from Tier 1 and 50% from Tier 2. Wherever, Tier 2 capital is insufficient for such deduction of investments pursuant to this section, such shortfall in Tier 2 may be deducted from Tier 1.

B) Method of filling in capital adequacy (Prudential) Return data entry for the on -balance sheet items: Table (1) Credit risk Incorporation of balances in the balance sheet : The first column of this table has to be filled in for the on-balance sheet items and off-balance sheet items according to the monthly data. The off-balance sheet items have to be filled as per the period of exposure indicated in this table.

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In local and foreign currency: direct credit facilities are to be posted under this item in addition to 1) Claims on Qatar government securities / treasury bills along with Government and balances at Qatar Central Bank, and will attract risk Qatar Central Bank: weight equivalent to zero per cent.

All direct credit facilities, debt securities and 2) Claims on GCC treasuries representing claims on sovereigns of GCC governments countries will attract 0% risk weight.

To post under this item claims in local and foreign currencies of PSEs incorporated in the State of Qatar and also in GCC which will be risk weighted at zero per cent. In case the funding is in foreign currency, then risk weight of 20% will be applied. 3) Claims on Governmental Claims on commercial entities owned by GCC Establishments (PSEs) sovereigns or public sector entities (PSEs) that operate as commercial organizations shall be treated as claims on corporates and assigned risk weight based on the corporate credit quality rating assigned by a recognised rating agency if available. Otherwise, such claims may be risk weighted at 100%. To post under this item claims’ balances whether that 4) Claims on other be in the national currency of the country or in foreign governments and central currencies, and take into account risk weight that banks corresponds with the risk weight of the credit rating for the country. To post under this item claims’ balances whether in local currency or in foreign currencies, and apply risk weight equivalent to zero per cent. Banks are required to refer to Basel Committee’s list of MDBs eligible

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5) Claims on multilateral for 0% risk weight. The list is subject to revision by development banks (MDBs) the committee from time to time. The eligibility criteria for 0% risk weight of MDBs is as per those given under paragraph 59, page 21 of Basel II framework.

Claims on banks should be assigned risk weights as per Option 2 of the Basel II framework (Para 63, page 6) Banks 22). A preferential risk weight corresponding to one category higher, subject to a floor of 20%, may be applied to claims whose original maturity period is three months or less. Claims of corporates should be risk weighted as per the ratings assigned to them by the credit rating agencies. To post under this item claims on companies and also claims on semi foreign governments establishments and securities companies which are not subject to the supervisory and organizational arrangements that correspond with the arrangements stated in Basel II framework with the exception of the claims balances on small companies, and to exclude deferred profits balances (for Islamic 7) Claims on Corporates banks and commercial banks that have Islamic branches) from the claims balances on companies. Notwithstanding the above the ratings assigned by the recognised rating agencies, for the time being it has been decided by QCB that claims on corporates will attract risk weight equivalent to 100%. Claims on securities firm will be treated as claims on banks provided these firms are subject to supervisory and regulatory arrangements comparable to those under Basel II framework. Since there are currently

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no comparable supervisory and regulatory arrangements for such firms in the State of Qatar, the claims on securities firms will be risk weighted as claims on corporates. A) Personal loans : To incorporate under this item claim balances on all personal loans and also claims on small companies (total loan amount not exceeding QR 2.5 millions) with a risk weight equivalent to 75%. B) Mortgage loans : To incorporate under this item claim of all loans guaranteed by residential and personal real estate mortgage with a risk weight equal to 75%.QCB would evaluate the preferential risk weight based on 8) Retail Loans the default experience of these exposures. C) Loans secured by mortgage of commercial real estate : To incorporate under this item claim balances on all commercial mortgage loans with risk weight equal to 100%. D) Other retail loans: to incorporate under this item all retail loans balances which have not been posted under the previous items and these have to be assigned a risk weight equal to 100%. To incorporate under this item balances of these loans after excluding the determined provisions, the suspended interest and the deferred profits, provided that the risk weight is determined as follows: 9) Overdue Loans - If the determined provisions are less than 20% of the outstanding loan balance, the risk weight is put at 150%. - If the determined provisions range from 20% to

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50% of the loan outstanding balance, then the risk weight is calculated at 100%. - If the specific provisions are more than 50% of the loan outstanding balance, then the risk weight is determined at 50%. To incorporate the following under this item : A) Cash : includes cash balances at the bank whether in local or foreign currency, the risk weight is computed at zero per cent. B) Gold: to incorporate under this item the gold balances owned actually by the bank and under its disposal, the risk weight equates zero 10) other assets per cent. C) Cash items under collection: To include under this item all cash items in the process of collection, and will be risk weighted at 20%. Others : under this item to incorporate other assets balances in the monthly position along with fixed assets, will be risk weighted at 100%.

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Chapter 3: Data entry for the Off - Balance Sheet items: The following items would be incorporated in accordance with the defined sectors and as previously stated in data entry on the balance sheet items: To incorporate under this item all unutilized credit 1) The unutilized part of facilities granted to clients and divided as per the the credit facilities: tenor (less than a year / more than a year) To incorporate under this item the uncovered part of 2) Documentary Credits the documentary credits of all types. To incorporate under this item the uncovered part of 3) Performance Bond performance bond balances. To incorporate under this item the uncovered part of 4) Other Guarantees all other guarantees balances They are financial derivative contracts to meet interest rate risk. To incorporate under this item derivative positions whether for the purposes of trading or for the banking book, and it will be posted under three 5) Interest Rates Contracts columns as follows: less than a year, from one year to two year, and more than two years; with regard to balances for more than two years, they will be posted in a detailed manner each separately in special separate table.

They are financial derivatives contracts to meet exchange rate risk and balances of derivatives, whether for purposes of trading or for banking book are incorporated under three columns as follows: less 6) Exchange Rates than a year, from one year to two years, and more Contracts than two years; as for balances for more than two years, they will be incorporated in a detailed manner, each separately in a special independent table.

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Chapter 4: Data entry in table no. (2)

Vide this table the contingent liabilities balances are processed through conversion factors in respect of each of the various items associated with the bank’s operations from table no. 1 to be converted to direct credit risk so as to conform with the items on the balance sheet as outlined in the following table: -

Conversion Description factor 1- Unutilized part of the credit facilities - less than a year 20% - more than a year 50% 2- Documentary credits 20% 3- Performance bonds 50% 4- Other guarantees 100% 5- Interest rates contracts - less than a year 0.5% - from one to two years 1% - more than two years (increases each year by) 1% 6- Exchange rates contracts - less than a year 2% - from one to two years 5% - more than two years (increases each year by) 3%

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Chapter 5: Data entry in table no. (3)

Table No. 3 incorporates the total of on-balance sheet items and off-balance sheet items, taken from Table 1 & 2. Credit conversion factors are applied to off-balance sheet items in Table 2. Adjustments for credit risk mitigation are incorporated to arrive at the net exposure after application of credit risk mitigation. The risk weights as applicable will be applied to the net exposures to arrive at risk weighted assets for credit risk.

Eligible collaterals for credit risk mitigation The following collaterals are eligible for recognition as credit risk mitigate under the simple approach:

o Cash, as well as certificates of deposits, o Guarantees o Other bonds / debt securities / Islamic Sukuks for the value guaranteed and having at least BB- rating when issued by Government or PSEs in the State of Qatar & GCC o Bonds / debt securities issued by other States having a rating of AAA to AA- o Debt securities rated and having at least BBB- ratings issued by banks or other entities and o Debt securities with at least A-3/P-3 rating for short-term debt instruments o Equity stocks listed on Doha Stock Market; recognised Stock Exchanges in GCC; and those listed in the main index of international stock exchanges. - In case of equities taken as credit risk mitigate, a 50% haircut is to be applied on the market value of shares to arrive at the amount of eligible collateral. Provided these instruments are reevaluated on a monthly basis. o A 10% haircut will be applied to securities in foreign currency, except those issued in the currency of GCC and US.

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Chapter 6: Data entry in table no. (4)

1- Market risk calculation (Standardized Approach): - Market risk comprises the following risks: - 1/1 Interest rates risk related to the financial instruments that are incorporated in the trading book. 1/2 Risk of equity instruments positions relative to the financial instruments incorporated in the trading book. 1/3 Risk of foreign currency exchange rate at the bank 1/4 Commodity positions risk at the bank 1/5 Option contracts risk 2- Banks’ Board of Directors must set up a policy for classifying investment portfolio into the trading and banking book, and the portfolio classified as held to maturity in addition to laying down policies that ensure compliance with this policy, provided the bank will not shift from one portfolio to another without the approval of Qatar Central Bank. 3- In order to determine the required capital to meet market risk, banks must comply with the items outlined in table (4) relating to calculation of market risk in the following manner: - 3/1- The specific risk is the risk of exposure to losses incurred by negative changes of debt instruments or securities as a result of factors relating to the issuer of the financial instruments. 3/2 General Market risk is the risk of exposure to losses resulting from negative variations in market rates. 2- Interest Rate Risk -table (4-A-1) The instruments covered by interest rate risk are illustratively (but not (exhaustively) the following: 2/1 Government Bonds / Securities 2/2 Commercial bonds 2/3 Deposit certificates 2/4 Treasury bills 2/5 Securities of floating interest rate

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In accordance to these instructions, the required capital must be calculated to cover interest rate risk for all interest rate positions relating to the items at the trading portfolio, both in respect of on & off balance sheet items, except for interest rate risk relating to option contracts as they are calculated in market risk table no. 4A.4 The required capital to cover interest rate risk represents the total of the capital that is required to cover the specific and general market risk.

3- Specific Interest Rate Risk 3/1 Upon measuring the capital required to cover specific risk in respect of both the long and short position, netting could be conducted between them only for the positions with identical issues. The financial instruments are deemed identical when the issuer party source is one, and also when they possess the same preferential rights in case of liquidation, and when the currency used, the distributions, and the date of maturity are identical. 3/2 The specific risk that are related to the interest rates' position for the items incorporated in the balance sheet, whether it was representing long positions or short positions would be calculated as follows : 3/2/1 The market value for the debt instrument x specific risk charge outlined in the market risk table and which is classified according to the counterparties based on the remaining period of the financial instrument tenor in case of fixed interest rate or for the remaining period for settlement date of the interest in case of the variable interest rate instruments. 3/3- Calculate the capital required to cover the specific risk for derivatives contracts in the following manner: 3/3/1- Derivatives like interest rate swaps, forward rate agreements (FRAs), foreign exchange contracts etc. are not subject to specific market risk 3/4- To incorporate total market value (total absolute values for the long and short positions) for financial instruments to be detailed based on the party committed for settlement. In this connection, it is worthwhile to refer to the following: - 3/4/1- State of Qatar’s financial instruments issued in Riyals and foreign currencies as

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also of GCC countries will be risk weighted at zero percent. 3/4/2- Other State’s financial instruments in national currency to countries with classification ranging from A- to AAA, its risk weight would be zero, whereas the countries with classification less than A, and have issued financial instruments in their national currency, would get the treatment of the financial instruments issued in foreign currencies, and would then get the risk weight according to int’l classification for each country.

4- General Interest Rate Risk 4/1- The general interest rate risk applies to the positions pertaining to the interest rates in the trading portfolio on and off balance sheet items. 4/2- To begin with, the bank must gauge the extent of its exposure to general interest rate risk by adopting the method of maturity date. 4/3- To calculate the capital necessary for covering general interest rate risk as per the maturity method, the bank must first specify maturity periods for each currency and distribute the long and short positions with the market value on the time periods and according to the coupon interest rate as stated in the market risk table. 4/4- Opposite positions, whether actual or notional, may be omitted from the maturity ladder provided they originate from the same issue with identical amounts and do not include the different issues even if issued by the same party.

And the banks may exclude swap, forward and future operations and contracts and forward rate agreements for the positions of identical issues. And to clarify method of computing general interest rate risk, we state the following: 4/5- The market value is to be distributed for all financial instruments in the trading portfolio, along with the remaining instruments exposed to the interest rate risk (such as the derivatives) over the zones and the time periods stated in the market risk table no. 2 (pertaining to the general interest rate risk) and the long and short positions are to be presented separately. 4/6- Values of the long and short positions are to be multiplied by risk coefficients to come up to the long and short positions risk weighted with risk weights.

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4/6/1- Reciprocal positions for each time period: - To be expressed in positive values, which is tantamount to the risk weighted long positions in a specific time period or the absolute value for the risk weighted short positions in the same tenor, whichever is less, and if it was processed with the time period for only a long position or short position, then the reciprocal position for this time period would equal zero. 4/6/2- Non-reciprocal positions for each time period: - Resulting from net long risk weighted positions and the short risk weighted positions for each time period. 4/6/3- Risk weighted reciprocal positions as per the zone For every time period inside the zone, there will be either a non-reciprocal risk weighted position resulting from a long position or non-reciprocal risk weighted position generated from a short position; for each zone, the following is to be taken into account: Total of risk weighted non-reciprocal long positions pertaining to the zone or the absolute value for total of risk weighted non-reciprocal short positions, whichever is less. In case all the time periods inside the zone contain long positions only or short positions only, zero value will be recorded on the grounds that it is the risk weighted reciprocal position for the zone. 4/6/4- Risk weighted non-reciprocal positions zone-wise Total of long, short and risk weighted positions with risk weight for each zone is the non-reciprocal risk weighted position for this zone. 4/6/5- Reciprocal risk weighted positions between zones: - Specification of the risk weighted reciprocal position between each two zones by conducting a regular reconciliation between the risk weighted non-reciprocal position for a zone against that pertaining to another zone; if one of them is long and the other is short, then comparison for the absolute values is carried out, and post whichever is less; whereas if the risk weighted non-reciprocal positions for each of the two zone is only long or only short, then zero value would be marked. Total of capital required to cover general market interest rate risk represents total of the absolute values for the following: -

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Total of absolute value for the reciprocal risk weighted positions in all time 10% periods Risk weighted reciprocal positions in zone (1) 40% Risk weighted reciprocal positions in zone (2) 30% Risk weighted reciprocal positions in zone (3) 30% Reciprocal positions between the two zones (1) & (2) 40% Reciprocal positions between the two zones (2) & (3) 40% Reciprocal positions between the two zones (1) & (3) 100% The absolute value for net risk weighted non-reciprocal positions for the three 100% zones 5- Equity instruments risk – table 4-A-2 To apply the capital required to cover the risk of the equity instruments on all positions of these securities incorporated in the trading portfolio with the exception of long positions in option contracts. And these instruments are represented illustratively, not exhaustively, in the following: 5/1- Common shares 5/2- Transferable securities which can be treated as equity instruments 5/3- Depository receipts (must be transferred into shares and classified according to the country issuing these shares) 5/4- Any other instruments with equity characteristics or where the bank envisages that it bears its risk. 5/5- Equity instruments derivatives or the derivatives of above mentioned instruments. To calculate the capital required for covering equity instruments risk, you have to classify firstly these instruments as per the country in which each instrument is listed, and with regard to the instruments listed in more than a country, one country is chosen, and the option must be used in a consistent manner. The capital necessary to cover the equity instruments risk represents total of the following values: - 5/5/1- The capital necessary to cover the specific risk at the rate of 8% of the total absolute values for all the equity instruments positions generating from long or short transactions including the derivatives contracts calculated for each country separately.

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5/5/2- The capital required to cover general market risk at the rate of 8% of the total absolute values for the net equity instruments positions calculated for each country separately. Netting could be conducted between the reciprocal positions for equity instruments or identical market indices in each country, which yields equity instruments positions resulting from buying or selling operations, on which the capital required for covering specific risk and the general market risk would be applied. To calculate the specific risk and the general market risk, the derivative contracts positions should be transformed into equity instruments positions according to the following:

5/5/2/1- Forward and future contracts related to equity instruments would be recorded at the market prices for an equity instrument 5/5/2/2- Future contracts associated with shares prices indices would be recorded at the market value. 5/5/2/3- Swap contracts relating to equity instrument are treated as two positions for investments. 6- Exchange rate risk – table 4-A-3 Requirements of capital necessary for covering exchange rate risk to be applied on all exchange rate risk related to all bank activities and gold. To calculate the capital required covering exchange rate risk, the position of each foreign currency and also gold is to be converted into Qatari Riyal. To exclude net US dollar position upon calculating the capital required covering the exchange rate risk due to the fixed exchange rate of the US dollar against the Qatari Riyal.

The capital necessary to cover exchange rate risk represents 8% of the following: 6/1- Total of positions resulting from net long positions or net of short positions, whichever is bigger. 6/2- Net gold position whether resulting from a long or short position. Net position for each foreign currency and gold must represent total of the following values:

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6/2/1- Net current position represents total assets minus total liabilities including interest and due charges evaluated in the intended currency. 6/2/2- Net forward and future position (total net value of forward and future contracts in addition to currency swap contracts which will not be incorporated in the net spot position for currencies) 6/2/3- Net future revenues and expenses which are not due yet and are fully covered. All positions (spot, forward & futures) must be evaluated according to the prevailing rates by applying spot market rates, and consequently future currencies positions are not to be evaluated by using forward exchange rates in view of the fact that they reflect variations of the prevailing interest rates.

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Chapter 7 : Capital charge for operational risk:

To begin with, banks in Qatar shall compute the capital requirements for operational risk under the Basic Indicator Approach. Qatar Central Bank will review the capital requirement produced by the Basic Indicator Approach for general credibility.

The Basic Indicator Approach

Banks using the basic indicator approach must hold capital for operational risk equal to the average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross income. Figures for any year in which annual gross income is negative or zero should be excluded from both the numerator and denominator when calculating the average.

gross income is defined as under :

Net interest income plus net non-interest income. It is intended that this measure should: (i) be gross of any provisions (e.g. for unpaid interest); (ii) be gross of operating expenses, including fees paid to outsourcing service providers, in contrast to fees paid for services that are outsourced, fees received by banks that provide outsourcing services shall be included in the definition of gross income; (iii) exclude realised profits / losses from the sale of securities in the banking book; realised profits / losses from securities classified as "held to maturity", which typically constitute items of the banking book , are also excluded from the definition of gross income and (iv) exclude extraordinary or irregular items as well as income derived from insurance.

Banks are advised to compute capital charge for operational risk under the Basic Indicator Approach as explained under: * Average of [gross income * alpha] for each of the last three financial years, excluding years of negative or zero gross income

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* Gross income = net profit (+) provisions & contingencies (+) operating expenses (–) profit on sale of htm investments (–) income from insurance (–) extraordinary / irregular item of income (-) loss on sale of htm investments.

* Alpha = 15 per cent

As no specific criteria for use of Basic Indicator Approach are set out in the Basel II framework, banks using this approach are encouraged to comply with the Basel Committee’s guidance on Sound Practices for the Management and Supervision of Operational Risk , February 2003.

Data entry in operational risk table – table (5) The table has to be filled in for the following particulars to arrive at the Gross Income: net interest + provision & contingencies + operating expenses (-) realized profit / losses from sale of securities in HTM category (-) extraordinary or irregular items of income (-) income from insurance (-) collection of any previously written-off loans or income derived from disposal of real estate etc during the income This will enable arriving at the gross income as per the definition of GI given by Basel Committee. With regard to Islamic banks and Islamic branches for commercial banks, net operation revenues are to be established after excluding the share of absolute investment deposits from net profit & loss.

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Chapter 8: data entry in capital adequacy account table –table (6) Vide this table the items eligible for capital funds as required by QCB will be incorporated in the Table. As for fair value reserve, a discount of 55% will be applied to the difference between the book value and the market value to reflect the potential volatility in this form of unrealized capital. This should be applied on an aggregate net-basis (portfolio wise) for the purpose of calculating Tier 2 capital. The same discount factor is to be applied on the asset side on the difference between the market value and book value for the purpose of calculating risk weighted assets. The general risk reserve should not exceed 1.25% of the risk weighted assets. The total risk weighted assets are determined by multiplying the capital requirements for market risk and operational risk by 10 (i.e. reciprocal of the minimum capital ratio of 10%). Credit risk is already risk weighted hence need not be multiplied by the factor.

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ANNEX 1

Detailed guidelines for issuing subordinated debt Banks’ Capital Raising Options – Subordinated term debt

Subordinated term debt comprises all conventional unsecured borrowing instruments subordinated to all other liabilities of the bank except the share capital as recognised under Qatar regulations. To be eligible for inclusion in Tier 2 capital, these instruments will be limited to a maximum of 50% of Tier 1 capital, and should fulfill the following minimum criteria:

1. Maturity: The subordinated debt must have a minimum term to maturity of over five years;

2. It should be fully paid-up ;

3. Subordination: The term of the debt agreement should ensure that the claims of the lender are fully subordinated to those of the unsubordinated creditors. The subordination provisions should meet the following criteria:

• The claims of the subordinated creditors should rank behind those of all unsubordinated creditors.

• To the extent possible, creditors should waive their rights to set off amounts they owe the bank against the subordinated amounts owed to them by the bank.

• The only events of default should be a) non-payment of any amount due and payable (principal and interest only) under the debt agreement, and b) the winding up of the institution or the borrower.

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• The remedies available to the subordinated creditor in the event of default in respect of the subordinated debt should normally be limited to: a. Petitioning for winding up of the institution or the borrower. b. QCB feels that there should be no blanket right to sue for unpaid amounts because this might enable subordinated creditors to obtain full payment through the courts shortly before the bank goes into liquidation, thus reducing the cash available to depositors. However, if it is legally impossible to limit the remedies available to lenders to those stated above, the lender may have the right to sue for unpaid principal which is due and payable under the debt agreement, provided the bank has an option to defer repayment for at least six months after the contractual repayment date. The bank should also have the option to defer interest payments until a dividend is paid. Moreover, an event of default should not accelerate the debt in the sense of weakening the subordination provisions or permitting repayment outside a winding-up. c. The debt agreement should expressly exclude all other remedies. A bank should always provide the QCB with written confirmation that it has received a legal opinion from its legal advisor stating that these subordination requirements have been met.

4. Applicable Law: The debt agreement should normally be subject to Qatari Laws. Other laws are acceptable, but only where it is necessary for the success of the issue. In cases where the debt is issued under overseas law, QCB should be satisfied that adequate degree of subordination can be achieved under the overseas law. The issuing bank should obtain an opinion in this regard from reputable and experienced lawyers in the concerned country.

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

5. Trigger clauses: The debt agreement should not contain any clause which might require early repayment of the debt (e.g. cross default clauses, negative pledges and restrictive covenants), or which might make the debt more expensive (i.e. a clause which leads to an increase in the interest paid on the debt under certain circumstance). This is without prejudice to the right of the lender to petition for winding up of the borrower in the event of borrower’s failure to meet his debt servicing obligations.

6. Repayment: The debt agreement should not provide for a put option exercisable by the lenders. It can, however, provide the bank with the call option for early repayments, which can only be exercised with the QCB’s prior written agreement. QCB will only agree where it is satisfied that the bank’s capital will remain adequate for at least two years after repayment. Note holders should be made aware of the restrictions on early repayment, either through the loan agreement, or in the offer documents or through other appropriate means.

Prior to agreeing to early repayment the bank should provide the QCB with its capital plan showing that its capital will remain above the minimum prescribed level after repayment, and that it is likely to remain so for at least two years.

7. Amortisation: During the last four years to maturity, a cumulative discount (or amortization) of 20% per year will be applied to reflect the diminishing value of these instruments. Calculation of percentage eligible for inclusion within supplementary capital shall be based on the following: Remaining Term to Maturity Percentages From 4 to less than 5 years 80 From 3 to less than 4 years 60 From 2 to less than 3 years 40 From 1 to less than 2 years 20 Less than 1 year 0

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

8. Step-ups: There are two methods of treating subordinated debt which includes a step-up, which a bank should adopt:

• Where the sum of all possible step-ups is no more than 50 basis points in the first ten years of the issue or not more than 100 basis points over the whole life of the issue, the debt may be treated as at its original maturity.

• Issues with step-ups of more than 50 basis points in the first ten years of an issue, or more than 100 basis points over the life of an issue should be treated as term debt which matures at the date the step-up is triggered.

The limits on step-ups are cumulative and apply to the all-in cost of debt to the bank. QCB objects to high step-ups as they can make a bank’s capital expensive and defeats the very rationale of not calling the issue. Further, subordinated debt to be eligible for inclusion in the capital base, no step-up is to be allowed in the first five years.

Banks should discuss proposed step-ups with the QCB in advance to ensure that the same meet the above criteria. At times, a floating rate debt issue may provide for a change of benchmark interest rate from one standard to another (e.g. from a T-bill rate to a LIBOR rate) in case of failure to exercise the call. The QCB will take into consideration whether any such changes in reference rate constitutes an excessive step-up. Similarly, QCB will like to consider issues containing embedded options, e.g. issues containing options for the interest rate after the step-up to be at a margin over the higher of the two (or more) reference rates, or for the interest rate in the previous period to act as a floor. The inclusion of such options may adversely affect the funding cost of the borrower, and indirectly imply a step-up.

Banks can raise, with the approval of their Boards, subordinated debt as Tier 2 capital, subject to the above terms and conditions provided that total supplementary capital shall not exceed 100% of the Tier 1 capital.

Tenth Edition Banks/March 2008 Part (XII): Tables, Forms and Filling In Instructions

Credit Polices and Concentrations Annex No. (18)

Statement No. (1) Total of Overdrafts and Overdrawn Accounts As at the end …./…./…….

Bank Name: ( In QR '000') Total NO. Description Granted Balance 1- Overdrafts for Financing the Working Capital 2- Overdrafts for Financing Payments and Self- Liquidating Facilities 2/1 For financing Construction Contracts 2/2 For Financing Leasing and Other Transferred Instruments 3- Overdraft to finance trading in securities, currencies, commodities and metals 4- Overdrawn Accounts by Cash Collaterals and Banking Guarantees and Undertakings 5- Overdrawing the Accounts for Emergency Purposes 5/1 Overdrawing Current Accounts of VIP Customers with Temporary Solvency (Total) 5/2 Overdrawing Accounts of Individuals against Slaries for not more than two months, and with not more than two-month salary (Total) 6- Overdrawn Accounts collateralized by In-Kind Guarantees for Different Purposes. Please refer to statement no. (2) in page no. (452) 7- Overdrawn Accounts for Crdit Cards Purposes 8- Other Overdrafts and Overdrawn Accounts - Not included in the items no. (1-7). Total

Tenth Edition Banks/March 2008 Part (XII): Tables, Forms and Filling In Instructions

Credit Polices and Concentrations Annex No. (19)

Statement No. (2) Details of Other Overdrafts and Overdrawn Accounts Collateralized by In-kind Guarantees Mentioned in items no. (6) in Statement no. (1)

Amounts in QR '000' Ratio of Ratio to Total Guarantee Guarantee Account No. Customer Name Guarantees Equities Type Value To Debts Granted Balance

Total

Tenth Edition Banks/March 2008 Part (XII): Tables, Forms and Filling In Instructions

Bank Investmants Annex No. (20) Assessment of Financial Investments Inside and Outside Qatar - All Banks (1/1) - 31\12\….. Bank Name: ……………………………………………..

Investment Position at 31/12/…… - Last Year Investment Position at 31/12/…… - Current Year

Net Changes in Balance of Fair Value Fair Value Reserve at Trading in Official Markets Reserve during the Year 31/12/…….

Profit/Loss of Investments Type and Name of Investment registered in the Profit/Loss Account during the year Currency Type

Investment Nature Investment Posted to No. of Unts No. of Unts As a result of Maturity Date (If Found) Loss Provision Loss Listed Unlisted Provision Loss Profit/Loss Account Last Year Current Year Revaluation Evaluation Evaluation Method* Start Start Date of Activity Investment as a result of Selling Balance after Evaluation Balance after Evaluation Investment Entity Investment According to Country

1- Investment for trading

1/1 Inside Qatar

"

"

"

1/2 Outside Qatar

"

"

"

Total

2- Investment for Selling

2\1 Inside Qatar

"

"

"

2\2 Outside Qatar

"

"

"

Total

3- Investments Held for Maturity

3\1 Inside Qatar

Tenth Edition Banks/March 2008 Part (XII): Tables, Forms and Filling In Instructions

Assessment of Financial Investments Inside and Outside Qatar - All Banks (1/1) - 31\12\….. Bank Name: ……………………………………………..

Investment Position at 31/12/…… - Last Year Investment Position at 31/12/…… - Current Year

Net Changes in Balance of Fair Value Fair Value Reserve at Trading in Official Markets Reserve during the Year 31/12/…….

Profit/Loss of Investments Type and Name of Investment registered in the Profit/Loss Account during the year Currency Type

Investment Nature Investment Posted to No. of Unts No. of Unts As a result of Maturity Date (If Found) Loss Provision Loss Listed Unlisted Provision Loss Profit/Loss Account Last Year Current Year Revaluation Evaluation Evaluation Method* Start Start Date of Activity Investment as a result of Selling Balance after Evaluation Balance after Evaluation Investment Entity Investment According to Country

"

3\2 Outside Qatar

"

Total

4- Investments of Subsidiaries

4\1 Inside Qatar

"

4\2 Outside Qatar

"

5- Other Financial Investments

5\1 Inside Qatar

"

5\2 Outside Qatar

"

Total

1- Total Investments Inside Qatar

2- Total Investments Outside Qatar

Bank's Total Investments

Compliance Officer Signature Account Auditor's Signature and Stamp Bank's Signature and Stamp

* Evaluation Mathod:

Bid Price in Official Markets = O. M. Price in Non-Offical Markets = N.O. M Price in Portofolios and Mutual Funds = P. F Cost Price = C Value according to Cash Flows = C. F Other Methods = O

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Instructions on Members of Board of Directors Annex No. (21)

Questionnaire of Companies Candidate for Board of Directors or Major Shareholder

1- Company name: 2- Establishment Country: 3- Establishment Date: 4- Commercial Registry No.:

Questionnaire Yes No 5- Is the company conducting a financial service activity? 6- Did the company have a member of board of directors or a manager of any

company whose license had been cancelled or liquidated? 7- Has the company ever seized to settle debts or made any settlements to

reschedule such debts? 8- Has a verdict been issued against the company because of conducting any

activity without license? 9- Please, mention names of companies with which the company's board of directors has a direct or indirect relation? Please mention nature and period of the relationship.

10- Mention names of board of directors and executive managers of the company. 11- Mention names and quotas of the major founders of the company.

I hereby admit that all the mentioned information in my answers on the above-mentioned is complete and correct. I promise to notify the QCB immediately of any changes that may occur in the above information.

Name:………………………… Signature:…………………….. Date:………………………….

• If the answer is "yes", please mention the details. • Organizational chart of the company should be attached. • Three year audited balance sheet should be attached

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table (1\3) Bank Investments Details of Balances and Movements of Financial Derivatives held for Trading or Hedging Purposes Annex No. (22) 1\1 - 31\12\….. Bank Name: …………………………………………….. Position at the beginning of the year January 1, 20…. Position at the end of period June 30, 20…. 1 2 3 4 5 6 7 8 9 10 Fair Value Effect in Deal Derivative Fair Value / Cost Fair Value Fair Value / Cost to Purpose Notional / Contract Amounts Notional / Contract Amounts No. Instruments to Close Reserve Balance Close Reserve Income Balance Statement 6-12 Positive/Negative - Up to 6 Positive/Negative - Hedging Up to 6 mths 1-3 yrs Over 3 yrs 6-12 mths 1-3 yrs Over 3 yrs Dr / Cr Dr Trading mths FV Dr / Cr mths FV Cr Cash Fair Value Flow Forward Exchange Contracts 1 2 Purchased Call / Put Options 1 2 Written Call / Put Options 1 2 Futures Contracts 1 2 Interest Rate Swaps 1 2 Currency Swaps 1 2 Others (Specify) 1 2 Compliance Officer Signature Account Auditor Signature & Stamp Bank Signature & Stamp * Column (5, 8): Fair Value is calculated according to the requirements of standard (39). The Positive +ve fair value appears within the assets and the Negative fair value appears within the liabilities. * Column (6, 9): Fair Value Reserve is used as to the hedging operations for cash flow purpose, in which its revaluation value is recorded in fair value reserve according to requirements of standard. * Column (10): Includes the realized profit and losses of fair value reserve for each operation, and the realizes profit and losses of each operation, entering and exiting from during the period, even if it has no existing balance at the beginning or the end of period, in addition to the profit and losses of revaluation the existing operations.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments Annex No. (23) Table (1\4) Bank: ………………………… Details of Financial Derivatives for Hedging Purposes At 31\12\……

Hedging Derivatives Hedged Items Risk Hedged Deal Number Description Description Amount Fair Value/ Cash Flow

Compliance Officer Signature Account Auditor Signature & Stamp Bank Signature & Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments Annex No. (24)

Table (2/1) Detailed of Balances, Movements & Assessment of Financial Investments For Fiscal Period 1\1 - 30\6\.. Bank Name: …………………………………………….. (For Commercial Banks) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Position As in 31\12 from Movements on investment Effects of Movements from 1\1 - 30\6\.. previous year Accounts from 1\1 - 30\6\.. On: Sales & Fair Value Revaluation Fair Value Reserve as result Type & Name of Purchases Profit/Loss Account as result of: Reserve Movements of: Movements &

Investment 30\6\.. Balance to Country dated dated 30\6\.. Dated 30\6\.. Sale +ve, (- Debit Credit Debit Credit BookNet Value of Sale +ve, (-ve) Revolution +ve, Revolution +ve, (- Balance Fair Value investment investment* Currency Type Currency Provision ve)

Investment Dated 30\6\.. Investment Dated (-ve) ve) Provision Balance dated Book Balance of Reserve Balance Reserve Book Balance of Investment Net BookNet value of Investment Investment Entity According 1. Investment for trading purpose 1\1 Inside Qatar 1- 2- 3- 1\2 Outside Qatar 1- 2- 3- 2. Investment for Selling purpose 2\1 Inside Qatar 1- 2- 3-

2\2 Outside Qatar 1- 2- 3-

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Position As in 31\12 from Movements on investment Effects of Movements from 1\1 - 30\6\.. previous year Accounts from 1\1 - 30\6\.. On: Sales & Fair Value Revaluation Fair Value Reserve as result Type & Name of Purchases Profit/Loss Account as result of: Reserve Movements of: Movements &

Investment 30\6\.. Balance to Country dated dated 30\6\.. Dated 30\6\.. Sale +ve, (- Debit Credit Debit Credit BookNet Value of Sale +ve, (-ve) Revolution +ve, Revolution +ve, (- Balance Fair Value investment investment* Currency Type Currency Provision ve)

Investment Dated 30\6\.. Investment Dated (-ve) ve) Provision Balance dated Book Balance of Reserve Balance Reserve Book Balance of Investment Net BookNet value of Investment Investment Entity According 3. Investment holding for maturity 3\1 Inside Qatar 1- 2- 3- 3\2 Outside Qatar 1- 2- 3- 4. Other investments ** 4\1 Inside Qatar 1- 2- 3- 4\2 Outside Qatar 1- 2- 3- Inside Qatar Total Outside Qatar Total Inside & Outside Qatar Total Compliance Officer Signature Account Auditor Signature & Stamp Bank Signature & Stamp

(5) =(3) - (4) (13) = (11) - (12) (11) = (3)+ (7) - (8) + (9) - (10) (18) = (6) ± (16) ± (17) * Book value of investment = Investment balance after last assessment for its fair value. ** As the investments in the subsidiary or colleague company or any other financial investment not classified above.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banks' Relation with QCB The License, Registration and Fees Annex No. (25)

License Application Form – National Bank

(Form (A) – Banks) 1- Name of Applicant Bank: 2- Address: Tel. no.: Fax no.: 3- Activity Type: Conventional Islamic Commercial Bank Specialized Bank Real Estate Bank Industrial Bank Others (should be filled in) 4- Capital: Authorized Capital: Paid-up Capital: (Paid-up capital required to start up the activity should not be less than QR 1 billion). 5- Suggested Location: 6- Documents to be submitted: • Articles of incorporation. • Statute. • Economic feasibility study including business plans, strategies, budgets and financial ratios for three years. • List of names, nationalities, addresses and shares' percentages of founders. • Undertaking of founders (in conformity with the attached form). • Any other necessary information. • License application fees are nonrefundable QR 50,000. Applicant's Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Undertaking

We, the undersigned herein, confirm that we have read the decree law no. (33) of the year 2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and articles of the law. Accordingly, we undertake that we are fully committed to articles and provisions of the mentioned law and to fulfill requirements of the license application form, to comply with all related laws, regulations and instructions in the state of Qatar, and to meet QCB's requirements and previous, current and next instructions that arrange, supervise and control activities of banks. We also undertake that the license application form information, data and attached documentations are correct and accurate, and that we have no necessary information that may affect QCB's approval or disapproval, except what we have mentioned hereby. We finally confirm our responsibility for any incorrect data or information.

Signatures of Establishing Committee Members

Name: Description: Signature: Name: Description: Signature: Name: Description: Signature: Name: Description: Signature: Name: Description: Signature:

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

License Application Form – Foreign Bank’s Branch in Qatar

(Form (B) – Banks) 1- Name of Applicant Bank: 2- Nationality: 3- Home Country Address: Tel. no.: Fax no.: 4- Headquarter's Start Date of Activity: 5- Activity Type: Conventional Islamic Commercial Bank Specialized Bank Real Estate Bank Industrial Bank Others (should be filled in) 6- Branch's Capital: (Paid-up capital required to start up the branch's activity should not be less than QR 1 billion). 7- Suggested Location: 8- Documents to be submitted: • Certificate from the home country approving the registration of the company as a joint-stock. • Approval of the home country bank's board of directors. • Approval of the home country supervisory authority. • A certificate from the home supervisory authority approving that the applicant bank is committed to the home country banking laws and prudential guidelines. • A list of names of the headquarter and branches in the home country and other countries. • A list of numbers, names, nationalities, locations and share percentages of sister companies and subsidiaries including their activities. • Undertaking of the headquarter (in conformity with the attached form).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

• Audited consolidated balance sheets and financial ratios of the parent company during three years. • Economic feasibility study including business plans, strategies, budgets and financial ratios for three years. • Capital adequacy ratio of the parent company for three years. This ratio should not be less than the Basel minimum capital requirements during the mentioned period. • List of names of members of board of directors and executive officers of the parent company. • International rating category conducted by the international rating agencies. • Any other necessary information. • License application fees are nonrefundable QR 50,000.

Applicant's Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Undertaking

We, the undersigned herein, confirm that we have read the decree law no. (33) of the year 2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and articles of the law. Accordingly, we undertake that we are fully committed to articles and provisions of the mentioned law and to fulfill requirements of the license application form, to comply with all related laws, regulations and instructions in the state of Qatar, and to meet QCB's requirements and previous, current and next instructions that arrange, supervise and control activities of banks. We also undertake that the license application form information, data and attached documentations are correct and accurate, and that we have no necessary information that may affect QCB's approval or disapproval, except what we have mentioned hereby. We finally confirm our responsibility for any incorrect data or information.

1Name: Description: Signature: Application Date:

1 This application should be signed by the parent company's chairman of board of directors.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

License Application Form – Branch inside Qatar

(Form (C) – Banks) 1- Name of Applicant Bank: 2- Branch Type: Branch Mobile Branch Conventional Branch Islamic Branch

3- Suggested Location: 4- Documents to be submitted: • Approval of the national bank's board of directors. • Approval of the foreign bank's headquarter or regional office. • Economic feasibility study including business plans, strategies, budgets and financial ratios for three years. • Undertaking of the license applicant (in conformity with the attached form). • List of names of the major officers of the branch. • Any other necessary information. • License application fees are nonrefundable QR 15,000.

Applicant's Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Undertaking

We, the undersigned herein, confirm that we have read the decree law no. (33) of the year 2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and articles of the law. Accordingly, we undertake that we are fully committed to articles and provisions of the mentioned law and to fulfill requirements of the license application form, to comply with all related laws, regulations and instructions in the state of Qatar, and to meet QCB's requirements and previous, current and next instructions that arrange, supervise and control activities of banks. We also undertake that the license application form information, data and attached documentations are correct and accurate, and that we have no necessary information that may affect QCB's approval or disapproval, except what we have mentioned hereby. We finally confirm our responsibility for any incorrect data or information.

2Name: Description: Signature: Application Date:

2 This application should be signed by the chief executive officer, the general manager, or the officer authorized by the national bank's board of directors, and by the foreign bank's regional manager or his representative.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

License Application Form - National Bank’s Expansion outside Qatar

(Form (D) – Banks) 1- Name of Applicant Bank: 2- Activity Type: Conventional Islamic Branch Representative Office Offshore banking unit Others

3- Host Country Country: City: 4- Capital: 5- Documents to be submitted: • Approval of the national bank's board of directors. • Approval of the host country supervisory authority. • A certificate from the host supervisory authority approving that they adopt the international standards and principles of the consolidated supervision and they will cooperate with Qatar Central Bank in the field of information exchange and inspecting visits. • Economic feasibility study including business plans, strategies, budgets and financial ratios for three years. • List of names of the major officers of branch, representative office, offshore banking unit. • Undertaking of the license applicant (in conformity with the attached form). • Any other necessary information.

Applicant's Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Undertaking

We, the undersigned herein, confirm that we have read the decree law no. (33) of the year 2006, concerning Qatar Central Bank (QCB) and fully understood all provisions and articles of the law. Accordingly, we undertake that we are fully committed to articles and provisions of the mentioned law and to fulfill requirements of the license application form, to comply with all related laws, regulations and instructions in the state of Qatar, and to meet QCB's requirements and previous, current and next instructions that arrange, supervise and control activities of banks. We also undertake that the license application form information, data and attached documentations are correct and accurate, and that we have no necessary information that may affect QCB's approval or disapproval, except what we have mentioned hereby. We finally confirm our responsibility for any incorrect data or information.

3Name: Description: Signature: Application Date:

3 This application should be signed by the chief executive officer, the general manager, or the officer authorized by the board of directors.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banks' Relation with QCB The License, Registration and Fees Annex No. (26)

License Fees Received by QCB

Forms - Banks QR License Application Form - National Bank 50000 License Application Form - Foreign Bank’s Branch in Qatar 50000 License Application Form - Branch inside Qatar 15000 License Application Form - Foreign Bank's Representative Office 15000 License Application Form - Offshore Banking Unit 20000 License Extension Application Form - National Bank 25000 License Extension Application Form - Foreign Bank’s Branch in Qatar 25000 License Extension Application Form - Branch inside Qatar 7500 License Extension Application Form - Foreign Bank's Representative Office 7500 License Extension Application Form - Offshore Banking Unit 10000 Annual Fees - Banks Annual Registration Fees – Headquarter or Branch (A) 50000 Annual Registration Fees – Branch inside Qatar 30000 Annual Registration Fees – Foreign Bank's Representative Office 20000 Annual Registration Fees – Offshore Banking Unit 30000 Other Fees - Banks Activity Starting up Fees - Bank, Branch, Representative Office or Offshore 11000 Banking Unit 1 License Application Fees - Bank, Representative Office or Offshore Banking 11000 Unit 2

1 Fees shall be paid only once. 2 Fees shall be paid only once.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Liquidity Ratio Annex No. (27)

Fines Table For Violating Liquidity Ratio

Decrease Amount In QR '000,000' Decrease Ratio 2000 & -10 10 - 100 100 - 500 500 - 1000 1000 - 2000 more -5% 250 500 750 1000 1500 2000 5 % - 10 % 500 750 1000 1500 2000 2500 10 % - 20 % 750 1000 1500 2000 2500 3000 20 % - 30 % 1000 1500 2000 2500 3000 3500 30 % - 50 % 1500 2000 2500 3000 3500 4000 50 % & more 2000 2500 3000 3500 4000 5000

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Liquidity Ratio Annex No. (28) Form No. (1) Calculation Form of Liquidity Ratio For the month ended …../…./20…. Bank Name: ……………………………………………. (In QR '000')

Description Amount Weighted Weight Amount After Weighting

Numerator 1 Cash in hand 100% 2 Balances due from QCB 100% 3 Balances due from banks inside Qatar for one year 100% 4 Balances due from banks outside Qatar for one year 100%

5 Net balances due from the headquarter and/or outside branches + (- ) 100% 6 Negotiable securities inside Qatar* 100%

7 Negotiable securities outside Qatar after provision is deducted: A- Shares 80% B- Others 100% Numerator Total (After Weighting) Denominator 1 Customer Deposits 25% 2 Deposits due to banks (Interbank) for one year 45% 3 loans and debt securities Less than a year 40% One year up to two years 30% Two years up to three years 25% More than three years 20% 4 Letters of Collateral (Guarantees) 3% 5 Unused ceilings of credit facilities 30% 6 Undertakings and acceptances 30% 7 All forward contracts 3% 8 Balance of non-subscribed amounts 50% 9 Others 3% Denominator Total (After Weighting)

Numerator Total Denominator Total = = (100% as a minimum) (Weighting) Bank's Authorized Signature *After fair value reserve and provision are deducted

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Liquidity Ratio Annex No. (29) Form No. (2) Calculation Form of Liquidity Ratio For the month ended …../…./20…. Bank Name: ……………………………………………. (In QR '000') Decrease Decrease Days Numerator Denominator Ratio Fine Amount (In Riyals) Ratio Amount

Total Fines

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Liquidity Ratio Annex No. (30) Form No. (3) Recording Fines Form of Violating Liquidity Ratio For the month ended …../…./20….

Bank Name: ……………………………………………. No. of Exceeding Days: Total Fines: QR

Explanation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Ratio Annex No. (31) Form No. (1) Calculation Form of Credit Ratio For the month ended …../…./20…. Bank Name: ……………………………………………. (In QR '000') Item No. in the monthly Description Amount balance sheet Numerator Net direct credit facilities = (total direct credit facilities - debt 1 provision - suspended interests - suspended profits) 105 (-) 20601 (-) 20605 (-) 20708 2 Acceptances 301010203 3010203 Numerator Total (After Weighting) Denominator 1 Customer Deposits 203 2 Borrowing from fireign banks and debt securities* A- Borrowing from foreign banks** 202020103 202020303 B- Debt securities 204 3 Equities minus net fixed assets and net investments*** A- Equities (Tier1) 20801 B- Net fixed assets (fixed assets after depreciation) (-) 107 C- Net investmants = (total investments - provision - Fair value reserve) (-) 103 (-) 106 20603 20604 2080201 20709 Denominator Total (After Weighting)

Numerator Total Denominator Total = (90% as a maximum) (Weighting) Bank's Authorized Signature *100% as a maximum of (Tier 1) **50% as a maximum of (Tier 1) ***Denominator of shall be deducted if the result of item no. (3) is negative according to circular no. 46/2006

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Ratio Annex No. (32)

Fines Table Of Violating Credit Ratio

Increase Amount In QR '000,000' Increase Ratio

-10 10 - 100 100 - 500 500 - 1000 1000 & more

-5% 250 500 750 1000 1500 5 % - 10 % 500 750 1000 1500 2000 10 % - 20 % 750 1000 1500 2000 2500 20 % - 30 % 1000 1500 2000 2500 3000 30 % & more 1500 2000 2500 3000 3500

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Ratio Annex No. (33) Form No. (1) Calculation Form of Credit Ratio For the month ended …../…./20…. Bank Name: ……………………………………………. (In QR '000')

Total Special Provision, Credit Numerator Increase Days Credit/Finance Suspended Interests & Denominator Ratio Ratio Fine Amount (1-2) Amount (1) Deferred Profits (2) %

Total Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Ratio Annex No. (34)

Form No. (2) Recording Fines Form of Violating Credit Ratio For the month ended …../…./20….

Bank Name: ……………………………………………. No. of Exceeding Days : Total Fines: QR

Explanation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Ratio of Overdraft To Credit Facilities Annex No. (35)

Fines Table Violating Ratio of Overdraft To Total Credit Facilities

Increase Amount In QR'000,000' Increase Ratio (-10) (10 - 50) (50 - 100) (100 - 500) (500 & more)

-5% 250 500 750 1000 1500 5 % - 10 % 500 750 1000 1500 2000 10 % - 15 % 750 1000 1500 2000 2500 15 % - 20 % 1000 1500 2000 2500 3000 20 % & more 1500 2000 2500 3000 3500

Tenth Edition Banks/March 2008 Part (XII)- Tables, Forms and Filling In Instructions

Ratio of Overdraft To Credit Facilities Annex No. (36) Form No. (1) Calculation Form of Ratio of Overdraft To Total Credit Facilities For the month ended …../…./20…. Bank Name: ……………………………………………. Date:…………………………. (In QR '000') (2) Direct Credit (3) Ratio % Increase Fine Amount Days (1) Overdraft Increase Ratio Facilities (1-2) Amount (in Riyals)

Total Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Ratio of Overdraft To Credit Facilities Annex No. (37)

Form No. (2) Recording Fines Form of Violating Ratio of Overdraft To Total Credit Facilities For the month ended …../…./20….

Bank Name: ……………………………………………. No. of Exceeding Days: Total Fines: QR

Explanation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments and Financing Policies For Islamic Banks Annex No. (38) Form No. (1) Calculation Form of Total International Financing Ratio* For the month …………/2……. Bank Name: …………………………………………… No. of Exceeding Days: ………………… Maximum: 70% of the Customer Deposits (In QR '000')

Transactions Ratio of (1) To (2) Increase (3) Increase Fine Days (1) Customer Deposits Amount Ratio Amount

Fines Total * Total of item 5\2 in monthly balance sheet Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments and Financing Policies For Islamic Banks Annex No. (39)

Form No. (2) Recording Form of Fines of Violating Total International Financing Ratio For the month ……………./2…….

Bank Name: ……………………………………………. No. of Exceeding Days: Total Fines: QR

Explanation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments and Financing Policies For Islamic Banks Annex No. (40) Form No. (3) Calculation Form of Ratio of Investments in Real Estate (Circulated Investments), Other Real Estate and Assets for purposes of (Trading/Leasing), and Real Estate for Bank Use For the month ……………./20……. Bank Name: ……………………………………………No. of Exceeding Days: ………………… Maximium: 40% of the Capital and Reserves (In QR '000') Total Ratio To Ratio To (1) Increase Increase Total Increase Increase Days Capital & Capital & Fine Amount Trading Ratio Amount Leasing Ratio Amount Reserves Reserves / Leasing

Total Fines

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments and Financing Policies For Islamic Banks Annex No. (41) Form No. (4) Calculation Form of Ratio of Investments in Real Estate (Circulated Investments), Other Real Estate and Assets for purposes of (Trading/Leasing) For the month ……………/20…. Bank Name: ……………………………………………. No. of Exceeding Days: Total Fines: QR

Explanation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments and Financing Policies For Islamic Banks Annex No. (42)

Fines Table of Violating Total International Financing Ratio

Increase In QR '000,000' Increase Amount Ratio (-5) (5 - 50) (50 - 200) (200 - 500) (500 & more)

-5% 500 1000 1500 2000 2500 5 % - 10 % 1000 1500 2000 2500 3000 10 % - 20 % 1500 2000 2500 3000 3500 20 % - 30 % 2000 2500 3000 3500 4000 30 % - 50 % 2500 3000 3500 4000 4500 50 % & more 3000 3500 4000 4500 5000

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank Investments and Financing Policies For Islamic Banks Annex No. (43)

Fines Table of Violating Ration of Investments in Other Real Estate and Assets For Purposes of (Leasing/Trading)

Increase In QR '000,000' Increase Amount Ratio -10 10 - 100 100 - 500 500 -1000 1000 & more

-5% 500 1000 1500 2000 2500 5 % - 10 % 1000 1500 2000 2500 3000 10 % - 20 % 1500 2000 2500 3000 3500 20 % - 30 % 2000 2500 3000 3500 4000 30 % - 50 % 2500 3000 3500 4000 4500 50 % & more 3000 3500 4000 4500 5000

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Ratio of Assets in Foreign Currencies Annex No. (44)

Form No. (2) Recording Form of Fines of Violating Ratio of Assets in Foreign Currencies To Liabilities in Foreign Currencies For the month ……………./20…….

Bank Name: ……………………………………………. No. of Exceeding Days: Total Fines: QR

Explanation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Ratio of Assets in Foreign Currencies Annex No. (45)

Form No. (1) Calculation Form of Ratio of Assets in Foreign Currencies To Liabilities in Foreign Currencies For the month ……………./20……. Bank Name: ……………………………………………. (In QR '000') Assets in Liabilities in Decrease Decrease Days Foreign Foreign Ratio Fine Amount Ratio % Amount Currencies Currencies

Total Fines Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Ratio of Assets in Foreign Currencies Annex No. (46)

Fines Table of Violating Ratio of Assets in Foreign Currencies To Liabilities in Foreign Currencies

Decrease Amount In QR '000,000' Decrease Ratio (-5) (5 - 50) (50 - 200) (200 - 500)(500 - 1000) (1000 & more)

-5% 250 500 750 1000 1500 2000 5 % - 10 % 500 750 1000 1500 2000 2500 10 % - 20 % 750 1000 1500 2000 2500 3000 20 % - 30 % 1000 1500 2000 2500 3000 3500 30 % - 50 % 1500 2000 2500 3000 3500 4000 50 % & more 2000 2500 3000 3500 4000 5000

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Instructions on Members of Board of Directors Annex No. (47)

Bank Name: …………………. Attachment No. (1)

Personal Questionnaire of Candidate for Board of Directors or Major Shareholder

1- Name:……….……………………………………………………………………… 2- Nationality:………………………………………………………………………… 3- Current Position and its Nature:……………………………………………………. 4- Current Address in Qatar: …………………………………………………………. 5- Permanent Address: ……………………………………………………………….. 6- Birth Date and Place: ……………………………………………………………… 7- Academic Qualifications and Field of Specialization: ...... ………………………………………………………………………………………... 8- Other Experiences: ……………………………………………………………….... …………………………………………………………………………………………

Questionnaire Yes No 9- Have you been convicted, in any country, of crime involving moral turpitude or dishonesty? (If "yes", please mention details) 10- Have you been a member of board of directors or a manager of any company whose license had been cancelled or liquidated by a court order? (If "yes", please mention details?) 11- Have you ever declared your bankruptcy or seized to pay your debts or have you made any settlements to reschedule your debts? (If "yes", please mention details?) 12- Has somebody interfered to be a member of the board of directors or to perform your functions (when elected)? (If "yes", please mention details?) 13- Do the companies in your answers on questions no. (14 and 15) have a business relation with the candidate bank for the board of directors? (If "yes", please mention details?)

14- Please, mention names of companies that you have a direct or indirect relation with their management during the last five years. As well, please mention nature and period of the relationship:……………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …… . 15- Please, mention names of companies in which you are currently a member of board of directors or in which you and your own family members (Wife and children) have more than 5% of the votes: …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… …………………………………………………………………………………………………………… .

I hereby admit that all the mentioned information in my answers on the above-mentioned are complete and correct. I promise to notify the Qatar Central Bank immediately of any changes that may occur in the above information.

Name:………………………… Signature:…………………….. Date:………………………….

Bank's Authorized Signature

(QCB should be provided with a copy of documentations and ID)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Instructions on Members of Board of Directors Annex No. (48)

Form No. (1)

Scheduling Debt of a Member of the Bank's Board Subject to Settlement

Date: …………………………….. Bank's Name: …………………… Pin Code: ……………………….

1) Name of the member of board: ……………………………………………………………….……. 2) No. of the shares he owns in bank: ……………………………………………………………….… 3) Nominal Value of the share: 4) Market value of these shares: ……………………………………………………………………….. (Mention the source from which the bank obtains the market value) 5) Date of Hiring: ………………………………………………………………………………... 6) Starting date of transaction: …./…./20….

(In QR '000') 7) Amount of last granted credit: Direct Indirect ……….. ………….. ……….. ………….. 8) Debt Balance at the time of settlement: ……………………………………………………... 9) Date of debt's settlement: …./…./200…. 10) Calculated interest rate since the date of settlement: ……………………………………… 11) Amount of the interests lost or expected to be lost by the bank*: …………………………….. 12) Balance of suspended interests: …………………………………………… (until date …./…./20….) 13) Balance of the doubtful debts provision: ..……………………………… (until date …./…./20….) 14) Amount to be cancelled: ……………………………………………………………………………… 15) Types of the current collaterals and their market value: ………………………………………….. ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………...

* It is the interest value, which its calculation was stopped for the debt or the difference of calculating the interest by less rates than the determined rates by Central Bank or less than the current international rates.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

16) Measures taken by the bank for collecting the indebtedness: ………………………………………

……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... 17) Balance sheet of member according to the last financial report of the bank dated …./…./20…. ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………...

Signature of Chairman of Bank's Board

Attached is a copy of the settlement agreement conducted between the bank and the member.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Instructions on Members of Board of Directors Annex No. (49)

Form No. (2)

Scheduling Debt of a Company Owned or Co-owned by a Member of the Bank's Board Subject to Settlement

Date: …………………………….. Bank's Name: …………………… Pin Code: ………………………. Company / Institution Name: …………………………………………………………………………. Legal Status of Company / Institution: ……………………………………………………………….. Commercial Registry No.: ……………………………………………………………………………. Legal Status: ……………………………………………………………………………………………

Percentage of Limits of Partner's Name of Partner Nationality Participation Responsibility 1 1. 2. 3. 4. 5. 1) Name of the member of board: ……………………………………………………………….……. 2) No. of the shares the member owns in bank: …………………………………………………………….… 3) Nominal Value of the shares: 4) Market value of these shares: 2 …………………………………………………………………….. 5) Starting date of dealing: …./…./200…. (In QR '000') 6) Amount of last granted credit: Direct Indirect 1. Discounted ……………… 1. Undertakings …………… …. …… 2. Overdraft ……………… 2. Acceptances …………… … …… 3. Loans ………… 3. Guarantees …………… ……

1 Does he guarantee the facilities by his natural personality or not? 2 Mention the source from which the bank obtains the market value.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

7) Debt Balance at the time of settlement: ……………………………………………………... 8) Date of debt's settlement: …./…./200….

(In QR '000') 9) Calculated interest rate since the date of settlement: ……………………………………… 10) Amount of the interests lost or expected to be lost by the bank 3: …………………………….. 11) Balance of suspended interests: …………………………………………… (until date …./…./20….) 12) Balance of the doubtful debts provision: ..……………………………… (until date …./…./20….) 13) Amount to be cancelled: ……………………………………………………………………………… 14) Types of the current collaterals and their market value: ………………………………………….. ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... 15) Measures taken by the bank for collecting the indebtedness: ……………………………………… ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... 16) Balance sheet of customer according to the last approved balance sheet and provided by the customer dated. …/…./20…. ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... 17) The balance sheet of each partner according to the last financial report of the bank dated. ..…/…./20…. ……………………………………………………………………………………………………... ……………………………………………………………………………………………………... 18) Name of guarantors (sponsors) and their balance sheets according to the last financial report of the bank dated. …/…./20…. ……………………………………………………………………………………………………... ……………………………………………………………………………………………………...

Signature of Bank's Board Chairman

Attached is a copy of the settlement agreement conducted between the bank and the member.

3 It is the interest value, which its calculation was stopped for the debt or the difference of calculating the interest by less rates than the determined rates by Central Bank or less than the current international rates.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Instructions on Members of Board of Directors Annex No. (50)

Attachment No. (2) Undertaking & Acknowledgment (Member of Board of Directors)

Sirs \ Qatar Central Bank I am the undersigned, a member of the board of directors of bank \…………………………………...……. I admit that:

a- I acquaint with provisions of article no. (74) of the decree law no. (33) of the year 2006, establishing Qatar Central Bank, which is stated that:

"Members of the board of directors and managing directors shall be personally liable for any loss or damages incurred by the financial institution or by others as a result of their international acts or negligence or default in performing their duties, or by concealing or providing false or misleading information rather to shareholders or to the bank. The financial institution shall be jointly liable with them regarding such loss and damages".

And article no. (75), which is stated that: "The board of directors, managing directors and accounts supervisors of the financial institution shall immediately notify QCB whenever there is a matter which may endanger or affect the reputation of the financial institution of its financial status".

And article no. (82), which is stated that: "The member of the board of directors, personnel, auditors, and advisors of all financial institutions shall not disclose any information concerning any customer except with his prior written consent, or pursuant to a provision of the law or upon an order or decision of the court. This prohibition shall continue even after termination of services of the above-mentioned persons. This prohibition shall apply to the above-mentioned persons whose services have been terminated before the date his law came into force".

b- This prohibition shall be valid after termination of the mentioned persons without being contradictory to the provisions of articles no. (4&5) of law no. (28) of the year 2002, concerning combating money laundering.

c- I undertake to comply with the decree law no. (33) of the year 2006, establishing Qatar Central bank, and with the executive instructions issued by QCB.

d- I comply with the allowed limits of credit facilities for the member of board of directors. These credit facilities are fully covered by guarantees according to the instructions issued by QCB.

Without contradiction to more severe penalty stated in another law, the penalties stated in this chapter shall be applied to violations of provisions of this law. Name: ………………………………… Signature: ……………………………. Date: …………………………………

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Appointing General Manager and Senior Staff Annex No. (51)

Qatar Central Bank Banking Supervision Department

Bank Name: …………………. Personal Questionnaire of Appointing General Manager/Chief Executive Officer and Senior Staff

1- Name:……….……………………………………………………………………… 2- Nationality:………………………………………………………………………… 3- Nominated Position:……………………………………………………. 4- Current Address in Qatar: …………………………………………………………. 5- Permanent Address: ……………………………………………………………….. 6- Birth Date and Place: ……………………………………………………………… 7- Academic Qualifications and Field of Specialization: ...... ………………………………………………………………………………………... ………………………………………………………………………………………… 8- Current Position, Work Place, and Appointing Date:……………………...... ………………………………………………………………………………………… ………………………………………………………………………………………… 9- Previous Positions, Work Place (for ten years):……………………………………. ………………………………………………………………………………………… ………………………………………………………………………………………… 10- Other Experiences: ……………………………………………………………….... ………………………………………………………………………………………… …………………………………………………………………………………………

Questionnaire Yes No 11- Do you or even one of your family members or relatives have a friendship or relationship with the board of directors, the chief executive officers or mangers of the concerned bank? (If "yes", please mention details) 12- Have you worked at a company whose license had been cancelled or liquidated by a court order? (If "yes", please mention details?) 13- Have you been convicted, in any country, of crime involving moral turpitude or dishonesty? (If "yes", please mention details) 14- Have you ever declared your bankruptcy or seized to pay your debts or have you made any settlements to reschedule your debts? (If "yes", please mention details?) 15- Have you ever been dismissed or prevented to perform any profession? (If "yes", please mention details?)

I hereby admit that all the mentioned information in my answers on the above-mentioned are complete and correct. I promise to notify the Qatar Central Bank immediately of any changes that may occur in the above information.

Name:………………………… Signature:…………………….. Date:………………………….

Bank's Authorized Signature

(QCB should be provided with a copy of documentations and ID)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Customer's Investments Annex No. (52)

Name of Bank:

INVESTMENT PRODUCT SUMMARY 1 Investment Product name

2 Investment type e.g. open ended fund, closed ended fund, unit trusts, Bonds, EMTN, FX, shares etc

3 Investment risk level i.e. low, medium or high risk

4 Name of Principal Issuer and Country of registration

5 Regulatory Agency / Body 6 Bank’s Position or Responsibility to the customers as described in the agreements between the Bank and the customer and the Bank and the third party : Is the bank:
an issuer
a manager or part of management
a distributor

a financial/sharia adviser

a guarantor for capital or minimum return

7 If the Bank is a guarantor, does the Bank have a back-to-back guarantee agreement with a third party? If answer is yes, state: Name of Guarantor (third party) + L/T credit rating by S&P and Moodys 8 Percentage (%) of Capital or minimum return guaranteed, if any

9 Total Capital invested by customers and total number of customers as of date of this report 10 Cumulative Rate of return and average annual rate of return as of date of this report . If the rates are not available, list the most recent available rates and date of valuation 11 Frequency of Valuation and Reporting, e.g. daily, weekly, monthly, quarterly etc

12 Term (yrs) + Maturity Date 13 Rate of Charges and fees 14 Early Redemption terms and conditions, if possible to redeem prior to maturity

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Customer's Investments Annex No. (53)

INVESTMENT PRODUCTS REGISTER

Bank's Responsibility: Management

Name of product Name of No. of customer Total Capital % of Capital Name of S/N Principal Invested Guaranteed Guarantor Issuer US$

Total

Bank's Responsibility: Marketing

S/N Name of product Name of No. of customer Total Capital % of Capital Name of Principal Guarantor Issuer Invested Guaranteed US$

Total

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Chartered Auditor Annex No. (54)

Application Form for Appointing Chartered Auditor For Bank ………………………

Name of Auditor: ……………………………………………………………………………………….. Request Type: New Hiring ( ) Renewal ( ) Financial year of requesting: No. of renewal years for bank's auditing (including the hiring year): Date of last hiring or renewal in the bank: …..\……\…….. Auditor's Relation with bank: 1) Does the office, or one of its partners or its auditors participate in the bank? Yes No (If the answer is yes, mention or attach the details)

2) Does the office of the auditor, or one of its partners or its auditors participate any technical, administrative, or consultancy job in the bank? Yes No (If the answer is yes, mention the details)

3) Does the office of the auditor, or one of its partners or its auditors participate any technical, administrative, or consultancy job for the benefit of one of the board's members, senior officers, or their private companies? Yes No (If the answer is yes, mention or attach the details)

4) Is there any family relationship of any level between one of its partners, or the auditors in the office and the bank's board and senior officers? Yes No (If the answer is yes, mention or attach the details)

5) Is there any credit facilities accounts or deposits in the bank for the office, one of its partners, its auditors or their first range relatives? Yes No (If the answer is yes, mention or attach the details)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

6) Is there relations, business or deals for the office of the auditor, one of its partners or its auditors with the bank, or one of the board's members, or senior officers, which have an influence on the neutral or the independence of the auditing operation for the bank? Yes No (If the answer is yes, mention or attach the details)

7) In auditing the bank's accounts in this year or any previous years, does the auditor face any obstacles, difficulties or factors, affect the obtaining of all the required data, information and documents for completing the auditing operation according to the desired way or affect his neutral or his independence of expression his opinion according to the results of auditing? Yes No (If the answer is yes, mention or attach the details)

I am the auditing office ……………………….., who represents in Qatar the partner and the first responsible Mr. ………………………………, admit that all the provided information in that request is correct. I undertake to inform Qatar Central Bank with any essential changes occur to the mentioned information during my appointment period in the bank.

Signature

Office's Stamp Signature ………………………….

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Instructions on Members of Board of Directors Annex No. (55)

Undertaking & Acknowledgment

Sirs \ Qatar Central Bank

I am the undersigned, a member of the board of directors of bank …………………………………., admit that: a- I acquaint with provisions of article no. (74) of the decree law no. (33) of the year 2006, establishing Qatar Central Bank, which is stated that:

"Members of the board of directors and managing directors shall be personally liable for any loss or damages incurred by the financial institution or by others as a result of their international acts or negligence or default in performing their duties, or by concealing or providing false or misleading information rather to shareholders or to the bank. The financial institution shall be jointly liable with them regarding such loss and damages".

And article no. (75), which is stated that:

"The board of directors, managing directors and accounts supervisors of the financial institution shall immediately notify QCB whenever there is a matter which may endanger or affect the reputation of the financial institution of its financial status".

And article no. (82), which is stated that:

"The member of the board of directors, personnel, auditors, and advisors of all financial institutions shall not disclose any information concerning any customer except with his prior written consent, or pursuant to a provision of the law or upon an order or decision of the court. This prohibition shall continue even after termination of services of the above-mentioned persons. This prohibition shall apply to the above-mentioned persons whose services have been terminated before the date his law came into force". b- This prohibition shall be valid after termination of the mentioned persons without being contradictory to the provisions of articles no. (4&5) of law no. (28) of the year 2002, concerning combating money laundering. c- I undertake to comply with the decree law no. (33) of the year 2006, establishing Qatar Central bank, and with the executive instructions issued by QCB.

Without contradiction to more severe penalty stated in another law, the penalties stated in this chapter shall be applied to violations of provisions of this law. Name: ………………………………… Position: ………………………………… Signature: ……………………………. Date: …………………………………

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banking Risk Centralization Annex No. (56)

Technical Instructions for Credit Facilities and Guarantees Files

Facilities Flat File Structure

Tables (1-1), (1-2) and (1-3) show the structure of the text that banks will send monthly to QCB for credit facilities.

Header

Column Serial Column Description Column Format Column Reference 1 Header HD (Fixed) 2 Table ID RSK01 (Fixed) 3 Bank Code Number 4 Year Number (4) Table (2) 5 Month Char (2)

Table (1-1) Body

Column Serial Column Description Column Format Column Reference 1 Start of line SOL (Fixed) 2 Secret No. Number 3 Customer Classification Number Table (3) 4 Discounted Bills Code Number Table (4) 5 Approved 9999999999 6 Used 9999999999 7 Overdraft Code Number Table (4) 8 Approved 9999999999 9 Used 9999999999 10 Loans Code Number Table (4) 11 Approved 9999999999 12 Used 9999999999 13 Negotiation Bills Code Number Table (4) 14 Approved 9999999999 15 Used 9999999999 16 Other Direct Facilities Number Table (4) 17 Approved 9999999999 18 Used 9999999999 19 Letter of Credit Number Table (4) 20 Approved 9999999999 21 Used 9999999999 22 Acceptances Code Number Table (4) 23 Approved 9999999999 24 Used 9999999999 25 Tender Bid Bonds Guarantees Number Table (4) Code

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

26 Used 9999999999 27 Performance Bonds Code Number Table (4) 28 Used 9999999999 29 Advance Payments Guarantees Number Table (4) Code 30 Used 9999999999 31 Shipping Guarantees Code Number Table (4) 32 Used 9999999999 33 Guarantees against credit Number Table (4) facilities 34 Used 9999999999 35 Other Bank Guarantees Code Number Table (4) 36 Used 9999999999 37 Total Guarantees Code Number Table (4) 38 Approved 9999999999 39 Other Indirect Facilities Code Number Table (4) 40 Approved 9999999999 41 Used 9999999999

Table (1-2) Footer

Column Serial Column Description Column Format Column Reference 1 Footer FT (Fixed) 2 No. Of Records Number

Table (1-3)

Bank and Finance Co. Codes

Bank & Bank Name (English) Bank Name (Arabic) Finance Co. Code ا Qatar National Bank 1 ا اري اي The Commercial Bank of Qatar 2 او Doha Bank 3 ف ا Qatar Islamic Bank 4 ا اه Al Ahli Bank 5 او ا Qatar International Islamic Bank 6 ا ا اود Arab Bank Limited 7 اق Al Mashreq Bank 8 ر رد Standard Chartered Bank 9 او International bank of Qatar 10 ا اس HSBC 11 12 United Bank Ltd. درات إان Bank Saderat Iran 13 . .أن ر BNP Paribas 14

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

ا Qatar Industrial Development Bank 15 اآ او First Financial Company 50

Table (2)

Customer Classification Codes

Code Description (Arabic) Description (English) Excellent ز 1 Standard / Satisfactory دي 2 Substandard Watch دون اي 3 Doubtful ك 4 Bad Debts رديء 5

Table (3)

Facility Types Codes

Code Description (ARB) Description (ENG) Notes Discounted Bills Direct Facilities أوراق 1 Overdraft Direct Facilities ري 2 Loans Direct Facilities وض 3 Negotiation Direct Facilities ا ادات 4 Other Direct Facilities Direct Facilities ت ة أي 5 Letter of Credit Indirect Facilities ادات 6 Acceptances Indirect Facilities ت 7 Total Guarantees Indirect Facilities إ ا ت 8 Tender Bid Bonds Guarantees Indirect Facilities آت ءات 801 Performance Bonds Guarantees Indirect Facilities آت 802 Advance Payments Guarantees Indirect Facilities آت ن دت 803 Sipping Guarantees Indirect Facilities آت 804 Guarantees against credit facilities Indirect Facilities آت ن ت 805 Other Bank Guarantees Indirect Facilities آت أي 806 Other Indirect Facilities Indirect Facilities ت أي ة 9

Table (4)

Example:

HD,RSK01,3,2002,01 LN,100,1,1,200,50,2,200,50,2,200,50,4,200,50,5,200,50,6,200,50,7,200,50,801,50,802,50,803,50, 804,50,805,50,806,50,8,500,8,300,70 Ft,2 EOF The above example represents facilities text file for Doha Bank (3) for two secret numbers (100,101) as it's in Jan., 2002. (this is not a real data)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Guarantees Flat File Structure

Tables (5-1), (5-2) and (5-3) show the structure of the text that banks will send monthly to QCB for credit guarantees.

Header

Column Serial Column Description Column Format Column Reference 1 Header LN (Fixed) 2 Table ID RSK02 (Fixed) 3 Bank Code Number 4 Year Number (4) Table (2) 5 Month Char (2)

Table (5-1) Body

Column Serial Column Description Column Format Column Reference 1 Start of line LN (Fixed) 2 Secret No. Number 3 Deposit Under Lien Code Number Table (6) 4 Value 9999999999 5 Bank's Guarantees Code Number Table (6) 6 Value 9999999999 7 Assignments of right Number Table (6) 8 Value 9999999999 9 Mortgages of Real Estates Code Number Table (6) 10 Degree Number Table (7) 11 Value 9999999999 12 Mortgages Shares Number Table (6) 13 Value 9999999999 14 Other Guarantees Code Number Table (6) 15 Value 9999999999 16 Personal Guarantees Code Number Table (6) 17 Value 9999999999

Table (5-2) Footer

Column Serial Column Description Column Format Column Reference 1 Footer FT (Fixed) 2 No. of Records Number

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table (5-3)

Guarantees Types Codes

Code Description (ARB) Description (ENG) Deposits Under Lien ودا زة 1 Bank's Guarantees آت 2 Assignments of right ات 3 Mortgages of Real Estates ره ري 4 Mortgages Shares أ ه 5 Other Guarantees ت أي 6 Personal Guarantees آت 7

Table (6)

Mortgage Degree Codes

Degree Code Degree Description د ارت Different degree 0 ره ار او First degree 1 ره ار ا Second degree 2 ره ار ا Third degree 3

Table (7) Example:

HD,RSK02,3,2002,01 LN,100,1,700,2,700,3,700,4,1,700,5,700,6,700,7,700 Ft,2 EOF The above example represents guarantees text file for Doha Bank (3) for two secret numbers (100,101) as it's in Jan., 2002.

Notes:

1. Each file should start with a header then a body and end with a footer. 2. File header consists of one line and starts with “HD” tag. 3. File footer consists of one line and starts with “FT” tag. 4. Each record in the body starts with “LN” tag. 5. Columns are free length format. 6. Columns should be separately by comma (,). 7. Columns should always have a value. 8. Each record should end with a carriage return. 9. Amount in thousand Qatari Riyals (QR 1000). 10. File should always end with End Of file “EOF” tag. 11. In case of any error, the whole file will be rejected and error message will be displayed. 12. To send the text file QCB, first transfer the file and then upload it.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Banks' Correspondences with Banking Supervision Department Annex No. (57)

Banking Supervision Department

Supervison on Financial Institutions Supervision on Banks Studies and Licenses

Investment Exchange Off-site Examination Institutions, Finance On-site Examination Studies Licenses Houses and Investment Funds

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Banking Risk Centralization Annex No. (58)

Entry Form of Government Institutions

Company Name (Arabic): Company Name (English): Address: P.O.P.: Nature of Work: Nationality: Legal Type:

Submit

Tenth Edition Banks/March 2008 Headquarters' Undertakings Annex No. (59)

ــ Undertaking إ م ..…Made this ………….... Day of ………200 ...... We./I. ………………………………………………...... …………………………………...………………….. اا ……………………………………….….. (the bank) ...... 200 م / أ ...... ( ا) اان: :Address ……………………………………………...... ……………………………………………...... Hereby irrevocably and unconditionally undertake on behalf .... of the bank to meet liquidity and capital adequacy requirements of Qatar Central Bank (QCB) due to losses or ا اً otherwise during its requested period, and to compensate و اوط اء ت ف ـ present or future, actual or contingent direct or indirect اآي اـ وآـ رأس اـل liabilities of our branch in Qatar if at anytime the branch or ا ا أو ل اـة اـ the branches default in the payment of any deposit or liability ده ف اآي، وا آـ or any of them when due and payable under the laws of Qatar اات وات اة واـ، according to the contracting commitments of the branch or ا وار واة وـ اـة، .branches on any account whatsoever its currency أو و إذا أـ اـع أو اوع أي و ي ادا أو اات، أو ي ن و اا اـ وـً ات اـع اـ ـ ي ـب آن و . و اام ا ـ اـ ـ Liability of the bank will continue to be bound وث ي د أو اج م ـ اـ notwithstanding any amalgamation or merger that may be ي أو ك أي ( أي ـ effected by the bank with any other bank or banks (including ا) ، وـ اـ ـ ي ـ أو change of the bank's title), and notwithstanding any transfer or ا أو ي ء ـات اـ أو assignment of the whole or any part of the bank's undertaking اا، أو ي أـ أو ـ or liabilities, or any change in the title or constitution of the ف اآي، وذ ا اي QCB, up to the time that the new bank or the consignee bank اـ اـ أو اـ اـل ـ أو or establishment or company signs and delivers a similar and اآ اً وواً و ف .satisfactory undertaking to QCB اآي ون . أ ح و: :We declare and warrant that أن ها ا أ وً ا This undertaking has been duly incorporated in accordance with the laws of …………………………………………...... ……………………………………………...... And it is continued and valid according to those ...... وأ و ه اا . وـ ال آ ادت ا واـ واات ا و

ها ا وآ ـر وـة . وهـا laws, and all governmental or official approvals and consents in ا ل و رض أو ـ ـم relation to the performance and validity of this undertaking have ا اـ وـ ـ، أو ـ ي been obtained, and are in full force and effect. This undertaking ن أو م. does not and will not contravene or conflict with the memorandum and articles of association of the bank, or with any law or regulation. و ذ ً وً آ و . The foregoing will remain true and correct at all times so long as ا ها ا رً، أو ات أـ this undertaking is in force or any responsibility of the branch or اع أو اوع . .branches remains outstanding وــ اــ ــ ــف ــ اآــي This undertaking is made for the benefit of QCB and it is ادة و ا ـ ـ ي .understood that it is not made for the benefit of any third party ف . ــر هــا اــ ــ اــ This undertaking is drawn up in both Arabic and English وا، و ـ ـء ي ـف ـا languages and if any dispute arise regarding the interpretation of ي آ أو رة أو ط ، ـن any word, sentence or term of this undertaking, the Arabic text ا ا ه اي د. .shall prevail هـا اـ وـ وـً ـا This undertaking will be governed by the construed in accordance ا، واـ اـون ـ ـ with the laws of Qatar and we hereto agree to give the option to إء ف ـ اآـي اـر ـر QCB to choose the suitable and competent courts in Qatar or in اــآ دوــ ــ أو اــ اــي .the country of the bank ا ا. دة ذ ـ اـ هـا اـ In witness whereof the bank hereto caused this undertaking to be اً ا ار اون أ. .executed under its seal on the date written above اض Authorized Signature

ا On behalf of the bank

ا: :Position

Part (XII) - Tables, Forms and Filling In Instructions

License, Registration and Fees – Banks Annex No. (60)

QCB Notification Form for Starting the Activity of Branch (B) – Branch (C)

Bank Name: ……………………………………………………………………………………………………...

Branch Name: ……………………………………………………………………………………………………

QCB Approval Date: …..\……\……. Starting Activity Date: …..\……\…….

Area: ………………………………………………… Location: …………………………………………

Street Name: …………………………………………… Street No.: ………………………………………..

Building No.: ………………………………………… Owner: ……………………………………….

Telephone: ………………………….. Fax: …….…………….……. P.O. Box: ……….…….………..

Names of the branch's senior officers: Name Position …….…………….……. …….…………….……. …….…………….……. …….…………….……. …….…………….……. …….…………….…….

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

License, Registration and Fees - Banks Annex No. (61)

QCB Notification Form for Operating Automatic Teller Machine (ATM)

Bank Name: ……………………………………………………………………………………………………...

Terminal ID No.: …………………………………………………………………………………………………

Type: …………………………………………………………………………………………………

QCB Approval Date: …..\……\……. Starting Use Date: …..\……\…….

Type of Provided Services: ………………………………………………………………………………………

……………………………………………………………………………………

At Bank/ Branch a. On the wall External Places b. Independent c. Car Services

Area: ………………………………………………… Set Location: ……………………… (Building Name)

Street Name: …………………………………………… Street No.: ………………………………………..

Building No.: ………………………………………… Owner: ……………………………………….

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (62)

Islamic Banks - ( رم أ/Form No . (1 (In QR '000') Bank Name: Date: Assets In Local In Foreign Total Currency Currency 1. Banknotes and coins 2. Balances with QCB 2\1 Required reserves 2\2 Others balances 3. Investments in securities and capital of shareholding 3\1 Inside Qatar 3\1\1 Investments for Trading (Available for circulation) 3\1\2 Fixed continuous investments in capitals of companies 3\1\3 Investments in Portfolios and Funds 3\1\4 Others 3\2 Outside Qatar 3\2\1 Investment for Trading (Available for circulation) 3\2\2 Fixed continuous investments in capitals of companies 3\2\3 Investments in Portfolios and Funds 3\2\4 Others 4. Balances with Banks and Financial Institutions 4\1 Inside Qatar 4\1\1 Demand 4\1\2 Investments and Time deposits 4\2 Outside Qatar 4\2\1 Demand 4\2\2 Investment and Time deposits 5.Financing 5\1 Inside Qatar 5\1\1 Murabaha & Musawamha 5\1\2 Istisna 5\1\3 Mudarabah 5\1\4 Musharaka 5\1\5 Other s 5\2 Outside Qatar 5\2\1 International profitability (Murabaha) in goods and metals 5\2\2 Other international financing operations 6. Other Investments 6\1 Inside Qatar 6\1\1 Real Estate investments for leasing 6\1\2 Investments in real estates and other assets for leasing 6\1\3 Others 6\2 Outside Qatar 6\2\1 Real Estate investments for leasing 6\2\2 Investments in real estate and other assets for leasing 6\2\3 Others 7. Fixed Assets (after depreciation) 7\1 Buildings & Real Estates 7\2 Furniture's & Equipments 7\3 Others 8. Other Assets 9. Total Assets 10. Contra Accounts (Customers' Undertakings) 10\1 Against Acceptances / investments operations 10\2 Against Acceptances / Customers 10\3 Against credits / investments operations 10\4 Against credits / Customers 10\5 Against Guarantees 10\6 Against Forward Transactions 10\7 Against Unused Financing Ceilings 10\8 Investments for the customers 10\9 Against Others

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Liabilities In Local In Foreign Total Currency Currency 11. Deposits of Qatar Central Bank 12. Deposits of Banks & Financial Institutions 12\1 Inside Qatar 12\1\1 Demand Deposits 12\1\2 Investments and Time deposits 12\2 Outside Qatar 12\2\1 Demand Deposits 12\2\2 Investment and Time deposits 13. Customers Deposits 13\1 Current and demand 13\2 Savings 13\3 Time 14. Cash Margins and in advanced payments 14\1 Muradabah and Musawamha Operations 14\2 Istisna Contracts 14\3 Acceptances, Credits and Guarantees 14\4 Others 15. Provisions 15\1 Specific Debt Provision 15\2 Provision for other investments 15\3 General Provision 15\4 Other Provisions 16. Other Liabilities 17. Capital and Reserves 17\1 Capital 17\2 Legal Reserve 17\3 Other Reserves 17\4 Retained Profits (losses) 18. Total Liabilities 19. Contra Accounts 19\1 Acceptances of Investment Operations 19\2 Acceptances / Customers 19\3 Credits / Investments Operations 19\4 Credits / Customers 19\5 Guarantees 19\6 Forward Transactions 19\7 Unused Financing Ceilings 19\8 Investments customers 19\9 Others

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Analysis of Assets Balances with the Central Bank, Banks and Financial Institutions By Maturity (2+4) 6-12 Up to 7 7 Days to a More than Demand 1-3 months 3-6 months Description Days month months a year Total 2. Due from QCB 4. Due from Banks and Financial Institutions 4\1 Inside Qatar a. Commercial Banks b. Specialized Banks c. Others 4\2 Outside Qatar a. Commercial Banks b. Specialized Banks c. Center &/or Branches d. Others Total Investments in Portfolios and Mutual Funds By maturity (3\1\3 + 3\2\3) 3-6 months 6-12 months Unlimited Term Due in 3 More than a Total Description months year Inside Qatar Outside Qatar Total Financing Inside Qatar By Sectors (5\1)

Description Amount Paid in Murabahah& Mudarabah Musharaka Foreign Musawama Istisna Others Total (Sectors) Currency

A. Public Sector 1. Government 2. Governmental Institutions 3. Semi-governmental Institutions B. Private Sector 1. General Commerce 2. Industry 3. Agriculture 4. Housing and Constructions 5. Purchasing land & buildings 6. Transportation 7. Individuals 8. Profession & handcraft 9. Contracting 10. Others Total

Financing Outside Qatar By Maturity (5\2) Due in 3 6-12 More than a Description 3-6 months Total months months year 5\2\1 Commodities & Metals * Guaranteed by banks * Not Guaranteed by banks 5\2\2 Others * Guaranteed by banks * Not Guaranteed by banks Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Analysis of Liabilities Deposits & Balances of the Central Bank, Banks and Financial Institutions By Maturity (11+12) 6-12 Up to 7 7 Days to a More than Demand 1-3 months 3-6 months Description Days month months a year Total 11. Deposits of QCB 12. Deposits of Banks and Financial Institutions 12\1 Inside Qatar a. Commercial Banks b. Specialized Banks c. Others 12\2 Outside Qatar a. Commercial Banks b. Specialized Banks

c. Center &/or Branches d. Others Total

Deposits of Customers by Maturity and Depositor Entity (13) Current Time

Description & Savings Up to a 6-12 More than Total 1-3 months 3-6 months demand month months a year Public Sector A. In Local Currency 1. Government

2. Governmental Institutions 3. Semi-governmental Institutions B. In Foreign Currencies 1. Government

2. Governmental Institutions

3. Semi-governmental Institutions Private Sector A. In Local Currency 1. Individuals

2. Companies & Institutions

B. In Foreign Currencies 1. Individuals

2. Companies & Institutions Total Public & Private Sectors

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Filling In Instructions (For Islamic Banks)

1- Information must be filled on the basis of the bank records as at the end of the last business day of each month. 2- All assets and liabilities in foreign currencies must appear in the respective columns, after being dominated in Qatari riyals. The closing rate of New York Stock Exchange (NYSE) for converting foreign currencies into US dollars must be adopted, and then the determined purchasing rate of US dollars determined by QCB for the conversion of dollar into Qatari Riyal will be adopted. 3- Column 3 (Total) must be equal to the total of columns (1) and (2), at the level of every main or subsidiary item or at the level of the total assets, liabilities or contra accounts. 4- Taking into consideration the equality of the total of any item at the back of the monthly statement with the same item on the face of the statement. 5- Overdrawn customers demand deposits must appear in the financing / other item. Overdrawn demand deposits of banks must appear in the balances with banks. Overdrawn balances in banks must appear in the bank deposits. 6- The remaining period must be taken as a basis when classifying all items on the back of the balance sheet according to the maturity (Analysis of the assets and liabilities items).

Instructions for filling in the assets items:

(1) Banknotes and Coins:

This item includes the total of coins and banknotes, whether in Qatari Riyals or in any foreign currency in the bank's safe or vault. This item does not include gold or silver or any other precious metal.

(2) Balances with QCB:

2/1 Cash Reserve:

This item includes the maintained balance in QCB as obligatory cash reserve whether this cash reserve is on demand or in the form of time deposit, and with or without return.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

2/1 Others balances:

This item includes any balances deposited in QCB (other than reserves) regardless of their duration or the purpose of deposit.

(3) Investments in Securities and Corporate Capitals: This item includes the types of investments indicated in the balance sheet according to the definition of each of them in the instructions. With noticing that the investments in investment portfolios and mutual funds under this item, must not include real estate portfolios and funds whereas they must be included in item 6/1 (investment in real estate for trading).

(4) Balances with Banks and Financial Institutions: This item includes all kinds of balances and deposits in all commercial, Islamic, specialized and central banks (other than QCB), monetary authorities and financial institutions that are licensed to conduct some of the banking business particularly acceptance of deposits and granting of credit. Therefore, insurance and exchange companies are not included under this item but are included under the customers' accounts whether credit accounts (deposits) or debit accounts (financing receivables).

(5) Finance:

5/1 Inside Qatar:

This item includes the balances of all types of financing, provided to the customers inside Qatar, with various sectors according to the indicated classification in the balance sheet.

5/2 Outside Qatar:

This item distinguishes between international Murabaha in goods and metals (5/2/1) as defined in the instructions in page no. (96) and between other international financing operations (5/2/2) as also defined in the instructions in page no. (95).

(6) Other Investments:

In this item, the bank must distinguish between two types of investments. The investments in real estate for trading (5/1/1), as defined in the instructions in page no. (153) and investment in real estate and other long-term assets for leasing as defined in the instructions in pages no. (153). Any other investments, which do not fall under these two types, must be included in item (others).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

(7) Fixed Assets (After Depreciation):

This item includes all fixed assets such as land, buildings, furniture, equipments, automobiles, ….etc. which are owned for the bank use. These assets must appear in their book value, after deducting accumulated depreciation.

Filling In Instructions of Liabilities Items:

(11) QCB Deposits: This item includes total deposits and balances of QCB in the bank regardless of their duration or purpose.

(12) Deposits of Banks and Financial Institutions: This item includes all banks deposits and balances in the bank, whether the banks are commercial, Islamic, or specialized, the central banks, monetary authorities (other than QCB) and financial institutions licensed to conduct some of the banking business particularly acceptance deposits and granting credits.

(13) Customers' Deposits: This item includes all the types of customer deposits, which cover deposits of the public and private sectors whether demand deposits, investment deposits or time deposits. 13\1 Current and on demand deposits: This type of deposits means deposits that may be drawn or overdrawn at any time without prior permission or notice. 13\2 & 13\3 Saving and time deposits: This means all general and private investment deposits. Generally, it is meant by general investment, the deposits that form part pf the general profit and loss account of the bank, while private investment deposits mean deposits for special investment whose returns are paid at the end of their special investment and do not form part of the general profit and loss account of the bank, and they are included in table no. (11) of annex no. (73) in page no. (531).

(14) Cash Margins and in Advanced Payments: This item includes the balances of the amounts received as margins or in advanced payments on the account of investment financing operations for customers as classified in the balance sheet.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

19/8 Investment by proxy for Account of Customers (Accounts with Off-balance Sheet): This item includes portfolios and investment projects managed by the bank on behalf of customers as defined in the instructions in page (221) item 2\7.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (63)

Table No. (1) Investments in Circulated Securities for Trading (Details of Items 3/1/1, 3/2/1) (In QR '000') Date of Name of Company Nationality Country Book Value Market Value Participation Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (64)

Table No. (2) Fixed Continuous Investments in Corporate Capital (Details of Items 3/1/2, 3/2/2) (In QR '000')

Book Value of Date of Name of Company Nationality Country Legal Status Participation Participation Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (65)

Table No. (3) Investments in Portfolios and Mutual Funds (Details of Items 3/1/3, 3/2/3) (In QR '000') Name of Country Date of Issuing Amount of Due Portfolio Nationality (Place of Guarantor Participatio Authority Participation Date (Fund) Portfolio) n Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (66)

Table No. (4) Investments in Securities and Corporate Capitals (Details of Other Items 3/1/4, 3/2/4) (In QR '000') Amount Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (67)

Table No. (5) International Murabaha In Commodities & Metals (Item Details 5/2/1) In QR '000' Bank Name Due Date Commodit (Corporation) Nationality Country Due Amount y Type Agency/Guarantor Initial Due Last Due

* If the agent bank is not the guarantor bank, please write the name of each bank on a separate line with indication if agent or the guarantor

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (68)

Table No. (6) Other International Financing Operations (Details of Items 5/2/2)

Private / Type of Balance Date of Customer Name Nationality Country Public Due Date Guarantee Transaction Due Transaction Sector

* If there are banking guarantees, the guarantee bank name should be written in the guarantee column.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (69)

Table No. (7) Investments in Real Estate for Trading (Details of Items 6/1/1 , 6/2/1) (In QR '000) Date of Type of Annual Market Description of Real Estate Location Cost price Book Value Ownership Use Return Value Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (70) Table No. (8) Investment in Real Estate & Other Long Term Assets for Leasing (Details of Items 6/1/2, 6/2/2) (In QR '000') Description of Date of Annual Rent Location Cost Book Value Market Value Asset ownership Return Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (71) Table No. (9) Other Investments / Others (Details of Items 6/1/3, 6/2/3) (In QR '000') Amount Inside Qatar

Total Outside Qatar

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (72) Table No. (10) Other Assets & Liabilities (Details of Items 8 & 16) (In QR '000') Other Assets Amount

Total Other Liabilities Amount

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (73) Table No. (11) Private Investments (Provisioned) & their Sources of Financing (On-Balance Sheet Only) (In QR '000) Financing Sources Private Maurity Total of Public State Guarantor Amount Public Private Participation of Investment Date & Private Sector Sector Bank sectors 1- 2- 3- 4- 5- 6- 7- 8- 9- 10- 11- 12- 13- 14- 15- 16- 17- 18- 19- 20- 21- 22- 23- 24- 25- 26- 27- 28- 29- 30- 31- 32- 33- Total * The Total represents the total of customers` Deposits for private investments in item no. (13) of the balance sheet.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (74) Qatar Central bank Monthly Statement of Assets and Liabilities Bank: …………………as at …/… /… (In QR '000') Assets L.C. F.C. Total 101Cash and precious metals 102 Due From QCB 102/01 Required Reserve 102/02 Others 103 Trading Securities portfolio 103/01 Inside Qatar 103/01/01 Treasury Bills 103/01/02 Govt. Bonds 103/01/03 Bonds guaranteed by Govt. 103/01/04 Certificate of deposit 103/01/05 Other Bonds 103/01/06 Securities issued by Central Bank 103/01/07 Shares 103/01/08 Others 103/02 Outside Qatar 103/02/01 Treasury Bills 103/02/02 Govt. Bonds 103/01/03 Certificate of deposit 103/01/04 Other Bonds 103/01/05 Shares 103/01/06 Others 104 Due from banks and Fin. 104/01 Inside Qatar 104/01/01Banks 104/01/02 Other Financial Institutions 104/02 Outside Qatar 104/02/01 Banks 104/02/02 H.Q. &/or Branches 104/01/03 Other Financial Institutions 105 Credit Facilities 105/01 Inside Qatar 105/01/01 Overdraft 105/01/02 Bills Discounted 105/01/03 Loans 105/01/04 Others 105/02 Outside Qatar 106 Long Term Investment 106/01 Inside Qatar 106/01/01Equity Participation 106/01/02 Other 106/02 Outside Qatar 106/02/01 Equity Participation 106/02/02 Other 107 Net Fixed Assets 107/01 Bank Use 107/01/01Properties 107/01/02 Other Fixed Assets 107/02 Other Purposes 107/02/01 Inside Qatar 107/02/02 Outside Qatar 108 Other Assets 1 Total Assets 3 Contra Items 301 Indirect Credit Facilities 301/01 Inside Qatar 301/02 Outside Qatar 302 Financial Obligation 303 Investment Activities 304 Others

7 Investment under management 701 Portfolio management for customer 702 Funds management 703 Products held for customer 704 Others

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

(In QR '000' ) Liabilities L.C. F.C. Total 201 Due to QCB 201/01 Placements 201/02 REPOs. 201/03 Others 202 Due to Banks & Fin. Ins. 202/01 Inside Qatar 202/01/01Banks 202/01/02 Other Financial Institutions 202/02 Outside Qatar 202/02/01 Banks 202/02/02 H.Q. &/or Branches 202/01/03 Other Financial Institutions 203 Customer Deposits 203/01 Resident 203/01/01 Current and call 203/01/02 Saving 203/01/03 Time 203/02 Non-Resident 203/02/01 Current and call 203/02/02 Saving 203/02/03 Time 204 Debt Securities 204/01 Certificates of Deposits 204/02 Notes 204/03 Bonds 204/04 Others 205 Margins on 205/01 L/C 205/02 L/G 205/03 Others 206 Provisions 206/01 Specific Loan Provision 206/02 General Loan Provision 206/03 Provision for Securities Portfolio 206/04 Provision for Long Term Portfolio 206/05 Interest In Suspense 206/06 Other Provisions 207 Other Liabilities 208 Capital Accounts 208/01 Tier (1) 208/01/01 Paid Up Capital 208/01/02 Legal Reserves 208/01/03 Other Reserves 208/01/04 Retained Earnings 208/02 Tier (2) 208/02/01 Asset Revaluation Reserves 208/02/02 Subordinated Term Loans 208/02/03 Others 2 Total Liabilities 4 Contra Items 401 Indirect Credit Facilities 401/01 Inside Qatar 401/02 Outside Qatar 402 Financial Obligation 403 Investment Activities 404 Others

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Filling In Instructions

1- General Instructions:

1/1 The data is to be fill in from the bank's records according to the closing balances at last working day of each month.

1/2 The statement must be entered with all its attachments through the automated system (Q.C.B Connect) on the eighth (8th) day of the next month to the statement month, as a maximum date.

1/3 Showing all the assets and liabilities of the foreign currencies in their specified columns, after evaluating them in Qatari Riyals whereby the New York market prices of converting the foreign currencies to the U.S.$ should be undertaken, then confirm the dollar paying price determined by Q.C.B for converting the dollar to Q.R., taking into considerations the standard no. (21) for the effects of changes in the foreign currencies exchange rates in the cash and non- cash items.

1/4 The third column [total] should be equal to the sum of the 1st and 2nd columns either on the level of each principal or sub-principal item, or on the level of the total fixed assets or liabilities or regulatory accounts.

1/5 The equalization between any item listed in the analytical tables attached to the monthly statement and the same item on the statement cover, should be considered.

1/6 "By Maturity" means the remaining period, whenever it is mentioned in the analytical tables.

1/7 The monthly statement is to be approved by two senior officers, provided that one of them must have the category "A" signature.

1/8 Providing QCB with the monthly statement of the fixed assets and liabilities of the national banks branches abroad and the consolidated balance sheet of the banks with their branches abroad.

1/9 The data entered by banks through QCB connect system is the approved data in the central bank by which the different ratios and rates will be determined.

2- The filling in instructions for fixed assets' items :

101 Cash and precious metals:

This item contains the balance of the cash account in Riyals, foreign currencies, precious metals, besides the convertible precious metals as indicated in the attached table no. (1), annex no. (76), in page no. (549).

102 Due from QCB:

10201 Required reserve:

It contains the balance kept in QCB as a required reserve.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

10202 Others:

They contain any other balances deposited in the bank (rather than the cash reserve) regardless of their maturity or the purpose of depositing them.

103 Trading securities portfolio:

This portfolio includes the following:

103/1 All the traded securities regardless of their classification [for trading or sale or maturity] with the exception of the fixed shares in corporations' capital.

103/2 All treasury bills, bonds and public debt securities issued by the government of Qatar or guaranteed by it or by QCB whether tradable or non- tradable.

10301: Inside Qatar:

This item includes the sum of items from 1030101 to 1030108.

1030101 Treasury bills:

This item includes sum of the existing balances of treasury bills issued by the Qatari government.

1030102 Government bonds:

This item includes sum of the existing balances of the development bonds and other bonds issued by the government.

1030103 Bonds Guaranteed by Government:

This item includes bonds issued by the joint-venture companies and public institutions provided being guaranteed by the government.

1030104 Certificate of Deposits:

This item includes certificates of deposits issued by banks inside Qatar.

1030105 Other Bonds:

This item includes sum of the existing balances of any other bonds that weren't classified in any of the earlier items.

1030106 Securities issued by QCB:

This item includes all securities issued by QCB.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

1030107 Shares:

This item includes all the existing balances of all shares inside Qatar bought for trading and remarked by their liquidity and tradability.

1030108 Others:

This item includes all the investments inside Qatar that aren't listed in any of the previous items with the exception of investment in real estate and fixed assets.

10302 Outside Qatar:

This item includes sum of items 1030201 to 1030206.

1030201 Treasury Bills:

This item includes sum of the existing balances of treasury bills issued by foreign governments.

1030202 Government Bonds:

This item includes sum of the existing balances of bonds issued by governments outside Qatar (embodied Qatari government bonds issued outside Qatar).

1030203 Certificate of Deposit:

This item includes certificate of deposit issued by banks abroad.

1030204 Other Bonds:

The same as mentioned in item 1030105 but outside Qatar.

1030205 Shares:

The same as mentioned in item 1030107 but outside Qatar.

1030206 Others:

The same as mentioned in item 1030108 but outside Qatar.

104 Due from Banks and financial Institutions:

This item contains total existing balances due from banks and financial institutions regardless their maturity or types, thus that item includes the overdraft balances (NOSTRO), besides occasionally overdrawn balances (VOSTRO), deposits, loans, international speculations in commodities and metals as well as other existing balances at banks and financial institutions.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

10401 Inside Qatar: 1040101 Banks:

This item includes sum of the existing balances at banks, including commercial, Islamic, and specialized banks.

1040102 Financial institutions:

This item includes sum of the existing balances at each financial institution licensed by QCB, unlike banks such as: financing, investment and exchange companies. Thereupon insurance companies are not included in that item.

10402: Outside Qatar:

1040201 Banks:

The same as mentioned in 1040101 but outside Qatar.

1040202 Headquarter and/or branches:

This item includes sum of the balances at the head quarter and branches outside Qatar.

1040203 Other Financial institutions:

This item includes the existing balances at the financial institutions licensed outside Qatar to practice some banking business unlike banks, and insurance companies are not included.

105 Credit Facilities:

This item includes the existing balances for all types of credit facilities and direct financing operations provided to all economic sectors, unlike those provided to banks and financial institutions and listed in the previous item no. (104).

10501 inside Qatar:

1050101 Overdrafts:

This item includes all the overdrafts balances and demand overdraft accounts.

1050102 Bills Discounted:

This item includes the existing balances for all commercial papers that was discounted for customers.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

1050103 Loans:

This item includes the existing balances of all loans and finance receivables granted to customers. Unlike overdrafts for Islamic banks, finance receivables balances are listed as leasing, Istisnaa, Murabaha .

1050104 Others:

This item includes other direct credit facilities that aren't classified in the previously mentioned items. for Islamic Banks, finance balances of Mudaraba and Musharaka are listed and participation.

10502 Outside Qatar:

This item includes total existing balances of all types of direct credit facilities granted to customers outside Qatar.

106 Long-term Investment: That item includes what follows:

1/106 Fixed Shares in companies capital whether tradable or non-tradable.

2/106 Any other non-tradable long-term financial investment such as investments portfolios or funds.

3/106 Any non-financial investments such as real estate investments and investments in assets for Islamic banks.

10601 Inside Qatar:

1060101 Equity Participation:

This item includes the existing balances of bank fixed shares in the capital of companies and institutions inside Qatar.

1060102 Others:

This item includes any other long-term investments such as investing in non- tradable or illiquid investment portfolios and funds, real-estate investments, investments in assets (for Islamic Banks), and any other long-term investments.

10602 Outside Qatar:

1060201 Equity participation:

The same as mentioned in 1060101 but outside Qatar.

1060202 Others:

The same as mentioned in 1060102 but outside Qatar.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

107 Net Fixed Assets:

This item includes sum of items 10701 and 10702.

10701 Bank use:

This item includes the sum of items 1070101 and 1070102.

1070101 Properties:

This item includes the net book value (after deducting the deprecation) for all properties and lands owned for the bank use.

1070102 Other Fixed Assets:

This item includes the net book value (after deducting the deprecation) for other fixed assets for the bank use as furniture / equipments / cars /……….etc.

10702 Other Purposes:

This item includes sum of items 1070201 and 1070202.

1070201 Inside Qatar:

This item includes the net book value (after deducting the deprecation) for lands, properties and other fixed assets owned by the bank but not for the bank use or its investments such as properties and fixed assets owned against debts.

1070202 Outside Qatar:

The same as mentioned in 1070201 but outside Qatar.

108 Other Assets:

This item includes the existing balances for any other assets that are not classified on assets’ items mentioned earlier and it would be classified in detailed table no. (12), annex no. (87), in page no. (560) .

1 Total Assets: This item includes sum of items 101 to 108.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

3- Filling in Instructions for the liability items:

201 Due to Qatar Central Bank (QCB):

20101 Placements:

This item includes sum of the existing balances due to QCB for all types of placements at the bank what ever their maturity or types.

20102 REPO:

This item includes the existing liabilities on banks for QCB due to debt securities selling and repurchasing arrangements.

20103 Others:

This item includes any other existing balances not classified in items 20101 and 20102.

202 Due to banks and financial institutions:

This item includes total existing balances due to banks and financial institutions regardless their maturity and types, therefore it includes overdrafts balances(VOSTRO), occasionally overdrawn balances (NOSTRO), deposits, loans and any other existing balances due to banks.

Distinguish between banks, financial institution, branches and head-quarters inside and outside Qatar should be considered in accordance with what is mentioned in item 104 in the assets side. 203 Customer Deposit: This item includes sum of the customer deposits in items 20301 and 20302, which includes all deposits of public and private sectors unlike deposits of banks and financial institutions listed in the previous item 202. Distinguishing among the deposits should be considered according to the following types:

20301 Resident Accounts:

This item includes sum of items 2030101, 2030102 and 2030103 (demand – saving – time).

A- Foreign employees operating inside Qatar at government institutions, national companies and individuals with one year or more contract. B- Branches of foreign companies and institutions that are permanently operating inside Qatar in which they and their foreign employees have economic interests. C- Foreign non-profit institutions (with exception of embassies, consulates and representative offices of the international institutions, etc.) operating inside Qatar for no more than one year.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

D- Foreign investors that have shares in a national company and a permanent residence in Qatar. E- Branches of foreign navigation and airway companies.

As well as accounts of the national institutions and companies and Qatari residents, considered as a resident accounts.

20302 Non-Resident Accounts:

This item includes sum of item 2030201, 2030202 and 2030103 (demand – saving – time).

A- Embassies, consulates, representative offices of the international and regional institutions and bodies, and their foreign employees. B- Foreigners who have visit visas for less than one year. C- Students of the national schools and universities that mainly came to Qatar for purpose of studying. D- Foreigners coming to Qatar for purpose of remedy in the national hospitals. E- Foreign employees officially operating in Qatar for no more than one year. F- Foreign companies licensed abroad and fully or partially owned by companies or institutions inside Qatar and do not operate inside Qatar for more than one year. G- Foreign companies operating by virtue of contracting with the government or other residents for less than one year.

204 Debt Securities:

This item includes sum of the existing balances of the debt securities issued by the bank in the form of certificate of deposit, bonds, or any other debt securities.

20401 Certificate of Deposits:

This item includes sum of the existing balances of certificate of deposit issued by the bank.

20402 Notes:

This item includes debt bonds whose maturity are not more 10 years.

20403 Bonds:

This item includes the long-term debt bonds whose maturity exceed 10 years.

20404 Others:

This item includes any other securities not classified in the above items.

205 Margin:

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

This item includes sum of the existing balances of the margin by customers such as margin on credit, acceptances, guarantees or any other margins.

206 Provisions:

20601 Specific Loan Provision:

This item includes total balances of specific provisions composed due to evaluating each loan.

20602 General Loan Provision:

This item includes total provision computed in general against total loans to the private sector.

20603 Provision for Securities Portfolio:

This item includes the provision computed to cover the expected losses in the securities portfolio.

20604 Provision for Long-Term Investment:

This item includes the provision computed to cover the expected losses in the long-term investments.

20605 Interest in suspense:

This item includes sum of the balances of interests, profits and commissions due from different credit and finance accounts to customers which were suspended instead of posting them to profit.

20606 Other Provisions:

This item includes any other provisions not listed in the previous items (detailed table is attached).

207 Other Liabilities:

This item includes any existing balances of other liabilities not classified in the liabilities items mentioned above, it also contains net profits or losses of bank's activity within the year (the losses are listed by negative sign), also net profit or losses of the last year that have not been approved yet by the central bank and the general association, while other liabilities items are classified in the detailed table no. (16), annex no. (91), in page no. (564).

208 Capital Accounts:

This item includes sum of items 20801 and 20802.

20801 Tier 1:

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

This item includes fundamental capital accounts which are paid-up capital, legal reserve, other reserves and retained profits.

20802 Tier 2:

This item includes balances of subordinated capital accounts consists of asset revaluation reserve, subordinated term loans and other reserves if there is any.

While counting all the supervisory ratios and ceilings that was and is issued by QCB (related to capital and reserves), taking sum of items 20801 and 2080202 (subordinated loans) should be considered.

2 Total liabilities: That item includes sum of items from 201 to 208.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

4- Contra Items:

That item includes items apparent in the bottom of the balance sheet and puts no. (3) in the assets side and no. (4) in the liabilities side, and the amounts must be equalized with the sum in the two items.

301,401 The indirect credit facilities:

This item contains sum of the existing balances of indirect credit facilities provided to customers inside and outside Qatar and contains letter of credits, acceptances and guarantee letters by all types issued in the favor of customers as indicated in the attached table no. (17), annex no. (92), in page no. (565).

30101,40101 Inside Qatar:

This item includes sum of the existing balances of indirect credit facilities provided to customers inside Qatar.

30102,40102 Outside Qatar:

This item includes sum of the existing balances of indirect credit facilities provided to customers outside Qatar.

302,402 Financial Obligation:

This That item includes financial obligations issued by the bank and existing on the date of the balance sheet such as unutilized line of credit and underwriting facilities or any other similar financial obligations as indicated in the attached table no. (17), annex no. (92), in page no. (565).

303,403 Investment Activities:

This item includes bank uses and investments (not for customers` benefit) of all types of financial derivates such as swap, forward and future foreign contracts, swap interest contracts, and options as indicated in the attached table no. (17), annex no. (92), in page no. (565).

304,404 Others:

This item includes any other obligation or liabilities that are not listed in any item of the previous items from (301,401) to (304,404).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

5- (5: 7) Investment Under Management:

It contains all activities managed by the bank for its customers whether portfolios, funds, commodities or any other investment products managed for the customers, including the following items:

701 Investment Portfolio Management for customers:

This item contains total assets of investment portfolios and packages managed by the bank for customers as an agent of them.

702 Investment fund management:

This item contains total assets of investment funds managed by the bank.

703 Products held for customers:

This item means the total volume of customers` investments in securities, foreign exchange, financial derivatives and any other investment products for bank customers.

704 Others:

This item contains any other investment activities managed for the customers and not listed in the items from (701) to (703).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (75) Banks' Income and Expense Statement As at ../../… (In QR '000') Description LC FC Total 5 INCOME 501 INTEREST RECEIVED 50101 From QCB 50102 From Banks & fin. Inst. 5010201 Inside Qatar 501020102 Banks 501020102 Other Fin. Inst. 5010202 Outside Qatar 501020201 Banks 501020202 H.Q., Branches 501020203 Other Fin.Inst. 50103 Credit facilities 5010301 Inside Qatar 501030101 Over draft 501030102 Bills Diascounted 501030103 Loans 501030104 Others 5010302 Outside Qatar 50104 Trading Securities 5010401 Inside Qatar 501040101 Treasury Bills 501040102 Govt. Bonds 501040103 Other Bonds 501040104 Certificate of Deposit 501040105 Other Securities 5010402 Outside Qatar 501040201 Treasury Bills 501040202 Govt. Bonds 501040203 Other Bonds 501040204 Certificate of Deposit 501040205 Others 502 NET POSITION OF TRADING SECURITIES PORTFOLIO 50201 Inside Qatar 5020101 Treasury Bills 5020102 Govt. Bonds 5020103 Other Bonds 5020104 Certificate of Deposit 5020105 Shares

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

502010501 Dividend 502010502 Capital Gain/ Loss 5020106 Other Securities 50202Outside Qatar 5020201 Treasury Bills 5020202 Govt. Bonds 5020203 Other Bonds 5020204 Certificate of Deposit 5020205 Shares 502020501 Dividend 502020502 Capital Gain/ Loss 5020206 Other Securities 503 NET POSITION OF LONG TERM INVESTMENT 50301 Inside Qatar 50302 Outside Qatar 504 NET POSITION OF FOREIGN EXCHANGE

505 COMMISSION RECEIVED 50501 credit Facilities 50502 Contra Items 5050201 Indirect Credit Facilities 5050202 Financial Obligations 5050203 Investment Activities 5050204 Others 50503 Investment Under Management 50504 Other Commissions 506 UNUSUAL INCOME 507 PRIOR YEAR INCOME 508 OTHER INCOME

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

(In QR '000) Description LC FC Total 6 EXPENSES 601 INTEREST PAID 60101 To QCB 60102 To Banks and Fin. Inst. 6010201 inside Qatar 601020101 Banks 601020102 Other Fin. Inst. 6010202 Outside Qatar 601020201 Banks 601020102 H.Q., Branches 601020103 Other Fin. Inst. 60103 Customer Deposit 6010301 Current, Call 6010302 Saving 6010303 Time 60104 Debt Securities 6010401 Certificate of deposit 6010402 Notes 6010403 Bonds 6010404 Others 602 COMMISSION PAID 603 PROVISIONS FOR LOAN LOSSES AND OTHER CHARGES 60301 Specific Loan Provision 60302 General Loan Provision 60303 Provision for Trading Securities Portfolio 60304 Provision for Long Term investment 60305 Write Off

60306 Other Provisions and Charges 604 DESCRIPTION 605 GENERAL AND ADMINISTRATION EXPENSES 60501 Staff Cost 60502 Others 606 UNUSUAL LOSSES (CHARGES) 607 PRIOR YEAR LOSSES (CHARGES) 608 OTHER EXPENSES NET PROFIT/LOSS (5-6)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (76) Table (1) (101) Cash and Precious Metals As at …/…/..

(In QR '000') L .C F.C Total 10101 Notes 10102 Coins 10103 Precious Metals 1010301 Gold 1010302 Silver 1010303 Others

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (77)

Table (2) (102 +104) Breakdown of Balances Maintained with QCB/Banks/Other Financial Institutions According to Maturity As at …./…./.. (In QR'000') 1 to 3 >3 to 6 >6 to 9 >9 Months to 1 >1 to 2 Description Demand <1 Month >2 years Total months Months Months year years Due from QCB 104 Due from banks & fin.inst. 104/01 Inside Qatar 104/01/01 Banks (01) Placements (02) Loans 104/01/02 other fin. Inst. (01) Placements (02) Loans 104/02 outside Qatar 104/02/01 Banks (01) Placements (02) Loans 104/02/02 H.Q. and branches (01) Placements (02) Loans Total of 102+104

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (78) Table (3) (103) Breakdown of Securities Portfolio by Maturity as at …./…./..

>6 to 12 Description <1 Month 1 to 3 months >3 to 6 Months >12 Months Total Months 103/01 inside Qatar 103/01/01 Treasury Bills 103/01/02 Govt. Bonds 103/01/03 Bonds Guaranteed by Govt. 103/01/04 Certificate of Deposit 103/01/05 other Bonds 103/01/06 Securities issued by central bank 103/01/07 Shares 103/01/08 others 103/02 Outside Qatar 103/01/01 Treasury Bills 103/02/02 Govt. Bonds 103/02/03 Certificate of Deposit 103/02/04 other Bonds 103/02/05 Shares 103/02/06 others Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (79)

Table (4) (105) Breakdown of Credit Facilities by Maturity as at …./…./.. (In QR '000') Regular under 1 to 3 >3to6 >6to 12 >1 to 2 >2 to 3 Description over <1 Month >3years Past due settlem Total months Months Months years years draft ent 105/01 Inside Qatar 105/01/01 over draft 105/01/02 Bills Discounted 105/01/03 Loans 105/01/04 Others 105/02 Outside Qatar 105/02/01 over draft 105/02/02 Bills Discounted 105/02/03 Loans 105/02/04 Others Total 105/01+105/02

*Past due : Loans due but not paid for more than 3 months Under settlement draft Under liquidation

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (80)

Table (5) (105) Breakdown of Credit Facilities by Collaterals as at …./…./.. (In QR 000') Guarantee Inside Qatar Outside Qatar Total 1) Against Customer Deposits 2) Against Bank Guarantee 3) Against Government Guarantee ( or Govt. Bonds) 4) Against Real Estate mortgages 5) Against Other Mortgages/ Hypothecations 6) Against Financial Papers 7) Against Assignments 8) Against Salaries 9) Against Other Tangible securities 10) Personal Guarantee of others 11) Unsecured Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (81) Table (6) (105) Breakdown of Credit Facilities by Economic Sectors as at …./…./.. (In QR '000')

Overdraft Bills Discounted Loans & Other Description Total F.C. (01) (02) Advances (03+04) 105/01 Inside Qatar (01) Public Sector (01) Government (02) Gover.Institutions (03) Semi Gover.Inst. (02) Private Sector (01) Industry (02) General Trade (03) Services (04) Contractors (05) Real Estate (06) Consumption (07) Other sectors and Activities Activities Total 105/01 105/02 outside Qatar (01) Public Sector (02) Private Sector Total 105/ (105/01 +105/02)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (82)

Table (7) (105) Credit Classification According to Quality as at …./…./.. (In QR '000') (1) inside Qatar (2) Outside Qatar (1+2) Total Percentage %* Direct Indirect Direct Indirect Direct Indirect Grades Direct Indirect Facilities Facilities Facilities Facilities Facilities Facilities Facilities Facilities 105/01 3/01/02 105/02 3/01/02 105 3/01 (1) Low Risk- Excellent (2) Standard/ Satisfactory Risk (3) Substandard - Watch (4) Doubtful (5) Bad Debts Total

(Grades From 1 to 5 According to QCB definitions) - Total (1+2) of each Grade *Percentage: = % Grand Total (1+2) of all Grades

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (83)

Table (8) (105) Breakdown of Direct/Indirect Credit Facilities by Amount Denominations and Number of Customers (Non-Government) as at …./…./..

Inside Qatar Outside Qatar

Bills- Letter of Of which Bad and Amount Total discounted Total Grand Total 1+2 Total direct and Over Credit Letter Of Total direct and Direct Indirect Doubtful denominations direct Loans and Indirect indirect (1) draft Acceptances Guarantee indirect (1) Facilities Facilities (Per Customer) Facilities Other Facilities + Others (In QR '000') Advances

no. of no. of no. of no. of Amount Amount Amount Amount customers customers customers customers

<100 100 <500 500 <1000 1000 <5000 5000 <10000 10000 <20000 20000 <30000 30000 <50000 50000 <100000 100000 and over * According to Q.C.B. Credit Classification Grade (4+5)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (84)

Table (9) (106) Long-Term Investment as at …./…./….

(In QR '000') Description Inside Qatar (106/01) Outside Qatar (106/02) Total (106) (01) Equity Participation (01) Subsidiaries (02) Associates (03) Others (02) Other Long Term Investment (01) Real Estate (02) Others Total Subsidiaries: Bank Participation 50% and over Associates : Bank Participation 20% >50%

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (85)

Table (10) (107/01) Net Fixed Assets For Bank Use as at …./…./..

(In QR '000') Rate of % Prov. Of Description Cost Net Book Value Depreciation Depreciation 107/01/01 Properties 107/01/02 other Fixed Assets (01) Furniture Fixture (02) Equipments & Machinery (03) Cars (04) Computer Equipments (05) Others Total 107/01

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (86)

Table (11) (107/02) Net Fixed Assets ( For other purposes) (Net Value After Depreciation) as at …./…./..

(In QR '000') Owned for more than3 Description Owned for 1-3 Years Total Years 107/02/01 Inside Qatar (01) Against Loans Settlement: (01) Lands (02) Buildings (03) Others (02) Other purposes 107/02/02 Outside Qatar (02) Against Loans Settlement: (01) Lands (02) Buildings (03) Others (02) Other purposes Total 107/02

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (87)

Table (12) (108) Breakdown of Other Assets as at …./…./..

Description L.C. F.C. Total 108/01 Amounts Receivable 108/02 Prepayments 108/03 Accrued Income 108/04 Clearing Cheques 108/05 Amounts in Suspense 108/06 Others ( Details to be attached) Total

Tenth Edition Banks/Mach 2008 Part (XII) - Tables, Forms and Filling in Instructions

The Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (88) Table (13) (201, 202) Breakdown of Balances Due to QCB/Banks and Other Financial Institutions as at …./…./..

Description Demand <1 Month 1 to 3 months >3 to 6 Months >6 to 9 Months >9 Months to 1 year >1 to 2 years >2 years Total

201 Due to Q.C.B. (01) Placements (02) REPOs (03) Other 202 Due to banks & fin. Inst. 202/01 Inside Qatar 202/01/01 Banks (01) Placements (02) REPOs (03) Borrowing 202/01/02 other fin. Inst. (01) Placements (02) REPOs (03) Borrowing 202/02 Outside Qatar 202/02/01 Banks (01) Placements (02) REPOs (03) Borrowing 202/02/02 H.Q. and branches (01) Placements (02) REPOs (03) Borrowing 202/02/03 other fin. Inst. (01) Placements (02) REPOs (03) Borrowing Total of 201+202

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (89) Table (14) (203) Breakdown of Deposits as Per Maturity and According to Sectors as at …./…./.. (In QR '000') Time Deposits Current and Description Savings 1-3 >6-12 >1-2 Total Call <1 Month >3-6 Months >2 years Months Months years 203/01 Residents (01) Public Sector (01) Local currency (01) Government (02) Government Institutions (03) Semi-Government (02) Foreign Currency (01) Government (02) Government Institutions (03) Semi-Government (02) private sector (01) Local currency (01) Personal (02) Institutions and Companies (02) Foreign currency (01) Personal (02) Institutions and Companies 203/02 Non- Resident.Acct. (01) Local currency (01) Personal (02) Other Sectors (02) Foreign currency (01) Personal (02) Other Sectors Grand Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (90) Table (15) (203) Breakdown of Customer Deposits by Amount Denominations And number of Customers (Non-Governmentt) as at …./…./..

Resident Total Customer Of Which Inactive Amount Denominations Non Residents Total Resident Dept. (203) Acct. (Per Customer) In QR Current Time Savings '000' no. of and Call Deposits no. of no. of no. of Amount Amount Amount Amount customers customers customers customers

> 50 to 100 >100 to 500 >500 to 1000 >1000 to 5000 >5000 to 10.000 >10.000 to 20.000 >20000 to 30.000 >30000 to 50000 >50.000 to 100.000 >100.000 Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (91)

Table (16) (207) Breakdown of Other Liabilities as at …./…./..

Description L.C. F.C. Total 207/01 Amounts Payable 207/02 Dividends Payable 207/03 Accruals 207/04 Amounts in Suspense 207/05 Net Profit ( loss) Current Year* 207/06 Net Profit ( loss) last Year** 207/07 Other ( Details to be attached) Total

*(1) Net Profit ( loss) Current Year: For the Current period from Jan. to date.

**(2) Net Profit ( loss) Last Year: Under Approval of QCB and shareholders.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (92) Table (17) (3) Details of Contra Items as at …./…./.. (In QR '000') Description Local currency Foreign currency Total 3/01 Indirect Credit Facilities 3/01/01 Inside Qatar 3/01/01/01 Letter of Guarantee 3/01/01/01/01 Bid Bonds 3/01/01/01/02 Advance Payment Bonds 3/01/01/01/03 Performance Bonds 3/01/01/01/04 Loans Payment 3/01/01/01/05 Shipping Guarantee 3/01/01/01/06 Others 3/01/01/02 Letter of Credit 3/01/01/02/01 Import 3/01/01/02/02 Export 3/01/01/02/03 Acceptances 3/01/01/03 Others 3/01/02 Outside Qatar 3/01/02/01 Letter of Guarantee 3/01/02/02 Letter of Credit 3/01/02/03 Acceptances 3/01/02/04 Others 3/02 Financial Obligations 3/02/01 Unutilized Line of Credit 3/02/02 Underwriting Facilities 3/02/03 Others 3/03 Investment Activities 3/03/01 Forward Commitments 3/03/02 Financial Futures 3/03/03 Interest rate Swaps 3/03/04 Currency Rate Swaps 3/03/05 Options 3/03/06 Others 3/04 Others Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (93)

Table (18) (50103) Breakdown of Interest Received on Credit Facilities by Economic Sectors Inside Qatar as at …./…./..

(In QR '000') Loans and Other Overdraft 01 Bills Discounted 02 Total Description Advances 03+04 LC FC LC FC LC FC LC FC 5010301 - Inside Qatar 01 Government 02 Private Companies And Institutions 03 Personal

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (94) Table (1) Financial Investments/By the Principal Items As at the end of …./…. Bank Name: …………………………………………………………….. (In QR'000') Item (103) Item (106) *

Fair Value by Fair Total Profits and Value by Fair Description For For For For Losses Total Profits Total Value Maturity Sale Maturity Sale Reserve For By and trading origin Losses ** Inside Qatar Treasury Bills Govt. Bonds Bonds Guaranteed by Govt. Certificates of Deposit Other bonds: From banks From companies Others Securities issued by QCB Stocks Others: *** Bond funds and portfolios Stock fuunds and portfolios Other funds and portfolios Outside Qatar Treasury Bills Govt. Bonds Certificates of Deposit Other bonds: From banks From companies Others Stocks Others: *** Bond funds and portfolios Stock fuunds and portfolios Other funds and portfolios Total

* Financial Investments Only ** By Origin *** Including Funds & Portfolios

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (95) Table (2) Trading Book in Securities/Item 103 Investmant in Bonds, Instruments and Debt Securities (Per Investment) As at the end of …./….. Bank Name: (In QR '000') Date Book Value Net Book Value Ratio of Book Value At Provision Purpose of Issuing Issuing Fair Value minus the Fair Investment to Investment Name and Type Currency 31/12 of previous Last Current Balance (If Investment Entity location Purchase Maturity Reserve Value and Bank's Year ** Month month found) Provision Capital and Reserve Reserves First: Inside Qatar*

Total Of First Second: Outside Qatar*

Total Of Second Total Of Inside and Outside Qatar

NB: Net book value minus fair value and provision reserve Ratio of Investment to Bank's Capital and Reserevs = Bank's basic capital (item 20801) * Investments are listed sequencly according to the classification of item (103) by subtotal of each one. ** Government bonds outside Qatar contains the bods issued from Central Banks

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (96) Table (3) Investment in stocks per investment/Item 103 As at the end of …./….. Bank Name: (In QR '000') Book Value . Net Book Value Book Value at Provision Purpose of Nationality of Company's Stocks Fair Value minus the Fair Company Name Currency Stocks 31/12 of previous Balance (If Investment the Company Capital Fair Value Last Current Reserve Value and Provision Bank's Capital Company's Year found) Month month Reserve and Reserves Capital

First: Inside Qatar

Total Of First Second: Outside Qatar

Total Of Second Total NB:

Ratio of participation to bank's capital and Net book value minus fair value and provision = reserves reserve

Bank's basic capital (item 20801)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (97) Table (4) Investment in Stocks per Investment/Item 106 As at the end of …./….. Bank Name: (In QR '000') Book Value Ratio of Participation to Circulated Nationality Stocks Book Value at Fair Provision Net Book Value minus Purpose of Company's Bank's Company Name (Non- of the Currency Stocks Fair 31/12 of Last Current Value Balance (If the Fair Value and Company's Investment capital Capital and circulated) Company Value previous Year Month month Reserve found) Provision Reserve Capital Reserves

First: Inside Qatar A- Subsidiaries 1 2 3 B- Affiliates 1 2 3 C- Other Companies 1 2 3 Total Of First Second: Outside Qatar A- Subsidiaries 1 2 3 B- Affiliates 1 2 3 C- Other Companies 1 2 3 Total Of Second Total NB: Ratio of participation to Bank's Capital Net book value minus fair value and provision reserve and Reserves = Bank's Basic Capital (item 20801)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (98) Table (5/1) Investment in Funds and Portfolios Dealing with Bonds, Instruments, and Debt Securities within Items (103 + 106) As at the end of …./….. Bank Name: (In QR '000') Date Book Value Book Value At Fair Net Book Value minus the Purpose of Provision Balance (If Ratio of Portfolio or Fund to the Fund/Portfolio Name Nationality Currency 31/12 of previous Last Current Value Fair Value and Provision Investment Purchase Maturity found) Bank's Capital and Reserves Year Month month Reserve Reserve

First: Within Item (103) A- Inside Qatar 1 2 3 B- Outside Qatar 1 2 3 Total Of First Second: Within Item (106) A- Inside Qatar 1 2 3 B- Outside Qatar 1 2 3 Total Of Second Total

NB:

Ratio of participation to Bank's Capital and Net book value minus fair value and provision reserve Reserves Bank's Basic Capital (item 20801)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (99) Table (5/2) Investment in Funds and Portfolios Dealing with Stocks within Items (103 + 106) As at the end of …./….. Bank Name: (In QR '000') Date Book Value Net Book Value Book Value At Provision minus the Fair Ratio of Portfolio or Purpose of Fair Value Fund/Portfolio Name Nationality Currency 31/12 of previous Last Current Balance (If Value and Fund to the Bank's Investment Purchase Maturity Reserve Year Month month found) Provision Capital and Reserves Reserve

First: Within Item (103) A- Inside Qatar 1 2 3 B- Outside Qatar 1 2 3 Total Of First Second: Within Item (106) A- Inside Qatar 1 2 3 B- Outside Qatar 1 2 3 Total Of Second Total NB: Ratio of participation to Bank's Capital Net book value minus fair value and provision reserve and Reserves = Bank's Basic Capital (item 20801)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (100) Table (5/3) Investment in Funds and Portfolios within Items (103 + 106), except for Tables (5/1 & 5/2) As at the end of …./….. Bank Name: (In QR '000') Date Book Value Provision Net Book Value minus the Ratio of Portfolio or Fund to Book Value At 31/12 Fair Value Fund/Portfolio Name Purpose of Investment Nationality Currency Last Current Balance (If Fair Value and Provision the Bank's Capital and Purchase Maturity of previous Year Reserve Month month found) Reserve Reserves

First: Within Item (103) A- Inside Qatar 1 2 3 B- Outside Qatar 1 2 3 Total Of First Second: Within Item (106) A- Inside Qatar A/1 Financial 1 2 3 A/2. Real Estate and other assets 1 2 3 B- Outside Qatar B/1 Financial 1 2 3 B/2 Real Estate and other assets 1 2 3 Total Of Second Total NB: Net book value minus fair value and provision reserve Ratio of participation to Bank's Capital and Reserves = Bank's Basic Capital (item 20801)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (101) Table (6) Details of the Non-Financial Investments (Within item 106) as at …./…./.. Bank Name:……………………….. (In QR '000') Book Value

Ratio of Investment Accumulated Provision for Net Book Investment Purchasing Investment to Investment name Location or Depreciation Up Price Value minus Date Cost Last Current Bank's Capital Nationality till now Depreciation the Provision Month Month and Reserves

First: Real Estate (Investment for Trade) a-Inside Qatar 1- 2- 3- b-Outside Qatar 1- 2- 3- Total of first:

Second: Investment for Leasing (Real Estate and Other Assets)

a-Inside Qatar 1- 2- 3- b- Outside Qatar 1- 2- 3- Total of second: Third : Others a-Inside Qatar 1- 2- 3- b- Outside Qatar 1- 2- 3- Total of third Total Inside Qatar Total Outside Qatar

Total Inside and Outside Qatar

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling in Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (102)

Table (7) Due From Banks and Local Institutions (104\01) and Due To Banks and Local Financial Institutions (202\01) as at …./…./..

Bank Name:………………………………… (In QR '000') Due From Banks and Local Financial Institutions Due to Banks and Local Financial Institutions Name of the Name of the The Equivalent Deposit Type Due THE Equivalent in Deposit Type Due Bank or the Currency Bank or the Fin. Currency in Q.R. Current \ Time Date Q.R. Current \ Time Date Fin. Inst. Inst. 1- 1- 2- 2- 3- 3- 4- 4- 5- 5- 6- 6-

Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (103)

Table (8) Details Of Other Debt Securities (204\04) as at the End Of …./…..

Bank Name:……………………………… (In QR '000') Item Components Amount 1- 2- 3- 4- 5- 6- Total

Bank Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (104)

Table (9) Details Of Other Cash Margins (205\03) as at The End Of …../…...

Bank Name:……………………………… (In QR '000') Item Components Amount 1- 2- 3- 4- 5- 6- Total

Bank Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (105) Table (10) Details Of Other Provisions (06\206) as at The End Of …./…...

Bank Name:……………………………… (In QR '000') Item Components Amount 1- Provision for contingent liabilities 2-Provision for retirement 3-Provision for bank-owned real estate 4-Provision for causes 5- Provision for the banking operational risk 6- Provision for due from banks 7- Others

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (106) Table (11) Details Of The Supplementary Capital (20802) as at the end of …./.. Bank Name:………………………………. (In QR '000') Previous Current First: Asset Evaluation Reserve (2080201) Month Month

(By each investment ) 1- Fair Value Reserve 1/1- 1/2- 1/3- 1/4- 1/5- 1/6- 1/7- 1/8- 1/9- 1/10- 2- Other Assets Evaluation Reserve (to be mentioned) 2/1- 2/2- 2/3- 2/4- 2/5- 2/6- 2/7- 2/8- 2/9- 2/10- Total Of First Second: Subordinated Loans(2080202)(By The Lending Entity) 1- 2- 3- 4- 5- Total of Second Third :Others (2080203) 1- 2- 3- 4- 5- Total of Third Total Bank Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (107)

Table (12) Direct Credit Facilities (105) and Customers' Deposits (203) By The Bank Branches as at the end of …./..

Bank Name:………………………………. (In QR '000')

Headquarter and Branches Inside Credit Facilities Customers' Qatar by Towns and areas Direct Indirect deposits 1-The Headquarter 2- 3- 4- 5- 6- 7- 8- 9- 10- 11- 12- 13- Total

For National Banks which have Branches abroad

The Branch Name \ by Country\ Credit Facilities Customers' Town Direct Indirect deposits 1- 2- 3- 4- 5- 6- Total

Bank Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (108) Table (13) Direct Credit Facilities outside Qatar (105/02) as at the end of …./.. Bank Name:……………………………….

International Existing balance's Name of the Financing\ Loan Financing\ Loan Existing NationalityCredit Currency Due datePercentage to Collateral Borrowing Entity Type Granting Date balance Classification Equity

Government Companies

Semi-Government Companies

Total of Public Sector Companies Private Sector Companies

Total of Private Sector Companies

Total of Credit Facilities

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (109) For Islamic Banks Table (14) Details Of International Murabaha in Commodities and Metals Within item (104/02) as at the end of …./…. Bank Name:………………………………. (In QR '000') Commodity Due Date Name of the Bank\ Institution Nationality Country Type Amount Murabaha Operation Maturity 1- 2- 3- 4- 5- 6- 7- 8- 9- 10- 11- 12- 13- 14- 15- Total (Second) Total ( First+ Second ) Bank Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (110) Commercial Banks Table (15/A) Credit Facility Rating by Risk and Collectability as at the end of …./..

Bank Name:………………………………. (In QR '000') Credit Classification* Category A Category B Category C Category D Category E Credit Type Total Substandard Excellent Accounts Standard Accounts Doubtful Accounts Bad Accounts Categories Accounts balances*** Balance %** Balance %** Balance %** Balance %** Balance %** Direct Credit 1- Discounted Bills 2- Overdraft 3- loans Total Direct Credit Indirect Credit 1- LO 2- LC 3- Acceptances Total Indirect Credit Total Credit Facilities In-Kind Guarantees Provisions and Suspended Interests a- Provisions b- Suspended Interests

* The Classification is conducted according to the instructions. Bank Stamp **The percentage means (the category balance to the balances of categories) *** Total balances should be equalized with the total balance of Credit to customers in the monthly statement of assets and liabilities.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (111) Islamic Banks Table (15/B) Classification of Financing Accounts by Risk and Collectability as at the end of …./.. Bank Name:………………………………. (In QR '000') Credit Classification* Category A Category B Category C Category D Category E Credit Type Total Categories Excellent Accounts Standard Accounts Substandard Accounts Doubtful Accounts Bad Accounts balances*** Balance %** Balance %** Balance %** Balance %** Balance %** Direct Credit 1- Murabaha and Musawama 2- Istisnaa 3- Mudaraba 4- Musharaqa 5- Others Total Direct Credit Indirect Credit 1- LO 2- LC 3- Acceptances Total Indirect Credit Total Credit Facilities In-Kind Guarantees

Provisions and Suspended Profits a- Provisions b-Granted Suspended Credit Profits Facilities for Governmental and Semi-governmental Sectors Direct Credit Indirect Credit

* The Classification is conducted according to the instructions. Bank Stamp **The percentage means (the category balance to the balances of categories) *** Total balances should be equalized with the total balance of Credit to customers in the monthly statement of assets and liabilities.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (112) Table No. (16) Bank: Currency Positions as at / / Amounts are recorded in foreign currency Assets

QR Foreign Currency Description USD Euro Pds. Stg. Jap.Yen Others TOTAL ASSETS 101 - Cash and Precious metals 102 - Due from QCB 0 0 0 0 0 0 10201 - Required Reserve 10202 - Others 103 - Trading Securities Portfolio 0 0 0 0 0 0 10301 - Inside Qatar 10302 - Outside Qatar 104 - Due from Banks & Fin. Inst 0 0 0 0 0 0 10401 - Inside Qatar 10402 - Outside Qatar 105 - Credit Facilities 0 0 0 0 0 0 10501 - Inside Qatar 10502 - Outside Qatar 106 - Long Term Investments 0 0 0 0 0 0 10601 - Inside Qatar 10602 -Outside Qata r 107 - Net Fixed Assets 0 0 0 0 0 0 10701 - Banks Use 10702 - Other Purposes 108 - Other Assets 1-TOTAL ASSETS 0 0 0 0 0 0 Forward purchases TOTAL Assets and forward purchases (1) 0 0 0 0 0 0 Forei gn Exchange Rate Equivalent in QR

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Bank: Currency Positions as at / / Amounts are recorded in foreign currency Liabilities

Foreign Currency Description QR USD Euro Pds. Stg. Jap.Yen Others TOTAL

LIABILITIES 201 - Due to QCB 202 - Due to Bank & Fin inst 0 0 0 0 0 0 20201 - Inside Qatar 20202 - Outside Qata r 203 - Customer Deposit 0 0 0 0 0 0 20301 - Resident 20302 - Non Resident 204. - Debt s ecurties 205 - Ma rgins on 206 - Provisions 207 - Othe r Liabilites 208 - Capital Accounts 2- Total Liabitites 0 0 0 0 0 0 Foreard sales that could lead to risk Total Liabilites and forward sales(2 ) 0 0 0 0 0 0 Foreign Exchange Rate Equivalent in QR 0 0 0 0 0 0 Long(short) (1 -2) 0 0 0 0 0 0 Long position equivalent in QR 0 0 0 0 0 0 0 Short position equivalent in QR 0 0 0 0 0 0 0

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (113) Table (17) Assets and Liabilities Classification by Interest Rate levels of the ended period of the current year 1/1/…../..../……….. Bank Name:……………………………… First: Assets (In QR '000') Balances with banks Securities (excluding of Direct credit facilities Other assets Total assets including loans stocks) Average Average Average Average Average Interest rate Annual Annual Annual Annual Annual during Interest during Interest during Interest during Interest during Interest interest interest interest interest interest the amount the amount the amount the amount the amount rate rate rate rate rate period period period period period 0% to 1% -2% -3% -4% -5% -6% -8% -10% -12% More than 12% Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Second: Liabilities (In QR '000') Banks' Deposits including the Issued debt Securities Customers' Deposits Other liabilities Total Liabilities borrowed funds

Interest rate Average Average Annual Average Annual Average Annual Average Annual Interest Annual Interest Interest Interest Interest during the during the interest during the interest during the interest during the interest amount interest rate amount amount amount amount period period rate period rate period rate period rate 0% to 1% -2% -3% -4% -5% -6% -8% -10% -12% More than 12% Total

Commissions on direct credit facilities till that date reached (………….) thousand Qatari Riyals

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (114)

Form A / 1 Profits and Losses Account From 1/1/….. Till 30/6/……

(In QR '000') 30/6/ 30/6/ 30/6/ 30/6/ Expenses current last Revenues current last year year year year 1- Expenses and Losses of 1- Financing and Financing and Investment Investment Revenues 2- Financing and Investment 2- Retainable provisions Provisions 3- General and Administrative 3- Banking operations Expenses Revenues 4- Other Expenses 4-Other Revenues

Net Profit (Loss) Total Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (115)

Form A /2 Distribution of a Biannual Payment on Account for Depositors For Year …………..

1- Calculating The Depositors' Share of profits (In QR '000') Net Profit Depositors' Share of net profit Deducting The Share of bank Mudaraba Depositors' Net Share Till 30/6 Payment under collection which the bank desires to Allocate Difference

2- Allocation Rates

(In QR '000') By Depositors net By Payment under collection required to be share allocated

Total In Total In Return Rate Return Rate QR '000' QR '000'

Deposits for more than one year Deposits for a year Deposits for 6 months Deposits for 3 months Deposits for a month Distinguish Deposits Saving Deposits Investment Demand Deposits Broken Deposits Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (116)

Form B\1 Profits and Losses Account For The Fiscal Year Ended at 31/12/……..

(In QR '000') 30/6/ 30/6/ 30/6/ 30/6/ Expenses current Revenues current last year last year year year 1- Expenses and Losses of 1- Finance and Financing and Investment Investment Revenues 2- Finance and Investment 2- Retainable provisions Provisions 3- General and Administrative 3- Revenues of Banking Expenses Operations 4- Other Expenses 4-Other Revenues

Net Profit (Losses) Total Total

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Monthly Statement of Assets & Liabilities & Closing Accounts Annex No. (117)

Form B/2 The Depositors Share of Profits At the End of Year …………..

1- Calculating The Depositors Share of Profits

(In QR '000') Net Profit Depositors Share of net profits before deducting the bank mudarabah Deducting The Share of bank mudarabah The Net Depositors' Share after deducting the bank mudarabah Value of the Provided Subsidy The Final Depositors' Share after the Subsidy

2- The Allocation Rates (In QR '000') Depositors The Bank The Net Depositors' Return Rate Value of the Share before The Bank Return Rate mudarabah Share after deducting BEFORE Subsidy Statement deducting the mudarabah AFTER The Declared the declared The Provided by bank mudarabah Declared % Subsidy % Value mudarabah Share Subsidy % the bank

Deposits for more than one year Deposits for a year Deposits for 6 months Deposits for 3 months Deposits for a month Distinguish Deposits Saving Deposits Investment Call Deposits Broken Deposits Total

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Payment Systems and Spontaneous Settlements Annex No. (118)

On-Line Check Clearing Fees, Times, & Working Hours

Acronyms BFD : Bank of First Deposit (Check Acquiring Bank) PAY : Bank Paying The Check Amount. (Check Issuer Bank) QCB : Qatar Central Bank

1. Check depositor can specify the priority of the check:

Charge Category Priority Level Response Customer BFD QCB PAY Pays Receives Receives Receives Executive Period A A A1 A2 A3 * Special Clearing Period B B B1 B2 B3 High Period C C C1 C2 C3 Medium Period D D D1 D2 D3 Regular ** Must be sent before 18:00 (6:00 p.m.) And E E1 E2 E3 cleared before 22:00 (10:00 p.m.) * For Check amount QR 250,000.00 and above ** All checks must be cleared on the same day they were presented.

2. All checks cleared during the official opening of the safes at QCB will be posted directly to the clearing account of the bank. After such hours all check will be posted the following day.

Fees, Periods, and Times references:

1. Fees:

A B C D E QAR 20 50 10 5 0 QAR A1 10 B1 25 C1 5 D1 2 E1 0 QAR A2 1 B2 1 C2 1 D2 1 E2 1 * QAR A3 9 B3 24 C3 4 D3 2 E3 0 Fees are charged even if checks are rejected * Paid by the acquiring bank.

2. Periods:

Type Minutes Period A 10 Minutes Period B 30 Minutes Period C 60 Minutes Period D 2 Hours

3. All checks presented after customer-banking hours are treated as regular and must be presented before 18:00 hours and cleared before 22:00 hours.

4. All checks presented during holidays will be cleared by maximum 22:00 hours next working day.

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Licenses, Registration and Fees - Banks Annex No. (119)

Main Data for Registration of Banks Operating in Qatar

- Bank Name:…………………………………………….……………………………………… - Legal Status:……………………...…………………………………………………………… - Nationality:…………………………………………………………………………………… - Commercial Registry Code:…………………………………………………………………… - Address of Headquarter:………………………………………………………………………. - Starting Date of Activity In Qatar:………\………\…………………………………………… - Authorized Capital:………………………………. Paid-Up Capital:………………………… - Number, address of the operating branches of category B: 1-……………………………………… …………………………………...…… 2-……………………………………… ………………………………………… - Number, address of the operating branches of category C: 1-……………………………………… …………………………………...…… 2-……………………………………… ………………………………………… - Number, address of the operating ATM: 1-……………………………………… …………………………………...…… 2-……………………………………… ………………………………………… - Members of the board of directors: ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… - General Manager \ Chief Excecutive Officer: Name:……………………………………………………………………………. Employees who are directly reporting to the general manager or chief executive officer: Names:……………………………………………………………………………. Title in the organizational structure:………………………………………………… QCB's Approval Date:………\………\……………………………………….. - The Internal Auditing Manager:………………………………………………………………. Name:……………………………………………………………………………. QCB's Approval Date:………\………\……………………………………….. - Account Auditors 1-……………………………………… Appointment Date:………..………………… 2-……………………………………… Appointment Date:………..………………… Code number of the account auditors registry:………………………………. ……………………………………………………………………………………………… General Manger's\Cheif Executive Officer's Signature

Bank's Stamp

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Licenses, Registration and Fees - Banks Annex No. (120) Form No. (1) Real Estate Financing Ratio As at the End Of …./…...

The Bank Name:……………………………… (In QR '000') Item name Symbol* Amount The Numerator 1 Real Estate Financing 2 Exceptions 11\4 A- Real Estate Financing granted to projects of the 11\4\1 government and its institutions B- Real Estate Financing granted to building 11\4\2 constructors with the public and private sectors C- Real Estate Financing collateralized by the 11\4\3 following: Government or governmental institutions 11\4\3\1 Cash collateral, provided that the exceptional financing should not exceed the value of such 11\4\3\2 collateral Unconditional Banking Collateral granted by banks of strong financial positions. Such collaterals shall 11\4\3\3 be automatically renewable till the customer can settle the debt. Personal Real Estate Financing against the customers' salaries which are subject to conditions 11\4\3\4 and rules of regulation of the credit facilities granted to individuals. Net real estate financing(1-2) Equity (Tier1) Total Customer Deposits The Percentage % Net real estate financing ÷ equity Net real estate financing ÷ total customer deposits

* According to what mentioned in the book of instruction to banks page no. (128)

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Policies and Concentrations Annex No. (121) Form no. (2) Calculation Form of Real Estate Financing to Equity or to Customers' Total Deposits Ratio

Bank Name:………………………………for Month …………../…………….. Dates of working The Violation in the real estate ratio Real Estate Financing The fine amount of days during the Net Real Percentage of Equity Customers' Deposits exceeding the ratio Month Real Estate Exceptions Estate Financing Excess (2) Financing 1- Excess (1) Customers' Exceeding above the Exceeding Equity Customers' 2 (3) Equity (4) above the Deposits (5) amount (6) ratio (7) amount (8) (10) Deposits (11) ratio (9) (ceiling)

The total fines of all working days is from the column no.(10) or no.(11) whichever larger Total Equity ( ) thousand Riyals Total Customers' Deposits ( ) thousand Riyals Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Polices and Concentrations Annex No. (122) Form No. (3) Recording Form of Fines for Violating the Percentage of Real Estate Financing For month ………\………….

Bank Name: ……………………………………………. No. of Exceeding Days: Total Fines: QR

Explation Notes:

Bank's Authorized Signature

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Credit Polices and Concentrations Annex No. (123)

Fines Table Violating of Real Estate Financing to Equity Ratio

Exceeding Exceeding In QR '000,000' Value Ratio

10- 10- 50 50-100 100-200 200 & more

10% 250 500 1000 2000 3000 10 % - 25 % 500 1000 2000 3000 3500 25 % - 50 % 1000 2000 3000 3500 4000 50 % - 100 % 2000 3000 3500 4000 4500 100 % & more 3000 3500 4000 4500 5000

Fines Table Violating of Real Estate Financing to Customers' Deposits Ratio

Exceeding Exceeding In QR '000,000' Value Ratio

10- 10- 50 50-100 100-200 200 & more

1% 250 500 1000 2000 3000 1 % - 2.5 % 500 1000 2000 3000 3500 2.5 % - 5 % 1000 2000 3000 3500 4000 5 % - 10 % 2000 3000 3500 4000 4500 10 % & more 3000 3500 4000 4500 5000

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Deposit and Credit Concentrations in Banks and Financial Institutions Annex No. (124) ول ر )1(

EXPOSURE BANKS, H.O AND/OR BRANCHES ABROAD AS AT THE END OF …20 NAME OF BANK

PLACE OF BANK CURRENCY DUE FROM BANKS H.O AND/OR BRANCHES H.O, BRANCHES OFF BALANCE SHEET BANK BANK ON BALANCE SHEET ITEMS NATIONALITY ITEMS CODE NAME Country Country CODE NAME OTHER ON OTHER OFF TOTAL code name PLACEMENTS LOANS INVESTMENTS NOSTRO’S BALANCE L C’S L G’S BALANCE SHEET ITEMS SHEET ITEMS (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Deposit and Credit Concentrations in Banks and Financial Institutions Annex No. (125)

Filling In Instructions The Periodical Statement Application For Banks and Financial Institutions Credit Concentrations

Continue Annex No. (124)

1- Column no.(1) the bank code. 2- Column no.(2) the bank name. 3- Column no.(3) the bank nationality (the establishment country). 4- Column no.(4) the country code. 5- Column no.(5) the name of the country hosting the bank. 6- Column no.(6) the currency code. 7- Column no.(7) the currency name.

On balance sheet items:

8- Column no.(8) the deposits. 9- Column no.(9) the loans. 10- Column no.(10) the investments (including the participation in capital). 11- Column no.(11) the current accounts balances (Nostro) and the current accounts overdrawn balances (Vostro). 12- Column no.(12) other liabilities on the balance sheet that include the guarantees and the securities issued by banks and financial institutions that are granted as a collateral for loans and credit facilities granted to the customers.

Off balance sheet items:

13- Column no.(13) letters of credits including the enhancement of the bank or the financial institutions credit. 14- Column no.(14) the guarantees including the guarantees against the guarantees issued by the bank or the financial institution. 15- Column no.(15) other liabilities on the balance sheet including investment portfolio assets collateralized by the bank or the financial institution, and financial derivatives related to the contracts of foreign exchange, interest rate and the contracts of similar nature. 16- All banks and external branches you are dealing with would be listed in the attached form in a serial order starting from the bank in the establishment country even if the amount was zero then the branches of foreign banks followed by the subsidiary and associate companies. 17- If the dues from a bank\ branch are more than one currency, those accruals would be listed according to the currency in a sequential lines. 18- Balance netting is not allowed for On and Off balance sheet items. 19- All off-balance sheet items must be estimated in their gross value except for the financial derivatives as it is computed according to the risk weights included in the capital adequacy system page no. (388-395) of these instructions. 20- A (x) mark would accompany the amount is to distinguish the amounts with restrictions or remarks on them such as blocking, irregular classification……,etc. 21- For banks that have braches abroad (outside Qatar), they must declare balances and accruals of these branches maintained at banks and financial institutions.

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Deposit and Credit Concentrations in Banks and Financial Institutions Annex No. (126)

Technical Instructions for the Abroad Banks' Balances File Continue Annex No. (125)

Placement of Funds

Tables (1-1), (1-2) and (1-3) show the structure of the text that banks will send monthly to QCB for placement of funds.

Header

Column Column Description Column Format Column Reference Serial 1 Header HD (Fixed) 2 Table ID PLF10 (Fixed) 3 Bank Code Number 4 Year Number (4) Table (2) 5 Month Number (2)

Table (1-1)

Body

Column Column Serial Column Description Column Format Reference 1 Start of line LN (Fixed) 2 Branch Code Number Table (3) 3 Foreign Bank Code Number PLF System 4 Country Code Number PLF System 5 Currency Code Number PLF System 0 No Restriction 6 Notes Flag Number 1 Restriction 7 Placement 9999999999 8 Loans 9999999999 9 Investments 9999999999 10 Nostro 9999999999 11 Others on balance sheet items 12 LC 9999999999 13 LG 9999999999 Others OFF balance sheet 14 9999999999 items

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Table (1-2)

Footer

Column Column Description Column Format Column Reference Serial 1 Footer FT (Fixed) 2 No. of Records Number

Table (1-3)

Banks' Codes

Bank Code Bank Name (English) Bank Name (Arabic) ا Qatar National Bank 01 ا اري اي The Commercial Bank of Qatar 02 او Doha Bank 03 ف ا Qatar Islamic Bank 04 ا اه Al Ahli Bank 05 او ا Qatar Internatinal Islamic Bank 06 ا ا اود Arab Bank Limited 07 اق Al Mashreq Bank 08 ر رد Standard Chartered Bank 09 او International Bank of Qatar 10 ا اس HSBC 11 12 United Bank Ltd. درات إان Bank Saderat Iran 13 . .أن ر BNP Paribas 14 ا Qatar Industrial Development Bank 15

Table (2)

Codes of Banks' Branches Operating In Qatar

Bank Code Branch Code Description 01 01 Qatar National Bank- HQ 01 02 Qatar National Bank- London Branch 01 03 Qatar National Bank- Paris Branch 02 01 Commercial Bank of Qatar – HQ 03 01 Doha Bank –HQ 03 02 Doha Bank – New York Branch 03 03 Doha Bank – Pakistan Branch 04 01 Qatar Islamic Bank - HQ 05 01 Al Ahli Bank - HQ 06 01 Qatar International Islamic Bank - HQ 07 01 Arab Bank Limited – Doha Branch 08 01 Al Mashreq Bank – Doha Branch 09 01 Standard Chartered Bank – Doha Branch 10 01 International Qatar Bank – Doha Branch

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

11 01 HSBC – Doha Branch 12 01 United Bank Ltd. – Doha Branch 13 01 Bank Saderat Iran – Doha Branch 14 01 BNP Paribas – Doha Branch

Table (3)

Notes:

1- There is one record for header in the file. It starts with “HD” 2- There is one record for footer in the file. It starts with “FT” 3- Each record in the body starts with “LN” . 4-Columns are free length format. 5-Columns are separated by comma (,). 6-Each record should end with a carriage return. 7-Amount in thousands Qatari Riyals (1000QR).

Examples:

Example (1): this example for Doha Bank-Head Office HD, PLF01, 03, 2003, 06 LN, 01, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 350 LN, 01, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400 FT, 2 The above example represents Placement of Funds text file for Doha Bank (3) head office (01) in two banks: - United Saudi Commercial Bank in Bahrain in Euro currency and no restrictions on deposit. - National Bank of Kuwait in Kuwait Dinar currency and there are restrictions on deposit. As it's at the end of Jun 2003 (this is not a real data)

Example (2): this example for Doha Bank-Pakistan Branch HD, PLF01, 03, 2003, 06 LN, 03, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 400 LN, 03, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400 FT, 2

The above example represents Placement of Funds text file for Doha Bank (03) Pakistan Branches (03) in two banks: - United Saudi Commercial Bank in Bahrain in Euro currency and no restrictions on deposit. - National Bank of Kuwait in Kuwait Dinar currency and there are restrictions on deposit. As it’s at the end of Jun 2003 (this is not a real data)

The bank will provide QCB with one file which includes the data of all banks branches. For the above examples, Doha bank will provide QCB with one file in the following format:

HD, PLF01, 03, 2003, 06 LN, 01, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 350 LN, 01, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400 LN, 03, SA010, BH, EUR, 0, 300, 400, 200, 300, 100, 300, 700, 400 LN, 03, KW001, KW, KWD, 1, 200, 500, 600, 800, 500, 100, 400, 400 FT,4

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Capital Adequacy Ratio Annex No. (127)

Form No. (1) Calculation Form of Capital and Reserves Ratio to Total Net Assets for the month ……………/……. Bank Name: …………………………………………….

Decrease Decrease Fine Value Date of Working Days Numerator Denominator Ratio in ratio Value (in Riyals)

Total Fines Bank's Authorized Signatory

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Capital Adequacy Ratio Annex No. (128)

Form No. (2) Violation of Capital and Reserves Ratio To Total Net Assets For month ………\………….

Bank Name: ……………………………………………. No. of The Decrease Days: Total Fines: QR

Explanation Notes:

Signature of the Authorized Signatory

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Capital Adequacy Ratio Annex No. (129)

Fines Table of Capital & Reserves Ratio to Total Net Assets as at The End Of …./…...

Amount of Decrease (In QR '000,000') Decrease below -10 10 - 25 25- 50 50-100 More than 100 Stated Percentage -0.50% 250 500 750 1000 1250 0.5% -1% 750 1000 1250 1500 1750 1% - 2% 1500 1750 2000 2250 2500 2% -3% 2500 2750 3000 3250 3500 More Than 3% 4000 4250 4500 4750 5000

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions

Payment Systems and Spontaneous Settlements Annex No. (130)

ول ات واات Violations and Penalties Table

م اد ا اد ت اا آ )ق.ر( ا ا اء No Response within Allowed Period for priorities Will be Implemented Starting From Penalty per Check (Q.R) ا (A ) 500 د و (Priority (A Will be defined later ا (Priority (B) 15-10-2003 500 ( B ا (Priority (C) 15-10-2003 300 ( C ا (Priority (D) 15-10-2003 200 ( D م اد ام Transaction Time Out 15-8-2003 40 * اد أو ذو Return Reason incorrect or 15-8-2003 100 * not related ** ات ا ا إ أم # Delaying received check 13-1-2007 5000 ** from customers for future dates *** إاع ات ا ب # Delaying depositing cleared 13-1-2007 5000 *** ا checks amount into customer account.

* اا ف إ اات ذات ا إذا آ ا Penalty is added to the related penalties if transaction is part of priority A A-D * to D ** ض اا . ات ا ل أم ا ا رف . Penalty is charged per day. Forced only for check received during ** banking working days of the week. *** ض اا آ . .Penalty is forced per case ***

# Refer to article no. (105) of QCB Law no. (33) of the year 2006.

Tenth Edition Banks/March 2008

Part (XII) – Tables, Forms and Filling In Instructions

Financial Statements for Islamic Banks Annex No. (131)

Index

First: Consolidated Financial Statements for Islamic Banks.

- Balance sheet. - Income statement. - Cash flows statement.

Second: A form of complementary illustrations of the financial statements of the Banks.

1- Legal status and main activity. 2- Significant accounting policies. 3- Financial instruments and their related risk management. 4- Cash and balances with central banks. 5- Trading securities. 6- Balances and investments with banks and financial institutions. 7- Receivables and balances of financing activities. 8- Financial investments. 9- Other investments. 10- Fixed assets. 11- Other assets. 12- Current account balances of banks and financial institutions. 13- Credit receivables. 14- Other liabilities. 15- Other provisions. 16- Equity of absolute investment depositors. 17- Minority equity. 18- Shareholders equity. 19- Revenues of financing activities. 20- Profits (losses) of investing activities. 21- Net commissions and fees. 22- Profits (losses) of foreign currency operations. 23- General and administrative expenses. 24- Provision for financial investments. 25- Provision for other investments. 26- Absolute investment depositors' share of the net profits. 27- Profit return per share. 28- Off balance sheet items. 29- Geographical allocation. 30- Trust activities. 31- Balances of restricted investment. 32- Mutual (investment) funds. 33- Transactions with related counterparties. 34- Cash and cash equivalents. 35- Financial statements of the parent bank. 36- Financial statements post-date events. 37- The comparison figures.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

First: Consolidated Financial Statements for Islamic banks. Bank Balance sheet as at 31/12/2003

Illustration Year 2003 Year 2002

no. 000 Q.R. 000 Q.R. The Assets. Cash and balances with central banks. 4 XX XX Trading securities. 5 XX XX Balances and investments with banks and financial institutions. 6 XX XX Receivables and balances of financing activities 7 XX XX Financial investments. 8 XX XX Other investments 9 XX XX fixed assets 10 XX XX Other assets 11 XX XX Total Assets XX XX

Liabilities and Equity of Absolute Investment depositors, Minority and Shareholders: Liabilities: Current account balances of (due to) banks and financial institutions. 12 XX XX Customers' current accounts. XX XX Credit receivables. 13 XX XX Other liabilities. 14 XX XX Total Liabilities. XX XX

Absolute Investment depositors equity. 16 XX XX

Minority equity. 17 XX XX Shareholders Equity. Paid capital. 18 XX XX Legal reserve. 18 XX XX Other reserves. 18 XX XX Fair value reserve. 18 XX XX Allocation proposed profits 18 XX XX Retained earnings (losses) XX XX Total shareholders equity. XX XX Total Liabilities and the Equity of Absolute Investment depositors, XX XX Minority and Shareholders.

The attached illustrations shall be an integrated part of the financial statements.

These financial statements have been approved by board of directors on …/…./…….., and signed on behalf of them by:….

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Bank Income Statement for the year ended at 31/12/2003

Year 2003 Year 2002 Illustration no. 000 Q.R. 000 Q.R. Revenues of financing activities 19 XX XX Profits (losses)of investing activities 20 XX XX Total revenues of financing and investing activities XX XX

Revenues of commissions and fees XX XX Commissions and fees expenses (XX) (XX) Net revenues of commissions and fees 21 XX XX 22 XX XX Profits (losses) of foreign currency operations XX XX .٭ Other operational revenues Net operational revenues XX XX

General and administrative expenses 23 (XX) (XX) Depreciations and amortizations (XX) (XX) Provision for depreciation of the financing value balances and 7 (XX) (XX) receivables Provision for financial investments (+)- 24 (XX) (XX) Provision for other investments (+)- 25 (XX) (XX) Other provisions. 15 (XX) (XX) (XX) (XX) ٭ Other operational expenses Net operational profits (losses). XX XX XX XX .٭ (Non-operational profits (losses Net profits (losses) of the year XX XX

Deducting : Absolute investment depositors' share of net profits (losses). 26 (XX) (XX) Minority's share of net profits (losses). (XX) (XX) Net profits (losses) of the year for shareholders' equity. XX XX Profit return per share. - Principal 27 XX XX - Adjusted 27 XX XX

The attached illustrations shall be an integrated part of the financial statements. .In case of its relative importance, independent illustrations shall be mentioned ٭

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Bank Statement of The Change in the shareholders Equity For the year ended at 31/12/2003

Free

Fair Proposed shares Retained The Base Year value profits proposed

profits Total Legal Other reserve Capital reserve allocated to be reserves allocated Balance on 1/1/2002 XX XX XX XX XX XX XX XX Allocating free shares for year XX (XX) 2001 Allocated profits for year 2001 (XX) (XX) Reward for the members of the board of directors allocated for (XX) (XX) year 2001 Net profits (losses) of the year XX XX Transferred to reserves XX XX (XX) Net change in the fair value XX XX reserve Proposed allocations to XX XX (XX) shareholders The balance on 31/12/2002 XX XX XX XX XX XX XX XX Balance on 1/1/2002 XX XX XX XX XX XX XX XX The current year Balance on 1/1/2003 XX XX XX XX XX XX XX XX Allocating free shares for year XX (XX) 2002 Allocated profits for year 2002 (XX) (XX) Reward for the members of the board of directors allocated for (XX) (XX) year 2002 Net profits (losses) of the year XX XX Transferred to reserves XX XX (XX) Net change in the fair value XX XX reserve Proposed allocations to XX XX (XX) shareholders Balance on 31/12/2003 XX XX XX XX XX XX XX XX

The retained profits involve the proposed reward to the board of directors that is equal to ………..thousands Q.R. ( ….. thousand Riyals at year 2002)

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Bank Cash flows statement For the year ended at 31/12/2003

Cash flows from the operational activities Year 2003 Year 2002 000 Q.R. 000 Q.R. Net profit (losses) of the year XX XX Adjustments for settling the profits (losses) with the cash flows from the XX XX operational activities Depreciations and amortization XX XX Provision for the reduction value of the receivables and financing balances. XX XX Provision for financial investments (+)- XX XX Provision for other investments (+)- XX XX Other provisions. XX XX The used portion from the provisions except the provision against the reduction (XX) (XX) value of the receivables and financing balances. Net-needed Provisions (XX) (XX) Losses (profit) of selling fixed assets XX XX Losses (profits) of selling investments XX XX The operational profits (losses) before changes in the assets and liabilities used in XX XX the operational activities. Net decrease (increase) in the assets XX XX Balances and investments with banks and financial institutions. XX XX Trading securities. XX XX Receivables and balances of financing activities XX XX Other assets XX XX Net decrease (increase) in liabilities XX XX

Current account balances to banks and financial institutions. XX XX Current accounts of customers. XX XX Credit receivables. XX XX Other liabilities. XX XX Net cash flows due to operational activities.(1) XX XX Cash flows from investing activities Financial investments Purchases (XX) (XX) Collections from financial investments pay-backs XX XX Other investments Purchases (XX) (XX) Collections from other investments pay-backs XX XX Investment Purchases in subsidiary and associate companies (XX) (XX) Collections from selling investments in subsidiary and associate companies XX XX Payments to buy fixed assets and prepare the branches (XX) (XX) Collections from selling fixed assets XX XX Net cash flows due to investing activities. (2) XX XX The cash flows from financing Net increase (decrease) in the equity of absolute investment depositors. XX XX The net increase (decrease) in the minority equity XX XX Collections from paid capital issuances. XX XX Payments for paid-in capital (XX) (XX) Allocated profits (XX) (XX) Net cash flows due to (used in) financing (3) XX XX Net increase (decrease) in cash and cash equivalents within the year(1+2+3) XX XX The effect of the change in the exchange rates (XX) (XX)

Cash and cash equivalent balance at the beginning of the period. XX XX Cash and cash equivalent balance at the end of the period. (illustration no. 33) XX XX

The attached illustrations shall be an integrated part of the to the financial statements.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Second: Form of the Complementary Illustrations For the financial statements of the Islamic Banks

Bank:………………….

Complementary Illustrations of the Financial Statements Of the fiscal year ended at ……………….

1- Legal status and Main Activity:

Bank ………. was established (Qatari company) as an Islamic bank, on …./…./……, conforming to the Amiri decree no. (…) of year………. The bank provides all the licensed banking services and investing and Financing activities, without violating any of the Shariaa rules through its head quarter in ……city and (…..) branches.

2- Significant Accounting Policies:

A- Principles of Preparing and Gathering The Financial Statements: • The financial Statements are prepared in accordance with the historical cost principle (with the exception of the investments reserved for trading and those available for sale at their fair value) and pursuant to the Accounting Standards issued by the Auditing and Accounting Authority of Islamic Financial Institutions and the related banking rules and instructions issued by QCB. • The consolidated financial statements include the financial statements of the bank and its subsidiary companies under its control, excluding the inter-banks' balances and inter- transactions.

In the following, statement of those subsidiaries:

Company’s Name Country of incorporation Company’s Capital Percentage of Participation ــ ــ ــ

Mentioning names of subsidiary companies that did not consolidate their financial statements, the reasons for that (each), each establishment or resident country, the property percentage, voting equity percentage, activity nature, dates of the approved financial statements of those subsidiaries, investment value and the bank share of profits(losses) in each of them. Thereafter they would be listed in the financial statements using the equity method.

B- Transactions in Foreign currencies: • The bank accounts should be in Q.R. and the transactions in other currencies should be recorded during the financial year based on exchange rates on the transaction date. The reevaluation of assets and liabilities balances in other currencies would be done at the end of the financial year based on foreign exchange rates on that date. The resulted differences will be shown in the income statement as foreign currency operations.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

• If there are any branches abroad, the evaluation differences, that appear as a result of applying the exchange rate at the end of the year for the liabilities and assets of branches abroad, would be dragged directly to the "other reserves" item.

C- Revenue Realization: • The revenues of financing activities and receivables would be recorded on the maturity basis by using he decreasing rate method, and in case of the financing activities and receivables at default and being sure of not retaining back those revenues, they would be suspended according to the QCB instructions. • The revenues on shares and mutual funds units would be recorded when declaring their dividends. • The revenues on other investments would be recorded on maturity basis.

D- Financial investment evaluation: • Trading financial investments are evaluated at the fair value, and the profits (losses) resulted from those investments evaluation would be listed within the income statement at the same time that change occurs. • Financial investments available for sale are evaluated at the fair value for each investment, and the profits resulted from the change in those investments fair value would be listed within the fair value reserve, with differentiating between the share of shareholders equity and absolute investment depositors equity in that reserve. At sale, the accumulated profits of the fair value reserve would be posted to the income statement. • The unrealized losses due to change in the fair value of a specific investment would be listed within the income statement if there is not sufficient funds in that investment's fair value reserve to cover those losses. If unrealized profits appear for any investment items that have recorded evaluation losses within the income statement, it will be listed within the income statement by the equivalent amount to what have been recorded of losses, and what exceeds shall be recorded in the fair value reserve. In case of appearing any objective indicators or evidences on deterioration the investment retainable value, the retainable amount shall be estimated and any loss in the value of deterioration shall be recognized in the income statement within any financial investment provision item. • Investment kept to the due date would be recorded at the historical cost. In case of appearing any objective evidences or indicators appear not to be temporarily on deterioration the investment retainable value, the retainable amount should be estimated and any loss in the value of deterioration would be recognized in the income statement within the financial investment provision item.

E- The fair value: • Fair value of tradable financial assets would be presented in the bid price declared at closing the work at the dates of financial statements in the financial markets. If declared prices of some financial assets do not exist, their fair value should be estimated by one of the following ways: o Equity method. o Comparing them with the current market value of a financial instrument similar to them. o The cost. o Any other objective and publicly acceptable method. [the method(s) the bank uses would be mentioned for specification.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

F- Recognizing Date of Financial Transactions:

The bank would define its policy for approving the financial assets purchase according to the obligation date or paying date, along with sticking to stability. Sale of financial assets would be approved by the payment date.

G- Investment in Real Estate and Fixed Assets: • Investment in real estate and fixed assets is being recorded at the historical cost. Thereafter, those investments are evaluated separately such that the investments in real estate and fixed assets bought for leasing are evaluated according to the cost method and depreciation rates will be accounted on them according to the depreciation rates of the fixed assets. • Real estate and fixed assets bought for trading would be evaluated according to their fair value at the end of the financial period and the evaluation profits (losses) are treated in the same way as the financial investments available for sale.

H- Receivables and Balances of Financing Activities: • Receivables and balances of financing activities would be shown in their total original value minus the received amounts on the account of those operations after excluding the value deterioration provision and deferred revenues of the following years. The value of deterioration provision of the financing activities and receivables would be estimated in a detailed revision for them by the bank management in accordance with QCB instructions. • Financing activities and receivables are written off in case of the non-effectiveness of their taken procedures for recording them as a liability on the provision where the received amounts of the receivables and financing activities are added. • As regarding the purchasing order of Murabaha operations, the purchasing order committing rule would be applied according to QCB instructions, as well as for the Ijara that ended in owning, the tenant and owner committing rule is applied.

I- Evaluating The real Estates which ownership have been Converted to the Bank for paying the debts of some customers:

The real estate which ownership have been converted to the bank would be recorded in the converting value on the balance sheet under the "other assets" item. If the fair value of those real estate is lower than their converting value on the date of the balance sheet, the difference would be posted to the income statement, bearing in mind that in case the fair value of those real estate increased, there would be an addition to the income statement by the limits of what was listed in the income statements on previous financial periods.

In accordance with QCB instructions, the bank should get rid of lands and real estates that converted to it for paying debts during a 3 year period from the date of ownership, and it is allowed to extend that duration by obtaining QCB approval.

J- Fixed Assets: • The fixed assets are depreciated by the straight line method by using convenient depreciation rates based on the expect life (remaining life) estimated for each asset [the applied depreciation rates should be disclosed].

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

• Renewing and improvement expenses concerning the bank rented building are amortized during the estimated expect life (remaining life) or the due date of leasing contract duration, whichever is earlier.

K- Non-tangible Assets:

They are amortized during ……. years. [the bank should disclose the nature of these assets, their components and the method of estimating their original book value].

L- The Deterioration of bank's other assets value:

The book value of the bank's other assets is reviewed at the end of the year in order to figure out any indicators on deteriorating their value. If such indicators exist, the payback or retainable value would be estimated and those assets value deterioration loss would be recognized in the income statement.

M- Employees End of service Rewards and Retirement Fund: • The bank calculates end of service provisions for employees according to its internal systems, depending on the service period of each employee at the end of the year. That provision appears with the other provisions item under the other liabilities item. • Also the bank calculates the amount of its participation in the retirement fund according to the retirement fund rules, and it would be listed within the labor cost within the general administrative expenses as illustrated in the illustration no. (23).

N- Risk Reserve:

The risk reserve shall be always made up at minimum 1.5% of the total direct credit facilities granted by the bank, operating inside and outside Qatar, and its subsidiaries included in the consolidated balance sheet after deduction of the specific provisions, suspended interests and deferred profits of the Islamic banks, with exception of the credit facilities granted to Ministry of Finance or their secured facilities and credit facilities against cash guarantees (retained cash deposits).

O- Other Provisions:

The bank establishes provisions as an expense on the income statement for any potential obligations or requirements according to the estimated value of these obligations and the probability of realizing them on the date of the balance sheet. Illustration no. (15) clarifies these provisions.

P- Off Balance Sheet items:

The money managed by the bank on behalf of the customers would be listed within off balance sheet items in the [other commitments and contingent liabilities] item and is divided as follows: • Money of constrained investment that is invested by the bank for the customers through Mudaraba or agency contracts according to the conditions and types of investments defined by the customers. These investments results are not included in the bank's income statement and plugged directly to the customers when they are due after deducting the commission or the profit share of the bank as a Mudarib or an agent which is listed in the income statement. • Money of investment portfolios issued and managed by the bank on behalf of the customers for fees and commissions or for the agreed upon shares of profit, would be listed in the income statement. [Illustration no. 28/B].

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

• Money of mutual funds established or managed by the bank according to the law no. 25 of year 2002 concerning investment mutual fund. [Illustration no. 31] .

Q- Profit Allocation Between Absolute investment Depositors and Shareholders:

In that concern, the bank is committed to QCB instructions which are summarized in the following: • The net profit realized from all revenues and expenses items at the end of the financial year is the net profit that can be allocated between shareholders and absolute investment depositors. • The absolute investment depositors net share of the net profits is to be calculated on the ground of the daily balances of their deposits during the financial year after deducting the agreed upon and declared Mudaraba of the bank. • In case any of the expenses or losses items was a result of the misbehavior and infringement of the bank due to violating the procedures, QCB instructions or the proper banking practices, the depositors would not bear those expenses and losses. The evaluation of that is up to QCB. • If, at the end of the financial year, the bank business results showed net losses, it would be left to what QCB decides as being the authority for evaluating the bank’s management responsibility for these losses according to the rules of the Islamic Shariaa.

R- Cash and Cash Equivalent:

It means cash and cash balances that are due in a period of 3 months for preparing the cash flows statement and it includes: cash balances, balances with the central banks, balances with banks and financial institutions, and financial investments for trading. Illustration no. 34 declares those item's details.

3- Financial Instruments and their Risk management:

3/1 Financial Instruments: A- The bank financial instruments are represented by the financial assets and liabilities. The financial assets include cash balances, current accounts, investments in banks, financial investments and the customers' financing activities and receivables for the customers. The financial liabilities include the current accounts for customers and banks, and any other receivables. Also the financial instruments include the balances of absolute investment depositors and the undertakings listed within "the off balance sheet items". And the previous illustration no. (2), of the complementary illustrations of financial statements, include the applied accounting policies concerning the recognition and measurements basics of the most important financial instruments and their related revenues and expenses. B- Fair value of financial Instruments: In Compliance with the evaluation principles followed in evaluating the bank assets and liabilities mentioned in the complementary illustrations for the financial statements, the fair value of the bank assets and liabilities do not differ much with their book value on the date of the balance sheet. With the exception of the investments kept to the due date and investments in real estate and fixed assets for leasing which are evaluated at cost. Illustrations no. (8/B , 9/A), of the complementary illustrations for the financial statements, clarify the fair values of these two investments on the date of the balance sheet.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

3/2 Risk Management: Compiling to the disclosure requirements, and the Authority of Accounting and Reviewing for the Islamic Financial Institutions, the bank should disclose in details the risk nature it faces, their management policy and instruments, and how to hedge, measure and monitor them. And in line with that, the bank should declare some issues as follows: A- Return Risk: The bank should mention its return risk nature, the pricing policy of the financing activities, the effect of the post due amounts, their volume and prudential measures with connecting that to the target return which would be allocated on the absolute investment depositors and what may be needed from offering subsidy of the shareholders' equity, and the related policy. B- Credit Risk: The bank illustrates the nature and types of credit risks it faces and the procedures used to identify and measure them and reduce their effects. Illustration no. (7), of the complementary illustrations to the financial statements, includes the allocation of the financing activities balances and receivables on the different sectors. Also illustration no. (29), of the complementary illustrations of the financial statements, includes the geographical allocation. C- Liquidity Risk: The bank illustrates the nature of liquidity risk it faces, what it could be exposed to in the future, and the policies and measures applied to reduce these risks. The following table reflects the due dates of the bank's main assets and liabilities items. The contractual due dates of assets and liabilities in the table are defined on the ground of the remained period from the balance sheet date up to the contractual due date without taking into consideration the actual due dates reflected by the historical events of keeping the deposits and providing liquidity. The management monitors on a continuous basis the accruals of assets and liabilities to assure providing enough liquidity.

As at 31/12/2003 During a 3-1 3months to -1 5 5 Years Total month Months one ye ar Years and more Cash and balances with central banks. XX XX XX XX XX XX Trading securities. XX XX XX XX XX XX Balances with banks and financial XX XX XX XX XX XX institutions. Receivables and balances of Financing XX XX XX XX XX XX activities Financial investments. XX XX XX XX XX XX Other investments XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total Assets XX XX XX XX XX XX Current Account Balances XX XX XX XX XX XX Credit receivables XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Equity of Absolute Investment XX XX XX XX XX XX depositors Total Liabilities: XX XX XX XX XX XX The difference XX XX XX XX XX XX

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

As at 31/12/2002 Cash and balances with central banks. XX XX XX XX XX XX Trading securities. XX XX XX XX XX XX Balances with banks and financial XX XX XX XX XX XX institutions. Receivables and balances of Financing XX XX XX XX XX XX activities Financial investments. XX XX XX XX XX XX Other investments XX XX XX XX XX XX Other assets XX XX XX X X XX XX Total Assets XX XX XX XX XX XX Current Account Balances XX XX XX XX XX XX Credit receivables XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Equity of Absolute Investment XX XX XX XX XX XX depositors Total Liabilities: XX XX XX XX XX X X The difference XX XX XX XX XX XX

D- Foreign Currencies Exchange rate Volatility Risk: The bank illustrates the nature of foreign currencies exchange rate volatility risk it faces and the measures and policies to limit it, followed by the presentation of exchange rates risks it faces.

As at 31/12/2003 Qatari US$ Euro Sterling Other Total Riyals Currencies Assets XX XX XX XX XX XX Liabilities and shareholders XX XX XX XX XX XX equity Net currencies position XX XX XX XX XX XX As at 31/12/2002 Assets XX XX XX XX XX XX Liabilities and shareholders XX XX XX XX XX XX equity Net currencies position XX XX XX XX XX XX

E- Financial Investments' Market Risk: The bank illustrates the nature of financial investments' market risk it faces according to its purpose and its prudential and limiting measures and policies, with referring to the illustrations concerning them. F- Capital Adequacy: The bank explains in short the capital calculating mechanism according to the assets weighted risks as decided in Basel committee's publications and the instructions of QCB.

Assets Balances Risk Weighted Assets 2003 200 2 2003 200 2 Cash and balances with central XX XX XX XX banks. Balances and investments with banks XX XX XX XX and financial institutions. Receivables and balances of XX XX XX XX Financing activities Investments. XX XX XX XX

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Fixed assets XX XX XX XX Other assets XX XX XX XX Deferred or potential obligations and other commitments and contingent XX XX XX XX liabilities Total Risk Weighted Assets XX XX

The Balance Capital Adequacy Ratio according to Basel 2003 200 2 2003 200 2 Core Capital XX XX XX% XX% Core and supplementary XX XX XX% XX% Capital Knowing that the minimum requirement Stated by QCB is 10% G- Risks of managing investments on behalf of others: The bank manages customers' investments either in a direct way through their instructions which is called the absolute investment or in the form of investment portfolios and pools managed by the bank or in the form of mutual funds established or managed by the bank in accordance with the mutual funds law no.(25) of year 2002. The Bank management of those investments in any form is exposed to some legal and reputation risks (bank's reputation) and operational risk, and the bank controls those risks through …………. Illustrations no. 28(b), 31 shows the size of those investments. H- Other risks: The bank illustrates the types and nature of other risks it faces such as management risk, operational risk, legal risk and other risks.

4- Cash and balances with central banks:

2003 2002 Cash XX XX Cash reserve with QCB XX XX Other balances with QCB XX XX Balances with other central banks XX XX XX XX

Cash reserve in QCB is a legal reserve not used in the daily operations of the bank.

5- Trading securities:

2003 2002 Listed Un-Listed Listed Un-Listed Government bonds XX XX XX XX Shares (stocks) XX XX XX XX Other bonds XX XX XX XX Mutual funds units XX XX XX XX XX XX XX XX

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6- Balances and investments with banks and financial institutions:

2003 2002 Current accounts XX XX Absolute investment deposits XX XX Balances of Murabaha in commodities and metals XX XX Computed provision XX XX XX XX

Balances of commodities and metals Murabaha, which were agreed upon through out banks and there are undertaking against them from those banks, are represented by paying their value at the due date plus the resulted profits on these transactions.

7- Receivables and balances of Financing activities:

A- By type

2003 2002 Receivables of Murabaha and Musawama XX XX Istisnaa XX XX Financing by Mudaraba XX XX Financing by the decreasing Musharaka XX XX Financing by Ijara XX XX Operations under execution XX XX Others XX XX Total receivables and financing activities balances XX XX Deferred profits of the coming years XX XX Special provision XX XX Profits in suspense XX XX General provision XX XX Net receivables and financing activities balances. XX XX

Total receivables and non-performing financing activities balances ∗ which their profits are suspended at the end of year have reached the amount of ……..QR which is equivalent to ……% of the total receivables and financing activities balances against ……..QR which is equivalent to ……% of the total receivables and financing activities balances at the end of year 2002.

B- By Sector

Murabaha Istisnaa Mudaraba and Ijara Others Total Total Musharaka 2003 2002 and Musawama Government XX XX Governmental and semi-governmental XX XX institutions Industry XX XX Trade XX XX

* All banks must consider that the declared total of receivables and non-performing financing activities balances, in the above mentioned explanation are the total receivables and the classified activities as substandard, doubtful or bad categories, which approved from Qatar Central Bank after newel at 31/12. These instructions are applied from 10/2/2005, considering the modification of data in the financial statements for the ended year at 31/12/2004 according to that.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Services XX XX Contracting XX XX Real estate XX XX Consumption XX XX Others XX XX XX XX XX XX XX XX XX

C- Movement of receivables and financing activities ∗∗∗∗∗∗:

Specific General Profits in Total Total suspense 2003 2002 • The provision balance at the beginning of XX XX XX XX XX the year • Foreign currencies differences +(-) XX XX XX XX XX • Net additional provisions within the year XX XX XX XX XX New provisions within the year (XX) (XX) (XX) (XX) (XX) Retained provisions within the year XX XX XX XX • Collections of previously written off XX XX XX XX XX balances and receivables • The used of the provision within the year (XX) (XX) (XX) (XX) (XX) • The provision balance at the end of the year XX XX XX XX XX 8- Financial investments:

A- Financial investments available for sale:

2003 2002 Listed Un-Listed Listed Un-Listed Shares (stocks) XX XX XX XX Qatar Government bonds XX XX XX XX Other bonds XX XX XX XX Mutual funds units XX XX XX XX XX XX XX XX Losses Provision (XX) (XX) (XX) (XX) XX XX XX XX

(Disclosure requirements for investing in bonds and shares should be considered in accordance with Islamic financial accounting standards).

B- Financial investments kept till the due date:

2003 2002 By department Listed Un-Listed Listed Un-Listed Qatar Government bonds XX XX XX XX Other bonds XX XX XX XX XX XX XX XX Losses Provision (XX) (XX) (XX) (XX) XX XX XX XX The fair value of the financial investments kept till the due date has reached ……….thousand Q.R. at the end of year 2003 against ……….thousand Q.R. at the end of year 2002.

∗∗ An illustration would be mentioned regarding the excess amount of the provision which was retained back to the revenues and regarding the correspondent item

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

C- Investments in associate companies:

2003 2002 The balance at the beginning of the year XX XX The profits (losses) share of the year XX XX Deducting the allocations (XX) (XX) XX XX

Equity share (%) Name of the associate Nationality of the 2003 2002 company company - XX XX - XX XX - XX XX - XX XX

9- Other investments:

A- Real estates and fixed assets for leasing:

Land Buildings Others Total 2003 Total 2002 Balance at the beginning of the year XX XX XX XX XX (the cost) Additions within the year XX XX XX XX XX Exclusions within the year (XX) (XX) (XX) (XX) (XX) Foreign currencies differences + (-) XX XX XX XX XX Balance at the end of the year XX XX XX XX XX Accumulated Depreciation The balance at the beginning of the XX XX XX XX XX year General depreciation XX XX XX XX XX Exclusions (XX) (XX) (XX) (XX) (XX) Foreign currencies differences +(-) XX XX XX XX XX Balance of the redemption fund at the XX XX XX XX XX end of the year Net book value at the end of the year XX XX XX XX XX

The fair value of investing in real estates and fixed assets for leasing reached ……… thousand Q.R. at the end of year 2003 against ……..thousand Q.R. at the end of year 2002.

B- Real estates and fixed assets for trading:

2003 2002 The balance at the beginning of the year XX XX Additions within the year XX XX Exclusions within the year (XX) (XX) The balance at the end of the year XX XX

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

10- Fixed assets:

Lands & Improvement Furniture & Vehicles Total buildings & renewing equipments expenses of the rented buildings The balance 1/1/2003 (the cost) XX XX XX XX XX Additions within the year XX XX XX XX XX Exclusions within the year (XX) (XX) (XX) (XX) (XX) Foreign currencies differences + XX XX XX XX XX (-) The balance at 31/12/2003 XX XX XX XX XX Accumulated Depreciation Balance at 1/1/2003 XX XX XX XX XX General redemption XX XX XX XX XX Exclusions (XX) (XX) (XX) (XX) (XX) Foreign currencies differences XX XX XX XX XX +(-) Balance of the depreciation XX XX XX XX XX fund at 31/12/2003 Net book value at 31/12/2003 XX XX XX XX XX Net book value at 31/12/2002 XX XX XX XX XX

If there are any restrictions on assets ownership or leasing, an illustration concerning that restriction would be mentioned.

11- Other assets:

2003 2002 Accrued revenues XX XX Prepaid expenses XX XX In advance payments XX XX Capital businesses under accomplishment XX XX Real estates which ownership converted to the bank for paying debts (in XX XX the net value ) Intangible assets XX XX Other debit balances XX XX XX XX

(The value of real estates, which their ownership has converted to the bank for paying debts, after deducting the evaluation differences, reached ….. thousand Q.R. at the end of year 2003 against ……thousand Q.R. at the end of year 2002). In case of any material value of intangible assets, an independent illustration for them would be established in the balance sheet with establishing a special illustration indicating the details of their movements and amortizations

12- Current account balances of banks and financial institutions:

2003 2002 Balances with QCB XX XX current accounts of banks and financial institutions XX XX XX XX

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

13- Credit receivables:

2003 2002 Accrued amounts to absolute investment owners XX XX Accrued amounts to restricted investment owners XX XX Accrued amounts to the owners of mutual funds and XX XX portfolios Others XX XX XX XX

(Disclosures about the nature of the amounts accrued to restricted and absolute investment owners should be considered).

14- Other liabilities:

2003 2002 Prepaid received revenues XX XX Accrued expenses XX XX Other provisions (illustration no. 15) XX XX Payable cheques and transfers XX XX Unpaid shareholders profits XX XX In advance payments from customers on the financing XX XX operations account Margins XX XX Delaying fines XX XX Other credit balances XX XX XX XX

(There would be illustrations concerning how to calculate and deal with the delaying fines, in accordance with the instructions of the Shariaa Supervision Authority)

15- Other provisions:

End of Judicial Other Total Total service claims potential 2003 2002 claims • The provision balance at the XX XX XX XX XX beginning of the year • Foreign currencies differences + (-) XX XX XX XX XX • Net additional provisions within the XX XX XX XX XX year New provisions within the year XX XX XX XX XX Retained provisions within (XX) (XX) (XX) (XX) (XX) the year XX XX XX XX XX • The used portion of the provision for (XX) (XX) (XX) (XX) (XX) the year • The provision balance at the end of XX XX XX XX XX the year

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

16- Equity of absolute investment deposits owners:

A- By Type:

2003 2002 Investment demand deposits XX XX Saving investment deposits XX XX Time deposits XX XX XX XX The share of absolute investment owners of the fair value XX XX reserve XX XX

Retained balances of the deposits of absolute investment customers, against financing activities reached ……..thousand Q.R. at the end of year 2003 against ……thousand Q.R. at the end of year 2002.

B- By Sector

2003 2002 Government XX XX Governmental and semi-governmental institutions XX XX Individuals XX XX Companies XX XX XX XX XX XX

17- Minority equity:

2003 2002 Balance at 1/1/2003 XX XX Minority's share in profits of subsidiary XX XX companies Deducting the minority's share in profit (XX) (XX) allocation of subsidiary companies The balance at 31/12/2003 XX XX

18- Shareholders equity:

Issued and Paid capital: Issued and under-written capital reaches ………million Q.R. allocated to …….shares with a nominal value per share ……….Q.R.. The paid-in capital reaches ……million Q.R. (Please mention the installations of the issued capital that have been requested and not paid yet).

Legal reserve: In accordance with QCB’s law, a 10% of the year net profits should be retained to cover the legal reserve. The legal reserve would be stopped when it reaches what is equivalent to 100% of the paid capital. The legal reserve is not distributable except in cases allowed by Qatari commercial companies law no. (5) of the year 2002, and after obtaining the QCB’s approval.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Risk Reserve: It represents the shareholders' equity that should be kept at not less than 1.5 of the net financing portfolio in accordance with QCB's instructions.

Other reserves: Pursuant to the bank by-law of incorporation, other reserves would be represented by a general reserve that is used upon the general assembly decision, according to the board of directors recommendation and QCB approval.

Fair value reserve:

Financial Real estate Total Total investments investments 2003 2002 available for for trading sale - Balance at the beginning of the year (the total) XX XX XX XX - Reevaluation result XX XX XX XX Transferred to the income statement (XX) (XX) (XX) (XX) Net change within the year +(-) XX XX XX XX The share of absolute investment depositors in the fair (XX) (XX) (XX) (XX) value reserve - Balance at the end of the year (the share of XX XX XX XX shareholders)

The fair value reserve represents unrealized profits that are not distributable except through realizing the profits and recording them in the income statement.

Free shares and profit proposed to be allocated: The board of directors has proposed cash profit allocations to shareholders by …..% of the capital (by ……QR per share) for year 2003 (by ……QR per share for year 2002). Also the board has proposed issuing free shares by ….% of the capital at 31st of December 2003 (by ….%of the capital of year 2002).

19- Revenues of financing activities:

2003 2002 Murabaha and Musawama XX XX Istisnaa XX XX Mudaraba XX XX Decreasing Musharaka XX XX Ijara ended by owning XX XX Others XX XX

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

20- Profits (losses) of investing activities:

2003 2002 A- Profits of balances and investments with banks and banking institutions Revenues of investment deposits with banks and banking institutions XX XX Revenues of Murabaha operations in commodities and metals XX XX XX XX B- Investment returns Financial investments for trading XX XX Financial investments available for sale XX XX Other financial investments XX XX XX XX Investments in real-estates and fixed assets for leasing XX XX XX XX C- Profits (losses) of investments sale XX XX Financial investments for trading XX XX Financial investments available for sale XX XX Financial investments till the due date XX XX Financial investments in subsidiary or associate companies XX XX XX XX Investments in real-estates and fixed assets for trading XX XX Investments in real-estates and fixed assets for leasing XX XX XX XX D- Investment evaluation differences: XX XX Financial investments for trading XX XX Financial investments available for sale XX XX XX XX Investments in real-estate and fixed assets for leasing XX XX XX XX Total (A+B+C+D) XX XX

21- Net commissions and charges:

Revenues from commissions and charges 2002 2003 Commissions on guarantees and letters of credit XX XX Banking services fees XX XX The bank share in profits of constrained investment XX XX Revenues of investing activities on behalf of the others XX XX Others XX XX XX XX Commissions and fees expenses * (XX) (XX) XX XX

* Their details are disclosed according to the relative importance.

22- Profits (losses) of foreign currency operations:

2003 2002 profits (losses) of dealing in foreign exchange XX XX Profits (losses) of assets and liabilities evaluation differences XX XX XX XX

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23- General and administrative expenses:

In QR ‘000’ 2003 2002 Salaries, compensations and other advantages XX XX Bank participation in the retirement fund XX XX End of service bonus XX XX Cost of training programs XX XX Marketing and advertising expenses XX XX Legal and professional charges XX XX Communications, infrastructure and insurance XX XX Rent and maintenance XX XX Others XX XX XX XX

The employees number was ……. Employees at the end of year 2003 against ……. Employee at the end of year 2002.

24- Financial investment provision:

2003 2002 Financial investments available for sale XX XX Financial investments maintained till the due date XX XX XX XX

25- Other investments provision:

2003 2002 Financial investments in real-estate and fixed assets for trading XX XX Financial investments in real-estate and fixed assets for leasing XX XX XX XX

26- Share of absolute investment depositors of the net profits:

2003 2002 Share of depositors in the net profit before deducting the bank Mudaraba XX XX Share of the bank Mudaraba (XX) (XX) Net share of depositors after deducting the bank Mudaraba XX XX Value of subsidy provided by the bank XX XX Final share of depositors after the subsidy XX XX (The profit allocation rates are to be mentioned on each type of deposits).

27- Profits return per share: The return on share represents the value resulted from dividing the net profits of shareholders equity within the year on the weighted average of total number of shares issued within the year.

2003 2002 Net profits of shareholders equity within the year XX XX Weighted average of shares number XX XX XX XX

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

28- Off-balance sheet items:

2003 2002 A- deferred or potential commitments: Unaccomplished part of the Istinsaa contracts Unused financing ceilings and commitments XX XX Acceptances XX XX Letters of guarantee XX XX Letters of credit (exporting and importing) XX XX Others XX XX XX XX B- Other commitments and contingent liabilities: XX XX Balances of constrained investments (illustration no. 31) XX XX Portfolios and funds managed on behalf of the others (disclosed by type, size XX XX and bank responsibility) Capital undertakings (disclosed according to the relative importance) XX XX Commitments against suits raised on the bank (disclosed according to the XX XX relative importance) Others XX XX The nature of these suits, the amount and extent of provisions adequacy and the opinion of the bank and legal consultants are to be disclosed.

29- Geographical allocation:

GCC As at 31/12/2003 Qatar Europe North America Other countries Tot al countries Cash and balances XX XX XX XX XX XX with central banks. Trading securities. XX XX XX XX XX XX Balances with banks and financial XX XX XX XX XX XX institutions. Receivables & balances of financing XX XX XX XX XX XX activities. Financial XX XX XX XX XX XX investments. Other investments XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total Assets XX XX XX XX XX XX Current Account XX XX XX XX XX XX Balances Credit payable. XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Equity of Absolute XX XX XX XX XX XX Investment depositors Shareholders equity XX XX Total of liabilities and shareholders XX XX XX XX XX XX equity As at 31/12/2002 Cash and balances XX XX XX XX XX XX with central banks. Trading securities. XX XX XX XX XX XX Balances with banks and financial XX XX XX XX XX XX institutions. Receivables & XX XX XX XX XX XX balances of financing

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activities. Financial XX XX XX XX XX XX investments. Other investments XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total Assets XX XX XX XX XX XX Current Account XX XX XX XX XX XX Balances Credit payable XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Equity of Absolute XX XX XX XX XX XX Investment depositors Shareholders equity XX XX Total of liabilities and shareholders XX XX XX XX XX XX equity

30- Trust activities:

There should be a disclosure about the assets balances the bank maintains on behalf of other parties, on the date of balance sheet, as well as there should be disclosure about their related liabilities.

31- Balances of constrained investment:

2003 2002 The Allocated The Investment Allocated return Balance bank Balance return average bank type average rate share rate share ــــ ــــ ــــ ــــ ــــ

32- Mutual funds:

There should be a disclosure about the number and names of mutual funds the bank established or manages according to the law no.(25) of year 2002 regarding mutual funds and their investments size.

33- Transactions with related parties:

It includes all different transactions of the bank with subsidiary and associate companies, board of directors' members, executive managements or with the companies, they own principal shares in them, or any other parties of substantial influence on the financial or operational decision making at the bank. The balances at the end of the year reached, for these accounts, as follows:

2003 2002

Subsidiary Board of Subsidiary Board of On balance sheet items and associate directors others and associate directors Others companies members companies members Assets: ــــ ــــ

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Liabilities: ــــ ــــ Off balance sheet items ــــ ــــ ــــ Income statement elements: Revenues and commissions Expenses and commissions Capital losses (profits)- if any

Additional information: Profits on suspense Bad debts Provision of receivables and financing activities Irregular financing activities and receivables

34- Cash and cash equivalents for prepare the cash flow statement which includes the following:

2003 2002 Cash and balances with central banks.* XX XX Balances with banks and financial institutions. XX XX Trading financial investments. XX XX XX XX

* It does not include the obligatory cash reserve with central banks.

35- Financial statements of the parent bank:

Financial statements of the parent bank are shown in the same forms of the consolidated financial statements that are the balance sheet, income statement and cash flow statement.

36- Post-date events to the financial statements :

Disclosure about any post-date events to the financial statements, that affect them, should be considered.

37- The comparison figures:

Some numbers of the previous year were reclassified in order to be suitable to presentation method applied in the current year. (This illustration is listed in case there is a difference classifying of the financial statements of the current year with the previous year).

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Financial Statements for Commercial Banks Annex No. (132) Index

First: Consolidated Financial statements for banks

- Balance sheet. - Income statements. - The change in shareholders equity statement. - Cash flows statement.

Second: Form of the complementary illustrations of Banks financial statements.

1- Legal status and main activity. 2- Significant accounting policies. 3- Financial instruments and their risk management. 4- Cash and balances with central banks. 5- Trading securities. 6- Balances and investments with banks and financial institutions. 7- Loans to customers. 8- Financial investments. 9- Real estates and equipments. 10- Other assets. 11- Banks and financial institutions balances. 12- Customers' deposits. 13- Certificates of deposit. 14- Issued debt securities. 15- Other borrowed funds. 16- Other liabilities. 17- Other provisions. 18- Minority equity. 19- Shareholders equity. 20- Interest revenues. 21- Interest expenses. 22- Commissions and fees revenues. 23- Profit of shares and mutual funds units allocations. 24- Profits (losses) of foreign currency operations. 25- Profits (losses) of financial investments. 26- General and administrative expenses. 27- Provision for financial investments. 28- Earnings return per share. 29- Off balance sheet items. 30- Geographical allocation. 31- Financial derivatives instruments. 32- Trust activities. 33- Mutual (investment) funds. 34- Transactions with related counterparties. 35- Cash and cash equivalents. 36- Financial statements for the parent bank. 37- Post-date events of financial statements. 38- Comparison figures.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

First: Consolidated Financial statements for banks. Bank Balance sheet as At 31/12/2003

Illustration Year 2003 Year 2002 no. 000 Q.R. 000 Q.R. Assets Cash and balances with central banks. 4 XX XX Trading securities. 5 XX XX Balances with banks and financial institutions. 6 XX XX Loans to customers 7 XX XX Financial investments. 8 XX XX Real estates and equipments 9 XX XX Other assets 10 XX XX Total Assets XX XX Liabilities and Shareholders Equity: Liabilities: Banks and financial institutions balances. 11 XX XX Customers' deposits. 12 XX XX Certificates of deposit 13 XX XX Issued debt instruments 14 XX XX Other borrowed funds 15 XX XX Other liabilities. 16 XX XX Total Liabilities. XX XX Minority equity 18 XX XX Shareholders Equity. Paid-in capital. 19 XX XX Legal reserve. 19 XX XX Other reserves. 19 XX XX Fair value reserve. 19 XX XX Allocation of proposed profits 19 XX XX Allocation of proposed free shares 19 XX XX Retained earnings (losses) XX XX Total shareholders equity. XX XX Total Liabilities and Shareholders Equity: XX XX

The attached illustrations shall be an integrated part of the of the financial statements .

These financial statements were approved by the board of directors on …/…./…….. and signed on behalf of them by:….

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Bank Income Statement of the year ended on 31/12/2003

Illustration Year 2003 Year 2002 no. 000 Q.R. 000 Q.R. Interest revenues 20 XX XX Interest expenses 21 (XX) (XX) Net interest revenues XX XX Revenues of commissions and fees 22 XX XX Commissions and fees expenses (XX) (XX) Net revenues of commissions and fees XX XX Profits allocations of shares and mutual funds units 23 XX XX Profits (losses) of foreign currency operations 24 XX XX Profits (losses) of financial investments 25 XX XX Profits (losses) of investments in associate companies 8 XX XX XX XX .٭ Other operational revenues Net operational revenues XX XX General and administrative expenses 26 (XX) (XX) Depreciations and amortizations (XX) (XX) Provision for the deterioration on value of debts 7 (XX) (XX) Provision for financial investments (+)- 27 (XX) (XX) Other provisions. 17 (XX) (XX) ٭ Other operational expenses (XX) (XX) Net non-operational profits (losses). XX XX XX XX .٭ (Non-operational profits (losses Net profits (losses) before deducting taxes XX XX Taxes (XX) (XX) Net profits (losses) of the year after taxes XX XX Minority's share of the net profit. (XX) (XX) Net profits (losses) of the year XX XX Profit return per share. - Principal 28 XX XX - Adjusted 28 XX XX

The attached illustrations shall be an integrated part of the financial statements. .In case of its relative importance, independent illustrations shall be mentioned ٭

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Bank Statement of the Change in shareholders equity For the year ended at 31/12/2003

(in 000QR)

Fair Proposed Allocation Required Base Year Capital value Allocation proposed

reserve Total Other reserve of profits free shares reserves earnings Retained

Balance at 1/1/2002 XX XX XX XX XX XX XX XX Allocating of free shares for XX (XX) year 2001 Allocated profits for year (XX) (XX) 2001 Reward for the board members allocated for year (XX) (XX) 2001 Net profits (losses) of the XX XX year Transfers to reserves XX XX (XX) Net change in fair value XX XX reserve Proposed allocations to XX XX (XX) shareholders

Balance at 31/12/2002 XX XX XX XX XX XX XX XX The current year Balance at 1/1/2003 XX XX XX XX XX XX XX XX Allocating of free shares for XX (XX) year 2002 Allocated profits for year (XX) (XX) 2002 Reward for the board (XX) (XX) members allocated for year 2002 Net profits (losses) of the XX XX year Transferred to reserves XX XX (XX) The net change in the fair XX XX value reserve Proposed allocations on XX XX (XX) shareholders Balance at 31/12/2003 XX XX XX XX XX XX XX XX

The retained earnings include the proposed bonus to the board of directors which is equal to ………..thousands Q.R. ( ….. thousand riyals at year 2002)

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Bank

Cash Flows Statements For the year ended at 31/12/2003

Cash flows from the operational activities Year 2003 Year 2002 000 Q.R. 000 Q.R. Profit (losses) before deducting taxes XX XX Adjustments for clearing the profits (losses) with the cash flows from the XX XX operational activities Depreciations and amortizations XX XX Provision for the deteriorated value of debts XX XX Provision for financial investments (+)- XX XX Other provisions. XX XX The used portion of provisions except the provision for the deterioration (XX) (XX) value of debts Provisions for ended purposes (XX) (XX) Losses (profits) from selling real estates, furniture and equipments XX XX Paid-in income taxes XX XX Losses (profits) of selling financial investments XX XX Operational profits (losses) before changes in the assets and liabilities used in (XX) (XX) the operational activities. Net decrease (increase) in assets XX XX Balances with banks and financial institutions. XX XX Trading securities. XX XX Financial derivatives for options XX XX Loans to customers XX XX Other assets XX XX Net increase (decrease) in liabilities XX XX Balances due to banks and financial institutions. XX XX Financial derivatives for options XX XX Customers deposits XX XX Other liabilities. XX XX Net cash flows due to operational activities.(1) XX XX Cash flows from investing activities Financial investments purchases (XX) (XX) Receivables from financial investments pay-backs XX XX Investments purchases in subsidiary and associate companies (XX) (XX) Collections from selling investments in subsidiary and associate companies XX XX Payments for purchasing real estate and equipments, and for branches (XX) (XX) establishing and preparing Collections from selling real estates and equipments XX XX Net cash flows due to investing activities. (2) XX XX The cash flows from financing activities XX XX Bonds Collections (XX) (XX) Bonds Payments XX XX Borrowed funds collections (XX) (XX) Borrowed funds payments XX XX Receivables from paid-in capital issuances. (XX) (XX) Paid-in capital payments XX XX Allocated profits (XX) (XX) Net cash flows due to financing activities (3) XX XX Net increase (decrease) in cash and cash equivalents within the year(1+2+3) XX XX The effect of the change in the exchange rates (XX) (XX)

Cash and cash equivalent balance at the beginning of the period. XX XX Cash and cash equivalent balance at the end of the period. (illustration no. 35) XX XX

The attached illustrations shall be an integrated part of the financial statements.

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Second: Form of the complementary Illustrations for banks financial statements

Bank: ……………

Complementary Illustrations of the financial statements For The Fiscal Year Ended at …………

1- Legal status and Main Activity:

was established (Qatari company) as an commercial\ specialized bank, on .……… ٭ Bank …./…./……, confirming to the Amiri decree no. (…) of year………. The bank provides all the banking activities through its head quarter in ……city and (…..) branches.

2- Significant Accounting Policies:

A- Basics of Preparing and Gathering The Financial Statements: • The financial Statements are prepared in accordance with the historical cost principle (except measuring the financial derivatives and the investments reserved for trading and those available for sale at their fair value) and pursuant to the international standards of the financial reports and explanations issued by the Committee of the International Accounting Standards and the related banking instructions and rules issued by QCB. • The consolidated financial statements include the financial statements of the bank and its subsidiary companies under its control, with excluding the inter-banks' balances and transactions.

In the following, statement of those subsidiaries:

Company’s Name Country of incorporation Company’s Capital Percentage of participation

Mentioning: names of subsidiary companies that did not consolidate their financial statements, the reasons for each (separately), each establishment or resident country, the property percentage, voting rights percentage, the activity nature, the dates of the approved financial statements of those subsidiaries, investment value and the bank share of profits (losses) in each of them. Thereafter they should be listed in the financial statements using the equity method.

B- Transactions in Foreign currencies: • The bank accounts should be in Q.R. and the transactions in other currencies should be recorded during the financial year based on the exchange rates on the transaction date. The reevaluation of the assets and liabilities balances in other currencies should be done at the end of the financial year based on the foreign exchange rates on that date. The resulted differences will be shown in the income statement as profits (losses) item of the foreign currency operations. • If there are any branches abroad, the evaluation differences, that appear as a result of applying the exchange rate at the end of the year for opening balances of the liabilities and assets of branches abroad, would be dragged directly to the "other reserves" item.

.In case of foreign bank branch, the home headquarter should be mentioned ٭

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C- Financial Derivatives: • The financial derivatives are primarily listed in cost, and then it will be presented in the fair value. The fair value represents the price in the financial markets or the internal pricing models, according to what is convenient. The financial derivatives, that have a positive value, appear within the "other assets" item while the financial derivatives that have a negative fair value appear within the "other liabilities" item. • The losses (profits) due to the financial derivatives hold for trading shall be listed within the income statement. • For the prudential accounting purposes, these contracts would be classified as a hedge for the fair value or the cash flow. The fair value hedges are used to prudent the risks resulted from the change in the assets and liabilities fair value. The cash flow hedges are used to prudent the risks resulted from the change in the cash flow due to specific risks that are related to the recognized assets or liabilities, or related to the expected financial operations. • Profits or losses due to the change in the fair value of the fair value precautions that satisfy the prudential accounting requirements are listed within the income statement. Also the current value of the prudential item is being adjusted and that adjustment effect appears within the income statement. Profits or losses due to the change in the fair value of the cash flow precautions, that satisfy the prudential accounting requirements, shall be listed within the shareholders equity. The profits or losses related to the cash flow precautions and listed initially within the shareholders equity would be posted to the income statement when the covered item affects the income statement. Therein, if the hedging contract resulted in recognizing assets or liabilities item, the accumulated profits or losses related to the hedging contract would be recorded within the shareholders equity in the primary measurement for the cost of the concerned "liabilities or assets" item. • For the precautions that do not satisfy the hedging accounting requirements, the profits or losses due to the change in the fair value would be listed directly within the income statement. The prudential accounting shall be suspended at the end of the prudential contract period or either terminating or penetrating it or when the prudential contract does not satisfy the prudential accounting requirements. At that time, the cumulative profits or losses related to the prudential contract shall be maintained within the shareholders equity until the expected financial operation takes place. When the occurrence of the financial operation is not expected, the net cumulative profits or losses will be posted from the shareholders equity to the income statement.

D- Revenue Realization: • The revenues would be recorded on the maturity basis and the interest revenues and expenses are calculated by using the actual interest method, except for the interests of the irregular loans whose recording is stopped whenever there is uncertainty concerning retaining back the value of these interests or the indebtedness origin. The commission's revenues and the banking fees of the other services are listed whenever they take place and the revenues of shares and mutual funds units are recorded at the announcement of their related allocations.

E- Financial investment evaluation: • The financial investments for trading are evaluated by the fair value, and the profits resulted from the change in the fair value of those investments would be listed within the income statement at the same time that change occurs. • The financial investments available for sale are evaluated by the fair value for each investment, and the profits due to the change in the fair value of those investments shall be listed within the

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fair value reserve under the shareholders equity item. At those investments sale, the accumulated profits shall be posted from the shareholders equity to the income statement. • The unrealized losses resulted from the change in the fair value of specific investment would be listed within the income statement if there is not sufficient fund in that investment's fair value reserve to cover them. In case of unrealized profits appearance for any investment items that have recorded evaluation losses within the income statement, it will be listed within the income statement by the equivalent amount of losses to what have been recorded, and what exceeds that would be recorded in the fair value reserve. In case of appearing any objective indicators or evidences on deterioration investment of retainable value, the retainable amount would be estimated and any loss in the value depreciation shall be recognized in the income statement within any financial investment provision item. • The investment kept to the due date would be listed in the cost adjusted to the payment amount of bonuses and salary deductions. In case of appearing any objective evidences or indicators on the temporarily deterioration of the investment retainable value, the retainable amount would be estimated and any loss in the value deterioration in the income would be recognized in the income statement within the financial investment provision item. • Securities for the issued debts include the investments that are directly purchased from issuer except those, which the bank intends to sell in the short-run. Securities for the issued debts appear by cost, which modified by the accumulated amortizing amount for premiums or discounts. In case of the appearance of indications or objective events for the decrease of the redemption investments values, the depreciation value is evaluated and any loss, due to the decrease of investment value in the income statement, is recognized within the provision of financial investments. The investments in the colleague companies are evaluated on the basis of the bank share in its net assets.

F- The fair value:

The fair value of tradable financial assets would be presented in the bid price declared at closing the work at the financial statements dates in the financial markets. In case of not providing declared prices of some financial assets, their fair value would be estimated by one of the following ways: • Comparing them with the current market value of a financial instrument greatly similar to them. • Present value of the expected cash flows. • Pricing models options • The cost.

G- Recognizing Date of Financial Transactions: • The bank would define its policy for approving the financial assets purchase according to the obligation date, or the paying back date with sticking to stability, but sale of the financial assets would be approved by the paying date.

H- Loans to Customers: • Loans appear in cost after excluding the value deterioration provisions of loans, and the interest in suspense. Loans value deterioration specific provision is calculated, which represents the difference between the book value and the retainable value, which is the current value of the expected cash flows discounted in the actual (original) interest rate, and the bank depends in that

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on a detailed revision of the loans portfolio by the bank management according to QCB instructions. Also loans portfolio general provision would be calculated depending on the bank's experience in the nature of the loans portfolio and by a minimum of 1% of the total facilities granted to the private sector according to QCB instructions. • Loans will be written off in case of the ineffectiveness procedures taken to retain them with provision deduction which contains the previously written off loans.

I- Evaluating The real Estates which ownership has been Converted to the Bank for paying the debts of some customers: • The real estate which ownership has been converted to the bank is recorded by the converting value in the balance sheet under the "other assets" item. In case the fair value of those real estate is being lower than the converting value on the balance sheet date, the difference would be posted to the income statement, bearing in mind that in case the fair value of those real estate increased, there would be an addition to the income statement by the limits of what was recorded in the income statement on previous financial periods. In accordance with QCB instructions, the bank should get rid of lands and real estates that converted to it paying for debts in a period of three years from the ownership date. The bank may be allowed to extend that period after obtaining QCB approval.

J- Real Estate, Furniture and equipments: • The real estate, furniture and equipments are being depreciated in the straight line method by using an appropriate depreciation rates defined on the basis of estimated expected life (remaining life) of each asset [the applied depreciation rates shall be disclosed]. • The expenses of improvements and renewals of the rented buildings would be amortized during the estimated expected life (remaining life) or the leasing period, whichever is earlier.

K- The non-tangible Assets: • They are amortized during ……. years. [The bank should disclose the nature of those assets, their components and the methods of estimating their original book value].

L- The deterioration in the assets value: • The book value of the bank's other assets is reviewed at the end of the year in order to figure out any indicators on the deterioration of that value. In case such indicators exist, the payback or retainable value is estimated and those assets value deterioration loss will be recognized in the income statement.

M- Employees End of service Rewards and Retirement Fund: • The bank calculates the end of service provisions for employees according to its internal systems, depending on the service period of each employee at the end of the year. That provision appears with the “other provisions” item under the "other liabilities" item. • Also the bank calculates the amount of its participation in the retirement fund according to the retirement fund rules, and it would be listed within the labor cost under the general administrative expenses as illustrated in the illustration no. (26).

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N- Risk Reserve: • The risk reserve should not be less than 1.5% of the total direct credit facilities granted by the bank, operating inside and outside Qatar, and its subsidiaries included in the consolidated balance sheet after deduction of the specific provisions, suspended interests and deferred profits of the Islamic banks, with exception of the credit facilities, granted to Ministry of Finance, or their secured facilities and credit facilities against cash guarantees (retained cash deposits), as of December 2007.

O- Other Provisions: • The bank establishes provisions as deducting from the income statement for any potential obligations or requirements according to the estimated value of these obligations and the probability of realizing them on the date of the balance sheet. Illustration no. (17) clarifies these provisions.

P- Selling and repurchasing agreements: • The sold securities, which were agreed simultaneously on repurchasing them on a future date, continue to be recognized in the balance sheet, in order to continue the bank control on them, and their evaluation continues according to the applied accounting policies. The liabilities of the received amounts for these contracts would be listed within the balances of banks and financial institutions or within the customer's deposits. However, the difference between the sale and repurchasing prices shall be recognized as an interest expense that is due within the contract life. For the bought securities, which were agreed simultaneously on reselling them on a specific future date, shall not be recognized in the balance sheet as investments, because of lacking the bank control on those assets. The paid amounts related to these contracts would be listed within the balances with banks and financial institutions or within the customer's loans. However, the difference between the purchasing and resale prices shall be treated as interest revenues that are due within the contract life.

Q- Off Balance Sheet items: • It is the one in which the bank enters as a part in addition to the commitments of the forward exchange contracts, currency exchange, interest rate contracts and others as considering them not representing actual assets or liabilities on the date of the balance sheet.

R- Cash and Cash Equivalent: • It is the cash and cash balances that are due in a period of 3 months in order to prepare the cash flows statement and it includes: cash balances, balances with the central banks, balances with banks and financial institutions and financial investments for trading. Illustration no. 35 declares those item's details.

S- Taxes: • Taxes due from bank are calculated according to the valid procedures, laws and instructions inside Qatar or in the countries hosting the bank branches abroad. • Provision tax liabilities should be established after running the necessary study in accordance with tax requirements ∗.

∗ If there are important cases that require applying the paragraphs related to the deferred tax which was mentioned within the accounting standard of the income tax , those cases should be disclosed.

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3- Financial Instruments and their Risk management:

3/1 Financial Instruments: A- The bank financial instruments are represented by the financial assets and liabilities. The financial assets include cash balances, current accounts, deposits with banks, and the financial investments and loans for customers and banks. The financial liabilities include the customers' deposits and the accruals to banks. Also the financial instruments include the rights and undertakings that are listed within "the off balance sheet items. Illustration no. (2), of the complementary illustrations of the financial statements, includes the applied accounting policies concerning the recognition and measurements principles of the most important financial instruments and their revenues and expenses. B- The Fair value of the financial Instruments: In Compliance with the evaluation principles applied in evaluating the bank assets and liabilities mentioned in the complementary illustrations of the financial statements, the fair value of the bank assets and liabilities do not differ much with their book value on the date of the balance sheet. With the exception of the issued debt securities and the investments kept to the due date. Illustrations no. (8), of the complementary illustrations of the financial statements, clarify their fair values on the date of the balance sheet.

3/2 Risk Management: Compiling with the disclosure requirements, the bank should disclose in details the risk nature it faces, their management policy and instruments, and how to hedge, measure and monitor them. And in line with that, the bank should declare some issues as follows: A- The financial derivatives instruments used for risk management: The bank should mention the used financial derivatives types and clarifies the nature of each one, the purpose of using them and the risks that bank hedges against them. Illustration no. (31) refers to the details of the financial derivatives instruments at the bank. B- Interest Rate Risk: The bank should illustrate the nature of the interest rate risk it faces and the related prudential measures, instruments and policies. In the following, there is a summary for the interest rates sensitivity of assets and liabilities and the items not shown in the balance sheet:

As at 31/12/2003 For 3months 1-5 More Sensitivity Total interest rate 3 to one Years than to non- Months year 5 interest Years Cash and balances with central XX XX XX XX XX XX XX banks. Securities for trade XX XX XX XX XX XX XX Balances with banks and XX XX XX XX XX XX XX financial institutions. Loans and lending to customers XX XX XX XX XX XX XX Financial investments. XX XX XX XX XX XX XX Other assets XX XX Total assets XX XX XX XX XX XX Balances due to banks and XX XX XX XX XX XX XX financial institutions. Customers deposits XX XX XX XX XX XX XX

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Other borrowed funds XX XX XX XX XX XX XX Other liabilities XX XX Shareholders equity XX XX Total liabilities and XX XX XX XX XX XX shareholders equity The difference in the balance XX XX XX XX XX sheet The difference not appeared in XX XX XX XX XX the balance sheet

Interest rates sensitivity XX XX XX XX XX difference Cumulative difference in XX XX XX XX interest rates sensitivity Cash and balances with central XX XX XX XX XX XX XX banks. Securities for trade XX XX XX XX XX XX XX Balances with banks and XX XX XX XX XX XX XX financial institutions. Loans customers XX XX XX XX XX XX XX Financial investments. XX XX XX XX XX XX XX Other assets XX XX Total assets XX XX XX XX XX XX Balances of (due to) banks and XX XX XX XX XX XX XX financial institutions. Customers deposits XX XX XX XX XX XX XX Other borrowed funds XX XX XX XX XX XX XX Other liabilities XX XX Shareholders equity XX XX Total liabilities and XX XX XX XX XX XX shareholders equity The difference in the balance XX XX XX XX XX sheet The difference not appeared in XX XX XX XX XX the balance sheet Interest rates sensitivity XX XX XX XX XX difference Cumulative difference in XX XX XX XX interest rates sensitivity C- Credit Risk: The bank should illustrate the nature and types of the credit risk it faces and the used procedures to identify and measure this risk and to reduce its effects. Illustration no. (7), of the complementary illustrations of the financial statements, includes the allocation of loans portfolio on the different sectors. Also, illustration no. (30), from the complementary illustrations of the financial statements, includes the geographical allocation. D- Liquidity Risk: The bank should illustrate the nature of the liquidity risk it faces, and that it could be exposed to in the future, and the applied policies and procedures for reducing these risks. The following table reflects the due dates of the bank's main assets and liabilities items. The contractual due dates of assets and liabilities in the table are defined on the ground of the remained period from the balance sheet date up to the contractual due date without taking into consideration the actual due dates which are reflected by the historical events of maintaining

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deposits and providing liquidity. The management monitors the accruals of assets and liabilities, on a continuous basis, to ensure availability enough liquidity.

5 Years During a -1 3 3months -1 5 As at 31/12/2003 and Total month Months to one year Years more Cash and balances with XX XX XX XX XX XX central banks. Securities for trade XX XX XX XX XX XX Balances with banks and XX XX XX XX XX XX financial institutions. Loans to customers XX XX XX XX XX XX Financial investments. XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total assets XX XX XX XX XX XX Balances due to banks and XX XX XX XX XX XX financial institutions. Customers deposits XX XX XX XX XX XX Other borrowed funds XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Total liabilities XX XX XX XX XX XX The difference XX XX XX XX XX XX As at 31/12/2002 Cash and balances with XX XX XX XX XX XX central banks. Securities for trade XX XX XX XX XX XX Balances with banks and XX XX XX XX XX XX financial institutions. Loans to the customers XX XX XX XX XX XX Financial investments. XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total assets XX XX XX XX XX XX Balances due to banks and XX XX XX XX XX XX financial institutions. Customers deposits XX XX XX XX XX XX Other borrowed funds XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Total liabilities XX XX XX XX XX XX The difference XX XX XX XX XX XX

E- Foreign Currencies Exchange rate Volatility Risk: The bank illustrates the nature of foreign currencies exchange rate volatility risk it faces and its the procedures and policies, to limit it, followed by the presentation of the exchange rates risks it faces. As at 31/12/2003 Qatari US$ Euro Sterling Other Total Riyals Currencies Assets XX XX XX XX XX XX Liabilities and shareholders equity XX XX XX XX XX XX Net currencies position XX XX XX XX XX XX As at 31/12/2002 Assets XX XX XX XX XX XX Liabilities and shareholders equity XX XX XX XX XX XX Net currencies position XX XX XX XX XX XX

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F- Market Risk of Financial Investments: The bank illustrates the nature of the financial investments' market risk it faces according to its purpose and its prudential and limiting procedures and policies, with referring to the illustrations regarding it. G- Capital Adequacy: The bank explains, in short, the capital computing mechanism according to the assets weighted risk as it was decided in Basel committee's publications and QCB instructions.

Assets Balances Risk Weighted Assets 2003 2004 2003 2004 Cash and balances with central banks. XX XX XX XX Balances with banks and financial XX XX XX XX institutions. Loans to customers XX XX XX XX Investments. XX XX XX XX Real estates and equipments XX XX XX XX Other assets XX XX XX XX Deferred or potential obligations and XX XX XX XX other undertakings and commitments Total Risk Weighted Assets XX XX

The Balance Capital Adequacy Ratio according to Basel 2003 2004 2003 2004 Core Capital XX XX XX% XX% Core and supplementary Capital XX XX XX% XX%

Knowing that the minimum defined by the QCB is 10%, and the minimum defined by Basel committee is 8%. H- Risks of managing investments for others: The bank manages customers' investments either in a direct way through their instructions or in the form of investment portfolios and pools managed by the bank or in the form of mutual funds established or managed by the bank in accordance with the mutual funds law no. (25) of year 2002. the Bank management to any form of those investments is exposed to some legal and vindictive risks and operational risk, and the bank controls those risks through ……………… Illustrations no. 29 (b), 33 shows the size of those investments. I- Other risks: The bank illustrates types and nature of other risks it faces such as the management risk, the operational risk, the legal risk and other risks.

4- Cash and balances with central banks:

2003 2002 Cash XX XX Required reserve with QCB XX XX Other balances with QCB XX XX Balances with other central banks XX XX XX XX

The required reserve in QCB is a required reserve that is not used in the daily operations of the bank.

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5- Trading securities:

2003 2002 Listed Un - Listed Listed Un - Listed Government bonds and treasury bills XX XX XX XX Shares (stocks) XX XX XX XX Other bonds XX XX XX XX Mutual funds units XX XX XX XX XX XX XX XX

(The bank declares the size and types of mortgaged securities against repurchasing agreements (REPOs) and of those which are mortgaged for any other purposes)

6- Balances with banks and financial institutions:

2003 2002 Current accounts XX XX Deposits XX XX Loans to banks XX XX Computed provision XX XX (XX) (XX) XX XX

7- Loans to customers:

A- By type

2003 2002 Loans XX XX Overdraft XX XX Discounted bills XX XX Other loans XX XX Total loans and other loans XX XX Special provision (XX) (XX) Interests in suspense (XX) (XX) General provision (XX) (XX) Net loans XX XX

Total loans and other non-performing loans ∗∗, at the end of year 2003 reached amount of ……..QR which is equivalent to ……% of total loans against ……..QR which is equivalent to ……% of total loans and other loans at the end of year 2002.

B- By Sector

Loans Overdraft Discounted Other lending Total 2003 Total bills 2002 Government XX XX Governmental and semi- XX XX governmental institutions Industry XX XX

∗∗ All banks must consider that the declared total of loans and non-performing advances, in the above mentioned explanation are the total credit facilities which classified as substandard, doubtful or bad categories, which approved from Qatar Central Bank after newel at 31/12 (Circular 16/2005). These instructions are applied from 10/2/2005, considering the modification of data in the financial statements for the ended year at 31/12/2004.

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Trade XX XX Services XX XX Constructions XX XX Real Estate XX XX Consumption XX XX Others XX XX XX XX XX XX XX XX

C- Provision Movements ∗:

Specific General Interests Total Total in 2003 2002 suspense - Provision balance at the beginning of the year XX XX XX XX XX - Foreign currencies differences +(-) XX XX XX XX XX - Net additional provisions within the year XX XX XX XX XX New provisions within the year XX XX XX XX XX Retained provisions within the year (XX) (XX) (XX) (XX) (XX) - Collections of previously written off loans XX XX XX XX - The used potion of the provision within the year (XX) (XX) (XX) (XX) (XX) - The provision balance at the end of the year XX XX XX XX XX

8- Financial investments:

A- Issued debt securities:

2003 2002 By entity: Qatar Government debt securities XX XX Other debt securities XX XX XX XX By interest rate: Fixed interest bearing debt securities XX XX Floated interest bearing debt securities XX XX XX XX

The fair value of the issued debt securities at the end of year 2003 reached amount of ……..QR against ……..QR at the end of year 2002. (The bank declares the size and the types of the securities mortgaged against repurchasing agreements (REPOs) and of those which are mortgaged for other purposes)

B- Financial investments available for sale:

2003 2002 Listed Un - Listed Listed Un - Listed Shares (stocks) XX XX XX XX Governmental bonds and treasury bills XX XX XX XX Other bonds XX XX XX XX Mutual funds units XX XX XX XX Fair value depreciation provision (XX) (XX) (XX) (XX) XX XX XX XX

∗ An illustration would be mentioned about the provision surplus size that was returned back to the revenues, the item it was returned back to also would be mentioned.

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(The fixed rate bonds reached …….…thousand Qatari Riyals, and the floated rate bonds are ….… thousand Qatari Riyals at the end of 2003 against ….……...… thousand Qatari Riyals, and ….……...… thousand Qatari Riyals respectively at the end of 2002). (The bank declares the size and the types of the securities mortgaged against repurchasing agreements (REPOs) and of those which are mortgaged for other purposes)

C- Financial investments maintained till the due date:

2003 2002 By entity: Listed Un - Listed Listed Un - Listed Qatar government bonds XX XX XX XX Other bonds XX XX XX XX The depreciation provision (XX) (XX) (XX) (XX) XX XX XX XX By interest rate: XX XX XX XX Fixed rate bonds (XX) (XX) (XX) (XX) Floated rate bonds XX XX XX XX

Fair value of the financial investments that are maintained till the due date is ……..thousand Qatari riyals at the end of 2003 against …… thousand Qatari Riyals at the end of 2002. (The bank declares the size and the types of the securities mortgaged against repurchasing agreements (REPOs) and of those which are mortgaged for other purposes)

D- Investments in associate companies:

2003 2002 Balance at the beginning of the year XX XX XX XX Share of profit (losses) for the year XX XX XX XX Deducting the allocations (XX) (XX) (XX) (XX) XX XX XX XX

Equity percentage (%) The associate company name: Nationality of the company 2003 2002 XX XX ــــ XX XX ــــ XX XX ــــ XX XX ــــ

9- Real-Estate, furniture and equipments:

Expenses of renewing Lands and Furniture and and improving the Cars buildings equipments rented buildings Total Balance at 1/1/2003 (cost) XX XX XX XX XX Additions within the year XX XX XX XX XX Exclusions within the year (XX) (XX) (XX) (XX) (XX) Foreign currencies differences + XX XX XX XX XX (-) The balance at 31/12/2003 XX XX XX XX XX Accumulated Depreciation Balance at 1/1/2003 XX XX XX XX XX General depreciation XX XX XX XX XX Exclusions (XX) (XX) (XX) (XX) (XX) Foreign currencies differences XX XX XX XX XX

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+(-) Accumulated depreciation XX XX XX XX XX balance at 31/12/2003 Net book value at 31/12/2003 XX XX XX XX XX Net book value at 31/12/2002 XX XX XX XX XX

If there were any restrictions on the assets equity or on leasing them, an illustration would be mentioned about those restrictions.

10- Other assets:

2003 2002 Accrued revenues Prepaid expenses payables XX XX Prepaid dividends XX XX Capital business under execution XX XX Real estates which ownership were converted to the bank for paying debts (netting) XX XX Intangible assets XX XX Financial derivatives with positive fair value (illustration no.31) XX XX Other debt balances XX XX

(Value of the real estates, which their ownership has converted to the bank for paying debts, after deducting the evaluation differences is ………thousand Qatari Riyals at the end of 2003 against ………thousand Qatari Riyals at the end of 2002). In case of material value for the intangible assets, an independent item shall be established for it in the balance sheet with devoting a special illustration to it indicating the details of its movements and amortizations.

11- Balances for banks and financial institutions:

2003 2002 Balances with QCB XX XX Current accounts of banks and financial institutions XX XX Deposits of banks and financial institutions XX XX Short-term loans from banks and financial institutions XX XX XX XX

12- Customers deposits:

By Type:

2003 2002

Current and demand accounts XX XX Saving accounts XX XX Time deposits XX XX XX XX

Retained funds of customers deposits against the credit facilities are ………thousand Qatari Riyals at the end of 2003 against ………thousand Qatari Riyals at the end of 2002.

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B) By Sector

2003 2002 Government XX XX Governmental and semi-governmental institutions XX XX Persons XX XX Companies XX XX XX XX

13- Certificates of deposits:

2003 2002 Local currency certificate of deposits XX XX Foreign currencies certificate of deposits XX XX XX XX

14- Issued debt bills:

Interest Remark Currency Due date 2003 2002 rate XX XX XX XX XX XX XX XX

The bonds value appears after excluding the issuance discount (adding the issuance premium) which represents the difference between the bonds nominal value and the value which the bank obtained from the bonds at issuance. The issuance discount balance (issuance premium) is ………thousand Qatari Riyals at the date of balance sheet, and the amortization value of the issuance discount (issuance premium) for the year has reached ………thousand Qatari Riyals and it was recorded in the "interests expenses" item in the income statement.

: ٭ Other borrowed funds 15-

Indication Currency Due date Interest Due within the 2003 2002 rate next year XX XX XX XX XX XX X X XX

16- Other liabilities:

2003 2002 Prepaid revenues XX XX Accrued expenses XX XX Other provisions (illustration no.17) XX XX Workers saving fund XX XX Accrued taxes XX XX Financial derivatives with negative fair value XX XX (illustration no.31) Margins XX XX Other credit balances XX XX

.It includes the subordinated loan if it does exist ٭

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17- Other provisions:

Other End of Judicial Total Total potential service claims 2003 2002 claims - Provision balance at the beginning of the year XX XX XX XX XX - Foreign currencies differences +(-) XX XX XX XX XX - The computed provision within the year XX XX XX XX XX XX XX XX XX XX - The used portion of the provision for the year (XX) (XX) (XX) (XX) (XX) - The provision balance at the end of the year XX XX XX XX XX

18- Minority equity:

2003 2002 Balance at 1/1/2003 XX XX Minority's share in subsidiary companies profits XX XX Deducting the minority's share in the subsidiary companies profit allocation (XX) (XX) Balance at 31/12/2003 XX XX

19- Shareholders equity:

Issued and paid capital: Issued and under-written capital reaches ………million Q.R. allocated on …….shares with a nominal value per share of ……….Q.R.., and the paid-in capital reaches ……million Q.R. (Please mention the installations of the issued capital that have been requested and not paid yet).

Risk Reserve: It represents the shareholders' equity in the risk reserve that should be kept at not less than 1.5% of the net loan portfolio in accordance with QCB's instructions.

Legal reserve: In accordance with QCB's law, a 10% of the year net profits should be reserved to cover the legal reserve. The legal reserve should be stopped when it reaches what is equivalent to 100% of the paid capital. The legal reserve shall not be distributable except in the cases allowed by the Qatari Commercial Companies law no. (5) of the year 2002 and after obtaining the QCB's approval.

Other reserves: Pursuant to the bank by-law of incorporation, they are represented in a general reserve that is used in accordance with each of the decision of the general assembly, according to a recommendation of the board of directors and after the QCB approval.

Fair value reserve:

Investments available Total Total Cash flows covers for sale 2003 2002 - Balance at the beginning of the year XX XX XX XX - Reevaluation result XX XX XX XX Transferred amount to the income (XX) (XX) (XX) (XX) statement - Net change within the year +(-) XX XX XX XX - Balance at the end of the year XX XX XX XX

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Free shares and profits proposed to be allocated: The board of directors has proposed cash profit allocations to the shareholders by ….. % of the capital (by ……QR per share) for year 2003 (by ……QR per share for year 2002). Also the board has proposed issuing free shares by ….% of the capital at 31st of December 2003 (by ….% of the capital of year 2002).

20- Interest revenues:

2003 2002 Balances with central banks. XX XX Balances with banks and financial institutions. XX XX Bonds XX XX Loans and advances to customers XX XX Redemption interests for suspended interests XX XX XX XX

21- Interest expenses:

2003 2002 Balances to banks and financial institutions XX XX Customers deposits XX XX Certificates of deposits XX XX Issued debt bills XX XX Other borrowed funds XX XX XX XX

22- Commissions and fees revenues:

2003 2002 Loans commissions XX XX Indirect credit facilities commissions XX XX Banking services fees XX XX Revenues of the investing activities on behalf of XX XX others Others XX XX XX XX

23- Profit allocations of shares and mutual funds' units:

2003 2002 Financial investments for trading XX XX Financial investments available for sale XX XX Mutual funds units XX XX Others XX XX XX XX

24- Profits (losses) of foreign currency operations:

2003 2002 Profits (losses) of dealing in foreign exchange Profits (losses) of assets and liabilities evaluation differences XX XX Profits (losses) of derivatives evaluation XX XX XX XX

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25- Investing activities profits (losses):

2003 2002 A- Profits (losses) of selling financial investments XX XX For trading XX XX For sale XX XX Till the due date XX XX Issued debt bills XX XX Financial investments in subsidiary or associate companies XX XX XX XX B- Investment evaluation differences: XX XX For trading XX XX For sale XX XX XX XX Total (A+B) XX XX

26- General and administrative expenses:

2003 2002 Salaries, compensations and other advantages XX XX The bank participation in the retirement fund XX XX End of service reward (bonus) XX XX Cost of the training programs XX XX Marketing and advertising expenses XX XX Legal and professional charges XX XX Communications, infrastructure and insurance XX XX Rent and maintenance XX XX Others XX XX XX XX

The employees number was ……. Employees at the end of year 2003 against ……. Employee at the end of year 2002.

27- Financial investment provision:

2003 2002 Financial investments available for sale XX XX Financial investments kept till the due date XX XX XX XX

28- Profits return per share: Return on share represents the resulted value of dividing net profits for the year on the weighted average of the total number of shares issued within the year.

2003 2002 Net profits for the year XX XX Weighted average of the shares number XX XX XX XX

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29- Off-balance sheet items:

2003 2002 A- deferred or potential commitments: Undue credit facilities XX XX Acceptances XX XX Letters of guarantee XX XX Letters of credit (exporting and importing) XX XX Rediscounted bills XX XX Others XX XX XX XX B- Other commitments and contingent liabilities: Bank foreign exchange and derivatives contracts (illustration no. 31) XX XX Customers foreign exchange and derivatives contracts XX XX Portfolios and investments managed on behalf of others. XX XX Capital undertakings (are disclosed according to the relative importance) XX XX Obligations against suits raised against the bank (are disclosed according to the relative XX XX importance) Others XX XX

The nature of these suits, the amount and the extent of the provisions adequacy and the opinion of the bank and the legal consultants are to be disclosed.

30- Geographical allocation:

North Other As at 31/12/2002 Qatar GCC countries Europe Total America countries Cash and balances with central banks. XX XX XX XX XX XX Securities for trading XX XX XX XX XX XX Balances with banks and financial institutions. XX XX XX XX XX XX Loans to customers XX XX XX XX XX XX Financial investments. XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total assets XX XX XX XX XX XX Balances of banks and financial institutions. XX XX XX XX XX XX Customers deposits XX XX XX XX XX XX Other borrowed funds XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Shareholders equity XX XX Total liabilities and shareholders equity XX XX XX XX XX XX

Cash and balances with central banks. XX XX XX XX XX XX Securities for trading XX XX XX XX XX XX Balances with banks and financial institutions. XX XX XX XX XX XX Loans to customers XX XX XX XX XX XX Financial investments. XX XX XX XX XX XX Other assets XX XX XX XX XX XX Total assets XX XX XX XX XX XX Balances of banks and financial institutions. XX XX XX XX XX XX Customers deposits XX XX XX XX XX XX Other borrowed funds XX XX XX XX XX XX Other liabilities XX XX XX XX XX XX Shareholders equity XX XX Total liabilities and shareholders equity XX XX XX XX XX XX

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31- Financial derivatives instruments:

The following table illustrates positive and negative fair values of the financial derivatives and their nominal value by maturity. The nominal value of the financial derivatives represents an indicator for the transactions volume at the end of the year, and it does not necessarily reflect either the value of the future (potential) cash flows, or the market and credit risks that are detected by the financial derivatives fair value.

Positive Negative Within From 3 From Details of financial derivatives More than fair fair 3 months to a 1-5 by type value 5 years value value Nominal months year years As at 31/12/2003 a- kept for trading - XX XX XX - XX XX XX - XX XX XX XX XX XX b- for hedging cash flows - XX XX XX - XX XX XX - XX XX XX XX XX XX

c- for hedging fair value - XX XX XX - XX XX XX - XX XX XX XX XX XX Total XX XX XX XX XX XX XX As at 31/12/2003 a- kept for trading - XX XX XX - XX XX XX - XX XX XX XX XX XX b- for hedging cash flows - XX XX XX - XX XX XX - XX XX XX XX XX XX

c- for hedging fair value - XX XX XX - XX XX XX - XX XX XX XX XX XX Total XX XX XX XX XX XX XX

32- Trust activities:

There should be a disclosure about the asset balances which the bank keeps on behalf of other parties, at the date of the balance sheet, and about their related liabilities.

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33- Mutual funds:

There should be a disclosure about the number and names of mutual funds which the bank established or manages , and about their investments size.

34- Transactions with related parties:

It includes all the bank different transactions with subsidiary and associate companies, board of directors members, executive management or with the companies they own principal shares in them, or any other parties of substantial influence on the financial or operational decision making at the bank. The balances at the end of the year have reached, for these accounts, as follows:

2003 2002 Subsidiary Board of Subsidiary Board of and On balance sheet items directors others and associate directors others associate members companies members companies Assets: ــــ ــــ Liabilities: ــــ ــــ Off balance sheet items ــــ ــــ ــــ Income statement elements: Revenues of interests and commissions Expenses of interests and commissions Capital losses (profits), if existed Additional information: Interest on suspense Bad debts Provision for doubtful debts Irregular credit facilities

35- Cash and cash equivalent, for preparing the cash flow statement, include the following:

2003 2002 Cash and balances with central banks.* XX XX Balances with banks and financial institutions. XX XX Trading securities. XX XX

*It does not include the obligatory cash reserve with central banks.

36- Financial statements of the parent bank:

Financial statements of the parent bank are shown in the same forms of the consolidated financial statements which are the balance sheet, the income statement and the cash flow statement.

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37- Post-date events of financial statements:

Disclosing any post-date events to the financial statements, that may have influence on them, should be considered.

38- The comparison figures:

Some numbers of the previous year were reclassified in order to be suitable to the presentation method applied in the current year. (This illustration is listed in case there is a difference classifying the current year financial statements than in the previous year).

Tenth Edition Banks/March 2008 Part (XII) - Tables, Forms and Filling In Instructions Bank's Correspondences with QCB Annex No. (133)

Qatar Central Bank

Organizational Chart

Governor

Internal Audit Unit

Deputy Governor

Banking Consumers' Legal Affairs Unit Service Unit

Department of Public Department of Banking Debt, Banking Affairs Department of Banking System Investment Administrative Supervision and Issuance Economic Policies Department Department and Financial Department Affairs

Tenth Edition Banks/March 2008 Part (XII) – Tables, Forms and Filling In Instructions

Banking Risk Capital Adequacy Annex No. (134)

Qatar Central Bank Capital Adequacy System

Technical File Format

Prepared by: Banking Systems Department Date :02-01-2008 Version: 02

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Part (XII) – Tables, Forms and Filling In Instructions

Banking Risk Capital Adequacy Annex No. (134)

Flat File Structure

Introduction

In this manual we are going to introduce full details about the flat file structure that banks will send to QCB as part of our plan for implementation of Basel II requirements. Banks will generate one file that includes all data required for credit risk, market risk and operational risk. All will be provided in one file. We will go through each part of this business and explain in details the data required to be filled and line format for each part. As you will see later, this file will contain different line format. Each line in the file will start with tag that refers to a certain part of the business. Banks should read this manual carefully to correctly generate the file. The file is mainly divided into three parts: Header, Body and Footer. The header is one line that includes information about the bank code, branch code, year and month. The body is the main part of the file that includes all bank data entries. The footer is one line that mainly includes number of records in the file for purpose of checking that file completely transferred. This manual is divided mainly into three parts: Credit risk, Market risk and Operational risk, and finally the computation of capital elements and capital adequacy. we will go through each part in details.

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Credit Risk

In this part of the file banks will mainly insert the following amounts: 1- On balance sheet 2- Off balance sheet 3- Adjustment of Credit Risk Mitigation (CRM) Details for “on balance sheet” may be different from category to another. Details for “off balance sheet” are the same for all categories. See table (2) There are no details for Adjustment of Credit Risk Mitigation (CRM), one value is filled for this amount. Credit risk will be inserted at bank level. For example Qatar National Bank will insert data for local branches, London branch and Paris branches, and compute consolidated data for a whole bank on a global basis (eliminations for purpose of clearing between branches). Let us first summarize the new breakdowns which are added to credit risk, both vertical and horizontal breakdown.

Vertical breakdown: With reference to table (1), the following categories have vertical breakdown for the “on balance sheet” column: 1, 2, 3, 4, 5, 6, 7, 9 Note that items 8 and 10 have no vertical breakdown for “on balance sheet”

For categories 1 and 3 the breakdown is:
Loans
Treasury & Bonds
Central banks So the “on balance sheet” = Loans + Treasury & Bonds + Central Banks

For categories 2 and 6 the breakdown is:
Loans
Bonds So the “on balance sheet” = Loans + Bonds

For categories 4 and 5 the breakdown is:
Due to banks and Loans

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Securities
Provisions So the “on balance sheet” = Due to banks and Loans + Securities - Provisions

For category 7 the breakdown is:
Loans
Securities
Deferred Income for Credit So the “on balance sheet” = Loans + Securities - Deferred Income for Credit

For category 9 the breakdown is:
Loans
Provision & interest suspense
Deferred Income for Credit So the “on balance sheet” = Loans - Provision & interest suspense - Deferred Income for Credit

Horizontal Breakdown:

With reference to table (1), the following categories have a horizontal breakdown: 2, 3, 4, 5, 6

Category 2: Under this category banks will insert companies that are totally owned by the governments. These companies may be inside or outside Qatar and PSEs in Qatar and GCC. Note that companies that are dealing with banks’ foreign branches should also be included under this category. These companies are not included in risk system for the time being. Companies will be presented by secret numbers, which can be taken from risk system through QCB-connect

Category 3: Under this category banks will insert countries. The code for the countries can be taken from placement of funds system through QCB-connect.

Category 4: Under this category banks will insert multilateral development banks. The codes for these banks are in table (7)

Category 5: Under this category banks will insert the banks where they have deposits or loans. The code for these banks can be taken from placement of funds system through QCB-connect. Note that the only difference between banks under category 4 and banks under category 5 is that banks under category 4 are Multilateral Development Banks

Category 6: Under this category banks will insert companies, which are related to financial securities .. These companies may be inside or outside Qatar. Note that companies that are dealing with banks’ foreign branches are also included under this category. Companies will be presented by secret numbers, which can be taken from risk system through QCB-connect

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Part (XII) – Tables, Forms and Filling In Instructions

Table (1) represents the main category codes for Credit Risk. These codes will be used in the text file to refer to related categories

Table(1) Category Code Category Description 1 State of Qatar /central bank 2 Public Sector Entries (PSEs) 3 Other Sovereign /state /central banks 4 Multilateral Development Banks (MDBs) 5 Banks 6 Investment Firms 7 Corporate 8 Retail 9 Past Dues (over 90 days) 10 Other Assets 11 Total Trading Book

Table (2) Off balance sheet details Un-drawn commitments for less than one year Un-drawn commitments over one year LC Bid Performance Bonds Other Guarantees Interest Rate Contracts for less than one year Interest Rate Contracts between one to two years Interest Rate Contracts over 2 years Exchange Rate Contracts for less than one year Exchange Rate Contracts between one to two years Exchange Rate Contracts over 2 years

Table (3) contains the grade codes according to Standard & Poor’s. These codes will be used in the text file. Table (3) Code Grade 1 AAA 2 AA+ 3 AA 4 AA- 5 A+ 6 A 7 A- 8 BBB+ 9 BBB 10 BBB- 11 BB+ 12 BB 13 BB-

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14 B+ 15 B 16 B- 17 CCC+ 18 CCC 19 CCC- 20 CC 21 Unrated 22 GCC

Table (4) Bank Bank name Branch Branch name Code code 1 Qatar National Bank 1 Doha branches 2 London branch 3 Paris branch 4 Ansbacher Group 2 The Commercial Bank of Qatar 1 Doha branches 3 Doha Bank 1 Doha branches 2 New York branch 3 Pakistan branch 4 Qatar Islamic Bank 1 Doha branches 5 Al Ahli Bank of Qatar 1 Doha branches 6 Qatar International Islamic Bank 1 Doha branches 10 International Bank of Qatar 1 Doha branches 15 Qatar Industrial Development Bank 1 Doha branches 17 Masraf Al-Rayan 1 Doha Branches 18 Al-Khaliji Bank 1 Doha Branches

Detailed instructions on how to fill data for each category in credit risk

All the following details are related to table - CR01 in the appendix Category 1 (Sovereign / State / Central banks) For the “On Balance Sheet “, banks will insert the following details: 1- Loans 2- Treasury & Bonds 3- Central Banks

Number of lines for this category in the text file: 2 Line Format:

Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Sub-Category Code (see table (5)), Loans, Treasury & Bonds, Central Banks, Off balance sheet items (see table (2)), Adjustment of CRM

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Table (5) Sub-Category Code Description 101 Local currency 102 Foreign currency

Example CR01, 1, 1,101,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 1, 1,102,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777

Category 2 (Public Sector Entries (PSEs)) For the “On Balance Sheet “, banks will insert the following details: 1- Loans 2- Bonds

Table (6) Currency flag Description 1 In local currency 2 In foreign currency

Number of lines for this category in the file: unlimited Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Secret Number (see note 1), Currency Flag (see table (6)), Grade Code (see table 3), Loans, Bonds, Off balance sheet items (see table 2), Adjustment of CRM

Note 1: Take the secret numbers from risk system through QCB-Connect

Example CR01, 2, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 2, 1, 320, 2, 4, 999,999,888,888,888,888,888,888,888,888,888,888,888,777

Category 3 (Other Sovereign /state /central banks) For “On Balance Sheet“, banks will insert the following details: 1- Loans 2- Treasury & Bonds 3- Central Banks

Number of lines for this category in the text file: unlimited Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Country Code (see note 2), Currency Flag (see table (6)), Grade code (see table 3), Loans, Treasury & Bonds, Central Bank, Off balance sheet items (see table 2), Adjustment of CRM

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Note2: Take the country code from placement of fund system through QCB-Connect

Example CR01, 3, 1, BH, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777 CR01, 3, 1, BH, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777

Category 4 (Multilateral Development Banks (MDBs)) For “On Balance Sheet”, banks will insert the following details: 1- Due from banks and loans 2- Securities 3- Provisions The codes for multilateral development banks are shown in table (7) Table (7) Code Description Abbreviation IBRD ا او ء وا 1 IFC ا او 2 ABD ا اي 3 AFDB ا ا 4 EBRD ا اورو ء وا 5 EBI ار اورو 6 NIB ار ول ال 7 CDB ا ول ار 8 IDB ا ا 9 CEDB ا اورو 10

Number of lines for this category in the file: unlimited Line Format: Table code (see table A-1 in the appendix), Main category code (see table (1)), branch code (see table (4)), Bank Code (see table (7)), Deposits and Loans, Securities, Provisions, Off balance sheet items (see table 2), Adjustment of CRM

Banks in this category must be one of the banks shown in table (7)

Example CR01, 4, 1, 1, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 4, 1, 4, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777

Category 5 (Banks) For “On Balance Sheet”, banks will insert the following details: 1- Due from banks and loans 2- Securities 3- Provisions

Number of lines for this category in the file: unlimited Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Bank Code (see note 3), Currency Flag (see table (6)), Grade (see table 3), Deposits and Loans, Securities, Provisions, Off balance sheet items (see table 2), Adjustment of CRM

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Note 3: Take the bank code from placement of funds system through QCB-Connect

Example CR01, 5, 1, BH007, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777 CR01, 5, 1, BH007, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777

Category 6 (Investment Firms) For “On Balance Sheet “, banks will insert the following details: 1- Loans 2- Bonds

Number of lines for this category in the file: unlimited Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Secret Number (see note 1), Currency Flag (see table (6)), Grade Code (see table (3)), Loans, Bonds, Off balance sheet items (see table 2), Adjustment of CRM

Example CR01, 6, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 6, 1, 320, 2, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777

Category 7 (Corporate) For “On Balance Sheet”, banks will insert the following details: 1- Loans 2- Securities 3- Deferred Income for Credit

Number of lines for this category in the file: 5 Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Sub-Category Code (see table (8)), Loans, Securities, Deferred Income for Credit, Off balance sheet items (see table 2), Adjustment of CRM

For sub-category codes related to this category see Table (8) Table (8) Sub-Category Code Description 701 AAA+ to AA- 702 A+ to A- 703 BBB+ to BB- 704 Below BB- 705 Unrated

Example CR01, 7, 1,701,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,702,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,703,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,704,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,705,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777

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Category 8 (Retail) For “On Balance Sheet”, there are no details. Banks will insert the “on balance sheet” as one value without details

Number of lines for this category in the file: 4 Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Sub-Category Code (see table (9)), On balance sheet, Off balance sheet items (see table 2), Adjustment of CRM

For sub-category codes related to this category see Table (9) Table (9) Sub-Category Code Description 801 Personal Loans Note 802 Residential Mortgage Loans 803 Commercial Real Estate Loans 804 Other Retail Loans

Example CR01, 8, 1,801,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,802,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,803,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,804,999,888,888,888,888,888,888,888,888,888,888,888,777

Category 9 (Past Dues (over 90 days)) For “On Balance Sheet”, banks will insert the following details: 1- Loans 2- Provision & interest suspense 3- Deferred Income for Credit

Number of lines for this category in the file: 3 Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Sub-Category Code (see table (10)), Loans, Provision & interest suspense, Deferred Income for Credit, Off balance sheet items (see table 2), Adjustment of CRM

For sub-category codes related to this category see table (10)

Table (10) Sub-Category Code Description 901 Specific Provision less than 20% 902 Specific Provision more than 20% to 50% 903 Specific Provision more than 50%

Example CR01, 9, 1,901,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 9, 1,902,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 9, 1,903,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777

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Category 10 (Other Assets) For “On Balance Sheet”, there are no details. Banks will insert the “on balance sheet” as one value without details

Number of lines for this category in the file: 3 Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), Sub-Category Code (see table (11-a)), On balance sheet, Off balance sheet items (see table 2), Adjustment of CRM

Table (11-a) Sub-Category Code Description 1001 Cash on hand - local and foreign currency 1002 Gold 1003 Others 1004 Cash items under collection / receivable funds Note 13 Example CR01, 10, 1,1001,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 10, 1,1002,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 10, 1,1003,999,888,888,888,888,888,888,888,888,888,888,888,777 Category 11 (Total Trading Book) Banks will insert one value for this category Number of lines for this category in the file: 1 Line Format: Table code (see table A-1 in the appendix), Main Category code (see table (1)), branch code (see table (4)), total trading book Example CR01, 11, 1,999 Eligible Collateral used for Credit Risk

See table – CR02 in the appendix Table (11-b) Collateral Description Code 1 Cash 2 CD's Issued by lending bank 3 Debt Securities/Capital guaranteed Islamic Sukuks by State Of Qatar / GCC 4 Guarantees Issued by State of Qatar/PSEs in State of Qatar/GCC 5 Debt Securities Issued by other States (AAA to AA-) 6 Debt Securities/Capital guaranteed Islamic Sukuks by banks or other entities(BBB) 7 Short-Term Debt Securities(A-3/P-3) 8 Guarantees issued by Sovereign Entities 9 Guarantees issued by PSEs/Banks/Securities Firm Entities 10 Guarantees issued by Other Entities 11 Equity Stock listed in DSM 12 Securities in Foreign Currency

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In this table the total of net amount for CRM purpose (see table CR02) should match total of Adjustment for credit risk mitigation column 4 of table 3 (exist in table 3- Credit Risk Mitigation). Number of lines for this part in the file: 12 Line Format: Table code (see table A-1 in the appendix), branch code (see table (4)), Collateral Code (see table (Table (11-b))), Grade Code see table (Table (3), Amount

Example CR02,1,1,2,2000 CR02,1,2,3,2000 CR02,1,3,1,2000 CR02,1,4,5,2000 CR02,1,5,7,2000 CR02,1,6,20,2000 CR02,1,7,6,2000 CR02,1,8,3,2000 CR02,1,9,3,2000 CR02,1,10,3,2000 CR02,1,11,3,2000 CR02,1,12,3,2000 Market Risk

Market risk is divided mainly into four parts: 1- Part 1: Specific risk 2- Part 2: General interest rate risk using the maturity method 3- Part 3: Equity position 4- Part 4: Foreign exchange risk 5- Part 5: Treatment of Option

Part 1: Specific risk rate

See table – MR01 in the appendix

Table (12) Category Code Description 1 Sate of Qatar by local currency 2 Government by local currency 3 Government by foreign currency 4 Qualifying 5 Others

Table (13) Period to Maturity Code Description 1 No Value 2 0 to 6 months 3 6 to 24 months

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4 Over 24 months

Table (14) Risk Rate Code Description 1 No Value 2 AAA to A- 3 AAA to AA- 4 A+ to BBB- 5 AAA to BBB 6 Others

Detailed instructions on how to fill data for each category in table (MR01)

Category 1 (State of Qatar by Local Currency)

Number of lines for this category in the text file: 1 Line Format: Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see table (14)), Period to maturity code (see table (13)), Position

Possible values for risk rate code: 1 Possible values for Period to maturity code: 1 Example: MR01, 1, 1, 1, 999

Category 2 (Government by Local Currency)

Number of lines for this category in the text file: 1 Line Format: Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see table (14)), Period to maturity code (see table (13)), Position

Possible values for risk rate code: 2 Possible values for Period to maturity code: 1

Example: MR01, 2, 2, 1, 999

Category 3 (Government by Foreign Currency) Number of lines for this category in the file: 5 Line Format: Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see table (14)), Period to maturity code (see table (13)), Position Possible values for Period to maturity code with respect to risk rate codes are shown in table (15)

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Table (15) Risk rate Period to maturity 3 1 4 2 4 3 4 4 6 1

Example: MR01, 3, 3, 1, 999 MR01, 3, 4, 2, 999 MR01, 3, 4, 3, 999 MR01, 3, 4, 4, 999 MR01, 3, 6, 1, 999

Category 4 (Qualifying)

Number of lines for this category in the text file: 3 Line Format: Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see table (14)), Period to maturity code (see table (13)), Position

Possible values for risk rate code: 5 Possible values for Period to maturity code: 2, 3, 4

Example: MR01, 4, 5, 2, 999 MR01, 4, 5, 3, 999 MR01, 4, 5, 4, 999

Category 5 (Others)

Number of lines for this category in the file: 1 Line Format: Table code (see table A-1 in the appendix), Category code (see table (12)), Risk Rate Code (see table (14)), Period to maturity code (see table (13)), Position

Possible values for risk rate code: 1 Possible values for Period to maturity code: 1

Example: MR01, 5, 1, 1, 999

Part2: General Interest rate risk using the maturity method

See table (MR02)

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Part (XII) – Tables, Forms and Filling In Instructions

Table (16) Zone Code Description 1 Zone 1 2 Zone 2 3 Zone 3 Table (17) Time Band Code Description 1 <= 1 month 2 >1 – 3 months 3 >3 – 6 months 4 >6 – 12 months 5 >1 – 2 years 6 >1 – 1.9 years 7 >2 – 3 years 8 >1.9 – 2.8 years 9 >3 – 4 years 10 >2.8 – 3.6 years 11 >4 – 5 years 12 >3.6 – 4.3 years 13 >5 – 7 years 14 >4.3 – 5.7 years 15 >7 – 10 years 16 >5.7 – 7.3 years 17 >7.3 – 9.3 years 18 >10 – 15 years 19 >9.3 – 10.6 years 20 >10.6 – 12 years 21 >15 – 20 years 22 >12 – 20 years 23 > 20 years

Table (18) Coupon Type Code Description 1 Cpn >= 3% 2 Cpn < 3%

Number of lines for this category in the file: 28 Line Format: Table code (see table A-1 in the appendix), Zone code (see table (16)), Coupon Type Code (see table (18)), Time Band code (see table (17)), Position Long, Position Short

To see the possible values for time band codes within the zone according to coupon type, look at table (19)

Table (19) Zone Code Coupon Type Code Time Band Code 1 1 1 1 1 2 1 1 3

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Part (XII) – Tables, Forms and Filling In Instructions

1 1 4 1 2 1 1 2 2 1 2 3 1 2 4 2 1 5 2 1 7 2 1 9 2 2 6 2 2 8 2 2 10 3 1 11 3 1 13 3 1 15 3 1 18 3 1 21 3 1 23 3 2 12 3 2 14 3 2 16 3 2 17 3 2 19 3 2 20 3 2 22 3 2 23

Example: MR02, 1, 1, 1, 999, 999 MR02, 1, 1, 2, 999, 999 MR02, 1, 1, 3, 999, 999 MR02, 1, 1, 4, 999, 999 MR02, 1, 2, 1, 999, 999 MR02, 1, 2, 2, 999, 999 MR02, 1, 2, 3, 999, 999

MR02, 1, 2, 4, 999, 999 MR02, 2, 1, 5, 999, 999 MR02, 2, 1, 7, 999, 999 MR02, 2, 1, 9, 999, 999 MR02, 2, 2, 6, 999, 999 MR02, 2, 2, 8, 999, 999 MR02, 2, 2, 10,999, 999 MR02, 3,1, 11, 999, 999 MR02, 3,1, 13, 999, 999 MR02, 3,1, 15, 999, 999 MR02, 3,1, 18, 999, 999 MR02, 3,1, 21, 999, 999 MR02, 3,1, 23, 999, 999 MR02, 3,2, 12, 999, 999

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MR02, 3,2, 14, 999, 999 MR02, 3,2, 16, 999, 999 MR02, 3,2, 17, 999, 999 MR02, 3,2, 19, 999, 999 MR02, 3,2, 20, 999, 999 MR02, 3,2, 22, 999, 999 MR02, 3,2, 23, 999, 999

Part 3: Equity Position Risk

See table (MR03)

Table (20) Category Code Description 1 Specific Risk 2 General Risk

Number of lines for this part in the text file: 2 Line Format: Table code (see table A-1 in the appendix), Category code (see table (20)), Position

Example MR03, 1,999 MR03, 2,999

Part 4: Foreign Exchange Risk

See table (MR04) Table (21) Currency Code Description 1 QAR 2 USD 3 Euro 4 Pds. Stg. 5 Jap. Yen 6 All others 7 Gold

Table (22-a) Position type Description 1 Short 2 Long 3 No value

Number of lines for this part in the text file: 5 Line Format: Values should be inserted only for currency code between 3 and 7 Line format:

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Part (XII) – Tables, Forms and Filling In Instructions

Table code (see table A-1 in the appendix), Currency code (see table (21)), position type (see table 22-a), position

Example MR04, 3, 1, 999 MR04, 4, 2, 999 MR04, 5, 2, 999 MR04, 6, 1, 999 MR04, 7, 3, 999

Part 5: Treatment of Option

See table (MR05) Table (22-b) Category Code Description 1 Long cash & long put or short cash & long call 2 General Risk

Number of lines for this part in the text file: 2 Line Format: Table code (see table A-1 in the appendix), Category code (see table (22-b)), Position

Example MR05, 1,999 MR05, 2,999

Operational Risk

See table (OR01) Table (23) Category Code Description 1 Net Operational Income (Canceled) 2 (Profits)/ Losses from Sale of Investment (Canceled) 3 Net profit 4 Add Provisions & Contingences 5 Add Operating Expenses 6 Less Realized profits / losses sale in HTM category 7 Less Extraordinary or irregular items of income 8 Less Income derived from insurance 9 Less Any collection from previously written-off income derived from disposal of real estate etc during the year under reference

Number of lines for this part in the text file: 7 Line Format: Table code (see table A-1 in the appendix), Category code (see table (23)), Income Example

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Part (XII) – Tables, Forms and Filling In Instructions

OR01, 3,999 OR01, 4,999 OR01, 5,999 OR01, 6,-999 OR01, 7,-999 OR01, 8,-999 OR01, 9,-999

Eligible Capital See table (EC01) Table (24) Tier I Category Code Description 1 Paid-up Share Capital 2 Legal Reserve 3 General Reserve 4 Retained Earnings 5 Treasury Shares 6 Goodwill 7 Interim cumulative losses 8 Significant minority investments in financial entities 9 Significant minority or majority investment in commercial entities 10 Reciprocal cross holding of bank capital 11 Investment in Insurance subsidiaries

Table (25) Tier II Category Code Description 1 Undisclosed Reserves (Canceled) 2 Fair Value Reserve 3 Asset Revaluation Reserve 4 General Provisions /General Loan Loss Reserves (Canceled) 5 Preference Shares (Canceled) 6 Subordinated Debt (over 5 years) 7 Risk Reserve 8 Negative FV Adjustment 9 Significant minority investments in financial entities 10 Subordinated Debt for Market Risk Purposes (max 2 years) 11 Significant minority or majority investment in commercial entities 12 Investment in Insurance subsidiaries

Table (26) Tier III Category Code Description 1 Subordinated Debt for Market Risk Purposes (max 2 years)

Table (27) Tier Number Description 251 Tier I

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252 Tier II 253 Tier III

Number of lines for this part in the text file: 21 Line Format: Table code (see table A-1 in the appendix), Tier Number (table (27)), Category code (see tables (24, 25, 26)), Amount Example EC01, 251,1,999 EC01, 251,2,999 EC01, 251,3,999 EC01, 251,4,999 EC01, 251,5,-999 EC01, 251,6,-999 EC01, 251,7,-999 EC01, 251,8,-999 EC01, 251,9,-999 EC01, 251,10,-999 EC01, 251,11,-999 EC01, 252,2,999 EC01, 252,3,999 EC01, 252,6,999 EC01, 252,7,999 EC01, 252,8,-999 EC01, 252,9,-999 EC01, 252,10-,999 EC01, 252,11,-999 EC01, 252,12,-999 EC01, 253,1,999

File header and footer

The file will have one line for the header and one line for the footer. The first line in the file will be the header The last line in the file will be the footer

Header line format: Header tag (HD), file ID, bank code, year, month Example HD, CAD01, 1, 2007, 12

Footer format: Footer tag (FT), end of file tag Example FT, EOF

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Part (XII) – Tables, Forms and Filling In Instructions

Below is a complete example for all the above entries

Full Example

HD, CAD01, 1, 2007, 12 CR01, 1, 1,101,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 1, 1,102,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 2, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 2, 1, 320, 2, 4, 999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 3, 1, BH, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777 CR01, 3, 1, BH, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777 CR01, 4, 1, 1, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 4, 1, 4, 999,999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 5, 1, BH007, 1, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777 CR01, 5, 1, BH007, 2, 3, 999,999, 999, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 888, 777 CR01, 6, 1, 320, 1, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 6, 1, 320, 2, 3, 999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,701,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,702,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,703,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,704,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 7, 1,705,999,999,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,801,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,802,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,803,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,804,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,901,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 9, 1,902,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 9, 1,903,999, 999, 999, 888,888,888,888,888,888,888,888,888,888,888,777 CR01, 8, 1,1001,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 10, 1,1002,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 10, 1,1003,999,888,888,888,888,888,888,888,888,888,888,888,777 CR01, 11, 1,999 MR01, 1, 1, 1, 999 MR01, 2, 2, 1, 999 MR01, 3, 3, 1, 999 MR01, 3, 4, 2, 999 MR01, 3, 4, 3, 999 MR01, 3, 4, 4, 999 MR01, 3, 6, 1, 999 MR01, 4, 5, 2, 999 MR01, 4, 5, 3, 999 MR01, 4, 5, 4, 999 MR01, 5, 1, 1, 999 MR02, 1, 1, 1, 999, 999 MR02, 1, 1, 2, 999, 999 MR02, 1, 1, 3, 999, 999 MR02, 1, 1, 4, 999, 999 MR02, 1, 2, 1, 999, 999 MR02, 1, 2, 2, 999, 999

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Part (XII) – Tables, Forms and Filling In Instructions

MR02, 1, 2, 3, 999, 999 MR02, 1, 2, 4, 999, 999 MR02, 2, 1, 5, 999, 999 MR02, 2, 1, 7, 999, 999 MR02, 2, 1, 9, 999, 999 MR02, 2, 2, 6, 999, 999 MR02, 2, 2, 8, 999, 999 MR02, 2, 2, 10,999, 999 MR02, 3,1, 11, 999, 999 MR02, 3,1, 13, 999, 999 MR02, 3,1, 15, 999, 999 MR02, 3,1, 18, 999, 999 MR02, 3,1, 21, 999, 999 MR02, 3,1, 23, 999, 999 MR02, 3,2, 12, 999, 999 MR02, 3,2, 14, 999, 999 MR02, 3,2, 16, 999, 999 MR02, 3,2, 17, 999, 999 MR02, 3,2, 19, 999, 999 MR02, 3,2, 20, 999, 999 MR02, 3,2, 22, 999, 999 MR02, 3,2, 23, 999, 999 MR03, 1,999 MR03, 2,999 MR04, 3, 1, 999 MR04, 4, 2, 999 MR04, 5, 2, 999 MR04, 6, 1, 999 MR04, 7, 3, 999 OR01, 3,999 OR01, 4,999 OR01, 5,999 OR01, -6,999 OR01, -7,999 OR01, -8,999 OR01, -9,999 EC01, 251,1,999 EC01, 251,2,999 EC01, 251,3,999 EC01, 251,4,999 EC01, 251,-5,999 EC01, 251,-6,999 EC01, 251,-7,999 EC01, 251,-8,999 EC01, 251,-9,999 EC01, 251,-10,999 EC01, 251,-11,999 EC01, 252,2,999 EC01, 252,3,999 EC01, 252,6,999

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EC01, 252,7,999 EC01, 252,8,-999 EC01, 252,9,-999 EC01, 252,10,-999 EC01, 252,11,-999 EC01, 252,12,-999 EC01, 253,1,999 CR02,1,1,2,2000 CR02,1,2,3,2000 CR02,1,3,1,2000 CR02,1,4,5,2000 CR02,1,5,7,2000 CR02,1,6,20,2000 CR02,1,7,6,2000 CR02,1,8,3,2000 CR02,1,9,3,2000 CR02,1,10,3,2000 CR02,1,11,3,2000 CR02,1,12,3,2000 MR05,1,84327 MR05,2,8000 FT, EOF

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Part (XII) – Tables, Forms and Filling In Instructions

Appendix

Table A-1

Related to Table code Table description Credit Risk CR01 - Input Sheet CR02 - Eligible Collateral used for Credit Risk Market Risk MR01 - Specific Risk MR02 - General Interest Rate Risk Using Maturity MR03 methods MR04 - Equity Position Risk MR05 - Foreign Exchange - Treatment of Option Operational OR01 - Operational Risk Capital Charge Risk Eligible Capital EC01 - Eligible Capital

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Credit Risk

Table CR01 – Input Sheet On Balan Off Balance Sheet - Actual Outstanding Note 1 ce Adjust Sheet ment for Actual Undra Credit Outsta wn Interest Rate Exchange Rate Risk Asset Categories for Comm Bid / Ot Contracts Contracts nding Perf he Mitiga Credit Risk itment Do tion c. orm r les ov a- Gu les > 1 p.a. on > 1 p.a. on (CRM s LC s year less ) er s nce ar each year each Note 1 tha 1 Bon ant tha and additi than and additi Notes n 1 ds ees n 1 <2 1 1,2&3 ye ye ye year onal year <2 onal ar ar ar s year years year 1. State of Qatar / Central Bank Note 2 Local Currency Foreign Currency Total State of Qatar 0 0 0 0 0 0 0 0 0 0 0 0 0

2. Public Sector Entities (PSEs) Note3 PSEs in Qatar & GCC AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Domestic PSEs 0 0 0 0 0 0 0 0 0 0 0 0 0

3. Other Sovereign / State / Central Banks AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Other Sovereign 0 0 0 0 0 0 0 0 0 0 0 0 0

4. Multilateral De velopment Banks (MDBs) Note 4 Total MDBs 0 0 0 0 0 0 0 0 0 0 0 0 0

5. Banks Note 5

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AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Banks 0 0 0 0 0 0 0 0 0 0 0 0 0

6. Investment Firms AAA to AA- A+ to A- BBB+ to BBB- BB+ to B- Below B- Unrated Total Investment Firms 0 0 0 0 0 0 0 0 0 0 0 0 0

7. Corporate Note 6 AAA to AA- A+ to A- BBB+ to BB- Below BB- Unrated Total Corporate 0 0 0 0 0 0 0 0 0 0 0 0 0

8. Retail a. Personal Loans Note 7 b. Residential Mortgage Loans Note 8 c. Commercial Real Estate Loans Note 9 d. Other Retail Note 10 Total Retail 0 0 0 0 0 0 0 0 0 0 0 0 0

9. Past dues (over 90 days) Note 11 Specific Provision less than 20% Specific Provision more than 20% to 50% Specific Provision more than 50% Total Past Due 0 0 0 0 0 0 0 0 0 0 0 0 0

10. Other Assets a. Cash on hand - local and foreign currency b. Gold Note 12

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Part (XII) – Tables, Forms and Filling In Instructions c. Cash items under collection / receivable funds Note 13 d. Others Note 14 Total Other Assets 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL BANKING 0 0 0 0 0 0 0 0 0 0 0 0 0 BOOK

TOTAL TRADING BOOK Note 15

TOTAL ASSETS Note 16 0 0 0 0 0 0 0 0 0 0 0 0 0

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Part (XII) – Tables, Forms and Filling In Instructions

Table CR02 – Eligible Collateral used for Credit Risk

Remarks (as Net Amount reflected in for CRM balance Eligible Purpose sheet Type of Collateral (Note 1) Ratings Amount Haircut (Note 2) (Note 3)

Cash CD's issued by lending bank Debt Securities/Capital guaranteed Islamic Sukuks by State of Qatar / GCC Guarantees issued by State of Qatar/PSEs in State of Qatar/GCC Debt Securities issued by other States (AAA to AA-) 20% Debt Securities/Capital guaranteed Islamic Sukuks by banks or other entities (BBB) 20% Short-Term Debt Securities (A-3/P-3) 20% Guarantees issued by: 20% Sovereign Entities 20% PSEs/Banks/Securities Firm 20% Other entities 20% Equity Stock listed in DSM 60% Securities in foreign currency 20%

Note - 1: Details on Eligible credit risk mitigants given in Chapter 5 Note -2: The Net amount should be used in the column for Adjustment for CRM in Table 3 Note - 3: The Amount corresponding in the balance sheet should be indicated as remarks

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Market Risk

Table MR01 - Specific Risk

Risk Period to Capital Position Risk Weight Rating Maturity Charge State of Qater by local currency 0.00% 0 Government by local currency AAA to A- 0.00% 0 AAA to AA- 0.00% 0

Government 0 to 6 months 0.25% 0 A+ to by foreign 0 BBB- 6 to 24 months 1.00% currency over 24 months 1.60% 0 Others 8.00% 0 AAA 0 to 6 months 0.25% 0 Qualifying to 6 to 24 months 1.00% 0 BBB over 24 months 1.60% 0 Others 8.00% 0 Total 0 I. Total Specific Capital Charge 0

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Table MR02 - GENERAL INTEREST RATE RISK USING THE MATURITY METHOD

Wei Individua ghti Weighte Zo l net Between Maturity band ng d net By Band By Zone ne position Zones fact position s or s Un Mat mat Mat Cpn Lon Sho Lon Sho che che che Unma Match Match >=3% Cpn <3% g rt g rt d d d tched ed ed G H (Dx (Ex A D E F F) F) I J K L M N

<= 1 0.00 1 mth <= 1 mth % 0 0 0 0 >1 -3 >1 -3 0.20 mths mths % 0 0 0 0 40% X1 >3 -6 >3 -6 0.40 mths mths % 0 0 0 0 0 0 >6 -12 >6 -12 0.70 mths mths % 0 0 0 0 Sho rt 0 Lon g 0 40% 0 >1 -2 >1 -1.9 1.25 2 yrs yrs % 0 0 0 0 30% X2 Y1 100% >2 -3 >1.9 -2.8 1.75 yrs yrs % 0 0 0 0 0 0 0 >3 -4 >2.8 -3.6 2.25 yrs yrs % 0 0 0 0 Y3 Sho rt 0 Lon g 0 40% 0 >4 -5 >3.6 -4.3 2.75 3 yrs yrs % 0 0 0 0 Y2 >5 -7 >4.3 -5.7 3.25 yrs yrs % 0 0 0 0 >7 -10 >5.7 -7.3 3.75 yrs yrs % 0 0 0 0 >10 -15 >7.3 -9.3 4.50 yrs yrs % 0 0 0 0 >15 -20 >9.3 -10.6 5.25 yrs yrs % 0 0 0 0 >20 yrs >10.6 -12 6.00 0 0 0 0 30% X3

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Part (XII) – Tables, Forms and Filling In Instructions

yrs % >12 -20 8.00 yrs % 0 0 0 0 0 0 12.5 >20 yrs 0% 0 0 0 0 Sho rt 0 Lon g 0

Total 0 0 010% 0100%

General market risk I49*10%+K27*40%+(K33+K44)*30 charge %+(M31+M37)*40%+L49*100%+N3 is 0 3*100%

Table MR03 - Equity Position Risk

Risk Capital Risk Type Position Weight Charge I. Specific Risk 8% 0 II. General Risk 8% 0

Table MR04 - Foreign Exchange

Greater Foreign Capital PositionShortLong short/ Currency Charge long Euro Pds. Stg. Jap. Yen All Others 0 0 Gold Note 9 0 0

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Table MR05 - Treatment of Options

Treatment of Options - Note 10 Capital Charge to be computed by banks

Position Capital Charge

Long cash & Long put or 1 Short Cash & Long call*

2 Long call or Long put** 3 Total Options capital charge 0

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Operational Risk

Table OR01 - Operational Risk Capital Charge

Operational Risk (Cancelled Table) Years Gross Income 3 Year Average 2002 2003 2004 Gross Income

Net Operational Income* 0

(Profits)/Losses from Sale of 0 Investment **

Total 0 0 0 0

Total Operational Risk Capital Charge 0

Operational Risk (New Table) 3 yrs Year Last Average Sl.No Details of Gross Income 3 Year 2 Year GI

1 Net Profit 2 Add Provisions & Contingencies 3 Add Operating Expenses Less Realised profits / losses from 4 sale in HTM category Less Extraordinary or irregular items 5 of income 6 Less Income derived from Insurance Less Any collection from previously written-off loans or income derived from disposal of real estate etc during 7 the year under reference 8 TOTAL GI 0 0 0 0.00 9 Operational Risk Capital 0.00

Note: -GI is to be computed gross of any provisions, gross of operating profits, less realised profits / losses from sale of securities from HTM category, extraordinary / irregular items of income and income derived from insurance. The above template is based on the definition of Gross Income = Net Profit (+) Provisions & Contingencies (+) Operating Expenses (-) Realized Profit / losses from sale of securities from HTM category (-) Extraordinary or irregular items of income (-) income from insurance activities (-) collections of previously written-off loans (-) income from disposal of items of real estate etc.

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Part (XII) – Tables, Forms and Filling In Instructions

Eligible Capital

Table EC01 –

Table 6.a. Eligible Capital (Cancelled Table)

Capital Elements Amounts Paid-up Share Capital Legal Reserve General Reserve Retained Earnings Total Tier I Capital 0

Undisclosed Reserves Fair Value Reserve Asset Revaluation Reserve General Provisons/General Loan Loss Reserves Preference Shares Subordinated Debt (over 5 years) Total Tier II Capital 0

Subordinated Debt for Market Risk Purposes (max 2 years) Total Tier III Capital 0

Total Eligible Capital 0

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Table 6.b. - Total Risk Weghted Assets (Cancelled Table )

Risk Capital Weighted Risk Elements Charge Multiple Asset Credit Risk 0 1.0 0

Market Risk 0 12.5 0

Operational Risk 0 12.5 0

Total Risk Weighted Assets 0 CAPITAL ADEQUACY RATIO #DIV/0 !

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Table 7.a. . Eligible Capital (New Table)

Capital Elements Eligible Amount

Core Tier I Capital Paid-up share Capital Legal Reserve General Reserve Retained Earning Total Tier I capital [A] Deductions from Tier I Treasury Shares Goodwill Interim cumulative losses Note 1 Significant minority investments in financial entities Significant minority or majority investment in commercial entities Reciprocal cross holding of bank capital Investment in Insurance subsidiaries Total Deductions [B] Eligible Tier I capital C=A-B

% Tier II Capital Actual Amount Applicable Eligible Amount Fair value adjustments [Max to 45% of +FV ] Asst Revaluation Reserve [ Max of 45%] Risk Reserve [ Max of 1.25% of total RWA ] Subordinated Debt [ Max to 50% of Tier I ] Total Tier II capital [D] Deduction Negative FV Adjustments Note 2 Significant minority investments in financial entities Significant minority or majority investment in commercial entities

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Part (XII) – Tables, Forms and Filling In Instructions

Reciprocal cross holding of bank capital Investment in Insurance subsidiaries Total Deductions [E] Eligible Tier II Capital F = D - E Tier III Capital [G] Total Eligible capital = TEC =C+F+G 0

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Table 7.b. Total Risk Weighted Assets (New Table) Risk Weighted Risk Elements Capital Charge Multiple Assets Credit Risk 0 1 0 Market Risk 0 10 0 Operational Risk 0.00 10 0 Total Risk Weighted Assets [TRWA] 0 CORE CAPITAL ADEQUACY RATIO [TIER I / TRWA #DIV/0! CAPITAL ADEQUACY RATIO [TEC / TRWA] #DIV/0!

Items below Note 1 & 2 pertain to Scope of Application under Basel II implementation as given in Chapter 2 Deduction pursuant to this section will be 50% from Tier I and 50% from Tier II. Whenever, Tier II capital is insufficient for such deduction, pursuant to this section, shortfall in Tier II may be deducted from Tier I.

Tenth Edition Banks/March 2008

Part (XII) - Tables, Forms and Filling In Instructions

Instructions of Ministry of Interior Annex No. (135)

Ministry of Interior Date: Public Security Department Time: Communications and Operations Department

Money Transport Vehicle Movements

Bank: Branch:

Vehicle Movements

Time: From: To:

Tracks 1- 2- 3- 4- 5-

Number of Guards: Armed: Yes: No: Mobile No. Notes:

Correspondent Name:

Central Operations Procedures:

Recipient Rank: Name: Signature: Arrival Time:

Notes:

Shift Officer: Head of Operations:

Notes: 1- Please fax this form on: 4444945 2- Please inform with the arrival of vehicle at the end of the mission. 3- For support in case of emergency, please call on (4330331/4330404).

Tenth Edition Banks/March 2008