Khaleeji Commercial Bank Components Of Capital As Of 30 June 2017

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1. BASEL III Regulatory capital Disclosure (for the Six Months ended 30 June 2017)
2. Statement of Financial position under the regulatory scope of consolidation The table below shows the link between the statement of financial position in the published financial statements (accounting statement of financial position) and the regulatory statement of financial position. ASSETS Cash and bank balances Placements with financial institutions Gross Financing assets Less: General Provision Net Financing assets Investment in sukuk Assets acquired for leasing Gross Lease rentals receivables Statement of Financial position as in published financial statements 58,510 63,316 366,818 (3,491) 363,327 93,080 100,047 4,570 Statement of Financial position as per Regulatory Reporting 58,510 63,316 375992 375,992 93,080 100,047 4,009 Less: General Provision (1,038) - Net Gross Lease rental receivables Investment in equity securities 4,009 55,499 4,009 55,499 15,148 4,495 35,856 15,148 4,495 35,856 21,751 6,003 15,396 8,198 18,271 11,412 8,198 789,136 788,334 97,199 95,480 86,552 7,596 97,199 95,480 86,671 6,100 Total liabilities 286,827 285,450 Equity of investment account holders 383,160 383,160 105,000 7,962 (8,832) (134) 11,448 115,444 3,705 105,000 7,962 (8,832) (134) 11,199 115,195 4,529 - 789,136 788,334 Of which related to equity investment in financial entities Of which related to CET1 Of which related to other investments Investment in real estate Development property Other assets Property and equipment Total assets Reference a b c LIABILITIES Placements from financial institutions Placements from non-financial institutions and individuals Customers’ current accounts Other liabilities OWNERS’ EQUITY Share capital Statutory reserve Treasury shares Employee share incentive scheme Retained earnings Total equity attributable to shareholders of the parent Collective impairment provision which qualify as capital Non-controlling interest Total liabilities, equity of investment account holders and owners’ equity d e f g h a+b
3. Composition of Capital as at 30 June 2017 Common Equity Tier 1 : Instruments and reserves Directly Issued qualifying common share capital plus related stock surplus Component of regulatory capital Amounts subject to pre2015 treatment 112,828 Source based on reference letters of the statement of financial position under the regulatory scope of consolidation d+e+g 11,199 124,027 - h 8,832 4495 - f c 13,327 110,700 - Additional Tier 1 capital: Instruments Additional Tier 1 capital before regulatory adjustments - - Additional Tier 1 capital: regulatory adjustments Total regulatory adjustment to additional Tier 1 capital Additional Tier 1 capital (AT1) Tier 1 capital (T1 = CET1 + AT1 ) 110,700 - Tier 2 capital: instruments and provisions Provisions Tier 2 capital before regulatory adjustments 4,529 4,529 - Tier 2 capital: regulatory adjustments Total regulatory adjustment to Tier 2 capital Tier 2 capital (T2) Total Capital (TC = T1 + T2) Total risk weighted assets 4,529 115,229 681,401 - 16.25% 16.25% 16.91% 9.00% - 2.50% N/A N/A - 16.25% - 9.00% 10.50% 12.50% - 4,529 - Retained earnings Common Equity Tier 1 capital before regulatory adjustment Common Equity Tier 1 capital: regulatory adjustments Investment in own shares Investment in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above 10% threshold) Total regulatory adjustment to Common equity Tier 1 Common Equity Tier 1 capital (CET1) Capital ratios and buffers Common Equity Tier 1 (as a percentage of risk weighted assets) Tier 1 (as a percentage of risk weighted assets) Total capital (as a percentage of risk weighted assets) Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted assets) of which: capital conservation buffer requirement of which: bank specific countrycyclical buffer requirement of which: G-SIB buffer requirement Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) National minima including CCB ( where different from Basel III) CBB Common Equity Tier 1 minimum ratio CBB Tier 1 minimum ratio CBB total capital minimum ratio Applicable caps on the inclusion of provisions in Tier 2 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) a+b a+b
4. Disclosure template for main feature of regulatory capital instruments 1 . Issuer 2. Unique identifier 3. Governing law(s) of the instrument 4. Regulatory treatment Transitional CBB rules Common Equity Tier 1 5. Post-transitional CBB rules Common Equity Tier 1 6. Eligible at solo/group/group & solo Group and solo 7. Instrument type (types to be specified by each jurisdiction) Equity Shares 8. Amount recognised in regulatory capital (Currency in mil, as of most recent reporting date) BD 105 million 9. Par value of instrument BD 0.100 10. Accounting classification Shareholders’ Equity 11. Original date of issuance Various 12. Perpetual or dated Perpetual 13. Original maturity date No Maturity 14. Issuer call subject to prior supervisory approval No 15. Optional call date, contingent call dates and redemption amount Not applicable 16. Subsequent call dates, if applicable Not applicable 17. Coupons / dividends Fixed or floating dividend/coupon 18. Coupon rate and any related index Dividend as decided by the Shareholders Not applicable 19. Existence of a dividend stopper Not applicable 20. Fully discretionary, partially discretionary or mandatory Fully discretionary 21. Existence of step up or other incentive to redeem No 22. Noncumulative or cumulative Non-cumulative 23. Convertible or non-convertible Non-convertible 24. If convertible, conversion trigger (s) Not applicable 25. If convertible, fully or partially Not applicable 26. If convertible, conversion rate Not applicable 27. If convertible, mandatory or optional conversion Not applicable 28. If convertible, specify instrument type convertible into Not applicable 29. 30. If convertible, specify issuer of instrument it converts into Write-down feature Not applicable No 31. If write-down, write-down trigger(s) Not applicable 32. If write-down, full or partial Not applicable 33. If write-down, permanent or temporary Not applicable 34. If temporary write-down, description of write-up mechanism Not applicable 35. Not applicable 36. Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument) Non-compliant transitioned features 37. If yes, specify non-compliant features Not applicable Khaleeji Commercial Bank B.S.C KHCB All applicable laws and regulations of the Kingdom of Bahrain No