Bank Sohar

Basel III leverage ratio framework and disclosure requirements - Reports for Quarter ended 30-Sep-22

(All amounts in OMR'000)

Table 1: Summary comparison of accounting assets vs leverage ratio exposure measure

(Please refer to paragraph 52 of Basel III leverage ratio framework and disclosure requirements of BCBS issued in January 2014)

Item

Current

Previous

Quarter

Quarter

1

Total consolidated assets as per published financial statements

4,248,195

4,363,553

2

Adjustment for investments in banking, financial, insurance or commercial entities that are

consolidated for accounting purposes but outside the scope of regulatory consolidation

-

-

3

Adjustment for fiduciary assets recognised on the balance sheet pursuant to the operative

accounting framework but excluded from the leverage ratio exposure measure

-

-

4

Adjustments for derivative financial instruments

(7,240)

(9,386)

5

Adjustment for securities financing transactions (i.e., repos and similar secured lending)

-

-

6

Adjustment for off-balance sheet items (i.e., conversion to credit equivalent amounts of off-

balance sheet exposures)

115,118

100,757

7

Other adjustments

13,673

17,203

8

Leverage ratio exposure

4,369,746

4,472,127

Table 2: Leverage ratio common disclosure template

(Please refer to paragraph 53 of Basel III leverage ratio framework and disclosure requirements of BCBS issued in January 2014)

Item

Current

Previous

Quarter

Quarter

1

On-balance sheet items (excluding derivatives and SFTs, but including collateral)

3,850,641

3,793,989

2

(Asset amounts deducted in determining Basel III Tier 1 capital)

(517)

(1,715)

3

Total on-balancesheet exposures (excluding derivatives and SFTs) (sum of lines 1 and

2)

3,850,124

3,792,274

Derivative Exposures

4

Replacement cost associated with all derivatives transactions (i.e., net of eligible cash

variation margin)

-

-

5

Add-on amounts for PFE associated with all derivatives transactions

-

-

6

Gross-up for derivatives collateral provided where deducted from the balance sheet assets

pursuant to the operative accounting framework

-

-

7

(Deductions of receivables assets for cash variation margin provided in derivatives

transactions)

-

-

8

(Exempted CCP leg of client-cleared trade exposures)

-

-

9

Adjusted effective notional amount of written credit derivatives

-

-

10

(Adjusted effective notional offsets and add-on deductions for written credit derivatives)

-

-

11

Total derivative exposures (sum of lines 4 to 10)

-

-

Securities financing transaction exposures

12

Gross SFT assets (with no recognition of netting), after adjusting for sale accounting

transactions

404,794

578,950

13

(Netted amounts of cash payables and cash receivables of gross SFT assets)

(290)

146

  1. CCR exposure for SFT assets
  2. Agent transaction exposures

16

Total securities financing transaction exposures (sum of lines 12 to 15)

404,504

579,096

Other Off-balance sheet exposures

17

Off-balance sheet exposure at gross notional amount

1,381,311

1,910,827

18

(Adjustments for conversion to credit equivalent amounts)

(1,266,193)

(1,810,070)

19

Off-balance sheet items (sum of lines 17 and 18)

115,118

100,757

Capital and total exposures

20

Tier 1 capital

624,812

572,057

21

Total exposures (sum of lines 3, 11, 16 and 19)

4,369,746

4,472,127

Leverage Ratio

22

Basel III leverage ratio (%)

14.3

12.8

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Sohar International Bank SAOG published this content on 02 November 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 03 November 2022 08:44:05 UTC.