REGULATORY REPORTING

The ALM section also allows the user to produce regulatory reports. It not only helps banks comply with the daunting task of producing regulatory reports, it also provides the bank with the capability to assess its most current data. By utilising the regulatory framework, it indicates high risk/attention areas and provides critical management information. The Regulatory functionality does not only report the current (historical/static) position of the bank but enables the bank to look forward (dynamic) for selected reports in order to see the impact of any management decisions. In essence, the Regulatory functionality is a Central Bank reporting system that generates current position call reports represented by Schedules for capital, credit risk, operational risk, market risk,liquidity risk, financial inclusion and management. A list of current reports produced by the system is shown below. Riskflow undertakes to add and adjust all reports to comply with the local conditions in each country on a time and material basis. The (available) data has to be provided through extraction programs or via manual input. Manual input is usually necessary to capture info such as the names of bank committees and management or even to make final adjustments. All client-related data is placed in a data repository from where the Regulatory reporting program will read it. The data repository has the unique capability to enrich the data, i.e. to re-engineer missing information in order to classify, group and populate the various reports/schedules. All schedules are produced in XLSX format, using the template(s) supplied by the Regulator.

LIST OF REPORTS PRODUCED BY THE PLATFORM

1. Consolidating the banks’ qualifying regulatory capital (i.e. Tier 1 and Tier 2 capital):

  1. Statement of Financial Position
  2. Statement of Comprehensive Income
  3. Consolidated Return on Capital Ratio
  4. Specification of All Other Liabilities
  5. Specification of All Other Assets
  6. Investment in Unconsolidated Subsidiaries
  7. Minority Interest and Specified Items
  8. Capital Adequacy and Qualifying capital report(s)

2. Reports that address credit risk

  1. Risk-Weighted Assets for Credit Risk – Standardised Approach
  2. Write-Offs and Recoveries on Loans and Leases
  3. Distribution of Loans and Advances by Sector
  4. Distribution of Loans and Advances by Type
  5. Overdue and Non-Accrual Loans, Leases and Other Assets by Sector
  6. Distribution of Non-Performing Loans, Impairments and Interest in Suspense on Loans and Lease by Sector
  7. Non-Performing Credit Facilities (Loans and Advances)
  8. Loans Restored to Accrual Status
  9. Changes in Impairments and Interest in Suspense
  10. Distribution of Non-Performing Loans, Impairments and Interest in Suspense on Loans and Lease by Sector
  11. Off-Balance Sheet Items
  12. Large Loan Exposures
  13. Insider Lending Exposures
  14. Overdue and Non-Accrual Loans, Leases, and Other Assets by Type
  15. Exposures to Directors of Other Financial Institutions

3. Reports that address operational risk

  1. Operational Risk Basic Indicator and The Standardised Approach
  2. Frauds, Forgeries and Losses
  3. Return of Unclaimed Funds by Commercial Banks
  4. Operational Risk Losses

4. Reports that address market risk

  1. Market Risk Capital Summary Report
  2. Interest Rate Risk Initial Capital Charge
  3. Interest Rate Risk Vertical and Horizontal Disallowance
  4. Equity Exposures (Trading Book)
  5. Foreign Exchange Risk
  6. Interest Rate Sensitivity
  7. Foreign Currency Lending Ratio
  8. Foreign Currency Lending Ratio Worksheet for Computing Average FCDA Balances
  9. Distribution of Repo by Sector
  10. Distribution of Securities by Sector

5. Reports that address liquidity risk

  1. Liquidity Ratio Computation
  2. Details of Deposits, Bills and Borrowed Funds by Sector
  3. Details of Largest Depositors
  4. Liquidity Coverage Ratio
  5. Details of Deposits, Bills and Borrowed Funds by Sector
  6. Maturity Gap Report

6. Financial inclusion indicators

  1. Financial Inclusion Indicators

7. Reports that address the management of the bank

  1. Management
  2. Top Ten Share Holders
  3. Board Members
  4. Board Committees
  5. Management Committees