A4 Non performing assets Total assets 100 A4 2 5 2 A4 4 4 4 A4 6 3 6 A4 8 2 А4

A4 non performing assets total assets 100 a4 2 5 2 a4

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A4 (Non-performing assets / Total assets) * 100 A4 2% =5 2% < A4 ≤ 4% =4 4% < A4 ≤ 6% =3 6% < A4 ≤ 8% =2 А4 > 8% =1 The ratio assesses the share of non- performing assets in the total assets. The numerator of the ratio includes the amount of non-performing assets, in accordance with Regulation 3/09, as of the last day of the reporting quarter. Furthermore, the non-performing assets are included in the calculation of the ratio with their gross book value, and the assets, classified as loss in accordance with Regulation 3/09, are not included in the non-performing assets. The denominator of the ratio includes the assets, specified by Regulation 3/09, with their gross book value. The indicators of the ratio are calculated, based on the data of “Form 19” statement of Regulation 3/04 as of the last day of the reporting quarter.
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A5 (Possible losses reserve / Non- performing assets) * 100 20% < A5 ≤ 50% =2 А5 > 50% =1 The possible losses reserve includes the possible losses reserve, formed on non- performing assets, in accordance with Regulation 3/09. The indicators of the ratio are being taken as of the last day of the reporting quarter. The denominator of the ratio includes the amount of non-performing assets in accordance with Regulation 3/09. Furthermore, the non-performing assets are included in the calculation of the ratio with their gross book value, and the assets classified as loss in accordance with Regulation 3/09, are not included in the non-performing assets. A5 ratio is not included in the calculation of the “A” component, if the rating of the A4 ratio equals to 5 and/or A5 ≤ 20%. The calculation of the indicators, included in the ratio, is being conducted, based on the data of “Form 19” statement of Regulation 3/04. A6 The concentration level of financial assets by financial instruments A6 < 0.2 =5 0.2 ≤ A6 < 0.4 =4 0.4 ≤ A6 < 0.5 =3 The calculation of assets is being conducted in accordance with “Form 1” statement of Regulation 3/04, using the Herfindahl- Hirschman index. The Herfindahl-Hirschman index is calculated with the HHI= ∑Si 2 formula, where the “Si” is
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0.5 ≤ A6 < 0.7 =2 0.7 A6 =1 the share of the “i” financial asset in total financial assets. When calculating the Herfindahl-Hirschman index, the grouping of financial assets is being conducted in the following way: 1) deposits in resident banks, other investments in resident banks, loans provided to resident banks and repurchase agreements, signed with them, 2) deposits in non-resident banks, other investments in non-resident banks, loans provided to non-resident banks and repurchase agreements, signed with them, 3) loans provided to residents and repurchase agreements, signed with them (except for the loans provided to resident banks and repurchase agreements, signed with them), 4) loans provided to non-residents and repurchase agreements, signed with them (except for the loans provided to non-resident banks and repurchase agreements, signed with them), 5) T-bills of the RA and securities, issued by the Central Bank, 6) corporate securities of the RA, 7) government and corporate securities of foreign countries, securities of international
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