(a) (as a minimum) each of the headings and subtotals included in the most recent annual financial statements as presented under FAS 1. Notes should be included if their omission would make the quarterly statement misleading.

(b) Basic and diluted earnings per share in the earnings statement.

(c) A statement to the effect that the same accounting policies and methods of computation are followed in the quarterly statements as compared with the most recent financial statements or, where these policies or methods have changed, a description of the nature and effect of the change.

(d) Explanatory comments concerning the seasonality of the quarterly operations.

(e) The nature and amount of any unusual items affecting assets, liabilities, income or cash flows.

(f) Information on the nature and amount of changes in estimates of amounts reported in prior quarterly periods of the current financial year, or changes in estimates of amounts reported in prior financial years, if these changes have a material effect in the current quarterly period.

(g) Issuances, repurchases, and repayments of securities.

(h) Dividends paid (aggregate or per share) for shares.

(i) Any material events subsequent to the end of the quarterly period that have not been reflected in the Financial Statements for the quarterly period should be outlined.

(j) The effect of changes in the composition of the bank during the quarterly period, including business combinations, acquisitions or disposal of subsidiaries and long-term investments, restructurings and discontinuing operations should be stated.

(k) Changes to contingent liabilities and contingent assets since the last annual balance sheet should be disclosed.