PD-1.3.5
This version of Module PD was replaced in April 2008. Click here for the current Module PD.
The following information relating to the financial performance and position of the bank should be included:
(a) Discussion of the main factors that influenced the bank's financial performance for the year, explaining any differences in performance between the current year and previous years and the reasons for such changes, and discussing factors that will have a significant influence on the bank's future financial performance;
(b) Basic quantitative indicators of financial performance such as ROAE , ROAA , NIM , cost-to-income ratios etc. for the past 5 years;
(c) A discussion of the impact of acquisitions of new businesses;
(d) Quantitative information about own funds and its components (tier-1, tier-2. tier-3 capital), risk weighted assets, risk asset ratio and debt to equity ratio both on an average basis over the period and at year end;
(e) The impact of changes in the capital structure on earnings and dividends;
October 07