BR-1.2.3
In addition to the statements required in paragraph BR-1.2.2,
(a) the external auditors' management letter;
(b) a list of non-performing and rescheduled loans (including name of customer, country, amount outstanding, net interest income for the year attributed to profit & loss and the reasons for attributing interest to income);
(c) a reconciliation statement between the audited financial statements and the relevant prudential returns and monthly statistical returns;
(d) the head office's annual audited financial statements; and
(e) a statement of provisions as set out in paragraph BR-1.2.4, below.