Regulatory Capital Reconciliation 2016

		Parent 2016	Regulatory Adjustments	Remove Cap Rel Trusts	Regulatory Level 1	Add Level 2 Subsidiaries	Regulatory Level 2
	CDT	$’000	$’000	$’000	$’000	$’000	$’000
Assets
Cash and cash equivalents		191,580		-54,000	137,580	40	137,620
Financial assets - fair value through profit and loss		-		-	-	-	-
Financial assets - held to maturity		1,945,528	-649,827	-	1,295,701	1,231	1,296,932
Derivative financial instruments		-		-	-	-	-
Loans		11,188,451		-1,807,498	9,380,953	-	9,380,953
Accounting loss provisions		-7,859	7,859	-	-	-	-
Loss provisions included in RWA		-	-6,066	-	-6,066	-	-6,066
Loss provisions included in GRCL	50	-	-1,793	-	-1,793	-	-1,793
Net deferred origination costs & fee revenue	26f	12,483		-	12,483	-	12,483
Loans and advances		11,193,075	-	-1,807,498	9,385,577	-	9,385,577
Financial assets - available for sale		37,030		-	37,030	-	37,030
Other assets		3,870		-5,888	-2,018	287	-1,731
Investments in controlled entities	26d	800		-	800	2,000	2,800
Property, plant and equipment		19,118	-304	-	18,814	-	18,814
Intangible assets	9	65,652	304	-	65,956	-	65,956
Capitalised debt raising costs	26f	-	426	-	426	-	426
Capitalised securitisation startup costs	26f	-	4,154	-	4,154	-	4,154
Intangible assets		65,652	4,884	-	70,536	-	70,536
Deferred tax assets	26e	2,428	1	-	2,429	-	2,429
Total assets		13,459,081	-645,246	-1,867,386	10,946,449	3,558	10,950,007

Liabilities
Deposits		8,327,180		-	8,327,180	-	8,327,180
Derivative financial instruments		21,281		-	21,281	-	21,281
Borrowings		4,204,987	-645,247	-1,851,362	1,708,378	-	1,708,378
Other liabilities		39,479	1	-16,024	23,456	42	23,498
Provisions		19,001		-	19,001		19,001
Total liabilities		12,611,928	-645,246	-1,867,386	10,099,296	42	10,099,338
Net assets		847,153	-	-	847,153	3,516	850,669

Member funds
Ordinary shares		-				-
Credit loss reserve	50	18,383		-	18,383	-	18,383
Redeemable preference share reserve	3	2,752		-	2,752	-	2,752
Available for sale reserve	3	13,618		-	13,618	-	13,618
Asset revaluation reserve	3	-		-	-	-	-
Cash flow hedge reserve	3,11	-14,045		-	-14,045	-	-14,045
Business combination reserve	3	9,590		-	9,590	-	9,590
Reserves		30,298	-	-	30,298	-	30,298
Retained earnings	2	816,855		-	816,855	3,516	820,371
Total member funds		847,153	-	-	847,153	3,516	850,669