Regulatory Capital Reconciliation 2017

		Credit Union 2017	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		231,114		-36,421	194,693	45	194,738
Financial assets - fair value through profit and loss		-			-		-
Financial assets - held to maturity		2,419,648	-676,452		1,743,196	469	1,743,665
Derivative financial instruments		714			714		714
Financial assets - available for sale		42,890			42,890		42,890
Investments in controlled entities	26d	800			800	2,000	2,800
Investments in joint arrangements	26g	1,333			1,333		1,333
Loans		11,524,273		-847,490	10,676,783		10,676,783
Accounting loss provisions		-8,501	8,501		-		-
Loss provisions included in RWA		-	-6,407		-6,407		-6,407
Loss provisions included in GRCL	50	-	-2,094		-2,094		-2.094
Net deferred origination costs & fee revenue	26f	14,587			14,587		14,587
Loans and advances		11,530,359	-	-847,490	10,682,869	-	10,682,869
Intangible assets	9	68,058	-76		67,982		67,982
Capitilalised debt raising costs	26f	-	731		731		731
Capitalised securitisation startup costs	26f	-	5,988		5,988		5,988
Intangible assets		68,058	6,643		74,701		74,701
Property, plant and equipment		17,296	373		17,669		17,669
Other assets		10,879	-297	-3,252	7,330	179	7,509
Total assets		14,323,091	-669,733	-887,163	12,766,195	2,693	12,768,888

Liabilities
Deposits		8,760,229			8,760,229		8,760,229
Derivative financial instruments		4,437		-1,413	3,024		3,024
Borrowings		4,584,487	-669,733	-871,176	3,043,578		3,043,578
Deferred tax liability	26e	5,870			5,870	-5	5,865
Provisions		20,530			20,530		20,530
Other liabilities		40,281		-14,574	25,707	22	25,729
Total liabilities		13,415,834	-669,733	-887,163	11,858,938	17	11,858,955
Net assets		907,257	-	-	907,257	2,676	909,933

Member funds
Ordinary shares		-			-		-
Credit loss reserve	50	18,383			18,383		18,383
Redeemable preference share reserve	3	2,830			2,830		2,830
Available for sale reserve	3	15,216			15,216		15,216
Cash flow hedge reserve	3,11	-1,993			-1,993		-1,993
Business combination reserve	3	9,590			9,590		9,590
Asset revaluation reserve	3	-			-		-
Reserves		44,026			44,026	-	44,026
Retained earnings	2	813,581			813,581	3,517	817,098
Current year earnings	2	49,650			49,650	-841	48,809
Total members' funds		907,257	-	-	907,257	2,676	909,933