refer to the existing forms of Annual Financial Statements
circulated vide BSD Circular No. 4 of February 17, 2006.
you are aware, SBP issued Basel III instructions for implementation
in Pakistan vide BPRD Circular No. 6 of 2013 in the light
of Basel III reform package introduced by the Basel Committee
on Banking Supervision (BCBS). Later on, SBP circulated
Basel III related disclosure templates to all banks/ DFIs
through emails for implementation from December 31, 2013.
However, in the light of discussions with the stakeholders,
the revised set of disclosure templates for capital adequacy
purposes are enclosed as Annexure-A.
These templates will replace the disclosure templates
of Note-44 of the above referred circular.
banks/ DFIs are required to prepare their capital adequacy
related disclosure on the attached templates effective
from the accounting year ending December 31, 2014. The
templates are designed to meet the provisions of rule
text “Composition of capital disclosure requirements”
released by the BCBS. The use of standard templates is
intended to enhance the consistency and comparability
of capital related disclosures made by banks across jurisdictions.
Please acknowledge receipt.
(capital adequacy related disclosures under Basel III)