It generally comprises ordinary share capital and retained earnings. Connected persons Any person or entity that has an ownership interest in the registered bank. Any other entity in which the owner has a substantial interest and any person or entity that has a substantial interest in the owner are also included. Any credit exposure for which it is probable that the bank will not be able to collect all amounts owing, and any credit exposure on which the original terms have been changed to grant the debtor a concession, and any asset acquired through the enforcement of security. The overseas incorporated bank and all other entities included in the group for the purposes of financial reporting in the county of domicile of the overseas bank.
Exposures are risk weighted according to broad categories of relative credit risk.
An amount that has been charged to profit and loss against identified credit losses or an identified deterioration in the value of an asset.