Citizens Bank International Limited
Kamaladi , Kathmandu Disclosure as per Bassel II For the First Quarter Ending 31st Ashwin 2067 1 Capital structure and Capital Adequacy: Core capital and its components Description Paid up equity Share capital Statutory general reserve Retained earning Un‐Audited Current year Cumulative profit Deferred Tax Reserve
Less: Miscellaneous Expenditure not written off

a b c d e

Core Capital ( tier 1) Supplementary capital and its components: Description General loan loss provision Exchange Equilisation reserve Investment Adjustment Reserve Supplementary Capital( Tier 2)

Amount 1,206,950,000.00 68,842,594.00 27,108,233.00 59,123,555.61 4,480,105.00 3,372,900.29 1,363,131,587.32

a b c.

Amount 117,857,750.83 814,556.68 74,000.00 118,746,307.51

Detailed information about the term debts with information on the outstanding amount, maturity, amount raised during the year and amount eligible to be reckoned as capital fund. NIL Deduction from Capital: NIL Total Qualifying capital Description Core capital( Tier 1) Supplementary Capital(Tier2) Total Capital Fund( Tier1 & 2) Amount 1,363,131,587.32 118,746,307.51 1,481,877,894.83

a b

Capital Adequacy ratio

10.49% Risk weighted exposure for credit risk, market risk and operational risk RISK WEIGHTED EXPOSURE Risk weighted Exposure for credit risk Risk weighted Exposure for Operational Risk Risk weighted Exposure for Market Risk Total Risk weighted exposure(a+b+c)* Amount 12,678,794,077.13 547,701,811.01 39,442,144.91 13,265,938,033.04

a b c d

11 catogories of credit risk weighted exposure Risk Weighted Exposure Claims On Government and Central Bank Claims On Other Official Entities Claims On Banks Claims on Corporate And Securities Firms Claims On Regulatory Retail Portfolio Claims Secured By Resedential Properties Claims Secured By Commercial Real Estate Past Due Claims High Risk Claims Other Assets Off Balance Sheet Items Total Risk Weighted Assets Amount ‐ 2,464,258.43 243,054,672.66 5,822,270,441.86 1,315,054,434.82 311,604,413.87 2,731,579,557.80 8,416,369.73 864,834,784.03 427,157,414.17 952,357,729.76 12,678,794,077.13

a b c d e f g h i j k

Total Risk Weighted Exposure Calculation Table a b c d e f g h Risk weighted Exposure for credit risk Risk weighted Exposure for Operational Risk Risk weighted Exposure for Market Risk Capital charge for shortfall of liquid assets One Percent of Net Interest Income One Percent of Risk Weighted Exposure Total Risk weighted exposure Total capital fund( tier I& tier II) Capital Adequacy Ratios(f ÷ e) 12,678,794,077.13 547,701,811.01 39,442,144.91 728,676,455.34 1,348,056.83 132,659,380.33 14,128,621,925.55 1,481,877,894.83 10.49%

2 Amount of Non Performing Assets( Both Gross and Net) Restructured/Rescheduled loan NIL Substandard Loan
NPR 1,63,31,883.55

Doubtful Loan NIL Loss Loan
NPR 2,92,21,251.25

Ratio of Non Performing Assets Gross NPA to Gross Advances 0.39% Net NPA to Net Advances 0.104%

3 Movement of Non performing Assets
Non performing assets upto previous quarter was NPR 33,587,722.98 which has further increased to NPR 45,553,134.80 in this quarter.

Write off of Loans and Interest Suspense NIL Movement in Loan Loss Provisions and Interest Suspense
Loan loss provision and Interest Suspense upto Ashad End 2067 was NPR 139,225,830 and NPR 27,061,336 respectively which has been increased to NPR 151,161,972.97 and NPR

Detail of Additional Loan loss Provisions
Additional loan loss provision of NPR 2,991,352.96 was made towards Substandard Loan

4 Segregation of investment portfolio into held for trading, held

Out of total investment of NPR 1,367,176,811.33 , NPR 1,363,476,811.33 is held to maturity category and NPR 3,700,000.00 are categorized as available for sale.

5

Summary of the banks internal approach to assess the
Existing paid up capital of the bank is NPR 1,206,950,000 including calls in advance of NPR 206,950,000 from promoters. The bank has plans to increase the paid up capital to NPR 2,000,000,000 through right issue to the

6 Summary of the terms, conditions and main features of all
All the capital of the bank is unconditional. We do not have any subordinate terms debt.