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CIssue: How to update the Tax Equivalent Net Interest Income and Net Interest Income if

there is no Tax Equivalent Adjustment given?

Company Name: First Financial Bancorp OH
Doc ID: f2a52bea-745c-df11-87b1-002264c2a8be

hedging derivatives.Issue: Where to put financial assets. financial instruments (for both income and expenses side)? Interest/Investment Income-Total or Interest Income-Other? Borrowings or Interest Expense-Other? Company Name: Banco Comercial Portugues SA Doc ID: c5fac2d9-bde8-df11-aa72-002264c2a8be .

Should the breakdown of non-performing loans by type be updated if restructured loans doesn't have breakdown by type? (Same with accruing loans 90+ days past due – items added to non-accrual loans in computing non-performing loans) Company Name: First Financial Bancorp OH Doc ID: f2a52bea-745c-df11-87b1-002264c2a8be .Issue: Should the breakdown of items be collected even if there are components that doesn't fall to any given data set and/or lack further breakdown? This query specifically pertain to Non- performing loans and Interest and Dividend Income. 1.

2. Equity/debt securities – others data can be classified into debt and equity securities. Do we need to update individually or update overall to total only? (Same for the format of borrowings) example is – Dividend Income which as recorded outside the Net Interest Income in the Income Statement. Should dividend income presented outside interest income be collected for equity securities/interest and dividend income? Company Name: Bank of Kuwait Doc ID: 4dc29c67-a994-e111-99cc-1cc1de2561d4 Company Name: Oman National Bank Doc ID: 04c2ec2c-ac6e-e111-99cc-1cc1de2561d4 . together with other securities which cannot be classified into debt or equity securities. and others cannot.

Net interest suspended Company Name: Alliance Financial Group BHD Doc ID: da966737-44ac-df11-87b1-002264c2a8be .Issue: Where to update data that would not fall under the fields in Income & Expenses In this case Accretion of discount less amortisation of premium.

Issue: When do we update 90 days or more/ greater than 90 days to 90 days and accruing or 90-180 days? (QR Discrepancy) Company Name:Roma Financial Corp Doc ID: b9a4d807-72e0-df11-aa72-002264c2a8be Company name: Associated Banc-Corp Doc ID: a4e45e29-00c2-e011-a520-1cc1de2561d4 .

Issue: What do we prioritize in collecting total values. components available in FS or total value available in the notes? Company Name: First Niagara Financial Group Doc ID: cd93fe22-5262-e111-99cc-1cc1de2561d4 .

Issue: How should Islam/Sharia banks be updated since they have different sets of loan and deposit types. and they basically don't allow imposition of interest? Company Name: Al Salam Bank Doc ID: 47c6ca-1e07-e211-aea5-1cc1de2561d4 .

Issue: When do we update due from to banks/to banks/deposits to banks as interbank loans/interbank deposits? Company Name: Credito Emiliano Doc ID: 2df00fa6-20d2-df11-87b1-002264c2a8be Company Name: Oman National Bank Doc ID: 04c2ec2c-ac6e-e111-99cc-1cc1de2561d4 .

Company Name:bank of Kuwait Doc ID: 4dc29c67-a994-e111-99cc-1cc1de2561d4 .

reserved interest? Company Name: Oman National Bank Doc ID: 04c2ec2c-ac6e-e111-99cc-1cc1de2561d4 .Issue: Where do we update items deducted to Gross Loans other than ALL and unearned income.e. i. interest in suspense.

Issue: Should deposit to banks be collected as a security in average balances? Company Name: Arrow Financial Corporation Doc ID: 40dfd0e6-076e-e111-99cc-1cc1de2561d4 .

should it be collected from Provision for credit losses available in the ALL movement? .Issue: In cases where Provision for Credit Losses is not presented in the Income Statement.