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
Issue: Where to put financial assets, hedging derivatives, 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
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. 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
2. Equity/debt securities others data can be classified into debt and equity securities,
and others cannot. 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, together with other securities which cannot be classified into debt or
equity securities.

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
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, Net interest suspended

Company Name: Alliance Financial Group BHD

Doc ID: da966737-44ac-df11-87b1-002264c2a8be
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
Issue: Where do we update items deducted to Gross Loans other than ALL and unearned
income, i.e. interest in suspense, reserved interest?

Company Name: Oman National Bank

Doc ID: 04c2ec2c-ac6e-e111-99cc-1cc1de2561d4
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
Issue: In cases where Provision for Credit Losses is not presented in the Income Statement,
should it be collected from Provision for credit losses available in the ALL movement?