Guidance to completing the Prudential Information module of BSL/2

Report deposit liabilities of the bank placed by a group company (“group” has the meaning given in section 2 of the Nevis International Banking Ordinance, 2014 (the “Ordinance”)). This definition may not necessarily concur with those applied by the bank’s auditors under US or International accounting standards. Disclosure in the annual audited financial statements should continue to be guided by those accounting standards (or such other body of generally accepted accounting principles as agreed in
writing by the Regulator). Exclude deposits from companies which are included in the consolidation of form BSL/2.