Chapter II : Risk-based Returns and Instructions, Directives and Interpretations relating to the completion thereof

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9. List of forms prescribed in respect of risk-based returns to be submitted to the Registrar, with indication of institution by which, intervals at which and period within which risk-based returns are to be submitted

10. Calculation of averages

11. Gross balances

12. Maturity classification

13. Reference to line item numbers

14. Revaluation surplus ranking as secondary unimpaired reserve funds

15. Set-off

16. Valuation of items comprising the trading portfolio

17. Accrued interest and amounts

18. Cash-management schemes

19. Balance sheet and off-balance-sheet activities

20. Income statement

21. Liquidity risk

22. Minimum reserve balance and minimum liquid assets

23. Capital adequacy

24. Consolidated balance sheet

25. Counterparty risk

26. Foreign operations of South African mutual banks

27. Interest-rate risk

28. Market risk (Position risk)

29. Trading risk

30. Credit risk

31. Currency risk

31A. Information regarding investments and interests held