A. Assets: Accrued Rates Receivable.
1. Loans to Governments and Quasi Government
Loans to all Sovereign Governments and Quasi Government. An example guidance list in Annexure - 3.
2. Loans to Financial Institutions (Excluding Banks)
Loans to Insurance companies, Finance companies. Authorized Persons, Exchange companies and any other financial institution excluding Banks.
3. Loans to Corporates
3.1 Public Non- Financial Corporates:
Loans to commercial entities in which the Saudi Government or Entities Connected with Saudi Government owns (directly or indirectly) 50% or more of shareholdings. An example guidance list in Annexure - 3.
3.2 Large Corporates, 3.3 Medium, 3.4 Small and 3.5 Micro Enterprises:
Defined as per SAMA circular No.381000064902 dated 16/06/1438 or any subsequent definition by SAMA.
3.6 Kafalah Guaranteed Loans:
Loan to enterprises guaranteed by Kafalah fund and must be excluded from being reported in Medium, Small and Micro Enterprises rows.
3.7 Commercial Real Estate:
Commercial mortgage or commercial real estate loan to finance a commercial real estate asset. These must be excluded from being reported in Large Corporates, Medium, Small and Micro Enterprises Loans rows.
3.8 Other Businesses:
Includes any other loans not already classified in above categories.
4. Retail Loans
4.1 Consumer Loans:
Loans to individuals and households, granted on the following basis:
• Granted by the creditor to a borrower as a secondary activity for the borrower, i.e. outside the scope of the borrower's principal commercial or professional activity. It would generally include personal loans, overdraft facilities, car loans, payment card loans, etc.
• To finance purchase of goods and services for consumption and other such requirements of individuals as identified above e.g. to purchase furniture, household items, home improvement, vacations, education, etc.
4.2 Credit Cards:
Outstanding credit card balances. W.A rate must reported based on contractual Annual Percentage Rate (APR) for this category.
4.3 Mortgages or Housing Loans:
Mortgage or Housing loan to finance a real estate asset. These must be excluded from being reported in Consumer Loans rows.
4.4 Other Loans:
Any other loan not already classified in above categories.
5. Loans to Banks
5.1 Interbank Loans:
Bank-to-bank loan placement in the Money Market only.
5.2 Vostro and Nostro Accounts:
NOSTRO and VOSTRO accounts with debit balances.
5.3 Other banks Loans:
Any other loan between banks not already classified in the above category such as secured loans between banks.
6. Investments
Investments in T-Bills (SAMA Bills and other T-bills), Bonds, fixed and floating rate securities issued by Government and quasi government, corporate, banks and other financial institutions and other counterparties.
7. Placements with SAMA
Reverse repo placements with SAMA.