Regulation 3

1. Interest receivable and similar income

(a)

(i) On loans fully secured on residential property

(ii) On other loans

(b) On debt securities

(c) On other liquid assets

(d) Other interest receivable and similar income

2. Interest payable and similar charges

(a)

(i) On shares held by individuals

(ii) On other shares

(iii) On subscribed capital

(b) On deposits and other borrowings

(c) Other interest payable and similar charges

3. Net interest receivable

4. Income from investments

(a) Income from equity shares [and other variable yield securities]

(b) Income from participating interests

(c) Income from shares in subsidiary undertakings