| Parent 2016 | Regulatory Adjustments | Remove Cap Rel Trusts | Regulatory Level 1 | Add Level 2 Subsidiaries | Regulatory Level 2 | ||
|---|---|---|---|---|---|---|---|
| CDT | $’000 | $’000 | $’000 | $’000 | $’000 | $’000 | |
| Assets | |||||||
| Cash and cash equivalents | 191,580 | -54,000 | 137,580 | 40 | 137,620 | ||
| Financial assets - fair value through profit and loss | - | - | - | - | - | ||
| Financial assets - held to maturity | 1,945,528 | -649,827 | - | 1,295,701 | 1,231 | 1,296,932 | |
| Derivative financial instruments | - | - | - | - | - | ||
| Loans | 11,188,451 | -1,807,498 | 9,380,953 | - | 9,380,953 | ||
| Accounting loss provisions | -7,859 | 7,859 | - | - | - | - | |
| Loss provisions included in RWA | - | -6,066 | - | -6,066 | - | -6,066 | |
| Loss provisions included in GRCL | 50 | - | -1,793 | - | -1,793 | - | -1,793 |
| Net deferred origination costs & fee revenue | 26f | 12,483 | - | 12,483 | - | 12,483 | |
| Loans and advances | 11,193,075 | - | -1,807,498 | 9,385,577 | - | 9,385,577 | |
| Financial assets - available for sale | 37,030 | - | 37,030 | - | 37,030 | ||
| Other assets | 3,870 | -5,888 | -2,018 | 287 | -1,731 | ||
| Investments in controlled entities | 26d | 800 | - | 800 | 2,000 | 2,800 | |
| Property, plant and equipment | 19,118 | -304 | - | 18,814 | - | 18,814 | |
| Intangible assets | 9 | 65,652 | 304 | - | 65,956 | - | 65,956 |
| Capitalised debt raising costs | 26f | - | 426 | - | 426 | - | 426 |
| Capitalised securitisation startup costs | 26f | - | 4,154 | - | 4,154 | - | 4,154 |
| Intangible assets | 65,652 | 4,884 | - | 70,536 | - | 70,536 | |
| Deferred tax assets | 26e | 2,428 | 1 | - | 2,429 | - | 2,429 |
| Total assets | 13,459,081 | -645,246 | -1,867,386 | 10,946,449 | 3,558 | 10,950,007 | |
| Liabilities | |||||||
| Deposits | 8,327,180 | - | 8,327,180 | - | 8,327,180 | ||
| Derivative financial instruments | 21,281 | - | 21,281 | - | 21,281 | ||
| Borrowings | 4,204,987 | -645,247 | -1,851,362 | 1,708,378 | - | 1,708,378 | |
| Other liabilities | 39,479 | 1 | -16,024 | 23,456 | 42 | 23,498 | |
| Provisions | 19,001 | - | 19,001 | 19,001 | |||
| Total liabilities | 12,611,928 | -645,246 | -1,867,386 | 10,099,296 | 42 | 10,099,338 | |
| Net assets | 847,153 | - | - | 847,153 | 3,516 | 850,669 | |
| Member funds | |||||||
| Ordinary shares | - | - | |||||
| Credit loss reserve | 50 | 18,383 | - | 18,383 | - | 18,383 | |
| Redeemable preference share reserve | 3 | 2,752 | - | 2,752 | - | 2,752 | |
| Available for sale reserve | 3 | 13,618 | - | 13,618 | - | 13,618 | |
| Asset revaluation reserve | 3 | - | - | - | - | - | |
| Cash flow hedge reserve | 3,11 | -14,045 | - | -14,045 | - | -14,045 | |
| Business combination reserve | 3 | 9,590 | - | 9,590 | - | 9,590 | |
| Reserves | 30,298 | - | - | 30,298 | - | 30,298 | |
| Retained earnings | 2 | 816,855 | - | 816,855 | 3,516 | 820,371 | |
| Total member funds | 847,153 | - | - | 847,153 | 3,516 | 850,669 |