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(o) total Impaired Assets;

(p) total liabilities;

(q) head office account;

in the case of a Disclosure Statement prepared in respect of:

(r) an Accounting Period, for each of the five most recent consecutive Accounting Periods; or

(s) an Interim Accounting Period, for each of the five most recent consecutive Accounting Periods and the current Interim Accounting Period.

(4) The General Disclosure Statement shall state whether the amounts required to be disclosed pursuant to subclause (3) of this clause have been taken from audited financial statements.

14. Members of Banking Group—The General Disclosure Statement shall state the name and nature of business of each member of the Banking Group other than the Registered Bank.

15. Auditor’s Report—(1) A General Disclosure Statement Published in respect of an Accounting Period shall contain a copy of a report by an auditor signed by that auditor, either in the auditor’s own name or the name of that auditor’s firm, that states, with respect to the financial statements and supplementary information prepared in accordance with clauses 12 (1) and 12 (2) of this Order:

(a) the work done by the auditor;

(b) the scope and limitations of the audit;

(c) the existence of any relationship (other than that of auditor) which the auditor has with, or interest the auditor has in, the Registered Bank and any of its Subsidiaries or in-substance subsidiaries;

(d) whether the auditor has obtained all the information and explanations that the auditor has required;

(e) whether, in the auditor’s opinion, as far as appears from an examination of them, proper accounting records have been kept by the Registered Bank and the Banking Group;

(f) whether, in the auditor’s opinion, the financial statements of the Registered Bank and the Banking Group comply with generally accepted accounting practice, and if they do not, the respects in which they fail to comply;

(g) where applicable, whether, in the auditor’s opinion, the supplementary information has been prepared in accordance with guidelines issued pursuant to section 78 (3) of the Act (if any) or any Conditions of Registration, and is in accordance with the books and records of the Registered Bank and the Banking Group;

(h) whether, in the auditor’s opinion, and having regard to any information or explanations that may have been added by the Registered Bank pursuant to sections 11(2) and 14(2) of the Financial Reporting Act 1993, the financial statements of the Registered Bank and the Banking Group give a true and fair view of the matters to which they relate and, if they do not, the respects in which they fail to give such a view; and

(i) whether, in the auditor’s opinion, the supplementary information of the Registered Bank and the Banking Group gives a true and fair view of the matters to which it relates and, if it does not, the respects in which it fails to give such a view.

(2) A Disclosure Statement Published in respect of an Interim Accounting Period shall contain a copy of a report by an auditor signed by that auditor either in the auditor’s own name or the name of that auditor’s firm, which either:

(a) complies with the requirements contained in subclause (1) of this clause; or

(b) (i) with respect to the financial statements prepared in accordance with clause 12 (1) of this Order, states:

(A) that the financial statements have been examined by the auditor; and

(B) whether anything has come to the auditor’s attention which would cause the auditor to believe that the financial statements do not present a true and fair view of the matters to which they relate;

(ii) with respect to the supplementary information prepared in accordance with clause 12 (2) of this Order, states:

(A) that the supplementary information has been examined by the auditor; and

(B) whether anything has come to the auditor’s attention which would cause the auditor to believe that the supplementary information does not present a true and fair view of the matters to which it relates.

16. Other Material Matters—The General Disclosure Statement shall state particulars of any matters relating to the business or affairs of the Registered Bank and the Banking Group which are not contained elsewhere in the General Disclosure Statement and which would, if disclosed, materially adversely affect the decision of a person to subscribe for Debt Securities of which the Registered Bank or any member of the Banking Group is the issuer.

17. The Directors’ Statement—The General Disclosure Statement shall contain a statement by the Directors as to whether, after due enquiry by them, as at the date of the Disclosure Statement, the Directors believe:

(a) the Disclosure Statement contains all the information that is required by this Order;

(b) the Registered Bank complies with the Conditions of Registration;

(c) the Registered Bank has systems in place to monitor and control adequately the Banking Group’s Material risks, including Credit Risk, concentration of Credit Risk, Interest Rate Risk, Currency Risk, Equity Risk, liquidity risk and other business risks, and whether those systems are being properly applied; and

(d) the Disclosure Statement is not false or misleading as at the date on which the Disclosure Statement is signed.

18. Financial Statements of the Overseas Bank and Overseas Banking Group—The General Disclosure Statement shall contain a statement that copies of that part of the Registered Bank’s most recent Supplemental Disclosure Statement, which contains a copy of the most recent publicly available financial statements of the Overseas Bank and Overseas Banking Group, will be provided at no charge, immediately to any person requesting a copy where the request is made at the Registered Bank’s head office and within five Working Days where the request is made at any branch or agency of the Registered Bank, unless the content of the Supplemental Disclosure Statement is contained in the General Disclosure Statement.

Part V

Supplemental Disclosure Statement

19. General Matters—(1) Subject to subclause (2) of this clause, the Supplemental Disclosure Statement shall state only the information specified in clauses 20, 21 and 22 of this Order.