Supplementary Information

Annex 5: Disclosures relating to Sustainability Accounting Standard for Commercial Banks

Topic Accounting Metric Code Disclosure
Data Security Description of approach to identifying and addressing data security risks FN-CB-230a.2 Item G of Annex 1.2: Compliance with Code of Best Practice on Corporate Governance
Financial Inclusion and Capacity Building (1) Number and (2) amount of loans outstanding qualified to programmes designed to promote small business and community development FN-CB-240a.1 Composition of Loans Granted by Commercial Bank to the SME Sector
Number of participants in financial literacy initiatives for unbanked, underbanked, or underserved customers FN-CB-240a.4 Uplifting the Small and Medium Enterprises (SMEs): Lending Matters
Responsible Organisation – Shared Value
Incorporation of Environmental, Social, and Governance Factors in Credit Analysis Commercial and industrial credit exposure, by industry FN-CB-410a.1 Note 33.1.(c) to the Financial Statements on Loan portfolio by industry
Description of approach to incorporation of environmental, social, and governance (ESG) factors in credit analysis Management of social and environmental risk
Business Ethics Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading anti-trust, anti-competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulations FN-AC-510a.1 There were no legal proceedings or monetary losses relating to such incidents. Details on litigation against the Bank is disclosed on Note 59 to the Financial Statements
Description of whistleblower policies and procedures FN-AC-510a.2 Whistleblowing