(a) Historical data disclosed over the last 5 years

Data published in thousands of $

N − 1

N − 2

N − 3

N − 4

N − 5

Turnover

72,105,000

69,967,000

71,651,000

75,261,000

74,261,000

Net profit

1,301,000

831,000

1,311,000

−344,000

−334,000

Net Income (Group share)

1,072,000

641,000

1,129,000

−561,000

−551,000

Work force at the end of year

319,565

322,164

321,383

363,862

378,923

(b) Services company, client of the pool bank1: Gaps in hedge accounting before OPE25 aggravating the risk of bankruptcy (Risk covered and losses remaining to be covered in charges and debts after transfer of the amount to the insurer)

1

Forecast of losses based on the pre-OPE25 risk management practices calculation model or on a relative VaR or AMA, limited to unexpected losses (UL) = 15% of the average turnover of the last three years (“N” + “N + 1” + “N + 2”/3 × 15%)]

10,686,150

2

Maximum amount that can be covered by insurance: “The recognition of the coverage of operational risk losses by insurance cannot exceed 20% before considering the economic capital accounts” (BCBS, October 2010): =20% of the line above

2,137,230

3

Losses remaining to be covered by equity after insurance if OPE25 is not implemented

8,548,920