Commercial Bank InternationalADX: CBI

Basel III Pillar 3 Disclosures March 2026

· Issued by Commercial Bank International
Commercial Bank International P.J.S.C

Basel III - Pillar 3 Disclosures -31 March 2026



Table of Contents

S No

Particulars

Page No

Contents Introduction 3

Key metrics at consolidated group level (KM1) 3

Overview of RWA (OV1) 4

Leverage Ratio 4

  1. Summary Comparison of Accounting Assets vs Leverage Ratio Exposure Measure (LR1) 4

  2. Leverage Ratio Common Disclosure Template (LR2) 5

Liquidity Risk 5

  1. Eligible Liquid Assets Ratio (ELAR) 5

  2. Advances to Stables Resource Ratio (ASRR) 6

`

2

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Introduction

This Basel III - Pillar 3 Report for Commercial Bank International ("CBI" or "the bank") has been prepared in accordance with the public/ market disclosure requirements and guidelines in respect of Pillar 3 of Basel III, as prescribed by the Central Bank of the UAE (CBUAE) and other clarifications received from time to time along with the Formal Disclosure Policy of the Bank.

Based on the revised Capital Standards and guidelines issued by CBUAE, Banks are required to report the Pillar 3 Market Disclosure on quarterly, semi-annually, and annual basis.

‌

Key metrics at consolidated group level (KM1)

AED in 000's

Mar-26

Dec-25

Sep-25

Jun-25

Mar-25

Available capital (amounts)

1

Common Equity Tier 1 (CET1)

2,484,666

2,451,667

2,319,662

2,312,663

2,286,234

1a

Fully loaded ECL accounting model

2,484,666

2,451,667

2,319,662

2,312,663

2,286,234

2

Tier 1

2,943,791

2,910,792

2,778,787

2,771,788

2,745,359

2a

Fully loaded ECL accounting model Tier 1

2,943,791

2,910,792

2,778,787

2,771,788

2,745,359

3

Total capital

3,162,639

3,121,926

2,973,594

2,966,784

2,939,101

3a

Fully loaded ECL accounting model total capital

3,162,639

3,121,926

2,973,594

2,966,784

2,939,101

Risk-weighted assets (amounts)

4

Total risk-weighted assets (RWA)

18,779,371

18,156,219

16,832,382

16,848,958

16,724,748

Risk-based capital ratios as a percentage of RWA

5

Common Equity Tier 1 ratio (%)

13.23%

13.50%

13.78%

13.73%

13.67%

5a

Fully loaded ECL accounting model CET1 (%)

13.23%

13.50%

13.78%

13.73%

13.67%

6

Tier 1 ratio (%)

15.68%

16.03%

16.51%

16.45%

16.41%

6a

Fully loaded ECL accounting model Tier 1 ratio (%)

15.68%

16.03%

16.51%

16.45%

16.41%

7

Total capital ratio (%)

16.84%

17.19%

17.67%

17.61%

17.57%

7a

Fully loaded ECL accounting model total capital ratio (%)

16.84%

17.19%

17.67%

17.61%

17.57%

Additional CET1 buffer requirements as a percentage of RWA

8

Capital conservation buffer requirement (2.5% from 2019) (%)

2.50%

2.50%

2.50%

2.50%

2.50%

9

Countercyclical buffer requirement (%)

0.00%

0.00%

0.00%

0.00%

0.00%

10

Bank D-SIB additional requirements (%)

0.00%

0.00%

0.00%

0.00%

0.00%

11

Total of bank CET1 specific buffer requirements (%) (row 8 + row 9+ row 10)

2.50%

2.50%

2.50%

2.50%

2.50%

12

CET1 available after meeting the bank's minimum capital requirements (%)

6.23%

6.50%

6.78%

6.73%

6.67%

Leverage Ratio

13

Total leverage ratio measure

25,944,630

25,615,091

24,457,130

23,839,220

23,491,044

14

Leverage ratio (%) (row 2/row 13)

11.35%

11.36%

11.36%

11.63%

11.69%

14a

Fully loaded ECL accounting model leverage ratio (%) (row 2A/row 13)

11.35%

11.36%

11.36%

11.63%

11.69%

14b

Leverage ratio (%) (excluding the impact of any applicable temporary exemption of central bank reserves)

11.35%

11.36%

11.36%

11.63%

11.69%

Liquidity Coverage Ratio

15

Total HQLA

16

Total net cash outflow

17

LCR ratio (%)

Net Stable Funding Ratio

18

Total available stable funding

19

Total required stable funding

20

NSFR ratio (%)

ELAR

21

Total HQLA

3,216,909

3,581,048

2,462,281

2,736,009

2,690,425

22

Total liabilities

18,696,595

18,563,749

17,594,703

17,419,590

17,452,160

23

Eligible Liquid Assets Ratio (ELAR) (%)

17.21%

19.29%

13.99%

15.71%

15.42%

ASRR

24

Total available stable funding

16,863,126

16,491,703

16,658,084

16,118,895

16,553,182

25

Total Advances

15,213,081

14,534,022

14,010,959

14,239,873

14,329,910

26

Advances to Stable Resources Ratio (%)

90.22%

88.13%

84.11%

88.34%

86.57%

3

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Overview of RWA (OV1)

Mar-26

Dec-25

Mar-26

AED in 000's

RWA

Minimum

capital requirements

1

Credit risk (excluding counterparty credit risk)

17,491,151

16,872,945

1,836,571

2

Of which: standardised approach (SA)

17,491,151

16,872,945

1,836,571

3

Of which: foundation internal ratings-based (F-IRB) approach

4

Of which: supervisory slotting approach

5

Of which: advanced internal ratings-based (A-IRB) approach

6

Counterparty credit risk (CCR)

8,327

8,901

874

7

Of which: standardised approach for counterparty credit risk

8,327

8,901

874

8

Of which: Internal Model Method (IMM)

9

Of which: other CCR

10

Credit valuation adjustment (CVA)

8,327

8,901

874

11

Equity positions under the simple risk weight approach

12

Equity investments in funds - look-through approach

-

-

-

13

Equity investments in funds - mandate-based approach

-

-

-

14

Equity investments in funds - fall-back approach

-

-

-

15

Settlement risk

-

-

-

16

Securitisation exposures in the banking book

-

-

-

17

Of which: securitisation internal ratings-based approach (SEC-IRBA)

18

Of which: securitisation external ratings-based approach (SEC-ERBA)

-

-

-

19

Of which: securitisation standardised approach (SEC-SA)

-

-

-

20

Market risk

100,318

96,002

10,533

21

Of which: standardised approach (SA)

100,318

96,002

10,533

22

Of which: internal models approach (IMA)

23

Operational risk

1,171,250

1,169,470

122,981

24

Amounts below thresholds for deduction (subject to 250% risk weight)

25

Floor adjustment

26

Total (1+6+10+11+12+13+14+15+16+20+23)

18,779,371

18,156,219

1,971,834

Note: Minimum capital requirements are calculated at 10.50%

‌

Leverage Ratio

  1. ‌Summary Comparison of Accounting Assets vs Leverage Ratio Exposure Measure (LR1)

    AED in 000s

    Mar-26

    1

    Total consolidated assets as per published financial statements

    22,095,769

    2

    Adjustments for investments in banking, financial, insurance or commercial entities that are consolidated for accounting purposes but outside the scope of regulatory consolidation

    (346,808)

    3

    Adjustment for securitised exposures that meet the operational requirements for the recognition of risk transference

    -

    4

    Adjustments for temporary exemption of central bank reserves (if applicable)

    -

    5

    Adjustment for fiduciary assets recognised on the balance sheet pursuant to the operative accounting framework but excluded from the leverage ratio exposure measure

    (53,408)

    6

    Adjustments for regular-way purchases and sales of financial assets subject to trade date accounting

    -

    7

    Adjustments for eligible cash pooling transactions

    -

    8

    Adjustments for derivative financial instruments

    14,379

    9

    Adjustment for securities financing transactions (ie repos and similar secured lending)

    -

    10

    Adjustments for off-balance sheet items (ie conversion to credit equivalent amounts of off-balance sheet exposures)

    4,234,698

    11

    Adjustments for prudent valuation adjustments and specific and general provisions which have reduced Tier 1 capital

    -

    12

    Other adjustments

    -

    13

    Leverage ratio exposure measure

    25,944,630

    4

  2. ‌Leverage Ratio Common Disclosure Template (LR2)

AED in 000's

Mar-26

Dec-25

On-balance sheet exposures

1

On-balance sheet exposures (excluding derivatives and securities financing transactions (SFTs), but including collateral)

21,748,961

21,574,207

2

Gross-up for derivatives collateral provided where deducted from balance sheet assets pursuant to the operative accounting framework

-

-

3

(Deductions of receivable assets for cash variation margin provided in derivatives transactions)

-

-

4

(Adjustment for securities received under securities financing transactions that are recognised as an asset)

-

-

5

(Specific and general provisions associated with on-balance sheet exposures that are deducted from Tier 1 capital)

-

-

6

(Asset amounts deducted in determining Tier 1 capital)

(53,408)

(51,080)

7

Total on-balance sheet exposures (excluding derivatives and SFTs) (sum of rows 1 to 6)

21,695,553

21,523,127

Derivative exposures

8

Replacement cost associated with all derivatives transactions (where applicable net of eligible cash variation margin and/or with bilateral netting)

6,030

6,313

9

Add-on amounts for PFE associated with all derivatives transactions

4,240

4,870

10

(Exempted CCP leg of client-cleared trade exposures)

-

-

11

Adjusted effective notional amount of written credit derivatives

-

-

12

(Adjusted effective notional offsets and add-on deductions for written credit derivatives)

-

-

13

Total derivative exposures (sum of rows 8 to 12)

14,379

15,655

Securities financing transactions

14

Gross SFT assets (with no recognition of netting), after adjusting for sale accounting transactions

-

-

15

(Netted amounts of cash payables and cash receivables of gross SFT assets)

-

-

16

CCR exposure for SFT assets

-

-

17

Agent transaction exposures

-

-

18

Total securities financing transaction exposures (sum of rows 14 to 17)

-

-

Other off-balance sheet exposures

19

Off-balance sheet exposure at gross notional amount

8,826,615

8,509,124

20

(Adjustments for conversion to credit equivalent amounts)

(4,591,917)

(4,432,815)

21

(Specific and general provisions associated with off-balance sheet exposures deducted in determining Tier 1 capital)

-

-

22

Off-balance sheet items (sum of rows 19 to 21)

4,234,698

4,076,308

Capital and total exposures

23

Tier 1 capital

2,943,791

2,910,792

24

Total exposures (sum of rows 7, 13, 18 and 22)

25,944,630

25,615,091

Leverage ratio

25

Leverage ratio (including the impact of any applicable temporary exemption of central bank reserves)

11.35%

11.36%

26

CBUAE minimum leverage ratio requirement

3.00%

3.00%

27

Applicable leverage buffers

8.35%

8.36%

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Liquidity Risk

Liquidity Coverage Ratio (LIQ1) & Net Stable Funding Ratio (LIQ2)

Not Applicable - Not a regulatory requirement for Commercial Bank International as of Q1 2026.

  1. ‌Eligible Liquid Assets Ratio (ELAR)

    AED in 000's

    Mar-26

    1

    High Quality Liquid Assets

    Nominal amount

    Eligible Liquid Asset

    1.1

    Physical cash in hand at the bank + balances with the CBUAE

    773,707

    1.2

    UAE Federal Government Bonds and Sukuks

    1,913,643

    Sub Total (1.1 to 1.2)

    2,687,350

    2,687,350

    1.3

    UAE local governments publicly traded debt securities

    529,559

    1.4

    UAE Public sector publicly traded debt securities

    -

    Sub total (1.3 to 1.4)

    529,559

    529,559

    1.5

    Foreign Sovereign debt instruments or instruments issued by their respective central banks

    -

    -

    1.6

    Total

    3,216,909

    3,216,909

    2

    Total liabilities

    18,696,595

    3

    Eligible Liquid Assets Ratio (ELAR)

    17.21%

    5

  2. ‌Advances to Stables Resource Ratio (ASRR)

AED in 000's

Mar-26

Items

Amount

1

Computation of Advances

1.1

Net Lending (gross loans - specific and collective provisions + interest in suspense)

13,606,800

1.2

Lending to non-banking financial institutions

236,785

1.3

Net Financial Guarantees & Stand-by LC (issued - received)

133,820

1.4

Interbank Placements

1,235,676

1.5

Total Advances

15,213,081

2

Calculation of Net Stable Resources

2.1

Total capital + general provisions

3,263,615

Deduct:

2.1.1

Goodwill and other intangible assets

53,406

2.1.2

Fixed Assets

130,028

2.1.3

Funds allocated to branches abroad

-

2.1.5

Unquoted Investments

397,346

2.1.6

Investment in subsidiaries, associates and affiliates

62,500

2.1.7

Total deduction

643,280

2.2

Net Free Capital Funds

2,620,335

2.3

Other stable resources:

2.3.1

Funds from the head office

-

2.3.2

Interbank deposits with remaining life of more than 6 months

-

2.3.3

Refinancing of Housing Loans

-

2.3.4

Borrowing from non-Banking Financial Institutions

134,131

2.3.5

Customer Deposits

14,108,660

2.3.6

Capital market funding/ term borrowings maturing after 6 months from reporting date

-

2.3.7

Total other stable resources

14,242,791

2.4

Total Stable Resources (2.2+2.3.7)

16,863,126

3

Advances TO STABLE RESOURCES RATIO (1.6/ 2.4*100)

90.22

6

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