Reporting to the Public Directives

These files constitute the Supervisor's of Banks Directives regarding financial reporting to the public of banking institutions.

The files are available in Hebrew, documents marked with E are available in English.​​
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Last Update Date Table Of Contents Number Of Directive
01/06/2009 Index (E) 600
01/08/1994 Presentation and Publishing of Annual Financial Report (E) 610
01/10/2011 Publication of Annual Information on the Internet (E) 611
01/06/2009 Annual Report of a Banking Corporation (E) 620
01/04/2011 Report of the Directors of a Banking Corporation (E) 630
24/12/2012 Management Review of the Business Position of a Banking Corporation and the Results of its Activities (E) 640
01/06/2009 Disclosure Certification (E) 645
01/06/2009 Report of the Board of Directors and of Management on the Internal Control of Financial Reporting (E) 650
01/03/2011 Auditor’s Reports (E) 655
01/06/2013 Annual Financial Statement: Table of Contents (E) 661_1 to 661_21.52
01/05/2012 Annual Financial Statement - Consolidation of Variable Interest Entities according to U.S. Interpretation FIN 46 (R), as amended by U.S. Accounting Standard FAS 167 (hereinafter - FAS 167) (E) 661_21.53 to 661_21.69
01/09/2007 Annual Financial Report: Part A1-Derivative Instruments and Hedging Activities (E) 661_22 to 661_75
01/04/2013 Annual Financial Report- Part Two - Balance Sheet (E) 662
01/01/2013 Annual Financial Report -Liabilities and Capital (E) 663
01/12/2011 Annual Financial Report - Part Three - Statement of Profit and Loss (E) 664
01/12/2011 Annual Financial Report - Interested parties and related parties - Transactions in the ordinary course of business (E) 665
01/04/2011 Annual Financial Report - Part D - Statement of Changes in Shareholders’ Equity (E) 666
01/11/2011 Annual Financial Report - Part E - Statement of Cash Flows (E) 666-3
01/12/2004 Annual Financial Report - Part F - Condensed Annual Financial Statement (E) 666-4
01/06/2013 Annual Financial Report -Contents - Exhibits and Schedules - Exhibit A - Specimen Annual Financial Statements (E) 668
01/03/2012 Annual Financial Report - Exhibit A - Specimen Annual Financial Statements (E) 669_01 to 669_11
01/06/2013 Annual Financial Report - Exhibit B - Specimen Notes to the Financial Statements (E) 669_12 to 669_68
01/11/2012 Annual Financial Report - Exhibit C1 – Information on the basis of historical nominal data for tax purposes (E) 669_69 to 669_71.1
01/11/2012 Annual Financial Report - Exhibit D – Specimen of Condensed Financial Statements (E) 669_72 to 669_74
01/05/2012 Annual Financial Report - Appendix A - Accounting for securities lending transactions managed as credit transactions (E) 669_75 to 669_76
01/11/2000 Annual Financial Report - Appendix E - Calculation of years to maturity of debt securities and expense rates thereon based on weighted average (E) 669_85 to 669_89
01/12/2011 Annual Financial Report - Appendix G 669-92
01/12/2011 Annual Financial Report - Appendix H - Table of the accounting treatment of derivative instruments in accordance with the rules prescribed in the Public Reporting Directives (E) 669-93
01/12/2011 Annual Financial Report - Appendix I - Examples of implementing the Public Reporting Directives regarding derivative instruments and hedging activities (E) 669_94 to 669_101.12
01/04/2011 Annual Financial Report - Appendix J - The process of determining the provision for credit losses and documentation requirements (E) 669_102
01/04/2011 Appendix K – Questiona and Answers and Examples of Implementation of Public Reporting Directives on Impaired Debts, Credit Risk, and the Allowance for Credit Losses 669_103
01/04/2011 Appendix L – Guidelines for disclosure and calculation of the allowance for credit losses for housing loans 669_104
01/06/2008 Appendix M - Example of the method of calculating effective duration and modified duration for purposes of Exhibit D of the Management Review 669_105
01/06/2008 Appendix M - Example of the method of calculating effective duration and modified duration for purposes of Exhibit D of the Management Review (continuation) 669_106
01/11/2012 Appendix N - Fair Value Measurement (Section 19 of the Public Reporting Directives on the annual financial report) 669_107 to 669_130.2
01/05/2012 Part C - Guidelines on the Internal Control of Fair Value Measurement of Financial Instruments 669_131 to 669_171
01/01/2012 Transitional Provisions for the year 2011 671
01/02/2013 Transitional Provisions for the year 2012 672
01/03/2008 Quarterly Report of a Banking Corporation 680
20/01/2010 Publishing Quarterly Information on the Website 681
01/01/2008 Temporary Directives (E) 690
20/01/2010 Temporary Directives - Credit Card Company: General 691a
20/01/2010 Temporary Directives - Credit Card Company: Publishing Annual Information on the Website 691a1
12/01/2012 Temporary Directives - Credit Card Company: Board of Directors' Report 691b
12/01/2012 Temporary Directives - Credit Card Company: Board of Management's Review 691c
23/06/2009 Temporary Directives - Credit Card Company: Disclosure Certification 691d
17/06/2009 Temporary Directives - Credit Card Company: Report of the Board of Directors and of Management on the Internal Control of Financial Reporting (E) 691e
12/01/2012 Temporary Directives - Credit Card Company: Annual Report 691f
12/01/2012 Temporary Directives - Credit Card Company: Quarterly Report 691g
20/01/2010 Temporary Directives - Credit Card Company: Publishing Quarterly Information on the Website 691g1
01/03/2011 Temporary Provision - Implementation of certain disclosure requirements of Pillar 3 of Basel II in the reports of banking corporation and credit card companies for 2009 694A
01/01/2009 Temporary Provision – Disclosure requirement based on the FSF Report 694B
01/11/2000 Miscellaneous (E) 695
01/05/2007 Temporary Provision regarding Description of the Banking Corporation’s Business and Forward-Looking Information in the Report of the Board of Directors 696
01/01/2008 Disclosure Regarding the Internal Auditor (E) 697
08/06/2008 Disclosure in the Board of Directors' Report Regarding the Procedure for Approval of the Financial Reports 697A
01/01/2008 Disclosure of Accounting Policies on Critical Matters and Critical Accounting Estimates (E) 698
01/11/2012 Key to Updates 699