c. Cash and balances with central banks

This item includes all cash in legal tender, including bank notes and coins in foreign currency, and any credit balances available on demand from the central banks in countries where BinckBank has offices.

d. Banks

This item includes all cash and cash equivalents relating to the business activities held in accounts with credit institutions supervised by bank regulators.

This item comprises:

Credit balances available on demand

Call money

The call money receivables have original maturities of less than three months. Interest is received on these balances at a variable rate based on EONIA or EURIBOR.

e. Loans and receivables

This item comprises receivables from private sector clients, including overnight loans and overdrafts that are collateralised by securities and bank guarantees (collateralised loans).

The analysis is as follows:

Receivables collateralised by securities

Receivables collateralised by bank guarantees

Other receivables

Loans and receivables, gross

Less: impairment provision

The interest rate is based on EURIBOR or EONIA. Other receivables refers to remaining amounts receivable after execution of collateral (securities and bank guarantees).