Situ LMS · Officer

Board-approved limits versus actuals

RAG is based on the board-approved appetite, warning threshold, breach threshold, and current management actual.

bd77f9374c43...da8d942c

Statements ready

6/6

▲board-approved statements

Limits within

8/8

▲daily monitored limits

KRIs within

6/6

▲source feeds and owners

Open breaches

2

▼4 evidence cases

Committee decisions

4/4

▲signed minutes ready

Action packs

0

▲124 custody hashes

Metric	Board-approved limit	Current actual	RAG	Owner	Board reference
Capital adequacy	Minimum 18.0% total capital ratio	21.4%	within	CFO, CRO, and capital committee	BRC-2026-APP-CAP
PAR30	Ceiling 5.0% with 4.5% early warning	5.3%	breach	Portfolio risk	BRC-2026-APP-CREDIT
NPL ratio	Ceiling 6.5%	3.8%	within	chief credit officer	BRC-2026-APP-CREDIT
Concentration	Warning 22.0% / breach 30.0%	16.0%	within	treasury risk	ALCO-2026-07-LIQ
Liquidity	Floor 35 days / breach below 30 days	42 days	within	treasury risk	BRC-2026-APP-LIQ
Operational losses	Warning 1.0% / breach 2.0%	0.4%	within	operational risk	BRC-2026-APP-OPS
Fraud losses	Ceiling 0.50% of monthly disbursements	0.62%	breach	Fraud risk and financial crime	FRC-2026-07-FRAUD

Current and historical breach ledger with root cause, board notification, and closure evidence.

2 breach rows

Breach	Period	Limit / actual	Root cause	Board notification	Status
PAR30 board ceiling breach	current	5.0% / 5.3%	Transport and micro-merchant cohorts moved from 15-day arrears into 30-day arrears after fuel-cost shock.	Board Risk Committee pack included for 24 Jul 2026	breach
Fraud loss ceiling breach	current	0.50% / 0.62%	Dealer impersonation cases in two branches drove confirmed loss above monthly tolerance.	Chair notified; remediation paper awaiting second-line challenge	breach
NPL limit watch remediation	historical	npl-ratio-board-limit / 4/10 days	Root cause documented and challenged by second line.	Board notified and minute reference retained	within
Liquidity concentration watch	historical	liquidity-survival-horizon-limit / 2/5 days	Root cause documented and challenged by second line.	Board notified and minute reference retained	within
Customer redress SLA watch	historical	customer-harm-redress-sla-limit / 1/7 days	Root cause documented and challenged by second line.	Board notified and minute reference retained	within
Critical vulnerability watch	historical	critical-vulnerability-sla-limit / 1/3 days	Root cause documented and challenged by second line.	Board notified and minute reference retained	within

Review calendar, proposed amendments, owner challenge, and target board decision route.

next review 4 Sep 2026

Last reviewed

5 Jun 2026

▲Board Risk Committee

Next review

4 Sep 2026

—Quarterly statement refresh

Amendments

3

—fraud, PAR30, concentration

Proposed amendment	Rationale	Owner	Target decision	Status
Tighten fraud-loss appetite from 0.50% to 0.40% of monthly disbursements.	Instant disbursement growth and dealer channel expansion need a stronger loss trigger.	Financial crime and fraud risk	Board Risk Committee - 24 Jul 2026	challenge
Add a PAR30 early-warning trigger at 4.50% before the 5.00% board ceiling.	Collections data shows faster roll-rate deterioration in transport and micro-merchant cohorts.	Portfolio risk	Credit Committee - 29 Jul 2026	drafted
Add a 20.00% management action trigger below the 25.00% CBK single-borrower ceiling.	Large exposure utilization should be visible to ALCO and Credit Committee before a statutory breach.	CRO office and capital planning	Full Board - 31 Jul 2026	ready