Market risk continued Market risk continued

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2008 All amounts expressed in Rmb unless otherwise stated [English translation for reference only] 60 42 FINANCIAL RISK MANAGEMENT continued

42.3 Market risk continued

ii Non-trading market risk continued B Interest rate risk continued 31 December 2008 Within 3 months 3-12 months 1-5 years Over 5 years Non-interest bearing Total Assets Cash and deposits with the central bank 3,792,374,718 - - - 216,517,651 4,008,892,369 Deposits with other banks 4,545,897,575 68,346,000 - - - 4,614,243,575 Placement with other banks 200,946,250 - - - - 200,946,250 Trading assets - - 711,306,647 32,760,119 - 744,066,766 Derivative assets - - - - 404,927,321 404,927,321 Interest receivables - - - - 256,351,932 256,351,932 Loans and advances 16,902,614,476 4,036,481,634 5,276,123,101 63,658,020 273,080,955 26,551,958,186 Fixed assets - - - - 26,089,432 26,089,432 Long-term prepaid expenses - - - - 78,913,994 78,913,994 Deferred income tax assets - - - - 83,329,913 83,329,913 Other assets - - - - 114,653,725 114,653,725 Total assets 25,441,833,019 4,104,827,634 5,987,429,748 96,418,139 1,453,864,923 37,084,373,463 Liabilities Due to other banks and financial institutions 1,290,044,160 602,300,000 - - - 1,892,344,160 Placements from other banks 10,593,366,858 902,744,700 - - - 11,496,111,558 Financial liabilities at fair value through profit or loss - 51,013,114 - - - 51,013,114 Derivative liabilities - - - - 358,656,340 358,656,340 Due to customers 12,337,587,340 3,451,111,617 2,543,185,093 - - 18,331,884,050 Payroll and welfare payable - - - - 38,467,795 38,467,795 Taxes payable - - - - 81,582,867 81,582,867 Interest payable - - - - 205,034,887 205,034,887 Other liabilities - - - - 216,326,018 216,326,018 Total liabilities 24,220,998,358 5,007,169,431 2,543,185,093 - 900,067,907 32,671,420,789 Net interest re-pricing gap 1,220,834,661 902,341,797 3,444,244,655 96,418,139 553,797,016 4,412,952,674 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2008 All amounts expressed in Rmb unless otherwise stated [English translation for reference only] 61 42 FINANCIAL RISK MANAGEMENT continued

42.3 Market risk continued

ii Non-trading market risk continued B Interest rate risk continued 31 December 2007 Within 3 months 3-12 months 1-5 years Over 5 years Non-interest bearing Total Assets Cash and deposits with the central bank 2,954,697,356 - - - 178,675,743 3,133,373,099 Deposits with other banks 1,163,615,955 504,350,000 260,880,000 - - 1,928,845,955 Placement with other banks 169,618,380 146,092,000 - - - 315,710,380 Trading assets 581,006,912 387,354,900 - - - 968,361,812 Derivative assets - - - - 232,776,863 232,776,863 Interest receivables - - - - 191,639,680 191,639,680 Loans and advances 13,675,276,632 5,061,469,212 4,341,917,949 109,356,276 126,725,363 23,314,745,432 Fixed assets - - - - 13,102,644 13,102,644 Long-term prepaid expenses - - - - 46,052,703 46,052,703 Deferred income tax assets - - - - 82,206,774 82,206,774 Other assets - - - - 59,162,368 59,162,368 Total assets 18,544,215,235 6,099,266,112 4,602,797,949 109,356,276 930,342,138 30,285,977,710 Liabilities Due to other banks and financial institutions 1,320,116,463 170,689,030 - - - 1,490,805,493 Placements from other banks 10,127,539,345 2,224,022,970 - - - 12,351,562,315 Financial liabilities at fair value through profit or loss 373,082,421 - - - - 373,082,421 Derivative liabilities - - - - 252,153,784 252,153,784 Due to customers 7,159,541,798 1,896,883,500 1,685,515,387 191,869,260 - 10,933,809,945 Payroll and welfare payable - - - - 50,131,023 50,131,023 Taxes payable - - - - 65,507,238 65,507,238 Interest payable - - - - 180,598,751 180,598,751 Other liabilities - - - - 490,252,543 490,252,543 Total liabilities 18,980,280,027 4,291,595,500 1,685,515,387 191,869,260 1,038,643,339 26,187,903,513 Net interest re-pricing gap 436,064,792 1,807,670,612 2,917,282,562 82,512,984 108,301,201 4,098,074,197 DBS BANK CHINA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2008 All amounts expressed in Rmb unless otherwise stated [English translation for reference only] 62 42 FINANCIAL RISK MANAGEMENT continued

42.4 Liquidity risk