List of group entities considered for consolidation Name of the entity List of group entities considered for consolidation Name of the entity

INDIA

1. Scope of application

Qualitative Disclosures DBS Bank Ltd., India ‘the Bank’ operates in India as a branch of DBS Bank Ltd., Singapore a banking entity incorporated in Singapore with limited liability. As at 31 March 2014, the Bank has a presence of 12 branches across 12 cities. The Bank does not have any subsidiaries in India and interest in Insurance Entities. Thus, the disclosures contained herein only pertain to the Bank.

a. List of group entities considered for consolidation Name of the entity

Whether the Explain the Whether the Explain the Explain the Country of entity is included method of entity is included method of reasons for incorporation under accounting consolidation under regulatory consolidation difference in the scope of consolidation scope of method of yes no consolidation15 consolidation yes no Not Applicable b. List of group entities not considered for consolidation both under the accounting and regulatory scope of consolidation Name of the entity Principle activity Total balance of bank’s Regulatory Total balance sheet country of of the entity sheet equity holding in the treatment of assets as incorporation as stated in the total equity bank’s investments stated in the accounting balance in the capital accounting balance sheet of the instruments of sheet of the legal entity the entity legal entity Not Applicable

c. List of group entities considered for consolidation Name of the entity

Principle activity Total balance sheet Total balance sheet assets country of incorporation of the entity equity as stated in the accounting as stated in the accounting as indicated balance sheet of the legal entity balance sheet of the legal entity in ia. above Not Applicable d. The aggregate amount of capital deiciencies in all subsidiaries which are not included in the regulatory scope of consolidation i.e. that are deducted: Name of the Principle activity Total balance sheet equity of bank’s Capital subsidiariescountry of the entity as stated in the accounting holding in the deiciencies of incorporation balance sheet of the legal entity total equity Not Applicable e. The aggregate amounts e.g. current book value of the bank’s total interests in insurance entities, which are risk-weighted: Name of the Principle activity Total balance sheet equity of bank’s Quantitative insurance entities of the entity as stated in the accounting holding in the impact on country of balance sheet of the legal entity total equity regulatory capital incorporation proportion of of using risk voting power weighting method versus using the full deduction method Not Applicable f. Any restrictions or impediments on transfer of funds or regulatory capital within the banking group: There are no restrictions or impediments on transfer of funds or regulatory capital within the banking group. Basel III: Pillar 3 Disclosures as at 31 March 2014 Currency: Indian rupees in thousands INDIA

2. Capital Adequacy