Capital Security Bank

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OUR LOW RISK PROFILE

Why does CSB do this?

You can rely on us because:

CSB is a private offshore bank, its primary clients are

• we’re the only private bank operating in the

those seeking to bank in a jurisdiction other than that

Cook Islands

in which they reside. We will take deposits from clients,

• we have been operating since 1997

protect those deposits under the strong privacy laws and

• we’re a member of SWIFT

regulations of the Cook Islands government and then

• we’re audited by KPMG

spreads those funds across a number of banking partners

• we’re regulated by the Cook Islands Financial

in a number of jurisdictions.

Supervisory Commission • we keep up to date with current Anti-Money

Which jurisdictions does CSB place funds in? CSB currently deals with Australia, New Zealand, the Cook Islands, Singapore, Hong Kong, Liechtenstein and Germany for funds placement.

laundering practices, including OECD and FATF guidelines • we keep your personal information secure inline with the Cook Islands Banking Act 2011 • we’re covered by Professional Indemnity Insurance of USD 5,000,000.

How often are CSB’s banking partners reviewed?

What sets us apart from the rest?

CSB reviews these banks daily looking for any movements in credit ratings and risk indications. We also carry out frequent media searches to look for signs of issues with our banking partners or the countries they operate in.

• No presence required to open an account • Low cost account opening fees • All fees disclosed up front • Accounts opened within 48hours, providing all criteria has been met • Multi currency accounts offered

What is CSB’s capital adequacy ratio?

• Secure online banking available to keep track of your account

CSB has a total capital adequacy ratio of 12.2%, which given its conservative nature of business is high.

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BALANCE SHEET (USD $000’S) BALANCE SHEET AS AT DECEMBER

2014

2013

2012

Cash at Bank

95,882

16,109

56,022

Interest Bearing Deposits

82,729

87,427

47,415

Marketable Securities at Fair Price

76,394

81,273

80,672

Loans*

42,132

55,651

58,673

549

439

528

$297,686

$240,899

$243,310

291,448

236,182

240,410

1,785

1,887

591

293,233

238,069

241,001

Paid in Capital

2,218

2,218

2,218

Retained Earnings

2,220

590

70

15

22

21

4,453

2,830

2,309

$297,686

$240,899

$243,310

ASSETS

Other Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Client Funds on Deposit at Amortised Cost and/or Fair Value Other Liabilities & Accruals TOTAL LIABILITIES Equity

Foriegn Currency Translation Reserve TOTAL EQUITY TOTAL EQUITY & LIABILITIES

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Placing your money in the Cook Islands can provide a range of benefits including:

Capital Security Bank Limited is regulated by the Cook Islands Financial Supervisory Commission in pursuant to the Cook Islands Banking Act 2011 and does not operate within

• Security, privacy and confidentiality • No income tax against individuals or entities

any jurisdiction other than the Cook Islands.

• Interest on your cash and investment accounts may be paid gross, without deduction of tax at source • Sophisticated worldwide communication links facilitating ease of access

Cook Islands legislation The Cook Islands was the first country to enact an explicit asset protection law, implementing particular provisions in 1989 to its International Trusts Act. Several of these changes have been adopted in one form or another in several other countries and a handful of U.S. states. Since 1989 the Cook Islands have adopted modern legislation on banking, insurance, investments and trust companies to protect the investor and ensure that the industry is well regulated. In addition, specific legislation exists to maintain the reputation designed to keep the Islands free of the proceeds of drug trafficking, insider trading and money laundering. The Cook Islands Banking Act 2011 and Financial Transactions reporting act 2004 provides comprehensive security and confidentiality for customers of Capital Security Bank. The confidentiality laws of the Cook Islands prohibit the disclosure of banking relationships except with the consent of the customer, ensuring that no creditor or foreign government can gain access to bank information except in cases of preventing money laundering or averting the financing of terrorism.

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