OptimaBank — Risk Management & Governance

The governance framework, the principal risks and mitigants, credit risk and asset quality, the board structure and committees, and regulatory capital and stress testing.

OptimaBank Business PlanSection 9 › Risk Management & Governance

Section 9 · Business Plan

Risk Management & Governance

The governance framework, the principal risks and mitigants, credit risk and asset quality, the board structure and committees, and regulatory capital and stress testing.

9.1 Governance Framework

OptimaBank will adopt a board-led, three-lines-of-defence governance
model aligned with the King V Code on Corporate Governance and SARB
prudential requirements. The board will comprise a majority of
independent non-executive directors and will operate dedicated
committees for audit, risk, credit, capital and liquidity (ALCO),
remuneration, and social and ethics. Business units own and manage risk
in the first line; independent risk and compliance functions provide
oversight in the second; and internal audit provides assurance in the
third.

9.2 Principal Risks & Mitigants

The Company’s principal risks and their mitigation strategies are
summarised below.

Risk category Description Mitigation
Credit risk Borrower default, especially in early-stage unsecured & SME books AI underwriting, diversification, dynamic limits, provisioning discipline
Capital risk Insufficient capital to meet Basel III / SARB minima as RWA scale Phased capital tranches, capital buffers, retained-earnings build
Liquidity & funding Funding mismatch or deposit flight LCR/NSFR compliance, diversified funding, tiered liquidity buffers
Market & FX risk Rate and currency volatility ALCO oversight, hedging instruments, limited open positions
Operational risk Process, people and system failures Automation, controls, BCP and operational-risk framework
Cyber & fraud risk Data breach, fraud, system intrusion Zero-trust security, real-time monitoring, behavioural biometrics
Regulatory & conduct Non-compliance, mis-selling, AML/CFT failures Strong compliance architecture, FICA/POPIA controls, conduct culture
Strategic / execution Failure to scale or hit cost targets Staged roadmap, milestone funding, experienced leadership

9.3 Credit Risk & Asset Quality

Credit loss is modelled conservatively, with a credit-loss ratio of
approximately 3.2% of gross loans in Year 1 — reflecting the higher-risk
profile of an early unsecured and SME-weighted book — normalising to
approximately 1.5% by Year 5 as the portfolio diversifies toward secured
and corporate exposures and as the AI underwriting models mature on
accumulated data. This trajectory is reflected in the impairment charges
within the projected income statement in Section 12.

9.4 Board Structure & Committees

The board will be constituted with a majority of independent
non-executive directors, chaired by an independent chairperson separate
from the chief executive. Its mandate spans strategy, capital and risk
appetite, executive appointment and oversight, and stakeholder
accountability. The board discharges its duties through dedicated
committees, each with a formal charter and a majority of independent
members where required by King V and prudential standards.

Committee Primary mandate
Audit Committee Financial reporting integrity, external audit, internal controls
Risk & Capital Committee Enterprise risk appetite, capital and liquidity adequacy, stress testing
Credit Committee Credit policy, large-exposure approval, portfolio quality
Asset & Liability Committee (ALCO) Balance-sheet, funding, interest-rate and liquidity management
Remuneration Committee Executive pay, incentive alignment, retention
Social & Ethics Committee ESG, conduct, transformation, stakeholder relations
IT & Cyber Committee Technology strategy, cyber resilience, data governance

9.5 Regulatory Capital & Stress Testing

Beyond maintaining capital ratios above the SARB minima in the base
case, the bank will conduct regular internal capital adequacy assessment
(ICAAP) and internal liquidity adequacy assessment (ILAAP) exercises,
subjecting the balance sheet to severe-but-plausible macroeconomic
stress scenarios. The phased capitalisation strategy ensures that, even
under the adverse scenarios modelled in Section 12.7, the bank retains a
capital surplus over regulatory requirements — a discipline that is
central to both prudential approval and investor protection.

Confidential — this business plan is provided to prospective investors and lenders for evaluation purposes only and may not be reproduced or distributed without the written consent of OptimaBank Africa Group (Pty) Ltd.