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  • PRU-EPRS 1.14 PRU-EPRS 1.14 Instructional Guidelines — Form B20 — Appendix 8 — Calculation of the Displaced Commercial Risk ("DCR")

    Purpose

    Form B20A8 is intended to capture the details regarding the Displaced Commercial Risk charge.

    Applicability

    This form is applicable to Authorised Firms categorised under prudential category 5. Note that the DCR only applies in respect of Unrestricted PSIA.

    Content

    The form is designed to capture the details regarding the Displaced Commercial Risk charge in respect of Islamic Finance Business.

    Structure of the form in EPRS

    The form does not allow any manual data entry. The values in this form are directly transferred by EPRS from the detailed forms relating to the calculation of CRCOM, CPCOM and MRCOM in respect of PSIAU businesses (Appendices B20A2, B20A3, B20A5, B20A6 and B20A7 respectively) that precede it. So, Authorised Firms are advised to complete the appendices referred above before attempting to complete this form.

    Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
    [Amended] [VER2/04-13]

    • PRU-EPRS 1.14 Instructional Guidelines

      DCR is defined in Chapter 5 of IFR Module. Authorised Firms are advised to refer to that Section to understand why DCR arises and how it is calculated. Authorised Firms are reminded that DCR only applies in respect of Unrestricted PSIA assets. As noted earlier, this Appendix aggregates totals from the detailed appendices that precede this form.

      Item No. Item Instructional Guidelines
      B104_010T PSIACOM Credit PSIACOM Credit is comprised of CRCOM and CPCOM and is calculated on PSIA assets. It is the sum of item nos. [B104_0110 and B104_0120] below.
      B104_0110 CPCOM CPCOM for PSIAU comes from Form B20A5.
      B104_0120 CRCOM CRCOM for PSIAU comes from Form B20A2.
      B104_025T PSIACOM Market The figures for PSIACOM Market are all derived from Form B20A7.
      B104_000T Calculation of DCR DCR represents (PSIACOM Credit +PSIACOM Market) * 35%. This figure is transferred to Form B60, item no B104_000T.
      Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
      [Amended] [VER2/04-13]