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  • PRU-EPRS 1.26 PRU-EPRS 1.26 Instructional Guidelines — Form B140 — Exposures in Arrears


    Form B140 is intended to capture information regarding the Exposures / Assets in arrears or past due.


    This form is applicable to Authorised Firms categorised under prudential categories 1 and 5.


    The information reported covers amount of Exposure broken down into different time brackets such as Exposures overdue for less than 30 days, between 30 and 59 days etc, in respect of various categories of assets / Exposures such as mortgage loans, non-mortgage loans, Deposits with the Financial Institutions, Securities and off — balance sheet items.

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

    • PRU-EPRS 1.26 Instructional Guidelines

      1. All figures relating to income statement items, other expense accounts, volumes, activity levels, number of accounts or units sold / traded and any other data relating to amounts invested / deposited except outstanding balances in any of the quarterly returns should correspond to the current reporting period (quarter) and not cumulative or year-to-date amounts.
      2. The amount should be the total of the Exposures corresponding to the time in arrears from the day on which the payment for the Exposure was due as per the contractually agreed terms. The amount should be gross of any provisions for impairment.
      3. The number of Exposures should be the total number of Exposures corresponding to relevant amount.
      4. The provision applied should be the specific provision applied to the relevant amount.
      5. Authorised Firms in category 1 and 5 are required to complete this form in respect of its Exposures in arrears.
      Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
      [Amended] [VER2/04-13]