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/ Assetsin arrears or past due.
This form is applicable to
Authorised Firmscategorised under prudential categories 1 and 5.
The information reported covers amount of
Exposurebroken down into different time brackets such as Exposuresoverdue for less than 30 days, between 30 and 59 days etc, in respect of various categories of assets / Exposuressuch as mortgage loans, non-mortgage loans, Depositswith the Financial Institutions, Securities and off — balance sheet items.Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
PRU-EPRS 1.26 Instructional Guidelines1. 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
Exposurescorresponding to the time in arrears from the day on which the payment for the Exposurewas due as per the contractually agreed terms. The amount should be gross of any provisions for impairment.3. The number of Exposuresshould be the total number of Exposurescorresponding to relevant amount.4. The provision applied should be the specific provision applied to the relevant amount.5. Authorised Firmsin category 1 and 5 are required to complete this form in respect of its Exposuresin arrears.Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]