Entire Section

  • PIB A2.4 PIB A2.4 Reporting to the DFSA

    • PIB A2.4.1 PIB A2.4.1

      In the following Table 1:

      (a) the column headed 'Domestic Firm or Branch' indicates whether the relevant form must be prepared and submitted by a Domestic Firm or Branch;
      (b) the column headed 'Authorised Firm Category' indicates which Category of Authorised Firm must prepare and submit the relevant form;
      (c) the column headed 'Frequency' indicates whether the relevant form must be prepared and submitted on a quarterly or annual basis; and
      (d) the column headed 'Semi-annual consolidated reporting for Financial Groups' indicates which Category of Authorised Firm of a Financial Group must prepare and submit the relevant form on a semi-annual basis.
      Derived from RM111/2012 (Made 15th October 2012). [VER20/12-12]
      [Amended] DFSA RM135/2014 (Made 21st August 2014). [VER22/06-14]
      [Amended] DFSA RM188/2016 (Made 7th December 2016). [VER26/02-17]

      • PIB A2.4.1 Guidance

        Table 1

        Authorised Firm Reporting Matrix

        Form Number Form Name Domestic Firm or Branch Authorised Firm Category Frequency Semi-annual consolidated reporting for Financial Groups
        B10A Assets Domestic Firm and Branch Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Category 1 and 2
        B10B Liabilities (Domestic) Domestic Firm Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Category 1 and 2
        B10B Liabilities (Branch) Branch Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Not applicable
        B10C Equity Domestic Firm Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Category 1 and 2
        B10D OBS Exposures Domestic Firm and Branch Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Category 1 and 2
        B20A Assets – IFI Domestic Firm and Branch Category 5 Quarterly and annually Category 5
        B20B Liabilities (Domestic) – IFI Domestic Firm Category 5 Quarterly and annually Category 5
        B20B Liabilities (Branch) – IFI Branch Category 5 Quarterly and annually Not applicable
        B20C Equity - IFI Domestic Firm Category 5 Quarterly and annually Category 5
        B20D OBS Exposures – IFI Domestic Firm and Branch Category 5 Quarterly and annually Category 5
        B20E Analysis of Reserve Movement – IFI Domestic Firm Category 5 Quarterly and annually Category 5
        B30 Related Party Schedule Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B40A Profit and Loss Domestic Firm and Branch Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Category 1 and 2
        B40B Statement of Comprehensive Income Domestic Firm and Branch Category 1, 2, 3A, 3B, 3C and 4 Quarterly and annually Category 1 and 2
        B50A Profit and Loss - IFI Domestic Firm and Branch Category 5 Quarterly and annually Category 5
        B50B Statement of Comprehensive Income - IFI Domestic Firm and Branch Category 5 Quarterly and annually Category 5
        B100 Declaration by Authorised Firms Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B110 Capital Ratios Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B120 Capital Resources Domestic Firm All Categories Quarterly and annually Category 1, 2, and 5
        B130 Credit Risk – Overview Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2, and 5
        B130A Credit Risk – Balance sheet Exposures Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2, and 5
        B130B Credit Risk – Counterparty Exposures Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B130C Credit Risk - Securitisation Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B140 Market Risk – Overview Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B140A Market Risk – Interest Rate Risk Domestic Firm Category 1, 2 and 3A Quarterly and annually Category 1 and 2
        B140B Market Risk – IRR Maturity Approach Domestic Firm Category 1, 2 and 3A Quarterly and annually Category 1 and 2
        B140C Market Risk – IRR Duration Approach Domestic Firm Category 1, 2 and 3A Quarterly and annually Category 1 and 2
        B140D Market Risk - Equity Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2, and 5
        B140E Market Risk – FX Risk Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B140F Market Risk Options and Commodities Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B140G Market Risk – VAR Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B150 Operational Risk Domestic Firm Category 1, 2, 3A and 5 Quarterly and annually Category 1, 2 and 5
        B180 Expenditure Based Capital Minimum Domestic Firm Category 2, 3A, 3B and 4 Quarterly and annually Not applicable
        B190 Leverage Ratio Domestic Firm Category 1, 2 and 5 Quarterly and annually Category 1, 2 and 5
        B210 Liquidity Domestic Firm and Branch Category 1 and 5 Quarterly only Category 1 and 5
        B220 Liquidity Coverage Ratio Domestic Firm and Branch Category 1 and 5 Quarterly and annually Category 1 and 5
        B230 Net Stable Funding Ratio Domestic Firm Category 1 and 5 Quarterly and annually Category 1 and 5
        B240 Funding Schedule Domestic Firm and Branch Category 1, 2 and 5 Quarterly only Category 1, 2 and 5
        B250 Funding Concentration Domestic Firm and Branch Category 1, 2 and 5 Quarterly only Category 1, 2 and 5
        B260 Interest Rate Risk in the Non-Trading Book Domestic Firm and Branch Category 1 and 2 Quarterly only Category 1 and 2
        B270 Currency Exposure Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Category 1, 2 and 5
        B280 Outward and Inward Remittances Domestic Firm and Branch Category 1 and 5 Quarterly and annually Not applicable
        B310 Large Exposure Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Category 1, 2 and 5
        B320 Arrears and Provisions Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Category 1, 2 and 5
        B330 Forborne Exposures Domestic Firm and Branch Category 1, 2 and 5 Quarterly only Category 1, 2 and 5
        B340 Credit Activity Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Not applicable
        B350 Trade Finance Activity Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Not applicable
        B360 Islamic Product Activity Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Not applicable
        B370 Investment Activity Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Not applicable
        B380 Investment Fair Value Domestic Firm and Branch Category 1, 2, 3A and 5 Quarterly only Not applicable
        B410 Advisory Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B420 Asset Management Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B430 Dealing overview and personnel Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B440 Dealing and Arranging Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B450 Staffing and Conduct Domestic Firm and Branch All Categories Quarterly and annually Not applicable
        B510 Insurance Intermediation or Management Domestic Firm and Branch Any Category of Authorised Firm licensed as an Insurance Intermediary or Insurance Manager Quarterly and annually Not applicable
        Derived from RM111/2012 (Made 15th October 2012). [VER20/12-12]
        [Amended] RM127/2013 (Made 13th June 2013). [VER21/07-13]
        [Amended] DFSA RM135/2014 (Made 21st August 2014). [VER22/06-14]
        [Amended] DFSA RM148/2014 (Made 1st January 2015). [VER23/01-15]
        [Amended] DFSA RM157/2015 (Made 9th December 2015). [VER24/02-16]
        [Amended] DFSA RM188/2016 (Made 7th December 2016). [VER26/02-17]
        [Amended] DFSA RM209/2017 (Made 25th October 2017). [VER30/01-18]
        [Amended] DFSA RM215/2018 (Made 22nd February 2018). [VER31/04-18]
        [Amended] DFSA RM240/2019 (Made 20th February 2019). [VER33/02-19]