PRU-EPRS 1.1 Instructional Guidelines — Form B10 — Statement of Financial Position

Past version: effective from 16/12/2007 - 13/04/2013
To view other versions open the versions tab on the right


Form B10 — Balance sheet is intended to reflect the financial position of an Authorised Firm at the end of the reporting period.


This form is applicable to the Authorised Firms categorised under prudential categories 1, 2, 3 and 4, except for Authorised Firms in these categories involved in managing PSIAs. This form is not applicable to Islamic Financial Institutions (IFI), Authorised Firms operating through branches in the DIFC and Authorised Firms managing PSIAs. Instead, IFIs and Authorised Firms managing PSIAs should use the form B20 and branches should use the form B90 along with the respective appendices.


The form is designed to capture information pertaining to the Authorised Firm's on-balance sheet and off-balance sheet assets, liabilities and shareholders' equity at a given point in time.

Structure of the form in EPRS

B10 is presented as a single form.

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