PRU-EPRS 1.2 Instructional Guidelines — Form B10 — Appendix 1 — Detail of Non-Trading Book Assets

Past version: effective from 16/12/2007 - 13/04/2013
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Purpose

Form B10A1 is intended to capture the information regarding the calculation of risk weighted assets in the Non-Trading Book of an Authorised Firm.

Applicability

This form is applicable to the Authorised Firms which are Domestic Firms, and are categorised under prudential categories 1, 2, and 3. This form is not applicable to the Authorised Firms operating through branches in the DIFC.

Content

The form is designed to capture the details regarding the risk weighted assets on the Non-Trading Book of an Authorised Firm and calculate the applicable capital charge.

Structure of the form in EPRS

B10A1 consists of three linked forms namely, "On Balance Sheet items", "Off Balance sheet items" and "OTC derivative contracts". Accordingly, all the on-balance sheet items should be analysed in the first linked form and the off balance sheet items in the second linked form. The OTC derivative contracts are analysed in the third linked form. The main form has the links to the three linked forms and also displays the result of each of the linked forms — the NTB risk-weighted assets calculated by each of the linked forms. The main form also calculates the total NTB risk-weighted assets and the CRCOM applicable to the Authorised Firm.

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