PRU-EPRS 1.6 Instructional Guidelines
Past version: effective from 16/12/2007 - 13/04/2013
To view other versions open the versions tab on the right
The form enables effectively three sets of returns on balance sheet information for
Item No | Item | Instructional Guidelines |
B100_0110 | Cash in hand & Gold bullion | Include, for example, the following amounts:
• Notes and coins;
• Long positions in Gold bullion (including
|
B100_0120 | Balances with the |
Amounts placed with central banks including funds required to be placed on deposit with central banks and monetary authorities. |
B100_0130 | Money market placements | Include deposits at call and other money market placements with banks or other money market participants. |
B100_0140 | Treasury bills and other eligible bills | Treasury bills issued by the national governments or by the Central banks on behalf of the governments. Also include bills issued by other entities, which are eligible for rediscounting with the central bank. |
B100_0211 | Derivative financial instruments | The assets reported here should include, but are not limited to, positions representing the following instruments, recorded at fair value:
• Forward and Futures contracts in currencies, interest rates and other financial assets
• Forward rate agreements
• Currency and interest rate swaps
• Credit derivatives
• Option contracts on currency, interest rate and other financial assets.
These derivatives include both the exchange-traded and over-the-counter versions. Derivatives held for hedging purposes should be included under section B100_030T. |
B100_0212 | Other financial instruments (held for trading) | Include investments acquired principally for the purpose of selling or repurchasing them in the near term for short-term-profit-taking. This would include but not limited to, debt, equity and hybrid instruments |
B100_0220 | Other financial instruments designated at fair value through profit and loss | Include all financial instruments which are, upon initial recognition, designated by the entity as financial assets to be measured at fair value through profit or loss other than the trading securities included in B100_0211 and B100_0212. |
B100_0230 | Available-for-sale | Include non-derivative financial assets that are designated as available for sale by the firm or that have not been classified under any of the other categories of investments. |
B100_0240 | Held-to-maturity | Include non-derivative financial assets with fixed or determinable payments and fixed maturity that the firm has positive intention and ability to hold to maturity. |
B100_040T | Loans and advances | Under this section include the amounts arising from, for example:
• Revolving credit facilities;
• Credit cards outstanding balances;
• Housing loans (both variable and fixed rates);
• Term loans (both variable and fixed rates);
• The book value of assets leased out under finance lease agreements;
• Loans made under conditional hire purchase contracts;
• Advances purchased by or assigned to the reporting institutions, factoring or similar arrangements
• Other loans and advances.
The items listed above are indicative examples and are not exhaustive universe of items to be reported under this item.The amounts reported should be gross of provisions (as specific and general provisions should be reported in the Liabilities section of the balance sheet) and net of interest receivable. |
B100_0510 | Murabaha and | Report here all receivables relating to |
Istisna'a receivables | Refer to FAS 2 and FAS 10 of AAOIFI respectively. | |
B100_0520 | Ijarah assets and receivables | Include |
B100_0530 | Mudaraba Financing | Financing provided on a |
B100_0540 | Musharaka Financing | Report financing provided on a |
B200_0550 | Salam | Financing provided on |
B200_0560 | Parallel Istisna'a | |
B100_0550 | Other investments | Include any other investments undertaken through Islamic contracts, including |
B100_0700 | Fixed assets | Include, for example, the value of the following:
• Plant and equipment, the residual value of items leased out under an operating lease (excluding balances relating to named
• Own premises being occupied or developed for occupation by the
The amounts reported here should be net of accumulated depreciation and amortisation. |
B100_0810 | Goodwill | Include amounts relating to any purchased goodwill. |
B100_0820 | Other intangible assets | Items to be included, for example, but are not limited to:
• Capitalised development costs
• Brand names, trademarks and similar rights
• Licences and exchange seats which may be held as part of the
|
Off Balance sheet items | ||
B100_1010 | Direct credit substitutes | These relate to the financial requirements of • Guarantees of a financial nature to stand behind the current obligations of customers (e.g. loan guarantees);
• Guarantees of leasing operations;
• Letters of Credit and Stand-by Letters of Credit to the extent that they do not qualify for inclusion in item B100_1030 "Trade related contingents" below;
• Guarantees of a capital nature such as undertakings given to a non-bank financial company which are considered as capital by the appropriate regulatory body. Guarantees given to a company not connected to the reporting institution should be risk weighted at 100% and those for connected companies should be deducted from the reporting institution's capital base.
• Acceptances granted and risk participation in bankers' acceptances. Where the
|
B100_1020 | Transaction related contingents | These exposures relate to the on-going trading activities of a • Advance payment guarantees
• Performance bonds including bid or tender bonds, warranties and indemnities (indemnities given for lost share certificates or bills of lading and guarantees of the validity of papers rather than of payment under certain conditions should be reported here);
Stand-by Letters of Credit relating to a particular contract or to non-financial transactions (including arrangements backing, inter alia, subcontractors' and supplier's performance, labour and materials, contracts and construction tenders/bids). |
B100_1030 | Trade related contingents | Report short term self-liquidating trade related items such as documentary letters of credit issued by the |
B100_1040 | Sale and Repurchase Agreements | In this item, report only the sale and repurchase agreements where the asset sold is not reported on the balance sheet. Where the asset is off-balance sheet, the appropriate |
B100_1050 | Forward Assets Purchases | The appropriate |
B100_1060 | Forward Deposits Placed | Relates to agreements between two parties whereby one will pay and the other receive an agreed rate of interest on a deposit to be placed by one with the other at some pre-determined rate in the future. Exclude foreign currency spot deposits with value date of up to two business days after trade date. |
B100_1070 | Uncalled partly- paid shares and securities | Only include here if there is a specific date for a call. If there is no specific date for a call, the item should be included as a long term commitment under item no. B100_1122 "Other Commitments". |
B100_1080 | NIF's and RUF's | Note issuance and revolving underwriting facilities should include the |
B100_1090 | Endorsement of Bills | These should be reported at the full nominal amount, less any amount for bills which the |
B100_1111 & B100_1122 | Other Commitments | All other undrawn commitments are reportable here, divided into commitments under and over one year. |
B100_000T to B100_100T |
Assets funded by restricted PSIAs | The methodology for calculating exposures financed by PSIAs are, in principle, no different to calculating exposures for a reporting institution's self financed assets. All the Instructional Guidelines above apply in their entirety unless stated otherwise. |
B100_210T | Deposits | In this section, identify and report deposits due to banks and financial institutions in item no B100_2110. All other deposits are to be reported as deposits due to other customers — item no B100_2120. |
B100_230T | Provisions | All specific and general provisions in respect of all assets, including loans and advances and other receivables should be reported under this section. Exclude provisions against |
B100_260T | Liabilities arising from |
Liabilities arising from |
Off balance sheet liabilities | Liabilities relating to |
Include under this section, off-balance sheet liabilities related to restricted |
B100_4110 | Ordinary Shares | Include in respect of this item the amount of ordinary share capital issued, reported at nominal paid up value. Do not report the unpaid element of partly paid shares or authorised but unissued share capital. |
B100_4120 | Preference Shares | Report the value of the preference shares issued, which rank above ordinary shares in the event of liquidation. |
B100_4130 | Partnership Capital and other | Include here other types of equity which have the same properties of permanent share capital. This could include partnership capital accounts, capital items for unincorporated associations etc. |
B100_4200 | Share premium account | Any amounts received by the authorised institution in excess of the nominal paid up value. |
B100_4310 | Asset revaluation reserve | Include in this item, reserves arising from the revaluation of assets for which it has been necessary to set up this reserve. |
B100_4320 | Goodwill reserve | Include reserves arising from purchased goodwill or other situations for which it has been necessary to set up this or any other reserve. |
B100_4330 | Investment Risk reserve | Prudential category 5 |
B100_4340 | Profit Equalisation reserve | Category 5 |
B100_430T | Total Reserves | This is calculated by the |
B100_4500 | Minority Interests | Report amounts attributable to minority shareholders from the overall equity figure. |
B100_400T | Total shareholders' equity | This is calculated by the |
B100_500T | Total liabilities and shareholders' equity | This is calculated by the |
Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]