PRU-EPRS 1.24 Instructional Guidelines — Form B120 — Geographical Distribution of Assets and Liabilities
Past version: effective from 16/12/2007 - 13/04/2013
To view other versions open the versions tab on the right
Form B120 is intended to capture the information regarding geographical distribution of assets and liabilities of an
This form is applicable to the
The information reported covers claims, other exposures, and liabilities booked by the
Structure of the form in EPRS
The form is split into three linked forms, namely, Part I — Claims Immediate Borrower Basis, Part II — Other and Part III — Liabilities.
In Part I — Claims Immediate Borrower Basis information regarding all the claims and other exposures are to be entered.
In the second linked form (Part II — Other) mainly the information regarding the risk transfers i.e. claims on immediate borrowers that can be reallocated to the country sector where the final risk lies, i.e., the entity of ultimate risk is to be reported by way of outward and inward risk transfers.
The third linked form (Part III — Liabilities) captures the information regarding the geographical distribution of various liabilities of an
Note: A comprehensive list of countries has been provided within the