PRU-EPRS 1.26 Instructional Guidelines — Form B140 — Exposures in Arrears

Past version: effective from 16/12/2007 - 13/04/2013
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Form B140 is intended to capture the information regarding the Exposures/Assets in arrears or past due.


This form is applicable to the Authorised Firms categorised under prudential categories 1 and 5.


The information reported covers amount of exposure broken down into different time brackets such as exposures over due for less than 30 days, between 30 and 59 days etc, in respect of various categories of assets/exposures such as Mortgage Loans, Non- Mortgage loans, deposits with the Financial Institutions, Securities and Off — Balance sheet items.

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