PRU-EPRS 1.27 Instructional Guidelines

Past version: effective from 16/12/2007 - 13/04/2013
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1. Part I: Classification of investments by asset class: The different asset classes and the underlying asset categories are described in the title column which render them self explanatory, except for the following specific points.
2. B150_1110 — Government Securities: Include debt securities with original maturity of 366 days or less, issued by sovereign governments or issuers of sovereign risk. These securities can be denominated in any currency.
3. B150_1120 — Government Bonds: Include debt securities with original maturity of more than 366 days, issued by sovereign governments or issuers of sovereign risk. These securities can be denominated in any currency.
4. B150_1130 — Sub-Sovereign Debt: Include debt securities issued by emirate/ state / provincial governments, municipal authorities, agencies of the government which carry do not represent sovereign risk. These securities can be denominated in any currency.
5. B150_1140 — Issuance by Public sector enterprises: Include debt securities issued by corporate entities which are wholly or majority owned by federal/state governments.
6. B150_1150 to B150_1195: These items are self-explanatory.
7. B150_1210 to B150_1230: These items in the section titled Hybrid debt & preferential shares are intended to capture data on amount of investments made in all forms of hybrid debt and quasi-equity instruments. These typically include, but are not limited to, convertible bonds, preference shares etc.
8. B150_1310 to B150_2500: These items in the sections titled Equity, Other Assets & Derivatives are self-explanatory, except for B150_1420 — Stakes in SPVs. Include investments made in Special Purpose Vehicles (SPVs) including but not limited to those used for cash-flow securitisations, asset securitisations, project financing, structured credit transactions and for ship/aircraft financing.
9. B150_3100 to B150_500T: These items in the sections titled Geographic distribution, sectoral distribution and currency denomination of investments are self-explanatory, except for those indicated below.
10. B150_4230 — Others: Include all investments made where the investee entities do not lend themselves to be classified under any of the sectors listed under this section.
11. B150_500T — This row titled "Total Investments based on currency denomination" leads to a linked form. To reach the linked form, right-click on the green cell in the fourth column titled "Total" and choose "Linked Form" in the pop-up box.
12. The linked form provides for addition of any currencies which the Authorised Firm wishes to use for reporting its investments. To add currencies, click the icon in the first column on the left which opens a dialogue box listing the entire universe of currencies. User will choose the currencies on which reporting is required to be done by clicking on the code numbers for the currency listed in the dialogue box. On completing the selection of all the currencies required, the user clicks OK button at the bottom of the window. This will bring the user back to the linked form where all the chosen currencies are listed. The user can then report all the investments against the selected currencies.
Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]