PRU-EPRS 1.28 Instructional Guidelines

Past version: effective from 16/12/2007 - 13/04/2013
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1. All figures relating to income statement items, other expense accounts, volumes, activity levels, number of accounts or units sold/traded and any other data relating to amounts invested/deposited except outstanding balances in any of the quarterly returns must correspond to the current reporting period (quarter) and not cumulative or year-to-date amounts.
2. Part I: Classification of credit by type of borrower or counterparty: The different types of borrowers for which data is to be reported are listed in the title column which render them self explanatory, except for the following specific points.
3. B160_1010 — Credit to Sovereign Governments and Central Banks: Include credit to sovereign governments, central banks or issuers of sovereign risk. This will include all reserve requirements maintained with central banks.
4. B160_1020 — Credit to sub-sovereign entities: Include credit to emirate/ state / provincial governments, municipal authorities, agencies of the government which do not represent sovereign risk.
5. B160_1030 — Credit to Public sector enterprises: Include credit (Loans and advances of all types) provided to corporate entities which are wholly or majority owned by federal/state governments.
6. B160_1040 to B160_2110: These items are self-explanatory.
7. B160_2120 — Loans collateralised by other assets: Include lease and hire purchase exposures, wherein the underlying equipment or assets provide cover for the credit.
8. B160_3010 to B160_3090 — Geographical distribution of credit: The classification in this section is intended to be mutually exclusive. For example, reporting of credit to borrowers domiciled in the GCC, B160_3040 should not include the credit to borrowers in the DIFC or those in the UAE, because they are reported in the previous three items. Similarly, credit reported in B160_3050 should not include the credit reported in B160_3040 and the previous items.
9. B160_4010 to B160_6030: These items in the sections addressing classification by maturity, sectoral distribution, unfunded credit and currency denomination of credit are self-explanatory, except for those indicated below.
10. B160_5130 — Others: Include all credits made where the borrowers do not lend themselves to be classified under any of the sectors listed under this section.
11. B160_700T — This row titled "Total Credits based on currency denomination" leads to a linked form. To reach the linked form, right-click on the green cells in either of the two columns on the right and choose Linked Form in the pop-up box.
12. The linked form provides for addition of any currencies which the user wishes to use for reporting its credits. 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. The currencies thus chosen can be seen on the right hand side window. 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 credits against the selected currencies.
Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]