PRU-EPRS 1.36 Instructional Guidelines — Form B240 — Balances due from and due to Head Office, Own Branches & Other Banks

Past version: effective from 16/12/2007 - 13/04/2013
To view other versions open the versions tab on the right


Form B240 — This form is designed to capture the data on outstanding balances which are due from and due to banks. This data would include outstanding balances with the head office or other branches of the same bank and outstanding balances with other banks.


This form is applicable to Authorised Firms carrying out banking business. This involves Authorised Firms licensed to accept deposits and provide credit and Authorised Firms classified under prudential category 5 and licensed to manage PSIAs. These include Authorised Firms operating as branches in the DIFC.


The form is intended to capture information pertaining to the outstanding balances with other banks or with respect to its head office or with other branches/sister entities of the bank. The form seeks the data on outstanding balances classified across a specified set of countries / regions and from the rest of world over the reporting period.

Structure of the form in EPRS

B240 is a single form which seeks data on balances due to and due from other banks and from/to the head office classified across the different countries / regions listed in the rows.

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