PRU 2.2.22 Instructional Guidelines — Form PIB 9 — Appendix 1 — Large Exposures — Branch
The 20 largest exposures, in absolute terms, to unconnected counterparties should be listed in the first table and the 10 largest exposures, again in absolute terms, to connected counterparties should be listed in the second table.
|9.A1.1||Twenty Largest Exposures (Unconnected)||Include in this table the twenty largest exposures to all types of counterparty except those that are connected to the branch. Exposures to individual, or groups of closely related, counterparties should be reported in descending order by size. Exposures to individual counterparties which constitute a group of closely related counterparties should be reported as one aggregate exposure.|
|A||Counterparty||The identity of a
|B||Unconnected — Financial, Unconnected — Other, Government||The
(i) an Unconnected counterparty or group of
(ii) an Unconnected counterparty or group of
(iii) Central governments and central banks.
|C||Amount of exposure at risk||For exposures arising in the
Exposures should be calculated in accordance with internationally or AAOFI accepted accounting practice.
For exposures arising in the
This is set out in more detail in Rules PIB A4.8.13 to PIB A4.8.31.
|D||Exposure as a percentage of company's equity||The branch should use as the denominator the amount its head office has available as regulatory capital (e.g. financial resources). This is intended to provide DFSA with a guide as to the relative size and importance of the exposure for the financial institution as a whole.|
|E||Specific bad debt provision||Include here the amount of specific bad debt provision that may have been made against a particular exposure.|
|F||Reduction by netting, collateral etc.||As set out in PIB Rule 4.5.6 (d) (ii), the value of an exposure can be reduced through the following:|
|G||Exposure at reporting date after eligible set-offs||Column C less the amounts in Columns E and F.|
|H||Amount of this exposure financed by own assets or unrestricted PSIAs||For
|I||Amount of this exposure financed by restricted PSIAs.||For
|9.A1.2||Ten Largest Exposures (Connected)||Include in this table the ten largest exposures to connected counterparties i.e. the dis-aggregated detail of all connected lending and exposures should be split into different counterparties within the connected group.|
|A - I||Bank or non-bank||As detailed above for the table in for Item No. 9.A1.1|