PRU-EPRS 1.1 Instructional Guidelines — Form B10 — Balance Sheet

Purpose

Form B10The Balance sheet is intended to reflect the financial position of an Authorised Firm at the end of the reporting period.

Applicability

This form is applicable to Authorised Firms categorised under prudential categories 1, 2, 3A, 3B, 3C and 4. This form is not applicable to Authorised Firms operating through a Branch in the DIFC and Authorised Firms managing Unrestricted PSIAs. Instead, Authorised Firms managing Unrestricted PSIAs should use form B20 and Branches should use form B90 along with the respective appendices.

Content

The form is designed to capture information pertaining to the Authorised Firm's on-balance sheet and off-balance sheet assets, liabilities and shareholders' equity at a given point in time.

Structure of the form in EPRS

B10 is presented as a single form.

Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
[Amended] [VER2/04-13]