PRU-EPRS 1.16 Instructional Guidelines — Form B30 — Income Statement


Form B30 — Profit and Loss Statement is intended to capture the results of operations of an Authorised Firm during the reporting period.


This form is applicable to Authorised Firms categorised under prudential categories 1, 2, 3A, 3B, 3C and 4. This form is not applicable to Islamic Financial Institutions ("IFI") in prudential category 5 and Authorised Firms operating through a Branch in the DIFC. Instead, IFIs and Branches should use the forms B40 and B90 respectively.


The form is designed to capture information pertaining to the Authorised Firm's income, expenses and profit for the reporting period.

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