PRU-EPRS 1.24 Instructional Guidelines — Form B120 — Geographical Distribution of Assets and Liabilities

Purpose

Form B120 is intended to capture the information regarding geographical distribution of assets and liabilities 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, 3C5.

Content

The information reported covers claims, other Exposures, and liabilities booked by the Authorised Firm at the DIFC office and its branches. The level of consolidation for this return should be the same as that for the balance sheet. The positions of the subsidiaries carrying out the Financial Services of Accepting Deposits and Providing Credit are to be consolidated into this return.

Structure of the form in EPRS

The form is split into three linked forms, namely, Part I — Claims Immediate Borrower Basis, Part II — Other and Part III — Liabilities.

In Part I — Claims Immediate Borrower Basis information regarding all the claims and other Exposures are to be entered.

In the second linked form (Part II — Other) mainly the information regarding the risk transfers i.e. claims on immediate borrowers that can be reallocated to the country sector where the final risk lies, i.e., the entity of ultimate risk is to be reported by way of outward and inward risk transfers.

The third linked form (Part III — Liabilities) captures the information regarding the geographical distribution of various liabilities of an Authorised Firm.

Note: A comprehensive list of countries has been provided within the EPRS system. Therefore, for providing country wise breakdown of the amounts right click on the row 'Country Code' in each of the linked forms and select the necessary countries from the list that would appear.

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