PRU-EPRS 1.5 Instructional Guidelines

DCR is defined in Chapter 5 of IFR Module. Authorised Firms are advised to refer to that Module to understand why DCR arises and how it is calculated. Authorised Firms are reminded that DCR only applies in respect of Unrestricted PSIA assets. As noted earlier, this Appendix aggregates totals from the detailed appendices that precede this form.

Item No. Item Instructional Guidelines
B104_010T PSIACOM Credit PSIACOM Credit comprised CRCOM and CPCOM calculated on PSIA assets. It is the sum of item nos. [B104_0110 and B104_0120] below.
B104_0110 CPCOM CPCOM for PSIAU comes from Form B20A5.
B104_0120 CRCOM CRCOM for PSIAU comes from Form B20A2.
B104_ 025T PSIACOM Market The figures for PSIACOM Market are all derived from Form B20A7.
B104_000T Calculation of DCR DCR represents (PSIACOM Credit +PSIACOM Market) * 35%. This figure is transferred to Form B60, item no. B104_000T.
Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
[Amended] [VER2/04-13]