The DFSA Sourcebook - Dubai Financial Services …

1 The dfsa Sourcebook Prudential Returns Module (PRU) PRU-EPRS/VER4/03-15 PRUDENTIAL RETURNS MODULE (PRU) Contents The contents of this module are divided into the following chapters, sections and forms: 1 INSTRUCTIONAL GUIDELINES FOR PIB RETURNS Form B10A Assets Form B10B Off Balance Sheet Exposures Form B10C Liabilities (Domestic) Form B10D Equity Form B10E Liabilities (Branch) Form B20A Assets Islamic Financial Institutions Form B20B Off Balance Sheet Exposures Islamic Financial Institutions Form B20C Liabilities (Domestic) Islamic Financial Institutions Form B20D Equity Islamic Financial Institutions Form B20E Liabilities (Branch)

2 Islamic Financial Institutions Form B20F Analysis of Reserves Movement Islamic Financial Institutions Form B30 Profit and Loss Form B40 Profit and Loss Islamic Financial Institutions Form B50 Expenditure Based Capital Minimum Form B60 Capital Resources Calculation Form B60A Credit Risk Capital Requirement Overview Form B60A1 Credit Risk Capital Requirement Balance Sheet Exposures Form B60A2 Credit Risk Capital Requirement Counterparty Exposures Form B60A3 Credit Risk Capital Requirement Securitisation Form B60B Market Risk Capital Requirement Overview Forms B60B1.

3 B60B2 and B60B3 Market Risk Capital Requirement Interest Rate Risk Form B60B4 Market Risk Capital Requirement Equity Form B60B5 Market Risk Capital Requirement Currency Form B60B6 Market Risk Capital Requirement Options and Commodities Form B60B7 Market Risk Capital Requirement VAR Form B60C Operational Risk Capital Requirement Form B70 Large Exposure Form B80 Liquidity Form B90 LCR Form B120 Interest Rate Risk in the Non-Trading Book Form B130 Credit Activity Form B140 Exposures in Arrears and Provisions Form B150 Loans Restructured Form B160 Investment Activity Form B170 Investment Fair Value Form B180 FX Exposure PRU-EPRS/VER4/03-15 PRUDENTIAL RETURNS MODULE (PRU)

4 Form B190 Funding Schedule Form B200 Funding Concentration Form B210 Wealth management Form B220 Fund and Account management Services Form B230 Dealing Overview and Personnel Form B240 Dealing and Arranging Form B250 Outward Remittance Form B260 Inward Remittance Form B270 Insurance Brokerage Form B280 Staffing and Conduct Form B290 Related Party Schedule Form B300 Leverage Ratio Internal Risk Assessment Process (IRAP) and Internal Capital Adequacy Assessment Process (ICAAP) Form B100 Declaration by Authorised Firm 2 PIB FORMS Form B10A Assets Form B10B Off Balance Sheet Exposures Form B10C Liabilities (Domestic) Form B10D Equity Form B10E Liabilities (Branch) Form B20A Assets Islamic Financial Institutions Form B20B Off Balance Sheet Exposures Islamic Financial Institutions Form B20C Liabilities (Domestic) Islamic Financial Institutions Form B20D Equity Islamic Financial Institutions Form B20E Liabilities (Branch)

5 Islamic Financial Institutions Form B20F Analysis of Reserves Movement Islamic Financial Institutions Form B30 Profit and Loss Form B40 Profit and Loss Islamic Financial Institutions Form B50 Expenditure Based Capital Minimum Form B60 Capital Resources Calculation Form B60A Credit Risk Capital Requirement Overview Form B60A1 Credit Risk Capital Requirement Balance Sheet Exposures Form B60A2 Credit Risk Capital Requirement Counterparty Exposures Form B60A3 Credit Risk Capital Requirement Securitisation Form B60B Market Risk Capital Requirement Overview Forms B60B1.

6 B60B2 and B60B3 Market Risk Capital Requirement Interest Rate Risk Form B60B4 Market Risk Capital Requirement Equity Form B60B5 Market Risk Capital Requirement Currency Form B60B6 Market Risk Capital Requirement Options and Commodities Form B60B7 Market Risk Capital Requirement VAR Form B60C Operational Risk Form B70 Large Exposure Form B80 Liquidity PRU-EPRS/VER4/03-15 PRUDENTIAL RETURNS MODULE (PRU) Form B90 LCR Form B120 Interest Rate Risk in the Non-Trading Book Form B130 Credit Activity Form B140 Exposures in Arrears and Provisions Form B150 Loans Restructured Form B160 Investment Activity Form B170 Investment Fair Value Form B180 FX Exposure Form B190 Funding Schedule Form B200 Funding Concentration Form B210 Wealth management Form B220 Fund and Account management Services Form B230 Dealing Overview and Personnel Form B240 Dealing and Arranging Form B250 Outward

7 Remittance Form B260 Inward Remittance Form B270 Insurance Brokerage Form B280 Staffing and Conduct Form B290 Related Party Schedule Form B300 Leverage Ratio Form B100 Declaration by Authorised Firm 3 INSTRUCTIONAL GUIDELINES FOR PIN RETURNS IN10 Statement of Financial Position IN20 Statement of Calculation of Capital Adequacy IN30 Statement of Financial Performance IN40 Statement of Premiums and Reinsurance Expense IN50 Statement of Claims and Reinsurance and Other Recoveries IN60 Statement of Movement in Insurance Provisions IN70 Statement of Investment Income IN80 Statement of Acquisition Expenses IN90 Reconciliation to Financial Statements IN100 Summary Statement of Operations IN110 Reconciliation of Direct to Total Long-Term Insurance Business IN120 Statement of Direct Long-Term Insurance Business IN130 Statement of Direct Long-Term Insurance Liabilities IN140 Statement of Assets Covering Direct Linked Long-Term

8 Insurance Liabilities IN150 Statement of Assets Covering Non-linked Long-Term Insurance Liabilities and Minimum Capital Requirement IN160 Calculation of Direct Long-Term Insurance Element of Long-Term Insurance Component IN180 Statement of Claims Development IN200 Statement of Underwriting Performance IN210 Statement of Revenue by Jurisdiction PRU-EPRS/VER4/03-15 PRUDENTIAL RETURNS MODULE (PRU) 4 PIN FORMS Form IN10 Statement of Financial Position Form IN20 Statement of Calculation of Capital Adequacy Form IN30 Statement of Financial Performance Form IN40 Statement of Premiums and Reinsurance Expenses Form IN50 Statement of Claims and Reinsurance and Other Recoveries Form IN60 Statement of Movements in Insurance Provisions Form IN70 Statement of Investment Income Form IN80 Statement of Acquisition Expenses Form IN90 Reconciliation to Financial Statements Form IN100 Summary

9 Statement to Operations Form IN110 Reconciliation of Direct to Total Long-Term Insurance Business Form IN120 Statement of Direct Long-Term Insurance Business Form IN130 Statement of Direct Long-Term Insurance Liabilities Form IN140 Statement of Assets Covering Direct Linked Long-Term Insurance Liabilities Form IN150 Statement of Assets Covering Non-Linked Long Term Insurance Liabilities and Minimum Capital Requirement Form IN160 Calculation of Direct Long Term Insurance Element of Long Term Insurance Component Form IN180 Statement of Claims Development Form IN200 Statement of Underwriting Performance Form IN210 Statement of Revenue by Jurisdiction PRU-EPRS/VER4/03-15 PRUDENTIAL RETURNS MODULE (PRU) INTRODUCTION Application Guidance This Sourcebook (PRU) is relevant to a Person to whom PIB or PIN applies.

10 1. Chapter 1 contains instructional guidelines in respect of the forms in Chapter 2. 2. Chapter 2 contains the forms referred to in PIB. 3. Chapter 3 contains instructional guidelines in respect of the forms in Chapter 4. 4. Chapter 4 contains the forms referred to in PIN. D