Dubai Financial Services Authority

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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)

Rulebook Modules

Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Module (AML) [VER15/07-18]

Authorised Market Institutions (AMI) [VER18/02-17]

Auditor Module (AUD) [VER3/02-17]

Conduct of Business Module (COB) [VER32/02-19]

Collective Investment Rules (CIR) [VER24/02-19]

Fees Module (FER) [VER20/02-19]

Fund Protocol Rules (FPR) [VER1/02-19]

General Module (GEN) [VER43/02-19]

Glossary Module (GLO) [VER43/02-19]

Islamic Finance Rules (IFR) [VER13/12-18]

Markets Rules (MKT) [VER14/02/19]

Price Stabilisation Module (PRS) [VER7/04-18]

Prudential — Insurance Business Module (PIN) [VER15/01-18]

Prudential — Investment, Insurance Intermediation and Banking Module (PIB) [VER33/02-19]

PIB 1 Application, Interpretation and Categorisation

PIB 2 General Requirements

PIB 4 Credit Risk

PIB 5 Market Risk

PIB 6 Operational Risk

PIB 7 Interest Rate Risk in the Non-Trading Book

PIB 8 Group Risk

PIB 9 Liquidity Risk

PIB 10 Supervisory Review and Evaluation Processes

PIB 11 Disclosure Requirements

PIB App1 Categories of Authorised Firms

PIB App2 General Requirements

PIB App3 Capital

PIB App4 Credit Risk

PIB App5 Market Risk

PIB A5.1 Market Risk Systems and Controls

PIB A5.2 Interest Rate Risk Capital Requirement

PIB A5.3 Equity Risk Capital Requirement

PIB A5.3 Guidance

Derivation of Notional Positions

Depository receipts

Equity Futures and Forwards

Equity Options and Company Issued Warrants

Calculation of the Equity Risk Capital Requirement

The Concentration Test

Standard Method

Simplified Method

PIB A5.4 Foreign Exchange Risk Capital Requirement

PIB A5.5 Commodities Risk Capital Requirement

PIB A5.6 Option Risk Capital Requirement

PIB A5.7 Collective Investment Fund Risk Capital Requirement

PIB A5.8 Securities Underwriting Risk Capital Requirement

PIB A5.9 Use of Internal Models for Market Risk

PIB App6 Calculating the Operational Risk Capital Requirement

PIB App7 Not Used

PIB App8 Not Used

PIB App9 Liquidity

PIB App10 Supervisory Review and Evaluation Processes

PIB App11 Public Disclosure Requirements

Recognition (REC) [VER12/01-18]

Representative Office Module (REP) [VER10/04-18]

Takeover Rules Module (TKO) [VER7/02-16]

Sourcebook Modules

Consultation Papers

Policy Statements

DFSA Codes of Practice

Amendments to Legislation

Financial Markets Tribunal

Connected by Complinet

Location: Dubai Financial Services Authority (DFSA) > Rulebook Modules > Prudential — Investment, Insurance Intermediation and Banking Module (PIB) [VER33/02-19] > PIB App5 Market Risk > PIB A5.3 Equity Risk Capital Requirement > Depository receipts

Depository receipts

PIB A5.3.10

An Authorised Firm^G must treat a depository receipt as a notional position in the underlying equity.

Derived from RM111/2012 (Made 15th October 2012). [VER20/12-12]

PIB A5.3.11

A position in a depository receipt must only be netted against a position in the underlying equity if the equity is deliverable against the depository receipt.

Derived from RM111/2012 (Made 15th October 2012). [VER20/12-12]