BR-1.2 BR-1.2 Quarterly Prudential Reporting
BR-1.2.1
All
licensees must prepare and submit to the CBB, through the Money Changers System (as required by the CBB), a Quarterly Prudential Return (MC-QPR).Amended: October 2018
October 2010BR-1.2.2
The Quarterly Prudential Return must be submitted to the CBB within 30 calendar days of each quarter end (as defined in Rule BR-1.2.4).
Amended: January 2022
Added: October 2010Valuation of Assets and Liabilities
BR-1.2.3
Amounts included within the Quarterly Prudential Return must be determined in accordance with the recognition and measurement principles specified by International Financial Reporting Standards.
October 2010BR-1.2.4
For the purpose of reporting requirements under this Section, the quarter end of a
licensee must be a 3-month period ending on 31 March, 30 June, 30 September or 31 December.October 2010