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  • 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 2010

    • BR-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 2010

    • Valuation 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 2010

      • BR-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