BR-1.2.3

Versions

Oct 01 2007 - Sep 30 2010
Oct 01 2010 - Mar 31 2011
Apr 01 2011 - Mar 31 2012
Apr 01 2012 - Dec 31 2013
Jan 01 2014 - Sep 30 2014
Oct 01 2014 - Mar 31 2017
Apr 01 2017 - Jun 30 2018
Jul 01 2018 - Sep 30 2018
Oct 01 2018 - Mar 31 2019
Apr 01 2019 - Dec 31 2021
Jan 01 2022

Past version: Effective from 01 Apr 2012 to 31 Dec 2013
To view other versions open the versions tab on the right

In addition to the statements required in Paragraph BR-1.2.2, branches are also required to submit to the CBB within 3 months of the date of their annual audited financial statements the following information:

(a) The external auditor's management letter;

(b) A list of non-performing and rescheduled loans (including name of customer, country, amount outstanding, net interest income for the year attributed to profit & loss and the reasons for attributing interest to income);

(c) A reconciliation statement between the audited financial statements and the relevant prudential returns and monthly statistical returns;

(d) [This Subparagraph was replaced by Paragraph BR-1.2.3A in April 2012]; and

(e) A statement of provisions as set out in Paragraph BR-1.2.4, below.

Amended: April 2012
Amended: April 2011
Amended October 2010
October 2007

Location:

BR-1.2.3