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BR-1.2.3

Past version: Effective from 01 Oct 2014 to 31 Mar 2017
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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 restructured 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) in accordance with Appendix BR-21;
(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];
(e) A statement of provisions as set out in Paragraph BR-1.2.4, below; and
(f) The remuneration agreed upon procedures as required under Paragraph BR-4A.3.1.
Amended: October 2014
Amended: January 2014
Amended: April 2012
Amended: April 2011
Amended October 2010
October 2007