BR-1.2.3
Past version: Effective from 01 Oct 2018 to 31 Mar 2019
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In addition to the statements required in Paragraph BR-1.2.2,
(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.
(g) Report on the number of hours completed during the previous year in Continuous Professional Development (CPD) via CPD Form in Appendix BR-22 by the approved persons as required under Paragraph TC-1.2.1.
(h) Report listing the names of staff who attended the Financial Advice Programme/course; the names of staff who have successfully completed the courses; and members of staff who are required to undertake the course of study as required under Paragraph BC-11.1.1.
Amended: October 2018
Amended: July 2018
Amended: April 2017
Amended: October 2014
Amended: January 2014
Amended: April 2012
Amended: April 2011
Amended October 2010
October 2007
Amended: July 2018
Amended: April 2017
Amended: October 2014
Amended: January 2014
Amended: April 2012
Amended: April 2011
Amended October 2010
October 2007