BR-1.2.3

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Oct 01 2007 - Sep 30 2010
Oct 01 2010 - Mar 31 2011
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Past version: Effective from 01 Apr 2012 to 31 Dec 2013
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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 rescheduled loans (including name of customer, country, amount outstanding, net profit income for the year attributed to profit & loss and the reasons for attributing such profit 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
October 2010
October 07

Location:

BR-1.2.3