BR-1.2.3
Past version: Effective from 01 Apr 2017 to 30 Jun 2018
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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 financing facilities (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) 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.
Amended: April 2017
Amended: October 2014
Amended: January 2014
Amended: April 2012
Amended: April 2011
October 2010
October 07
Amended: October 2014
Amended: January 2014
Amended: April 2012
Amended: April 2011
October 2010
October 07