A stablecoin issuer offering a yield bearing approved stablecoin must on an annual basis provide the CBB with its yield or reward policy as well as an internal assessment report, approved by the board, on the impact of yield or reward payment on the financial health of the stablecoin issuer. The aforementioned assessment report for a financial year must be provided to the CBB no later than 60 days prior to the start of the reference financial year.