BR-1.1.2
Past version: Effective from 01 Oct 2014 to 31 Mar 2017
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In addition to the statements required in Paragraph BR-1.1.1,
(a) The external auditor's management letter;
(b) Audited financial statements of all subsidiaries (whether or not consolidated) along with their management letters;
(c) The financing company's group structure and the internal organisation chart;
(d) A list of non-performing and rescheduled credit facilities (including name of customer, country, amount outstanding, net interest income/ profit for the year attributed to profit & loss and the reasons for attributing interest/ profit to income);
(e) A reconciliation statement between the audited financial statements and the relevant prudential returns;
(f) The report on controllers as required under Paragraph GR-4.1.10;
(g) A report on the licensee's close links as required under Paragraph GR-5.1.3;
(h) [This Sub Paragraph was deleted in October 2014];
(i) Any supplementary information as required by the CBB; and
(j) An agreed upon procedures report concerning the completeness of disclosures required by Module PD, Section PD-1.3 and Chapter PD-4 (see also AA-3.2.2).
Amended: October 2014
Amended: April 2014
Amended: July 2013
Added: January 2013
Amended: April 2014
Amended: July 2013
Added: January 2013