Appendix 3: List of Compulsory Reports and Forms
N 35/2018 STAPrudential reporting and submission deadlines
The Licensed Person must submit the following returns/reports to the Central Bank within the deadlines mentioned hereunder:
| No. | Name of the Return/Report | Frequency | Deadline | Submitted to |
|---|---|---|---|---|
| 1 | Daily Remittance Data - via Daily Remittances Reporting Systems of the Central Bank | Daily | Before the end of next business day | FID via online systems |
| 2 | Submission of ERF 20, 21 & 38 - Online reporting via IRR Systems | Monthly | On or before the 15th of the month following the end of the reporting period | BSD via online systems |
| 3 | Submission of ERF 93 & 94 - Online reporting via IRR Systems | Quarterly | On or before the 15th of the month following the end of the reporting period | BSD via online systems |
| 4 | Statement of Assets and Liabilities and Contra Accounts - Form 1 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 5 | Profit and Loss Account - Form 2 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 6 | Due from/to Banks and Exchange Houses - Form 3 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 7 | Encumbered Placements - Form 4 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 8 | Statement of Borrowings - Form 5 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 9 | Statement of Remittances Payable - Form 6 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 10 | Related Party Transactions - Form 7 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 11 | List of Outstanding Guarantees Issued by Banks/Financial Institutions on behalf of the Exchange House - Form 8 | Monthly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 12 | Statement of Staff Position - Form 9 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 13 | List of Accounts with Banks, Exchange Houses and Financial Institutions outside the UAE - Form 10 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 14 | List of Accounts with Banks, Exchange Houses and Financial Institutions in the UAE - Form 11 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 15 | List of Vostro Accounts - Form 12 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 16 | Currency Exposures - Form 13 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 17 | Exchange Transactions - Form 14 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 18 | List of Branches with Address - Emirate-wise - Form 15 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 19 | List of Branches/Affiliates/Liaison Offices Abroad - Form 16 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 20 | Number of Correspondents (Nostro Accounts) - Form 17 | Quarterly | On or before the 14th of the month following the end of the reporting period | BSD via Email |
| 21 | Bi-Annual Compliance Report from the Compliance Officer as per Paragraph 16.25.5 of Chapter 16 | Bi-Annual | Within four months from the end of the reporting period | BSD and FID |
| 22 | Submission of Auditors’ Report, Financial Statements and Management Letter as per Paragraphs 7.3.4 (a) and 7.3.5 (d) of Chapter 7 | Annual | On or before 31st March of the year following the end of the reporting period | BSD |
| 23 | Submission of External Auditor’s findings based on the Agreed-Upon Procedures on AML/CFT Compliance function as per Paragraph 16.26.2 of Chapter 16 | Annual | On or before 30th April of the year following the end of the reporting period | BSD |
Notes:
- 1.“Annual return/report” means a return/report for the period from 1st January to 31st December of each financial year;
- 2.“Bi-Annual returns/reports” are returns/reports for the six (6) months period ending on 30th June and 31st December of each financial year;
- 3.“Quarterly returns/reports” are returns/reports for the three (3) months period ending on 31st March, 30th June, 30th September and 31st December of each financial year;
- 4.In the case of a startup business, the starting date of a return/report will be the actual date of commencement of business in all above cases;
- 5.The Central Bank reserves the right to alter the format or add/remove the information required in any return/report or introduce additional return(s)/report(s) or discontinue existing return(s)/report(s) at any point in time;
- 6.Form 1 to Form 17 (i.e. items from 4 to 20 of the above table) must be submitted to the Banking Supervision Department via email info.ehs@cbuae.gov.ae only;
- 7.Bi-Annual Compliance Report from the Compliance Officer (i.e. item 21 of the above table) must be submitted to the Banking Supervision Department via email mfo.ehs@cbuae.gov.ae in addition to submitting a hard copy to the FID; and
- 8.Auditors’ Report, Financial Statements, Management Letter and External Auditor’s findings based on the Agreed-Upon Procedures on AML/CFT Compliance function (i.e. items 22 and 23 of the above table) must be submitted to the Banking Supervision Department via email info.ehs@cbuae.gov.ae in addition to submitting the hard copies.