1) Each Licensed Financial Institution shall be required to provide the Central Bank with the statements and reports relating to its financial position.

2) Each Licensed Financial Institution shall be required to provide the Central Bank, within a period not exceeding three (3) months from end of the financial year, or within such period as the Central Bank may specify, with the following:

• a. Copy of the audited balance sheet, showing use of assets and liabilities arising from operations of the concerned institution.
• b. Copy of the audited profit and loss account, and any related notes.
• c. Copy of report of auditors of accounts of the concerned institution.
• d. Copy of report of the board of directors of the concerned institution.

3) The Central Bank may also require the Licensed Financial Institution to provide the following:

• a. Copy of the interim profit and loss account, on semi-annual basis, or for other periods specified by the Central Bank.
• b. Any other additional reports, data or information it deems necessary.