Periodic Filing Guide
The following Guides summarise most of the filing, event-based reporting and notification obligations of various types of registrants and/or licensees pursuant to the Financial Services Commission Act, 2010-21, Securities laws and guidelines. These Guides have been provided for information purposes only.
Type of Entity | Type of Record | Submission Deadline | Legislation | Reference |
Financial Institutions | Quarterly return** | Within 30 days of the end of each quarter | FSCA 2010 | Section 10(1)&(2) |
Reporting Issuer | Interim Financial Statement (first financial year not completed) | Within 60 days of the date on which it is prepared | Securities Regulations, 2002 | Regulation 54 |
Reporting Issuer | Comparative Interim Financial Statements first financial year completed) | Within 60 days of the date on which it is prepared | Securities Regulations, 2002 | Regulation 54 |
Reporting Issuer | Comparative Annual Financial Statements | Within 60 days of the end of the last financial year | Securities Regulations, 2002 | Regulation 55 |
Reporting Issuer | Annual Reports | Within 3 months of the financial year | Securities Act, Cap. 318A | Section 60(1)(a) |
Registrants Other than Traders (Company) | Audited Financial Statements | Within 90 days after the end of each financial year | Securities Regulations, 2002 | Regulation 27 |
Registrants Other than Traders (Individuals) | Audited Financial Statements | Before the 1st of April in each year | Securities Regulations, 2002 | Regulation 27 |
Securities Company not a member of SRO | Record of ledger accounts & calculation of free capital | End of each quarter | Securities Regulations, 2002 | Regulation 25(1) |
Mutual Funds | Statement of prescribed information & Audited Accounts | Within 4 months after the end of the financial year | Mutual Funds Act, Cap. 320B | Section 32(1) |
Mutual Funds | Register of holders | Within 3 months of financial year | Mutual Fund Regulations, 2002 | Regulation 8(c) |
Mutual Funds | Mutual Fund Activity Report | Within 30 days of the end of each quarter | Mutual Funds Act, Cap. 320B | Section 35 |
Mutual Fund Administrators | Audited accounts | Annually | Mutual Funds Act, Cap. 320B | Regulation36(2) |