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)