Transcription of GL 015-3 Financial Reporting RSA 28062013
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Issued on: 28 June 2013 Financial Reporting BNM/RH/GL 015-3 Prudential Financial Policy Department Financial Reporting Issued on: 28 June 2013 PART A OVERVIEW .. 1 1. 1 2. Applicability .. 2 3. Legal provision .. 2 4. Effective date .. 2 5. Level of application .. 3 6. Interpretation .. 3 7. Policy documents superseded .. 4 PART B REGULATORY REQUIREMENTS .. 5 8. Compliance with the MFRS .. 5 9. Specific requirements on the application of the MFRS .. 5 10. The use of fair value option for Financial instruments .. 7 11. Minimum disclosure requirements .. 11 PART C REGULATORY PROCESS AND SUBMISSION REQUIREMENTS .. 17 12. Declaration and payment of dividends .. 17 13. Annual Financial statements .. 19 14. Interim Financial reports .. 20 PART D PUBLICATION REQUIREMENTS .. 22 15. Annual Financial statements .. 22 16. Interim Financial reports .. 23 APPENDIX .. 24 Appendix 1 List of policy documents superseded.
BNM/RH/GL 015-3 Prudential Financial Policy Department Financial Reporting Page 3/24 Issued on: 28 June 2013 insurer. 4.2. A licensed person is not allowed to early apply MFRS 9 Financial Instruments for financial years beginning before 1 January 2015.
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