2025-12-03

Guidelines on Reporting for Loan and Investment Portfolios, Sustainable Funding, and Climate-Related Risk

The Central Bank of Seychelles requires all commercial banks and non-bank credit granting institutions to report on their loan and investment portfolios, sustainable funding, climate-related physical risk events, and stress testing through the LISC Return. Institutions must classify credits into five categories, maintain specific and general provisioning levels based on past-due status, and write off losses within twelve months of classification. Monthly submissions detailing loan and investment balances are due within fifteen days of month-end, while quarterly reports on sustainable finance and climate risks must be filed by the last working day of each quarter.

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Central Bank of Seychelles

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