Regulatory Alerts2022-11-01
Instruction Notes for the Compilation of Form BS110
The Bank of Uganda Supervision Directorate requires all financial institutions to submit Form BS110, a monthly statement detailing income and expenses, by the seventh day following each month-end. The standardized report utilizes dual columns for monthly and financial year-to-date figures, mandates the itemization of any line item exceeding ten percent of its category total, and aligns with external audit scopes to ensure accurate profitability analysis. Institutions must complete the form according to specified line-by-line definitions covering interest income, interest expense, provisions, and non-interest categories to maintain regulatory compliance.
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