Regulatory Alerts2022-11-01
Instruction Notes for Compiling Form BS100 for Ugandan Commercial Banks
The Bank of Uganda’s Supervision Directorate issues these instruction notes to standardize the compilation and electronic submission of Form BS100, a statutory monthly return for all licensed commercial banks. The document mandates accrual-based balance sheet reporting with assets and liabilities recorded at gross market or fair values, while specifying precise valuation methods for securities, derivatives, repurchase agreements, and foreign currency conversions. It further defines institutional sector classifications, residency criteria, and reporting deadlines (due by the seventh day of each month) to ensure consistent, analytically useful financial data for monetary policy and regulatory oversight.
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