Central Bank Portal for Electronic Submission of Regulatory Returns and Other Statutory Submissions

CENTRAL BANK OF TRINIDAD & TOBAGO Eric Williams Plaza, Independence Square, Port-of-Spain, Trinidad, Trimdad and Tobago Postal Address: P.O. Box 1250 Telephone: (868) 621-CBTT (2288), 235-CBTT (2288); Fax:(868) 612-6396 E-Mail Address: mfo@central-baiik. org. tt Website: www. central-bank. org. tt CIRCULAR LETTER TO: Insurance Companies Registered Under the Insurance Act, 2018 August 4, 2025 REF: CB-OIFI- 2515/2025 CENTRAL BANK PORTAL FOR ELECTRONIC SUBMISSION OF REGULATORY RETURNS AND OTHER STATUTORY SUBMISSIONS A key component of the regulatory framework of the Central Bank of Trinidad and Tobago (Central Bank/Bank) is the timely and accurate submission of regulatory returns and other statutorily required documents (Reports). These Reports are essential in assessing the soundness and stability of regulated financial institutions, as well as the effectiveness of risk management, governance and regulatory compliance across the sector. In this regard, in order to enhance efficiency and strengthen compliance monitoring, the Central Bank now requires all insurers to submit routine statutory Reports via its secure online portal, GoAnywhere. Effective immediately, insurers must upload the specified Reports listed in Appendix I via the GoAnywhere portal, m accordance with the applicable statutory deadlines. Please note that during an initial parallel submission phase, insurers must also continue to submit these Reports using the existmg channels. The Central Bank will provide foimal notice when fhe parallel submission requirement ends. Each Report must adhere to the prescribed file naming convention to ensure a successful upload to the portal. Detailed instmctions for accessing and using the portal are provided in Schedule I. Appendix I outlines the applicable Reports and corresponding naming conventions. Login credentials for GoAnywhere will be issued separately to each insurer, along with a customized list of required submissions based on the insurer's registration classification. Insurers will also receive email notifications once their user accounts have been activated. The Central Bank appreciates your cooperation and anticipates your full compliance with the updated reporting procedure. Should you have any questions, please contact the Bank at insurance re orts centa-al￾bank. or . tt. Yours sincerely \ f David St. Cyr Deputy In pector of Financial Institutions FINANCIAL INSTIT TIONS SUPERVISION DEPARTMENT Att.

SCHEDULE 1

1. Procedure and Timeframe A listing of the Reports to which this Circular Letter applies is set out in the Appendix I. The Central Bank proposes the following procediire and timeframe for the submission of fhe Reports via its secure portal: h s://cbmft.central-bank.or .tt/webclient/Lo in.xhtml For submissions after date of Circular issuance, the Central Bank will be conductmg a Parallel Run in which insurers are required to: i. Upload the Reports in both Excel (where applicable) and PDF formats through the Go-Anywhere data portal. The name of each file to be uploaded must follow the naming convention outlined in Appendix I. PDF submissions must include the signature of the suitably authorized representative of the insurer. Cover letters where required can be included m the PDF submission by using PDF merging software such as Adobe Acrobat Pro. Submit Reports via the current methods. For routine reports, submit via email to insurance re crts central-bank.or .tt and ec the respective Central Bank Relationship Officer. Insurers must continue to submit all hard copy Reports m line with the current protocols in force as required by the Centa-al Bank in its earlier Circular Letters. All submissions remain the property of Central Bank and will be retained in accordance to the Records and Archives policy of the Bank. The Central Bank will advise on the end of the Parallel Run.
2. Instructions for Accessing the New System a. Create a Group Email Address: Company login credentials will be issued separately to each insurer, along with a tailored list of required submissions based on the insurer's registration classification. Each insurer must create a group email address using the credentials provided. The required usemame format is specified in the separate document and follows the sb^icture CBTTReporting@[the entity 's domain]. Once the email address is set up, its creation must be confirmed by sending an email to insurance re crts central-bank. or . tt, stating the institution's name and usemame. The Central Bank will then verify the created email address. Insurers are also required to establish appropriate procedures and controls for managing the use of the email address created. b. Receive Temporary Password: After the email address is verified, an account will be created for the institution utilizing this email address. Once the account is set up, notification emails will be sent to the institution containing a temporary password along with additional login instmctions. Page 1 of 6

The Portal Upon logging into the user portal ht s://cbmft. central-bank. or . tt/webclient/Lo in. xhtml), users will have the following upload options depending on the form type for the Report that is to be uploaded:

1. PDF-only Submissions: For Reports where only the PDF version is required, such as IFRS Statements and Financial Condition Reports
2. Excel (XLSX) and PDF Submissions: For Central Bank issued XLSX Returns with signed PDF copies
3. Excel (XLSX) and INV Submissions: For Credit Exposures Returns (Appendix I specifies the Form Type for each Report.) PGP encrypted is not required for file uploads Process: . Select the appropriate fonn type (PDF only, XLSX and PDF or XLSX and INV) . Select, from the drop down menus, the appropriate option for each required field: o Institution Name o Return Type o Return Date o Submission Type . Drag and drop the file into the designated upload box or use the file browser to select and upload the file. . Ensure submissions follow the recommended naming conventions. . Click the Submit button to fmalize. Upon successful submission: . A confmnation message of successfiil upload will appear on-screen. Support: For assistance, contact your respective Central Bank Relationship Officer and email insurance re arts central-bank. or . tt. Page 2 of 6

APPENDIX I: Compliance Reports Listing (XXXX and MMMYTTf specijy the Institution Code and report date format, respectively) This Table itemizes routine returns and other submissions required to be made by msurers. It contains details regarding the due date as well as the fonn in which submissions must be made. Note: Insurers must precisely follow the naming conventions in the table below for an upload to be successful. Name of Report Annual IA 2018- Insurance Act Annual Returns (Long Term Insurers) Annual IA 2018- Insurance Act Annual Returns (General Insurers) Appointed Actuary's Report Schedules to the Appointed Actuary's Report (Long Tenn Insurers Schedules to the Appointed Actuary's Re ort (General Insurers AML/CFT External Audited Report Description Naming Convention IA 2018 Section 69 & 144 XXXX IA-ANNUAL-RETURN- & 145 (1) LT_V3.1 MMMYYYY IA 2018 Section 69 & 144 XXXX IA-ANNUAL-RETURN- & 145 (1) GEN V3. 1 MMMYYYY IA 2018 Section 158 (1) - XXXX_AAR Vl.O MMMYYYY Long Term Insurers IA 2018 Section 215(1)- General Insurers IA 2018 Section 158 (1) XXXX AAR￾LT VI.0 MMMYYYY IA 2018 Section 215(1) Guideline: Guideline on Anti-Money Laundering and Combatting of Terrorism Financing (Section 4. 1 Dated: A ril XXXX AAR￾GEN VI.0 MMMYYYY XXXX AML￾CFT Vl.O MMMYYYY Frequency Fonn Due Date T e Annual XLSX Within sixty (60) busmess days after the & PDF end of each financial year Annual XLSX Within sixty (60) business days after the & PDF end of each fmancial year Annual PDF Within sixty (60) business days after the end of each fmancial year Annual XLSX Within sixty (60) business days after the & PDF end of each financial year Annual XLSX Within sixty (60) business days after the & PDF end of each financial year Annual PDF Within four (4) months after the end of each financial year Page 3 of 6

10 11 Name of Report Annual IA 2018-Asset Schedule Catastrophe Reserve Fund (unaudited) FATCA Reports Financial Condition Report Description Naming Convention 13, 2018 Financial Obligations Regulations Regulation 10(2)(a) IA 2018 Section 69 & 144 XXXX IA-ASSET- & 145 (1) SCHEDULE VI.0 MMMYYYY LA 2018 Section 45 (1) XXXX CAT-R VI .0 MMMYYYY Frequency Form T Due Date IFRS Financial Statements & Auditor R ort 12 Quarterly Capital Adequacy Returns 13 Insurance Quarterly Returns (VERSION 4. 1) 14 Insurance Quarterly Returns (VERSION 5. 1) 15 Key Personnel Return 16 Statement of unclaimed monies within five days of publication TIEAA Guideline Section 12.3 IA 2018 Section 69 & 144 & 145(1) IA 2018 Section 69 & 144 & 145(1) IA 2018 Section 145 (3) IA 2018 Section 145 (3) IA 2018 Section 145 (3) Circular: Key Personnel Reporting/ Fit and Proper Annual P D IA 2018 Section 197(1) XXXX FATCA￾R_V1. 0 MMMYYYY XXXX_FCR Vl.O MMMYYYY Annual Annual Every three years Annual XXXX_IFRS-S_V1. 0 MMMYYYY Annual XXXX CAPAD V2.0 MMMYYY Y XXXX CB20- CB40 V4. 1 MMMYYYY XXXX CB20- CB40 V5. 1 MMMYYYY XXXX KEY￾PERSONNEL VI.0 MMMYYYY XXXX STATEMENT￾UNCLAIMED￾MONIES VI.0 MMMYYYY Annual XLSX &PDF XLSX &PDF Quarterly Annual XLSX &PDF XLSX &PDF XLSX &PDF XLSX &PDF PDF Within sixty (60) business days after the end of each financial year Within thirty (30) business days after the end of each financial year Every fhree (3) years, within four (4) months after the end of each financial year Base Year: 2020) Within sixty (60) business days after the end of each financial year Within sixty (60) business days after the end of each financial year Within twenty (20) business days after the end of each quarter Within twenty (20) business days after the end of each quarter Within twenty (20) business days after the end of each qiiarter CBTT circulates the due date annually Within five (5) days of publishing unclaimed monies (i.e. within forty-five (45) business days) Page 4 of 6

Name ofRq)ort Description 17 Confirmation of: Remit to IA 2018 Section 197 (5) Central Bank unclaimed monies Naming Convention XXXX UNCLAIMED-MONIES￾REMIT￾CONFIRMATION VI .0 MMMYY YY 18 Quarterly Financial Data for Tobago 19 Quarterly Insurance Survey 20 Balance of Payments Survey Form 21 Quarterly Shareholding Report 22 Reinsurance Arrangements 23 Cybersecurity Self￾Assessment Return 24 Cybersecurity - Action plans IA 2018 Section 11 (1) XXXX_CB40Ti VI.0 MMMYYY Y Central Bank Act Section XXXXX_QIS _V1.0_YYYYQX 54 -- - - Centt-al Bank Act Section XXXXX BOPSPIFINANDINS VI. 3(3)(b)/ 0_YYYYQX Statistics Act Chapter 19:02 IA 2018 Section 145 (7) XXXX_QSR V2.0 MMMYYYY IA 2018 Section 154 (3) XXXX REINSUR￾ARRANGEMENTS VI.0 MMMY YYY Guideline: Cybersecurity XXXX_CYBER￾Best Practices Guideline ASSESSMENT VI.0 MMMYYYY Dated: Sq)tember 2023 Circular: Cybersecurity Best Practices Guideline for Financial Institutions Dated: September 15, 2023 Guideline: Cybersecurity XXXX CYBERSE-ACTION￾Best Practices Guideline PLAN VI.0 DDMMMYYYY Dated: September 2023 Frequency Annual Quarterly Fomi T e XLSX &PDF XLSX &PDF Due Date Within twenty (20) business days after the expiration of the period stated in subsection (3) (forty (40) business days - subsection(l)

• sixty (60) business days - subsection(3) + twenty (20) business da s - subsection 4)) Within thirty (30) working days after the end of each quarter Quarterly XLSX Within fifteen (15) working days after & PDF the end of each quarter Quarterly XLSX Within thirty (30) working days after the & PDF end of each quarter Quarterly XLSX Within twenty (20) business days after & PDF the end of each quarter Aimual PDF Within twenty (20) business days of the expiry of prior reinsurance arrangements or any other change to its reinsurance arrangements Annual PDF By March 31 st of each calendar year Annual PDF By March 31 st of each calendar year Page 5 of 6

Name of Report 25 Claims Schedule 26 Credit Exposures 27 IFRS 17 - Quarterly Capital Adequacy Returns (Parallel Run) 28 IFRS 17-Credit Exposures (Parallel Run) 29 Property Valuation Reports Association of Underwriters: 1 Annual Returns for Association of underwriters 2 Quarterly Returns for Association of Underwriters Description Circular: Cybersecurity Best Practices Guideline for Financial Institutions Dated: September 15, 2023 IA 2018 Section 145(5) IA 2018 Section 145(4) Circular: Integrating IFRS 17 into the Capital Framework and Financial Condition assessment Dated: March 5, 2024 Circular: Integrating IFRS 17 into the Capital Framework and Financial Condition assessment Dated: March 5, 2024 IA 2018 Section 143(5) to (7), valuations are due every three (3 ears IA 2018 Section 244(1) IA 2018 Section 244 (3) Naming Convention Frequency Fonn T Due Date SC_V1. 0 MMMYYYY XXXX CB105i V2. 1 MMMYYYY XXXX PR￾CAPAD V2.0 MMMYYYY XXXX PR￾CBl05i V2. 1 MMMYr^Y XXXX PROPERTY￾VAL Vl. O MMMYYYY Quarterly Every three years XLSX &PDF XLSX &INV XLSX &PDF XLSX &G^V PDF XXXX ASSOCI￾UNDERWRITERS VI.0 MMMYY YY XXXX ASSOCI￾UNDERWRITERS￾QTR_V1.0_MMMYYYY Annual PDF Quarterly PDF Within twenty (20) business days after the end of each quarter Within twenty (20) business days after the end of each quarter For quarterly reporting periods ending on or after Jime 30, 2024 - within twenty (20) business days following the end of the quarterly reporting period For quarterly reportmg periods ending on or after June 30, 2024 - within twenty (20) business days following the end of the quarterly reporting period Due every three (3) years Within six (6) months after the end of each financial year Within twenty (20) business days after the end of each quarter Page 6 of 6