Regulatory Alerts2022-11-01
Instruction Notes for Compiling Form BS100
The Bank of Uganda’s Supervision Directorate mandates licensed credit institutions to compile and submit Form BS100, a statutory return capturing detailed financial and non-financial assets and liabilities across institutional sectors. The updated instructions require accrual-based reporting of gross values by the seventh day of each month, with foreign currency items converted at prevailing rates and marketable securities valued at fair or market prices. It further standardizes the treatment of repurchase agreements, financial derivatives, and residency classifications while providing comprehensive sectoral breakdowns through fourteen schedules and six appendices.
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