Regulatory Alerts2022-11-01
Bank of Uganda Instruction Notes for Compiling Form MDI 100
The Bank of Uganda’s Supervision Directorate mandates licensed Micro-Finance Deposit Taking Institutions (MDIs) to compile and submit Form MDI 100 electronically by the seventh day of each month. The form requires accrual-based reporting of gross financial and non-financial assets and liabilities in Uganda Shillings, applying market or fair value rules to securities, derivatives, and repurchase agreements. Standardized sector classifications and residency definitions guide compilers in accurately categorizing institutional units, off-balance sheet items, and interest rates to ensure consistent regulatory oversight.
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