Regulatory Alerts2023-01-01
Bank of Uganda Instructions for SFI Monthly Credit Risk Return
The Bank of Uganda requires Supervised Financial Institutions to submit a monthly credit risk return detailing loan performance, impairment classification, and provisioning under FIA 2004 regulations and IFRS 9 standards. The twelve-schedule report mandates comprehensive data on non-performing loans, expected credit loss components, asset exposure transitions, large exposures, insider facilities, restructured credits, unsecured loans, and digital lending portfolios. Institutions must file the consolidated return within eleven days of each month-end in thousands of Uganda shillings, ensuring all figures reconcile with the BS100 return and undergo external auditor verification.
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