Notice 610 Submission of Statistics and Returns

MAS NOTICE 610
16 July 2019
Last revised on 16 May 2024
NOTICE TO BANKS
BANKING ACT, CAP 19
SUBMISSION OF STATISTICS AND RETURNS
Introduction

1. This Notice is issued pursuant to section 26(1) of the Banking Act (Cap. 19)
   [“the Act”] and applies to all banks in Singapore.
   Definitions
2. In this Notice, unless the context otherwise requires –
   (a) “Accounting Standards” has the same meaning as in section 4(1) of the Companies Act (Cap. 50); (b) “parent” has the meaning given to that word in the Accounting Standards; (c) [Deleted by MAS Notice 610 (Amendment) 2020] (d) “reporting forms” means the forms annexed to this Notice as “Appendix B1 to M”.
3. The expressions used in this Notice shall, except where defined in this Notice
   or where the context otherwise requires, have the same meanings as in the Act. Submission Requirements
4. A bank in Singapore must furnish the information set out in the reporting forms
   to the Authority and ensure that the information furnished is approved by its chief executive or any person authorised by its chief executive to do so.
5. Subject to paragraphs 6 and 7, every bank must furnish the information set out
   in the reporting forms to the Authority as follows:
   [MAS Notice 610 (Amendment No. 2) 2020]

(a) for information set out in reporting forms that are to be furnished on a monthly basis, no later than 14 days after the last day of each month; [MAS Notice 610 (Amendment) 2020] (b) for information set out in reporting forms that are to be furnished on a quarterly or half-yearly basis, no later than 30 days after the last day of the reporting period to which the form relates; and [MAS Notice 610 (Amendment) 2020] (c) for information set out in reporting forms that are to be furnished on a yearly basis, no later than 3 months after the close of its financial year. [MAS Notice 610 (Amendment) 2020]
6. A bank must furnish the information set out in the reporting forms to the
Authority in accordance with the table in Annex 2 to Appendix A1 (Reporting Frequency). A bank must furnish the information set out in the reporting form in
Appendix B1 Annex 1 on a monthly basis no later than 10 days after the last day of
each month.
[MAS Notice 610 (Amendment) 2020]
7. A bank incorporated in Singapore (other than a foreign-owned bank
incorporated in Singapore) must furnish the information set out in the reporting forms which are to be furnished at both the consolidated and standalone levels, with the Authority, no later than 45 days after the last day of the reporting period to which the form relates.
8. Notwithstanding any of the paragraphs in this notice, if the day on which a bank
has to furnish any information is not a Business day, the bank may furnish the information on the next Business day. [MAS Notice 610 (Amendment) 2020] Effective Date
9. This Notice shall take effect in respect of –
a) the information set out in reporting forms that are to be furnished on a monthly basis and relate to a month that ends on or after 31 July 2021; [MAS Notice 610 (Amendment) 2020] [MAS Notice 610 (Amendment No. 2) 2020]

b) the information set out in reporting forms that are to be furnished on a quarterly basis and relate to a reporting period that ends on or after 30 September 2021; [MAS Notice 610 (Amendment) 2020] [MAS Notice 610 (Amendment No. 2) 2020] c) the information set out in reporting forms that are to be furnished on a half-yearly basis and relate to a reporting period that ends on or after 31 December 2021; and [MAS Notice 610 (Amendment) 2020] [MAS Notice 610 (Amendment No. 2) 2020] d) the information set out in reporting forms that are to be furnished on a yearly basis and relate to a financial year that closes on or after 30 June 2022. [MAS Notice 610 (Amendment) 2020] [MAS Notice 610 (Amendment No. 2) 2020]
10. MAS Notice 610 dated 17 May 2018 is cancelled with effect from 16 July 2019.
11. MAS Notice 610 dated 8 May 2013 is cancelled with effect from 1 July 2021.
[MAS Notice 610 (Amendment) 2020]
[MAS Notice 610 (Amendment No. 2) 2020]
12. [Deleted by MAS Notice 610 (Amendment) 2021]

• Notes on History of Amendments

1. MAS Notice 610 dated 17 May 2018 is cancelled with effect from 16 July 2019.
2. MAS Notice 610 dated 16 July 2019 with effect from 16 July 2019.
3. MAS Notice 610 (Amendment) 2020 with effect from 24 January 2020.
4. MAS Notice 610 (Amendment No. 2) 2020 with effect from 18 August 2020.
5. MAS Notice 610 (Amendment) 2021 with effect from 31 January 2022.
6. MAS Notice 610 (Amendment) 2024 with effect from 1 July 2024.