Annual audited financial statements (Annual Audited Financial Statements, CAC)

The facts

Who files

Every credit acquiring company authorised by the CBC. Source

How often

Annual. Source

Deadline

No later than 4 months from the end of the financial year. Source

Format

PDF. Audited financial statements with the auditor's report; no electronic filing system is named. Source

How it is filed

Filing routes recorded for the CBC: SSM Portal (Information Management System Portal, IMAS); ARTEMIS data exchange mechanism. See how firms file with the CBC.

Status

In force

Legal basis

• Sale of Credit Facilities and Other Related Matters Law of 2015 to 2018 (169(I)/2015, 86(I)/2018), section 17(2)

Group

Credit acquiring companies (national)

Templates (0)

The library lists no templates for this return.

Full statutory financial statements, not a CBC-specific form, so no template items are listed. Source

Validation rules

No published validation rules were found for this return. No published list of validation rules was found. Source

Public data

Published only added up across firms. The CBC publishes aggregated loan-portfolio data for credit acquiring companies and credit servicers (by borrower category, performing/non-performing split, net book value, borrower numbers, and the number and market value of immovable property held), on an annual basis for 2025 and quarterly from March 2026; no firm is named. The link to this specific return is by subject only: the CBC's page does not say the loan-portfolio data comes from the audited accounts rather than a separate supervisory data request. Source

Where it is published (PDF table)

• Aggregate Cyprus banking sector and credit acquiring companies' data (suspended credit facilities)

  Added up across firms · Excel workbook (Notes, TOTAL, by NACE code sheets)

  A dataset on suspended credit facilities for the Cyprus banking sector and credit acquiring companies, last updated for a reference date of 19 June 2020 and compiled every two weeks while published. No individual firm is named. The link to a specific return in this file is by subject only. Source

• Aggregated data for the Credit Servicers (CSs) and Credit Acquiring Companies (CACs) sector in Cyprus

  Added up across firms · PDF table

  Loan-portfolio data for credit servicers and credit acquiring companies: total contractual balance of loans by borrower category and sub-category, performing/non-performing split, net book value, number of borrowers, and the number and market value of immovable property held. Published annually for 2025 and quarterly from March 2026. No individual firm is named. The link to the annual accounts return in this file is by subject only; the CBC's page does not say this loan-portfolio data is drawn from the audited accounts. Source

Official documents (3)

The CBC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

• The Authorisation and Supervision of Credit Acquiring Companies Directive of 2020

  Legal text · PDF · 196.9 KB · 25 September 2020

  Paragraph 10 requires audited financial statements, with the auditor's report, within 4 months of financial year end. A later Greek-only 2022 amendment extended the authorisation and supervision framework to credit servicers; it was not read in detail (see gaps).

  SHA-256 a1671d3c4052show in fullhide

  a1671d3c40520d771a1e41c66bc42d284f6cd17849f60a318fad5b7d3cbbcf04
• Regular publication of aggregated data for the Credit Servicers (CSs) and Credit Acquiring Companies (CACs) sector in Cyprus

  Guidance · HTML

• Credit Servicers and Credit Purchasers

  Guidance · HTML

  Names authorisation, governance and suitability directives shared with credit acquiring companies, and a notification form for passporting credit servicing activities; no periodic return specific to credit servicers is named here.

Sources

Every page and document this return's facts were read from.

• centralbank.cy/images/media/pdf/Directive-439-2020-EN-Credit-Acquiring-25092020.pdf
• centralbank.cy/en/licensing-supervision/credit-servicers
• centralbank.cy/en/licensing-supervision/banks/regular-publication-of-aggregated-data-for-the-credit-servicers-css-and-credit-acquiring-companies-cacs-sector-in-cyprus

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.