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In forceFinancial leasing companies (national)Last checked 13 November 2026

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

A regulatory return listed by the Central Bank of Cyprus (CBC), Cyprus.

Audited financial statements that let the CBC check a financial leasing company's financial condition. Source

Official title: Financial Leasing Directive of 2017 (Κ.Δ.Π. 58/2017), paragraph 16(2)

The facts

Who files
Every financial leasing company licensed by the CBC. Source
How often
Annual. Source
Deadline
Within 6 months from the end of each financial year, together with the signed audit report. Source
Format
PDF. Audited financial statements with the statutory auditor's signed 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
Group
Financial leasing 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

No published data from this return was found. No data from this return published by the CBC was found on the pages checked. Source

Official documents (2)

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.

  • Financial Leasing Directive of 2017 (Κ.Δ.Π. 58/2017)

    Legal text · PDF · 647.7 KB · 17 February 2017

    Paragraph 16 requires annual audited financial statements within 6 months of financial year end, and an annual Annex A shareholder/ownership template with reference date 31 December, filed by 31 January.

    SHA-256 c5a3ba9e4977show in fullc5a3ba9e497767421b14a5219f800bfca6c1f25d55430d3e191185cf856ff50d
  • The Leasing Law

    Legal text · HTML

    Financial Leasing and the Activities of Financial Companies Law of 2016 (72(I)/2016), amended by 67(I)/2020 and 82(I)/2026 (both Greek-only).

Sources

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

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.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see CBC's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Central Bank of Cyprus (CBC), https://www.centralbank.cy. Documents copied here are unchanged and are available free of charge on the CBC's website. The plain-English summaries are Line4's own; the CBC does not endorse this library.

Last checked 13 November 2026.