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In forceBalance sheet and profit and lossLast checked 13 November 2026

Monthly balance sheet (CBK BS)

A regulatory return listed by the Central Bank of Kenya (CBK), Kenya.

The monthly balance sheet of a commercial bank, mortgage finance company or non-bank financial institution's Kenyan business. Other monthly and quarterly returns (CBK/PR3 capital adequacy, CBK/PR4-1 risk classification, CBK/PR5-1 maturity analysis) must reconcile their own asset and capital totals to the figures reported in the CBK BS(M) for the same period, with a reconciliation attached if they differ. Source

Official title: CBK BS(M)

The facts

Who files
All institutions licensed under the Banking Act (commercial banks, mortgage finance companies and non-bank financial institutions). Source
How often
Monthly. Source
Deadline
Not stated on the pages read. The capital adequacy return (CBK/PR3), which must reconcile to the CBK BS(M) for the same period, is due by the 10th day of the following month; no page states whether the CBK BS(M) itself shares that deadline. Source
Format
Other. Filed through the Bankreturns Portal (bankreturns.centralbank.go.ke); the file format of a submission is not stated on the pages read, and the form itself was not found published. Source
How it is filed
Filing routes recorded for the CBK: Bankreturns Portal; Non-Bankreturns Portal. See how firms file with the CBK.
Status
In forceNamed throughout the Prudential Guidelines and the Guidelines on Risk Classification, Capital Adequacy and Financial Statements as the source figure other returns must reconcile to, and confirmed as a monthly return by Banking Circular No. 2 of 2008. No page or document found on the Bank's website sets out the form itself or its completion instructions; it is filed through the Bankreturns Portal. Source
Legal basis
Group
Balance sheet and profit and loss

Templates (0)

The library lists no templates for this return.

No published form was found for the CBK BS(M); it is referred to throughout the Prudential Guidelines but its layout is not shown or linked. Source

Validation rules

No published validation rules were found for this return. No validation rules for this return were found on the Central Bank of Kenya's public pages. Source

Public data

No published data from this return was found. The Bank Supervision Annual Report gives aggregate balance sheet totals for the sector, but does not name the CBK BS(M) as its source; see the regulator's published data, listed on this page. Source

  • Bank Supervision Annual Report

    Added up across firms · PDF

    Published once a year. Chapter 1 gives the structure of the banking sector (ownership and asset base of commercial banks, distribution of branches and ATMs, asset base of microfinance banks, and distribution of forex bureaus and money remittance providers); later chapters give sector-aggregate capital adequacy, asset quality, liquidity and profitability figures. The report does not name which return feeds each table; the returns listed here are matched by subject. Source

Official documents (5)

The CBK'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.

  • Prudential Guidelines for Institutions Licensed under the Banking Act

    Template · PDF · 3.3 MB · 1 January 2013

    22 guidelines (CBK/PG/01 to CBK/PG/22) covering licensing, corporate governance, capital adequacy, risk classification and provisioning, liquidity management, foreign exchange exposure limits, prohibited business, anti-money laundering, external auditors, publication of financial statements, opening and closing places of business, mergers, enforcement, business continuity, agent banking, outsourcing, representative offices, voluntary liquidation, consolidated supervision, stress testing, prompt corrective action and consumer protection. Each guideline annexes the return forms and completion instructions it requires (CBK/PR3, CBK/PR4-1 to CBK/PR4-5, CBK/PR5-1, CBK/PR5-2, CBK/PR6, CBK/PR7-1, CBK/PR7-2, the Third to Sixth Schedules for agent banking, CBK/PR/RO/04, CBK-PR19-1, CBK/IF 8 and CBK/IF 9). Last-modified header 2016-09-01 is a re-upload date; the document itself states January 2013 and no newer version was found on the pages read (a 2026 draft replacement is in consultation; see gaps).

    SHA-256 9c2c9d5eda13show in full9c2c9d5eda13b7791a79d32760a97eb5a326cb6b5109c5af9154b679d820efbb
  • Banking Circular No. 2 of 22 April 2008: end of the test period for the new CBK BS(M) return

    Release note · PDF · 236.7 KB · 22 April 2008

    Confirms the monthly balance sheet return CBK BS(M) and says returns in the new format were, from May 2008, to be submitted through the Electronic Return Transmission Software (ERTS). No current page names the system banks use to file CBK BS(M) today; banks' own pages link only the Bankreturns Portal login page.

    SHA-256 ec89c530390ashow in fullec89c530390a7a60f5c83f2668d0b501a95eff9f6ca5c03ba296eb69fde0cf1e
  • Banking Act (Cap 488)

    Legal text · PDF · 627.3 KB · 25 March 2026

    The Bank's own copy; the 2026-03-25 date is when this copy was last uploaded, not necessarily the date of the latest amendment.

    SHA-256 c9b5b49e5a02show in fullc9b5b49e5a02956bf3ade9098f0e9ca9b4c1624a3c96ded3a894980850f3ff67
  • Legislation and Guidelines

    Guidance · HTML

    Links the Banking Act, the Central Bank of Kenya Act, the Microfinance Act, the Prudential Guidelines, the Risk Management Guidelines, the Basel III liquidity and leverage ratio guideline (and its return templates), and the regulations for digital credit providers, credit reference bureaus and the National Payment System. The Central Bank of Kenya does not publish one consolidated list of all its periodic returns; this page and the Bank Supervision page are the closest anchors.

  • Circulars

    Other · HTML

    The Central Bank of Kenya's banking, microfinance banks and payments circulars, by year. Checked for circulars that change how returns are filed; most circulars concern monetary policy, AML/CFT and conduct matters rather than return formats.

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 own text, and the way Line4 has collected and arranged these records, 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 facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see CBK's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Line4 wrote this page in its own words from the CBK's public website and links to the CBK's own pages as the source; the CBK has not reviewed or endorsed it, so always check the CBK's own published text before relying on it.

Last checked 13 November 2026.