Annual financial statements and declarations, trust company, investment, fund services and general insurance mediation business (myJFSC Financial Statements)

The facts

Who files

Registered persons under the Financial Services (Jersey) Law 1998 carrying on trust company business, investment business, fund services business or AIF services business, or class P/Q general insurance mediation business. Source

How often

Annually, for each accounting period. Source

Deadline

Within 4 months of the end of the registered person's accounting period (Trust Company and Investment Business Order, Article 9; Fund Services Business Order, Article 8; General Insurance Mediation Business Order, Article 8); the JFSC may permit up to 8 months in special circumstances. Source

Format

Web form, PDF. An online form on the myJFSC portal with balance sheet, profit and loss and declaration fields, plus uploads of the audited financial statements, directors' declaration, auditor's declaration on that declaration, ISA 260 letter, ANLA calculation and (for GIMB) the solvency calculation. Source

How it is filed

Filing route recorded for the JFSC: myJFSC. See how firms file with the JFSC.

Status

In force

Legal basis

• Financial Services (Trust Company and Investment Business (Accounts, Audits and Reports)) (Jersey) Order 2007
• Financial Services (Fund Services Business (Accounts, Audits and Reports)) (Jersey) Order 2007
• Financial Services (General Insurance Mediation Business (Accounts, Audits, Reports and Solvency)) (Jersey) Order 2005
• Trust Company Business Code of Practice
• Investment Business Code of Practice
• Fund Services Business Code of Practice
• General Insurance Mediation Business Code of Practice

Group

Cross-sector: financial statements and declarations

Templates (32)

The tables and forms inside the return. Plain name first, the JFSC's code in brackets.

• Audit opinion (Q3)
• Prepared on a going concern basis (Q4)
• Additional contact for the reporting entity (Q5)
• Directors' declaration: compliance with the regulatory law, Orders and Codes (Q6)
• Directors' declaration: compliance with the relevant Code of Practice (Q7)
• Whether the JFSC has been made aware of the non-compliance (Q8)
• Directors' declaration: AML/CFT compliance (Q9)
• Directors' declaration: details of breaches, material failures or exceptions (Q10)
• Whether breaches, failures and exceptions have been reported to the JFSC (Q11)
• Auditor's report: nothing come to attention indicating the declaration is incorrect (Q12)
• Reporting entity details (Q13)
• Form of rounding used (Q14)
• Non-current assets (Q15)
• Current assets (Q16)
• Non-current liabilities (Q17)
• Current liabilities (Q18)

Fields of the single myJFSC online financial-statements form, as listed in the JFSC's FAQ and guidance (questions 3 to 34; questions 1-2 are about who submits, not form fields). Questions 32-33 are relevant to Category B insurance permit holders, who also use this form; question 34 to GIMB. Source

Validation rules

No published validation rules were found for this return. The FAQ explains what each field and upload means; no published automated cross-check of the submitted figures was found. Source

Public data

No published data from this return was found. No public register of these financial statements was found on the pages checked. Source

Official documents (7)

The JFSC'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.

• FAQs and guidance to uploading financial statements and associated documents to the myJFSC portal

  Instructions · PDF · 824.0 KB · 17 December 2025

  Issued May 2020. Lists the online form's fields (audit opinion, going concern, directors' declaration, balance sheet and P&L lines, ANLA ratio, excess over solvency margin, long term business fund) and the documents a firm confirms it has uploaded (audited financial statements, directors' declaration, auditor's declaration on that declaration, ISA 260 letter, ANLA calculation, Category B insurance solvency calculation, auditors' 6-monthly report on permit conditions, GIMB solvency calculation).

  SHA-256 e355e7e7c590show in fullhide

  e355e7e7c59053503217a87da12c93b3c09edd5ad0e0e5abf52ded5f74b38d35
• Trust Company Business Code of Practice, 1 January 2021

  Legal text · PDF · 335.2 KB · 1 January 2021

  SHA-256 103ce620191dshow in fullhide

  103ce620191d0cd6d2bacdf688aa062e66c8a356d254dc4d18aa8c02d7052097
• Investment Business Code of Practice, 17 January 2022

  Legal text · PDF · 330.9 KB · 17 January 2022

  SHA-256 0f75bc11d6e1show in fullhide

  0f75bc11d6e1f521e43fefaad5d6bc8a302fae6b00f2b0734f348b385878e030
• Fund Services Business Code of Practice, 15 July 2021

  Legal text · PDF · 291.4 KB · 15 July 2021

  SHA-256 55725f57560bshow in fullhide

  55725f57560bf806924706689d005a5b4ead2942001dbc79e92dc2fe398ebd9c
• General Insurance Mediation Business Code of Practice, 1 January 2021

  Legal text · PDF · 259.7 KB · 1 January 2021

  SHA-256 3439fb04c006show in fullhide

  3439fb04c006efb0f9c65ebaf3273748e62bc6c55b27b384937f774b33b9c908
• Solvency calculation for General Insurance Mediation Business

  Template · XLSX · 29.4 KB · 17 December 2025

  SHA-256 94090ba38e1fshow in fullhide

  94090ba38e1f97e262205981322c72b50395620ed397013243a10216eba93729
• Solvency calculations (guidance note, GIMB)

  Instructions · HTML · 31 March 2007

  Issued 31 March 2007. Explains the two solvency calculations (monthly insurance broking account; quarterly and accounting-period-end approved-assets test, due within 30 days). The page's own PDF link (gn-solvency-calculations-form.pdf) answered HTTP 404 on 2026-11-13, so the HTML page is recorded instead.

Sources

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

• jerseyfsc.org/news-and-events/submitting-online-financial-statements/
• jerseyfsc.org/media/3567/jfsc-guidance-faq-financial-statement-may-2020.pdf
• jerseylaw.je/laws/current/ro_183_2007
• jerseylaw.je/laws/current/ro_154_2007
• jerseylaw.je/laws/current/ro_12_2005

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.