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In forceBanking: financial statements and complianceLast checked 13 November 2026

Annual audited financial statements and directors' report, banks (Financial Statements, Banking Code)

A regulatory return listed by the Jersey Financial Services Commission (JFSC), Jersey.

The bank's audited financial statements, directors' report and auditor's reports for its accounting period, which do not replace the prudential return but are reconciled against it. Source

The facts

Who files
Every registered person (JIB or OIB) under the Banking Business (Jersey) Law 1991. Source
How often
Annually, for each accounting period. Source
Deadline
Financial statements must be provided within 3 months of the end of the accounting period for JIBs, and within 4 months for OIBs. Source
Format
PDF, Web form. Uploaded as PDF documents through the myJFSC portal. Source
How it is filed
Filing route recorded for the JFSC: myJFSC. See how firms file with the JFSC.
Status
In force
Legal basis
Group
Banking: financial statements and compliance

Templates (0)

The library lists no templates for this return.

No JFSC-published template: the bank's own audited financial statements, in its own format, are uploaded as a document. Source

Validation rules

No published validation rules were found for this return. The Code sets content requirements, not a published automated check. Source

Public data

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

Official documents (3)

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.

  • Deposit-taking Business Code of Practice: Financial Statements, February 2024

    Legal text · PDF · 130.7 KB · 23 February 2024

    Sets the deadline: within 3 months of the accounting period end for JIBs, 4 months for OIBs.

    SHA-256 b26f492bf4b2show in fullb26f492bf4b279bbaca75ef0c370118f20c7b1dae3ef472ad144192167a7d560
  • 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 fulle355e7e7c59053503217a87da12c93b3c09edd5ad0e0e5abf52ded5f74b38d35
  • Regulated entities

    Other · HTML

    A search tool over regulated firms' names and licences, with no results shown without a search term entered through the page's own script; it publishes names and licence numbers, not returns data.

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 JFSC's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 13 November 2026.