Reporting Schedule 2026

Summary

This is CIMA's annual Reporting Schedule for 2026, a form/administrative document setting out the specific due dates during calendar year 2026 (1 January to 31 December 2026, with some early-2027 dates for year-end periods) for prudential reports, statistical returns, AML returns and other financial information that regulated entities must submit to the Cayman Islands Monetary Authority. It is not a new rule or law but a consolidated timetable covering annual, quarterly, monthly and semi-annual filings across CIMA's supervised sectors.

Sectors Covered

• Banks and trust companies
• Development banks
• Credit unions
• Building societies
• Money services businesses
• Mutual funds and private funds
• Mutual fund administrators
• Securities investment business licensees and registered persons
• Company managers/corporate service providers and unrestricted/restricted trusts
• Insurance companies, managers, agents and brokers
• Virtual asset service providers (VASPs)

What Is Listed For Each Entity Type

• Forms: Specific forms are listed for each entity type, e.g., audited financial statements, AML Returns, FAR, Basel III liquidity/NSFR/MLR forms, Travel Rule Returns, and quarterly statistical surveys.
• Deadline: The applicable reporting deadline, often expressed relative to financial year-end or as a fixed calendar date.
• Extension: The maximum extension period available, if any.
• Divisional owner: The CIMA divisional owner responsible for that filing.

• Not all listed reports apply to every entity.
• Entities with bespoke reporting arrangements should continue to follow those arrangements.
• Forms must be submitted promptly within stipulated deadlines.
• Any anticipated difficulty meeting a deadline should be reported to the relevant CIMA divisional owner to seek a formal extension within the stipulated application window.

Because it is a schedule rather than a substantive rule, its content is essentially a comprehensive table of deadlines rather than narrative obligations.

Key obligations

• Reporting institutions must submit all listed forms by the deadlines stipulated in the schedule for their entity type and reporting frequency (annual, semi-annual, quarterly or monthly).
• Entities anticipating difficulty meeting a filing deadline must notify the relevant CIMA Divisional Owner and seek a formal extension within the stipulated application period before the deadline, where extensions are available.
• Institutions subject to bespoke reporting arrangements agreed with CIMA (different forms or frequencies) must continue to follow those special arrangements rather than the standard schedule.
• Banks, trust companies, development banks, credit unions, building societies and money services businesses must file audited financial statements within 3 months of financial year-end (extendable up to 90 days in 30-day increments where permitted).
• Mutual funds, private funds, mutual fund administrators, securities investment business licensees and company managers must file Fund Annual Returns/audited financial statements within 6 months of financial year-end.
• Sector-specific AML Returns must be filed annually by the stated deadlines (e.g., 30 June for banks/credit unions/building societies/development banks/money services businesses, 30 July/31 July for funds administrators, securities, company managers/trusts and insurance, 30 April for VASPs), each preceded by CIMA issuing the return roughly 30-60 days earlier.
• Private Trust Company and Controlled Subsidiary Declarations must be filed on or before 31 January each year, with no extension available.
• Banks must submit periodic Basel III Liquidity Coverage Ratio, Net Stable Funding Ratio and Minimum Liquidity Ratio forms monthly, generally within 5 working days of the stated reporting date.
• VASPs must submit quarterly Financial Returns, Travel Rule Returns and an annual AML Return by the specified dates with no extensions available.

Applies to

Banks, Trust Companies, Development Banks, Credit Unions, Building Societies, Money Services Business, Mutual Funds, Private Funds, Mutual Fund Administrators, Securities Investment Business Licensees, Registered Persons, Company Managers, Corporate Service Providers, Unrestricted Trusts, Restricted Trusts, Insurance Companies, Insurance Managers, Insurance Agents, Insurance Brokers, Portfolio Insurance Companies, Virtual Asset Service Providers (VASPs)

Deadlines

• On or before 31 January each year: Private Trust Company Declaration due
• On or before 31 January each year: Controlled Subsidiary Declaration due
• 3 months after financial year-end: Audited Financial Statements due for banks, trust companies, development banks, credit unions, money services businesses
• 6 months after financial year-end: Fund Annual Return (FAR) and Audited Financial Statements due for mutual funds, private funds and mutual fund administrators; also for securities investment business licensees and company managers
• On or before 30 June each calendar year: AML Return due for Class A/B Banks, Development Banks, Credit Unions and Building Societies (return issued 1 May, 60 days to complete)
• On or before 30 July each calendar year: AML Return due for Mutual Fund Administrators, Securities Full/Registered Persons, Company Managers/CSPs/Trusts (return issued 1 June, 60 days to complete)
• On or before 31 July each calendar year: AML Return due for Insurance sector (return issued 1 June, 60 days to complete)
• On or before 30 April each calendar year: AML Return due for VASPs (return issued 1 March, 60 days to complete); also Relevant Financial Business Self-Declaration Return for Insurance due (issued 1 March)
• 31-Jan-2026: Q4 2025 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, Banks with Controlled Subsidiary Declaration, LBS Survey, DBA Form, and VASP Financial Return-Quarterly due
• 30-Apr-2026: Q1 2026 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, LBS Survey, DBA Form, and VASP Financial Return-Quarterly due
• 31-Jul-2026: Q2 2026 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, Company Managers'/CSP/Unrestricted Trusts Bi-Annual Report, LBS Survey, DBA Form, and VASP Financial Return-Quarterly due
• 31-Oct-2026: Q3 2026 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, LBS Survey, DBA Form, and VASP Financial Return-Quarterly due
• 31-Jan-2027: Q4 2026 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, Banks with Controlled Subsidiary Declaration, Company Managers'/CSP/Unrestricted Trusts Bi-Annual Report, LBS Survey and DBA Form due
• Monthly, 15th of following month (5 working days after reporting date): Basel III Liquidity Coverage Ratio, Net Stable Funding Ratio and Minimum Liquidity Ratio forms due monthly throughout 2026
• 1 January 2026 to 31 December 2026: Period covered by this Reporting Schedule