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Specifications

The return catalogue

Status: Baseline proposed. Legal names, due dates, penalties, and applicability require supervisor confirmation. Version: 0.1 Date: 2026-08-11

Thirty returns form the baseline catalogue. Each is built as a configurable template in Return Studio with form fields, formulas, uploads, certification, and a review checklist. None of them is code.

A specification page is the contract for one return: its fields, its rules with citations, its lifecycle, and its reviewer checklist. It is the document a supervisor signs off and the document the template is configured from. See how to write one.

Spec status

Marker Meaning
✅ Specified — fields, rules, and checklist written and prototyped
🟡 Drafted — structure known, detail outstanding
⬜ Catalogued only — awaiting a design workshop

Catalogue

Prudential and financial

Code Return Frequency Applies to Spec
R01 Prudential Financial Return Quarterly / as directed All securities market intermediaries where applicable ✅
R02 Capital Adequacy Computation Return Quarterly, annually audited Applicable SMIs ✅
R03 Annual Audited Financial Statements Annual All licensed firms ⬜
R04 Management Accounts Return Monthly or quarterly High-risk or selected firms ⬜

Client assets and custody

Code Return Frequency Applies to Spec
R05 Client Money and Client Asset Reconciliation Monthly Dealers, custodians, managers as applicable ⬜
R06 Custody Holdings Return Monthly / quarterly Custodians, trustees, relevant market infrastructure ⬜

AML/CFT/CPF

Code Return Frequency Applies to Spec
R07 AML/CFT/CPF Quarterly Return Quarterly All reporting institutions under supervisor purview ⬜
R08 Suspicious Transaction / Activity Report Log Event driven, periodic summary All licensed firms ⬜
R09 Currency / Large Transaction Report Summary Periodic / event driven Relevant firms ⬜
R10 Beneficial Ownership and PEP Exposure Return Quarterly / event driven All licensed firms ⬜

Governance and risk

Code Return Frequency Applies to Spec
R11 Corporate Governance Return Quarterly / annual All licensed firms ⬜
R12 Compliance Officer and Key Person Return Event driven, annual confirmation All licensed firms ⬜
R13 Risk Management Return Quarterly / annual All licensed firms ⬜
R14 Internal and External Audit Findings Return Quarterly / annual All licensed firms ⬜

Operational resilience

Code Return Frequency Applies to Spec
R15 Operational Risk and Incident Return Event driven, monthly summary All licensed firms ⬜
R16 Outsourcing and Third Party Service Provider Return Annual / event driven All licensed firms ⬜
R17 Business Continuity and Disaster Recovery Test Return Annual / event driven All licensed firms ⬜

Market conduct and trading

Code Return Frequency Applies to Spec
R18 Market Conduct and Complaints Return Monthly / quarterly All client-facing licensees ⬜
R19 Broker Dealer Trading Activity Return Daily / monthly Dealers and brokers ⬜
R20 Settlement Failure and Exposure Return Daily / event driven Dealers, exchanges, CSD participants ⬜

Investment management and collective schemes

Code Return Frequency Applies to Spec
R21 Investment Manager AUM and Portfolio Return Monthly / quarterly Investment managers ⬜
R22 Collective Investment Scheme NAV Return Daily / monthly CIS managers and trustees ⬜
R23 CIS Portfolio Composition Return Monthly / quarterly CIS managers ⬜
R24 Trustee / Custodian Oversight Return Quarterly Trustees and custodians ⬜

Market infrastructure

Code Return Frequency Applies to Spec
R25 Exchange Market Operations Return Daily / monthly Securities exchanges and ATPs ⬜
R26 CSD / Registry Operations Return Daily / monthly CSDs, transfer secretaries ⬜
R27 Listing and Issuer Compliance Return Periodic Exchanges or relevant departments ⬜

Disclosure and licensing

Code Return Frequency Applies to Spec
R28 Environmental, Social and Climate Risk Return Annual / as directed Applicable firms ⬜
R29 Change Notification Return Event driven All licensed firms ⬜
R30 Licence Renewal and Annual Declaration Annual All licensed firms ⬜

What the catalogue tells us about the platform

Reading thirty returns together surfaces requirements no single return would:

Three obligation shapes, not one. R01 is periodic with a due date. R08 and R29 are event driven with no period at all. R19 and R22 are daily, which at market scale is a different volume problem entirely. Cadence needs at least two obligation kinds, and the daily returns may need a submission path that is closer to a feed than a form.

Returns read from Registry, and one writes to it. R10, R11, and R12 report on directors, officers, and beneficial owners that Registry already holds — so the template should pre-populate from master data and ask the firm to confirm or correct. R29 is the inverse: an approved change notification mutates master data. That is the only write of its kind in the platform and needs deliberate design.

Cross-return consistency is pervasive, not exceptional. R02 must reconcile with R01. R05 must reconcile with R06. R22 NAV must reconcile with R23 holdings. Deferred cross-return validation is therefore a core capability, not an edge case — see the open question in Assay.

Attachments carry real weight. R03 is essentially a document return with a thin data wrapper. The platform cannot treat attachments as an afterthought when an audited financial statement is the submission.

Working order

Specs are written in the order the roadmap needs them, not in numeric order. R01 and R02 come first because they exercise the hardest machinery — derived figures, prudential thresholds, prior-period variance, and cross-return consistency — and anything that survives them will survive a governance questionnaire.