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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 13 - Business Credit and Assistance |
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Chapter I - Small Business Administration |
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Part 107 - Small Business Investment Companies |
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Subpart F - Recordkeeping, Reporting, and Examination Requirements for Licensees |
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Reporting Requirements for Licensees |
§ 107.650 - Requirement to report portfolio valuations to SBA.
Latest version.
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§ 107.650 Requirement to report portfolio valuations to SBA.
You must determine the value of your Loans and Investments in accordance with § 107.503. You must report such valuations to SBA within 90 calendar days of the end of the fiscal year in the case of annual valuations, and if you are a Leveraged Licensee within 45 calendar days following the close of other reporting periods. Reinvestor SBICs must report valuations to SBA within 120 calendar days of the end of the fiscal year in the case of annual valuations, and within 120 calendar days following the close of other reporting periods. You must report material adverse changes in valuations at least quarterly, within 45 calendar 30 days following the close of the quarter.