13 CFR § 107.650 - Requirement to report portfolio valuations to SBA.

§ 107.650 Requirement to report portfolio valuations to SBA.
Link to an amendment published at 89 FR 3548, Jan. 19, 2024.

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. You must report material adverse changes in valuations at least quarterly, within 45 calendar days following the close of the quarter.

[88 FR 46011, July 18, 2023]