Standard financial and statistical reports

(1) Each Casino Licensee, unless specifically exempted by the Board, shall file monthly and annual reports of financial and statistical data. (2) A licensee in filing the monthly and annual reports shall use such standard reporting forms and instructions as the Board may from time to time approve. (3) Annual reports to the Board shall be based on the calendar year, beginning January 1, and ending December 31. Monthly reports shall be based on calendar months, beginning on the first day and ending on the last day of the month. 138 Gaming Control (4) The reports shall be signed by the Chairman or other chief executive officer, if the Casino Licensee is a company, by a general or designated partner if the Licensee is a partnership, or by the proprietor if the Licensee is a sole proprietorship. (5) Every report to the Board shall be received not later than the required filing date unless specific approval for an extension is granted to the Casino Licensee by the Board. Requests for filing an extension must be submitted to the Board in writing not less than seven (7) days prior to the required filing date. (6) (a) Monthly reports shall be due not later than the 15th calendar day following the end of the month. (b) Annual reports shall be due not later than the 31st March following the end of the year. (7) In the event of a licence termination, change in business entity, or other material change which the Board considers of like effect, the Board may at its discretion require the filing of an interim report, as of the date of occurrence of the event. Any such request shall be made in writing to the Casino Licensee. The due filing date shall be the later of thirty (30) calendar days after notification to the Licensee or thirty (30) calendar days after the date of occurrence of the event, unless an extension is granted in accordance with subregulation (5) above. (8) If the Casino Licensee is not currently an active operator of a casino, the Board may either revise or eliminate the standard reports to be filed by the Licensee. (9) Any adjustments resulting from the annual audit required by Regulation 8 below, shall be recorded in the accounting records of the year to which the adjustment relates. If the adjustments were not reflected in the Casino Licensee’s annual report and the Board concludes the adjustments are significant, a revised annual report may be required from the Licensee. The revised filing shall be due within thirty (30) calendar days after Gaming Control 139 written notification to the Licensee, unless an extension is granted in accordance with subregulation (5) above.