Financial Statement Attachment

-Policy-How to Edit a Financial Statement-Definitions and Charts-How to Delete a Financial Statement-How to Add a Financial Statement-Additional ResourcesCompanies must attach the financial statement thatcorresponds to the Period Type, Classification, andPeriod End Date selected under Manage Filings –Financial Statements and Financial Information.This entire attachment must be in one, searchablePDF file. Licensees may not submit this attachmentas a password protected file. If the file is currentlypassword protected, remove the passwordrequirement before attaching it as part of the filing.Figure 1: Financial Statement AttachmentIf an accountant or other accounting professional has prepared the financial statements, companies must alsosubmit the CPA or accountant cover letter with the financial statements. If signatures are required on the letter,regulators will accept them through this submission process.If a company must make an amendment or other change to their most recently submitted financial statementsubmission, they may do so for a particular Fiscal Year and Period Type by selecting the respective Period TypeLink in the Processed Filings list on the Manage Filings – Financial Statements page.Do not submit personal financial statements through the system on the Individual Form (MU2 orMU4) ifrequired in your state. Sole proprietors are required to file financial statements to satisfy Company Form (MU1)license requirements and may submit personal financial statements through NMLS to satisfy theserequirements, if allowed in your state.The financial statement requirement for licensees is separate and different than the financial conditionrequirement as part of the Mortgage Call Report (MCR).

A financial statement that has been audited and represents all components of afinancial statement including balance sheet, cash flow statement, and incomestatement.An unaudited financial statement for which the financial data has been assembled by aCPA or equivalent, but not reviewed for accuracy. May be referred to as Unaudited(Compiled) or Unaudited-Compiled.Audited financial statements of a group (parent and all its subsidiaries) presented asthose of a single entity.Audited or unaudited financial statements for a subsidiary as included in the parentcompany’s consolidated financial statement.A unique identifier assigned by the SEC to companies who file disclosure documentswith the SEC. This number is reported on Company 10K filings as required for publiclytraded companies. Some jurisdictions alternatively refer to this number as the 10K IDnumber. However, the 10K Id number is a filing identifier for the 10K filing and is notused to uniquely identify a company.The generic reference to a financial statement, either audited or unaudited. Thefinancial statement may contain one or more component: balance sheet, cash-flowstatement, statement of income, etc.The type of financial statement required by a jurisdiction in regards to one of thefollowing designations (shown in highest to lowest ranking stringency as they appearin the system): Audited Unaudited (reviewed) Unaudited (compiled) UnauditedThe period end date that corresponds to the financial statement filing. This dateshould correspond to the classification of the financial statement and the fiscal yearend of the company.Any 12-month period a company uses for accounting purposes.The last day of a 12-month accounting period.Numeric values of assets, liabilities & owners’ equity to be entered into the system bythe company in conjunction with submitting a financial statement filing that isclassified as an annual/initial statement.’The amount by which assets exceed liabilities calculated according to GenerallyAccepted Accounting Principles (GAAP).

An unaudited financial statement for which the financial data has been reviewed foraccuracy by a CPA or equivalent. May be referred to as Unaudited (Reviewed)orUnaudited-ReviewedOne or more components of a financial statement (balance sheet, cash flow statement,income statement) that have not been audited.An unaudited financial statement for which the financial data has been assembled by aCPA or equivalent but not reviewed for accuracy.An unaudited financial statement for which the financial data has been reviewed foraccuracy by a CPA or equivalent.Figure 2: Financial Statement & Net Worth Terminology1. Click the Add button (see Figure 3).Figure 3: Financial Statement Attachment2. Click the Browse button; another window displays showing your files.3. Select the Financial Statement document to attach to the filing.4. Click the Open button.5. Click the Save button.

1. Click the Editicon to replace the Financial Statement Attachment.Figure 4: Financial Statement Attachment - Edit2. Click the Browse button.3. Select the Financial Statement document to attach to the filing.4. Click the Open button. The previous Financial Statement will be replaced with the new FinancialStatement.1. Click the Deleteicon to replace the Financial Statement attachment.Figure 5: Financial Statement Attachment - Delete2. Click the OK button to confirm deletion.NOTE: In order to submit the Financial Statement Filing, an attachment must exist. Information Viewable in NMLS Consumer Access Financial Statements Financial Statements Page

A financial statement that has been audited and represents all components of a financial statement including balance sheet, cash flow statement, and income statement. An unaudited financial statement for which the financial data has been assembl