[Code of Federal Regulations] [Title 13, Volume 1] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 13CFR107.650] [Page 56] TITLE 13--BUSINESS CREDIT AND ASSISTANCE CHAPTER I--SMALL BUSINESS ADMINISTRATION PART 107_SMALL BUSINESS INVESTMENT COMPANIES--Table of Contents Subpart F_Recordkeeping, Reporting, and Examination Requirements for Licensees Sec. 107.650 Requirement to report portfolio valuations to SBA. You must determine the value of your Loans and Investments in accordance with Sec. 107.503. You must report such valuations to SBA within 90 days of the end of the fiscal year in the case of annual valuations, and within 30 days following the close of other reporting periods. You must report material adverse changes in valuations at least quarterly, within thirty days following the close of the quarter.