Annual impact report requirement: assessed reports for listed projects and self certification for non listed projects, with registration conditions. Regulation 91E requires a Social Enterprise registered with or having raised funds through a Social Stock Exchange or Stock Exchange to submit an annual impact report in the Board's specified format. Listed project reports must be assessed by a Social Impact Assessment Organization employing Social Impact Assessor(s), while non listed project reports may be self certified. A registered but non fundraising Social Enterprise must submit a self certified report, Not For Profit registrants have a limited period without fund raising before needing a listed project, and Social Stock Exchanges may impose additional disclosure parameters.