Master Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions - 2024

भारतीय �रज़व र् बक� RESERVE BANK OF INDIA RBI/DoS.DSG/2023-24/110 DoS.DSG.No.10/33.01.001/2023-24 February 27, 2024 All Commercial Banks excluding Regional Rural Banks All Primary (Urban) Cooperative Banks Select All India Financial Institutions (Exim Bank, NABARD, NHB, SIDBI and NABFID) All Non-Banking Financial Companies (excluding Housing Finance Companies) and All Asset Reconstruction Companies Madam/ Dear Sir, Master Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions - 2024 Please refer to paragraph 4 of Statement on Developmental and Regulatory Policies dated August 10, 2023. All Supervised Entities (SEs) are required to submit certain supervisory returns to the Reserve Bank as per various directions / circulars/ notifications issued by the Bank from time to time. 2. In order to create a single reference for all Supervisory Returns and to harmonize the timelines for filing of returns, all the relevant instructions have been rationalised and consolidated into a single Master Direction. In exercise of powers conferred under sub section (2) of section 27 and section 35A of the Banking Regulation Act, 1949 as amended from time to time; Section 56 of the Banking Regulation Act, 1949 and extant provisions of The Banking Regulations (Co-operative Societies) Rules, 1966; extant provisions of Chapters IIIA and IIIB of the Reserve Bank of India Act, 1934; and pursuant to section 12 A of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, the Reserve Bank of India being satisfied that it is necessary and expedient in the public interest to do so, hereby issues this Master Direction hereinafter specified. पय�वे�ण िवभाग, क�द्रीय काया�लय, 17 वी ंमंिजल, मेकर टॉवर- E मेकर आक�ड, कफ परेड, कोलाबा, मुंबई – 400 005 Department of Supervision, Central Office, 17th Floor, Maker Tower E, Maker Arcade, Cuffe Parade, Colaba, Mumbai 400005 टेलीफ़ोन/ Tele: +91 22 2217 7538; ईमेल/email: dsgdosco@rbi.org.in ब�क िहंदी पत्राचार का �ागत करता है।3. The summary of changes introduced in this Direction over the extant instructions is given in Annex I. The list of underlying notifications / circulars which form the basis of this Master Direction and are hereby being repealed (whole or in part) is furnished in Annex II. The set of applicable returns to be filed by SEs and the general description of the returns are compiled and presented in Annex III, with the alternate timelines for returns submission enlisted in Annex IV. Guidance on filing of these returns are available on Bank’s Website under the ‘Regulatory Reporting’ tab. Details of online portals for filing of applicable returns by SEs are given in Annex V. The list of abbreviations used in this Master Direction is provided in Annex VI. 4. It is clarified that submission of other regulatory/statutory returns will not be affected by these Directions. Yours faithfully, (Dr. Vijay Singh Shekhawat) Chief General ManagerMaster Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions - 2024 Particulars Page No. Chapter I Preliminary 1 Chapter II General Guidelines 4 Chapter III Repeal Provisions 8 Annex I Summary of changes to the existing circulars / Directions 9 Annex II List of circulars / notifications repealed with issuance of 12 these Directions Annex III List of applicable returns to be filed by Supervised 15 Entities Annex IV Alternate timelines for submission of select Returns 43 Annex V Details of online portals for submission of returns by 46 Supervised Entities Annex VI Abbreviations 47CHAPTER - I PRELIMINARY 1. Short Title and Commencement 1.1. These Directions shall be called the Master Direction - Reserve Bank of India (Filing of Supervisory Returns) Directions – 2024. 1.2. These Directions shall come into immediate effect. 2. Applicability 2.1. These Directions shall apply to the following entities: (i) All Commercial Banks excluding Regional Rural Banks. Commercial Banks include Public Sector Banks (PSBs), Private Sector Banks (PVBs), Small Finance Banks (SFBs), Payment Banks (PBs), Local Area Banks (LABs) and Foreign Banks (FBs). (ii) All Primary (Urban) Co-operative Banks. (iii) Select All India Financial Institutions (Exim Bank, NABARD, NHB, SIDBI and NABFID). (iv) All Non-Banking Financial Companies [excluding Housing Finance Companies (HFCs)] and all Asset Reconstruction Companies (ARCs). 2.2. The entities mentioned at paragraph 2.1. above shall hereafter be referred to as ‘Supervised Entities (SEs)’ for the purpose of these Directions. 2.3. Commercial Banks and NBFCs shall be required to report data on their domestic and overseas operations, including the operations of IFSC Banking Units (IBUs) and Overseas Banking Units (OBUs), wherever applicable. 2.4. These Directions shall be in addition to, and not in derogation of any other Instructions / Directions issued by the RBI, except for such clauses in the instructions / Directions that have been repealed herein. 13. Definitions 3.1. In these Directions, unless the context otherwise requires, the terms herein shall bear the meanings assigned to them as below: a. Supervisory Returns refer to all periodic / ad-hoc data submitted to RBI in formats prescribed from time to time, irrespective of the technology platform, periodicity and the mode of submission. The list of periodic returns can be obtained from the Bank’s website. b. CRILC refers to a database, i.e., Central Repository of Information on Large Credits (CRILC) as specified in the framework ‘Early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders: Framework for Revitalising Distressed Assets in the Economy’ dated January 30, 2014 and subsequent circulars/ guidelines in this regard. c. CIMS refers to an online platform, i.e., Centralised Information Management System of the RBI for return submission, data dissemination and other related purposes. d. ‘Commercial Banks’ here refers to all banking companies (including banks incorporated outside India licensed to operate in India (‘Foreign Banks’), Local Area Banks (LABs), Small Finance Banks (SFBs), Payment Banks (PBs)), corresponding new banks, regional rural banks (‘RRBs’) and State Bank of India as defined under subsections (c), (da), (ja) and (nc) of section 5 of the Banking Regulation Act, 1949. e. Scheduled Banks refers to banks which are included in the Second Schedule to the Reserve Bank of India Act, 1934. f. Select All India Financial Institutions refers to EXIM Bank, National Bank for Agriculture and Rural Development (‘NABARD’), National Housing Bank (‘NHB’), Small Industries Development Bank of India (‘SIDBI’) and National Bank for Financing Infrastructure and Development (‘NaBFID’) as established by the Export-Import Bank of India Act, 1981; the National Bank for Agriculture and Rural Development Act, 1981; the National Housing Bank Act, 1987; the 2Small Industries Development Bank of India Act, 1989 and the National Bank For Financing Infrastructure and Development Act, 2021 respectively. g. Urban Co-operative Banks (UCBs) refers to all primary co-operative banks as defined under clause (ccv) of subsection 1 of section 56 of the Banking Regulation Act, 1949. h. Non-Banking Financial Companies (NBFCs) refers to a company engaged in the business of financial institution as contained in clause (f) of Section 45 I of the RBI Act, 1934. The ‘Principal Business’ criteria may be referred to as given in RBI’s Press Release No. 1998-99/1269 dated April 8, 1999. i. Base, Middle, Upper and Top Layers NBFCs shall have the same meaning as given in RBI’s notification DoR.FIN.REC.No.45/03.10.119/2023-24 dated October 19, 2023 (Master Direction – Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023) and subsequent clarifications thereon. j. Asset Reconstruction Company (ARC) refers to a company registered with the Reserve Bank under Section 3 of the SARFAESI Act, 2002 for the purposes of carrying on the business of asset reconstruction or securitization, or both. All other expressions unless defined herein shall have the same meaning as have been assigned to them under the Reserve Bank of India Act, 1934, or Banking Regulation Act, 1949, or Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 or Glossary of Terms published by Reserve Bank or as used in commercial parlance, as the case may be. 3CHAPTER – II GENERAL GUIDELINES 4. Substantive Provisions 4.1 . Responsibilities of Board and Senior Management: 4.1.1. The risk data aggregation capabilities and risk reporting practices should be fully documented and subject to high standards of validation that are aligned with bank’s other independent risk management reviews. The validation of risk data aggregation and risk reporting practices shall be conducted using staff with specific IT, data and reporting expertise. Board and senior management should ensure that adequate resources are deployed for the purpose. 4.1.2. The Board and senior management shall include the identification, assessment, and management of data quality risks as part of its overall risk management framework. The framework should include standards for both outsourced and in-house risk data-related processes, policies on data confidentiality, integrity and availability, as well as risk management policies. 4.1.3. While considering any acquisition / divestiture, new product development, IT Change initiatives etc, the due diligence process should consider the impact of such activities on the data aggregation and reporting. In such cases, it should be ensured that data aggregation and reporting facilities are integrated within the existing reporting framework within a timeframe. 4.1.4. The Board and senior management shall ensure that ability of the SE to aggregate and report data at a consolidated level or at any relevant level within the organisation is not hindered by its group structure (eg sub- consolidated level, jurisdiction of operation level). In particular data aggregation and reporting should be independent from the choices a SE makes regarding its legal organisation and geographical presence, subject to the statutory limitations, if any. 44.2. Data Architecture and IT Infrastructure 4.2.1. A SE shall design, build and maintain the data architecture and supporting IT infrastructure for accurate, complete and timely data aggregation and reporting not only in normal times but also during times of stress or crisis. 4.2.2. The data aggregation and reporting practices should be considered an essential part of the SE’s business continuity planning process and subject to a business impact analysis. 4.2.3. Roles and responsibilities should be established among business owners and IT team so as to ensure that the data is kept current and aligned with the data definitions and with the SEs data reporting policies. 4.2.4. SEs should ensure that resources and IT infrastructure is adequate to meet a broad range of on-demand, ad hoc reporting requests, including requests during stress / crises situation and to meet supervisory queries. Supervisors expects the SEs to be able to generate subsets of data based on requested scenarios. For example, the SE should be able to accurately aggregate data on exposure for a particular period for a specific industry cluster in a district. 4.3. Accuracy and integrity in reporting 4.3.1. All returns / risk reports should be reconciled with SEs own sources, including accounting data where appropriate, to ensure accuracy and completeness of the same. 4.3.2. SEs should strive to achieve a higher degree of automation in generation of data for filing of returns. 4.3.3. SEs shall maintain proper records of sources and aggregation rules for generating returns’ data. 4.3.4. SEs are expected to measure and monitor the accuracy of data and to develop appropriate escalation channels and action plans to rectify any deterioration in data quality. 4.4. Timelines for filing of Returns: SEs shall submit the applicable returns as given in Annex III, with accurate and complete data, strictly within the prescribed timelines. 54.4.1. The timelines for submission of returns, in general, will depend on the frequency at which the return is to be submitted. The principles for the same is tabulated below: Periodicity Reference Date Timeline for Return Submission On or before Wednesday of the Weekly Friday of the week following week 15th and Last day (28th/ Within 7 days from the Reference Fortnightly 29th/ 30th/ 31st) of the Date respective month Last day (28th/ 29th/ 30th/ Within 15 days from the Reference Monthly 31st) of a respective Date month Last day of the Calendar Within 21 days from the Reference Quarter (i.e., March 31st, Date Quarterly June 30th, September 30th, and December 31st) March 31st, and Within 21 days from the Reference Half yearly September 30th Date Within 21 days from the Reference Yearly March 31st Date Note: 1) All audited returns, wherever applicable, shall be filed within 5 working days from the date of signing of the Auditor’s report in terms of section 134 of the Companies Act, 2013 (solo/ group level as per applicability of the return), as applicable. 2) All ad-hoc returns/ data must be submitted within the timelines as indicated in the communication issued by the RBI. 4.4.2. Alternate Timelines The return submission timelines mentioned in Para 4.4.1 above are applicable for all returns except as mentioned in Annex IV. 4.5. Ad-Hoc / Additional Returns: The RBI may introduce new returns / withdraw existing returns (both ad-hoc/ regular) for submission by SEs and inform such entities suitably. 4.6. Mode of submission of Returns: SEs shall submit all the returns through online mode in the formats and in the manner as communicated to them (See Annex III), unless specified otherwise. Returns submitted in hard copy format through hand delivery/ post/ courier, or in soft copy format through e-mails, shall not be accepted (i.e., would not be deemed to have been submitted by SEs), unless prescribed. As a contingency measure, in case of non-availability of on-line portals, SEs may be 6advised to submit the returns through email. However, SEs shall re-submit the return through online mode soon after its availability. 5. Penalties: All the SEs shall furnish the correct and true information in the returns prescribed in the Directions within the stipulated timelines. In case any SE is found in violation of these Directions, the Reserve Bank may take necessary action including imposition of a penalty / fine under the extant provisions of the Banking Regulation Act, 1949 or the Reserve Bank of India Act, 1934 or the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, as the case may be. 7CHAPTER – III REPEAL PROVISIONS 6. Repeal Provisions 6.1. With the issuance of these Directions, the relevant clause(s) in the instruction / guideline / circular as listed in Annex II stand repealed. 6.2. Notwithstanding the abovementioned repeals, anything done, or any action taken or purported to have been done or taken, or any direction given, or any proceeding taken or any penalty or fine imposed under the repealed enactments shall, insofar as it is not inconsistent with the provisions of these Directions, be deemed to have been done or taken under the corresponding provisions of these Directions. 8ANNEX I Summary of changes to the existing circulars / Directions The revisions made under this Directions are summarised below: I. Changes in instructions for Commercial Banks Return Name Existing guidelines Revised guidelines All Audited Returns Within 7 days from the Within 5 working days from the date of completion of date of signing of the Auditor’s statutory audit of books report in terms of section 134 of the of accounts. Companies Act, 2013. Balance Sheet For Audited Return - For Audited Return - Within 5 Analysis (BSA) – Immediately on working days from the date of Annual Return completion of statutory signing of the Auditor’s report in audit of books of terms of section 134 of the accounts. Companies Act, 2013. Interest Rate Returns for the quarter Returns for all the months shall be Sensitivity Return ending months i.e., submitted within 15 days. (IRS) June, September, December and March may be submitted within in 21 days. Allocation of The timelines are One month for the banks to update branches to Statutory specified every year. the allocated branches online in the Branch Auditors Confidential Letter on AAS system of the RBI from the (SBAs) by Public Appointment of SBAs is date of the appointment of SBAs. Sector Banks (PSBs) issued by the RBI to each PSB separately. Half yearly/ Quarterly As and when provided Within 21 days (inclusive) from the Review of Accounts of by SCAs. date of receipt of the report from the Public Sector Banks – SCAs in the matter. Review Report by Statutory Central Auditors (SCAs) Half yearly/ Quarterly As and when provided Within 21 days (inclusive) from the Review of Accounts of by SCAs. date of receipt of the report from the Public Sector Banks – SCAs in the matter. Review of Accounts Local Area Banks ‘Two senior officials may LABs shall nominate a senior (LABs) - Designating be designated who officer (of rank of General Manager would be responsible for officials responsible or equivalent) to coordinate the the correct compilation for correct and timely compilation of the data and to be and timely submission submission of data of the returns and who 9Return Name Existing guidelines Revised guidelines would be fully responsible to the Reserve Bank for responsible for the submission of the returns in time. information furnished therein.’ II. Changes in instructions for UCBs Return Name Existing guidelines Revised Guideline Form B Return to be submitted on Return to be submitted on all Reporting Fridays as all Reporting Friday as per per applicable RBI applicable RBI Calendar, Calendar and on last last Friday of the Calendar Friday of the Calendar Month, and on 31st March. Month. ALM 2 and ALM 3 10 days for Scheduled Return to be submitted (Fortnightly) UCBs for ALM3 return, within 7 days from the no prescribed timeline for Reference date returns submission OSS 1, OSS 2, OSS 3, Timeline for returns Return to be submitted OSS 4, OSS 5, OSS 6, submission - 30 days within 21 days from the OSS 7, OSS 8, PSA, MIS, from the Reference Date Reference Date FORM VI, CRILC (UCBs) Form Advances and Timeline for returns Return to be submitted Investment, submission – 15 days within 21 days from the from the Reference Date Reference Date Form II Timeline for returns Return to be submitted submission - 20 days within 15 days from the from the Reference Date Reference Date III. A. Changes in instructions for NBFCs Return Name Existing Revised Timelines Timelines DNBS01, DNBS03, DNBS4A, Within 15 days Within 21 days from the DNBS07, DNBS11, DNBS12, from the Reference Date DNBS13, and DNBS14 Reference Date DNBS02 Frequency - Frequency - Quarterly Annual 10Return Name Existing Revised Timelines Timelines Timeline - Within Timeline - Within 21 days 60 days from from Reference Date Reference Date DNBS4B Within 10 days Within 15 days from the from the Reference Date Reference Date DNBS08 - CRILC (Main) Within 21 days Within 15 days from the from the Reference Date Reference Date III. B. Changes in NBFCs’ Returns applicability as per Scale Based Regulations (SBR) As per RBI’s notification DoR.FIN.REC.No.45/03.10.119/2023-24 dated October 19, 2023 (Master Direction – Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023), the Regulatory structure for NBFCs shall comprise of four layers. Accordingly, the schedule of returns for NBFCs has been revised to reflect the applicability as per these four layers and the revised framework. The revised applicability is reflected in Annex III of this Direction. 11ANNEX II List of circulars / notifications repealed with issuance of these Directions With the issuance of these Directions, the instructions/guidelines contained in the following circulars/notifications, issued by the Reserve Bank stand repealed. Sr. Subject Circular/ Reference/ Notification No. Date No For Commercial Banks (excluding RRB) and select AIFIs 1. Section 27(2) of the D.O.No.DOS.PS.SRS.Bks.01/15.02.80 February 28, 1995 Banking Regulation Act, 0/94-95 1949 - Supervisory Reporting System for Banks 2. Supervisory Reporting DOS.No.OSM.SRS.BKS.74/15.02.800/ November 23, System - DSB Returns 95-96 1995 (First Tranche) 3. Supervisory Reporting DOS/OSM.SRS.BKS.208/15.02.800/96 March 21, 1997 System - DSB Returns - -97 Offsite Monitoring and Surveillance 4. Introduction of Second DBS.BC.No.OSMOS.2/33.01.001.15/9 July 17, 1999 Tranche of DSB 8-99 Returns 5. Supervisory Reporting DBS.CO.No.OSMOS.BC.5/33.01.001/1 August 12, 1999 System – DSB Returns- 999-2000 Data Quality 6. Exposure to Sensitive DBS.CO.No.OSMOS.BC.7/33.01.001/1 September 15, Sectors 999-2000 1999 7. Annexure -1 of “Report DBS.No.FBC.BC.34/13.12.001/99- April 6, 2000 of the Working Group 2000 on Supervision of Foreign Branches of Indian Banks – Reporting System for Overseas Branches of Indian Banks” 8. Supervisory Reporting DBS.CO.OSMOS.BC.37/33.01.001/199 June 16, 2000 System - DSB Returns 9-2000 (Second Tranche) 9. Off-site Monitoring and DBS.No.OSMOS.BC.1/33.01.001/2000 July 5, 2000 Surveillance System - -01 DSB Returns 10. Supervisory Reporting DBS.No.OSMOS.BC.4/33.01.001/2000 October 18, 2000 System – Offsite -01 Monitoring and Surveillance 12Sr. Subject Circular/ Reference/ Notification No. Date No 11. Supervisory Reporting DBS.CO.OSMOS.BC.2/33.01.001/2001 September 27, System- Off-site -02 2001 Monitoring and Surveillance (OSMOS) – DSB Returns- Changes in the Input Module 12. Supervisory Reporting DBS.No.BC.OSMOS.3/33.01.021/2001 September 28, System- DSB Returns -02 2001 (First Tranche) 13. Supervisory Reporting DBS.CO.OSMOS.BC.No.16/33.01.001/ May 17, 2003 System Offsite 2002-03 Monitoring and Surveillance (OSMOS) DSB Returns Changes in the Input Module. 14. Off-site Monitoring and DBS.CO.OSMOS.BC.No.20/33.01.001/ May 04, 2005 Surveillance (OSMOS) - 2004-05 DSB Returns - Time for Filing the Returns. 15. Co-ordinated DBS.CO.OSMOS.DO.No.12701/33.01. March 25, 2010 Compilation Exercise 035/2009-10 for Financial Soundness Indicators. 16. Revised IRS (Interest DBS.CO.OSMOS.BC.No.12601/33.01. April 10, 2012 Rate Sensitivity under 001/2011-12 Traditional Gap Analysis) Return. For UCBs 17. Off-site Supervisory UBD.No.OSS.SUB.Cir.3/18.00.00/2003 February 14, 2004 System for Primary -2004 (Urban) Co-operative Banks 18. Off-site Supervisory OSS.PCB.Cir.47/18.00.00/2003-04 May 26, 2004 System for Primary (Urban) Co-operative Banks 19. Reporting of Large DoS.OSMOS.No.4633/33.05.018/2019- January 16, 2020 Exposures to Central 20 Repository of Information on Large Credits (CRILC) – UCBs 20. Para 27 applicable to RBI/FIDD/2020-21/72 September 04, UCBs of “Master Master Directions 2020 Directions – Priority FIDD.CO.Plan.BC.5/04.09.01/2020-21 Sector Lending (PSL) – 13Sr. Subject Circular/ Reference/ Notification No. Date No Targets and Classification” 21. Para 5.1.3 and Para DCBR.CO.BPD.(PCB) MC July 1, 2015 5.5.5 of the “Master No.13/13.05.000/2015-16 Circular on Exposure Norms and Statutory/ Other Restrictions – UCBs”. 22. Para 5.3.1 and para DoR.CRE.REC.No.27/07.10.002/2023- July 25, 2023 5.4.1 of the “Master 24 Circular - Management of Advances – UCBs” 23. Para 8 of the UBD.PCB.Cir.No.3/12.05.001/08-09 September 17, “Guidelines on Assets- 2008 Liability Management (ALM) System in Tier II UCBs (other than Scheduled UCBs)” 24. DCM return- Data on UBD.No.DS.PCB.CIR.31/13.01.00/200 February 16, 2002 Call and Notice money 1-02 For NBFCs 25. Master Direction- Non- Master Direction September 29, Banking Financial DNBS.PPD.02/66.15.001/2016-17 2016 Company Returns (Reserve Bank) Directions, 2016 14ANNEX III List of applicable Returns to be filed by Supervised Entities The list of applicable Returns to be filed by all the Supervised Entities (Commercial banks, select AIFIs, NBFCs and UCBs) through designated online portal(s) to RBI as per prescribed frequency and timelines stipulated under paragraph 4.2. of chapter II, is given in Table 1 below. Table 1: List of Returns to be filed by all the Supervised Entities S. Name of Return Periodicity Reference date Applicability No A. Returns for Commercial Banks 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ All SCBs 31st August/ 30th including SFBs Monthly September/ 31st but excluding October/ 30th Return on Asset Liability PBs November/ 31st 1A and Off-Balance Sheet December/ 31st Exposures (ALE). January/ 28th or 29th February as applicable 31st March/ All SCBs 30th June/ including SFBs Quarterly 30th September/ and LABs but 31st December excluding PBs 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ Return on Assets, 31st August/ 30th 1B Liabilities and Exposure – Monthly September/ 31st All PBs PBs October/ 30th November/ 31st December/ 31st January/ 28th or 29th February as applicable 31st March/ All SCBs 30th April/ Return on Asset Quality (Section-9 only) 2 Monthly 31st May/ (RAQ) (excluding SFBs 30th June/ and PBs) 31st July/ 15S. Name of Return Periodicity Reference date Applicability No 31st August/ 30th September/ 31st October/ 30th November/ 31st December/ 31st January/ 28th or 29th February as applicable 31st March/ All SCBs 30th June/ (including SFBs Quarterly 30th September/ but excluding 31st December PBs) and LABs 31st March/ All SCBs Return on Operating 30th June/ (including SFBs 3A Quarterly Results (ROR) 30th September/ but excluding 31st December PBs) and LABs 31st March/ Return on Operating 30th June/ 3B Quarterly All PBs Results (ROR) – PBs 30th September/ 31st December 31st March/ All SCBs Risk Based Supervision 30th June/ (excluding SFBs 4 Quarterly Return (RBS) 30th September/ and PBs) and 31st December LABs 15th March/ 15th April/ 15th May/ 15th June/ 15th July/ All SCBs 15th August/ Fortnightly (excluding SFBs 15th September/ and PBs) 15th October/ 15th November/ 15th December/ 15th January/ 5 Liquidity Return (LR) 15th February 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ All SCBs Monthly 31st August/ 30th including SFBs September/ 31st and PBs October/ 30th November/ 31st December/ 31st January/ 28th or 16S. Name of Return Periodicity Reference date Applicability No 29th February as applicable Return on Capital 31st March/ Adequacy - Basel-I 30th June/ All LABs, SFBs 6A Quarterly (RCA-1) 30th September/ and PBs 31st December 31st March/ All SCBs Return on Capital 30th June/ 6B Quarterly (excluding SFBs Adequacy-III (RCA - III) 30th September/ and PBs) 31st December 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ Return on Interest Rate 31st August/ 30th All SCBs Sensitivity- (IRS)- 7 Monthly September/ 31st including SFBs Traditional Gap & October/ 30th and PBs Duration Gap November/ 31st December/ 31st January/ 28th or 29th February as applicable 31st March/ All SCBs Return on Large Credits 30th June/ (including SFBs 8 Quarterly (RLC) 30th September/ but excluding 31st December PBs) and LABs 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ All SCBs Central Repository of 31st August/ 30th (including SFBs 9 Information on Large Monthly September/ 31st but excluding Credits (CRILC) – Main October/ 30th PBs) and LABs November/ 31st December/ 31st January/ 28th or 29th February as applicable All SCBs Red Flagged As and As and When (including SFBs 10 Account/Fraud Borrowers when basis Basis but excluding Return (RFA/Fraud) PBs) and LABs All SCBs Return on Defaulted Friday of the (including SFBs 11 Weekly Borrowers (RDB) Week but excluding PBs) and LABs 17S. Name of Return Periodicity Reference date Applicability No All SCBs including SFBs Return on Ownership and 31st March/ and PBs. 12 Half Yearly Control (ROC) 30th September For FBs, only Section 2 (part c and part d) Return on Subsidiaries/ 31st March/ All SCBs, Where 13 Half Yearly JV/ Associates (RoS) 30th September applicable Consolidated Prudential 31st March/ All SCBs, Where 14 Half Yearly Return (CPR) 30th September applicable All SCBs Balance Sheet Analysis (including SFBs 15 Yearly 31st March (BSA) and PBs) and LABs 31st March/ All SCBs having Return on Asset Liability 30th June/ overseas 16 and Off-Balance Sheet Quarterly 30th September/ operations Exposures (ALO) 31st December (excluding FBs) 31st March/ All SCBs having Return on Large 30th June/ overseas 17 Quarterly Exposures (RLE) 30th September/ operations 31st December (excluding FBs) 31st March/ All SCBs having Return on Country 30th June/ overseas 18 Exposures and Maturity Quarterly 30th September/ operations (CEM) 31st December (excluding FBs) 31st March/ All SCBs having Return on Profitability 30th June/ overseas 19 Quarterly (ROP) 30th September/ operations 31st December (excluding FBs) Equity Investment in Friday of the 20 Weekly Select 11 Banks1 Capital Market Week 31st March/ All SCBs Return on Connected 30th June/ (including SFBs 21 Quarterly Exposure (RCE) 30th September/ and PBs) and 31st December LABs 31st March/ All SCBs Leverage Ratio Return 30th June/ 22 Quarterly including SFBs (LRR) 30th September/ and PBs 31st December 31st March/ All SCBs Large Exposure 30th June/ including SFBs 23 Quarterly Framework Return (LEF) 30th September/ but excluding 31st December PBs 1 AXIS Bank, Bank of Baroda, Bank of India, Canara Bank, HDFC Bank, ICICI Bank, Indian Overseas Bank, J & K Bank, Punjab National Bank, State Bank of India, Union Bank of India. This return is to be submitted on DCS portal (https://datacollector.rbi.org.in/). 18S. Name of Return Periodicity Reference date Applicability No 31st March/ 30th April/ 31st May/ Monthly 30th June/ (Sheets 31st July/ BLR 1, 31st August/ 30th 2,4,5, and September/ 31st All SCBs 6) October/ 30th Basel Liquidity Returns including SFBs 24 November/ 31st (BLR) but excluding December/ 31st PBs January/ 28th or 29th February as applicable 31st March/ Quarterly 30th June/ (Sheet BLR 30th September/ 3 and 7) 31st December Additional Data on Loan 31st March/ portfolio, Branch Profile 30th June/ 25 Quarterly All SFBs and Financial Inclusion 30th September/ (LBFI) 31st December 31st March/ Return on Complaints 30th June/ 26 Quarterly All SFBs and PBs (RoComp) 30th September/ 31st December 31st March/ Return on Investment 30th June/ 27 Quarterly All PBs Portfolio (RIP) 30th September/ 31st December 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ Monthly Return on All SCBs 31st August/ 30th information related to including SFBs 28 Monthly September/ 31st Stressed MSME Sub- but excluding October/ 30th ordinate Debt Scheme PBs November/ 31st December/ 31st January/ 28th or 29th February as applicable All Financial 31st March/ Conglomerates Report on financial 30th June/ 29 Quarterly for which RBI is conglomerates 30th September/ the Principal 31st December Regulator 19S. Name of Return Periodicity Reference date Applicability No Long Form Audit Report (LFAR) (i.e. for the bank / all Indian Offices of All SCBs foreign bank as a whole) (including SFBs 30 Yearly 31st March and the relative agenda and PBs) and note, together with the LABs Board's views or directions All SCBs Half-Yearly Review of 31st March/ (including SFBs 31 Half-yearly Investment Portfolio 30th September and PBs) and LABs Allocation of branches to Statutory Branch Auditors 32 Yearly 31st March All PSBs (SBAs) by Public Sector Banks (PSBs) Half yearly/ Quarterly Review of Accounts of 31st March/ Public Sector Banks – Half yearly / 30th June/ 33 All PSBs Review Report by Quarterly 30th September/ Statutory Central Auditors 31st December (SCAs) Half yearly/ Quarterly 31st March/ Review of Accounts of Half yearly / 30th June/ 34 All PSBs Public Sector Banks – Quarterly 30th September/ Review of Accounts 31st December 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ All SCBs 31st August/ 30th including SFBs, Return on Digital Banking 35 Monthly September/ 31st PBs and LABs Units (DBUs) October/ 30th having Digital November/ 31st Banking Units December/ 31st January/ 28th or 29th February as applicable All PSBs, PVBs, select FBs, and SFBs 36 Daily Liquidity Data2 Weekly 2 This return is to be submitted on DCS portal (https://datacollector.rbi.org.in/). 20S. Name of Return Periodicity Reference date Applicability No B. Returns for Select AIFIs 31st March/ Report on Asset and 30th June/ 37 Quarterly Select AIFIs Liabilities (ALE-FI) 30th September/ 31st December 31st March/ Return on Capital 30th June/ 38 Adequacy - Basel-I - Quarterly Select AIFIs 30th September/ (RCA1-FI) 31st December 31st March/ Return on Operating 30th June/ 39 Quarterly Select AIFIs Results (ROR-FI) 30th September/ 31st December 31st March/ Return on Asset Quality 30th June/ 40 Quarterly Select AIFIs (RAQ-FI) 30th September/ 31st December 31st March/ Return on Large Credits 30th June/ 41 Quarterly Select AIFIs (RLC-FI) 30th September/ 31st December 31st March/ Return on Ownership and 30th June/ 42 Quarterly Select AIFIs Control (ROC-FI) 30th September/ 31st December 31st March/ Return on Connected 30th June/ 43 Quarterly Select AIFIs Lending (RCL-FI) 30th September/ 31st December 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ Central Repository of 31st August/ 30th 44 Information on Large Monthly September/ 31st Select AIFIs Credits CRILC - Main October/ 30th November/ 31st December/ 31st January/ 28th or 29th February as applicable Red Flagged As and 45 Account/Fraud Borrowers As and when Select AIFIs when basis Return (RFA/Fraud) Return on Defaulted Friday of the 46 Weekly Select AIFIs Borrowers (RDB) Week 21S. Name of Return Periodicity Reference date Applicability No C. Returns for UCBs All Reporting Form – B Fortnightly Fridays as per (Statement of External RBI Calendar All Scheduled 47 Liabilities and Core The Last Friday UCBs Monthly Assets) of the Month Yearly 31st March 31st March/ 30th April/ 31st May/ 30th June/ 31st July/ Form – I 31st August/ 30th (Statement on 48 Monthly September/ 31st All UCBs Compliances with CRR October/ 30th and SLR) November/ 31st December/ 31st January/ 28th or 29th February as applicable 31st March/ 30th April/ 31st May/ 30th June/ Form – ll 31st July/ (Statement of Unsecured 31st August/ 30th 49 Loans and Advances to Monthly September/ 31st All UCBs Directors/ Firms in which October/ 30th they have Interest) November/ 31st December/ 31st January/ 28th or 29th February as applicable 31st March/ Form – Vl 30th June/ 50 (Statement on Offices in Quarterly All UCBs 30th September/ India) 31st December Form – VIII (Statement of Unclaimed 51 Deposit Accounts not Yearly 31st December All UCBs operated more than 10 years) Form – IX Last Friday of (Asset & Liabilities as at Monthly the Calendar 52 All UCBs the close of business on Month last Friday of the Month) Yearly 31st March 22S. Name of Return Periodicity Reference date Applicability No 31st March/ OSS - 1 30th June/ 53 (Statement on Assets Quarterly All UCBs 30th September/ and Liabilities) 31st December 31st March/ OSS - 2 30th June/ 54 Quarterly All UCBs (Statement on Earnings) 30th September/ 31st December 31st March/ OSS - 3 30th June/ 55 (Statement on Asset Quarterly All UCBs 30th September/ Quality) 31st December 31st March/ OSS - 4 30th June/ 56 (Statement on Non- Quarterly All UCBs 30th September/ Performing Assets) 31st December OSS - 5 31st March/ (Statement on Segment/ 30th June/ 57 Quarterly All UCBs Sector-wise Advances) 30th September/ 31st December 31st March/ OSS - 6 30th June/ All UCBs 58 (Statement on Connected Quarterly 30th September/ Lending) 31st December 31st March/ OSS - 7 30th June/ 59 (Statement on Capital Quarterly All UCBs 30th September/ Adequacy) 31st December OSS - 8 60 (Statement on Bank Yearly 31st March All UCBs Profile) 31st March/ PSA Return All UCBs except Quarterly/ 30th June/ 61 (Statement on Priority Salary Earners’ Yearly 30th September/ Sector Advances) UCBs 31st December ALM Returns Last Reporting Friday of the Monthly Scheduled UCBs month as per RBI Calendar All Non- 62 Scheduled UCBs (a) ALM 1 Last Reporting (other than those (Statement of Interest Friday of the having deposits Rate Sensitivity (IRS)) Quarterly Quarter as per less than ₹100 RBI Calendar Crore and operating in single district). 23S. Name of Return Periodicity Reference date Applicability No (b) ALM 2 All Reporting (Statement of Short-Term Fortnightly Fridays as per Scheduled UCBs Dynamic Liquidity RBI Calendar (STDL)) All Reporting Fortnightly Fridays as per Scheduled UCBs RBI Calendar (c) ALM 3 Last Reporting (Statement of Structural Friday of the Non – Scheduled Liquidity (SL)) Quarterly Quarter as per UCBs RBI Calendar MIS Returns (a) MIS 1 (Statement on Doubtful, Loss or Suit filed account of ₹1 crore 31st March/ 63 & above) 30th June/ Quarterly Scheduled UCBs 30th September/ (b) MIS 2 (Statement on 31st December Wilful defaults of ₹25 lakh & above) Form-Advances and Investments (a) Statement showing details of Advances against Security of 31st March/ Shares/ Debentures 30th June/ 64 Quarterly All UCBs (b) Statement on 30th September/ Information in respect 31st December of Loans & Advances to Bank’s Directors (c) UCB's Investment in other UCBs / Institutions All Reporting Daily Call and Notice 65 Fortnightly Fridays as per All UCBs Money Operations (DCM) RBI Calendar UCBs with Total 31st March/ Central Repository of Assets ₹500 30th June/ 66 Information on Large Quarterly crores and above 30th September/ Credits (CRILC) - UCBs 31st December D. Returns for NBFCs 31st March/ i. NBFC - Upper DNBS01-Important 30th June/ 67 Quarterly Layer (NBFC- Financial Parameters 30th September/ UL), 31st December 24S. Name of Return Periodicity Reference date Applicability No ii. NBFC - Middle Layer (NBFC-ML) [except NBFC- Core Investment Companies (CICs)] NBFCs in Base 31st March/ Layer [except DNBS02 - Important 30th June/ Peer-to-Peer 68 Financial Parameters Quarterly 30th September/ Lending platform (NBFCs – BL) 31st December Companies (NBFC – P2Ps)] i. NBFC-UL, 31st March/ ii. NBFC -ML DNBS03- Important 30th June/ 69 Quarterly [except NBFC- Prudential Parameters 30th September/ CICs] 31st December i. NBFC-UL, ii. NBFC-ML [except Standalone Primary Dealers (SPDs)], and iii. NBFC-BL with asset size of ₹100 crore and above 31st March/ a. DNBS04A- Short Term solely or at Group 30th June/ Dynamic Liquidity (STDL) Quarterly level, [excluding 30th September/ – Quarterly Type-I NBFCs, 31st December and Non- Operative Financial Holding 70 Companies (NOFHCs), P2Ps, AAs, and Mortgage Guarantee Companies] 31st March/ i. NBFC-UL, 30th April/ ii. NBFC-ML 31st May/ [except b. DNBS04B-Structural 30th June/ Standalone Liquidity & Interest Rate Monthly 31st July/ Primary Dealers Sensitivity – Monthly 31st August/ (SPDs)], and 30th September/ iii. NBFC-BL with 31st October/ asset size of ₹100 30th November/ crore and above 25S. Name of Return Periodicity Reference date Applicability No 31st December/ solely or at Group 31st January/ level, [excluding 28th or 29th Type-I NBFCs, February as and Non- applicable Operative Financial Holding Companies (NOFHCs), P2Ps, AAs, and Mortgage Guarantee Companies] 31st March/ DNBS07 - ARCs 30th June/ 71 Important Financial Quarterly ARCs 30th September/ Parameters 31st December 31st March/ 30th April/ i. NBFC-UL, 31st May/ ii. NBFC -ML 30th June/ (except NBFC- 31st July/ CICs), and 31st August/ iii. NBFC-BL DNBS08 – CRILC-Main 30th September/ which are NBFC- 72 Monthly (NBFCs) 31st October/ ICC, NBFC-MFI, 30th November/ NBFC-Factors 31st December/ having asset size 31st January/ of ₹500 crore and 28th or 29th above solely or at February as Group level applicable i. NBFC-UL, ii. NBFC -ML (except NBFC- CICs), and iii. NBFC-BL DNBS09-CRILC Weekly Friday of the which are NBFC- 73 Weekly – RDB return Week ICC, NBFC-MFI, NBFC-Factors having asset size of ₹500 crore and above solely or at Group level DNBS10-Statutory All NBFCs and 74 Auditor Certificate (SAC) Yearly 31st March ARCs Return 26S. Name of Return Periodicity Reference date Applicability No 31st March/ DNBS11-CICs - 30th June/ 75 Important Financial Quarterly 30th September/ NBFC-CICs Parameters 31st December 31st March/ DNBS12-CICs - 30th June/ 76 Important Prudential Quarterly NBFC-CICs 30th September/ Parameters 31st December 31st March/ DNBS13 - Overseas 30th June/ 77 Quarterly All NBFCs Investment Details 30th September/ 31st December NBFCs- Peer-to- 31st March/ DNBS14- P2Ps- Peer Lending 30th June/ 78 Important Financial & Quarterly platform 30th September/ Prudential Parameters Companies 31st December (NBFCs-P2P) 79 Form A Certificate Annual 31st March All NBFCs E. Returns for all Supervised Entities All CBs 31st March/ (excluding FBs)/ Financial Soundness 30th June/ 80 Quarterly select AIFIs/ Indicators (FSI) 30th September/ UCBs/ NBFCs/ 31st December ARCs F. Fraud Monitoring and Vigilance Monitoring Returns All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and As and when NBFC-BL which FMR - I (Report on Actual As and 81 the fraud is are NBFC-ICC, or Suspected Frauds) when detected NBFC-MFI, NBFC-Factors having asset size of ₹500 crore and above All CBs and select AIFIs, All UCBs, As and when NBFC-UL, any NBFC -ML, and FMR - III (Update of Form As and 82 development NBFC-BL which FMR-I) when occurs in FMR-1 are NBFC-ICC, details NBFC-MFI, NBFC-Factors having asset size 27S. Name of Return Periodicity Reference date Applicability No of ₹500 crore and above All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and 31st March/ FMR - IV (Report on NBFC-BL which 30th June/ 83 Dacoities / Robberies / Quarterly are NBFC-ICC, 30th September/ Theft / Burglaries) NBFC-MFI, 31st December NBFC-Factors having asset size of ₹500 crore and above 31st March/ VMR - I (Report on Action 30th June/ All PSBs and 84 Plan on Anti-Corruption Quarterly 30th September/ Select AIFIs Measures) 31st December 31st March/ VMR - II (Report on the 30th June/ 85 Quarterly All PSBs Security Arrangements) 30th September/ 31st December VMR - III (Report on 31st March/ Action Taken against 30th June/ All PSBs and 86 Employees involved in Quarterly 30th September/ Select AIFIs Frauds and Corrupt 31st December Practices) II. General Description of Returns A. Returns to be filed by Commercial Banks (CBs) 1. Return on Asset Liability and off-Balance Sheet Exposures (ALE): ALE return contains the granular breakup of asset and liability items along with details regarding off-balance sheet and derivative exposures. 2. Return on Asset Quality (RAQ): RAQ contains asset classification and provisioning for the advances and investment portfolio of the banks. This return also contains sector-wise granular break up of credit and investment portfolio. 3. Return on Operating Results (ROR): ROR return collects data on quarterly reporting of profit and loss statement, which contains granular break-up of interest income and interest expenses. 284. Risk Base Supervision Return (RBS): RBS captures information on rating-wise distribution of standard advances, rating-wise distribution of non-SLR investments, sale of loans and securitization, credit card business carried out by the bank or through its subsidiaries, housing finance and details of infrastructure finance. 5. Liquidity Return (LR): The LR return on Structural Liquidity includes behavioural maturity profile of various components of on / off-balance sheet items on the basis of assumptions and trend analysis supported by time series analysis having five parts, viz. (i) ‘Domestic Currency – Indian Operations’, (ii) ‘Foreign Currency – Indian Operations’, (iii) ‘Combined Indian Operations – Domestic and Foreign Currency’ i.e. solo bank level, (iv) ‘Overseas branch Operations–Country-Wise’ and (v) ‘For Consolidated Bank Operations’. 6. a. Return on Capital Adequacy - Basel-I (RCA-1): RCA-1 return collects information on capital adequacy. It captures details on computation of capital base, computation of risk weighted assets and risk-based capital as per BASEL - I Capital Adequacy Framework. b. Return on Capital Adequacy-III (RCA - III): RCA-III return collects data on computation of capital base, computation of risk weighted assets and risk-based capital as per BASEL - III Capital Adequacy Framework. 7. Return on Interest Rate Sensitivity- (IRS): IRS return captures the banks’ exposure to the interest rate risk, traditional gap and duration gap analysis. 8. Return on Large Credits (RLC): Section 1 of RLC captures information of all individual borrowers (excluding banks) having exposure in excess of 15% of regulatory capital or a minimum of top fifty large borrowers. In section 2, all borrower groups having total exposure in excess of 30 % of bank’s capital funds or a minimum of fifty large borrower groups should be reported irrespective of the percentage of such exposure to bank’s capital funds; Section 3 captures exposure to top twenty exposure to banks irrespective of the percentage of such exposures to the bank’s capital funds. 299. Central Repository of Information on Large Credits (CRILC) – Main: This return captures credit information of borrowers having aggregate fund-based and non-fund-based exposure of ₹5 crores and above. In case, any entity to whom the return is applicable does not have any borrower with aggregate exposure of ₹5 crores and above for a reporting month, it shall submit a ‘NIL’ return. 10. Red Flagged Account/ Fraud Borrowers Return (RFA): This return contains data on RFA/ borrowers classified as Fraud and their exposure. 11. Return on Defaulted Borrowers (RDB): This return captures information of defaulted borrowers. It has two sections, reporting of borrowers defaulted during the week and reporting of borrowers moved out of default category during the week (Global Operations) containing details like borrower PAN, borrower name, date of default, funded amount outstanding as on reporting date, non-funded amount outstanding as on reporting date, total amount outstanding (funded + non- funded) as on reporting date. In case, any entity to whom the return is applicable does not have any large borrower with default move-in/ move-out positions during the week, it shall submit a ‘NIL’ return. 12. Return on Ownership and Control (ROC): ROC captures details of ownership pattern of the bank and details of Executive / Whole Time Directors and Non- Executive Directors including details of other companies in which any of such officials are interested along with nature of interests. 13. Return on Subsidiaries/JV/Associates (ROS): The report contains information/ data on financial performance, large exposure in excess of 10% of capital funds and ownership details of each subsidiary / joint venture / associate of banks. 14. Consolidated Prudential Return (CPR): CPR contains consolidated prudential information at the level of the group to which the supervised bank / institution belongs and is derived from the consolidated balance sheet and profit and loss account, prepared as per extant guidelines on preparation of Consolidated Financial Statements. For reporting in CPR, the consolidation may exclude group companies which are engaged in (a) insurance business and (b) Businesses not 30pertaining to financial services. Investment in RRBs sponsored by banks would be treated as per extant Guidelines for Consolidated Accounting and other quantitative methods to facilitate Consolidated Supervision. 15. Balance Sheet Analysis (BSA): BSA return captures audited accounts of the bank with notes on accounts. This return contains total capital and liabilities, assets, details of capital, reserves and surplus, deposits, cash and balances, investments, advances, fixed assets, contingent liabilities and profit and loss details, interest earned, other income, interest expended and operating expenses, quantum-wise gross NPA. 16. Return on Asset Liability and Off-Balance Sheet Exposures (ALO): Branch- wise break up of assets and liabilities on the basis of residual maturity / next repricing date, gap, off-balance sheet exposures, unreconciled entries with other branches, with other Indian banks branches in same foreign centre and accounts with other banks. 17. Return on Large Exposures (RLE): This return captures the reporting of large exposures and investments made during the quarter and is divided into three sections- listing of customers having limits or outstanding of US$ 5 million & above, listing of new customers having limits or outstanding of US$ 1 to 5 million and investments made during the quarter amounting to more than US$ 1 million. 18. Return on Country Exposures and Maturity (CEM): CEM captures country-wise concentration of credit exposures at each overseas geography. 19. Return on Profitability (ROP): ROP captures the profitability numbers for the current quarter and the cumulative position (YTD) of all the overseas branches. 20. Equity Investment in Capital Market: This return is submitted by select banks on weekly basis to report amount of equities purchased and sold from / in the capital market during the relevant week. 3121. Return on Connected Exposure (RCE): The return ‘Intra-Group Transactions and Exposures’ is merged with Return on Connected Lending (RCL) return and the merged return is called as Return on Connected Exposure. 22. Leverage Ratio Return (LRR): This return captures data on the key drivers of Basel III leverage ratio. 23. Large Exposure Framework Return (LEF): This return captures details about Bank's large exposures to counterparties, Bank's exposure with values equal to or above 10% of Tier 1 Capital, Bank’s other exposures and exempted exposures. 24. Basel Liquidity Return (BLR): The BLR contains seven returns viz. BLR 1, BLR 2, BLR 3, BLR 4, BLR 5, BLR 6 & BLR 7 and captures data on the unencumbered HQLAs that can be converted into cash to meet liquidity needs for a 30 calendar- days’ horizon under a significantly severe liquidity stress scenario specified by supervisors. It also contains data on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR). 25. Additional Data on Loan portfolio, Branch Profile and Financial Inclusion: This return captures additional data on loan portfolio. It includes sectoral loan portfolio divided into following categories: A. Priority Sector a. Agriculture b. Small and marginal farmers c. Landless farmers d. Sharecroppers e. MFIs f. Other loans (i) Micro & Cottage industries (ii) Small units/ industries (iii) Medium units / industries (iv) Loans to traders/ professionals etc. (v) Housing loans (vi) Auto loans 32(vii) Gold loans (viii) Other loans B. Non-priority sector loans 26. Return on Complaints (Old Name - Return on Customer Grievance and Redressal): This return collects data on customer complaints registered in Small Finance Banks and Payments Banks. It collects details on nature of customer complaints, channel-wise receipt of complaints, disposal of complaints during the quarter, awards passed by the Banking Ombudsman (BO), time taken for addressing complaints and actions taken based on complaints. 27. Return on Investment Portfolio: This return contains information on profile of Investment Portfolio. It contains information on quality of investment portfolio as per category of investments, like SLR investments, debt securities, and equities. Exposure to Banks with information about (counterparty bank name, counterparty bank domicile, total exposure, total exposure as % of outside liabilities) is also covered in the return. 28. Monthly Return on information related to Stressed MSME Sub-ordinate Debt Scheme: This return contains information on ‘Personal Loans sanctioned to promoters of distressed MSMEs under ‘Credit Guarantee Scheme for Subordinate Debt- CGSSD’. It contains identifier information of promoters and the eligible MSME and operational information on the loan sanctioned under CGSSD and the MSME loan account. 29. Report on Financial Conglomerates (FINCON): This return is submitted by designated Financial Conglomerates (FC) to the Principal Regulator. This return captures information on Specified Financial Intermediaries (SFIs), Non-specified Financial Intermediaries (NSFIs) and Non-Financial Entities (NFEs) of FC. Return contains information on group structure, important financial parameter, intra-group transactions & exposures, and governance & miscellaneous qualitative parameters. 30. Whole Bank Long Form Audit Report: This return captures information on Long Form Audit Report (LFAR) (i.e. for the bank / all Indian Offices of foreign bank as 33a whole) and the relative agenda note, together with the Board's views or directions. It has information about Large/Irregular/Critical Advance Accounts. 31. Half-Yearly Review of Investment Portfolio: This return captures information on qualitative/ quantitative review of entire investment portfolio of the bank for the half year. 32. Allocation of branches to Statutory Branch Auditors (SBAs) by Public Sector Banks (PSBs): Public Sector Banks are required to upload the details of branches allocated to their SBAs, on an annual basis, in the Auditor Allocation System (AAS) application maintained by the Bank. 33. Half yearly/ Quarterly Review of Accounts of Public Sector Banks – Review Report by Statutory Central Auditors (SCAs): Statutory Central Auditors of PSBs are required to conduct half yearly/quarterly review of their accounts. The review report qualifies the accompanying financial results of the banks and certifies that the accompanying statement of unaudited financial results of the banks were prepared in accordance with accounting standards and the relevant prudential norms issued by the Reserve Bank of India and does not contain any material misstatement 34. Half yearly/ Quarterly Review of Accounts of Public Sector Banks – Review of Accounts: Public Sector Banks are required to submit the information on half yearly/quarterly review of their accounts as per the prescribed format. The review contains information on income and expenditure parameters. 35. Return on Digital Banking Units (DBUs): This return captures the status of performance of the DBUs established by applicable Banks on the aggregate level and also detailed metrics like number of digital services offered, availability of these services, infrastructure related parameters, number of transactions and their amount done through DBUs. 36. Daily Liquidity Return: This return captures daily outstanding balances in various types of deposits accounts, borrowings from the RBI/ market, Reverse Repo, intra- 34day liquidity facility from the RBI, net flows from payments and settlement systems, etc. B. Returns to be filed by Select All-India Financial Institutions 37. Report on Asset and Liabilities (ALE-FI): This return contains information on assets and liabilities of financial institutions such as capital, reserves, borrowing, other liabilities, off-balance exposures, contracts/ derivatives, derivatives from risk perspective, turnover of foreign exchange for domestic, overseas and global operations. 38. Return on Capital Adequacy - Basel-I (RCA1-FI): This return contains information on Capital Adequacy of financial institutions. It includes information for capital base, computation of capital base, undisclosed reserves, risk weight assets & exposures, contingents credits exposure, contracts & derivatives, risk weighted assets for trading book and global position on reference date. 39. Return on Operating Results (ROR-FI): This return contains information on operating results of financial institutions. It has income, expenses, earnings before provisions & taxes, net profit & retained earnings for domestic, overseas and global operations. 40. Return on Asset Quality (RAQ-FI): This return contains information on asset quality of financial institutions. It includes portfolio analysis (gross loans & advances), classification of risk assets, change in asset quality profile, restructured advances, impaired credits, shifting of investments, qualities of securities portfolio, securities portfolio, export credit, sectoral credit, industry breakup, other details of Non-SLR securities, exposure to MFIs and SHGs, country risk, sensitive sector details. 41. Return on Large Credits (RLC-FI): This return contains information on large credits given by financial institutions. It includes details of exposure to large individual borrowers, large group borrowers and top twenty exposures in their global operations. 3542. Return on Ownership and Control (ROC-FI): This return contains information on ownership and control of financial institutions such as ownership pattern, board of directors/key executive officers and particulars of auditors. 43. Return on Connected Lending (RCL-FI): This return contains information on Subsidiaries/ Associates/ Affiliates and connected lending of financial institutions. It includes information like credits/ exposure to subsidiaries & associates, credits/ exposure to significant shareholders and/or their "Interests/Related Firms", credits/exposures to directors and managers, interest of directors and managers and credits/ exposure to their interested enterprises. 44. Central Repository of Information on Large Credits CRILC – Main: Same as return for Commercial Banks. 45. Red Flagged Account/Fraud Borrowers Return (RFA/Fraud): Same as return for Commercial Banks. 46. Return on Defaulted Borrowers (RDB): Same as return for Commercial Banks. C. Returns to be Filed by Urban (Primary) Cooperative Banks (UCBs) 47. Form B - Statement of External Liabilities and Core Assets: Form B contains details of liabilities and assets with the banking system and others in India. Data on demand and time deposits from bank, deposits other than from banks, borrowings, balances with banks, cash in hand, investments in India & bank credit in India are to be reported in this return. 48. Form - I - Statement of Compliance with CRR and SLR: Form - I captures data on CRR and SLR requirements. 49. Form – II: Form - II contains details of unsecured loans and advances to directors/ firms in which they have interest. 50. Form – VI: Details of branches closed or opened is collected in Form – VI Return. 3651. Form – VIII - Statement of Unclaimed Deposit Accounts (not operated more than 10 years): Form VIII return contains data on unclaimed deposit accounts not operated more than 10 years. 52. Form – IX - Asset & Liabilities as at the Close of Business on Last Friday of the Month: Form IX captures the details of assets and liabilities of UCBs in India as on the last Friday of every month & as on the last day of the financial year. 53. OSS - 1 - Statement on Assets and Liabilities: This return contains important financial parameters on balance sheet, viz. assets, liabilities, investments, deposits, loans and advances. 54. OSS - 2 – Statement of Earnings: Data items on Income and Expenditure are collected in OSS - 2 return. 55. OSS - 3 – Statement on Asset Quality: OSS - 3 return contains details on asset quality of loans and investments. 56. OSS - 4 - Statement on Non-Performing Advances: OSS - 4 contains details of Non-Performing Assets (Gross and Net) in absolute and in percentage terms. The NPA data is to be classified as substandard, doubtful and loss assets. The return also captures data on top fifty impaired accounts, NPA accounts where the bank’s exposure is ₹100 lakhs and above including funded and non-funded exposure. 57. OSS - 5 – Statement on Segment/ Sector-wise Advances: OSS - 5 contains segment-wise and industry-wise details of loans and advances to sensitive sectors (housing, real estate, and capital markets). 58. OSS - 6 – Statement on Connected Lending: OSS 6 contains details of exposures of the UCB to firms where directors / managers of the UCB or their relatives have commercial interests. 3759. OSS - 7 – Statement on Capital Adequacy: OSS 7 contains data on capital to risk weighted assets ratio (CRAR), Tier 1 Capital, Tier 2 Capital, risk -weighted assets on on-balance sheet and off-balance sheet exposures along with details of contracts and derivatives. 60. OSS - 8 – Statement on Bank Profile: OSS 8 contains the UCBs’ profile, management profile, data on directors removed, employee details, data on financial parameters, financial ratio, branch profile, ATM profile, NPA profile, and financial inclusion data etc. 61. PSA Return - Loans and Advances to Priority Sector / Weaker Section & Credit Flow to Minority Communities: PSA return contains details of credit flow to priority sector / weaker sections and minority communities. the data on adjusted net bank credit, state-wise amount disbursed, outstanding to weaker sections under priority sector (SC, ST, Minorities), state-wise amount disbursed to weaker sections under priority sector (SC, ST, Minorities), state-wise total amount of priority sector loans disbursed, outstanding to weaker sections under priority sector (minorities) etc. is captured in this return. 62. ALM – Fortnightly/Quarterly Return: ALM return contains data on Interest Rate Sensitivity (IRS), Short Term Dynamic Liquidity (STDL), Structural Liquidity (SL). 63. MIS – Quarterly Return: Details of wilful default of ₹25 lakh & above and doubtful, loss or suit filed accounts of ₹1 crore & above are captured in this return. 64. Advances Investment Return: Details of advances against security of shares/ debentures, information in respect of loans & advances to bank’s directors, UCB's Investment in other UCBs /Institutions are collected in this return. 65. Daily Call and Notice Money (DCM): Data on call and notice money lending and borrowing is captured in the DCM return. 3866. CRILC – UCBs: Information on borrowers where the UCB has aggregate exposure of ₹5 crores and above is collected through a CRILC return. In case, any entity to whom the return is applicable does not have any borrower with aggregate exposure of ₹5 crores and above for a reporting month, it shall submit a ‘NIL’ return. D. Returns to be Filed by NBFCs and ARCs 67. DNBS01- Important Financial Parameters – Quarterly Return: The return contains components of assets and liabilities, profit and loss account, exposure to sensitive sectors, sectoral credit etc. 68. DNBS02- Important Financial Parameters (NBFCs – BL) – Quarterly Return: The return contains financial details, viz. components of assets and liabilities, profit and loss account etc. as well as for complying with various prudential norms. 69. DNBS03-Important Prudential Parameters – Quarterly Return: The return contains prudential norms, e.g., capital adequacy, provisioning etc. 70. DNBS04A & DNBS04B - Asset-Liability Management (ALM) Returns: The return contains data on Asset Liability Mismatches (ALM) and Interest Rate Sensitivity (IRS), liquidity risk of exposures. Applicable NBFCs shall submit the following two ALM returns: (i) DNBS04A (Quarterly) - Return on Short Term Dynamic Liquidity. (ii) DNBS04B (Monthly) - Return on Structural Liquidity and Interest Rate Sensitivity. 71. DNBS07 – ARCs- Important Financial Parameters- Quarterly Return: The return contains data on assets and liabilities, assets acquired from Banks/FIs, acquisition cost, trusts formed, recovery status of acquired assets etc. 3972. DNBS08 – CRILC Main (NBFCs) – Return – The return contains certain credit information in respect of borrowers who are having aggregate exposure of ₹5 Crore and above with NBFCs. In case, any entity to whom the return is applicable does not have any borrower with aggregate exposure of ₹5 crores and above for a reporting month, it shall submit a ‘NIL’ return. 73. DNBS09 – CRILC Weekly Return on Defaulted Borrowers (RDB)- NBFCs may report certain information on large borrowers (having aggregate exposure of ₹5 crores and above with them), who have defaulted during a week or moved out of the default position, through this return on each Friday. In case, any entity to whom the return is applicable does not have any large borrower with default move-in/ move-out positions during the week, it shall submit a ‘NIL’ return. 74. DNBS10 -Statutory Auditor’s Certificate (SAC) - Yearly Return: All NBFCs and ARCs shall enable their Statutory Auditors to submit ‘DNBS10 - Statutory Auditor’s Certificate (SAC) Return’ every year. The certificate shall be based on audited books of accounts of the applicable entity, for the preceding financial year. The Statutory Auditor shall compile, generate and file the return, using the secure login credentials created by the applicable entity. 75. DNBS11- Core Investment Companies (CICs) - Important Financial Parameters- Quarterly Return: The return contains data on assets and liabilities, profit and loss account, exposure to sensitive sectors, sectoral credit, etc. 76. DNBS12 - Core Investment Companies (CICs) - Important Prudential Parameters - Quarterly Return: The return contains data on Adjusted Net Worth, Provisioning, etc. 77. DNBS13 - Overseas Investment Return: All the NBFCs (irrespective of category, business classification and asset size) shall submit information on their overseas investment and returns on a quarterly basis. In case, there are no overseas investments during the reporting quarter, a ‘NIL’ return shall be submitted. 4078. DNBS14 - Peer to Peer (P2Ps) Lending Platform (NBFCs – P2Ps) - Important Financial & Prudential Parameters: The return is to be filed by NBFCs-P2Ps and contains data on assets and liabilities, profit and loss account, prudential parameters etc. 79. Form A Certificate: The certificate to be submitted by NBFCs regarding appointment of Statutory Central Auditor (SCA)/ Statutory Auditor (SA) in prescribed format as mentioned in the RBI’s notification on ‘Appointment of Statutory Central Auditors (SCAs)/Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs and NBFCs (including HFCs)’ (Reference no. DoS. CO.ARG/SEC.01/08.91.001/2021-22) dated April 27, 2021, and amendments thereto thereafter. E. Returns to be Filed by Supervised Entities 80. Financial Soundness Indicators (FSI): This is a special return for furnishing consolidated FSIs to IMF. Data compilation is done as per the Guidelines issued by IMF which have been circulated to all the reporting entities (Commercial Banks (excluding Foreign Banks), select AIFIs, UCBs, NBFCs and ARCs). F. Fraud Monitoring and Vigilance Monitoring Returns 81. FMR - I (Report on Actual or Suspected Frauds): This return captures report on actual or suspected frauds in Commercial Banks, AIFIs, UCBs, and NBFCs. 82. FMR - III (Update of Form FMR-I): This return captures progress report on frauds of large value and it is to be filed as and when any development occurs in FMR-I details. 83. FMR - IV (Report on Dacoities / Robberies / Theft / Burglaries): This return captures consolidated information on dacoities/robberies/theft/ burglaries. 84. VMR - I (Report on Action Plan on Anti-Corruption Measures): This return captures details on action plan on anti-corruption measures against staff. It 41contains information regarding preventive measures, surveillance and detection details, deterrent punitive action on vigilance cases and disciplinary cases. 85. VMR - II (Report on the Security Arrangements): This return captures details on the security arrangements and contains information regarding number of branches considered vulnerable, branches provided with armed guards, alarm system, and other security measures provided. 86. VMR - III (Report on Action Taken against Employees involved in Frauds and Corrupt Practices): This return captures information on action taken against employees involved in frauds and corrupt practices. 42ANNEX IV Alternate timelines for submission of select Returns The return submission timelines mentioned in para 4.4.1. of this Master Direction are not applicable for returns listed below. The timelines for these returns will be as follows. A. Commercial Banks’ Returns S. Timeline for Return Name Periodicity Reference Date No. submission (i) Provisional/ unaudited data to be submitted by Consolidated 31st March end-June. 1 Prudential Return Half Yearly (ii) Audited data to (CPR) be submitted by end-September. 30th September End-December. 31st March/ 15 days from the Reference Date at Sheets BLR 3 and 30th June/ 2 Quarterly par with other BLR 7 of BLR Return 30th September/ sheets of BLR 31st December return Long Form Audit Report (LFAR) (i.e. for the bank / all Indian Within 60 days on Offices of foreign bank receipt of LFAR 3 as a whole) and the Yearly 31st March from the Statutory relative agenda note, Auditors. together with the Board's views or directions Within one month Report on Allocation of from the date of branches to Statutory 4 Yearly 31st March appointment of Branch Auditors Statutory Branch (SBAs)@ Auditors. 31st March/ Within 21 days from Half yearly / Quarterly Half the date of receipt Review of Accounts of 30th June/ 5 Yearly/ of the Report from Public Sector Banks – 30th September/ Quarterly the Statutory Review of Accounts 31st December Central Auditors. Half yearly / Quarterly 31st March/ Within 21 days from Review of Accounts of Half the date of receipt Public Sector Banks – 30th June/ 6 Yearly/ of the Report from Review Report by 30th September/ Quarterly the Statutory Statutory Central 31st December Central Auditors. Auditors (SCAs) 43S. Timeline for Return Name Periodicity Reference Date No. submission 31st March/ Within 45 days from Report on Financial 30th June/ the end of the 7 Quarterly Conglomerates 30th September/ quarter. 31st December @ Reporting to be done on the online AAS system of the RBI. B. UCBs’ Returns S. Timeline for Return Name Periodicity Reference Date No. submission All Reporting Friday as Fortnightly per applicable RBI Calendar Within seven days 1 Form B from the Reference Last Friday of the Monthly date. Calendar Month Yearly 31st March Last Friday of the Monthly Within 30 days from 2 Form IX Calendar Month the Reference Date. Yearly 31st March Within 30 days from 3 Form VIII Yearly 31st December the Reference Date. Last Day (28th/ 29th/ Within 20 days from 4 Form l Monthly 30th/ 31st) of the month the Reference Date. Daily Call and Notice Money All Reporting Fridays as Within 15 days from 5 Fortnightly Operations per RBI Calendar. the Reference Date. (DCM) C. NBFCs’ Returns S. Reference Timeline for Return Name Periodicity No. Date submission Within 5 working days from the date of signing of the Auditor’s report in Statutory Auditor’s terms of section 134 of 1 Certificate (SAC) Yearly 31st March the Companies Act, Return 2013, but not later than December 31st of same year, in any case. 44S. Reference Timeline for Return Name Periodicity No. Date submission Within one month from the date of appointment 2 Form A Certificate Yearly 31st March of Statutory Central Auditor (SCA) / Statutory Auditor (SA). D. Fraud and Vigilance Monitoring Returns (FMR/ VMR) (For Banks/ Non- Banks/ Select FIs) S. Timeline for Return Name Periodicity Reference Date No. submission Date of detection Within three weeks from 1 FMR I of Fraud the Reference Date. As and when Update Date/ 2 FMR III Immediate. Progress Date 31st March/ 30th June/ Within 15 days from the 3 FMR IV Quarterly 30th September/ Reference Date. 31st December 4 VMR I 31st March/ 5 VMR II 30th June/ Within 15 days from the Quarterly 30th September/ Reference Date. 6 VMR III 31st December 45ANNEX V Details of online portals for submission of returns by Supervised Entities I. Important Instructions 1. RBI has introduced various online portals for filing of all the applicable online returns by the SEs. List of online reporting portals is available on the Bank’s website. 2. Login Credentials to access online return portals: Each SE is provided with a Super User Credential with defined access rights who, in turn, can create other users (with different roles such as Maker and Checker) for their entity with required access rights. Entities can monitor the status of their returns’ submission on the portal. 3. Returns in Hard Copy: At present the following returns are to be submitted in hard copy or through email: a. Whole Bank Long Form Audit Report and Compliance thereof – All CBs b. Half-Yearly Review of Investment Portfolio – All CBs c. Form A Certificate – All NBFCs These returns may continue be submitted in hard copy, or, through e-mails as prescribed, till provisions are made for submission of these returns through online portals. 46ANNEX VI Abbreviations AAS Auditor Allocation System AIFI All India Financial Institution ARC Asset Reconstruction Company CB Commercial Banks CIC Core Investment Company CIMS Centralised Information Management System CRILC Central Repository of Information on Large Credit DoS Department of Supervision FB Foreign Bank FC Financial Conglomerate HFC Housing Finance Company IBU International Financial Services Centre (IFSC) Banking Unit IFSC International Financial Services Centre LAB Local Area Bank LFAR Long Form Audit Report MSME Micro, Small and Medium Enterprise NABARD National Bank for Agriculture and Rural Development NABFID National Bank for Financing Infrastructure and Development NBFC Non-Banking Financial Company NBFC – BL NBFC – Base Layer NBFC – ICC NBFC – Investment and Credit Company NBFC – MFI NBFC – Micro Finance Institution NBFC – ML NBFC – Middle Layer NBFC – P2P NBFC – Peer to Peer Lending Platform NBFC – SPD NBFC – Standalone Primary Dealer NBFC – UL NBFC – Upper Layer NHB National Housing Bank OBU Offshore Banking Unit PAN Permanent Account Number PB Payment Bank PSB Public Sector Bank RNBC Residuary Non–Banking Finance Company RRB Regional Rural Bank Securitization and Reconstruction of Financial Assets and SARFAESI Act Enforcement of Security Interest Act SBA Statutory Branch Auditor SCA Statutory Central Auditor SCB Scheduled Commercial Bank SE Supervised Entity SFB Small Finance Bank SHG Self Help Group SIDBI Small Industries Development Bank of India SLR Statutory Liquidity Ratio UCB Primary (Urban) Co-operative Bank/ Urban Co-operative Banks XBRL eXtensible Business Reporting Language 47