RBI/2009-10/347
DBOD.BP.BC.No. 79 /21.04.018/2009-10

March 15, 2010

The Chairmen/Chief Executives of
All Commercial Banks
(excluding RRBs)

Dear Sir,

Additional Disclosures by banks in Notes to Accounts

The Reserve Bank has been taking several steps from time to time to enhance the transparency in the operations of banks by stipulating comprehensive disclosures in tune with the international best practices.

On a review of the existing disclosures, it has been decided to prescribe the following additional disclosures in the ‘Notes to Accounts’ in the banks’ balance sheets, from the year ending March 2010:

1. Concentration of Deposits, Advances, Exposures   and  NPAs
2. Sector-wise NPAs
3. Movement of NPAs
4. Overseas assets, NPAs and revenue
5. Off-balance sheet SPVs sponsored by banks

Yours faithfully

(B.Mahapatra)
Chief General Manager

Annex

I. Concentration of Deposits, Advances,  Exposures   and  NPAs  

Concentration of Deposits

Concentration of Advances*

*Advances should be computed as per definition of Credit Exposure including derivatives furnished in our Master Circular on Exposure Norms DBOD.No.Dir.BC.15/13.03.00/2009-10 dated July 1, 2009

Concentration of Exposures**

**Exposures should be computed based on credit and investment exposure as prescribed in our Master Circular on Exposure Norms DBOD.No.Dir.BC.15/13.03.00/2009-10 dated July 1, 2009

Concentration of NPAs  

II: Sector-wise NPAs

III.  Movement of NPAs

*Gross NPAs as per item 2 of Annex to DBOD Circular DBOD.BP.BC.No. 46/21.04.048/2009-10 dated September 24, 2009

IV. Overseas Assets, NPAs and Revenue

V. Off-balance Sheet SPVs sponsored (which are required to be consolidated as per accounting norms)