RBI/2011-12/21
DNBS.PD.CC. No.227/ 03.10.042/ 2011-12

July 1, 2011

All NBFCs (Excluding RNBCs)

Dear Sirs,

Master Circular-Returns to be submitted by NBFCs

In order to have all current instructions in one place, the Reserve Bank of India has issued master circulars to NBFCs on various subjects. It is advised that instructions on various returns to be submitted by NBFCs issued upto June 30, 2011, have been compiled herein. A consolidated list of all such instructions is enclosed for ready reference. The master circular has also been placed on the RBI web-site (http://www.rbi.org.in).

Yours sincerely

(Uma Subramaniam)
Chief General Manager-in-Charge

NBFCs are required to submit various returns to RBI w.r.t their deposit acceptance, prudential norms compliance, ALM etc. Detailed instructions regarding submission of returns by NBFCs have been issued through various company circulars. A list of such returns to be submitted by NBFCs-D, NBFCs-ND-SI and others is as under:

A. Returns to be submitted by deposit taking NBFCs

1. NBS-1 Annual Returns on deposits in First Schedule.¹

2. NBS-2 Half-yearly return on Prudential Norms is required to be submitted by NBFC accepting public deposits.²

3. NBS-3 Quarterly return on Liquid Assets by deposit taking NBFC.³

4. NBS-4 Yearly return of critical parameters by a rejected company holding public deposits ⁴

5. NBS-5 Monetary and supervisory return by NBFC having public deposits of Rs.20 core and above.⁵

6. NBS-6 Monthly return on exposure to capital market by deposit taking NBFC with total assets of Rs 100 crore and above .⁶

7. Half-yearly ALM return by NBFC holding public deposits of more than Rs.20 crore or asset size of more than Rs. 100 crore. ⁷

8. Audited Balance sheet and Auditor’s Report by NBFC accepting public deposits. ⁸

B. Returns to be submitted by NBFCs-ND-SI

1. NBS-7 An annual statement of capital funds, risk weighted assets, risk asset ratio etc., as at end of March every year for NBFC-ND-SI ⁹

2. Monthly Return on Important Financial Parameters of NBFCs-ND—

3. SI¹⁰

4. ALM returns :

5. (i) Statement of short term dynamic liquidity in format ALM [NBS-ALM1] -Monthly,

6. (ii) Statement of structural liquidity in format ALM [NBS-ALM2] Half Yearly

7. (iii) Statement of Interest Rate Sensitivity in format ALM -[NBS-ALM3], Half yearly.¹¹

C. Quarterly return on important financial parameters of non deposit taking NBFCs having assets of more than Rs, 50 crore and above but less than Rs 100 crore

Basic information like name of the company, address. NOF, profit / loss during the last three years has to be submitted quarterly by non-deposit taking NBFCs with asset size between Rs 50 crore and Rs 100 crore.¹²

D. Other Returns

1. As at the end of March every year, all NBFCs are required to submit an annual certificate duly certified by the Statutory Auditors that the company is engaged in the business of NBFI requiring it to hold the CoR. The certificate shall also indicate the asset / income pattern of the NBFC for making it eligible for classification as AFC, Investment Company, or Loan Company.¹³

2. NBFC with FDI has to submit a half yearly ( half year ending March and September) certificate to the effect that it has complied with the minimum capitalisation norms and that its activities are restricted to the activities prescribed under FEMA.¹⁴

3. ¹⁵Opening of Branch/Subsidiary/Joint Venture/Representative Office or Undertaking Investment Abroad by NBFCs

Quarterly Return is to be submitted by all NBFCs to the Regional Office of DNBS and also Department of Statistics and Information Management (DSIM)

A table showing periodicity and particulars of returns is as per Annex .

Reporting dates and Due dates for Returns to be submitted by NBFCs

Appendix

List of Circulars

¹ Inserted vide Notification No.DFC.118/DG (SPT)-98 dated January 31, 1998

² Inserted vide Notification No. DNBS. 192 / DG (VL)-2007 dated February 22, 2007

³ Inserted vide Notification No DFC(COC) No.108.ED(JRP)/97 dated April 30, 1997

⁴ Inserted vide Circular.No. 3 /03.02.02/2009-10 dated August 13, 2009.

⁵ Inserted vide DNBS (PD) CC. No. 19/02.01/2001-02 dated April 22, 2002.

⁶ Inserted vide Notification No. DNBS.192 / DG (VL)-2007 dated February 22, 2007

⁷ Inserted vide DNBS (PD).CC.No.15 /02.01 / 2000-2001 dated June 27, 2001

⁸ Inserted vide Notification No.DFC.118/DG (SPT)-98 dated January 31, 1998

⁹ Inserted vide DNBS.PD/ CC.No. 93 / 03.05.002 /2006-07 dated April 27, 2007

¹⁰ Inserted vide DNBS (RID) C.C. No. 57/02.05.15/2005-06 dated September 6 , 2005

¹¹ Inserted vide Notification No. DNBS. 200 / CGM(PK)-2008 dated August 1, 2008

¹² Inserted vide DNBS.PD/ CC.No.130 / 03.05.002 /2008-09 dated September 24, 2008

¹³ Inserted vide DNBS (PD) C.C. No. 79 / 03.05.002/ 2006-07 September 21, 2006 and
DNBS (PD) C.C. No. 81 / 03.05.002/ 2006-07 dated October 19, 2006

¹⁴Inserted vide DNBS (PD).CC. No 167 /03.10.01 /2009-10 dated February 04, 2010

¹⁵ Inserted vide Notification No. DNBS.(PD)229 / CGM(US)-2011 dated June 14, 2011