BSD.IP. 15 /12.03.00/2003-04 September 19, 2003 The Chief Executives of allPrimary (Urban) Cooperative BanksDear Sir,FRAUDS - CLASSIFICATION AND REPORTING As you are aware, Reserve Bank of India has, from time to time, issued guidelines/ instructions to banks in regard to matters relating to classification and reporting of frauds, dacoities, robberies etc. On a review, it has been decided to issue a master circular incorporating the existing guidelines/ instructions a

DBOD No. BP. BC. 15 / 21.04.048 / 2003- 200422nd August 2003All Commercial Banks (excluding RRBs and LABs)Dear Sir,Please refer to the Master Circular No. DBOD. BP. BC. 1/ 21.04.048/ 2002- 2003 dated 4 July 2002 consolidating instructions/ guidelines issued to banks till 30 June 2002 on matters relating to prudential norms on income recognition, asset classification and provisioning pertaining to advances. The Master Circular has been suitably updated by incorporating

DBS. No. FGV(F).BC. 1 /23.04.001/2001-2002 August 13, 2001 Shravana 22, 1923 [S] The Chief Executives of all commercial banks (excluding RRBs) Dear Sir, FRAUDS - CLASSIFICATION AND REPORTING [updated as on August 13, 2001] As you are aware, Reserve Bank of India has, from time to time, issued a number of guidelines/instructions/directives to banks in regard to matters relating to classification and reporting of frauds, dacoities, robberies etc. To enable the banks to