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:
- Concentration of Deposits, Advances, Exposures and NPAs
- Sector-wise NPAs
- Movement of NPAs
- Overseas assets, NPAs and revenue
- Off-balance sheet SPVs sponsored by banks
The prescribed formats are furnished in
Annex.
Yours faithfully
(B.Mahapatra)
Chief General Manager