DBOD.BP.BC No. 59/21.04.018/2005-06, DT. 30/01/2006

Master Circular-Disclosure in Balance Sheets

The Reserve Bank of India has from time to time, issued circulars to banks on disclosure in the ‘Notes on Account’ to their Balance Sheets. To facilitate the banks have access to current instructions on the subject at one place, this master circular has been prepared incorporating all operative instructions issued by RBI upto 30 June 2005. The Master Circular has also been placed on the RBI web-site (http://www.rbi.org.in).

Yours faithfully,

Sd/-
(Prashant Saran)
Chief General Manager-in-Charge

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Master Circular - Disclosures in Balance Sheet

1. Introduction

The users of the financial statements need information about the financial position and performance of the bank in making economic decisions. They are interested in its liquidity and solvency and the risks related to the assets and liabilities recognised on its balance sheet and to its off balance sheet items. In the interest of full and complete disclosure, some very useful information is better provided, or can only be provided, by notes to the financial statements. Recently, a lot of attention has been paid to the issue of market discipline in the banking sector. Market discipline, however, works only if market participants have access to timely and reliable information, which enables them to assess banks’ activities and the risks inherent in these activities. Enabling market discipline may have several benefits. First, it may mitigate the moral hazard and excessive risk taking. Second, the presence of market discipline may contribute to increased bank efficiency. And third, enhancing market discipline may help to reduce the social cost of supervision and regulation. Market discipline has been given due importance under Basel II by recognizing it as one of its three Pillars.

2. Disclosure Requirements

In order to encourage market discipline, Reserve Bank has over the years developed a set of disclosure requirements which allow the market participants to assess key pieces of information on capital adequacy, risk exposures, risk assessment processes and key business parameters which provide a consistent and understandable disclosure framework that enhances comparability. Banks are also required to comply with the Accounting Standard (AS I) on Disclosure of Accounting Policies issued by the Institute of Chartered Accountants of India (ICAI). The enhanced disclosures have been achieved through revision of Balance Sheet and Profit & Loss Account of banks and enlarging the scope of disclosures to be made in “Notes on Accounts”. In addition to the 16 detailed schedules to the balance sheets, banks are required to furnish the following information in the “Notes on Accounts”:

3.1 Capital

Items	Current Year	Previous Year
i) CRAR (%) ii) CRAR - Tier I capital (%) iii) CRAR - Tier II Capital (%) iv) Percentage of the shareholding of the Government of India in nationalized banks v) Amount of subordinated debt raised as Tier-II capital *

*The total amount of subordinated debt through borrowings from Head Office for inclusion in Tier II capital may be disclosed in the balance sheet under the head 'Subordinated loan in the nature of long term borrowings in foreign currency from Head Office'.

3.2 Investments

(Rs. In crore)

Items	Current Year	Previous Year
(1) Value of Investments (i) Gross Value of Investments (a) In India (b) Outside India, (ii) Provisions for Depreciation (a) In India (b) Outside India, (iii) Net Value of Investments (a) In India (b) Outside India. (2) Movement of provisions held towards depreciation on investments. (i) Opening balance (ii) Add: Provisions made during the year (iii) Less: Write-off/ write-back of excess provisions during the year (iv) Closing balance

3.2.1 Repo Transactions

(Rs. In crore)

	Minimum outstanding during the year	Maximum outstanding during the year	Daily Average outstanding during the year	As on March 31
Securities sold under repos
Securities purchased under reverse repos

3.2.2. Non-SLR Investment Portfolio

i) Issuer composition of Non SLR investments

(Rs. in crore)

No.	Issuer	Amount	Extent of Private Placement	Extent of ‘Below Investment Grade’Securities	Extent of ‘Unrated’Securities	Extent of ‘Unlisted’Securities
(1)	(2)	(3)	(4)	(5)	(6)	(7)
(i)	PSUs
(ii).	FIs
(iii).	Banks
(iv).	Private Corporate
(v).	Subsidiaries/ Joint Ventures
(vi).	Others
(vii).	Provision held towards depreciation		X X X	X X X	X X X	X X X
	Total *

Note: (1) *Total under column 3 should tally with the total of Investments included under the following categories in Schedule 8 to the balance sheet:

a) Shares
b) Debentures & Bonds
c) Subsidiaries/joint ventures
d) Others
(2) Amounts reported under columns 4, 5, 6 and 7 above may not be mutually exclusive.

ii) Non performing Non-SLR investments

(Rs. in crore)

Particulars	Amount
Opening balance
Additions during the year since 1st April
Reductions during the above period
Closing balance
Total provisions held

3.3 Derivatives

3.3.1 Forward Rate Agreement/ Interest Rate Swap

Items	Current year	Previous year
i) The notional principal of swap agreements ii) Losses which would be incurred if counterparties failed to fulfil their obligations under the agreements iii) Collateral required by the bank upon entering into swaps iv) Concentration of credit risk arising from the swaps $ v) The fair value of the swap book @

Note: Nature and terms of the swaps including information on credit and market risk and the accounting policies adopted for recording the swaps should also be disclosed.

$ Examples of concentration could be exposures to particular industries or swaps with highly geared companies

@ If the swaps are linked to specific assets, liabilities, or commitments, the fair value would be the estimated amount that the bank would receive or pay to terminate the swap agreements as on the balance sheet date. For a trading swap the fair value would be its mark to market value.

3.3.2 Exchange Traded Interest Rate Derivatives:

(Rs. Crore)

S.No.	Particulars	Amount
(i)	Notional principal amount of exchange traded interest rate derivatives undertaken during the year (instrument-wise) a) b) c)
(ii)	Notional principal amount of exchange traded interest rate derivatives outstanding as on 31st March ____ (instrument-wise) a) b) c)
(iii)	Notional principal amount of exchange traded interest rate derivatives outstanding and not "highly effective" (instrument-wise) a) b) c)
(iv)	Mark-to-market value of exchange traded interest rate derivatives outstanding and not "highly effective" (instrument-wise) a) b) c)

3.3.3 Disclosures on risk exposure in derivatives

Qualitative Disclosure

Banks shall discuss their risk management policies pertaining to derivatives with particular reference to the extent to which derivatives are used, the associated risks and business purposes served. The discussion shall also include:

a) the structure and organization for management of risk in derivatives trading,

b) the scope and nature of risk measurement, risk reporting and risk monitoring systems,

c) policies for hedging and / or mitigating risk and strategies and processes for monitoring the continuing effectiveness of hedges / mitigants, and

d) accounting policy for recording hedge and non-hedge transactions; recognition of income, premiums and discounts; valuation of outstanding contracts; provisioning, collateral and credit risk mitigation.

Quantitative Disclosures

(Rs. in Crore)

Sl.No	Particular	Currency Derivatives	Interest rate derivatives
(i)	Derivatives (Notional Principal Amount)
	a) For hedging
	b) For trading
(ii)	Marked to Market Positions [1]
	a) Asset (+)
	b) Liability (-)
(iii)	Credit Exposure [2]
(iv)	Likely impact of one percentage change in interest rate (100*PV01)
	a) on hedging derivatives
	b) on trading derivatives
(v)	Maximum and Minimum of 100*PV01 observed during the year
	a) on hedging
	b) on trading

3.4 Asset Quality

3.4.1 Non-Performing Asset

(Rs. in Crore)

Items	Current Year	Previous Year
(i) Net NPAs to Net Advances (%) (ii) Movement of NPAs (Gross) (a) Opening balance (b) Additions during the year (c) Reductions during the year (d) Closing balance (iii) Movement of Net NPAs (a) Opening balance (b) Additions during the year (c) Reductions during the year (d) Closing balance (iv) Movement of provisions for NPAs (excluding provisions on standard assets) (a) Opening balance (b) Provisions made during the year (c) Write-off/ write-back of excess provisions (d) Closing balance

3.4.2 Details of Loan Assets subjected to Restructuring

(Rs. in crore)

Item	Current year	Previous Year
(i) Total amount of loan assets subjected to restructuring, rescheduling, renegotiation;- of which under CDR (ii) The amount of Standard assets subjected to restructuring, rescheduling, renegotiation;- of which under CDR (iii) The amount of Sub-Standard assets subjected to restructuring, rescheduling, renegotiation;- of which under CDR (iv) The amount of Doubtful assets subjected to restructuring, rescheduling, renegotiation;- of which under CDR Note: [ (i) = (ii)+(iii)+(iv) ]

3.4.3 Details of financial assets sold to Securitisation / Reconstruction Company for Asset Reconstruction

Item	Current year	Previous Year
(i) No. of accounts (ii) Aggregate value (net of provisions) of accounts sold to SC/RC (iii) Aggregate consideration (iv) Additional consideration realized in respect of accounts transferred in earlier years (v) Aggregate gain/loss over net book value.

3.4.4 Provisions on Standard Asset

Item	Current year	Previous Year
Provisions towards Standard Assets

Provisions towards Standard Assets need not be netted from gross advances but shown separately as 'Contingent Provisions against Standard Assets', under 'Other Liabilities and Provisions - Others' in Schedule No. 5 of the balance sheet.

3.5. Business Ratio

Items	Current year	Previous Year
(i) Interest Income as a percentage to Working Funds $ (ii) Non-interest income as a percentage to Working Funds (iii) Operating Profit as a percentage to Working Funds $ (iv) Return on Assets@ (v) Business (Deposits plus advances) per employee # (vi) Profit per employee

$ Working funds to be reckoned as average of total assets (excluding accumulated losses, if any) as reported to Reserve Bank of India in Form X under Section 27 of the Banking Regulation Act, 1949, during the 12 months of the financial year.

@ 'Return on Assets would be with reference to average working funds (i.e. total of assets excluding accumulated losses, if any).

# For the purpose of computation of business per employee (deposits plus advances) inter bank deposits may be excluded.

3.6 Asset Liability Management

Maturity pattern of certain items of assets and liabilities

(Rs. in crore)

	1 to 14 days	15 to 28 days	29 days to 3 months	Over 3 months & up to 6 months	Over 6 months & up to 1 year	Over 1 year & up to 3 years	Over 3 years & up to 5 years	Over 5 years	Total
Deposits
Advances
Investments
Borrowings
Foreign Currency assets
Foreign Currency liabilities

3.7 Lending to Sensitive Sector

3.7.1 Exposure to Real Estate Sector

Category	Current year	Previous Year
a) Direct exposure (i) Residential Mortgages – Lendings fully secured by mortgages on residential property that is or will be occupied by the borrower or that is rented; (Individual housing loans up to Rs.15 lakh may be shown separately) (ii) Commercial Real Estate – Lendings secured by mortgages on commercial real estates (office buildings, retail space, multi-purpose commercial premises, multi-family residential buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels, land acquisition, development and construction, etc.). Exposure would also include non-fund based (NFB) limits; (iii) Investments in Mortgage Backed Securities (MBS) and other securitised exposures – a. Residential, b. Commercial Real Estate. b) Indirect Exposure Fund based and non-fund based exposures on National Housing Bank (NHB) and Housing Finance Companies (HFCs).

3.7.2 Exposure to Capital Market

Items	Current year	Previous Year
(i) investments made in equity shares, (ii) investments in bonds/ convertible debentures (iii) investments in units of equity–oriented mutual funds (iv) advances against shares to individuals for investment in equity shares (including IPOs/ESOPS), bonds and debentures, units of equity oriented mutual funds (v) secured and unsecured advances to stockbrokers and guarantees issued on behalf of stockbrokers and market makers: Total Exposure to Capital Market (i+ii+iii+iv+v) (vi) Of (v) above, the total finance extended to stockbrokers for margin trading.

3.7.3 Risk Category wise Country Exposure

Risk Category*	Exposure (net) as at March… (Current Year)	Provision held as at March… (Current Year)	Exposure (net) as at March (Previous Year)	Provision held as at March… (Previous Year)
Insignificant
Low
Moderate
High
Very High
Restricted
Off-credit
Total

Till such time, as banks move over to internal rating systems, banks may use the seven category classification followed by Export Credit Guarantee Corporation of India Ltd. (ECGC) for the purpose of classification and making provisions for country risk exposures. ECGC shall provide to banks, on request, quarterly updates of their country classifications and shall also inform all banks in case of any sudden major changes in country classification in the interim period.

3.7.4 Details of Single Borrower Limit (SGL), Group Borrower Limit (GBL) exceeded by the bank.

The bank should make appropriate disclosure in the ‘Notes on account’ to the annual financial statements in respect of the exposures where the bank had exceeded the prudential exposure limits during the year. The sanctioned limits or entire outstandings, whichever are higher, shall be reckoned for arriving at exposure limit and for disclosure purpose.

3.8 Miscellaneous

3.8.1 Amount of Provisions made for Income-tax during the year;

	Current year	Previous year
Provision for Income Tax

3.8.2 Disclosure of Penalties imposed by RBI

At present, Reserve Bank is empowered to impose penalties on a commercial bank under the provision of Section 46 (4) of the Banking Regulation Act, 1949, for contraventions of any of the provisions of the Act or non-compliance with any other requirements of the Banking Regulation Act, 1949; order, rule or condition specified by Reserve Bank under the Act. Consistent with the international best practices in disclosure of penalties imposed by the regulator, it has been decided that the details of the levy of penalty on a bank in public domain will be in the interests of the investors and depositors. It has also been decided that strictures or directions on the basis of inspection reports or other adverse findings should be placed in the public domain. The penalty should also be disclosed in the "Notes on Accounts" to the Balance Sheet.

4. Disclosure Requirements as per Accounting Standards where RBI has issued guidelines in respect of disclosure items for ‘Notes on Accounts:

4.1 Accounting Standard 5-Net Profit or Loss for the period, prior period items and changes in accounting policies.

Since the format of the profit and loss accounts of banks prescribed in Form B under Third Schedule to the Banking Regulation Act 1949 does not specifically provide for disclosure of the impact of prior period items on the current year’s profit and loss, such disclosures, wherever warranted, may be made in the Notes on Accounts to the balance sheet of banks.

4.2 Accounting Standard 9-Revenue Recognition

This Standard requires that in addition to the disclosures required by Accounting Standard 1 on ‘Disclosure of Accounting Policies’ (AS 1), an enterprise should also disclose the circumstances in which revenue recognition has been postponed pending the resolution of significant uncertainties.

4.3 Accounting standard 15-Accounting for Retirement Benefits in the Financial Statements of Employers

Banks may disclose the change in accounting policy in the appropriate schedule relating to ‘Significant changes in Accounting Policies’ / ‘Principal Accounting Policies’. The Board of Directors of a bank must disclose the accounting policies followed in respect of VRS expenditure. If VRS applications were accepted subsequent to the closure of the accounting year, the Board of Directors would be required to make a disclosure in the Board Report of that fact and of the likely impact of the VRS.

4.4 Accounting Standard 17-Segment Reporting

While complying with the Accounting Standard, banks are required to adopt the following:

a) The business segment should ordinarily be considered as the primary reporting format and geographical segment would be the secondary reporting format.

b) The business segments will be ‘Treasury’, ‘Other banking operations’ and ‘Residual operations’.

c) ‘Domestic’ and ‘International’ segments will be the geographic segments for disclosure.

d) Banks may adopt their own methods, on a reasonable and consistent basis, for allocation of expenditure among the segments.

Accounting Standard 17 - Format for disclosure under segment reporting

Part A: Business segments

(Rs. in crore)

Business Segments à	Treasury		Other banking operations		Residual Operations		Total
Particulars ê	Current Year	Previous Year	Current Year	Previous Year	Current Year	Previous Year	Current Year	Previous Year
Revenue
Result
Unallocated expenses
Operating profit
Income taxes
Extraordinary profit/ loss
Net profit
Other Information:
Segment assets
Unallocated assets
Total assets
Segment liabilities
Unallocated liabilities
Total liabilities

Note: No disclosure need be made in the shaded portion

Part B: Geographic segments

(Rs. in crore)

	Domestic		International		Total
	Current Year	Previous Year	Current Year	Previous Year	Current Year	Previous Year
Revenue
Assets

4.5 Accounting Standard 18-Related Party disclosures

This Standard is applied in reporting related party relationships and transactions between a reporting enterprise and its related parties. The illustrative disclosure format recommended by the ICAI as a part of General Clarification (GC) 2/2002 has been suitably modified to suit banks. The illustrative format of disclosure by banks for the AS is furnished below.

Format for Related Party Disclosures as per Accounting Standard 18

The manner of disclosures required by paragraphs 23 and 26 of AS 18 is illustrated below. It may be noted that the format is merely illustrative and is not exhaustive.

(Rs. in crore)

Items/Related Party	Parent (as per ownership or control)	Subsidiaries	Associates/Joint ventures	Key Management Personnel @	Relatives of Key Management Personnel	Total
Borrowings #
Deposit#
Placement of deposits #
Advances #
Investments#
Non-funded commitments#
Leasing/HP arrangements availed #
Leasing/HP arrangements provided #
Purchase of fixed assets
Sale of fixed assets
Interest paid
Interest received
Rendering of services *
Receiving of services *
Management contracts

Note: Where there is only one entity in any category of related party, banks need not disclose any details pertaining to that related party other than the relationship with that related party [c.f. Para 8.3.1 of the Guidelines]

* Contract services etc. and not services like remittance facilities, locker facilities etc.

@ Whole time directors of the Board and CEOs of the branches of foreign banks in India.

# The outstanding at the year-end and the maximum during the year are to be disclosed.

Illustrative disclosure of names of the related parties and their relationship with the bank

1. Parent	A Ltd
2. Subsidiaries	B Ltd and C Ltd
4. Associates	P Ltd, Q Ltd and R Ltd
5. Jointly controlled entity	L Ltd
6. Key Management Personnel	Mr.M and Mr.N
7. Relatives of Key Management Personnel	Mr.D and Mr.E

4.6 Accounting Standard 21, Consolidated Financial Statements

As regards disclosures in the ‘Notes on Accounts’ to the Consolidated Financial Statements, banks may be guided by general clarifications issued by Institute of Chartered Accountants of India from time to time.

A parent, presenting the CFS, should consolidate the financial statements of all subsidiaries - domestic as well as foreign, except those specifically permitted to be excluded under the AS-21. The reasons for not consolidating a subsidiary should be disclosed in the CFS. The responsibility of determining whether a particular entity should be included or not for consolidation would be that of the Management of the parent entity. In case, its Statutory Auditors are of the opinion that an entity, which ought to have been consolidated, has been omitted, they should incorporate their comments in this regard in the "Notes to Account".

4.7 Accounting Standard 22-Accounting for Taxes on Income

This Standard is applied in accounting for taxes on income. This includes the determination of the amount of the expense or saving related to taxes on income in respect of an accounting period and the disclosure of such an amount in the financial statements. Adoption of AS 22 may give rise to creation of either a deferred tax asset (DTA) or a deferred tax liability (DTL) in the books of accounts of banks and creation of DTA or DTL would give rise to certain issues which have a bearing on the computation of capital adequacy ratio and banks’ ability to declare dividends. In this regard it is clarified as under:

DTL created by debit to opening balance of Revenue Reserves on the first day of application of the Accounting Standards 22 or to Profit and Loss account for the current year should be included under item (vi) ‘others (including provisions)’ of Schedule 5 - ‘Other Liabilities and Provisions’ in the balance sheet. The balance in DTL account will not be eligible for inclusion in Tier I or Tier II capital for capital adequacy purpose as it is not an eligible item of capital.

DTA created by credit to opening balance of Revenue Reserves on the first day of application of Accounting Standards 22 or to Profit and Loss account for the current year should be included under item (vi) ‘others’ of Schedule 11 ‘Other Assets’ in the balance sheet.

Creation of DTA results in an increase in Tier I capital of a bank without any tangible asset being added to the banks’ balance sheet. Therefore, in terms of the extant instructions on capital adequacy, DTA, which is an intangible asset, should be deducted from Tier I Capital.

4.8 Accounting Standard 23-Accounting for Investments in Associates in Consolidated Financial Statements

This Accounting Standard sets out principles and procedures for recognising, in the consolidated financial statements, the effects of the investments in associates on the financial position and operating results of a group. A bank may acquire more than 20% of voting power in the borrower entity in satisfaction of its advances and it may be able to demonstrate that it does not have the power to exercise significant influence since the rights exercised by it are protective in nature and not participative. In such a circumstance, such investment may not be treated as investment in associate under this Accounting Standard. Hence the test should not be merely the proportion of investment but the intention to acquire the power to exercise significant influence.

4.9 Accounting Standard 24 - Discontinuing operations

Merger/ closure of branches of banks by transferring the assets/ liabilities to the other branches of the same bank may not be deemed as a discontinuing operation and hence this Accounting Standard will not be applicable to merger / closure of branches of banks by transferring the assets/ liabilities to the other branches of the same bank.

Disclosures would be required under the Standard only when:

a) discontinuing of the operation has resulted in shedding of liability and realisation of the assets by the bank or decision to discontinue an operation which will have the above effect has been finalised by the bank and

b) the discontinued operation is substantial in its entirety.

4.10 Accounting Standard 25-Interim Financial Reporting

The half yearly review prescribed by RBI for public sector banks, in consultation with SEBI, vide circular DBS. ARS. No. BC 13/ 08.91.001/ 2000-01 dated 17th May 2001 is extended to all banks (both listed and unlisted) with a view to ensure uniformity in disclosures. Banks may adopt the format prescribed by the RBI for the purpose.

4.11 Other Accounting Standards

Banks are required to comply with the disclosure norms stipulated under the various Accounting Standards issued by the Institute of Chartered Accountants of India.

Annex 1

S.No	List of Disclosure Items
1	Capital Adequacy Ratio
2	Capital Adequacy Ratio - Tier I capital
3	Capital Adequacy Ratio - Tier II capital
4	Percentage of Shareholding of the Government of India in the nationalised banks.
5	Amount of Subordinated debt raised as Tier-II capital
6	Gross value of investments, etc
7	Provisions made towards depreciation in the value of Investments
8	Movement of provisions held towards depreciation on investments
9	Repo Transactions
10	Non-SLR Investment Portfolio
11	Forward Rate Agreement/ Interest Rate Swap
12	Exchange Traded Interest Rate Derivatives
13	Disclosures on risk exposure in derivatives
14	Percentage of Net NPAs to Net advances.
15	Movements in NPAs
16	Amount of provisions made towards NPAs
17	Movement of provisions held towards NPAs
18	Details of Loan assets subjected to Restructuring
19	Restructuring under CDR
20	Details financial assets sold to an SC/RC for Asset Reconstruction
21	Provision on Standard Asset
22	Interest Income as a percentage to Working Funds
23	Non-interest Income as a percentage to Working Funds
24	Operating Profit as a percentage to Working Funds
25	Return on Assets
26	Business (deposits plus advances) per employee
27	Profit per employee
28	Maturity pattern of Loans and Advances
29	Maturity pattern of Investment Securities
30	Maturity Pattern of Deposits
31	Maturity Pattern of Borrowings
32	Foreign Currency Assets and Liabilities
33	Exposure to Real Estate Sector
34	Exposure to Capital Market - Investment in Equity Shares, etc
35	Bank Financing for Margin Trading
36	Exposure to Country Risk
37	Details of Single Borrower/Group Borrower Limit exceeded by the bank
38	Provisions made towards Income Tax during the year
39	Disclosure of Penalties imposed by RBI
40	Consolidated Financial Statements-AS 21
41	Segment Reporting-AS 17
42	Related Party Disclosure-AS 18
43	Other disclosures as required under the relevant Accounting Standards

Annex 2

List of Circular consolidated by the Master Circular

No	Circular No.	Date	Relevant Para No of the circular	Subject	Para No of the Master Circular
1	DBOD.No.BP.BC.91/C.686-91	Feb 28, 1991	All	Accounting Policies - Need for Disclosure in the Financial Statements of Banks	2
2	DBOD.No.BP.BC.78/C.686-91	Feb 06, 1991	3,4	Revised Format of the Balance Sheet and Profit & Loss Account	2
3	DBOD.No.BP.BC.59/21.04.048/97	May 21, 1997	1,2,3	Balance Sheets of Banks-Disclosures	3.1(i)(iv)(v);3.2.(1):3.4.1(i) 3.8.1
4	DBOD.No.BP.BC.9 /21.04.018/98	Jan 27, 1998	2	Balance Sheet of Banks-Disclosures	3.1(ii)(iii)3.5(i) to (vi)
5	DBOD.No.BP.BC.32 /21.04.018/98	Apr 29, 1998	(ii)(a)(b)	Capital Adequacy-Disclosures in Balance Sheets	3.5(i) to (vi)
6	DBOD.No.BP.BC.9 /21.04.018/99	Feb 10, 1999	3,4	Balance Sheet of Banks - Disclosure of Information	3.4.1(ii)(iii); 3.6
7	MPD.BC.187 /07.01. 279 /1999-2000	July 7, 1999	1,Annex 3 (v)	Forward Rate Agreements / Interest Rate Swaps	3.3.1
8	DBOD.No.BP.BC. 164/21.04.048/ 2000	Apr 24, 2000	3	Prudential Norms on Capital Adequacy, Income Recognition, Asset Classification and Provisioning etc.	3.4.4
9	DBOD.No.BP.BC.73 /21.04.018/ 2000-01	Jan 30, 2001	2.6	Voluntary Retirement Scheme (VRS) Expenditure - Accounting and Prudential Regulatory Treatment	4.3
10	DBOD.No.BP.BC.98 /21.04.048/ 2000-01	Mar 30, 2001	7	Treatment of Restructured Accounts	3.4.2
11	DBOD.BP.BC.119 /21.04.137/ 2000-01	May 11, 2001	1, Annex 13	Bank Financing of Equities and Investments in Shares - Revised Guidelines	3.7.2
12	DBOD.BP.BC.27 /21.04.137/2001	Sep 22, 2001	6	Bank Financing for Margin Trading	3.7.2 (vi)
13	DBOD.BP.BC.38 /21.04.018/2001-2002	Oct 27, 2001	2(i)(ii)	Monetary and Credit Policy Measures - Mid-Term Review for the year 2001-2002 - Balance Sheet Disclosures	3.2(2); 3.4.1(iv)
14	DBOD.No.IBS.BC.65/23.10.015/ 2001-02	Feb 14, 2002	1,10	Subordinated Debt for Inclusion in Tier II Capital - Head Office Borrowings in Foreign Currency by Foreign Banks Operating in India	3.1 explanation
15	DBOD.No.BP.BC.84 /21.04.018/ 2001-02	Mar 27, 2002	2	Balance Sheet of Banks-Disclosure of Information	3.2(2)
16	DBOD.No.BP.BC.68 /21.04.132/ 2002-03	Feb 05, 2003	1, Annex 6	Corporate Debt Restructuring (CDR)	3.4.2
17	DBOD.BP.BC.71 /21.04.103/2002-03	Feb 19, 2003	Annex 24 (a) (b)	Guidelines on Country Risk Management by banks in India	3.7.3
18	DBOD.No.BP.BC.72 /21.04.018/ 2001-02	Feb 25, 2003	16	Guidelines for Consolidated Accounting and OtherQuantitative Methods to Facilitate Consolidated Supervision	4.6
19	IDMC.3810/11.08.10 /2002-03	Mar 24, 2003	1,5(v)	Guidelines for Uniform Accounting for Repo/ Reverse Repo Transactions	3.2.1
20	DBOD.No.BP.BC.89 /21.04.018/ 2002-03	Mar 29, 2003	4.3.2, 5.1, 6.3.1, 7.3.2, 8.3.1	Guidelines on Compliance with Accounting Standards (AS) by Banks	4.1 to 4.5
21	DBOD.No.BP.BC.96 /21.04.048/ 2002-03	Apr 23, 2003	1, Annex 6	Guidelines on Sale of Financial Assets to SC/RC (Created under the SARFAESI Act, 2002) and Related Issues	3.4.3
22	IDMC.MSRD.4801 /06.01.03/ 2002-03	June 3, 2003	4(x)	Guidelines on Exchange Traded Interest Rate Derivatives	3.3.2
23	DBOD.BP.BC.44 /21.04.141/ 2003-04	Nov 12, 2003	Appendix 11 (4)	Prudential Guidelines on Banks’ Investment in Non-SLR Securities	3.2.2
24	DBOD.No.BP.BC.82 /21.04.018/ 2003-04	Apr 30, 2004	4.3.2	Guidelines on compliance with Accounting Standards (AS) by banks	4.9
25	DBOD.No.BP.BC. 100 /21.03.054 /2003-04	Jun 21,2004	2(v)	Annual Policy Statement for the year 2004-05 - Prudential Credit Exposure Limits by Banks	3.7.4
26	DBOD.BP.BC.49 /21.04.018/ 2004 -2005	Oct 19, 2004	5	Enhancement of Transparency on Bank’s Affairs through Disclosure	3.8.2
27	DBOD.No.BP.BC.72 /21.04.018/ 2004-05	Mar 3, 2005	Annex	Disclosures on risk exposure in derivatives	3.3.3
28	DBS.CO.PP.BC.21/11.01.005/ 2004-05	Jun 29, 2005	2. (a) (b)	Exposure to Real Estate Sector	3.7.1

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