July 1, 2013
Master Circular – Disclosure Norms for Financial Institutions
Please refer to the Master Circular DBOD.No.FID.FIC.2/01.02.00/2012-13 dated July 02, 2012 on the above subject. The enclosed Master Circular consolidates and updates all the instructions / guidelines on the subject up to June 30, 2013. The Master Circular has also been placed on the web-site of RBI (http://www.rbi.org.in).
2. It may be noted that the instructions contained in the Annex 5 have been consolidated in this master circular.
Chief General Manager
To provide a detailed guidance to all-India term-lending and refinancing institutions in the matter of disclosures in the ‘Notes to Accounts’ to the Financial Statements.
This master circular consolidates and updates the instructions on the above subject contained in the circulars listed in the Annex 4.
To all the all India Financial Institutions viz. Exim Bank, NABARD, NHB and SIDBI.
|2||Guidelines on Disclosure Requirements|
|2.2 Asset Quality and Credit Concentration|
|2.4 Operating Results|
|2.5 Movement in the provisions|
|2.6 Restructured Accounts|
|2.7 Assets Sold to Securitisation Company / Reconstruction Company|
|2.8 Forward Rate Agreements and Interest Rate Swaps|
|2.9 Interest Rate Derivatives|
|2.10 Investments in Non Government Debt Securities|
|2.11 Consolidated Financial Statements|
|2.11.1 Extent of Consolidation|
|2.11.2 Accounting Policies|
|2.12 Risk in Derivatives|
|2.13 Exposures where the FI had exceeded the prudential exposure limits during the year|
|2.14 Corporate Debt Restructuring (CDR)|
|2.15 Additional Disclosures in Notes to Accounts|
|2.16 Sale of Investments held under Held to Maturity (HTM) Category|
|I.||The CRAR and other parameters|
|II.||The Asset Quality and Credit Concentration|
|III.||The Credit Exposure|
|V.||The Definition of Borrower Group|
|VI.||The Maturity Pattern of Assets and Liabilities|
|VIII.||Computing Per Employee Net Profit|
|Annex – 1 : Format for Disclosure of Issuer Composition for Investment in Debt Securities|
|Annex – 2 : Disclosure on Risk Exposure in Derivatives|
|Annex – 3 : Additional Disclosures|
|Annex 4: Prudential Guidelines on Restructuring of Advances by Banks / Financial Institutions|
|Annex – 5 : List of Circulars consolidated in the Master Circular|