Indian Discussion Forum

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:
I.
Concentration of Deposits, Advances, Exposures and NPAs
II. Sector-wise NPAs
III. Movement of NPAs
IV. Overseas assets, NPAs and revenue
V. Off-balance sheet SPVs sponsored by banks
The prescribed formats are furnished in Annex.