Bangladesh Bank Head Office Dhaka

Transcription

1 Bangladesh Bank Head Office Dhaka Financial Institutions Department FID Circular 06 Dated : 20 August, 2006 Managing Director/Chief Executive All Financial Institutions Dear Sir, Policy on Loan/lease and Provisioning In order to strengthen credit discipline and bring classification policy in line with international standards, Bangladesh Bank has revised its prudential norms for loan/lease classification and provisioning from time to time. As part of the process, Bangladesh Bank has introduced "Special Mention Account" and provisioning thereof vide FID Circular No-03, d 03 may In terms of the above, the Financial Institutions will conduct their loan/lease classification and provisioning. For this purpose, we are enclosing herewith the revised format of (FICL-1, 2A, 2B, 3A, 3B, 4A, 4B, 5 & 6). All other instructions contained in FID Circular 08/2002, 11/2005 & 03/2006 will remain unchanged. Please acknowledge receipt. Yours faithfully, Enclosure : 09 (Nine). (Md. Masum Patwary) Joint Director Phone : /3155.

2 FICL-1 BRANCH SUMMARY OF LOAN/LEASE CLASSIFICATION AND PROVISION AS OF Ref :FID Circular 06/2006 NAME OF THE FI : BRANCH NAME: (taka in thousand) Balance Outstanding Base for provision Amount of Interest suspense on Unclassified(UC) SL. NO. Sectors provision SS DF B/L SS DF B/L required Lease Finance (FICL-2A) Lease Finance (FICL-2B) Term Loans(FICL-3A) Term Loans(FICL-3B) Housing Finance(FICL-4A) Housing Finance(FICL-4B) Other Assets(FICL-5) Investments(FICL-6) Form FICL-2A FICL-2B FICL-3A FICL-3B FICL-4A FICL-4B FICL-5 FICL-6 CHECK LIST of Pages RATE OF PROVISION AMOUNT OF ACTUAL PROVISION(taka in thousand) Particulars Sub-standard All Loan/Leases 1% 5% 20% 50% 100% SPECIAL MENTION ACCOUNT, SS SUB-STANDARD, DF DOUBTFUL, B/L BAD/LOSS

3 FICL-2A RETURN FOR CLASSIFICATION OF LEASES OF FINANCIAL INSTITUTIONS(Repayable within 5 Years) as of.. Name of the FI : Branch name : Page- Name of the Leasee Lease Lease Date of Lease Rescheduled Date of Installment Amount due Amount Paid Amount in Time Preliminary Status of Final /Lease A/C Amount Execution Amount rescheduling as on as on Arrears Equivalent of No Amount in Amount of Outstanding as of Size Frequency Arrears* Objective Criteria Qualitative Judgement Status Basis for Amount Unclassified(UC) Amount (DF) Cumulative Interest suspense as of reference {col

4 FICL-2B RETURN FOR CLASSIFICATION OF LEASES OF FINANCIAL INSTITUTIONS(Repayable in more thn 5 Years) as of.. Name of the FI Branch name : Page- Name of the Leasee Lease Lease Date of Lease Rescheduled Date of Amount of Installment Amount due Amount Paid Amount in Time Preliminary Status of Final /Lease A/C Amount Execution Amount rescheduling Outstanding as of as on Arrears Equivalent of No as on Size Frequency Amount in Arrears* Objective Criteria Qualitative Judgement Status Basis for Amount Unclassified(UC) Amount Cumulative Interest suspense as of reference (DF) {col

5 FICL-3A RETURN FOR CLASSIFICATION OF LOANS OF FINANCIAL INSTITUTIONS(Repayable within 5 Years) as of.. Name of the FI : Branch Name : Page- Name of the Borrower Loan /Loan Loan Date of Loan Rescheduled Date of Amount of Installment Amount due Amount Paid Amount in Time Preliminary Status of Final A/C no. Amount Execution Amount rescheduling Outstanding as on as on Arrears Equivalent of as of Size Frequency Amount in Arrears* Objective Criteria Qualitative Judgement Status Basis for Amount Unclassified(UC) Amount Cumulative Interest suspense as of reference (DF) (if any) {col

6 FICL-3B RETURN FOR CLASSIFICATION OF LOANS OF FINANCIAL INSTITUTIONS(Repayable in more than 5 Years) as of.. Name of the FI : Branch Name : Page- Name of the Borrower Loan /Loan Loan Date of Loan Rescheduled Date of Amount of Installment Amount due Amount Paid Amount in Time Preliminary Status of Final A/C no. Amount Execution Amount rescheduling Outstanding as of as of Arrears Equivalent of as of Size Frequency Amount in Objective Qualitative Basis for Arrears* Criteria Judgement Status Amount Unclassified(UC) Amount Cumulative Interest suspense as of reference (DF) {col

7 FICL-4A RETURN FOR CLASSIFICATION OF HOUSING LOANS OF FINANCIAL INSTITUTIONS(Repayable within 5 Years) as of.. Name of the FI : Branch Name : Page- Name of the Borrower Housing Housing Date of Rescheduled Date of Amount of Installment Amount due Amount Paid Amount in Time Preliminary Status of Final Finance / Finance Housing Amount rescheduling Outstanding as of as of Arrears Equivalent of Housing Amount Finance as of Size Frequency Amount in Objective Qualitative Basis for Finance A/C Execution Arrears* Criteria Judgement Status no. Amount Unclassified(UC) Amount Cumulative Interest suspense as of reference (DF) {col

8 FICL-4B RETURN FOR CLASSIFICATION OF HOUSING LOANS OF FINANCIAL INSTITUTIONS(Repayable in more than 5 Years) as of.. Name of the FI : Branch Name : Page- Name of the Borrower Housing Housing Date of Rescheduled Date of Amount of Installment Amount due Amount Paid Amount in Time Preliminary Status of Final Finance / Finance Housing Amount rescheduling Outstanding as of as of Arrears Equivalent of Housing Amount Finance as of Size Frequency Amount in Objective Qualitative Basis for Finance A/C Execution Arrears* Criteria Judgement Status no. Amount Unclassified(UC) Amount Cumulative Interest suspense as of reference (DF) {col

9 FICL-5 RETURN FOR CLASSIFICATION OF OTHER ASSETS OF FINANCIAL INSTITUTIONS as of.. Name of the FI : Branch Name : Page- Name/Nature of Finance /A/C Finance Due Date of Time in Preliminary Status of Final the Asset Amount Repayment Arrear Date of Initiation Amount of Outstanding as os Date Objective Qualitative Basis for Criteria Judgement Status Amount Unclassified(UC) Amount Cumulative Interest suspense as of reference Sub-standard (DF) {col.14-19} {col } (DF) {col.16- {col } 20-22} *Time in Arrears = Date -Due Date of Repay

10 FICL-6 RETURN FOR CLASSIFICATION OF INVESTMENT(SHARE & EQUITY ) EXCEPT INVESTMENT IN GOVERNMENT SECTOR. OF FINANCIAL INSTITUTIONS as of. Name of FI : Branch Name: Page- (Amount in Tk.) SL Buying Date Name of the Copmpany Book Value Market Value Decrease in Value Provision Amount