ANDHRA PRAGATHI GRAMEENA BANK HEAD OFFICE : KADAPA Circular No.102-2010-BC-PDD Date: 27.04.2010 Basic Statistical Returns (BSR) of RBI BSR-1 and BSR-2 Attention of all the Branches and Offices is invited to the captioned subject. All the Branches are aware that the Reserve Bank of India has been collecting certain useful data from Banks on financial year-end basis, through Basic Statistical Returns, on Bank Credit and Bank deposits. The importance and timely submission of error free BS Returns needs no emphasis as all the branches have been familiar with these Returns since 3 decades. However, a brief introduction of these BS Returns, along with the precautions to be taken while preparing these returns, is given here below. Basic Statistical Return 1 (BSR-1): BSR-1 Return relates to credit and is required to be submit ted as on 31 st March every year. BSR-1A: The BSR-1 has two parts, Part-A of the return (BSR-1A) relates to accounts with individual credit limits of over Rs.200000/-. Particulars in respect of each of these accounts must be given separately. Occupation code (column No.7) should be in five (5) digits and not in 3 digits. BSR-1B:. Branches have to furnish the consolidated information on the occupation-wise total of accounts with individual credit limit of Rs.2,00,000/- and less. The information need to be given separately for loans with individual credit limit of Rs.25000/- or less and above Rs.25000/- to Rs.2,00,000/-. Reporting under BSR-1 (Part-A and Part-B) is to be done account-wise and not partywise. The size of the credit limit of each account is the factor for deciding whether it is to be individually reported in BSR-1A or consolidated with other accounts of the same occupational category in BSR-1B. Thus, each account falls either in BSR-1A or BSR-1B and should not be reported in both the parts of BSR-1A and BSR-1B. Column No.4 (credit limit) should be Rs.25000/- or less than Rs.25000/- per account i.e. the column No.4 divided by column No.3 should always be equal either to Rs.25000/- or to less than Rs.25000/- Column No.-7 (credit limit) should be over Rs.25000/- and should not be above Rs.2 lakh. i.e. the column No.7 divided by column No.6 should be equal either to over Rs.25000/- or to less than Rs.2.00 lakh. Page 1 of 8
The amount outstanding should not exceed twice the credit limit i.e. column No.5 should not exceed twice the column No.4 and column No.8 should not exceed twice the column No.7. The figures in Item code No.80 & Item code No.85 should be the same. Basic Statistical Return 2 (BSR-2): BSR-2 Return relates to deposits and is required to be submitted as on 31 st March every year. This return contains following 4 parts. Part-I: Part-II: Classification of total deposits according to type i.e. (a) individuals and (b) others. Classification of term deposits according to maturity. PART-III: Classification of term deposits according to Interest Rate Range. PART-IV: Classification of term deposits according to size of deposits. The figures under code Nos 400 & 500 & 600 should be the same figures as shown in code No.203 i.e. term deposits only. While drawing the figures in code No.s 601, 602, 603, 604 & 605 ensure the adherence to the limit of size of the deposit i.e. less than Rs.25000/-, above Rs.25000/- but less than Rs.1.00 lakh etc. Hand Book of Instructions on BSR-1 and BSR-2 (Edition March 2008): The Hand Book (supplied by the Reserve Bank of India) was already provided to all the Branches during the year 2008. This Hand Book contains detailed guidelines / instructions for filling the BSR-1 and BSR-2 returns. Hence, all the Branches are advised to go through before filling the returns, the above Hand Book as well as the instructions given in the check list at end of the BS Return, in order to Prepare the B.S.R. correctly. Printed forms of BSR : The printed forms of BSR are enclosed to this circular for the use of the Branches. All branches are advised to use them carefully without any wastage. The Buffer stock of statements is kept in the respective Regional Offices (ROs) and the Branches for which the supplied formats are not sufficient may indent the same from respective ROs. But, in no case, the preparation of Returns can be kept pending as RBI is continuously following up for the consolidated data. Branches may also ensure filling up of all the required columns without leaving them blank. Page 2 of 8
Due date for submission of BSR returns by the branches to RO: The BSR survey results are important from the view point of policy formulation and research at macro level by RBI. As such, timely submission of these returns is absolutely necessary to release the results of the surveys in time by the Reserve Bank of India. Hence, all the Branches are advised to prepare the BSR returns, as at 31 st March 2010 and submit to the Planning and Development Department, respective Regional Office, on or before 20.05.2010. Due date for submission of BSR returns by the RO to Head Office: The Regional Offices have to punch the data received from the branches in their Region, by following the procedure laid down in the Annexure to the Circular, in the programmed Software supplied by the RBI and send the data in a soft copy CD and a Hard copy to HO-PDD so as to reach on or before 31.05.2010. The Credit Department at Regional Office has to get the BSR-1 A & 1 B data punched and the Planning Department at Regional Office has to get BSR-2 data punched and the RO Planning Department has to consolidate both the returns and ensure submission of the same to Head Office PDD by 31.05.2010. Before submission of the same to HO: PDD, the Planning Department at RO has to verify whether any errors are there in punching the data by generating error report in the system. Special attention-branch Managers & ROs All the Branch Managers and the ROs are advised to verify and ensure to furnish the data without any errors, duly observing the guidelines available in the Hand Book supplied by RBI and the Annexure to this circular and submit the same to the concerned within the due dates without inviting any reminder. Branches should not send the returns directly to Head Office / the Reserve Bank of India. The data so received by HO has to be consolidated by the Planning & Development Department and submit the statement to RBI by 05.06.2010. Clarifications, if any, to this Circular may be sought from the Head Office, Planning and Development Department (PDD): Kadapa through the Regional Office as per extant guidelines. (K. PREETAM LAL) CHAIRMAN. Page 3 of 8
Annexure to Cir. No.102-BC-2010-PDD, dated 27.04.2010 : Suggestions for drawing error free Basic Statistical Returns (BSR) BSR-1 and BSR-2 The branches while drawing Basic Statistical Returns (BSR) BSR 1A, BSR 1B and BSR 2, have been committing some mistakes and it is taking much time for consolidation, thereby delay in submitting the consolidated statement to Reserve Bank of India. The branches are advised to read the instructions carefully and draw the error free statement accurately so that after punching the statement, while generating the error report, there must be Nil error report. The error statement, drawn by the branch, if any, shall be returned to the respective branch along with error report generated at the time of consolidation for necessary rectification. INSTRUCTIONS: GENERAL: The branch must write name of the branch, Region, Uniform Branch Code Part-I and Part-II. All amounts under a) Credit limit b) Amount outstanding shall be shown in Rupees in thousand only. For example Rs.25,000/- shall be shown as 25, Rs.2,10,000/- shall be shown as 210. All the particulars of the party shall be filled with the help of Handbook of instructions, Basic Statistical Returns 1 and 2, Seventh Edition March, 2008. After consolidation, the Regional Offices shall submit the data in CD & hard copy along with a covering letter mentioning the following details. Sl. No. BSR 1 A BSR 1 B BSR 2 Total Number of branches having Nil accounts No. of branches punched Total number of branches BSR- 1 A : Credit Limits of over Rs.200 thousand (Rs.2,00,001/- and above only). 1) Name of the Party. 2) Account Number. 3) District Code Three digit number a)anantapur 829 b) Kadapa - 828 c) Kurnool 830 d) Nellore 824 e) Prakasam 825. 4) Population Group Code Population Group of Centre Code Rural 1 Semi-urban 2 Urban 3 Metropolitan 4 Page 4 of 8
5) Type of account Code - Two digit number. 6) Organisation Code Two digit number. 7) Occupation Code Five digit number 8) Category of borrower code Two digit number 9) Asset Classification Code of Borrowal account Asset Classification of Borrowal Code Account Standard Asset 1 Sub-standard Asset 2 Doubtful Asset 3 Loss Asset 4 10) Secured/ Un-secured Loans Type of Security Code Secured 1 Un-Secured 2 11) Fixed/Floating Rate of Interest Type of interest Rate Code Fixed rate of interest 1* Floating rate of interest 2 * Since there is no floating rate of interest in the Bank, the Code 1 shall be put in by all the branches in the statement. 12) Rate of interest 13) The credit limit in column No.13 must be 201 thousand and above, loan accounts with credit limit up to 200 thousand must be reported in BSR 1-B only and not in BSR 1-A (Some branches are taking most of the time in writing loan accounts with credit limit up to and inclusive of 200 thousand also in BSR 1A which is not correct) 14) The outstanding amount shall be shown in thousand only. 15) The credit limit in column No.13 must not be more than double the amount outstanding in column No.14. 16) Please indicate Nil balance by a dash (-). 17) Accounts having credit balance should be indicated by the letter CR in the remark column and a dash (-) should be indicated in column 14 (the actual credit balance should not be reported). BSR 1-B: 1) The Credit Limit and Amount Outstanding shall be reported in thousand only. 2) The amount outstanding shown in column 5 of Code No.990 & 999 must tally with total loans and advances of Trial Balance/ Balance Sheet/ BSR-7 as at 31.03.2010. 3) Below the Item Code 999, the total loans and advances of Trial Balance in Rupees and Paise shall be reported. 4) The amount outstanding shown under Code 992(Total of 1-B) under Summary of BSR-1 column 5 must tally with total of column No.5 and column No.8 under codes 900, 910, 920, 930,940 and 950. All total figures shall be shown in red ink. Page 5 of 8
5) The Credit Limit shown in column 4 of code No.992 under Summary of BSR-1 must tally with total of column No.4 and column No.7 of codes 900, 910, 930,940 and 950. All total figures shall be shown in red ink. 6) The number of accounts in column 3 of code No.992 under Summary of BSR-1 must tally with total of column No.3 and column No.6 of codes 900, 910, 930,940 and 950. All total figures shall be shown in red ink. 7) The sub-totals for item codes shall invariably be reported in the statement Total of item code Should tally with item code 101 to 139 190 201 to 340 390 510 to 719 750 8) For the following item codes the totals of item codes must tally Total of item code Should tally with item code 191,192,199 190 391,392,393,394 390 751,752,753 750 810,820,830 800 9) The totals of Item codes 190, 390, 750, 800, 861, 862, 863, 864, 868, 869, 871, 872, 873, 874, 875, 877, 878, 879, 890 must tally with item code 900. i.e., BSR 1-B total. 10) For all Item codes, if the credit limit in column 5 divided by No. of accounts in column 3, the quotient must be less than or equal to 25. e.g. There are 5 accounts with credit limit Rs.11,000/-, 24,000/-, 13,000/-, 22,000/- and Rs.24,000/-. Total credit limit of 5 accounts is Rs.94,000/- and the said amount should be shown as 94 in the statement. When the total credit limit Rs.94,000/- divided by number of accounts 5, the quotient is 18.8 (94 5=18.8) 11) For all Item Codes, if the credit limit in column 7 divided by No. of accounts in column 6 the quotient must be more than 25 and equal to or less than 200. 12) The total of BSR 1-A (Code No.991) and BSR 1-B (Code No.992) shown under Summary of BSR-1 (Code No.990) shall invariably tally with outstanding advances shown in Trial Balance/ Balance Sheet/ BSR-7 as on 31.03.2010. BSR 2 1) The employment details shall invariably be furnished, which should tally with the staff as per attendance register as on 31.03.2010. 2) The grand total amount outstanding of deposits under code No.900 / column 7 must tally with total deposits of Trial Balance/ Balance Sheet/ BSR-7 as on 31.03.2010.. 3) Below the Item Code 999, the total deposits of Trial Balance/ Balance Sheet/ BSR-7 in Rupees and Paise shall be reported. 4) The amount outstanding of Current Deposits under Code No.201 under column 7 must tally with Trial Balance/ Balance Sheet/ BSR-7. 5) The amount outstanding of Savings Bank Deposits under Code No.202 under column 7 must tally with Trial Balance/ Balance Sheet/ BSR-7. 6) The amount outstanding of Term Deposits under Code No.203 under column 7 must tally with Trial Balance/ Balance Sheet/ BSR-7. 7) The Item Code of 200 must tally with Page 6 of 8
a) Item Code 400 of Part-II - Classification under Term Deposits according to original maturity b) Item Code 500 of Part-III Classification of Term Deposits according to interest rate range. c) Item Code 600 of Part IV Classification of Term Deposits according to size of deposits. d) Item Code 700 of Part V Classification of Term Deposits according to residual maturity. 8) The total of item code 201, 202 and 203 shall be put under item code 200. 9) The total of item code 301, 302 and 303 shall be put under item code 300. 10) Regarding Classification of Term Deposits according to size of deposits a) Under item Code 601, the amount outstanding divided by No. of accounts, the quotient must be less than 25. b) Under item Code 602, the amount outstanding divided by No. of accounts, the quotient must be equal to and more than 25 but less than 100. c) Under item Code 603, the amount outstanding divided by No. of accounts, the quotient must be equal to and more than 100 but less than 1500. d) Under item Code 604, the amount outstanding divided by No. of accounts, the quotient must be equal to and more than 1500 but less than 10000. e) Under item Code 605, the amount outstanding divided by No. of accounts, the quotient must be more than 10000. Since the outstanding should be reported in thousand the figures should be shown above. THE FOLLOWING ILLUSTRATIVES DEPICTS THE ERROR REPORTS GENERATED BY THE SYSTEM. BSR I A 1) Under Column 13, the Credit limit must be 201 and above. 2) Under column 14, the amount outstanding must not be double to the credit limit in column 13. BSR I B 1) The item code 999 not reported. 2) The totals of code 990 is not tallied with total of code 991 and 992. 3) The Item Code 992 not tallied with item code 900, 910, 920, 930,940 and 950. 4) Sub-totals are not tallied Item Code Sub-Total of Item Codes 190 101 to 139 190 191, 192, 199 390 201 to 340 390 391, 392, 393, 394 750 510 to 719 750 751, 752, 753 800 810, 820, 830 900 190,390, 750, 800, from 861 to 890 910 901, 902, 903, 904 920 911, 912, 913 930 921, 922 940 931, 932, 933, 934, 935, 936, 937, 938, 939 950 941, 942 Page 7 of 8
5) For any item code, when column 4 is entered, the credit limit divided by No. of accounts the quotient is equal to or more than 25. 6) For any item code, when column 7 is entered, the credit limit divided by No. of accounts the quotient is less than 25 or over 200. 7) For any item code, when column 5 or 8 is entered the amount outstanding is double or more to credit limit. 8) Totals of Item codes not furnished For Item Code Totals of Item codes not furnished 190 191, 192, 199 390 391, 392, 393, 394 750 751, 752, 753 800 810, 820, 830 BSR II 1) Item code 100 not reported. 2) Item code 101 not reported. 3) Item code 999 not reported. 4) Totals of Item Codes 201, 202 and 203 not tallied with 200. 5) Totals of Item Codes 301, 302 and 303 not tallied with 300. 6) For all Item Codes, the total No. of accounts in column 6 is not tallied with column 2, i.e., Individuals and Column 4, i.e., Others. 7) The Item Code 203 of term Deposits is not tallied with classification of term deposits according to a) original maturity Item Codes 400, b) Interest rate range Item Code 500, c) size of deposits Code 600, d) Residual Maturity Item Code 700. 8) For all Item Codes, the amount outstanding in column 7 is not tallied with column 3, i.e., Individuals and Column 5, i.e., Others. 9) For Classification of term deposits according to size of deposits. a) Under item Code 601, the amount outstanding divided by No. of accounts, the quotient less than 25. b) Under item Code 602, the amount outstanding divided by No. of accounts, the quotient is not equal to and more than 25 but less than 100. c) Under item Code 603, the amount outstanding divided by No. of accounts, the quotient is not equal to and more than 100 but less than 1500. d) Under item Code 604, the amount outstanding divided by No. of accounts, the quotient is not equal to and more than 1500 but less than 10000. e) Under item Code 605, the amount outstanding divided by No. of accounts, the quotient is not more than 10000. The examples stated above are only illustrative but not exhaustive. The Branches/ ROs are advised to read the contents of the Circular carefully, understand the same properly and discuss all the items in a staff meeting for preparation of the statements accurately to ensure timely submission of the error free statement. ***** Page 8 of 8