Non-Banking Financial Company Returns (Reserve Bank) Directions, 2016

The Non Banking Financial Companies (NBFCs) are required to submit various returns to the Bank w.r.t their deposit acceptance, prudential norms compliance, ALM etc. The lists of such returns to be submitted by the NBFCs are as under:

A. Details of returns to be submitted by NBFCs-D:-

Sr.	Name of the Return	Purpose	Periodi-city	Reference Date	Reporting Time	Due on	Remarks
1	NBS1(on Financial Indicators)	To capture financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors etc.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
2	NBS2(on Prudential Norms)	To capture compliance with various prudential norms, e.g. Capital Adequacy, Asset Classification, Provisioning, NOF etc.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
3	NBS3(on Liquid Assets)	To capture details of Statutory Investments in Liquid Assets (Central/State Government Securities, Fixed Deposits in Scheduled Commercial Bank etc.)	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
4	NBS-4 (on status of public deposits by NBFCs whose CoR is rejected by the Bank)	To know the repayment status of public deposits of rejected NBFCs- D this return is being called for.	Annually
4	ALM (NBFC-D)	To address concerns regarding Asset Liability mismatches and interest rate risk exposures, an ALM System was introduced for the deposit taking NBFCs as part of their overall system for effective risk management.	Half yearly	31st March/ 30th Sept.	30 days	30th April/ 30th Oct.	NBFCs-D having public deposit of > ₹ 20 crore Or asset size of> ₹ 100 crore
5	Branch Information return	To capture the reach and geographical spread of NBFCs.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
6	Statutory Auditor Certificate	To ensure continued regulatory compliance	Annual	31st March	One month from the date of finalisation of Balance Sheet		Not later than 31st December(The SAC needs to be scanned and uploaded in COSMOS under the menu “Upload Report”)
7	Reporting to Central Repository of Information on Large Credits (CRILC)	To facilitate early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	21 days	21st April/ 21st July/ 21st Oct/ 21st Jan
8	Reporting of Special Mention Account status (SMA-2 return)	To facilitate early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders	Weekly	On Every Friday

B. Details of returns to be submitted by NBFC-ND-SI:-

Sr. No	Name of the Return	Purpose	Periodicity	Reference Date	Reporting Time	Due on
1	NBS7(on Prudential Norms)	To capture compliance with various prudential norms, e.g. Capital Adequacy, Asset Classification, Provisioning, NOF etc	Quarterly	31st March/ 30th June/ 30th Sept/ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
2	NBFCs-ND-SI 500cr(on Important Financial Parameters)	To capture financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors, sectoral deployment of credit etc.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
3	ALM-1	To address concerns regarding Asset Liability mismatches and interest rate risk, an ALM System was introduced for the NBFC-ND-SI as part of their overall system for effective risk management.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
4	ALM-2 & 3	To address concerns regarding Asset Liability mismatches and interest rate risk, an ALM System was introduced for the NBFC-ND-SI as part of their overall system for effective risk management.	Half yearly	31st March/ 30th Sept.	30 days	30th April/ 30th Oct.
5	ALM-(NBFC-ND-SI)	To address concerns regarding Asset Liability mismatches and interest rate risk, an ALM System was introduced for the NBFC-ND-SI as part of their overall system for effective risk management.	Annual	31st March	15 days	15th April
6	Branch Info return	To capture the reach and geographical spread of NBFCs.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
7	Reporting to Central Repository of Information on Large Credits (CRILC)	To facilitate early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	21 days	21st April/ 21st July/ 21st Oct/ 21st Jan
8	Reporting of Special Mention Account status (SMA-2 return)	To facilitate early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders.	Weekly	On Every Friday
9	Statutory Auditor Certificate	To ensure continued regulatory compliance	Annual	31st March	One month from the date of finalisation of Balance Sheet. Not later than 31st December.

C. Details of returns to be submitted by NBFC-ARC:-

Sr. No	Name of the Return	Purpose	Periodicity	Reference Date	Reporting Time	Due on
1	ARC	To capture financial parameters and various operational details e.g. assets (NPA) acquired, acquisition cost, their recovery status etc.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
2	Statutory Auditor Certificate	To ensure continued regulatory compliance	Annual	31st March	One month from the date of finalisation of Balance Sheet. Not later than 31st December.

D. Details of returns to be submitted by NBFC-ND-having asset size of ₹ 100 crore - ₹ 500 crore

Sr No	Name of the Return	Purpose	Periodicity	Reference Date	Reporting Time	Due on
1	NBS-9(on Financial Indicators)	To capture profile information and financial details, viz. components of Assets and Liabilities, Profit and Loss account, Branch Information etc.	Annual	31st March	60 days	30th May
2	Statutory Auditor Certificate	To ensure continued regulatory compliance	Annual	31st March	One month from the date of finalisation of Balance Sheet. Not later than 31st December.

E. Details of returns to be submitted by NBFC-ND-having asset size below ₹ 100 crore

Sr No	Name of the Return	Purpose	Periodicity		Reference Date	Reporting Time	Due on
1	NBS-8	To capture profile information and financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors, Branch Information etc.	Annual	31st March		60 days	30th May
2	Statutory Auditor Certificate	To ensure continued regulatory compliance	Annual	31st March		One month from the date of finalisation of Balance Sheet. Not later than 31st December.

F. Details of returns to be submitted by RNBCs

Sr No	Name of the Return	Purpose	Periodicity		Reference Date	Reporting Time	Due on
1	NBS1A(on Financial Indicators)	To capture financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors, Statutory Investments in Liquid Assets etc.	Annual	31st March		6 months	30th Sept
2	NBS3A(on Financial Indicators)	To capture financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors, Statutory Investments in Liquid Assets etc.	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.		15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.
3	Statutory Auditor Certificate	To ensure continued regulatory compliance	Annual	31st March		One month from the date of finalisation of Balance Sheet. Not later than 31st December.

G. Other Returns by concerned NBFCs

Sr No	Name of the Return	Purpose	Periodicity	Reference Date	Reporting Time	Due on
1	Return on FDI	To capture compliance with the stipulated minimum capitalization norms and that its activities are restricted to the activities prescribed under FEMA.	Half yearly	31st March/ 30th Sept.	30 days	30th April/ 30th Oct.
2	Overseas Investments	To capture details on overseas investment by NBFCs	Quarterly	31st March/ 30th June/ 30th Sept./ 31st Dec.	Within 15 days	15th April/ 15th July/ 15th Oct./ 15th Jan.

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