| S.No. | Return Name | Return Description | Frequency | Department Concerned | Reporting Entity required to submit the return * | Details of Related Circulars | Reporting Format | Name of the Reporting Platform |
|---|
| 1 | DNBS01- Important Financial Parameters - Quarterly@ | The return captures financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors etc. for NBFC-D and NBFC-NDSI. | Quarterly | DoS | NBFC-deposit taking and NBFC-NDSI | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. |  301 kb |
| XBRL Phase III |
| 2 | DNBS02-Important Financial Parameters - Annual@ | The return captures financials details like components of assets and liabilities as well as compliance with various prudential norms for non-deposit taking non-NDSI NBFCs. | Annual | DoS | Non-deposit taking non-NDSI | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 389 kb |
| XBRL Phase III |
| 3 | DNBS03-Important Prudential Parameters@ | The return captures compliance with various prudential norms, e.g. Capital Adequacy, Asset Classification, Provisioning, NOF etc. for NBFC-Deposit taking and NBFC-NDSI. | Quarterly | DoS | NBFC-deposit taking and NBFC-NDSI | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 151 kb |
| XBRL Phase III |
| 4 | DNBS04A- Short Term Dynamic Liquidity (STDL) - Quarterly@ | To capture the details of mismatch in projected future cash inflows and outflows based on the busniess projections. | Quarterly | DoS | NBFC-deposit taking, NBFC-NDSI, CIC and Non-deposit taking Non-NDSI NBFCs with assset size > 100 cr | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 337 kb |
| XBRL Phase III |
| 5 | DNBS04B-Structural Liquidity & Interest Rate Sensitivity - Monthly@ | To capture (i) The details of mismatch in projected future cash inflows and outflows based on the maturity pattern of assets and liabilities at the end of the reporting period for NBFCs-NDSI; (ii) The details of interest rate risk. | Monthly | DoS | NBFC-deposit taking, NBFC-NDSI, CIC and Non-deposit taking Non-NDSI NBFCs with assset size > 100 cr | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 455 kb |
| XBRL Phase III |
| 6 | DNBS05 - Return for CoR Rejected companies@ | To capture details in respect of NBFCs which accepted public deposits and whose CoR was rejected | Quarterly | DoS | NBFCs who accepted public deposits and whose CoR was rejected | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 43 kb |
| XBRL Phase III |
| 7 | DNBS06 - RNBCs- Important Financial & Prudential Parameters@ | The return captures financials details like components of assets and liabilities as well as compliance with various prudential norms for RNBCs. | Quarterly | DoS | RNBCs | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 163 kb |
| XBRL Phase III |
| 8 | DNBS07 - ARCs Important Financial Parameters@ | To capture financial parameters and various operational details e.g. assets (NPA) acquired, acquisition cost, their recovery status etc. for ARCs. | Quarterly | DoS | ARCs | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 258 kb |
| XBRL Phase III |
| 9 | DNBS08-CRILC Main Return - Quarterly | To capture credit information on aggregate exposure of > 5 Crore to single borrower. | Quarterly | DoS | All NBFCs-deposit taking, NBFCs-NDSI and NBFCs-Factors | Early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders: Framework for Revitalising Distressed Assets in the Economy | | 49 kb |
| XBRL Phase III |
| 10 | DNBS09-CRILC SMA Details | All NBFCs-D, NBFCs-NDSI and NBFCs-Factors having aggregate exposure > 5 Crore to single borrower reported in SMA-2 for the day | As and when account is classified (de-classified) as SMA-2 | DoS | All NBFCs-deposit taking, NBFCs-NDSI and NBFCs-Factors having aggregate exposure > 5 Crore to single borrower reported in SMA-2 for the day | Early Recognition of Financial Distress, Prompt Steps for Resolution and Fair Recovery for Lenders: Framework for Revitalising Distressed Assets in the Economy | | 33 kb |
| XBRL Phase III |
| 11 | DNBS10-Statutory Auditor Certificate@ | To ensure continued regulatory compliance for all NBFCs. | Annual | DoS | All NBFCs and ARCs | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 540 kb | | 540 kb | | 540 kb | | 541 kb |
| XBRL Phase III |
| 12 | DNBS11-CICs - Important Financial Parameters@ | The return captures financial details, viz. components of Assets and Liabilities, Profit and Loss account, Exposure to sensitive sectors etc. for CIC-ND-Sis. | Quarterly | DoS | NBFCs-CIC | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 426 kb |
| XBRL Phase III |
| 13 | DNBS12-CICs - Important Prudential Parameters@ | The return captures compliance with various prudential norms, e.g. Capital Adequacy, Asset Classification, Provisioning, NOF etc. for CIC-ND-Sis. | Quarterly | DoS | NBFCs-CIC | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 92 kb |
| XBRL Phase III |
| 14 | DNBS13-Overseas Investment Details@ | To capture details of overseas investment for all NBFCs having overseas investment. | Quarterly | DoS | All NBFCs and ARCs | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 47 kb |
| XBRL Phase III |
| 15 | DNBS14- P2Ps- Important Financial & Prudential Parameters@ | The return captures financials details like components of assets and liabilities as well as compliance with various prudential norms for NBFCs-P2P. | Quarterly | DoS | All NBFC-P2Ps | Requirement to submit the return has been communicated to the entities through email intimation and the related Master Directions will be issued soon. | | 279 kb |
| XBRL Phase III |
| 16 | Fraud Monitoring Return 1 (FMR1) | To capture the details of the fraud committed by staff, outsiders or customers involving an amount of Rs 1 lakh or more for all NBFC-D and NBFC-NDSIs. | As and when | DoS | All NBFC-deposit taking and NBFC-NDSIs | Master Direction - Monitoring of Frauds in NBFCs (Reserve Bank) Directions, 2016 |  70 kb |
| Hardcopy |
| 17 | Fraud Monitoring Return 2 (FMR2) - Quarterly | To capture the summary of all frauds during the quarter involving an amount of Rs 1 lakh or more for all NBFC-D and NBFC-NDSIs. | Quarterly | DoS | All NBFC-deposit taking and NBFC-NDSIs | Master Direction - Monitoring of Frauds in NBFCs (Reserve Bank) Directions, 2016 | | 77 kb |
| Hardcopy |
| 18 | Fraud Monitoring Return 3 (FMR3) - Fraud Update Application | To capture the updated information in respect of frauds reported through FMR-1 for all NBFC-D and NBFC-NDSIs. | As and when | DoS | All NBFC-deposit taking and NBFC-NDSIs | Master Direction - Monitoring of Frauds in NBFCs (Reserve Bank) Directions, 2016 | | 90 kb |
| Hardcopy |
| 19 | Internal Ombudsman (IO) for Non-Banking Financial Company (NBFC) | Data on IO complaints | Quarterly & Annual | CEPD | a) Deposit-taking NBFCs (NBFCs-D) with 10 or more branches.
b) Non-Deposit taking NBFCs (NBFCs-ND) with asset size of Rs.5,000 crore and above and having public customer interface. | Internal Ombudsman Scheme for
NBFCs, 2021 | | 10 kb |
| Email |
| 20 | Form A | Information to be submitted by the NBFCs regarding appointment of Statutory Central Auditor (SCA)/ Statutory Auditor (SA) | Annual | DoS | NBFCs | | | 154 kb |
| |
* Notes
SCBs: Scheduled Commercial Banks
RRBs: Regional Rural Banks
SFBs: Small Finance Banks
PBs: Payment Banks
LABs: Lead Area Banks
AIFIs: All India Financial Institutions
ADs: Authorised Dealers
IP Agents: Issuing and Paying Agents
NBFCs: Non-Banking Financial Companies
RNBCs: Residuary Non-Banking Companies
NBFC-D: Non-Banking Financial Companies- Deposit Taking
NBFC-ND-SI: Non-Banking Financial Companies- Non-Deposit Taking-Systemically Important
UCBs: Urban Cooperative Banks
StCBs: State / Central Co-operative Banks
DCCBs: District Central Co-operative Banks
CICs: Credit Information Companies
AMCs: All Authorised Money Changers
FFMCs: Full Fledged Money Changers
MTSS: Money Transfer Service Scheme
WLAs: White label ATMs
PDs: Primary Dealers
SIDBI: Small Industries Development Bank of India
@ Master Directions will be issued soon |