Skip to main content
Click here to Visit the RBI’s new website

BBBPLogo

Notifications

(353 kb)
Master Circular - Returns to be submitted by NBFCs

RBI/2015-16/87
DNBS.IT.CC.No.01/24.01.191/2015-16

July 01, 2015

To,
All NBFCs (Excluding RNBCs)

Dear Sirs,

Master Circular - Returns to be submitted by NBFCs

In order to have all current instructions in one place, the Reserve Bank of India issues updated circulars/notifications to NBFCs on various subjects. It is advised that instructions on various returns to be submitted by NBFCs as updated till June 30, 2015, have been compiled herein and enclosed for ready reference. The Master Circular has also been placed on the RBI web-site (http://www.rbi.org.in).

Yours faithfully,

(Dr. Sathyan David)
Chief General Manager

Table of Contents

Para No. Particulars
A Returns to be submitted by deposit taking NBFCs
B Returns to be submitted by NBFCs-ND-SI
C Quarterly return on important financial parameters of non deposit taking NBFCs having assets of more than Rs.50 crore and above but less than Rs 100 crore
D Other Returns
E Reporting dates and Due dates for Returns to be submitted by NBFCs
  Appendix

Introduction

NBFCs are required to submit various returns to RBI w.r.t their deposit acceptance, prudential norms compliance, ALM etc. Detailed instructions regarding submission of returns by NBFCs have been issued through various company circulars. A list of such returns to be submitted by NBFCs-D, NBFCs-ND-SI and others is as under:

A. Returns to be submitted by deposit taking NBFCs

  1. NBS-1 Quarterly1 Returns on deposits in First Schedule 2.

  2. NBS-2 Quarterly3 return on Prudential Norms is required to be submitted by NBFC accepting public deposits4.

  3. NBS-3 Quarterly return on Liquid Assets by deposit taking NBFC5.

  4. NBS-4 Annual return of critical parameters by a rejected company holding public deposits.

    (NBS-5 stands withdrawn as submission of NBS 1 has been made quarterly6.)

  5. NBS-6 Monthly return on exposure to capital market bydeposit taking NBFC with total assets of Rs 100 crore and above7.

  6. Half-yearly ALM return by NBFC holding public deposits of more than Rs.20 crore or asset size of more than Rs. 100 crore8.

  7. Audited Balance sheet and Auditor’s Report by NBFC accepting public deposits9.

  8. Branch Info Return10.

B. Returns to be submitted by NBFCs-ND-SI

  1. NBS-7 A Quarterly11 statement of capital funds, risk weighted assets, risk asset ratio etc., for NBFC-ND-SI12.

  2. Monthly Return on Important Financial Parameters of NBFCs-ND-SI13.

  3. ALM returns:

    (i) Statement of short term dynamic liquidity in format ALM [NBS-ALM1] -Monthly,

    (ii) Statement of structural liquidity in format ALM [NBS-ALM2] Half yearly,

    (iii) Statement of Interest Rate Sensitivity in format ALM -[NBS-ALM3], Half yearly14.

  4. Branch Info return15

C. Quarterly return on important financial parameters of non deposit taking NBFCs having assets of more than Rs.50 crore and above but less than Rs 100 crore

  1. Basic information like name of the company, address, NOF, profit / loss during the last three years has to be submitted quarterly by non-deposit taking NBFCs with asset size between Rs 50 crore and Rs 100 crore16.

D. Other Returns

  1. As at the end of March every year, all NBFCs are required to submit an annual certificate duly certified by the Statutory Auditors that the company is engaged in the business of NBFI requiring it to hold the CoR. The certificate shall also indicate the asset / income pattern of the NBFC for making it eligible for classification as AFC, Investment Company, or Loan Company17.

  2. An NBFC with FDI has to submit a half yearly (half year ending March and September) certificate to the effect that it has complied with the minimum capitalisation norms and that its activities are restricted to the activities prescribed under FEMA18.

  3. With regard to overseas investment a Quarterly Return is to be submitted by all NBFCs to the Regional Office of DNBS and also Department of Statistics and Information Management (DSIM)19.

A table showing periodicity and particulars of returns is as per Annex.

E. Reporting dates and Due dates for Returns to be submitted by NBFC

Sr No Name of the Return Short Name Periodicity Reference Date Reporting Time Due on Purpose Who are supposed to file the Return
1. Quarterly Returns By NBFCs NBS1 Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Details of Assets And Liabilities NBFCs-D,
2. Quarterly Statement of Capital Funds, Risk Assets etc as required under the Non-Banking Financial Companies Prudential Norms (Reserve Bank) Directions 1998 By NBFCs and RNBCs NBS2 Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Capital Funds, Risk Assets, Asset Classification etc NBFCs-D and RNBCs
3. Quarterly Return on Statutory Liquid Assets as per Section 45 IB of the Act By Deposit Taking NBFCs NBS3 Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Statutory Liquid Assets NBFCs-D
4. Annual Return on Repayment of Deposits by the Rejected Companies holding Public Deposits (The return was subsequently simplified for better response) NBS4 Yearly 31st March/ 30th June/ 30th Sept/ 31st Dec 30 days May 01 Details of Public Deposits, Other Liabilities NBFCs holding public deposits whose application
for Certificate of Registration under Section 45-IA of
RBI Act, 1934 have been rejected
5. Monthly Return on Capital Market Exposure NBS6 Monthly As at the end of the month 7 days 7th day of next month Details of Capital Market Exposure NBFCs-D & RNBCs having Asset size of 100 crore and above.
holding Public Deposits of Rs.20 crore and above
6. Quarterly Return of Capital Funds, Risk-Asset Ratio from NBFCs-ND-SI (Supervisory Return) NBS7 Quarterly 31st March 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Capital Funds, Risk Assets, Risk Weighted off-balance sheet items (Non-Funded Exposures), Asset Classification etc. NBFCs-ND-SI
7. Asset-Liability Management (ALM) Return ALM Half yearly 31st March/ 30th Sept 1 month 30th April/ 30th Oct Structural Liquidity, Short-term dynamic liquidity, Interest Rate sensitivity etc. NBFCs-D having public deposit of Rs.20 crore and above and/or asset size of Rs.100 crore and above
8. Monthly Return on Important Financial Parameters of NBFCs not accepting/holding public deposits and having asset size of Rs.100 crore and above 100 Crore
NBFCs-ND-SI		 Monthly end of every month 7 days 7th of next month Sources and Application of Funds, Profit and Loss Account, Asset Classification, Bank's/Fis exposure on the company, Details of Capital Market Exposure etc. NBFCs-ND having asset-size of Rs.100 crore and above.
9. Quarterly Return on Assets acquired, securitized and reconstructed SC/RC Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 details of Assets acquired/securitized/reconstructed SC/RC
10. Statement of Short Term Dynamic Liquidity (ALM 1) 100 Crore NBFCs-ND-SI Monthly End of every month 10 days 10th of next month Short Term Dynamic Liquidity NBFC-ND-SI having asset-size of Rs.100 crore and above.
11. Statement of Structural Liquidity (ALM 2)
Interest Rate Sensitivity (ALM3)		 100 Crore NBFCs-ND-SI Half yearly 31st March/ 30th Sept 20 days 20th April
20th Oct		 Structural Liquidity/
Interest Rate Sensitivity		 NBFC-ND-SI having asset-size of Rs.100 crore and above.
12. ALM Yrly 100 Crore NBFCs-ND-SI Annual 31st March 15 days 15th April Disclosure in Balance Sheet. CRAR, Exp to Real Estate, NBFC-NDSI having asset-size of Rs.100 crore and above.
13. Quarterly Return of NBFC with Asset size of Rs.50-100Crs NBFC-NDSI-50Cr Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 30 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Sources and Application of Funds, Profit and Loss Account, Sectoral deployment of Funds NBFCs-ND having asset-size of Rs.50-100 crore and above.
14. Branch Info Return for NBFC with Asset size of Rs.50Crs and above NBFC-NDSI-50Cr
NBFCs-ND-SI-100 Crore
NBFC-D		 Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Branch Details All NBFCs-ND having asset-size of Rs.50-crore and above.
15. Quarterly Return to be submitted by NBFCs having overseas investment. NBFC-NDSI-50Cr
NBFCs-ND-SI-100 Crore
NBFC-D		 Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 30 days within a period of one month from the close of the quarter Name of the WOS/JV, Country and
date of incorporation Date of NoC from DNBS, Business undertaken		 All NBFCs
16. Annual Returns By RNBCs NBS1A Annual 31st March 6 months 30th Sept Details of Assets And Liabilities RNBCs
17. Quarterly Return on Statutory Liquid Assets as per Section 45 IB of the Act of By RNBCs NBS3A Quarterly 31st March/ 30th June/ 30th Sept/ 31st Dec 15 days 15th April/
15th July/ 15th Oct/ 15th Jan		 Statutory Liquid Assets RNBCs
Note: NBFCs-D -> Deposit taking Non-Banking Financial Companies (NBFCs);
RNBC-> Residuary Non-Banking Company;
NBFCs-ND -> Non-Deposit taking NBFCs.
NBFCs-ND-SI -> Non-Banking Financial Companies (NBFCs) not accepting/holding public deposits and having asset sizes of Rs.100 crore and above
(also termed as Systemically Important NBFCs or in short NBFCs-ND-SI)
SC/RC -> Securitisation Companies/ Reconstruction Companies

Appendix

List of Circulars

Sr. No. Circular No. Date
(i) Notification No.DFC.118/DG (SPT)-98 January 31, 1998
(ii) Notification No. DNBS. 192 / DG (VL)-2007 February 22, 2007
(iii) Notification No. DNBS. 193 / DG (VL)-2007 February 22, 2007
(iv) Notification DFC(COC) No.108.ED(JRP)/97 April 30, 1997
(v) Notification No. DFC.120/ED(G)-98 January 31, 1998
(vi) Notification No.DFC.121/ED(G)-98 January 31, 1998
(vii) DNBS.PD/CC.No. 93/03.05.002/2006-07 April 27, 2007
(viii) DNBS (RID) C.C. No. 57/02.05.15/2005-06 September 6, 2005
(ix) DNBS (PD). CC. No. 125/03.05.002/2008-2009 August 1, 2008
(x) DNBS (PD). CC. No. 243/03.02.002/2011-12 September 22, 2011
(xi) DNBS (PD).261/2013-14 September 3, 2013
(xii) DNBS (PD).262/2013-14 September 3, 2013

1Revised vide CC NO.243 dated September 22, 2011

2Inserted vide Notification No.DFC.118/DG (SPT)-98 dated January 31, 1998

3Revised vide CC NO.243 dated September 22, 2011

4Inserted vide Notification No. DNBS. 192 / DG (VL)-2007 dated February 22, 2007

5Inserted vide Notification No DFC(COC) No.108.ED(JRP)/97 dated April 30, 1997

6Deleted vide CC NO.243 dated September 22, 2011

7Inserted vide Notification No. DNBS. 192 / DG (VL)-2007 dated February 22, 2007

8Inserted vide DNBS (PD).CC.No.15 /02.01 / 2000-2001 dated June 27, 2001

9Inserted vide Notification No.DFC.118/DG (SPT)-98 dated January 31, 1998

10Inserted in NBFC Deposits Directions 1998 vide Notification No.DNBS.(PD):261/2013-14 dated September 3, 2013

11Revised vide CC NO.243 dated September 22, 2011

12Inserted vide DNBS.PD/ CC.No. 93/ 03.05.002 /2006-07 dated April 27, 2007

13Inserted vide DNBS (RID) C.C. No. 57/02.05.15/2005-06 dated September 6, 2005

14Inserted vide Notification No. DNBS. 200 / CGM(PK)-2008 dated August 1, 2008

15Inserted in NBFC Non-Deposit Taking Companies Prudential Norms Directions 2007 vide Notification No.DNBS.(PD): 262 /2013-14 dated September 3, 2013

16Inserted vide DNBS.PD/ CC.No.130/ 03.05.002 /2008-09 dated September 24, 2008

17Inserted vide DNBS (PD) C.C. No. 79 / 03.05.002/ 2006-07 September 21, 2006 and DNBS (PD) C.C. No. 81 / 03.05.002/ 2006-07 dated October 19, 2006

18 Inserted vide DNBS (PD).CC. No 167 /03.10.01 /2009-10 dated February 04, 2010

19 Inserted vide Notification No. DNBS.(PD)229/ CGM(US)-2011 dated June 14, 2011

Footnote: The Reference to Companies Act, 1956 in the Master Circular will be changed as and when change is effected in the original circular/notifications.
 

2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Archives
Top