HomeCirculars › RBI/2005-06/349

Revised Monthly Return Format for Large NBFCs (Non-Public Deposit)

No longer current — withdrawn, no replacement on file yet
Source: Reserve Bank of India · RBI/2005-06/349 · issued 05 Apr 2006 · ~2 min read
Quick answerRBI has revised the monthly return format for NBFCs with assets of Rs. 100 crore and above that do not accept public deposits. Key changes include new sections on cumulative P&L, age-wise NPA breakup, bank exposure, capital market exposure, and foreign sources of funds. First revised return due for May 2006.

What changed

RBI revised the monthly return format for NBFCs not accepting public deposits with assets of Rs. 100 crore and above. The revised format adds a cumulative profit and loss account position, age-wise breakup of NPAs, doubtful assets, and loss assets. It also introduces reporting of bank/FI exposure on working capital, capital market exposure details (including loans for equity investments and against shares), and separate data for convertible and non-convertible bonds/debentures. Additionally, foreign sources of funds now require purpose/deployment details.

What it means for you

NBFCs must enhance their data reporting systems to capture cumulative financials and granular asset quality details. The new capital market exposure and foreign funds sections increase transparency on risk concentrations. Non-submission will attract penal action, so compliance is critical. Lenders and investors can expect more detailed insights into NBFC health from these returns.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Who it affects

NBFCs not accepting public deposits with assets of Rs. 100 crore and above, Compliance and reporting teams of affected NBFCs, RBI supervisory departments monitoring NBFCs

❓ Common questions

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

When is the first revised return due?

The first monthly return in the revised format must be submitted for the month of May 2006.

What happens if we don't submit the return?

Non-submission of the return will attract penal action from the RBI.

Are the reporting timelines and methods changed?

No, the instructions about time and manner of reporting remain unchanged from the earlier circular dated September 6, 2005.

📜 This document’s life story (1 recorded event, each backed by RBI’s own words)
Repealed by RBI/2025-26/100 — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)
RBI’s words: “Official withdrawal register entry #195: DNBS.(CMDI) C.C.No.67/21.05.15/2005-06 — "Monthly Return on important financial parameters of Non-Banking Financial Companies (NBFCs) not accepting/ holding pu”
📜 Read the original circular — full text as issued by RBI
RBI/2005-06/349 DNBS (CMDI) C.C. No. 67 /21.05.15/2005-06 April 5, 2006 To All NBFCs not accepting/holding public deposits Dear Sir, Monthly Return on important financial parameters of Non-Banking Financial Companies (NBFCs) not accepting/ holding public deposits and having assets size of Rs. 100 crore and above Please refer to our Circular DNBS(RID) C.C.No.57/02.05.15/2005-06 dated September 6, 2005 advising of a reporting arrangement for Non-Banking Financial Companies not accepting/holding public deposits and having assets size of Rs.100 crore and above. 2. The Bank has been receiving captioned monthly return and based on the experience it has been decided to modify the return. Accordingly, a revised format of the return incorporating certain amendments/ refinements is enclosed. 3. The first monthly return in revised format may be submitted for the month of May 2006 4. The changes proposed in the format of return are as under: a) Part III: Requirement as to Profit and Loss Account Cumulative position as at the month end. b) Part IV: Asset Classification Age-wise break-up of NPA’s, Doubtful Assets and Loss Assets. c) Part VI: Bank’s/FIs exposure on the company Highest outstanding in the balance of working capital. d) Part VIII: Capital Market Exposure i) Loans/Advances for investments in equity shares (including IPOs and ESOPs), bonds and debentures ,units of equity oriented mutual funds , etc to individuals and corporates. ii) Loans and advances against collateral of shares to individuals,Corporates and Stock brokers. iii) Separate data for convertible and non-convertible bonds and debentures. e) Part VIII: Foreign Sources of Funds Purpose/deployment of resources to be indicated 5. The instructions about time of reporting and manner of reporting contained in our Circular dated September 6, 2005 ,ibid, remains unchanged. 6. It may be added that non submission of the return will attract penal action from the Bank. Yours faithfully, (B.V.Jadav) General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2005-06/349 · issued 05 Apr 2006. The plain-English explanation above is BankPulse’s own independent summary.
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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=2815&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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