RBI's own words: “the disclosure requirements contained in the Annex under item “II. Sector wise NPAs” of our circular DBOD.BP.BC.No.79/21.04.018/2009-10 dated March 15, 2010 on ‘ Additional Disclosures by Banks in Notes to Accounts’ shal” — RBI/2013-2014/647
Source: Reserve Bank of India · RBI/2009-10/347 · issued 15 Mar 2010 · ~1 min read
Quick answerRBI mandates banks to disclose concentration of deposits, advances, exposures, NPAs, sector-wise NPAs, movement of NPAs, overseas assets/NPAs/revenue, and off-balance sheet SPVs in Notes to Accounts from FY ending March 2010.
The rule, in the simplest words
Banks must disclose concentration of deposits, advances, exposures, and NPAs in their Notes to Accounts.
Banks must report sector-wise NPAs for different sectors like agriculture, industry, services, and personal loans.
Banks must track movement of gross NPAs, including additions, upgradations, recoveries, and write-offs.
Banks must disclose overseas assets, NPAs, and revenue separately.
Banks must list all off-balance sheet SPVs sponsored that require consolidation.
How it plays out — a real example
At the end of the financial year, Rohan, a credit & lending officer in Indore, needs to prepare the Notes to Accounts for his bank. He ensures that the bank discloses the concentration of deposits, advances, exposures, and NPAs, as well as sector-wise NPAs, movement of NPAs, overseas assets, NPAs, and revenue, and off-balance sheet SPVs sponsored by the bank. This helps the bank's stakeholders to better assess risk concentration and asset quality, potentially impacting investor confidence and regulatory scrutiny.
What changed
RBI introduced new disclosure requirements for banks' Notes to Accounts, effective from the financial year ending March 2010. Banks must now report concentration of deposits, advances, exposures, and NPAs, along with sector-wise NPAs, movement of NPAs, overseas assets/NPAs/revenue, and off-balance sheet SPVs sponsored.
What it means for you
Banks need to enhance transparency by providing granular data on large exposures and NPA movements, aligning with international best practices. This will allow stakeholders to better assess risk concentration and asset quality, potentially impacting investor confidence and regulatory scrutiny.
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
Prepare systems to capture and report concentration of top 20 depositors, borrowers, and exposures as per prescribed formats.
Compute sector-wise NPAs for agriculture, industry (micro/small/medium/large), services, and personal loans.
Track movement of gross NPAs including additions, upgradations, recoveries, and write-offs.
Disclose overseas assets, NPAs, and revenue separately.
List all off-balance sheet SPVs sponsored that require consolidation.
Who it affects
All commercial banks excluding Regional Rural Banks (RRBs), Bank finance and compliance teams, Auditors and accounting departments
Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).
When do these additional disclosures become effective?
The disclosures are required from the financial year ending March 2010, as per the circular dated March 15, 2010.
What is meant by 'concentration of exposures' in this context?
Exposures include both credit and investment exposures as defined in the Master Circular on Exposure Norms, and banks must report total exposure to their twenty largest borrowers/customers.
Are Regional Rural Banks (RRBs) exempt from these disclosures?
Yes, the circular explicitly excludes RRBs from its scope.
📜 This document’s life story (1 recorded event, each backed by RBI’s own words)
RBI’s words: “the disclosure requirements contained in the Annex under item “II. Sector wise NPAs” of our circular DBOD.BP.BC.No.79/21.04.018/2009-10 dated March 15, 2010 on ‘ Additional Disclosures by Banks in Not”
📜 Read the original circular — full text as issued by RBI
RBI/2009-10/347
DBOD.BP.BC.No. 79 /21.04.018/2009-10
March 15, 2010
The Chairmen/Chief Executives of
All Commercial Banks
(excluding RRBs)
Dear Sir,
Additional Disclosures by banks in Notes to Accounts
The Reserve Bank has been taking several steps from time to time to enhance the transparency in the operations of banks by stipulating comprehensive disclosures in tune with the international best practices.
On a review of the existing disclosures, it has been decided to prescribe the following additional disclosures in the ‘Notes to Accounts’ in the banks’ balance sheets, from the year ending March 2010:
Concentration of Deposits, Advances, Exposures and NPAs
Sector-wise NPAs
Movement of NPAs
Overseas assets, NPAs and revenue
Off-balance sheet SPVs sponsored by banks
The prescribed formats are furnished in Annex .
Yours faithfully
(B.Mahapatra)
Chief General Manager
Annex
I. Concentration of Deposits, Advances, Exposures and NPAs
Concentration of Deposits
(Amount in Rupees Crores)
Total Deposits of twenty largest depositors
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2009-10/347 · issued 15 Mar 2010. The plain-English explanation above is BankPulse’s own independent summary.
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BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly). Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=5533&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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