The Reserve Bank of India (RBI) requires Non-Banking Financial Companies (NBFCs) to systematically submit regulatory and supervisory returns. These returns are filed electronically through platforms such as the Centralised Information Management System (CIMS).
The compliance guidelines compiled by the OZG NBFC Helpdesk classify the core returns and forms required for filing into distinct categories:
Core DNBS & DBMS / CIMS Supervisory Returns:
These standardized financial data forms are filed based on whether the NBFC is Deposit-Taking (NBFC-D) or Non-Deposit-Taking Systemically Important (NBFC-NDSI):
- 📌 DNBS 01: A quarterly return tracking vital financial parameters of deposit-taking companies.
- 📌 DNBS 02: A quarterly statement covering capital funds, risk-weighted assets, and exposure ratios.
- 📌 DNBS 03: A quarterly statement showcasing liquid asset holdings for deposit-taking entities.
- 📌 DNBS 04A / NBS-4: An annual data submission detailing critical parameters of rejected companies holding public deposits.
- 📌 DNBS 05: A monthly monetary and supervisory return for NBFCs with large public deposits.
- 📌 DNBS 06: A monthly report monitoring exposure to capital markets for companies with assets over ₹100 crore.
- 📌 DNBS 07: A quarterly or annual report mapping financial indicators for Asset Reconstruction Companies (ARCs).
- 📌 DNBS 11 & 12: Specific financial parameters and prudential standard compliance statements for Core Investment Companies (CICs).
Credit & Fraud Reporting Forms:
- 📌 DNBS 08 (CRILC Main Return): A monthly return capturing credit exposures of ₹5 crore and above to any single borrower.
- 📌 DNBS 09 (CRILC RDB): A weekly report covering large borrower defaults.
- 📌 FMR Returns: Reports capturing instances of fraud, submitted within strict windows of detection.
Asset Liability Management (ALM) Returns:
ALM returns monitor liquidity risks and interest rate mismatches across specified buckets:
- 📌 DNBS 04B (ALM-1): A monthly statement assessing short-term dynamic liquidity.
- 📌 NBS_ALM-2: A half-yearly statement mapping structural liquidity profiles.
- 📌 NBS_ALM-3: A half-yearly statement analyzing interest rate sensitivity.
Critical Annual Compliance Forms:
- 📌 DNBS 10 (Statutory Auditor Certificate): An annual certificate submitted by the auditor certifying the company continues to qualify for its Certificate of Registration (CoR) based on its asset/income pattern.
- 📌 Audited Balance Sheet: Full annual submission of financial statements accompanied by the statutory directors' and auditors' reports.
OZG NBFC Helpdesk (INDIA)
Go to: 🌎 helpdesk.nbfc.in
Email ✉️ ask@nbfc.in
