ANNUAL CLOSING GUIDELINES FOR

BRANCHES

(2017-2018)

STATE BANK OF INDIA

Financial Reporting and Taxation Department

Corporate Centre
Mumbai

State Bank of India Annual Closing Guidelines for Branches (2017-

18)
1.1. Objective:
The objective of this Branch Annual Closing Guidelines is to ensure efficient and
accurate annual closing exercise for the financial year 2017-18. The Branch–in-
charge and other officers and staff connected with the annual closing exercise
should carefully go through the Annual Closing Guidelines and attend to the
various activities within the time frame stipulated in the Annual Closing
Guidelines.

1.2. Important Instructions:

1.2.1. Digital Signature
All returns are being prepared through web based system – Centralised
Reporting System (CRS) from March 2016. All these reports will have to be
digitally signed by the Branch Manager and Statutory Auditors of the concerned
Branch. The reports will flow automatically to the LHO through Regional Office
once digitally signed. Therefore all Branch Manager / Head of CPCs should
obtain digital signature well before 31st March 2018, for authentication of the
Returns.
Branches are suggested to send the data of makes of digital signatures (like
SIFY, IDRBT etc.) to ITSS Dept for getting the driver files to be installed in the
nodes in Branches well in advance.

1.2.2. Branch - Circle mapping

Till now, the Circles/ Business Units were required to send their updated Branch list to
Finance Two team for generation of Circle/ Business unit’s consolidated YSA, P&L and
Balance Sheet in Finance Two.
Since the Branch - Circle mapping is already available in CBS, it has been decided that
the Branch - Circle mapping in CBS as on 31.03.2018 would be the Final Branch List for
the generation of Circle/ Business unit Consolidation reports.
Each Circle/ Business unit, therefore, is required to verify the Branch - Circle mapping
in CBS regularly and mismatches, if any, should be positively corrected in CBS before
31.03.2018.

1.2.3. Goods & Services Tax (GST): PL code 9001 and 10243
From 1st July 2017 onwards, GST has replaced Service Tax. GST payable on
commission and exchange will be debited to CAO Kolkata and GST payable to
vendors has been mapped to respective branches instead of CAO Kolkata.
GST payable to vendors is now accounted for as Branch expenditure in PL code
10243.
Branch/BU should not take any actions for balance lying in PL code 9001 and
10243. Required compliance with GST will be done by FRT Department at
Corporate Centre.

1.2.4. New Certificates :

The undernoted Certificates are required to be submitted from March 2018:

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 (a) RW- 31A & RW-31B: Implementation of Pradhan Mantri Awas Yojana
(PMAY) - Credit Linked Subsidy Scheme (CLSS) for EWS/LIG
(b) RW-32: Annual Certificate for Reconciliation of Sundry Creditor-FA-
Payable Account (BGL 4599103) as on March 31, 2018.

1.2.5. Relief for MSME Borrowers registered under Goods and

Services Tax (GST)
An undertaking to be obtained from the borrower that his account is classified
under MSMED and total investment in Plant and Machinery is within the limit
prescribed under MSMED Act 2006 and the aggregate exposure including non-
fund based facilities of Banks/NBFCs to the borrower does not exceed Rs. 25
crore as on 31.01.2018. (Further details Refer RBI Circular No.
DBR.No.BP.BC.100/21.04.048/2017-18 dated 07.02.2018)

1.2.6. List of Returns / Certificates / Statements

Returns are renamed in CRS as RA series (Return-automated) and RW series
(Return-Web based).
RA Series pertain to returns generated by the system by fetching reports
generated from CBS and other software of the Bank i.e. CCDP / C-Cube
/iFAMs.
RW Series relates to returns which Branches have to complete by punching data
in Web Pages developed in CRS. All formats are annexed to this Annual Closing
Guidelines.
All RA & RW series returns will be submitted to Circle through CRS after
affixing digital signature by the Branch Manager and Statutory Auditors.
Branches not subject to audit will also have to be submit the Returns digitally
signed by the Branch Manager.
All returns (audited/ unaudited) should be submitted by 11th April 2018.
The list of all the returns (audited/ unaudited) is as follows

New
Old Series Name of the Return/ Statement Type
series
Returns Automated (RA series- RA1 to RA 10)
RA-1 CAR B-2 Capital Adequacy Return B-II Audited
RA-2 CAR B-3 Capital Adequacy Return B-III Audited
RA-3 COS 106 R Yearly Statement Abstract excluding Supplementary Audited
RA-4 COS 261 R Profit & Loss Statement excluding supplementary Audited
RA-5 ANNEX -2E Provision for Exposures to Entities with UFCE Audited
Summary of classification of advances as per IRAC Norms&
RA-6 SA-5 Audited
A/cs upgraded during the period
RA-7 SA-6 Summary of provisions to be made Audited
Annual return of government guaranteed accounts-
RA-8 SA- 10 (i) Audited
standard assets

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 New
Old Series Name of the Return/ Statement Type
series
Annual return of government guaranteed accounts-
RA-9 SA- 10 (ii) Audited
classified as NPAs
RA-10 FA Return Fixed Assets Return Audited
Web Page based Returns (RW series RW-1 to RW 32)
RW-
Supp P&L and YSA Supplementary Audited
1A &B
Delay in commencement of commercial operations and
RW-2 Annex VI extension of date of commencement of commercial Audited
operations (DCCO)
Part A- Disclosure for AS 29-STATEMENT OF Contingent
RW-3 Liabilities & Provisions
Annx. IX Audited
A&B
Part B- Contingent Liabilities - Probability of Loss
Statement of provisions required for other assets (Non
RW-4 Annx. XA Audited
Advance Related)
Statement of provisions held in respect of liabilities
RW-5 Annx. XB Audited
including contingent liability
RW-6 Annx. XC Statement of provisions required for expired leases Audited
RW-7 Memorandum of Changes for Yearly Abstract, Profit and
MOC Audited
(A-D) Loss Statement, CCDP, Fixed Assets Return, CAR B - II
Annex-
RW-8 Risk Grade status of accounts having derivative exposure Audited
DER -1
Annex
RW-9 Derivative contracts : NPA accounts and provisions Audited
DER -2
RW-10 Cer-2 Particulars of Long Term Finance to industry & agriculture -
RW-11 Cer-3 ATM Cash Verification Certificate Audited
Certificate for Gold Stocks held for sale of Gold/ Metal
RW-12 Cer-6 Audited
Gold Loans
RW-13 Cer-7 Stock Certificate for Gold Coins held Audited
Certificate for Gold Deposit Scheme (Stock And Insurance
RW-14 Cer-8 Audited
Statement)

Certificate for Agricultural Interest Subvention Claim @

RW-15 Cer-12 A 2% for residual period of repayment of the loans disbursed Audited
during FY 2016-17

Certificate for Agricultural Interest Subvention Claim

RW-16 Cer-12B Audited
@ 2% for disbursements made during FY 2017-18

Certificate for ‘Additional Interest subvention (incentive @

RW-17 Cer-13 3%) for prompt repayment for Short Term Production Audited
Loans disbursed during FY. 2016-17

Cer-19 Certificate for Interest Subsidy claimed for the period (2009-
RW-18 10 TO 2015-17) under Central Sector Interest Subsidy
Audited
A-H A to H Scheme on Education Loans to students belonging to
Economically Weaker Section (EWS)
RW-19 Cer-16 Certificate for Mitra Committee Compliance Audited
RW-20 Ghosh & Jilani- Report on implementation of Jilani and
Cer - 20 A&B Audited
A,B Ghosh Committee recommendations
Statement of all outstanding Loan Assets subjected to
RW-21 Disc-7 restructuring, rescheduling and renegotiation as on 31st Audited
March 2018.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 New
Old Series Name of the Return/ Statement Type
series
Return of sundry liability on interest capitalization on
RW-22 SA-7 Audited
Restructured accounts
RW-23 Cer-1 Branch head's /Unit head’s certificate ----
RW-24 Cer -21 Statutory Branch Auditor's Report ----
Certificate for DI & CGC Schemes
RW-25 Cer-5 Audited
(relating to advances)
Certificate relating to recoveries in claim paid accounts
under Small Loan Guarantee scheme, 1971/ Small Loans
(SSI) Guarantee scheme, 1981/ Govt Scheme for small scale
RW-26 --- Audited
industries(since cancelled)-Remittances made to the
Corporation under subrogation rights(For period- 01.4.2017
to 31.03.2018)…( relating to advances)
Certificate relating to recoveries made post settlement of
RW-27 --- claims by CGTMSE- Remittances made to trust for the Audited
period from 1.4.2017 to 31.03.2018

PadhoPardes Interest Subsidy for overseas studies for

RW-28
--- students belonging to notified minority communities Audited
AB
(FY16-17 & FY 17-18) (2)

Dr. Ambedkar Central Sector Interest subsidy on

RW-29
--- educational loans for overseas studies of OBC & EBC Audited
AB
category students (FY16-17 & FY 17-18) (2)
RW-30 --- Certificate of Reconciliation of Balance with Other Banks -
RW-31 Implementation of Pradhan Mantri Awas Yojana (PMAY) -
--- Audited
A, B Credit Linked Subsidy Scheme (CLSS) for EWS/LIG
Annual Certificate for Reconciliation of Sundry Creditor-
RW-32 --- -
FA-Payable Account (BGL 4599103) as on March 31, 2018.
* RW-31 to 32 are introduced from 31st March 2018

1.2.7. Pre Audit Action Plan

1.2.4.1 Designating a nodal officer for co-ordinating with Statutory Auditors and
follow-up with various section of the Branch and allocation of auditable
areas amongst staff members.

Preliminary meeting with the statutory auditor and finalisation of the plan
to complete audit in time. The meeting should cover;
(a) Branches shall be explained about the entire audit process and need
to adhere to the time schedule.

(b) Introducing the designated staff members who would be

responsible for different auditable areas.

(c) Format of the reports/certificates to be issued by the auditors. Discuss

and explain various returns required to be audited.

(d) Provide the accounting policies of the bank - Designated staff

should be provided with the accounting policies and internal circulars
issued by the Bank from time to time.
State Bank of India Annual Closing Guidelines for Branches (2017-18)
 (e) Reconciliation process - The reconciliation process under various
accounts head- Suspense account, Inter office account, bank accounts etc.
should be explained to the Branch auditor.

Details to be kept ready prior to commencement of Branch Statutory Audit

is enclosed marked as Annexure 4.

1.2.8. Action Plan for commencement of the Statutory Audit

1. Posting of all the vouchers before EOD

2. Printing of CDC Cash Report (cfpd0903.txt.gz) before sending EOD

Signal.

3. Monitoring of the receipt of the reports from CBS

4. Review of the statements by the Branch Manager

5. Run the program for generation of CCDP and capital adequacy

returns and make these returns error free

6. Preparation of the final closing returns.

2. RA 1& RA 2: CAR Returns:

CAR returns are automated and are generated from C-CUBE.
Guidelines for Preparation

2.1. Capital Adequacy Return- CAR B II and CAR B III:

2.1.1. The Branches are advised to ensure data accuracy in the CBS so that
Basel-2 and Basel-3 returns generated from the system are accurate. In case
any modifications are required in the system generated returns, which either
cannot be carried out in the system or which are consequential to MOC
suggested by Statutory Branch Auditors, the system has been devised for
compiling the MOCs in respect of Basel-2 and Basel-3 returns also. The MOCs
in respect of Basel-2 and Basel-3 should be dealt in the same manner as the
other MOCs.

2.1.2. Wherever the risk weights are other than 100%, the Branches should pay
special attention to items reported there against to ensure accuracy of the data.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 The Branches are advised to follow up the check list meticulously. Needless to
mention the thrust should be on accuracy of the data in the CBS.

2.1.3. Check and verify POSTREP.pdf generated while generating the CAR Basel
II /III report. Ensure that the accounts appearing in the report are correct.

2.1.4. It should also be ensured that Accounts, which are showing NIL
collaterals and insufficient collaterals or significantly HIGH collaterals,
are looked into with care as this has an impact on CAR. A check has
been provided in the software to highlight these aberrations. Specific
Care should be taken in case of Advances against TDR's, Gold and
Housing Loans to ensure that correct value of the Collaterals are
entered in CBS.

2.1.5. Adequate Care should be taken by Branches to ensure that

Customer types like Central Government, State Government, and
Foreign Sovereigns are corrected /rectified in CBS wherever warranted.

The Master Circulars issued by Reserve Bank of India in respect of Basel has
been placed alongside.

Capital adequacy reports available at Branches/ Controllers:

S.No. Name of the report Description

01 <BBBBB>_CAR2.pdf Capital adequacy return under BASEL2
norms (Bucket-wise summary report)
02 <BBBBB>_CAR3.pdf Capital adequacy return under BASEL3
norms (Bucket-wise summary report)
03 <BBBBB>_SUBBKT2.pdf Granular report (Bucket-wise Accounts/
Exposures for each of the bucket mentioned
in <BBBBB>_CAR2.pdf)
04 <BBBBB>_SUBBKT3.pdf Granular report (Bucket-wise Accounts/
Exposures for each of the bucket mentioned
in <BBBBB>_CAR3.pdf)
05 <BBBBB>_AUDITTRAIL.pdf Log of all the changes made by various
users of the branch in CCUBE
06 <BBBBB>_POSTREP.pdf Granular/ summary reports as mentioned
below

THESE REPORTS ARE AVAILABLE TO BRANCHES UNDER “Reports” menu

option of CCUBE after processing of the branch. Please check run date and time of
the report (will be available at the top corner of the report). The run date and time
should be the date and time of processing of the branch. Please clear temporary
internet files in case old files are visible.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 Details of various sub-reports available & their utility to the Branches and the
Controllers: POSTREP.pdf

S. No. NAME OF THE ACTION POINT IMPACT

UTILITY FOR THE
BRANCH
01 List of CGTMSE To verify and ensure CGTMSE
Accounts guarantee Guaranteed A/Cs
percentage and attract 0% Risk
Guarantee Cap weight to the extent
of Guaranteed
amount
02 List of ECGC To verify Guarantee ECGC Guaranteed
Guaranteed Accounts percentage and accounts attract 20%
Guarantee Cap Risk weight to the
extent Guaranteed
03 List of Central/State To verify and ensure As these accounts
Govt. Accounts that these accounts attract 0% RW, it is
are Loans to subjected to
Central/ State thorough scrutiny
Government. by Auditors
04 List of all advances to To check correctness These accounts
Banks of Customer Type attract 20% RW for
Sch. Indian Banks
and Based on Rating
for Foreign Banks
05 List of all advances to To ensure These accounts
PSE’s (along with its correctness of attract RW Based on
ratings) Customer Type and Rating entered.
Ratings
06 Rated accounts other To verify the Rating RW assigned
than PSEs and in case of any depending upon the
lacuna update in C- rating of the
CUBE and CBS Corporates
07 Multiple ratings To peruse such Data inconsistency
List of accounts with listing so that leads to error in
multiple ratings for the uniform ratings are reporting and
same customer applied on the same Central Statutory
customer. Auditor’s objection
08 List of all Office To ensure As these accounts
Accounts correctness of these attract 0 % RW; will
accounts and ensure be thoroughly
that no customer scrutinised by
advances accounts Auditors.
appears in this list
09 LC/BG Margin Money To verify and Margins are netted-

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 Report correct wherever off against exposure
required in C-Cube
and CBS/Exim bills.
10 Excess /Short margin To ensure re- Margins are netted-
Report –LC/BG allocation of margin off against exposure
money from the
accounts (of the
same Customer)
where it is not fully
utilised to the
accounts where
margin is not
covered.
11 List of all Financial To peruse such Financial
Guarantees listing and wherever Guarantees carries
required to 100% CCF whereas
reclassify as it is 50% for
Performance, in Performance
CBS/ Exim bills & Guarantees
in Basel also
12 Unhedged Foreign To ensure All the accounts will
Currency Exposures correctness attract additional
(Exposures identified/ 25% risk weight
data input in CCDP
with likely loss
percentage of 75% and
above)
13. RW Comparison Comparison reports High Variance can
with last year end be explored and
Risk weights reasons can be
analysed.
14 STAFF CUSTOMERS Accounts not linked Staff accounts
CONFIRMED BY THE to STAFF CIF as per covered by SA
BRANCH HRMS data, but attracts 20%, where
confirmed by as non-staff retail
Branch as Staff attracts 75%. Will
accounts be scrutinised by
Auditors
15 UNRATED Ideally these high These accounts
CUSTOMERS WITH value customers attract additional
BANKING should be rated as 50% risk weight
EXPOSURE OF per Bank’s
ABOVE RS.100 instructions. Please
CRORE AND WERE verify these
RATED EARLIER accounts are
unrated as on report
date
16 Expired LCs and BGs These LCs/ BGs These exposures
State Bank of India Annual Closing Guidelines for Branches (2017-18)
 should have been carry capital charge
revered which could have
been avoided.

The software also permits the controllers to view the reports of any branch.

3. RA-3: YSA:

3.1.1. YSA generated by CBS has to be audited by the Branch auditors.

The Branch should review the YSA and take corrective action in case any
exception has been observed in YSA. e.g. Credit balances reported in Branch
Cash Balance/ ATM Cash Balance/ Foreign Currency Notes/ DD Purchase
(Bills/ Cheques)/ Bills Discounted/ Recalled Assets etc. Debit Balances
reported in STDR/ TDR/ RD/ Interest Accrued account etc.

3.2. Revaluation of the Foreign Currency Assets and Liabilities

3.2.1. Year-end revaluation of foreign currency assets and liabilities (including

foreign currency notes) and foreign currency-wise LCs, BGs, Acceptances and
Forward Contracts should not be carried out at Branches as the same would
be carried out in Core Banking System (CBS).

3.2.2. The difference, if any, in the Assets and Liabilities of the YSA up to 99
paisa on account of rounding of upto 4 digits (due to revaluation of Foreign
Currency amounts) may be ignored.

3.3. Suspense Accounts

3.3.1. Staff members should be advised in writing in March to submit all pending
bills latest by 25th March.

3.3.2. No entries relating to payment of bonus should be outstanding in Suspense

Account.

3.3.3. Check and eliminate the outstanding Cash Difference, System Suspense
and Technical Suspense entries as it has provisioning implications.

3.4. Bank Reconciliation for the accounts maintained with RBI / Other banks

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 RBI Account and accounts maintained with other banks as on 31.03.2018 should be
reconciled, and old entries should be duly accounted for. RW 30 is introduced for
reporting reconciliation status.

3.5. Other Guidelines

3.5.1. Contra accounts, Constituents’ Liability on risk participation with other

banks reflects the contingent liability arising out of risk participation by our
Branches in the funded facilities given to Project Exporters at the post award
stage by EXIM Bank or any other bank. Under Contingent Liabilities, Risk
Participation with Other Banks is to be shown as hither to.

3.5.2. A copy of the Yearly Statement Abstract, pertaining to the previous year,
should be made available to the Auditors, along with the current year's
Abstract, for comparison and scrutiny.

4. RA-4: Profit & Loss Statement

4.2 Profit and Loss Statement (P&L) generated by CBS has to be audited by the
Branch auditors.

4.3 The Branch should review the P&L statement and take corrective action
(Suggest MOC, if required) in case any exception has been observed. e.g. credit
balance in expense A/Cs and debit balance in income A/Cs.

4.4 Interest receivable and payables

4.4.1 For interest in deposit account, the Branch should ensure that
interest provisions made by the system till 31st March 2018 is correct.
If there is any discrepancy it must be reported to the LHO for
passing the necessary MOC entry.

4.4.2 Partial recovery of interest income in NPA accounts on actual

realisation basis should be booked provided the irregularity in the
NPA has been reduced.

4.4.3 All income leakages reported should be recovered before 31st March
2018.

4.4.4 Application of penal interest, wherever required, should be done on

or before 31.3.2018.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

4.5 Interest Reversal reported by Branches to Circle for accounts upgraded to standard:
The MOC reported for above will be considered at Circle. Particulars have to be
provided diligently.

4.6 TPM and Profit Transfer entries:

4.6.1 TPM entries should not be passed at Branch.

4.6.2 No entry to be passed for profit/loss transfer to LHO. Same will be passed
by system.

4.7 Write Offs

Write Offs – TR should be raised on the LHO.

4.8 Other Income

Recovery of income - Recovery of all revenue dues should be invariably done ie.
Commitment charges, Loan appraisal/renewal fee, processing fee, etc.

4.9 Forex Remuneration

With implementation of IFM, remuneration on Forex transactions is being credited
to the ‘Forex Exchange Received A/c’ at the Branch. The Branch should not pass any
separate entry relating to Forex Remuneration at their end.

4.10 Commission on Bank Guarantees/LCs

4.10.1 The Commission on Deferred Payment Guarantees is to be spread over the

period of the Guarantees. Necessary entries should be passed through
Adjusting Account as at the year end, only for the portion of commission
relating to the subsequent year(s). These entries are to be reversed on the
first day of the following accounting year.

4.10.2 Commission on other Bank Guarantees / LCs is booked on accrual basis

proportionately at monthly intervals.

4.11 Stationery

4.11.1 Ensure that all invoices for stationery received from Central/Circle
Stationery Departments have been accounted for.

4.11.2 Entries for stationery consumed should be passed on the basis of valuation,
as advised by the Circle Stationery Department/Central Stationery
Department, Kolkata.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

4.12 Prepaid Expenses
All prepaid expenses, at the end of the accounting year, should be credited to
Charges Account under the relative heads by debit to Adjusting Account. Entries in
Adjusting Account should be reversed on the first working day of the following year
by debit to Charges Account.

4.13 Expenses Outstanding

4.13.1 As at the end of the accounting year, amounts in respect of all ascertainable
outstanding expenses (Except rent, which is being paid by the VPS through
Rent Payment Module in advance on 1st of every month for concerned
month) should be debited to Charges Account and Banker's Cheques
issued. These cheques should be delivered/ despatched in such a way that
they reach the payees on or after the first working day of the following
accounting year.

4.13.2 As regards non-ascertainable outstanding expenses like telephone/

electricity bills not received as at the end of the year should be estimated
and debited to Branch Charges Account on estimated basis through
Adjusting Account.

4.13.3 Items of revenue nature like Short Provision for expenses, etc. should not
be included in the Statement of “Provision Held for Other assets”
(Annexure XA / RW 4). Such items should be provided at Branch level
through adjusting account and if any shortfall is there in provision, suitable
MOC may be prepared, if material.

4.14 Depreciation on Fixed Assets

The depreciation of the fixed assets for the year ended March 31, 2018, will be
computed and posted by the system. The Branches are not required to post the
depreciation entry for the Fixed Assets.

4.15 Expenses on public relations/publicity

4.15.1 Expenses on public relations/publicity should be accounted for by debit to
Charges Account (Public Relations/ Publicity/ Advertisements, etc.).

4.15.2 Ensure that all the bills received are settled before the accounting year end
and expenditure incurred taken into account properly.

4.15.3 In cases where the outstanding expenditure particularly when the amount
is large and requires approval of Central Office/Local Head Office, such
amount should be debited to Charges Account and credited to Adjusting
Account and entry in Adjusting Account should be reversed on the first
working day of the following year.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 5. RA-5 to RA 9: Advances:
Above advances related Returns are automated and generated through
CCDP.

5.1. RA – 5: Unhedged Foreign Currency Exposures (UFCE)

In terms of RBI Circular No. DBOD.No.BP.BC.116/21.06.200/2013-14 dated
03.06.2014, which contains guidelines on capital and provisioning
requirements for exposures to entities with Un-hedged Foreign Currency
Exposure (UFCE), the calculation of provision and capital requirements has
to be done by obtaining the data from the entities on a quarterly basis. In
order to ensure that the Annual Audit is conducted smoothly and in time,
the operating units have to immediately identify customers with foreign
currency exposure if not already done and start collecting requisite
information.

The list has all possible Foreign Currency Exposure customers. However, the
Branches should include other customers where they know that the
customer have Foreign Currency Exposure but not included in this list.

Arrangements have been made to populate the list of Probable Unhedged

Foreign Currency Exposure customers in CCDP as per the following
selection criteria;
a. For Circles, customers (Standard Category) having either Export or
Import facilities like Import LC, Export LC, Foreign Bank Guarantees,
FCNB Loans etc. or having exposure of Rs.10.00 crores and above from
our Bank.
For CAG, MCG all customers (Standard Accounts only)
All Branches for which accounts are selected required to collect the required
data from the customers as per the format given in e-Circular No. :
CCO/CPPD-ADV/45/2014-15 dated 17.06.2014.

It is mandatory that audited data should be obtained at least once in a year.

Branches are advised to obtain audited data from the borrowers for the FY
2017- 2018 by 31st March 2018, if it had not been obtained in the previous
quarters.
If audited Data is not available, the data should be self-certified by the
customer. Self-certification cases has to be signed by;
i. Company Secretary or by Internal Auditor in case of companies;
ii. Internal auditor or Managing partner in the case of Partnership firms;
iii. Internal auditor or Proprietor in case of sole proprietorship.
Where customer does not have any foreign currency exposure, a “NIL”
certificate has to be obtained from him.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 5.2. RA – 6 TO RA-9:
The following advances returns generated from Centralised Credit Data Processing
(CCDP) should be submitted by the Branches.

New System
Particulars of the return
Returns Returns
Summary of classification of advances as per IRAC Norms&
RA-6 SA-5
accounts upgraded during the period
RA-7 SA-6 Summary of provisions to be made

RA-8 SA-10 (i) Annual return of Govt guaranteed accounts-standard assets

RA-9 SA-10 (ii) Annual return of Govt guaranteed accounts-classified as NPAs

5.2.1. CCDP data will be provided by CDC Belapur. Based on the errors
identified / populated in CCDP, carry out the necessary changes in CBS only.

5.2.2. The Branches need to ensure that NPAs have been properly classified in
CCDP as per IRAC Norms.

5.2.3. Only the amount of claims received and held in ‘DI&CGC/ECGC Claims
Received Account’ at the Branches should be reckoned for arriving at
provisions. Claims pending with DI&CGC/ECGC (i.e. non-settled claims)
should not be reckoned.

5.2.4. The Bank has joined the Credit Guarantee Scheme of CGTMSE. No
provision needs to be made to the extent guarantee cover is available. The
amount outstanding in excess of the guaranteed portion should be provided
for as per the extant guidelines on provisioning for non-performing advances.
RBI Master Circular RBI/2015-16/101 DBR No.BP.BC.2/21.04.048/2015-16
July 1, 2015 - Prudential Norms on Income Recognition, Asset Classification
and Provisioning pertaining to Advances.

5.2.5. NPAs are classified into Sub-Standard, Doubtful and Loss Assets, based on
the following criteria stipulated by RBI:
i. Sub-standard: A loan asset that has remained non-performing for a
period less than or equal to 12 months.
ii. Doubtful: A loan asset that has remained in the sub-standard category
for a period of 12 months.
iii. Loss: A loan asset where loss has been identified but the amount has not
been fully written off.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 5.2.6. The classification of NPA into various categories i.e. Sub-standard, D-1, D-
2, D-3 and loss based on NPA dates and the provision requirement for NPAs
are as under:

NPA date between

Classification Provisioning Norms
(both days inclusive)
From To Secured Unsecured,
Substandard 1/4/2017 31-03-18 15% 25%*
D-1 1/4/2016 31-03-17 25% 100%
D-2 1/4/2014 31-03-16 40% 100%
D-3 31-03-14 100% 100%
Loss 100% 100%

* The ‘ab-initio unsecured exposures’ which are identified as ‘sub-standard’

would attract provision @ 25 per cent on the outstanding balance.
However, in respect of Infrastructure loan accounts (where escrow accounts are
available), which are classified as sub-standard will attract a provisioning of
20% instead of the aforesaid prescription of 25 per cent.

5.2.7. CC/OD accounts where the outstanding balance in the principal operating
account is less than the sanctioned limit / drawing power, but there are no
credits continuously for 90 days as on the date of Balance Sheet or credits are
not enough to cover the interest debited during the same period will have to
be classified as NPA as per the stipulation of Master Circular on IRAC Norms
of RBI.

5.2.8. Agricultural loan accounts, where there is no credit in the past 36 months
will have to be classified as NPA in March 2018, if they are not renewed.
There may be certain cases of exception which may be assessed properly.

5.2.9. Where principal/ interest remains overdue for two crop seasons in respect
of short duration crops and one crop season in respect of long duration crop.
For long duration crop, the NPA date would depend on crop cycle, which is
decided by State Level Bankers’ Committee in each state. Short duration crop,
depending upon whether the land is cultivated for single crop or double
crops, becomes NPA if the interest / principal remain unpaid as under:

Kharif Season Rabi Season

Crop Cropping Pattern Cropping Pattern
pattern Date of Date of
(Loan disbursement Due date ( Loan disbursement Due Date
NPA NPA
Period) Period)

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 1st April-13 to 1st Oct 13 to
Single 31-Jan-14 31-Jan-16 31-Jul-14 31-Jul-16
31st Sept -13 31st March 14
1st April-13 to 1st Oct 13 to
Double 31-Jul-14 31-Jul-15 31-Jul-14 31-Jul-15
31st Sept -13 31st March 14

(Refer Cir No. NBG / ABU /PDM-KCC / 1 /2013-14 Dated April 5th 2013)

The above table is only for understanding the concept. The actual due date
and date of NPA may differ and be decided on the basis of due date fixed at
the time of disbursal of loan.

5.2.10. The classification of advances is borrower-wise and not facility-wise. Thus,

if any advance/security of the borrower is classified as NPA/NPI, all
advances/securities of the borrower would be classified as NPA/NPI.
However, under the following circumstances, a facility of borrower can be
standard despite other facilities being NPA:

i. Advances under on-lending system to Primary Agricultural Credit

Societies (PACSs) or Farmers Service Societies (FSSs): Only the facility
which is in default should be classified as NPA and not all the credit
facilities granted to PACSs/FSSs.

ii. The credit facilities backed by guarantee of the Central Government

though overdue may be treated as NPA only when the Government
repudiates its guarantee when invoked. This exemption from
classification of Government guaranteed advances as NPA is not for the
purpose of recognition of income.

iii. Additional credit facilities granted to (i) a unit under rehabilitation

package approved by BIFR/term lending institution (IRAC norms will
become applicable after a period of one year from the date of
disbursement) (ii) sick SSI units under rehabilitation/nursing program
(IRAC norms will become applicable after a period of one year from the
date of disbursement)
iv. NPAs purchased by the bank for a period of 90 days and thereafter, if
the recovery is, as estimated ab initio (at the time of purchase), then it
should be continued as standard.

5.2.11. In respect of derivative exposure, receivable representing positive mark-

to-market and overdue for more than 90 days is also to be classified as NPA.
Principle of borrower-wise asset classification would be applicable only in
respect of overdue arising from forward contracts and plain vanilla swaps
and options. Thus, receivable in respect of other derivative instruments may
be classified as NPA if overdue is for more than 90 days however, the other
facility of the borrower need not be classified as NPA based on the borrower
wise classification as per the existing asset classification norms.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

5.3. Summary of guidelines for classification of NPAs

5.3.1. In the following circumstances, the borrower’s accounts should be

classified as NPA:

i. Stock statement not received as per the required validity (RBI Norms)

ii. Limits have not been reviewed / renewed within a period of 180 days from
the due date.

iii. Adhoc credit limits have not been reviewed/ renewed within 180 days
from date of adhoc sanction, should be treated as NPAs.

iv. Term loans granted for project, the implementation of which is delayed by
more than one year (as mentioned in the proposal at the time of financial
closure) in case of non-infrastructure projects and for infrastructure
projects for more than 2 years (except for 7 large projects notified by RBI in
its circular no. 2008-09/283 dated 14th November 2008).

v. Loan account is NPA at other Branch including foreign offices (borrower

wise classification)

vi. Loans classified as capital market exposure (like loan against shares, loan
to stock brokers etc.) is restructured

5.4. Credit Management

5.4.1. Branch should ensure receipt of latest Stock/ Financial Follow up Report
(FFR) Statements as per stipulated periodicity.

5.4.2. In government guaranteed accounts, Branches should ensure that

guarantees are current and in order.

5.4.3. Inspection of borrowal units should be done at indicated periodicity, and

Inspection register properly maintained.

5.4.4. Field staff should ensure obtention of revival letters wherever required.

5.4.5. Adequate insurance cover should be available on stocks, machinery etc.

and Insurance Register kept up to date.

5.4.6. Documentation formalities like creation of EM, Registration of charges

with ROC, noting of RTO lien etc. should have been completed.
State Bank of India Annual Closing Guidelines for Branches (2017-18)
 5.4.7. The format of Balance Confirmation to be obtained from borrowers should
include unapplied interest in NPA accounts.

5.4.8. Allocated Limits - In respect of allocated limits, allocating Branch should

invariably advise the allocatee Branch by fax/telex, the asset classification
assigned to the advance after examining the account position in any case by
31.03.2018 positively. The allocator Branch should furnish the complete
details to allocatee Branch for completion of CCDP returns. Both the
allocator and allocatee Branches should ensure that asset classification is
communicated and received immediately after 31.03.2018.

5.5. De-recognition of interest in a loan account on its identification as NPA

5.5.1. As per RBI guidelines, the unrealized interest in respect of fresh NPAs is
required to be reversed to the borrowers’ accounts. Such interest reversal is
carried out in CBS on stamping of fresh NPAs. Therefore, it is imperative that
the data accuracy is ensured in CBS with regard to Drawing Power,
repayment schedules, date of stock statements, value of security etc., so that
NPAs are correctly identified in CBS itself and unrealised interest is
derecognised/reversed by the system. However, if any account is classified as
standard in CBS and subsequently identified as NPA in CCDP, the unrealised
interest should be worked out and reported to the respective
Network/LHO/BU for necessary adjustments at LHO/BU level.

5.5.2. Interest earned on Standard restructured accounts should be booked

(credited to Interest Account) on accrual basis (whether realized or not) and
in respect of NPA Restructured Accounts on cash basis (only on realization)
strictly in accordance with the RBI guidelines contained in RBI Master
Circular RBI/2015-16/101 DBR No.BP.BC.2/21.04.048/2015-16 July 1, 2015.

5.5.3. The unrealised income represented by FITL/ Debt or equity instrument

should have a corresponding credit in the undernoted accounts:

Name of Account (s) No. of Account (s) in CBS

Liability on Interest Capitalization on Restructured Accounts 3197846 xxxxx x
(Standard Assets)
Liability on Interest Capitalization on Restructured Accounts 3197849 xxxxx x
(NPA)

5.5.3.1. Accordingly, such unrealized income represented by FITL should be

credited to the above accounts by debit to Interest Account.

5.5.3.2. As and when FITL is repaid, the balance in the respective ‘Liability on
Interest Capitalisation A/c (LICRA)’ will be reduced simultaneously
to the extent of repayment by credit to Interest A/c.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 5.5.3.3. If the FITL a/c-wise LICRA balance are not captured by the system in
CCDP extracts, the same is required to be input in the CCDP by
Branches in order to reflect correct account-wise provisioning
requirement, if any, in SA return.

5.6. Partial Recovery of Interest in NPA Accounts

5.6.1. RBI have clarified that it would be in order for the Bank to take to income
account interest realised in NPA account provided the credits in the account
towards interest are not out of fresh/additional credit facilities sanctioned
to the borrower concerned. In other words there should be actual realisation
of interest in the NPA account.

5.6.2. When to book Partial Recovery of Interest in NPA account

5.6.2.1. The following conditions are required to be satisfied for
provisioning of Partial Recovery of Interest as income in a NPA
account.
5.6.2.1.1. Actual realisation of interest is measured by reduction in
irregularity during the accounting year from 1st April to 31st
March accompanied by actual credits received in the account at
least to the extent of reduction in irregularity, and
5.6.2.1.2. Such reduction in irregularity is not out of fresh/ additional
facilities sanctioned to the borrower.

5.6.3. Sequencing of Interest realisation

5.6.3.1. The interest is not debited to the account after an account is
identified as NPA. While booking interest income in NPA account
on realisation basis, prioritisation of the recovery of the elements
of unrealised interest becomes necessary and the same is done as
under:

 the unrealised interest (of the previous years) reversed to

borrower’s a/c by debit to interest account, if any, will be
realised first,

 thereafter, subsequent period interest (unrealised interest of the

current year reversed to the borrower’s accounts, if any and
unapplied interest) should be booked by debit to the borrowal
account where such recovery takes place.

6. RA 10: Fixed Assets Return

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 6.1. Policy for depreciation:
- Fixed Assets are carried at cost less accumulated depreciation/ amortisation.
- Cost includes cost of purchase and all expenditure such as site preparation,
installation costs and professional fees incurred on the asset before it is put to
use. Subsequent expenditure(s) incurred on the assets put to use are
capitalised only when it increases the future benefits from such assets or their
functioning capability.
- The rates of depreciation and method of charging depreciation in respect of
domestic operations are as under:
Sl. No. Description of Fixed Assets Depreciation/ amortisation rate
1 Computers 33.33% every year, SLM
2 Computer Software forming 33.33% every year, SLM
an integral part of the
Computer hardware
3 Computer Software which 33.33% every year, SLM
does not form an integral part
of Computer hardware and
cost of Software Development
4 Automated Teller 20.00% every year, SLM
Machine/Cash Deposit
Machine/Coin
Dispenser/Coin Vending
Machine
5 Server 25.00% every year, SLM

6 Network Equipment 20.00% every year, SLM

7 Other fixed assets On the basis of estimated useful life of the assets
Estimated useful life of major group of Fixed
Assets are as under:
Premises (un-revalued): 60 Years*
Vehicles : 5 Years
Safe Deposit Lockers : 20 Years
Furniture & Fixtures : 10 Years
*premises are held at circle. Revalued premises are depreciated on straight
line method over useful life certified by valuer. The depreciation on enhanced
portion on revaluation is recouped from Revaluation Reserve.
- In respect of assets acquired during the year (for domestic operations),
depreciation is charged on proportionate basis for the number of days the
assets have been put to use during the year.

- Assets costing less than Rs. 1,000 each are charged off in the year of purchase.

- In respect of leasehold premises, the lease premium, if any, is amortised over

the period of lease and the lease rent is charged in the respective year(s).

- In respect of assets given on lease by the Bank on or before 31st March 2001,
the value of the assets given on lease is disclosed as Leased Assets under
Fixed Assets, and the difference between the annual lease charge (capital
recovery) and the depreciation is taken to Lease Equalisation Account.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 - In respect of fixed assets held at foreign offices, depreciation is provided as
per the regulations/ norms of the respective countries.

6.2. Operating level instructions:

- Depreciation on fixed assets is calculated by system at applicable depreciation

rates given above.
- The data in respect of fixed assets items pertaining to year 2017-18 should be
entered in iFAMS as per the invoices / bills received from the suppliers / staff.

- The depreciation of the fixed assets for the year ended March 31, 2018, will be
computed and posted by the system. The Branches are not required to post the
depreciation entry for the Fixed Assets. The net block of iFAMS should match
with the YSA Computer Code as under;

YSA Description
Code
20241 Furniture & Fixtures
20242 Premises
20243 Premises under construction
20244 Lease hold Land & Building
20249 Total Fixed Assets

- The summary of fixed assets return generated from the iFAMS should be
thoroughly scrutinized and then put up to the Branch Auditor for verification.

- All purchases of fixed assets should be accounted for.

- Branches should also reconcile the physical assets with financial accounts.

7. RW 1 A & 1B: P&L & YSA Supplementary:

7.1. RW 1A: P&L Supplementary:

7.1.1. In respect Supplementary Information Item No. III “Prior Period Items”,
relating to income/expenditure of prior periods, Branches may include only
those expenses which, though quantified and crystallised during the previous
year, were not provided for in the previous year. Further, items of expenditure
quantified and crystallised during the course of the year, though they may
relate to a previous year(s), should not be reported as a prior period item.

7.1.2. Total recovery in Written Off Accounts (PNL Computer code “40080”)
should match with Recoveries made in Write-Off Accounts (PNL Computer
code “7050”)
State Bank of India Annual Closing Guidelines for Branches (2017-18)
 The recovery made in written off accounts should be bifurcated into 3
categories namely, recoveries pertaining to write offs relating to period:
(i) up to 31st March 2004 and (ii) From 1 st April 2004 to 31st March 2011 and (iii)
after 31st March 2011, irrespective of the segment.
Above should be provided as Supplementary Information item III (a), III (b)
and item III (c).

Total Recovery In Written Off Accounts item III (a+b+c) should tally with the
amount shown in Profit and Loss Statement Computer Code 7050.

7.1.3. The format of the Supplementary Information to P&L enclosed marked as

PL Suppl Format. (RW-1A)

7.2. RW 1B: YSA Supplementary:

7.2.1. Details furnished, as supplementary information, constitute vital data for

proper classification at the macro level. Correct, factual and accurate data
should, therefore, be furnished.

7.2.2. Break up of outstanding in Suspense Account as on 31.3.2018. (Computer

code 40045 – YSA SUPPL) Total to match with YSA Code 20471.

7.2.3. Break up of outstanding in Sundry Deposits Account as on 31.3.2018.

(Computer code 40111 – YSA SUPPL) Total to match with YSA Code 1867

7.2.4. Break up of Claims Against Bank Not Acknowledged As Debts

(Computer code – 40625 YSA SUPPL)

7.2.5. Break up of “Others- Other Monies for which Bank is Contingently liable
(Computer code – 40203 YSA SUPPL)”

7.2.6. Instructions for Reporting Of Margin Money For LC/BG/Acceptance

/LOU
Branches are required to provide details of Margin Money held in Special
Current Account, Term Deposit Accounts, Special Term Deposit Accounts
and Lien on Deposits (CA/TDR/STDR) against LC/BG/LOU /Acceptance
issued by them, in YSA Supplementary:

Reporting of amount in TDR/STDR taken as margin would be

as under:

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 a) If 100% of the amount of Deposit is taken as margin, this
will be reported as margin money
If less than 100% of the amount of Deposit is taken as
margin by marking lien for partial amount then it will be
treated as lien on deposits (CA/TDR/STDR).
For example:
If TDR/STDR amount is Rs. 1,00,000/- and margin requirement also
is Rs. 1,00,000/- then this will be reported as margin money held in
TDR/STDR as the case may be.
If the margin requirement against the same TDR/STDR is less, say Rs.
60,000/-, and lien marked for that amount then this will be reported
as lien on deposits (CA/TDR/STDR).
(For classification only principal amount should be considered,
however, while reporting margin capitalized interest should also be
included)
b) Margins held in a Special Current Account is to be treated as Margin
Money only & not as lien on deposit.

8. RW 2: Delay in commencement of commercial operations and

extension of date of commencement of commercial
operations (DCCO)

The accounts flagged as DCCO in CBS will be included in this return

9. RW-3 A&B: Part A- Disclosure for AS 29-STATEMENT OF

Contingent Liabilities & Provisions

Break up of Claims against Bank Not Acknowledged As Debts given in above

Return should tally with Computer code – 40625 in YSA Supplementary. Following
contingent liabilities will form part of this Return

Claims not acknowledged as debts:

1 Counter suits filed by borrowers against whom Bank has initiated legal action
2. Suits filed against Bank in Customer Service Courts for deficiency in services
3 Suits filed against Bank for non-sanction of advances, non-issue of LC, BG
4 Delayed period interest claims in Government business
5 Suits filed against Bank by landlords for recovery of rent
6 Suits filed against Bank for misplacement / loss of documents sent for collection

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 7 Suits filed against Bank for failure of Bank to return forged bills
8 Suits filed against Bank for excess charge of interest/commission/exchange
9 Suits filed against Bank for misfeasance by the Bank staff
1
Suits filed against Bank against the Bank's right of set-offs
0
1 Demand Notice u/s 201 of Income Tax Act (relating to TDS) from Income Tax
1 Department
1
Any other claims against the Bank not acknowledged as debt
2
Guarantees issued on behalf of constituents
Acceptances, endorsements and other obligations
Other items, for which the bank is contingently liable

10. RW-4 & 5: Other Assets & Other Liabilities Provisions:

10.1. Other Assets (Non Advance Related) : Annexure : XA – ( RW-4)

10.1.1. Bank Statutory Auditor undertakes audit to the following accounts

vis-à-vis provisioning requirement of the entries older than 90 days for
whole Bank, monitored by CIIBR Department of Agency Banking &
Reconciliation Department, ATM Department and OPSG Dept. at CBD,
Belapur, therefore, Branches are not required to report these entries in
Annexure XA.
Provisioning requirement for following items at Whole Bank level will
be taken care at Corporate Office.

a. Inter Branch items in Transit (IBIT) Account

b. National & Local Office Clearing Account ( NALCO)
c. NALCO items in Transit account
d. Local Office Clearing Account
e. Local Office Items –in – Transit Account
f. Suspense Account Total NPA
g. System Suspense Account
i. Reconciliatory System Suspense Accounts
ii. Non Reconciliatory System Suspense Accounts
h. DD Purchase (Cheque) account
i. Switch excess account ATM
j. STEPS

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 k. BGL – 3198 Difference Account
l. ATM Core Transactions Account

10.1.2. Field No. 901 - Fraud debited to Recalled Assets (Product Code
6998 9981):

Amount of frauds other than advances which are debited to Recalled

Assets (Product Code 6998-9981 ) should only be reported under this
field.

(Many other misc. accounts other than advances debited to RA are

also included under this head which should be excluded from this
head and clubbed to the field no. 902: other losses transferred to
Recalled Assets.)

10.1.3. Field No. 902 : Other losses transferred to Recalled Assets :

All other accounts not related to advances and not related to frauds
which are debited to Recalled Assets (Product Code 6998-9982) should
be reported under this head.

Total balance of above two items (Field No. 901 and 902) should tally
with the YSA field No. 20183 - Recalled Assets- Not relating to
Advances (frauds, penalties, cash shortage etc.)

10.1.4. Field No. 903 – Frauds – Other ( not debited to RA a/c)

Branch / Circle should report amount of frauds which is not debited to

Recalled Assets but required to be provided for.

Backup Data should be maintained at Branch / Circle level for

verification.

10.2 RW 5: Other Liabilities including contingent liabilities on which provision has to

be made are reported here.

11. RW -6 Statement of provision required for expired leases

Data for the Premises taken on rent / lease by the Branch and leased
expired on 31st March 2017.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

12. RW 7: MOCs:
- MOCs suggested by Statutory Branch Auditors for YSA, P&L, CCDP, CAR,
Fixed Assets have to be reported in respective format.
- Proper narration has to be provided in every MOC for necessary action at
Circle level.

13. RW 8 & 9: Return on Derivative Exposure

13.1. Branches/TMUs having derivative exposure for their customers to submit to

GMU Kolkata a confirmation as per Annexure DER-1, indicating the IRAC
status of the account as on 31st March 2018.

13.2. Details fresh slippages to NPA during the quarter may be advised in Annex-
DER-2.

13.3. An advance copy of the return, duly signed by the authorized signatory of
the Branch/TMU may be faxed to GMU Kolkata at the number mentioned in
the Annexure or mailed to agmft.fd@sbi.co.in / cmsettlement.fd@sbi.co.in.

13.4. Branches/TMUs which have figures to report in these returns are required to
send a hard copy duly signed by Branch Manager and Statutory Auditor
directly to GMU, Kolkata.

14. RW10: Particulars of Long Term Finance to industry &

agriculture
Section 36(1)(viii) of Income Tax Act 1961 allows deduction in taxable income of a
Special reserve created and maintained by a Bank, for an amount not exceeding
twenty per cent of the profits derived from business of providing long-term finance
(more than 5 years) for

(A) Industrial development;

(B) Agricultural development;
(C)  Development of infrastructure facility in India;
(D)  Development of housing in India;

Such Profit is derived from the Income (Interest + Other Income) earned from said
long term finances to the specified sectors.  While, Interest income is extracted

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 centrally, RW10 should contain Other Income only (excluding Interest income),
earned during the Financial Year.

15. RW 11 to 14: Certification for ATM Cash Balance, Gold

Stocks held for sale of Gold/ Metal Gold Loans, Gold Coins &
Gold Deposit Scheme.
Physical balance of Cash in ATMs, Gold Stocks (held for Sale or Gold Loans), Gold
Coins, and gold held under Gold Deposit scheme has to be verified.

- ATM Cash Verification:

The ADMIN slip is pasted in the back up register duly signed by the ATM Joint
Custodians and duly countersigned Branch Manager. The excess/shortage found in
the ATM has been dealt with as laid down instructions in the ATM Manual.

- Gold Stock/Coins Verification:

Physical stock at Designated Branch should tally with stock as per Metagrid. Tally
physical stock balance with the Overall Saleable Stock Position Report in Metagrid,
which in turn should agree with Overall Physical Inventory Position Report as per
Metagrid.

16. RW 15-17: Certificates for Agri Interest subvention

receivable

16.1.1. Agri Interest subvention receivable as on 31.03.2018 should be submitted in

the following web page returns

Particulars Earlier New BGL

series series A/C

1 Disbursement made during FY Cer 12A RW-15 4898261

2016-17

2 Disbursement made during FY Cer 12 B RW-16 4898260

2017-18

3 Additional Interest subvention Cer 13 RW-17 4599730

FY 2016-17

A) The account wise cumulative monthly interest subvention reports

are placed in Branch folder by GITC Belapur. It is a system generated report.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 B) While submitting the claims, branches have to ensure that the
necessary enteries have been put through and the amount of claim tallies
with the outstanding in the respective BGL as on cut of date i.e. 31.03.2018.

17. RW 18A-H: Certificate for Interest Subsidy claimed for the period (2009-10
TO 2016-17) under Central Sector Interest Subsidy Scheme on Education Loans to
students belonging to Economically Weaker Section (EWS).

18. RW 19- Certificate for Mitra Committee

Report of the Committee on Legal Aspects of Bank Frauds dated 31.08.2001 may be
downloaded from RBI\Publications\Reports published on 16.09.2001.

19. RW 20-A&B: Ghosh & Jilani Report on implementation of Ghosh and Jilani
Committee recommendations
A questionnaire on recommendations of Ghosh & Jilani Committee has to be
appropriately marked as “Yes”, “No”, “Not Applicable”.

20. RW-21: Statement of all outstanding Loan Assets subjected to

restructuring, rescheduling and renegotiation as on 31st March 2018.
(Format modified wef 31.03.2018)

20.1.1. RW- 21(Disc -7) relates to the Statement of all outstanding Loan Assets
subjected to restructuring, rescheduling and renegotiation as on 31 st March,
2018.

20.1.2. This return is to be audited. The return should be compiled accurately as

this form part of the ‘Notes to Accounts’ of the bank’s Balance sheet as per
RBI guidelines.

20.1.3. The Branch should keep the back-up papers registers/ work sheets for
verification of the data reported in the abovementioned returns for
verification of Branch Statutory Auditors.

20.1.4. Total amount outstanding in all the accounts/facilities of borrowers whose

accounts have been restructured along with the restructured part or facility
(and not the amount restructured on the date of restructuring) as on 31st
March 2018 should be reported.

(This means even if only one of the facilities/accounts of a borrower has

been restructured, the entire outstanding amount pertaining to all the
facilities/ accounts of that particular borrower should be reported).

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 The relevant data for the DISC 7 ( RW-21) will be generated through CCDP.

21. RW 22-Return of sundry liability on interest capitalization on Restructured

accounts (LICRA):
Source of data for this return is CCDP, YSA.

22. RW23- Branch head's /Unit head’s certificate

Branch Manager in his Certificate will certify as to:
- Disclosure of the information required to be disclosed in terms of Regulation 33
of the Listing Obligations and Disclosure requirements Regulations, 2015,
- Compliance to relevant prudential norms issued by Reserve Bank of India in
respect of income recognition, asset classification, provisioning and other
related matters.
- Identification & proper reporting of of fraudulent or illegal transactions
- Compliance to provisions of laws applicable to Banking functions and
operations.

23. RW-24 Statutory Branch Auditor's Report

Statutory Auditor’s Report covers Management Responsibility Statement, list of
Branch Returns and also the MOC’s suggested by Auditors.
In addition to above, Auditors may add their specific observations, to be punched in
250 words in web page designed in CRS for the same.

24. RW 25& RW 26: Certificate for DI & CGC Schemes Recoveries

made in claims received from DI&CGC (relating to advances):

RW 25 relates to recoveries made and remitted to DI&CGC in claims received from DICGC.
Details of remittance made to DI&CGC on recovery is reported scheme wise (SLGS 1971, SL
(SSI)GS 1981, Govt Scheme for Small Scale Industries) in RW 26.

25. RW- 27-Certificate relating to recoveries made post settlement of claims by

CGTMSE- Remittances made to trust for the period from 1.4.2017 to 31.03.2018.
Certificate for remittance of amount to CGTMSE out of recoveries made post
settlement of claims as per the provisions of Credit Guarantee Scheme, has to be
obtained.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

26. RW 28 A, B and RW 29A,B
Padho Pardes Interest Subsidy& Dr. Ambedkar Central Sector Interest
subsidy on educational loans for overseas studies

Branches have to prepare this return based on accounts in CBS.

27. RW 30- Certificate of Reconciliation of Balance with Other

Banks
RBI Account and accounts maintained with other banks as on 31.03.2018 should be
reconciled, and old entries should be duly accounted for. RW30 is introduced for
reporting reconciliation status.

28. RW -31 A & B: Pradhan Mantri Awas Yojana (PMAY) -

Credit Linked Subsidy Scheme (CLSS) for EWS/LIG

Branches have to prepare this return. SOP for preparation of this return is given
below:
Standard Operating Process (SOP) for Branch/CPC
Credit Linked subsidy Scheme (CLSS)
With reference to the memo no. RE/HL/496 dated 29th January, 2018, we provide the
detailed SOP as following:
Government of India under the aegis of the Ministry of Housing and Urban Poverty
Alleviation (MoHUPA) has launched ‘Credit Linked subsidy Scheme (CLSS)’ for
Urban Areas under the ambit of Pradhan Mantri Awas Yojana. National Housing
Bank (NHB) is one of the Central Nodal Agencies through which PMAY scheme is
implemented.

Under Affordable Housing through Credit Linked Subsidy there are 4 schemes:

a) CLSS – EWS / LIG

b) Revised CLSS – EWS/LIG (2017)
c) CLSS (MIG-I)
d) CLSS (MIG-II)
PMAY ELIGIBILTIY CHECKPOINTS TABULAR SUMMARY

Criteria Existing Revised CLSS (MIG-I) CLSS (MIG-II)

Instructions(CLSS Instructions
– EWS +LIG) (CLSS – EWS
+LIG)
Property should 1st home 1st home 1st home 1st home

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 be Family’s
Household
Rs. 6.01-12.00 Rs. 12.01-18.00
Income/annual Upto Rs. 6 lakhs Upto Rs. 6 lakhs
lakhs lakhs
(Rs)
Property Area
30/60 sqm* 30/60 sqm* Upto 120sqm Upto 150sqm
(carpet)
Location 4487 towns 4487 towns Urban -2011 #
Urban -2011#
Max Loan Amt
Upto 6 lakhs Upto 6 lakhs Upto 9 lakhs Upto 12 lakhs
for Subsidy
Subsidy Amount
Rs. 2.20 lakhs Rs. 2.67 lakhs Rs. 2.35 lakhs Rs. 2.30 lakhs
(upto)
Fee Reimbursed Rs 1000 per loan Rs 3000 per loan Rs 2000 per loan Rs 2000 per loan
by NHB to Bank application application application application
Validity 2022 2022 31/03/2019 31/03/2019
Loans approved Loans approved Loans approved Loans approved
Applicability on/after on/after on/after on/after
17/06/2015 01/01/2017 01/01/2017 01/01/2017
* Applicable only in case of Repair and Renovation. For new house there is no limit for carpet area (details can be obtained
from e-circular: RE/HL/AX23 dated 25th August, 2016)
# 4487 Statutory Towns and the Planning Area as notified with respect to the Statutory Town and which surrounds the
concerned municipal area will also be covered under the Scheme. (the list can be obtained from our home loan website:
homeloans.sbi)

Branches/CPCs scrutinize Home Loan application form to ascertain eligibility under

PMAY. If found eligible under PMAY, additional details under Annexure A & B are
obtained.
The details of all eligible accounts are submitted to NHB in prescribed excel sheet.
Data Source
1) List of account holders where subsidy has been disbursed can be obtained from
following:
• From CPC at BPR Centers*
• From Branches at Non-BPR Centers
*All the CPCs are advised to provide the list of accounts to the respective Branches
where subsidy has been disbursed under PMAY.
2) Home Loan Application Form, Annexure A & Annexure B - for verifying
eligibility of the accounts claimed under PMAY.
3) NHB prescribed excel sheet – The Circle PMAY Nodal officials are advised to
make available NHB excel sheet to the Branches.

Following Circulars are for reference:

i) RE-HL/42/2015-16 dated 24th February, 2016,
ii) RE/HL/AX23 dated 25th August, 2016
iii) RE/HL/AX/61 dated 31st March, 2017

29. RW-32: Annual Certificate for Reconciliation of Sundry

Creditor-FA-Payable Account (BGL 4599103) as on March 31,
2018.

State Bank of India Annual Closing Guidelines for Branches (2017-18)

 Branch Manager has to submit annual Certificate for reconciliation of Sundry Creditor –
FA- Payable Account (BGL 4599103) as on March 31, 2018. SOP to prepare this certificate
is provided in the format itself.

30. iFAMS Reports

The following reports available in iFAMS should be verified. The Branch can view/
generate the iFAMS reports, even if the iFAMS is closed for putting through fresh
transactions.

Sr. No. Report Name

1 Asset List Report

2 Asset Profit/ Loss Report

3 Asset Sale/ Discard Report

4 Asset Transfer Report

5 Depreciation

6 Item List Report

7 Schedule 10 Report

8 Transaction Log Report

The detailed procedure for generation of above reports is provided in “IFAMS

Reports_Document.docx”, which is available in Annual Closing Guidelines for Branches
(2017-2018) folder.

31. CCDP Reports

CCDP generates 3 types of Reports for Branches:

1. AUDIT SUMMARY REPORT Bunch for CRS Application Automation Report)
2. DETAILED REPORTS Bunch (file name:
BBBBB_CCDP_DDMMYYYY_OTHER_RETURNS.txt.gz)
3. EXCEPTION REPORTS Bunch (file
name:BBBBB_ALLEXCEPTIONS_DDMMYYYY.txt.gz)
The pdf file “CCDP-BRANCH-REPORTS” containing the various Reports (with Report
ID) generated under each type of the abovementioned Report is placed alongside.
State Bank of India Annual Closing Guidelines for Branches (2017-18)
(The above reports would be available in Branch Server E:\cdc\reports\CCDP\
YYYYMMDD folder)

State Bank of India Annual Closing Guidelines for Branches (2017-18)