website:www.bb.org.bd
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
c avb Kvh vjq
XvKv |
m^i 09, 2012
weAviwcwW mvKyjvi bs-13 ZvwiL t -----------------------
fv` 25, 1419
ee vcbv cwiPvjK/c avb wbe vnx
evsjv`k KvhiZ mKj Zdwmjx evsK
wc q gnv`q,
AfixY wej ^xKwZ c `vb Ges q c m|
Dchy welq weAviwcwW mvKzjvi bs-10 ZvwiL-11 RyjvB, 2012 Gi cwZ `w AvKlY Kiv
hvQ| D mvKyjvii wZxq AbyQ`i kl evKwU wbg ic c wZ vwcZ ne t
GQvovI vbxq wKsev e`wkK gy`vq AfixY FYci wecixZ ^ xKwZ c`vbi c~e qKZ
gvjvgvji c KZ mieivni mZZv mK wbwZ nIqv ewZiK Kvb ^ xKwZ c`vb wKsev g~j
cwikva Kiv hve bv|
GB mskvab Awej^ KvhKi ne|
AbyMnc~e K c vw ^ xKvi Kieb|
Avcbv`i wek,
(gvt Avbvqvij Bmjvg)
Dc-gnveevcK
dvbt 9530094
website:www.bb.org.bd
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
c avb Kvh vjq
XvKv |
AvM 08, 2012
weAviwcwW mvKy jvi jUvi bs-10 ZvwiL t ------------------
k veY 24, 1419
ee vcbv cwiPvjK/c avb wbe vnx
evsjv`k KvhiZ mKj Zdwmjx evsK|
wc q gnv`q,
cv mZz c K ev evqbi Rb Aby`vb M nYi j evsK wnmve
Lvjv Ges D wnmve RgvKZ A_ miKvix KvlvMvi vbv i|
DcwiD welq A_ gYvjq Gi A_ wefvM Gi 5 AvM 2012 ZvwiLi c vcb bs-
07.101.018.00.00.008.2012-496 (Abywjwc mshy) Gi c wZ Avcbv`i `w AvKl Y Kiv hvQ|
cv mZz cK ev evqbi Rb Aby`vb MnYi j evsK wnmve Lvjv I msiY Ges miKvix
KvlvMvi A_ vbvi cwZ mK wbv wb`kbv Rvix Kiv njv t
1| cv mZz c K ev evqbi Rb wbevmx I Awbevmx`i wbKU nZ vbxq I e`wkK
gy`vq Aby`vb MnYi j mKj Zdwmjx evsKi kvLv cv mZz wbg vY ^ Qv Aby`vb mnvqZv
wkivbvg miKvii c msMn wnmve (Collection Account) Lyje Ges cieZx wb` k bv `qv ch
Zv msiY Kie| D wnmve cwiPvjbvi Ges msMnxZ Aby`vbi A_ miKvix KvlvMvi wbv cwZZ
Rgv KiZ ne t
K) mvbvjx evsK wjt-mn Abvb me Zdwmjx evsK Gi gvag vbxq gy` vq I e`wkK gy`vq
msMnxZ mgy`q A_ mvbvjx evsKi vbxq Kvh vjq Rgv ne| GRb mvbvjx evsKi vbxq
Kvh vjq vbxq gy`v Rgvi Rb cv mZz wbgvY ^Qv Aby`vb mnvqZv (wbevmx) Ges e`wkK
gy`v Rgvi Rb cv mZz wbgvY ^Qv Aby`vb mnvqZv (Awbevmx) wnmve wkivbvg `ywU wnmve
Lyje Ges msiY Kie| D wnmve RgvKZ Aby`vb mvbvjx evsK evsjv`k evsK iwZ
miKvix wnmve bs 1 Gi Aaxb miKvi KZ K eivKZ `ywU c _K KvW h_vwewa wbqwgZfve
vbv i Kie|
Pjgvb cvZv-2
c~eeZ x cv nZt- - 2 -
L) vbxq gy`vq Aby`vb MnYi j me Zdwmjx evsKi kvLv cv mZz wbg vY ^ Qv Aby`vb
mnvqZv (wbevmx) wkivbvg vbxq gy`vq GKwU msMn wnmve Lyje Ges e`wkK gy`vq
AwbevmxMY KZK c`q Aby`vb MnYi j me Zdwmjx evsKi we`kx I A_ivBRW&& wWjvi
kvLv cv mZz wbgvY ^Qv Aby`vb mnvqZv (Awbevmx) wkivbvg e`wkK gy` vq msM n wnmve
(Collection Account) Lyje| we`k AewZ Kvb evsK wKsev we`k cwiPvwjZ h Kvb
GP nvDRi gvag Kvb Awbevmx h Kvb Zdwmjx evsKi A_ivBRW&& wWjvi kvLvq Zv`i
Aby`vb c iY KiZ cvieb| Kvb Awbevmx evsjv`kx UvKvq Aby`vb c`vb KiZ PvBj Zv
wbevmx wnmve Rgv Kieb| kvLv chvq D wnmveq msMnxZ Aby`vb ^-^ evsKi
vbxq/gyL/c avb Kvh vjq GK msM n Ki c ZK gvm kl nIqvi cieZx mvni ga
mvbvjx evsK vbxq Kvh vjqi mswk wnmve Rgv/ vbv i Kie|
M) myz gwbUwis Gi j mvbvjx evsK vbxq Kvhvjqi mswk wnmve Aby`vb Rgv/ vbv i Gi
Dci gvwmK weeiYx mswk evsK wbqwgZfve A wefvM Ges Gi Abywjwc wbevnx cwiPvjK,
evsjv`k mZz KZ c, mZz feb, ebvbx, XvKv Gi eivei ciY Kie|
2| Rb^v_ me Zdwmjx evsK Kvb cKvi mvwfm PvR QvovB G mev c`vb Kie |
GB wb` k Awej^ Kvh Ki ne|
AbyM nc~e K c vw ^ xKvi Kieb|
Avcbv`i wek ,
(gvt Avbvqvij Bmjvg)
Dc-gnveevcK
dvbt 9530094
MYcRvZx evsjv`k miKvi
A_ gYvjq, A_ wefvM
evRU AbywefvM-1, evRU kvLv-1
evsjv`k mwPevjq. XvKv
05/08/2012 wLt
bs-07.101.018.00.00.008.2012-496 ZvwiL t -------------------
21/04/1419 et
c vcb
cv mZz cK evevqbi j miKvi mve AfixY Drm nZ A_ msMni wmv wbqQ | AfixY
m` msMni cvkvcvwk Dbqb mnhvMx `k/msvi wbKU nZ Aby`vb/mnR kZ FY MnY Ges h_vh_ Abvb Dcvq A_
msMniI wmv MnY Kiv nqQ |
2| `ki Afi I `ki evBi _K G cK evevqb RbMYi ^Qvq Aby`vb c`vbi gvag cv mZz cK
AskMnYi h AevnZ Drmvn I Dxcbv mw nqQ Zvi cwicwZ Aby`vb/mnvqZv msMn, eevcbv I eenvi Ges Gi
^QZv wbwZKiYv_ miKvi wbewYZ c`c MnYiI wmv MnY KiQ t
(K) emiKvwi LvZi Aby`vb MnYi j miKvwi gvwjKvbvaxb mvbvjx evsK evsjv`k mZz KZci
AvIZvq wb v `ywU c_K wnmve Lvjv ne t
(1) `ki Afi nZ cv Aby`vb Rgv ivLvi Rb vbxq gy`vq cv mZz wbgvY ^Qv Aby`vb mnvqZv
(wbevmx) kxlK GKwU wnmve; Ges
(2) we`k nZ cv Aby`vb Rgv ivLvi Rb e`wkK gy`vq cv mZz wbgvY ^Qv Aby`vb mnvqZv
(Awbevmx) kxlK Aci GKwU wnmve;
(L) D wnmve Lvjv, wnmve msiY Ges miKvix KvlvMvi A_ vbv i cwZ mK evsjv`k evsK mKj
Zdwmwj evsKK cqvRbxq wb`kbv c`vb Kie;
(M) D wnmveq RgvKZ A_ evsjv`k evsK iwZ 1bs wnmve A_vr ConsolidatedFund G cPwjZ wbqg
AbymiY Rgv Kiv ne | G j evRU cv mZz wbgvY ^Qv Aby`vb mnvqZv (wbevmx) I cv mZz
wbgvY ^Qv Aby`vb mnvqZv (Awbevmx) kxlK `ywU c_K Rgvi KvW Lvjv ne;
(N) cv mZz cKwU GwWwcf~ cK wnmve h_vixwZ evevqb I A_vqb Kiv ne | evRU cv mZz A_vqb
wewfb Drmi (miKvi/Dbqb mnhvMx) mv_ G Aby`vb mnvqZvi welqwU DjL _vKe Ges AvMvgx mskvwaZ
evRU Zv cwZdwjZ ne;
(O) Aby`vb/mnvqZv c`vbKvixMY BQ Kij gvbbxq cavbgxi wbKU Aby`vbi A_/PK nvi KiZ cvieb;
m RgvK Z A_/PK MnYi ci cavbgxi Kvhvjq mZz wefvMi gvag evsjv`k mZz KZci
wbKU nvii cqvRbxq eev MnY Kie;
(P) Aby`vbi welqwU evcK cPvii Rb Z_ gYvjq cqvRbxq eev be;
(Q) Aby`vb eve` RgvKZ A_ cv mZz evevqb eZxZ Ab Kvb KvR eq Kiv hve bv; cwZ wZb gvm
Ai evsjv`k mZz KZ c RgvKZ A_i wnmveqi wwZi wevwiZ weeiY mZz wefvMi gvag
cavbgxi Kvhvjq, A_ wefvM Ges cwiKbv KwgkbK AewnZ Kie;
(R) cK evevqb kl Kvb A_ AewqZ _vKj Zv miKvii Abygv`bg cPwjZ wewa-weavb AbymiYc~e K
Ab Kvb AeKvVvgv Dbqb eq Kiv ne A_ev ConsolidatedFund G Rgv Kiv ne |
ivcwZi Av`kg
^vwiZ/-
(gvt nvweeyi ingvb)
Dc mwPe (evRU-1)
dvb t 7168989
Website: www.bb.org.bd
Banking Regulation and Policy Department
Bangladesh Bank
Head Office
Dhaka
August 02, 2012
BRPD Circular No- 12 Date:----------------------
Shraban 18, 1419
Chief Executives
All Scheduled Banks in Bangladesh
Dear Sir,
Mapping of External Credit Assessment Institutions (ECAIs)
Rating scales with Bangladesh Bank (BB) Rating Grade
Please refer to BRPD Circular No. 35 dated December 29, 2010 regarding the issuance of
Guidelines on Risk Based Capital Adequacy (RBCA) for banks. According to the guidelines, Risk
Weighted Asset (RWA) against Credit Risk is to be computed on the basis of credit rating conducted
by External Credit Assessment Institutions (ECAIs) duly recognized by Bangladesh Bank (BB).
Consequently, calculated RWA and Capital Adequacy Ratio (CAR) will be reported as per specific
reporting formats enclosed in the RBCA guidelines.
2) From this point of view, Alpha Credit Rating Limited (ACRL) has been recognized as an
eligible ECAI in addition to existing 05 (Five) rating agencies (i.e. CRISL, CRAB, NCRL, ECRL
and ACRSL). All the scheduled banks operating in Bangladesh may nominate any one or more rating
agency (ies) for their own and counterparty credit rating for the purpose of calculating RWA against
credit risk as per RBCA Guidelines.
3) Rating scales of CRISL, CRAB, NCRL, ECRL and ACRSL with BB rating grades has
already been mapped earlier. Now, the rating scales of ACRL have been mapped with BB rating
grades as given below:
Please acknowledge receipt.
Yours Sincerely,
Sd/-
(K. M. Abdul Wadood )
General Manager
Phone: 7117825
Long Term Short Term
BBs Rating
Grade
Equivalent Notch/Notation of ACRL BBs Rating
Grade
Equivalent Notch/Notation of
ACRL
1 AAA S1 AR-1
AA+, AA, AA-
2 A+, A, A- S2 AR 2
3 BBB+, BBB, BBB- S3 AR 3
4 BB+, BB, BB- S4 AR 4
5 B+, B, B-,CCC, S5 AR-5
6* CC+,CC,CC-, C+, C, C-, D S6 AR-6
* Includes Default Rating (DR)
Website: www.bb.org.bd
Banking Regulation and Policy Department
Bangladesh Bank
Head Office
Dhaka
July 22, 2012
BRPD Circular Letter No. 07 Date: ---------------------
Shrabon 07, 1419
Chief Executives
All Scheduled Banks in Bangladesh
Dear Sir
Reporting Green Banking activities under Phase II
Please refer to BRPD Circular No. 02 dated February 27, 2011 on Policy Guidelines for Green
Banking.
Banks are required to report their green banking initiatives/activities to Department of Off-site
Supervision (DOS) on quarterly basis as per clause 4 of the said circular. Accordingly banks are
reporting since December 2011 quarter end basis under phase I and March 2012 quarter end basis
under phase II in the structured format as provided by BRPD.
The existing format for reporting green banking activities has been reviewed to cover all the green
banking activities under phase II and a new reporting format under phase II has been prepared (copy
attached).
Now, it has been decided that banks shall report on June 30, 2012 basis in the new structured format
to Green Banking Cell, BRPD instead of DOS by July 30, 2012. Banks will be required to continue
to submit reports to Green Banking Cell, BRPD on the subsequent quarters within the next 15 days
of the respective quarter end.
Banks shall keep their annual report and websites updated with the disclosures on green banking
initiatives/activities.
Please acknowledge receipt.
Yours sincerely,
Enclo: As above (Khondkar Morshed Millat)
Deputy General Manager
Phone: 9530010-29/Ext. 2528
Fax: 9530084
Website: www.bangladesh-bank.org
www.bangladeshbank.org.bd
www.bb.org.bd
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
c avb Kvh vjq
XvKv |
RyjvB 19, 2012
weAviwcwW mvKyjvi jUvi bs- 06 ZvwiL:----------------------
kveY 04, 1419
eevcbv cwiPvjK/cavb wbevnx
evsjv`k KvhiZ mKj Zdwmjx evsK
wcq gnv`q,
A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52, 52R, 53BB,
53BBBB, 53DDD, 53F avivq ewYZ Drm AvqKi msMni nvi cmsM |
RvZxq ivR^ evW Gi RyjvB 01, 2012 ZvwiLi c bs 08.01.0000.030.03.2012/46 Avcbv`i AeMwZ I
cqvRbxq Kvhg MnYi wbwg Aci cvq e cybgyw`Z njv |
02| ewYZ wb`kbv Avcbv`i mKj kvLvK Awej^ AbymiY Ges Zvi cwicvjb wbwZ Kivi Rb Avcbv`iK
Abyiva Kiv hvQ |
AbyMnc~eK cvwc mxKvi Kieb |
Avcbv`i wek,
(gvt Avbvqvij Bmjvg)
DcgnveevcK
dvbt 9530084
MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb
mb evwMPv, XvKv |
bw_ bs- 08.01.0000.030.03.003.2012/46 ZvwiL t 01/07/2012
welq t
RvZxq msm` KZ K Abygvw`Z A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52,
52R, 53BB, 53BBBB, 53DDD, 53F avivq ewYZ Drm AvqKi msMni nvi cmsM |
Dchy welqi cwZ Avw` nq Avcbvi m`q `w AvKlY KiwQ |
Gwelq Rvbvbv hvQ h,
2. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52 mskvab Kiv nqQ | mskvwaZ G weavb Abyhvqx
vbxq Gj.wm. (Local L.C.) Gi gvag cY mieivni wecixZ wej cwikvai AvqKi wewagvjv, 1984 Gi
wewa 16 G DwjwLZ nvi Abyhvqx Drm AvqKi KZb chvR ne |
3. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 G 52R wkivbvg GKwU bZzb aviv mshvRb Kiv nqQ |
mshvwRZ bZzb aviv 52R Abyhvqx AvRvwZK Uwjdvb Kji International Gateway Service c`vbi
wecixZ mswk IGW AcviUi Gi wnmve Kvb A_ cwikva/wWU Kvj evsK KZK 1% nvi Drm AvqKi
KZb chvR ne |
4. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53BB mskvab Kiv nqQ | mskvwaZ G weavb
Abyhvqx bxUIqvi I Ifb MvgUm, Uix UvIqj, MvgUm wki KvUyb I GmwiR, cvURvZ `e, wngvwqZ Lv`,
kvK&&mewR, PvgovRvZ `e, gvoKRvZ `e ivbxi ivbx g~ji Dci 0.80% nvi Drm AvqKi KZb chvR
ne |
5. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53BBBB mskvab Kiv nqQ | mskvwaZ G weavb
Abyhvqx 53BB avivq ewY Z cY ev` Abvb mKj ivbxi ivbx g~ji Dci 0.80% nvi Drm AvqKi
KZb chvR ne |
6. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53DDD mshvRb Kiv nqQ | mshvwRZ G weavb
Abyhvqx ivbx evwYR wbqvwRZ ew ev cwZvbK ivbx mnvqZv wnme miKvi KZK c`q bM` myweavi (cash
subsidy) Dci 5% nvi Drm AvqKi KZb chvR ne |
7. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53F mskvab Kiv nqQ | mskvwaZ G weavb
Abyhvqx wU.AvB.Gb iqQ Ggb ew/cwZvbi evsK my`/gybvdvi Dci 10% nvi Ges wU.AvB.Gb bB Ggb
ew/cwZvbi evsK my`/gybvdvi Dci 15% nvi Drm AvqKi KZb chvR ne | Ze h mKj ew/cwZvbi
wU.AvB.Gb bB Zv`i mqx evsK wnmve A_ eQii h Kvb mgq gvU wwZi cwigvY 1 j UvKvi ekx bv nj
D evsK wnmvei my`/gybvdvi Dci 10% nviB Drm AvqKi KZb chvR ne |
8. Dchy cwieZ bmg~n 01/07/2012wLt _K KvhKi ne | cwiewZZ weavb Abyhvqx Drm AvqKi KZ b/msM ni
wbwg mswk mKjK wb`kbv `qvi Rb Abyiva Kiv hvQ |
^ vwiZ-
(mq` gvt Avwgbyj Kwig)
m`m (Ki bxwZ)
RvZxq ivR^ evW
Website: www.bb.org.bd
Banking Regulation & Policy Department
Bangladesh Bank
Head Office
Dhaka
July 19, 2012
BRPD Circular No.-11 Date: -------------------
Shrabon 04, 1419
Chief Executives
All Scheduled Banks in Bangladesh
Definition of Defaulted Borrower
With a view to determining Defaulted Borrower for the purpose of Section 5(GaGa) of
the Banking Companies Act, 1991, Overdue Loan has been redefined below:
(1) Any Continuous Loan if not repaid/renewed within the fixed time limit for repayment
will be treated as ''Overdue'' from the following day of the expiry date.
(2) Any Demand Loan if not repaid within the fixed time limit for repayment or after the
demand by the bank will be treated as ''Overdue'' from the following day of the expiry
date or demand date.
(3) In case of any installment(s) or part of installment(s) of a Fixed Term Loan is not repaid
within the fixed expiry date or due date, the amount of unpaid installment(s) as well as
the loan will be treated as ''Overdue'' from the following day of the expiry date or due
date.
(4) The Short-term Agricultural Loan or Micro-credit is not repaid within the fixed time limit
for repayment will be considered ''Overdue'' after 06(six) months of the expiry date.
If any loan or part of it or accrued interest thereon to any person/organization of his/its
own or related concern remains ''Overdue'' for more than 06(six) months, the borrower
availing of such loan facility will be treated as Defaulted Borrower as per Section 5(GaGa) of
the Banking Companies Act, 1991.
BRPD Circular No. 10 dated May 14, 2001 on the captioned subject will be considered as
void.
This circular will come into force with immediate effect.
Please acknowledge receipt.
Yours sincerely,
(K.M. Abdul Wadood)
General Manager
Phone:7117825
Website:www.bangladeshbank.org.bd
BRPD C
Chief Ex
All Sche
Dear Sir
P
It
will be ef
B
the revise
any in pr
in full by
A
P
Circular No.
xecutives
duled Bank
r,
M
lease refer to
t is hereby c
ffective from
Banks will h
ed instructio
rovisioning a
y end Decem
All other instr
lease acknow
Banki
. 09
ks in Bangla
Master Circ
o BRPD Cir
clarified that
m July 01, 20
ave to repor
ons from the
as of Septem
mber, 2012.
ructions will
wledge recei
ing Regulati
Bang
He
adesh
ular: Loan
rcular No. 07
t the revised
012 instead o
rt loan class
e 3rd (end Se
mber 30, 201
l remain unc
ipt.
Website: www.bb.org.bd
Banking Regulation & Policy Department
Bangladesh Bank
Head Office
Dhaka
June 14, 2012
BRPD Circular No. 07 Date : ----------------------
Jaishtha 31, 1419
Chief Executives
All Scheduled Banks in Bangladesh
Dear Sir,
Master Circular: Loan Classification and Provisioning
Please refer to BRPD Circular No.05 dated June 05, 2006 and attached CL formats on the
captioned subject.
Bangladesh Bank has, over the la st several years, positioned the banks on a path towards
higher regulatory capital ratios and a more precise calculation of each individual banks need for
capital, through a gradual im plementation of inte rnationally recognized ca pital standards. The
enforcement of a s tricter regulatory capital re gime also requires m easures to improve the
accuracy of financial d ata which are used in ternally, stated in the aud ited financial statem ents
and reported to Bangladesh Bank as per rules. For both the banks m anagerial and Bangladesh
Banks supervisory purposes, as well as for accur ate valuation of a banks capital in all of its
financial reports is necessary.
An accurate valuation of capital relies, in tur n, on an accurate valuation of assets. Loan-
loss provisioning the recognition that some or all of the required payments on a loan may never
be made is the single most important aspect of asset valuation to bankers and bank supervisors.
It is important because loans typically make up 50% or more of the total assets of the bank.
Basel II and Basel III devote a gr eat d eal of atten tion to the dis tinction be tween expec ted
losses and unexpected losses on the banks loan portfolio. Th e purpose of provisioning is to
take into account expected losses. Expected losses can be assigned to loans based on a loan
classification system, which has been utilized in Bangladesh for many years and is being updated
with this circular.
Page2of10
Bangladesh Bank also wishes to stress that it is the responsibility of bank management to
adopt and implem ent proper accounting and re porting, and that correct classification and
provisioning is a part of that re sponsibility. Loan classification and provisioning must be a key
component of a regular internal lo an review process that looks at the current likelihood that the
borrower will r epay. The value of the f ormed a llowance that re sults f rom the provisionin g
process should reflect all expected losses resulting from credit exposures.
Bangladesh Bank has established requirements for general loan loss provisions, in certain
percentages, for certain catego ries of loans th at are unclassified or in the Special Men tion
Account. As the name suggests, general provisions are assigned to take into account the expected
losses on pools of loans that are thought to have si milar characteristics. The characteristics of
each individual loan are not analyzed. Put di fferently, it is not known or even assum ed which
loan or loans in the pool are going to result in loan losses; it is simply taken as given that in such
large pools, even those currently unclassified, there will undoubtedly be individual loans that in
the future will not be repaid. Ideally , the percentages of provision that are applied to each pool
are determined based on historical loss experience of similar loan pools. Banks are encouraged to
calculate th ese historical lo ss exp eriences on the loan pools for which Bangladesh Bank has
indicated general provision percen tages, and use these data if they result in higher provisions
than are required in this circu lar. Because general prov isions are not form ed based on
expectations of loss on any individua l loan, they are allowed to be included in the calculation of
Tier 2 capital, subject to some restrictions. In contrast, specific provisions (established on loans
that are classified as Sub-standard, Doubtful or Bad/Loss) are set up on a loan-by-loan basis after
careful analysis of each individual loans probability of repayment. For l oans placed into any of
these classification categories, weaknesses have been identified that cast doubt on the borrowers
ability or intent to m ake all contractual payments in a timely manner. For this reason, specific
provisions are not allowed to be included in the calculation of Tier 2 capital.
1. Categories of Loans and Advances :
All loans and advances will be grouped into four (4) categories for the purpose of classification,
namely- (a) Continuous Loan (b) De mand Loan (c) Fixed Term Loan and (d) Short-term
Agricultural & Micro- Credit.
a) Continuous Loan: The loan accoun ts in which transactions may be m ade within certain
limit and have an expiry date for ful l adjustment will be treated as Continuous Loan. Exam ples
are: Cash Credit, Overdraft, etc.
b) Demand Loan: The loans that become repayable on demand by the bank will be treated as
Demand Loan. If any contingent or any other liabilities are turned to forced loan (i.e. without any
prior approval as regular loan) those too will be treated as Demand Loan. Such as : Forced Loan
Page3of10
against Imported Merchandise, Payment against Do cument, Foreign Bill Purchased, and Inland
Bill Purchased, etc.
c) Fixed Term Loan: The loans, which are repa yable within a specific tim e period under a
specific repayment schedule, will be treated as Fixed Term Loan.
d) Short-term Agricultural & Micr o-Credit: Sho rt-term Agricultural Credit will include the
short-term credits as listed under the Annual Cr edit Programme issued by the Agricultural Credit
and Financial Inclusion Departm ent (ACFID) of Bangladesh Bank. Cre dits in the agricultural
sector repay able within 12 (twelve) months will also be in cluded here in. Short-te rm Micro-
Credit will include any micro-credits not exceeding an amount determined by the ACFID of
Bangladesh Bank from time to time and repayable within 12 (twelve) months, be those termed in
any nam es such as N on-agricultural cred it, Se lf-reliant Credit, W eaver's Credit or Bank' s
individual project credit.
2. Basis for Loan Classification:
a) Objective Criteria:
(1) Past Due/Over Due:
(i) Any Continuous L oan if not repaid/r enewed within the fi xed expiry date for
repayment or af ter the dem and by the bank will be tr eated as pas t due/ove rdue f rom the
following day of the expiry date.
(ii) Any D emand Loan if not repaid with in the fixed expiry date for repaym ent or
after the demand by the bank will b e treated as past due/ov erdue from the f ollowing day of the
expiry date.
(iii) In ca se of any insta llment(s) or part of installment(s) of a Fixed Term Loan is
not repaid within the f ixed expi ry date, the amount of unpaid installm ent(s) will be treated as
past due/overdue from the following day of the expiry date.
(iv) The Sh ort-term Agricu ltural an d Micro -Credit if not repaid within the f ixed
expiry da te f or repayment will b e c onsidered past due /overdue af ter s ix months of the expiry
date.
(2) All unclassified lo ans other than Special Mention Account (SMA) will be treated as
Standard.
(3) A Continuous loan, De mand loan or a Te rm Loan which will rem ain overdue f or a
period of 02 (two) months or more, will b e put into th e "Special Men tion Account(SMA)" and
interest accrued on such loan will be credited to Interest Suspense Account, instead of crediting
the same to Income Account. This will help banks to look at accounts with potential problems in
a focused manner and it will capture early warn ing signals for accounts showing first s ign of
Page4of10
weakness. Loans in the "Special Mention Account (SMA)" will have to be reported to the Credit
Information Bureau (CIB) of Bangladesh Bank.
(4) Loans in the "Special Mention Account" and Sub-Standard will not be treated as
defaulted loan for the purpose of section 27KaKa(3) [read with section 5(GaGa)] of the Banking
Companies Act, 1991.
(5) Any continuous loan will be classified as:
i. Sub-standard if it is past due/overdue for 03 (three) months or beyond but less
than 06 (six) months.
ii. Doubtful if it is past due/overdue for 06 (six) months or beyond but less than 09
(nine) months
iii. Bad/Loss if it is past due/overdue for 09 (nine) months or beyond.
(6) Any Demand Loan will be classified as:
i. Sub-standard if it remains past due/overdue for 03 (three) months or beyond but
not over 06 (six) months from the date of expiry or claim by the bank or from the
date of creation of forced loan.
ii. Doubtful if it re mains past due/overdue for 06 (six) m onths or beyond but not
over 09 (nine) m onths from the date of expiry or claim by the bank or from the
date of creation of forced loan.
iii. Bad/Loss if it remains past due/overdue for 09 (nine) months or beyond from the
date of expiry or claim by the bank or from the date of creation of forced loan.
(7) In case of any installm ent(s) or part of installment(s) of a Fi xed Term Loan is not
repaid within the due date, the am ount of unpaid installment(s) will be term ed as past due or
overdue installment. In case of Fixed Term Loans: -
i. If the am ount of past due installm ent is equal to or m ore than the amount of
installment(s) due within 03 (three) months, the entir e loan will be classif ied as
''Sub-standard''.
ii. If the am ount of past due installm ent is equal to or m ore than the amount of
installment(s) due within 06 (six) months , the entire loan will be cla ssified as
''Doubtful".
iii. If the am ount of ' past due installm ent is equal to or m ore than the am ount of
installment(s) due with in 09 (nine) months , the entir e loan will be c lassified as
''Bad/Loss''.
Explanation: If any Fi xed Term Loan is repaya ble on monthly installm ent basis, the
amount of i nstallment(s) due w ithin 06 (six) months will be equal to the sum of 06 m onthly
installments. Si milarly, if the loan is repayabl e on quarterly installm ent basis, the am ount of
installment(s) due within 06 (six) months will be equal to the sum of 2 quarterly installments.
Page5of10
(8) The Short- term Agricu ltural an d Micro-Cr edit will be considered irregu lar if not
repaid with in the due date as s tipulated in th e loan ag reement. If the said irregular status
continues, the credit will be classified as ' Substandard ' after a period of 12 months, as 'Doubtful'
after a period of 36 months and as ' Bad/Loss' after a period of 60 months from the stipulated due
date as per the loan agreement.
b) Qualitative Judgement:
If any uncertainty or doubt aris es in respect of recovery of any Continuous Loan, Demand Loan
or Fixed Term Loan, the same will have to be c lassified on the basis of qualitative judgement be
it classifiable or not on the ba sis of objective criter ia. If a ny situa tional change s occur in the
stipulations in terms of which the loan was extended or if the capital of the borrower is impaired
due to adverse conditions or if the value of the collateral decreases or if the recovery of the loan
becomes uncertain due to any other unfavourable situ ation, the loan will have to be classified on
the basis of qualitative judgement .
Despite the probability of any loan being affected due to the re asons stated above or for any
other reasons, if there is any hope for change of the existin g condition by resorting to proper
steps, the lo an, on the b asis of qualitative judgement, will be classified as ' Sub-standard ' . But
even after resorting to proper steps, there exists no certainty of total recovery of the loan, it will
be classified as ' Doubtful ' and even after exerting the all-out effo rts, there exists no chance of
recovery, it will be classified as ' Bad/Loss ' on the basis of qualitative judgement.
For incorporating qualitative judgment, banks must focus on the likelihood that the borrower will
repay all amounts due in a tim ely m anner, us ing their own judgm ent and t he following
assessment factors:
(1) Special Mention
i. Assets must be classified no higher than Special Mention if any of the following
deficiencies of bank managem ent is present: the loan was not m ade in com pliance with the
banks internal policies; failure to m aintain adequate and enforceable docum entation; or po or
control over collateral.
ii. Assets must be classified no higher than Special Mention if any of the following
deficiencies of the oblig or is present: occasional overdrawn within the p ast year, below-average
or declining profitability; barely acceptable liquidity; problems in strategic planning.
(2) Sub-standard
i. Assets m ust be classified no higher than Sub-standard if any of the following
deficiencies of the obligor is present: recu rrent overdrawn, low accou nt turnover, competitive
difficulties, location in a volatile industry with an acute d rop in demand; very low prof itability
that is also declining ; inadequa te liquidity; ca sh f low les s than rep ayment of princ ipal and
interest; weak m anagement; doubt s about integrity of m anagement; conflict in corporate
governance; unjustifiable lack of external audit; pending litigation of a significant nature.
ii. Assets must be classified no higher than Sub-standard if the prim ary sources of
repayment are insufficient to service the debt an d the bank must look to secondary sources of
Page6of10
Bangladesh Banks on-site inspection on the basis of qualitative judgem ent cannot be
declassified without the consent of Bangladesh Bank.
3. Accounting of the Interest of Classified Loans:
If any loan or advance is classified as 'Sub-standard' and 'Doubtful', interest accrued on such loan
will be credited to Interest Suspense Account, in stead of crediting the same to Incom e Account.
In case of rescheduled loans the unr ealized interest, if any, will be credited to Interest Suspense
Account, instead of crediting the same to Income Account.
As soon as any loan or advance is classified as ' Bad/Loss', charging of interest in the sam e
account will cease. In case of filing a law-su it for recovery of such loan, interest for the period
till filing of the suit can be charged in the loan account in order to file the same for the amount of
principal plus interest. But intere st thus charged in the loan acc ount has to be preserved in the
'Interest Suspense' account. If any interest is charged on any ' Bad/Loss' account for any other
special reason, the same will be preserved in the ' Interest Suspense' account. If classified loan o r
part of it is recovered i.e., real deposit is effected in the lo an account, first the interest charged
and accrued but not ch arged is to be recovered fr om the said depos it and the p rincipal to b e
adjusted afterwards.
4. Maintenance of Provision:
a) General Provision: Banks will be required to m aintain General Provision in the
following way :
(1) @ 1% against all unclassified loans (other than loans under Consum er Financing,
Loans to Brokerage House, Merchant Banks, Stock dealers etc. and Special Mention Account.)
(2) @ 5% on the unclassified amount for Consumer Financing whereas it has to be
maintained @ 2% on the unclassified am ount fo r (i) Housing Finance and (ii) Loans for
Professionals to set up business under Consumer Financing Scheme.
(3) @ 2% on the unclassified am ount for Lo ans to Brokerage House, Merchant Banks,
Stock dealers, etc.
(4) @ 5% on the outstanding amount of loans kept in the 'Special Mention Account' after
netting off the amount of Interest Suspense.
(5) @1% on the off-balance sheet exposures. (Provision will be on the total exposure and
amount of cash margin or value of eligible collateral will not be deducted while computing Off-
balance sheet exposure.)
b) Specific Provision: Banks will maintain provision at the f ollowing rates in r espect of
classified Continuous, Demand and Fixed Term Loans:
(1) Sub-standard : 20%
(2) Doubtful : 50%
Page8of10
Bank branches shall s end the completed forms (CL-1 to CL-5) to the ir Head Office. The Head
Offices of banks should m ake arrangem ents for scrutiny of all the for ms prepared by the
branches. Where necessary, they should carry out corrections and ensure maintenance of the
corrected forms in the records of the branch. Af ter scrutiny of all forms (CL-1, CL-2, CL-3, CL-
4 and CL-5 ) prepared by branches and being satis fied with the results, they should prepare a
consolidated position of classifi cation, provisions and interest suspense using form CL-1 and
send the same to the Banking Regulation and Policy Department of Bangladesh Bank and upload
in Enterprise Data Warehouse (EDW) of Banglade sh Bank. Banks are also advised to preserve
the CL statem ents in both their Head Offices and branches for inspection by the Bangladesh
Bank inspection team.
9. Banks having Offshore Banking Unit (OBU) wi ll report to Bangladesh Bank in si milar way
in a separate CL-1 named OBU SUMMARY OF LOAN CLASSIFICATION AND PROVISION
(enclosed h erewith). In this regard , concer ned banks will prepar e and send data on OBU
transactions for A, B and C type in separate worksheets along with the consolidated statem ent
through the said separate CL-1 named OBU SUMMARY OF LOAN CLASSIFICATION AND
PROVISION to the Banking Regulation and P olicy Department and Credit Information Bureau
(CIB) of Bangladesh Bank.
10. Banks are advised to subm it detailed statements through CL-1 in respect of classification,
provision and interest suspense accounts within 25 days from th e reference date and ensure
correct and tim ely subm ission of CL-1 faili ng to which penalty may be im posed on the
concerned non compliant bank.
11. Banks shall submit the consolidated quarterly statement on the CL-1 format starting from the
September quarter end, 2012.
This policy shall com e into f orce with immediate effect and the applicability of BRPD
Circular No. 05 dated June 06, 2006, BRPD Circular No. 10 da ted September 18, 2007, BRPD
Circular No. 05 dated April 29, 200 8 and BRPD Circular No. 32 dated October 27, 2010 will be
considered as void.
Please acknowledge receipt.
Yours sincerely,
(Md. Anwarul Islam)
Deputy General Manager
Phone-7120377
CL-1 BRANCH SUMMARY OF LOAN CLASSIFICATION AND PROVISION AS OF.. Ref : BRPD Circular no. 07/2012
Bank Name: Branch Name : Stamp of Branch Serial No
(As Provided by Bangladesh Bank) (AMOUNT IN TAKA)
SL.
No.
Categories of Loans Total Balance outstanding Base for provision Amount
of
Provision
required
Amount of
actual
Provision
Interest suspense on
Unclassified(UC) Classif ied SMA SS DF B/L UC
(standar
d) (if
any)
SMA Classified
A/Cs
Total
Standard SMA SS DF B/L
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
1 Continuous Loan (CL-2)
I) Small & Medium Enterprise Financing (SMEF)
II) Consumer Financing (CF)
III) Loans to BHs/MBs/SDs
IV) Other than SMEF, CF, BHs/ MBs,/SDs
Sub-total of I, II, III & IV
2 Demand Loan (CL-3)
I) Small & Medium Enterprise Financing (SMEF)
II) Consumer Financing (CF)
III) Loans to BHs/MBs/SDs
IV) Other than SMEF, CF, BHs/ MBs,/SDs
Sub-total of I, II, III & IV
3 Fixed Term loan (CL-4)
I) Small & Medium Enterprise Financing (SMEF)
II) Consumer Financing (Other than HF & LP)
III) Housing Finance (HF)
IV) Loans for professionals to set up business (LP)
V) Loans to BHs/MBs/SDs
VI) Others than SMEF, CF, HF, LP, BHs/ MBs,/SDs
Sub-total of I, II, III, IV, V & VI
4 Short term Agri. Credit and Microcredit (CL-5)
I) Short Term Agri. Credit
II) Microcredit
Sub-total of I & II
Sub-total (1+2+3+4)
Staff Loan
Grand Total
Off-Balance Sheet Exposure
Ref : BRPD Circular no. 07/2012
CL-2 RETURNS FOR CLASSIFICATION OF CONTINUOUS LOANS AS OF..
Page No.
Bank Name: Branch Name : Stamp of Branch Serial No
(As Provided by Bangladesh Bank)
(Amount in Taka)
Sl.
No.
Name
of
borrower
and
NID
Nature
of Loans
and
Advances
Loan
Identification
No.
Date of
sanction
/last renewal/
rescheduling
(if any)
DD/MM/YY
Amount
sanctioned
/renewed/
rescheduled
(if any)
Balance
Outstanding
as of
reference
date
Date of
Expiry
DD/MM/YY
Period of
arrears (in
months)
(Ref.
Date-Col. 8)
Preliminary status of
Classification
Final Classification
Objective
Criteria
Qualitative
Judgement
Classification
Status
Basis for
Classification
1 2 3 4 5 6 7 8 9 10 11 12 13
Total
Sl.
No.
Amount Cumulative interest suspense as of
reference date
Value of
eligible
collateral
(to nearest
amount)
Base for Provision for
Remarks
Unclassified (UC) Classified
Standard
SMA
Sub-
standard
(SS)
Doubtful
(DF)
Bad/Loss
(B/L)
UC
(Standard)
(If any)
SMA
Classified
A/Cs
Total
SMA
Col.
(15-20)
Sub-
standard
(SS)
Col.
(16-21-23)
Doubtful
(DF)
Col.
(17-21-23)
Bad/Loss
(B/L)
Col.
(18-21-23)
1 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
Total
Ref : BRPD Circular no. 07/2012
CL-3 RETURNS FOR CLASSIFICATION OF DEMAND LOANS AS OF..
Page No.
Bank Name: Branch Name : Stamp of Branch Serial No
(As Provided by Bangladesh Bank)
(Amount in Taka)
Sl.
No.
Name
of
borrower
and
NID
Nature
of Loans
and
Advances
Loan
Identification
No.
Date of
sanction/
rescheduling
(if any)
DD/MM/YY
Amount
Disbursed/
rescheduled
(if any)
Balance
Outstanding
as of
reference
date
Claim date
DD/MM/YY
Period of
arrears (in
months)
(Ref.
Date Col.8)
Preliminary status of
Classification
Final Classification
Objective
Criteria
Qualitative
Judgement
Classification
Status
Basis for
Classification
1 2 3 4 5 6 7 8 9 10 11 12 13
Total
Sl.
No.
Amount Cumulative interest suspense as of
reference date
Value of
eligible
collateral
(to nearest
amount)
Base for Provision for
Remarks
Unclassified (UC) Classified
Standard
SMA
Sub-
standard
(SS)
Doubtful
(DF)
Bad/Loss
(B/L)
UC
(Standard)
(If any)
SMA
Classified
A/Cs
Total
SMA
Col.
(15-20)
Sub-
standard
(SS)
Col.
(16-21-23)
Doubtful
(DF)
Col.
(17-21-23)
Bad/Loss
(B/L)
Col.
(18-21-23)
1 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
Total
Ref : BRPD Circular no. 07/2012
CL-4 RETURNS FOR CLASSIFICATION OF FIXED TERM LOANS AS OF..
Page No.
Bank Name: Branch Name : Stamp of Branch Serial No
(As Provided by Bangladesh Bank)
(Amount in Taka)
Sl.
No.
Name
of
borrower
and
NID
Nature
of facilities
Loan
Identification
No.
Date of
sanction
/last
rescheduling
DD/MM/YY
Principal
Amount/
Rescheduled
Amount
Balance
Outstanding
as of
reference
date
Installment Date of
first
Repayment
due
Period since
1st
Repayment
due (Ref.
date col.10)
(in months)
Amount paid
since
sanctioning
/Last
rescheduling
Time
equivalent
of amount
paid (in
months)
Period of
Arrears (in
months)
(col.11-col.13)
Preliminary status
of Classification
Final
Classification
Size Frequency
Objective
Criteria
Qualitative
Judgement
Classif-
ication
Status
Basis
for
Classif-
ication
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Total
Sl.
No.
Amount Cumulative interest suspense as of
reference date
Value of
eligible
collateral
(to nearest
amount)
Base for Provision for
Remarks
Unclassified (UC) Classified
Standard
SMA
Sub-
standard
(SS)
Doubtful
(DF)
Bad/Loss
(B/L)
UC
(Standard)
(If any)
SMA
Classified
A/Cs
Total
SMA
Col.
(20-25)
Sub-
standard
(SS)
Col.
(21-26-28)
Doubtful
(DF)
Col.
(22-26-28)
Bad/Loss
(B/L)
Col.
(23-26-28)
1 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
Total
Note :
Col. 9 = Installment Frequency in months
Col. 13 = ( Col. 12 X Col.9) Col.8
CL-1 OBU SUMMARY OF LOAN CLASSIFICATION AND PROVISION AS OF.. Ref : BRPD Circular no. 07/2012
Bank Name: Branch Name : Stamp of Branch Serial No
(As Provided by Bangladesh Bank) (AMOUNT IN TAKA)
SL.
No.
Categories of Loans Total Balance outstanding Base for provision Amount of
Provision
required
Amount
of actual
Provision
Interest suspense on
Unclassified(UC) Classif ied SMA SS DF B/L UC
(standar
d)
(if any)
SMA Classified
A/Cs
Total
Standard SMA SS DF B/L
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
1 Continuous Loan (CL-2)
I) Small & Medium Enterprise Financing (SMEF)
II) Consumer Financing (CF)
III) Loans to BHs/MBs/SDs
IV) Other than SMEF, CF, BHs/ MBs,/SDs
Sub-total of I, II, III & IV
2 Demand Loan (CL-3)
I) Small & Medium Enterprise Financing (SMEF)
II) Consumer Financing (CF)
III) Loans to BHs/MBs/SDs
IV) Other than SMEF, CF, BHs/ MBs,/SDs
Sub-total of I, II, III & IV
3 Fixed Term loan (CL-4)
I) Small & Medium Enterprise Financing (SMEF)
II) Consumer Financing (Other than HF & LP)
III) Housing Finance (HF)
IV) Loans for professionals to set up business (LP)
V) Loans to BHs/MBs/SDs
VI) Others than SMEF, CF, HF, LP, BHs/ MBs,/SDs
Sub-total of I, II, III, IV, V & VI
4 Short term Agri. Credit and Microcredit (CL-5)
I) Short Term Agri. Credit
II) Microcredit
Sub-total of I & II
Sub-total (1+2+3+4)
Staff Loan
Grand Total
Off-Balance Sheet Exposure
Website: www.bb.org.bd
Banking Regulation and Policy Department
Bangladesh Bank
Head Office
Dhaka-1000
June 14, 2012
BRPD Circular No. 08 Date: ---------------------
Jaishtha 31, 1419
Chief Executives
All Scheduled Banks in Bangladesh
Dear Sir,
Master Circular on Loan Rescheduling
Please refer to the BRPD Circular No.01 dated January 13, 2003 and related circulars
on the captioned subject issued thereafter. In order to enable the banks to have all existing
instructions on this issue at one place, this master circular incorporates all these instructions
as well as new instructions and modes for loan rescheduling.
Bangladesh Bank recognizes that in some cases, a legitimate banking practice may
allow for the renewal of a continuous loan or line of credit. Occasionally, even a term loan is
renewed or extended under unfortunate circumstances that are beyond the control of the
borrower and do not signify that the borrower's willingness or ability to repay has
deteriorated the loan. However, Bangladesh Bank is concerned that rescheduling (also known
as prolongation or evergreening) may sometimes result in an overstatement of capital,
when loans that have a low probability of repayment are carried at full value on banks'
balance sheets. Bangladesh Bank is hereby issuing this circular in order to communicate its
policy stance that rescheduling should be done only in limited circumstances and under
restrictions.
01. GUIDELINES FOR CONSIDERING APPLICATION FOR LOAN RESCHEDULING:
Banks shall comply with the following instructions while considering application for loan
rescheduling of non-performing loan (loans classified as Sub-standard, Doubtful and
Bad/Loss):
a) The bank must have a policy approved by its Board of Directors in place that defines
the circumstances and conditions under which a loan may be rescheduled, consistent with this
circular. These conditions may be stricter than those contained in this circular and cannot be
lenient in any case. The policy must include controls to avoid the routine rescheduling and
repeat rescheduling of loans in those cases where borrowers are experiencing financial
Page2of8
difficulty or there is doubt that the full amount of the loan will be recovered. In particular, the
policy should place strict limits, or even prohibit, rescheduling of loans to business
enterprises in unproductive sectors, or unprofitable business enterprises in productive sectors.
If exceptions are made for certain sectors/business enterprises that do not meet the above
guidelines, those sectors/business enterprises should be identified in the policy and a
justification for rescheduling should be given.
b) When a borrower asks for rescheduling of loan, the bank shall meticulously examine
the causes as to why the loan has become non-performing. If it is detected from such review
that the borrower has diverted funds elsewhere or the borrower is a habitual loan defaulter,
the bank shall not consider the application for loan rescheduling and shall take/continue all
legal steps for recovery of the loans.
c) If a borrower while applying for rescheduling, pays the required down payment in
cash at a time, the bank must address the application within 03 (three) months upon receipt.
If the borrower gives any cheque, pay order or any other instrument against down payment,
the bank must ensure encashment of such instrument before processing of the rescheduling
case. Any previous payment from time to time shall not be treated as a down payment.
d) Banks while considering loan rescheduling, must consider overall repayment
capability of the borrower taking into account the borrower's liability position with other
banks and financial institutions.
e) Banks shall review the borrower's cash flow statement, audited balance sheet, income
statement and other financial statements in order to ensure whether the borrower would be
able to repay the rescheduled installments/existing liability or not.
f) If required, bank officers shall conduct spot inspections of the borrower's
company/business place to ensure that the concerned company/business enterprise would be
able to generate a surplus to repay the liability of rescheduling. Banks shall preserve such
reports in their branches for Bangladesh Banks inspection.
g) If a bank is satisfied after due diligence as mentioned above that the borrower will be
able to repay, the loan may be rescheduled. Otherwise, bank shall take all legal steps to
realize the loan and make necessary provision.
h) Rescheduling of any loan must be justified in written statement by the bank's Credit
Committee. The statement must give reasons why the rescheduling is beneficial to the long-
run profitability and capital adequacy of the bank, including the factors that cause the Credit
Committee to believe that the loan will ultimately be repaid in full. The statement must also
explain the impact of this rescheduling on the banks liquidity position and the needs of other
customers.
02. TIME LIMIT FOR RESCHEDULING:
The rescheduling shall be for a minimum reasonable period of time. Time limit for
rescheduling of different categories of loans will be as follows:
(Note: These time limits are absolute maximums only, and banks are encouraged to establish shorter
time limits in their internal policies. Each loan that is being considered for rescheduling should be
Page3of8
evaluated on its own merits and not automatically rescheduled for the maximum time period or
rescheduled for the maximum number of three (03) times.)
a) Time limit for rescheduling Continuous Loan:
The loan account in which transactions may be made within certain limit and have an expiry
date for full adjustment will be treated as Continuous Loan:
Conditions: During the rescheduled period all required principal and interest payments must
be made. Rescheduled amount should be repaid in monthly installments. If the amount of
defaulted installments is equal to the amount of 3(monthly) installments, the loan will be
classified as Bad/Loss.
b) Time limit for rescheduling Demand Loan:
The loan which becomes repayable on demand by the bank is treated as Demand Loan. If any
contingent or any other liabilities are turned to forced loan (i.e. without any prior approval as
regular loan) those too will be treated as Demand Loans
Frequency Classified as
Sub-standard
Classified as
Doubtful
Classified as
Bad/Loss
First
Rescheduling
Maximum 9 (nine) months
from the date of being
classified as Sub-standard
Maximum 6 (six) months
from the date of being
classified as Doubtful
Maximum3(three)months
from the date of being
classified as Bad/Loss
Second
Rescheduling
Maximum 6(six) months from
the expiry date of 1st
rescheduling
Maximum 3(three)
months from the expiry
date of 1st rescheduling.
Maximum 3(three)
months from the expiry
date of 1st rescheduling.
Third
Rescheduling
Maximum 3(three) months
from the expiry date of 2nd
rescheduling.
Maximum 3(three)
months from the expiry
date of 2nd rescheduling.
Maximum 3(three)
months from the expiry
date of 2nd rescheduling.
Conditions: During the rescheduled period all required principal and interest payments must
be made. Rescheduled amount should be repaid in monthly installments. If the amount of
defaulted installments is equal to the amount of 3(monthly) installments, the loan will be
classified as Bad/Loss.
Frequency Classified as
Sub-standard
Classified as
Doubtful
Classified as
Bad/Loss
First
Rescheduling
Maximum 12 (twelve)
months from the date of
being classified as Sub-
standard
Maximum 9 (nine) months
from the date of being
classified as Doubtful
Maximum 6 (six) months
from the date of being
classified as Bad/Loss
Second
Rescheduling
Maximum 9(nine) months
from the expiry date of 1st
rescheduling.
Maximum 6(six) months
from the expiry date of 1st
rescheduling.
Maximum 3(three) months
from the expiry date of 1st
rescheduling.
Third
Rescheduling
Maximum 6(six) months
from the expiry date of 2nd
rescheduling.
Maximum 3(three) months
from the expiry date of 2nd
rescheduling.
Maximum 3(three) months
from the expiry date of 2nd
rescheduling.
Page4of8
c) Time limit for rescheduling Fixed Term Loan:
The loan which is repayable within a specified time period under a prescribed repayment
schedule is treated as Term Loan.
Frequency Classified as
Sub-standard
Classified as
Doubtful
Classified as
Bad/Loss
First
Rescheduling
Not exceeding 18 (eighteen)
months from the expiry date of
the loan as mentioned in the
sanction letter.
Maximum 12 (twelve)
months from the expiry
date of the loan as
mentioned in the sanction
letter.
Maximum 9(nine)
months from the expiry
date of the loan as
mentioned in the
sanction letter.
Second
Rescheduling
Maximum 12 (twelve) months
from the expiry date of 1st
rescheduling.
Maximum 9(nine) months
from the expiry date of
1st rescheduling.
Maximum 6(six)
months from the expiry
date of 1st
rescheduling.
Third
Rescheduling
Maximum 9(nine) months
from the expiry date of 2nd
rescheduling.
Maximum 6(six) months
from the expiry date of
2nd rescheduling.
Maximum 3(three)
months from the expiry
date of 2nd
rescheduling.
Conditions: During the rescheduled period all required principal and interest payments must
be made. Rescheduled amount should be repaid in monthly/quarterly installments. If the
amount of defaulted installments is equal to the amount of 6 monthly or 2 quarterly
installments, the loan will be classified as Bad/Loss.
d) Time limit for rescheduling for Short-term Agricultural and Micro-Credit
First Rescheduling
Repayment time limit for rescheduling should not exceed 2 (two)
years from the expiry date of loan.
Second Rescheduling
Maximum 1(one) year from the date of 1st rescheduling.
Third Rescheduling Maximum 6(six) months from the date of 2nd rescheduling.
e) If the loan becomes default after third rescheduling, the borrower will be treated as a
habitual loan defaulter and the bank shall not consider for further loan rescheduling.
f) Loans sanctioned at Managing Director/Board of Directors level cannot be
rescheduled without the approval of the Board of Directors. Loan sanctioned or
approved below Managing Director level cannot be rescheduled without the approval
of the Board of Directors or Executive Committee of the Board.
At the time of placing the rescheduling proposal before the Board of Directors or Executive
Committee, the bank shall apprise the Board or the Executive Committee, as the case may be,
in details, implications of such loan rescheduling on the income and other areas of the bank.
Such appraisal reports should be placed before the Board of Directors or Executive
Page5of8
Committee as an attached memo signed by the concerned branch manager and Managing
Director of the bank.
03. DOWN PAYMENT OF TERM LOANS:
a) Application for first time rescheduling will be taken into consideration upon
receiving cash payment of at least 25% of the overdue installments or 10% of the total
outstanding amount of loan, whichever is less;
b) Application for second time rescheduling will be considered upon receiving cash
payment of minimum 30% of the overdue installments or 20% of the total outstanding
amount of loan, whichever is less.
c) Application for rescheduling third time will be considered upon receiving cash
payment of minimum 50% of the overdue installments or 30% of the total outstanding
amount of loan, whichever is less.
d) The rate of down payments for Short-term Agricultural and Micro-Credit will be
same as above.
Explanation: If any loan is rescheduled for one time before issuance of this circular, the
conditions set forth in this circular for second time rescheduling of such loans shall be
applicable. Likewise, the terms for third time rescheduling as per this circular for
rescheduling of any loan, which has already been rescheduled twice or more shall be
applicable.
04. DOWN PAYMENT OF DEMAND AND CONTINUOUS LOAN:
a) If a Demand or Continuous Loan is converted into a Term loan, first rescheduling
may take place against down payment on the basis of loan amount in the following
manner.
Amount of Overdue Loan Rate of Down payment
Up to Tk.1.00 (one) crore 15%
Above Tk.1.00(one) crore and up to
Tk.5.00(five) crore
10%
(but not less than Tk.15.00 lac)
Above Tk. 5.00(five) crore 5%
(but not less than Tk.50.00 lac)
Application for rescheduling will be taken into consideration only after the amount for
the down payment is paid in cash as narrated in 01(c).
Page6of8
b) If any Continuous or Demand Loan is rescheduled for the second time (first time
after being converted partly or wholly into Term Loan) and the repayment installments
are fixed, the application for rescheduling of such loans shall be considered upon
receiving cash payment of minimum 30% of the overdue installments or 20% of the total
outstanding amount of loan, whichever is less. Similarly, for third rescheduling (second
time after being converted partly or wholly into Term Loan) minimum 50% of the
overdue installments or 30% of the total outstanding amount of loan, whichever is less,
shall have to be repaid in cash.
05. CLASSIFICATION AND INTEREST SUSPENSE OF RESCHEDULED LOANS:
Rescheduled loans shall be classified by the bank, with appropriate provisions established,
according to the policy incorporated in the Master Circular: Loan Classification and
Provisioning (BRPD Circular No. 07/2012). These classifications will be reviewed by
Bangladesh Bank inspectors. However, regardless of the classification category into which
the loan is placed by the bank, a rescheduled loan will not be considered a "defaulted loan,"
and the borrower will not be considered a "defaulted borrower" as these terms are understood
in the context of section 27KaKa(3) [read with section 5(GaGa)] of the Banking Companies
Act, 1991, unless such loan has not been repaid after reaching the maximum number of
allowable reschedulings.
Interest accrued on rescheduled loans will be subject to the accounting treatment that is
appropriate for the classification category of the loan, according to the policy established in
the Master Circular: Loan Classification and Provisioning (BRPD Circular No. 07/2012) just
as if the loan had not been rescheduled.
06. NEW LOAN FACILITY AFTER RESCHEDULING:
a) The borrower whose credit facility has been rescheduled may avail a new loan facility
or enhance existing credit facility subject to fulfillment of the following conditions:-
i. The borrower must pay at least 15% of the Outstanding Balance (outstanding
amount after excluding the down payment on rescheduling) to avail any further
credit facility from the rescheduling bank.
ii. In case of borrowing from other banks, the same rule will be applicable, i.e. the
borrower must pay at least 15% of the Outstanding Balance (outstanding amount
after excluding the down payment on rescheduling), then, will be allowed to take
regular facility from other banks subject to the submission of No Objection
Certificate (NOC) from the rescheduling bank or financial institution.
b) Exporters may be granted further credit facility (after being identified as not-a-willful
defaulter), if required, subject to settling at least 7.5% of the Outstanding Balance
(outstanding amount after excluding the down payment on rescheduling). They will be
allowed to take the regular facility from other Banks subject to the submission of a NOC
from the rescheduling bank or financial institution.
Page7of8
c) Prior approval of Bangladesh Bank shall have to be obtained if the loan is related to
the director of any bank.
d) Information on such rescheduled loan accounts shall be reported to the Credit
Information Bureau (CIB) of Bangladesh Bank.
e) While reporting to the CIB, the rescheduled loans/advances should be shown as RS-1
for first time rescheduling, RS-2 for second time rescheduling and RS-3 for third time
rescheduling. If rescheduling facility is availed through interest waiver, reporting should
be RSIW-1 for first time rescheduling, RSIW-2 for second time rescheduling and RSIW-3
for third time rescheduling.
f) Number of rescheduling should be mentioned in the sanction letter as well as in the
date column of sanction/last renewal/rescheduling in the basic CL form as RS-1/RS-2/RS-
3 or RSIW-1/RSIW-2/RSIW-3.
07. SPECIAL CONDITIONS FOR LOAN RESCHEDULING
a) If a loan account of an export-oriented garments industry or knit garments factory
becomes adversely classified due to stock lot, the loan may be rescheduled without the
required down payment. However, the sales/export proceeds from the stock lot must be
used to repay the loan. If any such loan account remains unadjusted even after repaying
the loan with sales/export proceeds of the stock lot, the loan may be rescheduled without
the required down payment based on recovery probability and banker-customer
relationship.
The above mentioned facilities will not be applicable to forced loan, project loan or term
loan in this sector. Only such forced loans, which are backed up with stock lot may avail
such facilities.
After rescheduling, new loan facility or loan expansion application will be considered only
after paying at least 7.5% of the Outstanding Balance. New loan facility from other
banks is subject to the obtaining of NOC from the rescheduling bank.
b) If a loan account of fertilizer importers becomes adversely classified due to delay in
government subsidy receipts and payment of subsidy bill, the loan may be rescheduled
without the required down payment. However, the receivable government subsidy must be
used to repay the loan. If any such loan account remained unadjusted even after repaying
the loan with a government subsidy, the loan may be rescheduled without the required
down payment on the basis of recovery probability and banker-customer relationship.
c) For rescheduling as above no prior approval of Bangladesh Bank will be required;
unless there is a requirement from Bangladesh Bank in the context of large loan or related
to the director of the bank.
Page8of8
weAviwcwW mvKzjvi jUvi bs-08 19 Ryb, 2011
ZvwiL t -------------------
5 Avlvp, 1418
cavb wbevnx,
evsjv`k KvhiZ mKj evsK Kvcvbx |
wcq gnv`q,
evsKi cwiPvjbv cl`i AwWU KwgwU MVb
Dchy welq weAviwcwW mvKyjvi bs-12 ZvwiL t 23 wWm^ i 2002 Gi 4(1) bs wgKi c wZ ` w
AvKlYceK evsKi cwiPvjbv cl`i AwWU KwgwUi m`m msLv 03(wZb) Gi cwieZ mevP 05(cuvP) G
cybtwbaviY Kiv njv | DjL, D mvKyjvi Gi Abvb aviv/Dc-avivq ewYZ kZvejx AcwiewZZ _vKe |
G wb`k Awej^ KvhKi ne |
Avcbv`i wek @,
(K, Gg Avyj Iqv`y`)
gnveevcK
dvb t 7117825
website: www.bangladesh-bank.org
www.bangladeshbank.org.bd
www.bb.org.bd
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
cavb Kvhvjq
XvKv |
Gwcj 11, 2011
weAviwcwW mvK yjvi bs - 04 ZvwiL :-------------------
P 28, 1417
eevcbv cwiPvjK/ cavb wbevnx KgKZv
evsjv`k KvhiZ mKj miKvix gvwjKvbvaxb evwYwRK I weklvwqZ evsK
wcq gnv`q,
gywhvv`i Rb evsK wnmve Lvjv cm |
gywhvv mvbx fvZv evsK GKvDUi gvag c`vbi j G gg wmv MnxZ nqQ h,
RvZxq cwiPq c I gywhvv mvbx fvZv cwikva ewn Gi wecixZ gywhvvMY 10(`k) UvKv Rgv
c`vb c~eK evsK wnmve LyjZ cvieb| D wnmve b~bZg wwZ ivLvi evaevaKZv Avivc Kiv hve bv
Ges G mKj wnmve nZ Kvb cKvi PvR/wd Av`vq Kiv hve bv|
GgZvevq, gywhvv mvbx fvZv c`vb I Zv`i Rb evswKs mev wbwZK cqvRbxq eev
MnYi Rb Avcbv`iK civgk `qv njv |
G wb`k Awej^ KvhKi ne |
AbyMnc~eK cvw ^xKvi Kieb |
Avcbv`i wek,
(K, Gg, Avyyj Iqv`y`)
gnveevcK
dvb t 7117825
website: www.bangladesh-bank.org
www.bangladeshbank.org.bd
www.bb.org.bd
KNK I Y
K KN
N
N |
f 15, 2011
Ax N u K- 07 X L -------------------
f 01, 1417
fN/ NN
K N N KN
,
KN NN N X
NN NN KY |
D f 13, 2011 X Ax N u K- 06 G A
AN N gh |
02| Y j 26, 2011 X N NN N A ( A)
N Insurance Development and Regulatory Authority (IDRA) Yw h | G D
N u B DX A'' Insurance Development
and Regulatory Authority (IDRA) |
AYN N N |
A ,
(N. G. A I)
N
- 7117825 |
Website: www.bangladesh-bank.org
www.bangladeshbank.org.bd
www.bb.org.bd
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
c avb Kvh vjq
XvKv |
RyjvB 19, 2012
weAviwcwW mvKyjvi jUvi bs- 06 ZvwiL:----------------------
kveY 04, 1419
eevcbv cwiPvjK/cavb wbevnx
evsjv`k KvhiZ mKj Zdwmjx evsK
wcq gnv`q,
A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52, 52R, 53BB,
53BBBB, 53DDD, 53F avivq ewYZ Drm AvqKi msMni nvi cmsM |
RvZxq ivR^ evW Gi RyjvB 01, 2012 ZvwiLi c bs 08.01.0000.030.03.2012/46 Avcbv`i AeMwZ I
cqvRbxq Kvhg MnYi wbwg Aci cvq e cybgyw`Z njv |
02| ewYZ wb`kbv Avcbv`i mKj kvLvK Awej^ AbymiY Ges Zvi cwicvjb wbwZ Kivi Rb Avcbv`iK
Abyiva Kiv hvQ |
AbyMnc~eK cvwc mxKvi Kieb |
Avcbv`i wek,
(gvt Avbvqvij Bmjvg)
DcgnveevcK
dvbt 9530084
MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb
mb evwMPv, XvKv |
bw_ bs- 08.01.0000.030.03.003.2012/46 ZvwiL t 01/07/2012
welq t
RvZxq msm` KZ K Abygvw`Z A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52,
52R, 53BB, 53BBBB, 53DDD, 53F avivq ewYZ Drm AvqKi msMni nvi cmsM |
Dchy welqi cwZ Avw` nq Avcbvi m`q `w AvKlY KiwQ |
Gwelq Rvbvbv hvQ h,
2. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52 mskvab Kiv nqQ | mskvwaZ G weavb Abyhvqx
vbxq Gj.wm. (Local L.C.) Gi gvag cY mieivni wecixZ wej cwikvai AvqKi wewagvjv, 1984 Gi
wewa 16 G DwjwLZ nvi Abyhvqx Drm AvqKi KZb chvR ne |
3. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 G 52R wkivbvg GKwU bZzb aviv mshvRb Kiv nqQ |
mshvwRZ bZzb aviv 52R Abyhvqx AvRvwZK Uwjdvb Kji International Gateway Service c`vbi
wecixZ mswk IGW AcviUi Gi wnmve Kvb A_ cwikva/wWU Kvj evsK KZK 1% nvi Drm AvqKi
KZb chvR ne |
4. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53BB mskvab Kiv nqQ | mskvwaZ G weavb
Abyhvqx bxUIqvi I Ifb MvgUm, Uix UvIqj, MvgUm wki KvUyb I GmwiR, cvURvZ `e, wngvwqZ Lv`,
kvK&&mewR, PvgovRvZ `e, gvoKRvZ `e ivbxi ivbx g~ji Dci 0.80% nvi Drm AvqKi KZb chvR
ne |
5. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53BBBB mskvab Kiv nqQ | mskvwaZ G weavb
Abyhvqx 53BB avivq ewY Z cY ev` Abvb mKj ivbxi ivbx g~ji Dci 0.80% nvi Drm AvqKi
KZb chvR ne |
6. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53DDD mshvRb Kiv nqQ | mshvwRZ G weavb
Abyhvqx ivbx evwYR wbqvwRZ ew ev cwZvbK ivbx mnvqZv wnme miKvi KZK c`q bM` myweavi (cash
subsidy) Dci 5% nvi Drm AvqKi KZb chvR ne |
7. A_ AvBb, 2012 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53F mskvab Kiv nqQ | mskvwaZ G weavb
Abyhvqx wU.AvB.Gb iqQ Ggb ew/cwZvbi evsK my`/gybvdvi Dci 10% nvi Ges wU.AvB.Gb bB Ggb
ew/cwZvbi evsK my`/gybvdvi Dci 15% nvi Drm AvqKi KZb chvR ne | Ze h mKj ew/cwZvbi
wU.AvB.Gb bB Zv`i mqx evsK wnmve A_ eQii h Kvb mgq gvU wwZi cwigvY 1 j UvKvi ekx bv nj
D evsK wnmvei my`/gybvdvi Dci 10% nviB Drm AvqKi KZb chvR ne |
8. Dchy cwieZ bmg~n 01/07/2012wLt _K KvhKi ne | cwiewZZ weavb Abyhvqx Drm AvqKi KZ b/msM ni
wbwg mswk mKjK wb`kbv `qvi Rb Abyiva Kiv hvQ |
^ vwiZ-
(mq` gvt Avwgbyj Kwig)
m`m (Ki bxwZ)
RvZxq ivR^ evW
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
cavb Kvhvjq
XvKv |
Website: www.bb.org.bd
weAviwcwW mvKzjvi jUvi bs-11 11 kveY, 1418
ZvwiL t -------------------
26 RyjvB, 2011
cavb wbevnx,
evsjv`k KvhiZ mKj Zdwmjx evsK|
wcq gnv`q,
evsKi Rvbvj Awdm AwfhvM mj MVb c m|
weAviwcwW mvKzjvi bs-01, ZvwiL 05 Rvbyqvix, 2005 Gi cwZ Avcbv`i `w AvKlY Kiv hvQ| j
Kiv hvQ h, evsKi cavb Kvhvjqi bvq Rvbvj AwdmjvZ AwfhvM mj bv _vKvq evsjv`k evsKi
kvLv Awdmi AvIZvaxb evsK kvLvi wei cv AwfhvMmg~n `Z wbw Kiv me nQ bv| GgZvevq, cv
AwfhvMmg~n `Z wbwi j Avcbv`i Rvbvj Awdmmg~nI AwfhvM mj MVbi Rb civgk `qv hvQ|
GB mvKzjvii ZvwiL nZ AvMvgx GK gvmi ga Rvbvj Awdmmg~n AwfhvM mj MVbc~eK mj
envjKZ KgKZvi bvg, c`ex, Uwjdvb I dv b^i Ges B-gBj AvBwW A KvhvjqK AewnZ Kivi Rb
Avcbv`iK civgk `qv hvQ|
Avcbv`i wek,
(K, Gg Avyj Iqv`y`)
gnveevcK
dvb t 7117825
website: www.bb.org.bd
evswKs cwewa I bxwZ wefvM
evsjv`k evsK
cavb Kvhvjq
XvKv |
Ryb 20, 2011
weAviwcwW mvK yjvi jUvi bs -09 ZvwiL :-------------------
Avlvp 06, 1418
eevcbv cwiPvjK/ cavb wbevnx KgKZv
evsjv`k KvhiZ mKj Zdwmjx evsK|
wcq gnv`q,
my` nvi wbaviY, c`kb Ges wicvwUs cm |
FYi Dci my` nvi wbaviY cm RvixKZ weAviwcwW mvK yjvi bs-4, ZvwiL 06 Ryb, 2004 Ges
Interest Rate Matrix G FYi my` nvi c`kb welq Ryb 28, 2009 ZvwiLi weAviwcwW(wc-1)
661/13(M)2009-2196-2243bs ci cwZ Avcbv`i `w AvKlY Kiv hvQ|
Dciv mvK yjvi I c FYi Dci my` nvi wbaviY I c`kb welq my wb`kbv _vKv mZI
evsKmg~n mwVKfve FYi my` nvi NvlYv KiQ bv| G cwZ, my` nvi weeiYxZ AwfbZv (Uniformity)
eRvq ivLv Z_v mve wevw Govbvi j welqwU wbgicfve cyYivq xKiY Kiv njv t-
02| evsKmg~n FYi my` nvi NvlYvi mgq mswk LvZ my` cwimxgvi (hw` _vK) gaeZx nvi (mid rate)
NvlYv Kie| evsKmg~n Zzjbvg~jK SzuwK weePbvq MvnKf` NvwlZ nvi Acv 1.5% Kg ev ekx nvi FY
c`vb KiZ cvie| DjL, evsKmg~n GKB LvZ FY MnxZv`i ga Zzjbvg~jK SzuwK weePbvq my` nvi
AbwaK 3% gvvi cf` KiZ cvie|
03| ivbx LvZ ev Ab h mKj LvZ evsjv`k evsK KZK mevP my` nvi wbavwiZ AvQ wKsev fwelZ
wbaviY Ki `qv ne m mKj evsKK ^xq wbavwiZ mevP my` nvi c`kb KiZ ne|
04| we`gvb wb`kbv Abyhvqx AvgvbZ I FYi my` nvi weeiYx mswk gvmi 7 ZvwiLi ga AvewkKfve
evsjv`k evsK ciY KiZ ne Ges cieZxZ my` nvii Kvb cwieZb nj Zv mv_ mv_ A_vr H cwieZb
KvhKix nevi ZvwiLB evsjv`k evsKK AewnZ KiZ ne|
05| M vnKi myweav_ my` nvi msv Z_ evsKi cavb Kvhvjq I kvLvmg~ni `kbxq vb c`kb Ges
IqemvBU cKvk KiZ ne|
06| Dciv wb`kbvmg~ni h_vh_ cwicvjb wbwZKiYv_ mevP mZKZv Aej^bi Rb civgk `qv
njv|
AbyMnc~eK cvw ^xKvi Kieb |
Avcbv`i wek,
(K, Gg, Avyyj Iqv`y`)
gnveevcK
dvb t 7117825