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Collected & Organized By: Mehedhi Hassan, Senior Officer, ALM Dept. Uttara Bank Limited.
LIST OF ALL CIRCULARS OF BANKING REGULATION AND POLICY DEPARTMENT (BRPD)

9/9/12 BRPD CIRCULAR NO: 13 Acceptance and Purchase of Inland Bill.
8/8/12 BRPD CIRCULAR LETTER NO: 10
Opening of Bank Account for Collection of Donation for implementation of the
Padma Bridge Project and transfer of the collected fund to the Government Treasury.
2/8/12 BRPD CIRCULAR NO: 12 Mapping of External Credit Assessment Institutions (ECAIs).
30/07/12 BRPD CIRCULAR LETTER NO: 09 Purchase of Fixed Assets by Banks.
Clarifications regarding some portions of Guidelines on Risk Based Capital
Adequacy (RBCA) for Banks.
22/07/12 BRPD CIRCULAR LETTER NO: 07 Reporting Green Banking activities under Phase II.
Rate of Tax at Source described in sections 52, 52R, 53BB, 53BBBB, 53DDD, 53F
of the Income Tax Ordinance, 1984 through the Artho Ain, 12.
BRPD CIRCULAR NO: 11 Definition of Defaulted Borrower.
16/07/12 BRPD CIRCULAR LETTER NO: 05 Avoidance of High Expense for Luxerious Vehicles and Decoration.
11/7/12 BRPD CIRCULAR NO: 10 Acceptance and Purchase of Inland Bill.
18/06/12 BRPD CIRCULAR NO: 09 MASTER CIRCULAR: Loan Classification and Provisioning.
14/06/12 BRPD CIRCULAR NO: 07 MASTER CIRCULAR: on loan classification and Provisioning.
BRPD CIRCULAR NO: 08 MASTER CIRCULAR: on Loan Rescheduling.
31/05/12 BRPD CIRCULAR NO: 06
Involvement of Bangladesh Bank Officials in Training program/activities arranged by
Banks/Financial Institutions.
25/04/12 BRPD CIRCULAR NO: 05 Increase in Credit flow in productive sector.
17/04/12 BRPD CIRCULAR LETTER NO: 04 Rate of Interest/Profit on Fixed/Term Deposit.
25/03/12 BRPD CIRCULAR LETTER NO: 03 Preservation of CCTV footage for Bank Branches and ATM Booth.
29/02/12 BRPD CIRCULAR LETTER NO: 02 Rate of Interest/Profit on Fixed/Term Deposit.
Submission of statements/information to Banking Regulation and Policy Department
through web portal of the enterprise data warehouse of Bangladesh Bank.
22/01/12 BRPD CIRCULAR NO: 03 Prudential regulations for consumer financing.
22/01/12 BRPD CIRCULAR LETTER NO: 01 Rationalization of rate of interest on deposit and lending.
4/1/12 BRPD CIRCULAR NO: 02 Fixing rate of interest on lending.
1/1/12 BRPD CIRCULAR NO: 01 Loan Classification and Provisioning.
22/12/11 BRPD CIRCULAR LETTER NO: 13 Policy for urban and rural branches of private commercial bank.
12/12/11 BRPD CIRCULAR NO: 11 Maintenance of deferred tax accounts.
30/11/11 BRPD CIRCULAR NO: 10 Guidelines for banking services at customer premises.
Mapping of External Credit Assessment Institutions (ECAIs) rating scales with
Bangladesh Bank (BB) rating grade.
1/11/11 BRPD CIRCULAR NO: 08 Bank account for small life insurance policy holders.
31/10/11 BRPD CIRCULAR LETTER NO: 12 Duty draws back against direct exported goods through commercial banks.
18/09/11 BRPD CIRCULAR NO: 07 Bank account for distressed people having grant from Hindu religious welfare trust.
31/07/11 BRPD CIRCULAR NO: 06 Maintenance of deferred tax accounts.
26/07/11 BRPD CIRCULAR LETTER NO: 11 Setting up of "Complaint Cell" in zonal offices of the banks.
20/06/11 BRPD CIRCULAR LETTER NO: 09 Regarding fixation of rate of interest, it's disclosure and reporting.
BRPD CIRCULAR LETTER NO: 10 Inclusion of solar energy system for establishment of new SME/Krishi branch.
19/06/11 BRPD CIRCULAR NO: 05 Bank account for beneficiaries under social security program.
BRPD CIRCULAR LETTER NO: 08 Regarding formation of audit committee of Banks executive committee.
11/4/11 BRPD CIRCULAR NO: 04 Bank account for freedom fighters.
Corrigendum: Circular letter no-06, dated- 13/03/11 about "Enlistment of insurance
company by Bank ".
13/03/11 BRPD CIRCULAR LETTER NO: 06 Enlistment of insurance company by Bank.
9/3/11 BRPD CIRCULAR NO: 03 Rate of Interest on lending.
9/3/11 BRPD CIRCULAR LETTER NO: 05 Disclosure of information on loan services of banks.
27/02/11 BRPD CIRCULAR NO: 02 Policy Guidelines for Green Banking.
14/02/11 BRPD CIRCULAR LETTER NO: 03 Re-fixing the time limit for repayment of the loans for the procurement of rice by mill

owners and traders.
BRPD CIRCULAR LETTER NO: 04 Fixing Rate of Interest on Import Financing.
10/2/11 BRPD CIRCULAR LETTER NO: 02 Duration of Maternity Leave.
30/01/11 BRPD CIRCULAR NO: 01 Guidelines on Environmental Risk Management (ERM).
4/1/11 BRPD CIRCULAR LETTER NO: 01 Charging rate of interest other than the announced rate.
29/12/10 BRPD CIRCULAR NO: 34 Prudential Regulations for Consumer Financing.
BRPD CIRCULAR NO: 35 Amendment in Guidelines on Risk Based Capital Adequacy (RBCA) for Banks.
BRPD CIRCULAR LETTER NO: 17 Implementation of National Environment Committee's decisions.
BRPD CIRCULAR LETTER NO: 18
Re-fixing the time limit for repayment of the loans for the procurement of rice by mill
owners and traders.
21/12/10 BRPD CIRCULAR LETTER NO: 16 Special Notice Deposit (SND) Account.
20/12/10 BRPD CIRCULAR LETTER NO: 15 Prudential Regulations for Consumer Financing.
7/12/10 BRPD CIRCULAR LETTER NO: 14 Calculation of Interest and Fixing Rate of Interest on Loans.
4/11/10 BRPD CIRCULAR LETTER NO: 13 Ensuring proper utilization of loan.
2/11/10 BRPD CIRCULAR LETTER NO: 12 School Banking.
2/11/10 BRPD CIRCULAR LETTER NO: 11 Collection of fees by banks through Pay Order/Bank Draft in case of bank job.
1/11/10 BRPD CIRCULAR LETTER NO: 10 MASTER CIRCULAR: Single Borrower Exposure Limit.
27/10/10 BRPD CIRCULAR NO: 32 General provision on loan against shares etc.
Mapping of External Credit Assessment Institutions (ECAIs) rating scales with
Bangladesh Bank (BB) rating Grade.
14/10/10 BRPD CIRCULAR NO: 30 Fixing Rate of Interest on Loans.
11/10/10 BRPD CIRCULAR LETTER NO: 09 Harmonization between the traditional division/class system and the grading system.
5/10/10 BRPD CIRCULAR LETTER NO: 08 Value Added Tax (VAT) on services rendered by indenting firms.
8/9/10 BRPD CIRCULAR NO: 29 Bank account for Hardcore Poor.
5/9/10 BRPD CIRCULAR NO: 28 Discounting/purchasing of accepted bills at Offshore Banking Units.
31/08/10 BRPD CIRCULAR NO: 27 Calculation of Interest on Loans.
25/08/10 BRPD CIRCULAR NO: 26 Special Notice Deposit (SND) Account.
BRPD CIRCULAR NO: 25 Rules for regulating the supply and sale of Revenue Stamp.
owners and traders.
3/8/10 BRPD CIRCULAR NO: 24 Revised Guidelines on Risk Based Capital Adequacy (RBCA) for Banks.
16/06/10 BRPD CIRCULAR NO: 23 Prudential Regulations for Consumer Financing (Regulation for Hosing finance).
14/06/10 BRPD CIRCULAR NO: 22 MASTER CIRCULAR: Single Borrower Exposure Limit.
20/05/10 BRPD CIRCULAR NO: 21 Updated Guideline on ICT Security for Banks and Financial Institutions.
16/05/10 BRPD CIRCULAR NO: 20 Special Notice Deposit (SND) Account.
13/05/10 BRPD CIRCULAR NO: 19 MASTER CIRCULAR: on Schedule of Charges.
6/5/10 BRPD CIRCULAR NO: 18 Fixing Rate of Interest on Import Financing.
2/5/10 BRPD CIRCULAR NO: 17 Bank Account for Beneficiary of National Service Program.
27/04/10 BRPD CIRCULAR NO: 16 Restriction on bank loan for purchasing land.
26/04/10 BRPD CIRCULAR NO: 15 Maintaining Exchange Equalization Account.
22/04/10 BRPD CIRCULAR NO: 14 Circulation of Information regarding Bank Directors.
21/04/10 BRPD CIRCULAR NO: 13 Guidelines on Supervisory Review Evaluation Process (SREP).
20/04/10 BRPD CIRCULAR LETTER NO: 06 Rules and Regulations regarding the appointment of Chief Executive of a bank.
Consolidation for investment in subsidiaries and implication of other Capital Market
Exposures for the purpose of computing eligible Regulatory Capital.
25/03/10 BRPD CIRCULAR LETTER NO: 05 Bank Account for Farmers.
21/03/10 BRPD CIRCULAR NO: 11 Guidelines on Subordinated Debt for inclusion in Regulatory Capital.
Restrictions in Respect of Responsibilities of the Board of Directors and the CEO of
Banks.
10/3/10 BRPD CIRCULAR NO: 10 Partial modification of Guidelines on Risk Based Capital Adequacy (RBCA) for

banks' (Revised regulatory capital framework in line with Basel II).
owners and traders.
Restrictions in respect of responsibilities and accountabilities of the board of directors
and the CEO of banks.
14/02/10 BRPD CIRCULAR NO: 08 Bank account for farmers.
BRPD CIRCULAR NO: 09 MASTER CIRCULAR: on Schedule of Charges.
7/2/10 BRPD CIRCULAR NO: 07 Bank Account for farmers.
Restrictions in respect of responsibilities and accountabilities of the Board of
directors and the CEO of banks.
28/01/10 BRPD CIRCULAR NO: 05 Fit and Proper Test for appointment of Directors of a Bank Company.
25/01/10 BRPD CIRCULAR NO: 04 Purchase-Sale of Fixed Assets by Bank-Companies.
Circular regarding honorium to the directors of Banks for attending the meeting of the
Board.
17/01/10 BRPD CIRCULAR NO: 01 Bank Account for Farmers.
BRPD CIRCULAR NO: 02 Commission against Guarantee/LC of Export oriented Shipbuilding Industry.
Inclusion of the name of Bangladesh Development Bank Limited (BDBL) in the list
of scheduled banks & exclusion of the names of BDBL & BSRS.
Guidelines on 'Risk Based Capital Adequacy (RBCA) for Banks' (Revised regulatory
capital framework in line with Basel II).
22/12/09 BRPD CIRCULAR NO: 19 MASTER CIRCULAR: on Schedule of Charges.
Rescheduling of loans for the industries affected during the period of Caretaker
Government.
17/12/09 BRPD CIRCULAR LETTER NO: 10 Vacation of the post of Director of Financial Institutions for Default Loan.
10/12/09 BRPD CIRCULAR LETTER NO: 09 Policy for Rescheduling of Loans.
Simplification of loan rescheduling policy for export-oriented industrial sectors to
cope-up with the prevailing global economic situation.
BRPD CIRCULAR LETTER NO: 08 Avoidance of High Expense for Luxurious Vehicles and Decoration.
Rationalization of Charges/ Fees/ Commission collected for the Services by the
Banks.
9/11/09 BRPD CIRCULAR NO: 15 Guidelines on Islamic Banking.
Refund of excess money of the unsuccessful applicants of the initial public offer
(IPO) and transfer of cash dividends to the respective bank accounts.
5/11/09 BRPD CIRCULAR LETTER NO: 06 Opening "SME/Agriculture Branch".
Determining focal point for making banking services easily accessible to the
Physically incapable people in Bangladesh.
14/10/09 BRPD CIRCULAR NO: 12 Operation of Merchant Banking by Banking Companies.
BRPD CIRCULAR NO: 13 Guidelines on Subordinated Debt for inclusion in Regulatory Capital.
Re-fixing interest rate on loans extended to various sectors including productive
sectors to cope up with the prevailing global economic situation.
Risk Factors Relating to Islamic Mode of Investment under Risk Based Capital
Adequacy for Banks.
30/06/09 BRPD CIRCULAR NO: 10 Displaying Complete Schedule of Charges and its Uploading in the Website.
Re-fixing interest rate of loans extended to various sectors including productive
sectors considering the prevailing global economic situation.
Restrictions in respect of Responsibilities and Accountabilities of the Board Of
Directors and the CEOs of Private Bank.
10/5/09 BRPD CIRCULAR NO: 07 Import Financing - Fixing of Interest Rate.
Mapping of External Credit Assessment Institutions (ECAIs) rating with Bangladesh
Bank Rating Grade.
19/04/09 BRPD CIRCULAR NO: 03 Relaxation of Loan Re-scheduling Policy.
BRPD CIRCULAR NO: 04 Re-fixation of Rate of Interest in Different Sectors.
BRPD CIRCULAR LETTER NO: 04 Change of name from Social Investment Bank Limited to Social Islami Bank Limited

VAT calculation in case of service charge charged at a reduced rate than chargeable
fixed rate by the banks.
16/03/09 BRPD CIRCULAR NO: 02 Newly designed revenue stamp of 5.00(five) take denomination.
Price fixation of chargeable VAT in case of value received at reduced rate than the
fixed service charges against service provided by banks.
29/01/09 BRPD CIRCULAR LETTER NO: 01 Change of name: First Security Bank Limited to First Security Islami Bank Limited.
12/1/09 BRPD CIRCULAR NO: 01 Maintenance of CRR with Bangladesh Bank.
Guidelines on Risk Based Capital Adequacy for Banks' (Revised regulatory capital
framework in line with Basel II).
30/09/08 BRPD CIRCULAR LETTER NO: - Rationalization of Charges/ fees/ Commission collected for the services by the banks.
Guidelines for recognition of eligible External Credit Assessment Institutions
(ECAIs).
Clarification on price fixation of chargeable VAT in case of value received at reduced
rate than the fixed service charges against service provided by banks.
18/08/08 BRPD CIRCULAR LETTER NO: 12 Appointment of Directors from the Depositors of Banking Companies Rules, 08
14/08/08 BRPD CIRCULAR LETTER NO: 11 Paid-up Capital and Reserve Fund of bank-companies.
23/07/08 BRPD CIRCULAR LETTER NO: 10 Appointment of Directors from the Depositors of Banking Companies Rules, 08
21/05/08 BRPD CIRCULAR NO: 06 Capital Adequacy of Banks.
15/05/08 BRPD CIRCULAR LETTER NO: 08 Change of The Name of The Oriental Bank Limited to 'ICB Islamic Bank Limited'.
Fixating of 03 (three) months, time limit for repayment of the loans to be disbursed
for procurement of rice by mill owners.
Introduction of SME Service Centers for loan disbursement and recovery in the Small
and Medium Enterprise (SME) sector.
28/04/08 BRPD CIRCULAR LETTER NO: 05 Resumption of the banking business of The Oriental Bank Limited.
20/04/08 BRPD CIRCULAR LETTER NO: 04 The Oriental Bank Ltd. (Reconstruction) Scheme, 07
12/3/08 BRPD CIRCULAR NO: 03 MASTER CIRCULAR:: on Capital Adequacy of Banks.
31/01/08 BRPD CIRCULAR NO: 02 Maintaining Adequate Security of Lockers.
28/01/08 BRPD CIRCULAR NO 01 Investment in Bond/Debentures.
30/12/07 BRPD CIRCULAR NO: 14 Implementation of New Capital Accord (Basel II) in Bangladesh.
6/12/07 BRPD CIRCULAR NO 13
Post flood rehabilitation through rescheduling of loans for weaving industries and
disbursement of fresh loans in favor of weavers.
2/12/07 BRPD CIRCULAR LETTER No 11
Name of "Sonali Bank Limited", "Janata Bank Limited", "Agrani Bank Limited"
included in scheduled bank list and name of "Sonali Bank", "Janata Bank", "Agrani
Bank" is abolished.
22/11/07 BRPD Circular No 10 Regarding Name change of Arab Bank Bangladesh to AB Bank Limited.
Minimum ceiling of Paid up Capital and Statutory Reserve of all Scheduled Banks
operating in Bangladesh.
BRPD CIRCULAR NO 11
Regarding formulation and duration of executive committee and qualification of
director of bank-company.
24/10/07 BRPD CIRCULAR LETTER NO 09 Bank-Company (amendment) Order, 07
About maintaining normal business activities, employment opportunity and
productivity in industrial and business organization.
18/09/07 BRPD CIRCULAR LETTER NO: 07 Regarding recruitment of advisor for Bank-Company.
18/09/07 BRPD CIRCULAR LETTER NO: 10 MASTER CIRCULAR: Loan Classification and Provisioning.
14/08/07 BRPD CIRCULAR LETTER NO: 09 Fixing Rate of Interest on Import Financing.
9/8/07 BRPD CIRCULAR NO: 07 Implementation of Credit Risk Grading Manual.
2/8/07 BRPD CIRCULAR LETTER NO: 06 The Oriental Bank Limited (Reconstruction) Scheme, 07
2/7/07 BRPD CIRCULAR LETTER NO: 05 Moratorium in respect of the business of The Oriental Bank Limited.
24/06/07 BRPD CIRCULAR NO: 06 Fixation of demand deposit @ 9% of savings deposit.

14/05/07 BRPD CIRCULAR NO: 05 MASTER CIRCULAR: on Capital Adequacy of Banks.
27/03/07 BRPD CIRCULAR LETTER NO: 04 Prudential Guideline for Consumer Financing.
13/03/07 BRPD CIRCULAR LETTER NO: 03 Large Loan and Risk Management.
5/3/07 BRPD CIRCULAR NO: 04 Guidelines on "Managing Core Risks in Banking".
4/3/07 BRPD CIRCULAR NO: 03 Guidelines for Merger/Amalgamation of Banks/Financial Institutions.
BRPD CIRCULAR NO: 02 MASTER CIRCULAR: Single Borrower Exposure Limit.
BRPD CIRCULAR LETTER NO: 02 Issue and Purchase of Banking Instruments etc.
28/01/07 BRPD CIRCULAR LETTER NO: 01 Moratorium in respect of the business of The Oriental Bank Limited.
6/12/06 BRPD CIRCULAR LETTER NO: 06 Change of Bank's name from "The Trust Bank Limited" to "Trust Bank Limited".
15/11/06 BRPD CIRCULAR NO: 08 Policies Rescheduling of Loans-Compliances.
16/10/06 BRPD CIRCULAR LETTER NO: 05 Branch Expansion Policy of Banks.
11/7/06 BRPD CIRCULAR NO: 4 Collection of 3% Income Tax at Source on Credit Bills for Credit Card Users.
BRPD CIRCULAR LETTER NO: 04 Collection of 3% Income Tax at Source on Credit Bills for Credit Card Users.
5/7/06 BRPD CIRCULAR NO: 06 Credit Rating of the Banks.
9/5/06 BRPD circular No-04:
Re-fixation of honorarium to the directors of Banks for attending the Meeting of the
Board of Directors.
19/03/06 BRPD CIRCULAR NO: 03 Policy for Rescheduling of Loans.
14/02/06 BRPD CIRCULAR NO: 02 Policy for Rescheduling of loans.
8/2/06 BRPD CIRCULAR NO: 01 Prudential Guidelines for Consumer Financing and Small Enterprise Financing.
1/2/06 BRPD CIRCULAR LETTER NO: 03 Rules and Regulations Regarding the Appointment of Chief Executive of a Bank.
9/1/06 BRPD CIRCULAR LETTER NO: 01 Excessive Expenditure in Opening of New Bank Branches.
Redefining of Urban and Rural Areas for Opening New Branches by Private
Commercial Banks.
BRPD CIRCULAR NO: 20 Prudential Guidelines for Consumer Financing and Small Enterprise Financing.
BRPD CIRCULAR LETTER NO: 09 Appointment of Employee/Officer.
31/10/05 BRPD CIRCULAR NO: 15 Marking to Market based Revaluation of Treasury Bills & Bonds held by the Banks.
23/10/05 BRPD CIRCULAR NO: 14 Guideline on Information & Communication Technology for Scheduled Banks.
Amendments of the formats regarding Loan Classification, Provisioning and Interest
Suspense Account.
BRPD CIRCULAR NO: 11
Maintenance of SLR with Bangladesh Bank under section 33 of Bank Company Act,
1991.
BRPD CIRCULAR NO: 12 Maintenance of CRR with Bangladesh Bank.
BRPD CIRCULAR NO: 09 Policy on Loan Classification and Provisioning.
Deduction of Income Tax at Source on Export Proceeds of Knitwear and Oven
Garments.
23/05/05 BRPD CIRCULAR NO: 07 Submission of Statement on Revised Interest Rate.
4/5/05 BRPD CIRCULAR LETTER NO: 06 Appointment of Employee/Officer.
27/04/05 BRPD CIRCULAR LETTER NO: 05 Regarding Eligible Securities.
13/04/05 BRPD CIRCULAR LETTER NO: 04 Submission of Statement.
9/4/05 BRPD CIRCULAR NO: 05 MASTER CIRCULAR: Single Borrower Exposure Limit
7/4/05 BRPD CIRCULAR NO: 04 Revised Policy on Loan Classification and Provisioning.
10/3/05 BRPD CIRCULAR LETTER NO: 03 Excessive Expenditure in Opening of New Bank Branches.

17/02/05 BRPD CIRCULAR LETTER NO: 02 Submission of the Statement of Inter-bank Call Money Market Transactions.
BRPD CIRCULAR NO: 03 Maintenance of CRR with Bangladesh Bank.
15/02/05 BRPD CIRCULAR NO: 02 Policy on Loan Classification and Provisioning.
Payment of bills for Travelling and Hotel (boarding & food) expenses to the Directors
for attending the Board/EC meeting.
5/1/05 BRPD CIRCULAR NO: 01 Regarding formation of "Complaint Cell" in the Banks.
14/10/04 BRPD CIRCULAR NO: 06 Maintaining provision against accrued interest on deposit.
21/07/04 BRPD CIRCULAR NO: 05 Maintenance of CRR of banks.
19/07/04 BRPD CIRCULAR LETTER NO: 08 Regarding Issuing Pay-Order.
28/06/04 BRPD CIRCULAR LETTER NO: 07 Modified rate of excise duty for Bank services.
Submission of statement of loans extended by the Bank Companies to the Directors
of the Financial Institutions.
6/6/04 BRPD CIRCULAR NO: 04 Regarding Determination of Interest rate on Lending.
29/05/04 BRPD CIRCULAR LETTER NO: 05 Credit Rating for raising capital through IPO by Bank Companies.
20/01/04 BRPD CIRCULAR NO: 02 Regarding Loan Classification and Provisioning activities.
10/1/04 BRPD CIRCULAR NO: 01 Interest rate for export credit.
2/12/03 BRPD CIRCULAR NO: 23 L/C Margin.
16/10/03 BRPD CIRCULAR NO: 19 Margin Requirement For Opening L/C.
15/10/03 BRPD CIRCULAR NO: 18 Margin Requirement For Opening L/C.
7/10/03 BRPD CIRCULAR NO: 17 Guidelines on "Managing Core Risks in Banking".
24/07/03 BRPD CIRCULAR NO: 16.
Restrictions in respect of responsibilities and accountabilities of the board of directors
and the CEO of private bank.
25/06/03 BRPD CIRCULAR NO: 14. Amendments to the forms of the First Schedule of the Bank Companies Act, 1991
Constitution of the Board of Directors and Fit and Proper Test for appointment of
Directors of a Bank Company.


website:www.bb.org.bd
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wewfb Drmi (miKvi/Dbqb mnhvMx) mv_ G Aby`vb mnvqZvi welqwU DjL _vKe Ges AvMvgx mskvwaZ
evRU Zv cwZdwjZ ne;
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wbKU nvii cqvRbxq eev MnY Kie;
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(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)

Bangladesh Bank
Head Office
Dhaka

July 22, 2012
BRPD Circular Letter No. 07 Date: ---------------------
Shrabon 07, 1419

Chief Executives

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.

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
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subsidy) Dci 5% nvi Drm AvqKi KZb chvR ne |

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^ vwiZ-
(mq` gvt Avwgbyj Kwig)
m`m (Ki bxwZ)
RvZxq ivR^ evW

Banking Regulation & Policy Department
Bangladesh Bank
Head Office
Dhaka

July 19, 2012
BRPD Circular No.-11 Date: -------------------
Shrabon 04, 1419
Chief Executives

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.

Yours sincerely,

(K.M. Abdul Wadood)
General Manager
Phone:7117825

Website:www.bangladeshbank.org.bd

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Page1of10

Banking Regulation & Policy Department
Bangladesh Bank
Head Office
Dhaka

June 14, 2012
BRPD Circular No. 07 Date : ----------------------
Jaishtha 31, 1419

Chief Executives

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
repayment, including collateral.

iii. Assets must be classified no higher than Sub-standard if the banking organization has
acquired the asset without the types of adequa te documentation of the obligors net worth,
profitability, liquidity, and cash flow that are required in th e banking organizations lending
policy, or there are doubts about the validity of that documentation.
(3) Doubtful
Assets must be classified no higher than Doubt ful if any of the following deficiencies of
the obligor is present: perm anent overdrawn; location in an industry with poor aggregate
earnings or loss of m arkets; serious competitive problems; failure of key products; operational
losses; illiquidity, including the necessity to se ll assets to m eet operating expenses; cash flow
less than required interest payments; very poor m anagement; non-cooperative or hostile
management; serious doubts of the integrity of m anagement; doubts about true ownership;
complete absence of faith in financial statements.
(4) Bad/Loss
Assets must be classified no higher than Bad/ Loss if any of the following deficiencies of
the obligor are p resent: the obligor seeks new loans to finance operational losses; location in an
industry that is disappearing; location in the botto m quartile of its industry in term s of
profitability; technological obsol escence; very high losses; asse t sales at a loss to m eet
operational expenses; cash flow less than pr oduction costs; no repaym ent source except
liquidation; presence of money laundering, frau d, embezzlement, or other crim inal activity; no
further support by owners.

c) Improvement in Classification:

From time to time, in the judgment of the bank, the condition of a loan may improve and it may
be justified to move it to a more favorable classification category. The d ecision to move a loan
to a more favorable classification category must be accompanied by analysis showin g that there
has been improvement in the payment performance of the loan and/or in the financial condition
of the borrower. The decision to move a loan from Bad/ Loss to Doubtful or Substandard, or
from Doubtful to Substandard, m ay, with appropri ate justification, be ta ken by the Chief Credit
Officer, with the concurrence of the Chief Financial Officer. The decision to move a loan from
Substandard, Doubtful, or Bad/Loss to Special Men tion Account or to declassify it com pletely
must be taken by the B oard of Di rectors, with a ppropriate justification presented b y the branch
manager who originated the loan in question and the Managing Director.
A bank m ay request the concerned Departm ent of Banking Inspection of Bangladesh Bank to
review the classification of any loan for which there is a disagreement on classification that is not
resolved during the on-site inspection. Bangladesh Bank will respond to the bank within 15 days
of receiving such request. However, in any case where there is a lingering disagreement between
the classification determ ined by bank m anagement and the class ification determ ined by
Bangladesh Bank, the judgm ent of Bangladesh Bank will prevail. Any loan classified during
Page7of10
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
(3) Bad/Loss : 100%

c) Provision for Short-term Agricultural and Micro-Credits:

(1) All credits except ' Bad/Loss' (i.e. ' Doubtful', ' Sub-standard', irregular and regular
credit accounts) : 5%
(2) 'Bad/Loss' : 100%

5. Provisions to Cover All Expected Losses:

The expressed m inimum percentages of provisi ons in Paragraph 4 for exposures in each
classification catego ry are abso lute minimums, a nd banks are encou raged to set aside high er
provisions if expected losses on the loan pools (for general provisi ons) or indivi dual loans (for
specific provisions) warrant.

6. Base for Provision:

The provision will be maintained at the above rate on the balance calculated as the greater of the
following two amounts:
a) the outstanding balance of th e loan less the amount of Inte rest Suspense and the value
of eligible collateral; and
b) 20% of the outstanding balance of the loan.

7. Eligible Collateral :

In the definition of ' Eligible Collateral' as mentioned in the above paragraph the following
collateral will be included as eligible collateral in determining base for provision:

-100% of deposit under lien against the loan
-100% of the value of government bond/savings certificate under lien
-100% of the value of guarantee given by Government or Bangladesh Bank
-100% of the market value of gold or gold ornaments pledged with the bank.
- 50% of the market value of easily marketable commodities kep t under control o f the
bank
- Maximum 50% of the market value of land and building mortgaged with the bank
- 50% of the average m arket value for last 06 m onths or 50% of the face value,
whichever is less, of the shares traded in stock exchange.

Page9of10
Determination of Market Value of Eligible Collateral :

In determining market value of easily m arketable commodities, land and building, banks are
advised to follow the instructions mentioned below:
(a) Easily m arketable goods will m ean pled ged, easily encashable/saleable goods th at
remain under full control of the bank. However, while the concerned bank branch official will
conduct periodic inspection to veri fy as to whether requirem ents have been m et such as the
suitability of goods for use, expiry period, appr opriateness of documentary evidences, and up to
date insurance cover, the same will have to be assessed by the professional assessor from time to
time.
(b) For land and building, banks will have to ensure whether title documents are in order
and concerned land and building will have to be valued by the prof essional valuation firm along
with completion of proper documentation in favour of the bank. In the ab sence of a professional
valuation firm , a certif icate in favour of such valuation will hav e to be collected from a
specialized engineer. Nevertheless, tem porary hous es including tin-shed structure shall not be
shown as building.
(c) In ord er to f acilitate the on -site inspection by Bangladesh Banks Departm ent of
Banking Inspection, banks are also advised to m aintain a com plete statem ent of eligible
collateral on a separa te sheet in the concerned lo an file. Infor mation such as a description of
eligible collater al, their assessm ent by a r ecognized firm , m arketability of the commodity,
control of the bank, and reasons for considering eligible collateral etc. will have to be included in
that sheet.

8. In terms of the above policies, the banks w ill conduct their classification- activities on
quarterly b asis. These activitie s must includ e periodic revalu ations of collater al, no less
frequently than one year for m ovables and no less frequently than three years for immovables.
The classif ication of ea ch individual loan m ust be justif ied in writing and the docum entation
must contain the signatures of both the person s ass igning the classification and the person
reviewing it. These written ju stifications must be maintained in the loa n files and be available
for viewing by the Bangladesh Bank inspection team s. In this connection revised forms for loan
classification, provisioning and inte rest suspense i.e CL-1 to CL-5 have been enclos ed herewith
which will replace the existing ones.

(i) CL-1 is the compilation/summary of 5 other forms. This form is for showing summary
of classification status f or different loan categories mentioned ea rlier along with staff
loan.
(ii) CL-2 is for reporting loan classification of Continuous Loan
(iii) CL-3 is for reporting loan classification of Demand Loan
(iv) CL-4 is for reporting loan classification of Term Loan
(v) CL-5 is for reporting loan classification of Short-term Agricultural and Micro-Credit.

Page10of10
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.
Yours sincerely,

(Md. Anwarul Islam)
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)
3 Fixed Term loan (CL-4)
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
CHECK LIST Rate of Provision :

Form No. No. of Page (s) Form No. No. of Page (s)

Particulars

Short
Term
Agri.
Credit

Consumer financing

SMEF
Loans to
BHs/MBs/
SDs

All
other
Credit

CL-2 CL-4 Other
than
HF,LP
HF LP
CL-3 CL-5 UC Standard 5% 5% 2% 2% 1% 2% 1%
SMA - 5% 5% 5% 5% 5% 5%
NB: CF=CONSUMER FINANCING, HF=HOUSING FINANCE, LP=LOANS FOR
PROFESSIONALS TO SET UP BUSINESS, SMA=SPECIAL MENTION ACCOUNT,
SS=SUBSTANDARD, DF=DOUBTFUL, B/L=BAD/LOSS, BHs/ MBs,/SDs= LOANS TO
BROKERAGE HOUSES/MERCHANT BANKS/STOCK DEALERS.

Classified
SS 5% 20% 20% 20% 20% 20% 20%
DF 5% 50% 50% 50% 50% 50% 50%
B/L 100% 100% 100% 100% 100% 100% 100%

Ref : BRPD Circular no. 07/2012

CL-2 RETURNS FOR CLASSIFICATION OF CONTINUOUS LOANS AS OF..
Page 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


CL-3 RETURNS FOR CLASSIFICATION OF DEMAND LOANS AS OF..
Page No.

(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.
reference date
Value of
eligible
collateral
(to nearest
amount)
Remarks

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


CL-4 RETURNS FOR CLASSIFICATION OF FIXED TERM LOANS AS OF..
Page No.

(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.
reference date
Value of
eligible
collateral
(to nearest
amount)
Remarks

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-5 RETURNS FOR CLASSIFICATION OF SHORT TERM AGRICULTURAL
CREDIT AND MICRO CREDIT AS OF..
Page No.

I. Short Term Agri. Credit II. Microcredit (Amount in Taka)

Sl.
No.

Loan
Identification
No.
and
NID

Date of
sanction/last
rescheduling
DD/MM/YY

Principal
Amount/
Rescheduled
Amount

Due date
DD/MM/YY
Period of
arrears
(in
months)
(Ref.
Date
Col.5)
Balance Outstanding Interest suspense Value of
eligible
collateral
(to
nearest
amount)
Base for provision for

Unclassified
Classified
Substandard
(SS)
Col.
(8-12-14)

Doubtful
(DF)
Col.
(9-12-14)

Bad/Loss
(B/L)
Col.
(10-12-14)

Sub-
standard
(SS)

Doubtful
(DF)

Bad/Loss
(B/L)

UC
(if
any)

Classified
A/Cs

Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Total

CL-1 OBU SUMMARY OF LOAN CLASSIFICATION AND PROVISION AS OF.. Ref : BRPD Circular no. 07/2012
(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)
2 Demand Loan (CL-3)
3 Fixed Term loan (CL-4)
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
CHECK LIST Rate of Provision :

Form No. No. of Page (s) Form No. No. of Page (s)

Particulars

Short
Term
Agri.
Credit

Consumer financing

SMEF
Loans to
BHs/MBs/
SDs

All
other
Credit

CL-2 CL-4 Other
than
HF,LP
HF LP
CL-3 CL-5 UC Standard 5% 5% 2% 2% 1% 2% 1%
SMA - 5% 5% 5% 5% 5% 5%
NB: CF=CONSUMER FINANCING, HF=HOUSING FINANCE, LP=LOANS FOR
PROFESSIONALS TO SET UP BUSINESS, SMA=SPECIAL MENTION ACCOUNT,
SS=SUBSTANDARD, DF=DOUBTFUL, B/L=BAD/LOSS, BHs/ MBs,/SDs= LOANS TO
BROKERAGE HOUSES/MERCHANT BANKS/STOCK DEALERS.

Classified
SS 5% 20% 20% 20% 20% 20% 20%
DF 5% 50% 50% 50% 50% 50% 50%
B/L 100% 100% 100% 100% 100% 100% 100%

Page1of8

Bangladesh Bank
Head Office
Dhaka-1000
June 14, 2012
BRPD Circular No. 08 Date: ---------------------
Jaishtha 31, 1419

Chief Executives

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
classified as Doubtful
Maximum3(three)months
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)
date of 1st rescheduling.
Third
Rescheduling

Maximum 3(three) months
from the expiry date of 2nd
rescheduling.
Maximum 3(three)
date of 2nd rescheduling.
Maximum 3(three)
date of 2nd rescheduling.

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.
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
classified as Doubtful
Maximum 6 (six) months
classified as Bad/Loss
Second
Rescheduling

Maximum 9(nine) months
from the expiry date of 1st
rescheduling.
Maximum 6(six) months
rescheduling.
rescheduling.
Third
Rescheduling

rescheduling.
rescheduling.
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.
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)
date of the loan as
mentioned in the sanction
letter.
Maximum 9(nine)
date of the loan as
mentioned in the
sanction letter.
Second
Rescheduling

Maximum 12 (twelve) months
rescheduling.

from the expiry date of
1st rescheduling.
Maximum 6(six)
date of 1st
rescheduling.
Third
Rescheduling

rescheduling.
from the expiry date of
2nd rescheduling.
Maximum 3(three)
date of 2nd
rescheduling.

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
08. RESTRICTION ON EXTENDING THE TERM TO MATURITY OF A TERM LOAN:

The term to maturity of a term loan may be extended subject to the following conditions
and restrictions:

a) The loan must be performing ( Unclassified: Standard or SMA )
b) The decision should be made at the level where the loan was originally sanctioned
c) The maturity date may be extended by a period of time not exceeding 25% of the
current remaining time to maturity

This policy shall come into force with immediate effect and the applicability of BRPD
Circular No.01 dated January 13, 2003, BRPD Circular No.04 dated April 7, 2005, BRPD
Circular No.02 dated February 14, 2006, and BRPD Circular No.03 dated March 19, 2006
will be considered as void.


Yours sincerely,

(Md. Anwarul Islam)
Phone: 7120377
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dvb t 7125021

website: www.bb.org.bd

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Avcbvì wek,

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Dc-gnveevcK
dvb: 7120377
Website-www.bb.org.bd
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Avcbvì wek,

Dc-gnveevcK
dvb: 7120377

website: www.bangladesh-bank.org
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7| Statement of Loan/Advance/ Lease Finance of
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Institution;
8| Statement of Loans/Advances of directors of
other banks or their related concern ;
9| Statement of Private Banks directors Loan
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^vwiZ/-
(K, Gg, Avyj Iqv`y`)
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dvb t 7117825

:
Website:www.bangladeshbank.org.bd

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30 , 2011
Ax N K- 10 X:------------------
16 AMnvqY, 1418

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www.bb.org.bd

Bangladesh Bank
Head Office
Dhaka
November 16, 2011
BRPD Circular No-09 Date:---------------------------
Agrahayan 02, 1418

Chief Executives

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, ARGUS Credit Rating Services Limited (ACRSL) has been
recognized as an eligible ECAI in addition to existing 04 (Four) rating agencies (i.e. CRISL, CRAB,
NCRL and ECRL). 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) The mapping of rating scales of CRISL, CRAB, NCRL and ECRL with BB rating grades
has already been specified in the Guidelines. Now, the rating scales of ARGUS have been mapped
with BB rating grades as given below:


Yours Sincerely,

(K. M. Abdul Wadood)
General Manager
Phone: 7117825

Long Term Short Term
BBs Rating
Grade
Equivalent Notch/Notation of ACRSL BBs Rating
Grade
Equivalent Notch/Notation of
ACRSL
1 AAA S1 ST-1
AA+, AA, AA-
2 A+, A, A- S2 ST 2
3 BBB+, BBB, BBB- S3 ST 3
4 BB+, BB, BB- S4 ST 4
5 B+, B, B-,CC+,CC,CC- S5 ST-5
6* C+, C, C-, D S6 ST-6
* Includes Default Rating (DR)

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bfî 01, 2011
KvwZK 17, 1418

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dvb t 7125021
www.bb.org.bd

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Avei 31, 2011
weAviwcwW mvKyjvi jUvi bs- 12 ZvwiL:------------------
KvwZ K 16, 1418


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Collected & Organized By: Mehedhi Hassan, Senior Officer, ALM Dept. Uttara Bank Limited.

LIST OF ALL CIRCULARS OF BANKING REGULATION AND POLICY DEPARTMENT (BRPD)

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ion & Policy

repayment, including collateral.

(3) Bad/Loss : 100%

Determination of Market Value of Eligible Collateral :

CHECK LIST Rate of Provision :

Ref : BRPD Circular no. 07/2012

CHECK LIST Rate of Provision :

08. RESTRICTION ON EXTENDING THE TERM TO MATURITY OF A TERM LOAN:

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