CIB Circular No. 02: Regarding reporting of non-listed securities and other asset in CIB database

50119

Bangladesh Bank
(Central Bank of Bangladesh)
Head Office
Motijheel, Dhaka-1000
Bangladesh.

Credit Information Bureau

CIB Circular No.-02
Date: 29 September 2025
14 Ashwin 1432

Managing Director/Chief Executive Officer
All Scheduled Banks and Finance Companies operating in Bangladesh.

Dear Sir,

Regarding reporting of investments in Non-listed Securities and other assets in the CIB database.

Non-listed Securities (e.g., Non-convertible Cumulative Preference Shares and Non-convertible Bonds/Debentures) are increasingly being used as investment instruments in the financial sector. To keep the risk exposure of scheduled banks and finance companies in investments in Non-listed Securities within acceptable limits, instructions were previously issued to treat such investments as loans and report them in the CIB database via DOS Circular No.-04, dated: 26/05/2019 and DFIM Circular No.-03, dated: 07/07/2025. Including information on these investments in the CIB database will play a helpful role in the accuracy of borrower loans and risk assessment.

2. In this context, to report loan information displayed under the category of investments in Non-listed Securities and other assets by scheduled banks and finance companies in the CIB database, along with borrower loan risk assessment and full portfolio monitoring, the following instructions are to be followed.

3. Investments in Non-listed Securities:

3.1. Information on investments by scheduled banks and finance companies in the categories of Non-convertible Cumulative Preference Shares and Non-convertible Bonds/Debentures of Non-listed Securities must be reported in the CIB database.

3.2. Investments by scheduled banks and finance companies in Non-listed Securities must be reported in the CIB database by following the classification guidelines of DOS Circular No.-04, dated: 26/05/2019; BRPD Circular No.-04, dated: 12/04/2022; and DFIM Circular No.-03, dated: 07/07/2025.

4. Other Assets:

4.1. Interest accrued on loans displayed under the "Other Assets" category that has not been collected must be reported in the CIB database aggregated with the relevant loan.

4.2. If it is not possible to transfer such accrued interest to the "Other Assets" category for any reason, it must be classified as "Doubtful or Bad/Loss" in accordance with the instructions of BRPD Circular No.-04, dated: 12/04/2022, and reported in the CIB database under the name of the relevant borrower.

Phone: 88-02-9550448, 9554896, IP: 88-02-55665001-6, Fax: 88-02-9530479, Web: www.bb.org.bd

Credit Information Bureau

-02-

5. Reporting Related:

5.1. Investments in Non-listed Securities and interest receivable against loans, which are displayed under the "Other Assets" category as of 31/10/2025, must be reported in the CIB database in real-time via bulk or manual entry by 15/11/2025, following the current CIB guidelines and the instructions in "Annex-A".

5.2. Investments in Non-listed Securities and interest receivable against loans displayed under the "Other Assets" category from 01/11/2025 onwards must be reported in the CIB database monthly, in alignment with the submission deadline for loan information.

5.3. If any type of Non-listed Securities (including Non-convertible Cumulative Preference Shares and Non-convertible Bonds/Debentures) or other assets are classified during on-site inspections by the Bank Inspection Department or Financial Institution Inspection Department, such classification must be reported in the CIB database.

5.4. Additionally, any addition, change, or adjustment to information regarding Non-listed Securities or interest receivable against loans must be reported to the CIB database immediately (Real Time).

6. Regarding Providing False/Wrong Information or Concealing Information:

6.1. If scheduled banks and finance companies submit wrong/false information or conceal any information during data submission, the relevant clauses of CIB Circular No.-02/2011, dated 04/05/2011, and subsequent CIB Circular Letter No.-01, dated 05/03/2025, regarding the imposition and collection of fines will apply.

7. These instructions are issued under the powers granted in Article 44(1) of the Bangladesh Bank Order, 1972 (P.O No. 127 of 1972).

8. These instructions will come into force immediately.

Yours faithfully,

(Signature)
(Md. Shafiqul Islam)
Director (CIB)
Phone: 9530133

Attachment: As per description (01 page).

Credit Information Bureau

Annex-A

To collect information regarding investments in Non-listed Securities by scheduled banks and finance companies, 3 new fields have been added under Installment Contracts of the current Contract Types. In this context, investments in Non-listed Securities must be reported in accordance with the newly added Installment Contracts in the list of Installment Contracts in Table 4.3.19 Contract Types.

Value	Description (EN)
Installment contracts
NP	Non-convertible Cumulative Preference Share
BD	Non-convertible Bond/Debenture
OS	Other Installment Contract in Non-listed securities

(Signature)