2025-01-24 | BSD - 1 Circular No. 01

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Revisions in Data File Structures (DFS) under Reporting Chart of Accounts (RCOA) through DAP4

The document revises the data file structures for all Reporting Chart of Accounts (RCOA) returns for banks and Development Finance Institutions (DFIs) to align with IFRS 9 implementation and updated financial statement formats. The submission deadline for Monthly RCOA returns is extended from two working days to five working days, while deadlines for Daily, Weekly, and Quarterly returns remain unchanged at two, two, and twelve working days respectively. Banks and DFIs are required to use the revised DFS available on the DAP4 knowledge center, as previously used structures are discontinued.

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