STD Circular No. 02: Reporting of SBS-2 & SBS-3 Statements through RITs.

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1) GwcÖj-Ryb, 2026 •ÎgvwmK n‡Z SBS-2 I SBS-3 weeiYxmg~n bZzb Format Abyhvqx evsjv‡k e¨vs‡Ki I‡qemvB‡Ui B-wiUvb©m †cvU©v‡j RIT Gi gva¨‡g vwLj Ki‡Z n‡e;
2) MÖvn‡Ki bZzb Account ‡Lvjvi mgq SBS-2 & SBS-3 Reporting Form G AvgvbZKvixi ‡ÿ‡Î Gender I
Industrial Scale Gi Z_¨ Ges FY MÖnYKvixi †ÿ‡Î Gender Gi Z_¨ ms‡hvRb wbwðZ Ki‡Z n‡e;
3) cieZ©x wb‡©k bv †qv ch©šÍ RIT Gi gva¨‡g bZzb Format Abyhvqx Z_¨/DcvË vwL‡ji cvkvcvwk eZ©gv‡b cÖPwjZ Format G Z_¨/DcvË vwLj Ki‡Z n‡e;
4) e¨vs‡Ki wbR¯^ CBS, MIS ev Ab¨ †Kvb Data Base n‡Z mivmwi wbfz©jfv‡e RIT generate Gi e¨e¯’v wbwðZ
Ki‡Z n‡e; Ges
5) wbfz©jfv‡e SBS-2 I SBS-3 wi‡cvwU©s wbwðZ Kivi j‡ÿ¨ kvLv/DckvLv/G‡R›U ch©v‡qi Kg©KZ©v‡i SBS-2 I SBS-3 Gi wb‡©wkKv I †KvW m¤ú‡K© †gŠwjK Ávb wbwðZ Ki‡Z n‡e| cvkvcvwk Kg©KZ©v‡i mÿgZv e„w×i j‡ÿ¨ AMÖvwaKviwfwˇZ e¨vsKmg~n wbR¯^ D‡¨v‡M I wbR¯^ Rbej e¨envi K‡i dvD‡Ûkb †Uªwbs mn Ab¨vb¨ cÖwkÿ‡Y SBS-2 I SBS-3 wi‡cvwU©s AšÍf©yw³i cÖ‡qvRbxq e¨e¯’v MÖnY Ki‡Z n‡e| e¨vsK ‡Kv¤úvwb AvBb, 1991 (2023 ch©šÍ ms‡kvwaZ) Gi 45 avivq cÖË ÿgZve‡j G wb‡©kbv Rvwi Kiv n‡jv hv Awej‡¤^ Kvh©Ki n‡e| ab¨ev`v‡šÍ, ms‡hvRbx: 1) SBS-2 & SBS-3 Reporting Form.
2) New RIT.
(W. bvwM©m nvwQbv) cwiPvjK (cwimsL¨vb) ‡dvb: 9530135

SBS-2 & SBS-3 REPORTING FORM
A. Depositor’s Information: (For SBS-2 Reporting) Account No. :
For individual :
1. Depositor’s Name:
(In Block Letter)
2. Gender: Gender Code:
3. Profession: Sector code:
(see code list-1)
4. Type of Account: Type of Deposit code:
(see code list-2)
5. Industrial Scale: Industrial Scale:
(for proprietorship) (see code list-7) For Institution/Office/Company/Farm etc. :
1. Name of the Institution:
(In Block Letter)
2. Type of Institution: Sector code:
(see code list-1)
3. Type of Account: Type of Deposit code:
(see code list-2)
4. Industrial Scale: Industrial Scale:
(see code list-7)
Prepared by Verified by Approved by
Note:

• The form should be saved with the account opening form.
• In case of joint account, the first applicant will be considered.
• Reporting SBS-2 requires the codes provided on this form.
• For individual, industrial scale will be 99.
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B.Borrower’s Information: (For SBS-3 Reporting) Account No. :
For individual :
1. Borrower’s Name:
(In Block Letter)
2. Gender: Gender Code:
3. Profession: Sector code:
(see code list-1)
4. Purpose of loans/advances: Economic Purpose code:
(see code list-3)
5. Security: Collateral code:
(see code list-4)
6. Category of Loan: Product code:
(see code list-8)
7. Industrial Scale: Industrial Scale:
(for proprietorship) (see code list-7) For Institution/Office/Company/Farm etc.:
1. Borrower’s Name:
(In Block Letter)
2. Type of Institution: Sector code:
(see code list-1)
3. Purpose of loans/advances: Economic Purpose code:
(see code list-3)
4. Security: Collateral code:
(see code list-4)
5. Category of Loan: Product code:
(see code list-8)
6. Industrial Scale: Industrial Scale:
(see code list-7)
Prepared by Verified by Approved by
Note:

• The form must be preserved along with the Loan Application Form.
• After the loan is sanctioned, the borrower's information must be kept in the Loan File of each individual borrower or institution.
• In the case of a Joint Account, the 1st applicant must be considered.
• If a loan is taken against multiple securities, the effective security among them must be identified during reporting, and its
  corresponding security code must be entered.
• The codes from this form are mandatory for SBS-3 reporting.

INSTRUCTIONS AND EXPLANATORY NOTES ON SBS-2 & SBS-3 RETURNS SL For SBS-2 For SBS-3 VARIABLE'S NAME EXPLANATION 1 Column- 1 Column- 1 DATED Should be in the format of "DD-MMM-YY" (Last date of the reporting period). Data type: Date Format: dd-mmm-yyyy 2 Column- 2 Column- 2 FI_ID Bank code provided by the Statistics Department of Bangladesh Bank. Data type: Numeric Length: 3 characters 3 Column- 3 Column- 3 BRANCH_ID Branch code and OBU code provided by the Statistics Department of Bangladesh Bank. Data type: Numeric Length: 9 characters 4 Column- 4 Column- 4 SERIAL_ NUMBER The serial numbers are nothing but the entries of Deposit, Debit and Advance and Bills accounts. Data type: Numeric Length: 9 characters 5 Column-5 Column-5 UNIQUE_ID_TYPE A number that represents type of ID an individual or institution may have. The codes are as follows:
ID Type Code
NID 1001
Passport 1002
Birth Registration 1003
Trade License/RJSC 1004
TIN/BIN (Corporate) 1005
Others 1009
Data type: Numeric Length: 4 characters 6 Column- 6 Column- 6 UNIQUE_ID A unique identification number must be provided for each depositor/borrower. Examples include: NID for Bangladeshi individuals, birth registration number for minors, passport number for foreigners or dual citizens, RJSC number for limited or partnership firms, and trade number attached to respective City Corporation/Pouroshava/Upazila/Thana/Union code for unregistered partnership and proprietorship. For government institutions and others, the designated code is „9999‟ as default." Data type: Text Length: 20 characters 7 Column- 7 Column- 7 ACCOUNT The number of account should be reported as 1 for each account. Data type: Numeric Length: 1 character 8 Column- 8 Column- 8 DATE_OF_BIRTH Should be in the format of "DD-MMM-YY" (Date of Birth for individuals, Date of incorporation for institutions & others. If not available, then report as blank. Data type: Date Format: dd-mmm-yyyy 9 Column- 9 Column- 9 GENDER_CODE A number represents gender of the depositor/ borrower in respect of each deposit/advance account. The codes are as follows:
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Gender Code
Male/male entrepreneur 1001
Female/female entrepreneur 1002
Joint Account (First Applicant Male) 1003 Joint Account (First Applicant Female) 1004 Third gender/third gender entrepreneur 1005 Others (Institution) 1009 Data type: Numeric Length: 4 characters 10 Column- 10 --- A/C_OPENING_DATE Account opening date for each deposit account. Data type: Date Format: dd-mmm-yyyy 11 --- Column-10 NATURE OF LOAN A number represents the nature of loan for each account. The codes are as follows:
Nature of Loan Code
New 1
Current 2
Renewal 3
Rescheduled 4
Restructured 5
Enhancement 6
Writ/Stay Order 7
Closed 8
Bills 9
Data type: Numeric Length: 1 character Note: Loan having writ/stay order must report as 7 whether other nature shows. Partially rescheduled must report as 4. For mixed nature, follow the sequence of code provided. For example, a loan renewal and enhancement, report as renewal. 12 Column- 11 --- MATURITY_DATE Maturity date for each deposit account. If maturity date is not applicable then report as blank. Data type: Date Format: dd-mmm-yyyy 13 Column- 12 Column￾11 ECO_SECTOR_ID Sector codes are the identity of the depositors/ borrowers. In case of personal account, sector codes will be determined according to their occupation and in case of organizational account it will be determined according to the activity of the organization. The sectors have been classified mainly into two parts:

1. Public Sector
   a). Government Sector b). Other Public Sector
2. Private Sector
   The reporting bank branches are required to pick up the appropriate account holder's sector code in respect of each deposit account as per Chapter-2 of SBS-1, 2, 3 guidelines. The characteristics of the codes are as follows:
   Sector First two digits of the code
   Government Sectors 11
   Other Public Sectors 12
   Private Sectors 90 and 91
   Data type: Numeric Length: 6 characters

14 --- Column-12 ECO_PURPOSE_ID
The purpose for which the advance is disbursed should be used as economic purposes. The reporting bank branches are required to pick up the appropriate code number of economic purposes from Chapter-4 of SBS-1, 2, 3 guidelines. In case of bills purchased and discounted report '9999' as default code. Following points may be helpful to the reporting officers‟ while picking up appropriate “Economic Purpose Codes”. These codes have been divided into eight parts mainly. Each of these parts has been categorized into several small parts. The main parts of “Economic Purpose Codes” are mostly as follows:
Economic Purposes Code Numbers
A .Agriculture, Fishing & Forestry 1101 to 1300 B. Industry
1) Term Loan
2) Working Capital
3) CMSME loan disbursed through NGO
2000 to 2030
3000 to 3310
2080
C. Construction 4100 to 5311
D. Transport 6100 to 6300
E. Trade & Commerce 8111 to 8508
F. Other Institutional Loans 9101 to 9140 G. Consumer Finance 9805 to 9899 4210 to 4240 H. Miscellaneous 9200 to 9909 Data type: Numeric Length: 4 characters 15 --- Column-13 BILL CODE Reporting bank branches must enter the appropriate bill code from
Chapter-7 of SBS-1, 2, 3 guidelines only when the account is created
for bills purchased or discounted; in all other cases that is for loans and advances, use „9999‟ as the default code. Data type: Numeric Length: 4 characters 16 --- Column-14 FINANCING_INDICATOR The reporting bank branches are required to pick up the appropriate code number of each mode of investments. The codes are as follows:
Nature of Financing Code
SME Financing 1
Green Financing 2
Sustainable Financing 3
Refinance Schemes 4
EDF 5
Others 9
Data type: Numeric Length: 1 character 17 --- Column-15 COLLATERAL_ID The reporting bank branches are required to pick up the appropriate code number in respect of security for each account of advance from
Chapter-5 of SBS-1, 2, 3 guidelines. In case of bills purchased and
discounted report '9999' as default code.
Data type: Numeric Length: 4 characters 18 --- Column-16 COLLATERAL_VALUE Amount in unit taka (up to two decimal places) which represents value of the eligible collateral. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required

19 --- Column-17 LOAN_CLASS_ID
The reporting bank branches are required to pick up the appropriate “loan classification code” from Chapter-6 of SBS-1, 2, 3 guidelines for loans and advances as well as bills purchased and discounted. Data type: Numeric Length: 4 character 20 Column- 13 Column￾18 INDUSTRY_SCALE_ID A number represents industry scale id (SME, Non- SME, Large etc.) of the depositor/borrower. The reporting bank branches are required to pick up the appropriate code of industry scale in respect of each account of deposit from Chapter-8 of SBS-1, 2, 3 guidelines. Data type: Numeric Length: 5 characters 21 --- Column-19 PRODUCT_TYPE_ID The reporting bank branches are required to pick up the appropriate product code in respect of the category of each account of loans and advance from Chapter-8 of SBS-1, 2, 3 guidelines. In case of bills purchased and discounted report '20899' as default code. Data type: Numeric Length: 5 characters 22 Column- 14 Column￾20 INTEREST_RATE Reporting banks are required to enter the appropriate interest rate/profit rate corresponding to each individual Deposit/Advance account (up to 2nd decimal places such as 12.25). The rate of interest should be in conformity with the rates of interest rate matrix of the concerned Bank. Data type: Numeric Length: 6 characters 23 --- Column-21 SANCTION_DATE The sanction date of each loan accounts. Should be in the format of "DD-MMM-YY". Data type: Date Format: dd-mmm-yyyy 24 --- Column-22 SANCTION_LIMIT Sanction limit in unit taka during the quarter. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required 25 --- Column-23 DISBURSEMENT_DATE The first date of disbursement for each loans and advances. Should be in the format of "DD-MMM-YY" (For each loan). Data type: Date Format: dd-mmm-yyyy 26 --- Column-24 EXPIRY_DATE Should be in the format of "DD-MMM-YY" (For each loan). Data type: Date Format: dd-mmm-yyyy 27 Column- 15 --- DEPOSIT_TYPE The reporting bank branches are required to pick up the appropriate code from Chapter-3 of SBS-1, 2, 3 guidelines. Data type: Numeric Length: 5 characters

28 Column- 16 --- DEPOSIT_STATUS
A number represents deposit status of each deposit account. The codes are as follows:
Deposit Status Code
New 1
Active 2
Dormant 3
Unclaimed 4
Renew 5
Closed 8
Restricted/Blocked 9
Data type: Numeric Length: 1 character 29 Column- 17 Column￾25 OPENING_BALANCE Opening balance of each deposit and loan account during the reporting quarter. Should be equal to previous quarter‟s outstanding amount in unit taka (up to two decimal places). Where there is no available balance report 0 (zero). Data type: Numeric Length: As required 30 Column- 18 --- CREDIT_AMOUNT Credit amount in unit taka (up to two decimal places) during the reporting period excluding interest charged. Where there is no available balance report 0 (zero). Data type: Numeric Length: As required 31 Column- 19 --- INTEREST_PAID Charged interest is the amount of interest paid during the reporting quarter for each account. Where there is no available balance report 0 (zero). Data type: Numeric Length: As required 32 Column- 20 --- DEBIT_AMOUNT Withdrawal amount in unit taka (up to two decimal places). During the reporting period. Where there is no available balance report 0 (zero). Data type: Numeric Length: As required 33 --- Column-26 DISBURSED_AMOUNT Disbursed amount in unit taka (up to two decimal places) within the quarter. In case of bills purchased and discounted report 0 as default value. Disbursement should be consistent with the loan ledger debit column marked as disbursement at dates which fall within the starting and ending of the period. Disbursement on the first and last day will be included. Where there is no available balance report 0 (zero). Data type: Numeric Length: As required 34 --- Column-27 CHARGED_INTEREST Charged interest/profit amount in unit taka (up to two decimal places) within the quarter. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required

35 Column- 21 Column-28 ACCRUED_ INTEREST Accrued interest for deposits in the amount of interest not realized or charged into the balance of the deposit account. Accrued interest is the amount of loan interest that has already occurred, but has not yet been due for payment to the lender by the borrower. Accrued interest is calculated based on the last day of the accounting period. For example, if interest is payable on the 30th November and the reporting period is the end of December, the quarter of Oct-Dec will require an accrual of 31 days (1st to 31st December) of interest Accrued interest/profit amount in unit taka (up to two decimal places) within the quarter. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required 36 --- Column-29 OTHER_CHARGES Other charges (e.g legal charges, other fees, commissions, penalty) in unit taka (up to two decimal places) within the quarter. Where there is no available balance report 0 (zero). Data type: Numeric Length: As required 37 --- Column-30 RECOVERY_AMOUNT The amount recovered for term loan is the total payment made during the reporting quarter. This is determined by summing all credit entries which are listed as payments by the borrower with dates during the reporting period. Recovery amount should be reported in unit taka (up to two decimal places) within the quarter. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required 38 --- Column-31 WAIVER_AMOUNT Waiver refers to the situation when a lender voluntarily relieves a borrower of the obligation to repay a loan. This means the lender forgives the remaining debt, releasing the borrower from any further payment responsibilities. It typically occurs under special circumstances. Waiver amount should be reported in unit taka (up to two decimal places) within the quarter. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required 39 --- Column-32 WRITE-OFF_AMOUNT A loan Write-off refers to the process where a bank removes a loan from its balance sheet, marking it as a loss. This typically occurs when the borrower is unable to repay the loan, and the lender believes that the loan cannot be recovered. Write-off-amount in unit taka (up to two decimal places) within the quarter. In case of bills purchased and discounted report 0 as default value. Data type: Numeric Length: As required 40 --- Column-33 OVERDUE_AMOUNT The loan which is repayable within a particular period of time as per repayment schedule will be treated as term loan. If any borrower fails to repay the amount as per schedule that amount will be treated as overdue. In case of continuous loan, if the advances have not been renewed, and the expiration date is passed, the loan becomes overdue on the date of expiration. Overdue amount in unit taka (up to two decimal places). In case of bills purchased and discounted report 0 as default value. Data
type: Numeric Length: As required

41 Column- 22 Column￾34
AMOUNT_OUTSTANDING
/OUTSTANDING_AMOUNT
The reporting bank branches are required to report the actual balance of each deposit and loan account (including zero balance) in unit of taka (up to two decimal places) at the end of the reporting quarter. Negative balance of deposit and loan accounts should be reported in SBS-3 and SBS-2 statements subsequently in the reporting period. Where there is no available balance report 0 (zero). The outstanding amount calculation for loans and advances should be as per DOS Circular Letter No. 46, Dated: 27 October, 2021 Data type: Numeric Length: As required RIT Related to SBS-2 Reporting:
1. T_ME_M_DEPO_CURRENT
2. T_ME_M_DEPO_SAVINGS
3. T_ME_M_DEPO_FD
4. T_ME_M_DEPO_DPS
5. T_ME_M_DEPO_OTHERS
RIT Related to SBS-3 Reporting:
1. T_ME_M_LNA_CONTINUOUS
2. T_ME_M_LNA_DEMAND
3. T_ME_M_LNA_TERM
4. T_ME_M_LNA_ SHORT_TERM
5. T_ME_M_LNA_BILL