In terms of Section 31-D of National Accountability (Second Amendment) Ordinance, 2000 no inquiry, investigation or proceedings in respect of imprudent loans, defaulted loans or rescheduled loans shall be initiated or conducted by the NAB without reference from the Governor, State Bank of Pakistan. The banks/NBFIs desirous of initiating any action in the aforesaid area may forward a reference/complaints to the Director, Banking Supervision Department, State Bank of Pakistan, Central Directorate, Karachi alongwith all requisite details to substantiate their claim for review and submission to the Governor, State Bank under section 31-D of NAB Ordinance for taking approval for filing a formal reference to NAB or otherwise.