1. Please refer to SBP Circular No. SD. DWCD.1 (2)-2013-0087 dated January 21, 2013 on “Submission of revised version of RoR (v2.0.4) Statement through DAP” wherein reporting institutions were required to submit the subject data on new format through DAP. The following guidelines shall be followed for submission of subject data:
   
   
   
   1. Lending and deposit amounts shall be reported, in subject Rate of Return (RoR) statement, in thousands rupees. It shall be a non-negative number.
      
      
   2. Gross disbursements means the total amounts disbursed in any currency as loans during the month. It also includes loans renewed or rolled over during the month. In case of running finance, the disbursed amount means total amount availed by the borrower during the month.
      
      
   3. Fresh deposits means deposits collected during the month. It also includes deposits re-priced / rolled-over deposits during the month.
      
      
   4. Foreign currency deposits and loans shall be reported in equivalent Pakistan Rupee (PKR) (in thousands). Necessary conversion of foreign currency amount into PKR shall be made by using respective currency’s interbank exchange rate for the last day of the reporting month.
      
      
   5. Outstanding deposits reported in RoR statement shall match the outstanding deposits reported in A05 statement.
      
      
   6. Outstanding loans as well as gross disbursements in RoR statement shall reconcile with the loans reported in A07 statement (exposure categories from 1100 up till 6200 in A07).
      
      
   7. In case of conventional bank deposits, check if there is any local currency saving deposit reported on interest rate less than the Minimum Deposit Rate (MDR).
      
      
   8. Please check and verify if any local currency loan is priced below SBP Reverse Repo Rate.
      
      
   9. Please check and verify foreign currency deposits on significantly high interest rates (e.g., more than 4%)
      
      
   10. All the rates for SBP concessional schemes like EFS and LTFF and others like PMYBL shall be aligned with the rates mentioned in relevant circulars of Infrastructure, Housing and SME Finance Department (as well as other relevant Departments) of SBP.
       
       
   11. NPLs shall be reported at 0 percent for the purpose of this statement.
       
       
   12. Ideally overnight interbank placement and lending rates, among conventional banks, shall fall within the SBP Interest Rate Corridor (i.e. Policy Rate – 150 bps to Policy Rate + 50 bps).
       
       
   13. Compensated loans and remunerative deposits at abnormally high/low rates (e.g. exceeding 40% or below 2%) shall be double-verified from relevant departments/branches before submission.
       
       
   14. Overall spread (difference between weighted average rate of lending and weighted average rate of deposit) of any bank shall not be negative. [For the calculation of weighted averages, amounts shall be used as weights.
       
       
2. These guidelines are for subject statistical reporting only and have no other binding/interpretation. In order to facilitate banks to follow the above guidelines meticulously, the deadline for submission of the subject statement has now onward been extended from 13th of every month to 15th of every month. Other instructions on the subject remain unchanged.

Banks shall develop a mechanism/layer to check and verify, before submissions on due date to S&DWH Department, that ALL data are prepared according to the relevant guidelines.