Please refer to SBP’s Letter No. BSD/OMD/5191/2005 of September 05, 2005, OSED Circular Letter No. 01 of January 27, 2009 and OSED Circular Letter No. 01 of September 17, 2020.
2. In this regard, the data file structure (DFS) of all the RCOA returns (i.e. Daily, Weekly/Monthly and Quarterly) for banks/DFIs have been revised in the light of significant regulatory developments, including the implementation of IFRS 9 vide BPRD Circular No. 03 of July 05, 2022, and subsequent revision in prescribed formats of financial statements vide BPRD Circular No. 02 of February 09, 2023.
3. The submission deadlines for all RCOA returns will remain unchanged, with the exception of the Monthly RCOA, for which the submission timeline has been extended from two (02) working days to five (05) working days. Hence, banks/DFIs are advised to report RCOA returns as per following timelines:
- Daily RCOA – 02 Working Days
- Weekly RCOA – 02 Working Days
- Monthly RCOA – 05 Working Days
- Quarterly RCOA – 12 Working Days
4. The banks/DFIs are advised to use revised DFS available on knowledge center of DAP4 for reporting all the RCOA returns. Please note that the previously used DFS for all RCOA returns stands discontinued.
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