The Presidents/Chief Executives
All MFBs

Dear Sir/Madam,

Revision in Data File Structure (DFS) under Reporting Chart of Accounts (RCOA) through DAP4

Please refer to SBP’s Letter No. BSD/OMD/5191/2005 of September 05, 2005, MFD Circular Letter No. 01 of October 20, 2009, OSED Circular No. 01 of February 17, 2017 and BSD-2 Circular Letter No. 01 of December 29, 2022.

2. In this regard, the data file structure (DFS) of all the RCOA returns for MFBs have been revised/developed 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. 03 of February 09, 2023. Moreover, bi-weekly reporting of RCOA returns of MFBs has been revised to Weekly reporting. Hence, MFBs are advised to report RCOA returns as per following timelines:

1. Weekly RCOA – 02 Working Days
2. Monthly RCOA – 05 Working Days
3. Quarterly RCOA – 12 Working Days

3. MFBs 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 stand discontinued.

Please acknowledge receipt.