Illustrative Examples for BSR-1A and BSR-1B

The detailed instructions given in this handbook should be read carefully before filling in the BSR 1 return. The instructions will also have to be referred to from time to time whenever doubts arise about coding of any particular aspect of an account. To help branches in the actual task of filling in the various columns of the return, a few illustrative examples of a fictitious branch, have been listed in the previous pages. The details worked out according to the instructions are given below:

Bank : Standard Bank

Branch : Bandra (East), Mumbai - 400 051.

Part I code : 9980122, Part II code : 6000009

The details of a few of the accounts of this branch are given in the following pages. For the sake of clarity, the accounts have been listed party-wise, although in practice, the various types of loans sanctioned to the same party may appear in different ledgers.
In these examples, numbers have been given to the accounts on the assumption that separate ledgers are maintained for each type of account (as they are maintained in many banks) with serial numbers for the accounts in each category. Thus, we have :

This system has been adopted purely for illustrative purpose and it is not necessary that the same method has to be followed by every branch. As already indicated in the instructions, any convenient method and order of numbering accounts may be followed.
The Method of reporting account in BSR-1A and BSR-1B is explained below:

Party wise description of classification of accounts in BSR1-Part-A (BSR-1A) and Part-B (BSR-1B) (Block-1 of credit limit of upto Rs. 25,000 and Block-2 of credit limit of Rs. 25,000 to Rs. 2 lakh).

Party 1 - Mahalaxmi Cotton Mills Ltd.

Account number CC1, DL11, CC2 and IBD1 are to be included in BSR-1A as the credit limits of each account is above Rs. 2 lakh. Please note that the account number IBP1 (the cheque purchased account) will come under the block-2 of BSR-1B, since the credit limit is Rs 30,000 which is more than 25,000 but not above Rs. 2 lakh. This account will be consolidated with the similar accounts under BSR-1B item code 211 ‘Cotton Textile’.

For all the accounts to be listed under BSR-1A, the particulars are

Party 2-Vijaydurg Freezing and Canning Company (Pvt.) Ltd.

Two of the five accounts viz. EBP1 & EBD1 of this party have to be listed in BSR-1A. Other three accounts viz. LT1, PC1 & OD1 has a credit limit of Rs. 2 lakh or less and hence would be consolidated with similar accounts and reported in under block-2 and block-1 respectively under BSR-1B item code 209 ‘Other food manufacturing and processing’ and also 393 ‘Medium Manufacturing Enterprise’.

For the accounts to be listed under BSR-1A the particulars are

Party 4 - Hindustan Electricals Ltd.

Two of the three accounts viz. CC3 & CC32 of this party have to be listed in BSR-1A. The account IB1 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 321 ‘Electrical machinery and goods’ and also 393 ‘Medium Manufacturing Enterprise’. For the accounts to be listed under BSR-1A the appropriate activity/occupation code would be 31101 ‘Manufacture of electric motors, generators and transformers’ under ‘Division 31: Manufacture of electrical machinery’ and the other codes to be furnished are as under:

Party 11 - Sukanya Theatre, Mumbai.

The account LT8 of this party has to be listed in BSR-1A. The accounts OD7 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 713 ‘Recreation services’ as the party is engaged in motion picture projection. For the accounts to be listed under BSR-1A the appropriate occupation code is 92109 - ‘Other entertainment activities’ under ‘Division 92: Recreational Cultural and sporting activities’ other codes to be furnished in various columns are decided as under:

Party 12 - Shri S. Shravan, Mumbai.

The only account MT3 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 220 ‘Leather’ and also 391 ‘Micro Manufacturing Enterprise’ as the party is a self employed individual engaged in leather tanning and Male Account BSR-1B item code 911. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 93001.]

Party 13 - Kum. J.M.Bhado, Mumbai.

The only account DL2 of this party shows that the credit limit is less than Rs. 25,000, hence this account would be consolidated with similar accounts in block-1 under BSR-1B item code 520 ‘Retail Trade’ as the party is a flower vendor and Female Account BSR-1B item code 912.

Party 14 - Kamat & Sons, Mumbai.

The only account OD4 of this party would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 400 ‘Construction’ as the party is a building contractor. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 45001]

Note that in this case the amount outstanding is less than Rs.25,000 but the credit limit is greater than 25,000 but less than Rs. 2 lakh, hence the account will be aggregated under similar accounts in block-2 of BSR-1B returns.

Party 15 - Datye Services, Mumbai.

The account LT4 of this party would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 719 ‘Other services’ as the party is engaged in data processing services. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 72301].

The account has become NPA for the last 3 quarters and hence the asset classification is sub-standard - code 2 and this account also must be consolidated against BSR-1B item code 902 ‘Sub-standard assets’.

Party 16 - Smt.M.V. Aghan, Mumbai.

The account MT4 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 872 ‘Purchase of motor vehicles including two wheelers

(other than staff)’ and Female Account BSR-1B item code 912. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 95012].

Party 17 -Dr.(Smt.) C.R. Phantom, Mumbai.

The account LT5 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 711 ‘Professional services’ as the party is a medical practitioner and the loan has been taken to purchase medical equipments. Care: It must be ascertained whether the purchases made are for personal use or for professional use. If it is for professional use it should be classified under ‘professional services’ or else under ‘Personal loans and consumption loans-purchase of consumer durables’ [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code in this case would have been 85102]. The account is a standard asset and must also be aggregated against BSR-1B item code 901 ‘Standard asset’ and Female Account BSR-1B item code 912.

Party 18 - Malad Bank Ltd., Mumbai.

The only account DL4 of this party has to be listed in BSR-1A since the credit limit is over Rs. 2 lakh. Since the party is engaged in banking business and it is a commercial bank; the appropriate occupation code is 65101 ‘Domestic Scheduled Commercial Banks’ under ‘Division 65: Financial intermediation’ other codes to be furnished in various columns are decided as under:

Party 20 - Shri A.K. Accha, Mumbai.

The account MT5 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 340 ‘Other Industries’ and also 391 Micro Manufacturing Enterprise’ as the party is engaged in making clay dolls and credit limit is less than Rs. 25,000 and Male Account BSR-1B item code 911. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 93001].

Party 21 - Maharashtra Gramin Bank Ltd., Thane.

The party is a regional rural bank sponsored by Central Government, one of the nationalised banks and the respective State Government. As the credit limit of the account DL5, for general purpose, is above Rs. 25,000 but not above Rs. 2 lakh, it would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 800 ‘Financial Intermediation’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 65104]. Standard asset.

Party 22 - M/s. Subtronics Ltd., Mumbai.

The party is engaged in manufacturing of electrical switches. The account LT10 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 322 ‘Electrical machinery and goods’ and also 391 ‘Micro Manufacturing Enterprise’. The account is also a standard asset therefore it also must be aggregated with similar accounts under BSR-1B item code 901.

Party 23 - Arvind Electronics Ltd., Mumbai.

The party is engaged in manufacturing electronic articles. The account LT11 has to be listed in BSR-1A and the accounts OD9 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 323 ‘Electronic machinery & goods’. For the account LT11, to be listed under BSR-1A the appropriate occupation code is 32101 -‘Manufacture of all types of electronic goods and components’ under ‘Division 32’ other codes to be furnished in various columns are decided as under:

Party 24 - Bharat Flour Mills, Mumbai.

The account CC15 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 201 ‘Rice mills, flour mills and Dal mills’ and also 392 ‘Small Manufacturing Enterprise’ as the party is flourmill and the credit limit is less than Rs. 25,000. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 15301]. It is a standard asset.

Party 25 - J.K.Printers, Mumbai.

The account MT7 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 280 ‘Printing, Publishing & allied activities’ and also 391 ‘Micro Manufacturing Enterprise’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 22201].

Party 26 - Sahara & Co., Mumbai.

The account CC17 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 510 ‘Wholesale Trade’ and also 753 ‘Medium Service Enterprise’. It is a doubtful asset and therefore, it also must be consolidated at BSR-1B item code 903 ‘ Doubtful assets’.

Party 27 - Shri Krishi Deal, Mumbai.

The party is engaged in retail trade of agricultural implements & machinery and the credit limit of the account is 20,000/-, hence, account CC18 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 199 ‘Indirect Finance to Agriculture’ and Male Account BSR-1B item code 911. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 52303]. Standard asset.

Party 28 - A.K.Chicken, Mumbai.

The account DL7 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 139 ‘Activities allied to agriculture’ as the party is engaged in poultry farming and credit limit is less than Rs. 25,000 and Male Account BSR-1B item code 911. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 01203]. Standard asset.

Party 29 - Shri I.M.Fisherman, Versova, Mumbai.

The account DL8 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 139 ‘Activities allied to agriculture’ as the party is engaged in fishing and credit limit is less than Rs. 25,000 and Male Account BSR-1B item code 911. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 05001]. Standard asset.

Party 30 - Shri Automan, Mumbai.

The account DL9 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 600 ‘Transport and other support services’ as the party is a auto-rickshaw operator and credit limit is less than Rs. 25,000 and Male Account BSR-1B item code 911. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 60203]. Standard asset.

Party 31 - Giant National Limited, Mumbai.

This is a public limited company having diversified fields of production and distribution. There are 3 accounts of this party and each account reflects a specific unit of production. Two units out of the three are situated outside the place where the loan is sanctioned, viz., Mumbai. All the 3 accounts have credit limit over Rs.2 lakh each and hence all the accounts are to be reported individually in BSR-1A.

Party 35 - Maharashtra State Housing Board, Mumbai.

The account LT15 has to be listed in BSR-1A as the credit limit of the account is over Rs. 2 lakh.

The account KCC1 is a ‘Kissan Credit Card’ hence it must be consolidated under BSR-1B item code 120 ‘Other direct finance to agriculture’ and also 191 ‘Kisan Credit Cards - Production’.

The accounts must also be consolidated against BSR-1B item code 903 ‘Doubtful Assets’. Since the party is individual male, the account also must be consolidated against BSR-1B item code 911 ‘Male Accounts’. Category of Borrower is 42.

Party 40 -Tea Farms Limited, Mumbai.


The account LT17 has to be listed in BSR-1A as the credit limit of the account is over Rs. 2 lakh.

Party 47- Ratan Co-operative Stores Ltd. (Authorised Shop No. 3888), Mumbai.

The account CC29 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 520 ‘Retail Trade’.

Party 48 - M/s. P.S. Packaging Pvt.Ltd., Mumbai.

The party is engaged in manufacture of paper boxes. Both the accounts of this party will be consolidated under BSR-1B. The account MT10 would be consolidated with similar accounts and reported in block-2 and the account OD12 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 270 ‘Paper and paper products’ and also 392 ‘Small Manufacturing Enterprise’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 21003].

Party 49 - Rudanti Brick Makers, Kalyan.

The account DL12 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 340 ‘Other Industries’ and also 391 ‘Micro Manufacturing Enterprise’ as the loan is given to brick maker, coming under artisans & craftsman and 911 ‘Male account’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 93001 and category of borrower would have been 03].

Party 50 - Manda Hastakala Udyog.

The party is a village & cottage industry (KVI), hence, the account CC31 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 340 ‘Other Industries’ and also 394 ‘Khadi and Village Industries’.

Party 51 - M/s. Dainik Publishing Co., Mumbai.

Both the account LT23 and OD13 of this party would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 280 ‘Printing, publishing & allied activities’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 22101].

Part 52 - Shri Social Shyam, Chiplun, District Ratnagiri.

The account OD14 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 879 ‘Other personal loans (other than staff)’ and 911 ‘Male account’.

Party 53 - Vohra Mechanicals & Co., Shirdi, District Ahmednagar.

The party is an individual, engaged in repairing work of electrical and diesel machinery. Both the accounts of this party will be reported in BSR-1B. The account OD15 would be consolidated with similar accounts in block-1 and the account MT11 would be consolidated with similar accounts block-2 under BSR-1B item code 714 ‘Repairs & servicing’ and also 391 ‘Micro Service Enterprise’.

Party 54 - Shri Lothar M.K., Staff, Mumbai.

The account LT24 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 861 ‘Staff housing loans’ and 911 ‘Male Account’.

Party 55 - Shilpa Beauty and Health Centre, Malad, Mumbai.

The account CC32 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 719 ‘Other services’. The account must also be consolidated against all female accounts under BSR-1B item code 912 ‘Female Accounts’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 93002].

Party 56 - M/s Kumar Ads., Mumbai

The account DL4 of this party, an advertising agency, would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 719 ‘Other services’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 74301].

Party 57 - M/s. Asna Exporters, Mumbai

The party is a partnership concern, dealing in brass, silver and other metal ornaments, pots and ready-made garments etc. and is engaged in exports thereof, i.e. wholesale/export of handicraft in general. Both the accounts of this party are below 2 lakh and hence they will be listed in BSR-1B. The accounts CC33 & EBP2 would be consolidated with similar accounts in block-2 and block -1 respectively under BSR-1B item code 510 ‘Wholesale Trade’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 51901].

Party 58 - M/s. Shainu Enterprise, Nasik.

The party is proprietary concern engaged in manufacture of washing machines, located at Nasik. The account LT26 has to be listed in BSR-1A and other accounts CC34 & OD17 would be consolidated with similar accounts and reported in block-2 and block-1 respectively, under BSR-1B item code 323 ‘Electronic goods’ and also 393 ‘Medium Service Enterprise’. For the account LT26 to be listed in BSR-1A the appropriate occupation code would be 29301 - ‘Manufacture of domestic appliances n.e.c.’ under ‘Division 29: Manufacture of machinery and equipments n.e.c.’ other codes to be furnished in various columns are decided as under:

Part 59 - Shaadi Jewellers, Mumbai.

The party has availed packaging credit for export of precious stone jewellery. The account PC6 will be consolidated against similar accounts and reported in block-2 under BSR-1B item code 510 ‘Wholesale Trade’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 51301].

Party 60 - Shri L.T.Lone, Thane.

The account LT27 of this party, availing housing loan, would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 871 ‘Other housing loans (other than Staff)’ and 911 ‘Male Account’.

Party 61 - Bhima Pipes and Cement Products Ltd., Kopargaon, District Ahmednagar.

The party is a Small Manufacturing Enterprise engaged in manufacture of pipes and other cement products, hence the account MT12 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 300 ‘Cement & Cement products’ and also 392 ‘Small Manufacturing Enterprise’.

Party 62 - Sahyadri Cold-Storage House, Bhayandar, District Thane.

The account LT29 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 600 ‘Transport and other support services’. [If the accounts were to be listed under BSR-1A (In case the credit limit would have been above Rs. 2 lakh) the appropriate occupation code would have been 63001]. Standard Asset code 901

Party 63. Smt. James Bond, Staff, Mumbai.

The account LT30 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 869 ‘other staff loans’.

Party 68 – Shri Chugh

The account GCC1 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 877 ‘General Credit Cards’.

Party 72 - Latur JLG

The account LT32 will be classified in BSR-1A. The particulars are: