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Date : Apr 10, 2008
IX. Illustrative Examples for BSR-1A and BSR-1B

Standard Bank, Bandra East Branch, Mumbai: List of credit accounts as on March 31, 2008

Sr.No

Party
Number

Name of the Party and Particulars

Account
No.

Details of Account

1

2

3

4

5

1

Party-1:

Mahalaxmi Cotton Mills Ltd Head office at Mumbai and Mills at Solapur, Public Limited company in the private sector

CC1
DL11
CC2
IBD1
IBP1

Cash Credit against pledge
Demand Loan
Cash credit component of the working capital
Inland Documentary Demand Bills discounted
Third Party Cheque Purchased

 

 

 

 

 

2

Party-2:

Vijaydurg Freezing & Scanning Company (Pvt) Ltd. Head office in Mumbai and factory at Vijaydurga. Private Limited Company in the private sector, engaged in fish freezing and canning

LT1
PC1
EBP1
OD1
EBD1

Term loan purchased of freezing plant
Packing Credit
Export Bills Purchased
Clean Overdraft
Exports Bills Discounted

 

 

 

 

 

3

Party-3:

Maharashtra State Electricity Board,
Mumbai, Enersisation of pumpsets

LT2

Term loan for energisation of pumpsets.
(originally sanctioned Rs.50 lakhs.Rs.15 lakhs repaid)

 

 

 

 

 

4

Party-4:

Hindustan Electrical Ltd. Factory located
at jabalpur, Central Govt. Undertaking;
manufactures of transformer, etc.

CC3
CC32
IB 1

Interim Cash Credit to be converted into a term loan Cash Credit against hypothecation
Advance against Import Bills

 

 

 

 

 

5

Party-5:

State Co-op. Marketing Federation, Mumbai A Co-op. Institution engaged in Procurement &distribution of agricultural products,fertilizers, etc.

CC4
IBP2

Cash Credit given for distribution of fertilisers
Inland Bills Purchased given for distribution of fertilizers

 

 

 

 

 

6

Party-6:

Premier Plastics, factory in Mumbai
A Partnership concern with investment in
plant & machinery of plastic articles

LT 3
CC6
IBP 3

Term loan for acquisition of machinery
Cash Credit
Inland Bills Purchased

 

 

 

 

 

7

Party-7:

Shri V.P.Palak, Nasik, an individual
cultivating sugarcane and manufacturing
khandsari/ Gur.

MT1
DL1

Term Loan for digging well and installation of pumpset Crop Loan for cultivation of sugarcane(payments due since last four quarters) CC13 Cash Credit for crushing of sugarcane and manufacture of Khandsari/Gur

8

Party-8:

Mohak Mills Ltd.Mumbai. Public Limited
company in the private sector

CC9
IBD2

Cash Credit against indigenous cotton
Inland Bills discounted

 

 

 

 

 

9

Party-9:

Hotel Raj Ltd. five star hotel in Mumbai
Public Limited Company in the private sector

LT 7
IBP4

Term Loan
Third Party cheque purchased

 

 

 

 

 

10

Party-10:

Edward Nelson & co. Mumbai.
A partnership firm engaged in export of tea and spices

PC2
EBA1
OD6

Packing credit
Export Bills Advanced
Clean Overdraft

 

 

 

 

 

11

Party-11:

Sukanya Theatre, Mumbai
A partnership concern

LT 8
OD 7

Term loan
Overdraft

 

 

 

 

 

12

Party-12:

Shri S.Shravan, Mumbai, Self employed
individual engaged in leather tanning

MT 3

Installment credit (originally sanctioned Rs.6,000 repaid Rs.500)

 

 

 

 

 

13

Party-13:

Kum. J.M.Bhado, Mumbai,
Individual flower vendor.

DL 2

Demand Loan

 

 

 

 

 

14

Party-14:

Kamat & Sons, Mumbai building contractor A Partnership concern

OD 4

Temporary overdraft

 

 

 

 

 

15

Party-15:

Datye Services, Mumbai,
A partnership concern in data processing services

LT 4

Term Loan

 

 

 

 

 

16

Party-16:

Smt.M.V.Aghan, Mumbai,
company executive

MT4

Credit for the purchase of motor cycle, Repayable in 30 monthly installments (Originally sanction Rs.15,000, Repaid Rs.1000)

 

 

 

 

 

17

Party-17:

Dr.(Smt)C.R.Phantom, Mumbai, Dentist

LT 5

Term Loan for purchase of equipment

 

 

 

 

 

18

Party-18:

Malad Bank Ltd, Mumbai,
commercial Bank in Private sector

DL 4

Demand Loan

19

Party-19:

Shri V.B.Methi, Mumbai, Student.

MT 6

Term Loan for pursuing higher education abroad

 

 

 

 

 

20

Party-20:

Shri A.K.Accha, Mumbai, self - employed individual making clay dolls.

MT 5

Term Loan

 

 

 

 

 

21

Party-21:

Maharashtra Gramin Bank Ltd. Thane
Regional Rural Bank

DL 5

Demand Loan

 

 

 

 

 

22

Party-22:

M/s.Subtronics, Mumbai, Proprietary concern with investment of Rs.10 lakhs in plant and machinery, manufacturers of switches, etc.

LT10

Term Loan

 

 

 

 

 

23

Party-23:

Arvind Electronics Ltd., Mumbai,
Private Limited Company,
manufacturing electronic articles.

OD9
LT11

Overdraft
Term Loan

 

 

 

 

 

24

Party-24:

Bharat Flour Mills, Mumbai,
Partnership concern.

CC15

Cash Credit

 

 

 

 

 

25

Party-25:

J.K.Printer, Mumbai, Partnership
concern with investment of Rs.20
lakhs in plant and machinery.

MT7

Term Loan

 

 

 

 

 

26

Party-26:

Sahara & co., Mumbai Proprietary concern dealing in wholesale trade.

CC 17

Cash credit, NPA over 18 months

 

 

 

 

 

27

Party-27:

Shri Krisi Deal, Mumbai, A retail
dealer in agricultural implements.

CC18

Cash Credit

 

 

 

 

 

28

Party-28:

Smt. A. K. Chicken, Mumbai,
Poultry farmer.

DL7

Short-term Loan

 

 

 

 

 

29

Party-29:

Shri I.M. Fisherman, Versova,
Mumbai, Fisherman.

DL8

Short-term Loan

30

Party-30:

Shri Automan, Mumbai,
Auto-rickshaw operator.

DL9

Demand Loan

 

 

 

 

 

31

 

Giant National Ltd., Mumbai, Public
Limited Company in private sector
having diversified fields of production

CC14


LT12

PC4

Cash Credit for the Engineering Division, located in Kottayam, Kerala manufacturing machinery for food & beverages.
Term Loan for purchase of machineries for Paints Division in Mumbai.
Packing Credit for the Cotton Textiles Division, Factory Located in Coimbatore

 

 

 

 

 

32

Party-32:

MMTC Limited Central Government
undertaking engaged in exports
and imports

CC19
PC 5

Cash Credit
Packing Credit

 

 

 

 

 

33

Party-33:

Shri.Home A Lone, Mumbai
An individual

LT 13
PCC 1

Housing Loan
Credit Card

 

 

 

 

 

34

Party-34:

Aparna Co.op. Housing Society Ltd., Mumbai Co-operative Housing Society of the employees of the Standard Bank Ltd.

LT18

Housing Loan

 

 

 

 

 

35

Party-35:

Maharashtra State Housing Board,
Mumbai, State sponsored institution

LT15

Term Loan for financing a housing project - sanctioned Rs. 5 crore; disbursed Rs. 1 crore.

 

 

 

 

 

36

Party-36:

Brihanmumbai Municipal Corporation, Mumbai.

LT16

Term Loan for construction of roads

 

 

 

 

 

37

Party-37:

Maharashtra Tubewell & Minor Irrigation Corp. Mumbai, State Government undertaking

DL10

Working funds for the activities of the Corporation.

 

 

 

 

 

38

Party-38:

Maharashtra State Road Transport
Corporation, Mumbai, State Government undertaking.

LT17

Term Loan for augmenting the bus fleet.

39

Party-39:

Shri T. R. Kissan, Raigad, Farmer
cultivating rice.

LT14
KCC1

Term Loan for purchase of tractor.
Kissan Credit Card

 

 

 

 

 

40

Party-40:

Tea Farms Limited, Head Office in Mumbai, tea gardens and own processing unit at Darjeeling, Private Limited Company engaged in cultivation and processing of tea.

CC21

Cash Credit for cultivation and processing of tea.

 

 

 

 

 

41

Party-41:

Can-Can Tea Limited, Private Limited
Company having tea estates at Nilgiris
engaged in producing raw tea only.

CC22
LT19

Cash Credit for cultivation
Term Loan for development

 

 

 

 

 

42

Party-42:

Mr. Diago Maradona, an American
resident

TC1

Cash Credit encashment of traveler’s cheques by a foreign visitor, A temporary advance to a foreign bank having no branch in India.

 

 

 

 

 

43

Party-43:

Steel India Ltd. Factory located at Akola, Head Office at Mumbai,
A joint Sector Company

CC24
OD8
LT20
CIDD1

Cash Credit
Overdraft
Term Loan
Advance against duty draw back scheme

 

 

 

 

 

44

Party-44:

M/s Shamji Velji, Mumbai, Dealers in
general merchandise

CC25
IBP 5

Cash Credit against pledge of goods
Bills purchased facility against book debts

 

 

 

 

 

45

Party-45:

M/s A. Ration Mumbai Authirised
ration shop No.3753

CC 26

Cash Credit

 

 

 

 

 

46

Party-46:

Janata Consumer Co-operative Stores Ltd. Mumbai dealing in general merchandise

CC28
LT22
IBP6

Cash Credit - hypothecation of goods
Term Loan for purchase of delivery van (Hyp.)
Bills purchased facility against book debts

 

 

 

 

 

47

Party-47:

Ratan Co-operative Stores Ltd.
Mumbai - Authorised ration shop No. 3888

CC29

Cash Credit

48

Party-48:

M/s P.S. Packaging Pvt. Ltd., Mumbai,
Manufacturing paper boxes

MT10
OD12

Term Loan
Overdraft

 

 

 

 

 

49

Party-49:

Rudanti Brick Makers, Kalyan,
Self-employed activity coming under
artisans/craftsmen

DL12

Demand Loan

 

 

 

 

 

50

Party-50:

Manda Hastakala Udyog, Mumbai (KVI)

DD31

Cash Credit

 

 

 

 

 

51

Party-51:

M/s Dainik Publishing Co. Mumbai
Publishers of a daily newspaper.

LT23
OD13

Term Loan
Overdraft

 

 

 

 

 

52

Party-52:

Shri Social Shyam, Mumbai loan for
social ceremony

OD14

Overdraft

 

 

 

 

 

53

Party-53:

Vohra Mech. & Co. Shirdi - Shri S. Vohra,
an individual engaged in repair work such as
repairs of electrical and diesel machinery

OD15
MT11

Overdraft
Term Loan

 

 

 

 

 

54

Party-54:

Shri Lothar M.K., Staff
for housing purpose at Mumbai

LT24

Term Loan

 

 

 

 

 

55

Party-55:

Shilpa Beauty and Health Centre
Malad, Mumbai, Ms Shilpa an individual
starting a beauty parlour

CC32

Cash Credit

 

 

 

 

 

56

Party-56:

M/s. Kumar Ads., Mumbai, An advertising
agency.

DL13

Demand Loan

 

 

 

 

 

57

Party-57:

M/s ASNA Exporters - exporters of brass,
silver and other metal ornaments,
pots and idols, etc.

CC33
EBP2

Cash Credit against hypothecation of stock
Export Bills Purchased

58

Party-58:

M/s. Shainu Enterprises, Nasik
Manufacturers of washing machines

LT26
CC34
OD17

Term Loan
Cash Credit
Overdraft

 

 

 

 

 

59

Party-59:

Shaadi Jewellers, Mumbai

PC6

Packing Credit for export of precious stone jewellery

 

 

 

 

 

60

Party-60:

Shri.L.T.Lone, Thane

LT 27

Long -term Loan for housing under NHB Scheme

 

 

 

 

 

61

Party-61:

Bhima Pipes and Cement Produces Ltd., Kopargaon, Dist. T`hane

MT12

Advance against hypothecation of stock of pipes and cement sheets etc. at Kopargaon

 

 

 

 

 

62

Party-62:

Sahyadri Cold-Storage House,
Bhayander, Dist. Thane.

LT29

Long-term Loan for installation of chilling plant

 

 

 

 

 

63

Party-63:

Smt. James Bond, Mumbai Staff

LT30

Term Loan for purchase of TV, Washing machine, household articles, etc.

 

 

 

 

 

64

Party-64:

Smt. Mandrake, Mumbai

MT13

Term loan for marriage of daughter against FDR

 

 

 

 

 

65

Party-65:

Shri H. Ram, Nasik
a/c holder of KCC- Investment

KCC2

Kisan Credit Card for Investment

 

 

 

 

 

66

Party-66:

Smt. T. Prabha
a/c holder of KCC- Production

KCC3

Kisan Credit Card for Production

 

 

 

 

 

67

Party-67:

Shri A. Sharma
a/c holder of KCC- Production

KCC4

Kisan Credit Card for Production

 

 

 

 

 

68

Party-68:

Shri A.P.Chugh

GCC1

General Credit Card

 

 

 

 

 

69

Party-69:

Shri P. Sinha, engaged in repair and
maintenance of electronic items,
Swaorojgar Credit Card

OCC2

Other Credit Card

 

 

 

 

 

70

Party-70:

M/s Tamil Bicycles Corporation Ltd., Chennai Corporate Credit Card

OCC3

Other Credit Card - Corporate Credit Card

 

 

 

 

 

71

Party-71:

Agri SHG, Nasik

CC35

Onward lending to member farmers for agriculture purpose

 

 

Women Self Help Group- Direct loan from SCB

LT31

Onward lending to member farmers for general purpose

 

 

 

 

 

72

Party-72:

Latur JLG
Engaged in Poultry Farming

LT32

Poultry Farming

 

 

 

 

 

73

Party-73:

Bee SHG, Latur
Other Self Help Group

MT14

Onward lending to members through an MFI



Standard Bank, Bandra East Branch, Mumbai : Detailed codes of credit accounts as on March 31, 2008

Sr.
No

Party
Number

Account
No.

Organi-
sation

Category
of Borrower

Secured (S)
Un-Secured (U)

Fixed (F)/
Floating (L)
Interest

Rate
of Interest(%)

Credit
Limit
(Rs.)

Outstanding
(Ledger
Balance) (Rs.)

Included in
BSR-1A/
BSR-1B

1

2

3

4

5

6

7

8

9

10

11

1

Party-1:

CC1

32

19

S

F

13.50

8,00,000

4,50,725

1A

 

 

DL11

32

19

S

F

14.50

7,00,00,000

1,60,10,000

1A

 

 

CC2

32

19

S

F

14.50

2,50,00,000

2,00,99,827

1A

 

 

IBD1

32

19

S

F

-

10,00,000

9,08,422

1A

 

 

IBP1

32

19

S

F

-

30,000

18,676

1B

2

Party-2:

LT1

32

12

S

F

15.00

1,95,000

1,97,560

1B

 

 

PC1

32

12

S

F

15.50

2,00,000

Nil

1B

 

 

EBP1

32

12

S

F

-

6,00,000

4,56,732

1A

 

 

OD1

32

12

S

F

16.00

18,000

14,832

1B

 

 

EBD1

32

12

S

F

-

4,00,000

852

1A

3

Party-3:

LT2

16

99

S

F

12.00

35,00,000

35,00,000

1A

4

Party-4:

CC3

16

12

S

F

15.00

25,00,000

16,80,000

1A

 

 

CC32

16

12

S

F

15.00

5,20,000

Nil

1A

 

 

IB 1

16

12

S

F

-

2,00,000

88,000

1B

5

Party-5:

CC4

24

33

S

F

14.50

2,50,000

CR 86,946

1A

 

 

IBP2

24

33

S

F

-

10,00,000

Nil

1A

6

Party-6:

LT 3

53

11

S

L

14.00

2,50,000

1,48,000

1A

 

 

CC6

53

11

U

L

14.50

1,75,000

5,000

1B

 

 

IBP 3

53

11

U

L

-

2,50,000

50,092

1A

7

Party-7:

MT1

41

45

S

F

14.50

17,000

17,000

1B

 

 

DL1

41

45

S

F

12.50

38,000

12,800

1B

 

 

CC13

41

45

S

F

16.00

45,000

8,000

1B

8

Party-8:

CC9

32

12

S

F

15.00

10,00,000

9,86,437

1A

 

 

IBD2

32

12

S

F

-

30,00,000

28,87,736

1A

9

Party-9:

LT 7

32

99

S

F

15.00

4,00,000

4,05,000

1A

 

 

IBP4

32

99

S

F

-

58,000

28,000

1B

10

Party-10:

PC2

53

33

S

L

13.50

2,00,000

8,000

1B

 

 

EBA1

53

33

S

L

-

20,00,000

19,86,664

1A

 

 

OD6

53

33

S

L

14.00

35,000

CR 1,840

1B

11

Party-11:

LT 8

53

99

S

F

14.00

5,50,000

5,50,000

1A

 

 

OD 7

53

99

S

F

13.50

19,000

8,999

1B

12

Party-12:

MT 3

41

03

U

F

14.00

5,500

5,500

1B

13

Party-13:

DL 2

42

99

U

F

4.00

1,195

1,195

1B

14

Party-14:

OD 4

53

99

S

F

16.00

42,000

9,812

1B

15

Party-15:

LT 4

53

99

S

F

15.00

50,000

55,000

1B

16

Party-16:

MT4

42

99

S

L

14.00

14,000

14,000

1B

17

Party-17:

LT 5

42

99

S

L

15.00

1,00,000

64,000

1B

18

Party-18:

DL 4

31

99

S

F

15.00

3,00,000

64,000

1A

19

Party-19:

MT 6

42

99

S

F

14.00

30,000

15,000

1B

20

Party-20:

MT 5

41

99

S

F

13.00

5,000

5,000

1B

21

Party-21:

DL 5

15

99

S

F

14.00

50,000

19,000

1B

22

Party-22:

LT10

51

05

U

L

14.00

20,000

17,960

1B

23

Party-23:

OD9

32

19

S

F

16.00

80,000

16,550

1B

 

 

LT11

32

19

S

F

15.00

4,00,000

45,353

1A

24

Party-24:

CC15

53

11

S

F

16.00

10,000

9,600

1B

25

Party-25:

MT7

53

05

S

F

15.00

17,000

17,000

1B

26

Party-26:

CC 17

51

03

S

F

16.50

9,000

8,500

1B

27

Party-27:

CC18

41

99

S

F

14.50

20,000

14,340

1B

 

 

 

 

 

 

 

 

 

 

 

28

Party-28:

DL7

42

42

U

F

4.00

15,000

1,900

1B

 

 

 

 

 

 

 

 

 

 

 

29

Party-29:

DL8

41

99

S

F

4.00

10,000

7,000

1B

 

 

 

 

 

 

 

 

 

 

 

30

Party-30:

DL9

41

99

S

F

4.00

5,000

950

1B

 

 

 

 

 

 

 

 

 

 

 

31

Party-31:

CC14

32

19

S

L

15.00

1,00,00,000

95,00,007

1A

 

 

LT12

32

19

S

L

14.00

75,00,000

75,00,000

1A

 

 

PC4

32

19

S

L

11.00

40,00,000

26,55,650

1A

32

Party-32:

CC19

16

39

S

F

14.00

3,50,00,000

26,007

1A

 

 

PC 5

16

39

S

F

13.50

2,00,00,000,

1,77,29,000

1A

 

 

 

 

 

 

 

 

 

 

 

33

Party-33:

LT 13

41

99

S

F

12.00

1,00,000

67,500

1B

 

 

PCC 1

41

99

S

F

24.00

30,000

25,600

1B

 

 

 

 

 

 

 

 

 

 

 

34

Party-34:

LT18

24

99

S

L

4.00

6,27,450

5,86,900

1A

 

 

 

 

 

 

 

 

 

 

 

35

Party-35:

LT15

16

99

U

F

13.00

5,00,00,000

1,00,00,000

1A

 

 

 

 

 

 

 

 

 

 

 

36

Party-36:

LT16

14

99

U

F

12.00

15,00,000

8,00,000

1A

 

 

 

 

 

 

 

 

 

 

 

37

Party-37:

DL10

13

99

U

F

14.00

3,50,000

2,75,343

1A

 

 

 

 

 

 

 

 

 

 

 

38

Party-38:

LT17

16

39

S

F

14.50

10,00,000

8,79,243

1A

 

 

 

 

 

 

 

 

 

 

 

39

Party-39:

LT14

41

42

S

F

12.00

60,000

78,000

1B

 

 

KCC1

41

42

S

F

10.00

50,000

525

1B

 

 

 

 

 

 

 

 

 

 

 

40

Party-40:

CC21

32

49

S

F

15.00

25,00,000

15,90,843

1A

 

 

 

 

 

 

 

 

 

 

 

41

Party-41:

CC22

32

49

S

F

14.00

3,00,000

2,90,000

1A

 

 

LT19

32

12

S

F

15.00

12,00,000

10,90,000

1A

 

 

 

 

 

 

 

 

 

 

 

42

Party-42:

TC1

41

99

S

F

12.00

3,00,000

3,00,000

1A

43

Party-43:

CC24

32

19

S

F

15.00

2,00,000

2,00,000

1B

 

 

OD8

32

19

S

F

15.00

15,00,000

15,00,000

1A

 

 

LT20

32

19

S

F

15.00

25,00,000

25,00,000

1A

 

 

CIDD1

32

19

S

F

15.00

25,00,000

25,00,000

1A

 

 

 

 

 

 

 

 

 

 

 

44

Party-44:

CC25

53

33

S

F

15.00

24,000

15,505.00

1B

 

 

IBP 5

53

33

S

F

-

15,000

Nil

1B

 

 

 

 

 

 

 

 

 

 

 

45

Party-45:

CC 26

53

99

S

F

15.00

20,000

11,000

1B

 

 

 

 

 

 

 

 

 

 

 

46

Party-46:

CC28

24

99

S

F

15.00

20,000

5,000

1B

 

 

LT22

24

99

S

F

15.00

90,000

86,900

1B

 

 

IBP6

24

99

S

F

-

10,000

10,000

1B

 

 

 

 

 

 

 

 

 

 

 

47

Party-47:

CC29

24

99

S

F

15.00

15,000

8,000

1B

 

 

 

 

 

 

 

 

 

 

 

48

Party-48:

MT10

53

11

S

F

13.50

2,00,000

1,90,050

1B

 

 

OD12

53

11

S

F

14.50

24,000

22,800

1B

 

 

 

 

 

 

 

 

 

 

 

49

Party-49:

DL12

41

03

S

F

12.50

50,000

45,050

1B

 

 

 

 

 

 

 

 

 

 

 

50

Party-50:

DD31

53

29

S

F

12.50

15,000

14,500

1B

 

 

 

 

 

 

 

 

 

 

 

51

Party-51:

LT23

51

99

S

F

14.00

1,00,000

1,00,000

1B

 

 

OD13

51

99

S

F

16.00

50,000

25,050

1B

 

 

 

 

 

 

 

 

 

 

 

52

Party-52:

OD14

41

99

S

F

14.00

20,000

10,855

1B

 

 

 

 

 

 

 

 

 

 

 

53

Party-53:

OD15

51

05

S

F

16.00

14,000

10857

1B

 

 

MT11

51

05

U

L

15.00

35,000

35,000

1B

 

 

 

 

 

 

 

 

 

 

 

54

Party-54:

LT24

41

99

S

L

4.00

1,00,000

1,00,000

1B

 

 

 

 

 

 

 

 

 

 

 

55

Party-55:

CC32

42

99

S

F

15.00

20,000

18,500

1B

 

 

 

 

 

 

 

 

 

 

 

56

Party-56:

DL13

51

99

S

F

15.00

40,000

40,000

1B

 

 

 

 

 

 

 

 

 

 

 

57

Party-57:

CC33

53

99

S

F

15.00

50,000

50,000

1B

 

 

EBP2

53

99

S

F

16.00

20,000

20,000

1B

 

 

 

 

 

 

 

 

 

 

 

58

Party-58:

LT26

53

12

S

F

15.00

10,00,000

10,00,000

1A

 

 

CC34

53

12

S

F

15.00

1,00,000

1,00,000

1B

 

 

OD17

53

12

S

F

15.00

10,000

10,000

1B

 

 

 

 

 

 

 

 

 

 

 

59

Party-59:

PC6

51

99

S

L

11.50

1,50,000

85,515

1B

 

 

 

 

 

 

 

 

 

 

 

60

Party-60:

LT 27

41

99

S

L

12.50

90,000

90,000

1B

 

 

 

 

 

 

 

 

 

 

 

61

Party-61:

MT12

32

11

S

L

14.00

1,40,000

1,25,000

1B

 

 

 

 

 

 

 

 

 

 

 

62

Party-62:

LT29

51

12

S

L

14.00

75,000

70,000

1B

 

 

 

 

 

 

 

 

 

 

 

63

Party-63:

LT30

42

99

U

L

10.00

16,000

16,000

1B

 

 

 

 

 

 

 

 

 

 

 

64

Party-64:

MT13

42

99

S

F

16.00

60,000

60,000

1B

 

 

 

 

 

 

 

 

 

 

 

65

Party-65:

KCC2

41

41

U

F

10.00

50,000

40,000

1B

 

 

 

 

 

 

 

 

 

 

 

66

Party-66:

KCC3

42

42

U

F

9.00

25,000

22,000

1B

 

 

 

 

 

 

 

 

 

 

 

67

Party-67:

KCC4

41

42

U

F

9.00

25,000

22,000

1B

 

 

 

 

 

 

 

 

 

 

 

68

Party-68:

GCC1

41

99

U

F

9.00

20,000

20,000

1B

 

 

 

 

 

 

 

 

 

 

 

69

Party-69:

OCC2

41

31

U

F

9.00

20,000

20,000

1B

 

 

 

 

 

 

 

 

 

 

 

70

Party-70:

OCC3

32

19

U

F

12.00

500,000

200,000

1A

 

 

 

 

 

 

 

 

 

 

 

71

Party-71:

CC35

61

99

S

F

10.00

300,000

100,000

1A

 

 

LT31

61

99

S

F

11.00

250,000

200,000

1A

 

 

 

 

 

 

 

 

 

 

 

72

Party-72:

LT32

54

45

U

F

12.00

400,000

200,000

1A

 

 

 

 

 

 

 

 

 

 

 

73

Party-73:

MT14

66

99

U

F

14.00

600,000

500,000

1A

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 :

Type of Account

Code

 

i)

Cash Credits (CC)

10

- 24 Illustrative Examples

ii)

Overdrafts (OD)

20

- 11 Illustrative Examples.

iii)

Demand Loans (DL)

30

- 11 Illustrative Examples.

iv)

Credit Cards (KCC, GCC, OCC, PCC)

31-34

- 7 Illustrative Examples

v)

Medium-term Loans (MT)

41

- 10 Illustrative Examples

vi)

Long-term Loans (LT)

42

- 26 Illustrative Examples

vii)

Packing Credits (PC)

50

- 5 Illustrative Examples

ix)

Export Bills Purchased (EBP)

61

- 2 Illustrative Examples

ix)

Export Bills Discounted (EBD)

62

- 1 Illustrative Examples

x)

Export Bills Advanced (EBA)

62

- 1 Illustrative Examples

xi)

Advance against Export Cash Incentive

 

 

 

and Duty Drawback Claims (CIDD)

64

- 1 Illustrative Examples

xii)

Inland Bills Purchased (IBP)

71

- 6 Illustrative Examples

xiii)

Inland Bills Discounted (IBD)

72

- 2 Illustrative Examples

xiv)

Advance against Import Bills (IB)

80

- 1 Illustrative Examples

xv)

Foreign currency cheques/TCs/ DDs/TTs

90

- 1 Illustrative Examples

 

(EB)/MT purchased

 

 

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

  • Since the loans are utilised for the mill, which is located in urban area of Solapur (though the borrowing by the Head Office of the company took place in Mumbai), the district code would be that of Solapur (610) and population group code for utilisation of credit will be 3 (urban).


  • As it is a non-financial company in the private sector, the appropriate organisation code is 32.

  • The occupation code will be under manufacture of Textiles and hence the correct code would be 17101- cotton textile.

  • The company is large-scale industry, the category of borrower code will be 19 ‘Large Manufacturing Enterprise’.

  • The code number for type of account would vary in accordance with the nature of account. Please note that though there aretwo separate cash credit accounts sanctioned to this party (against pledge and against hypothecation). Both accounts are given the same code (10) as the difference between the two is in the nature of the security.

  • Since the borrowal accounts of the party are in order, the asset classification code for all the accounts will be 1.
  • 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

  • District code for utilisation of credit will be 607 as the borrowings are utilised by the factory at Vijaydurg (rural area) in the Sindhudurg district, the district code of Sindhudurg is 607.

  • Population group code for utilisation of credit will be 1 (rural).


  • Organisation code is 32 (non-financial company).


  • As the unit is engaged in freezing and canning of fish, the appropriate occupation code 15102 - Fish processing, canning, freezing and preservation.


  • The category of borrower code is 12 ‘Medium Manufacturing Enterprise’.


  • The type of account code would vary in accordance with the nature of account.

    Since the borrowal accounts of the party are in order, the asset classification code for all the accounts will be 1.

    Party 3 - Maharashtra State Electricity Board

  • Since energisation of pumpsets is a programme carried out in several districts, the district code in this case cannot be precise. In such cases, if it is not possible to identify the district where major portion is utilised, the district code of the centre where the account is operated is to be used. Hence the district code for utilisation of credit is 600 (Mumbai) and the appropriate population group code is 4.


  • As a Public Non-Financial government entity, the type of organisation code would be 16.


  • The occupation code has to be found under Division 40 : Electricity, Gas, Steam and hot water supply. The appropriate code is 40102-Energisation of pumpsets/wells.


  • The category of borrower code would be 99 ‘Others’.


  • The original credit limit of the long term loan was Rs. 50 lakhs. Since Rs.15 lakhs have been repaid, the operative limit is Rs. 35 lakhs, which is the figure to be recorded in the column for credit limit.


  • Because of the satisfactory status of the account, the appropriate asset classification code is 1.
  • 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:

  • As the factory is in Jabalpur (urban area), the appropriate district code for utilisation of credit is 710 and population group code for utilisation of credit is 3.


  • Being a Central Government non-financial commercial undertaking, the type of organisation code is 16.

  • Type of Account code for account CC3: Please note that though the interim cash credit is entered in the cash credit ledgers (and given the account number CC3), it has to be treated as a term-loan as the same is to be converted into a long term-loan in due course. The appropriate type of account code is 42. For the other account CC32 it will be usual code for cash credit i.e. 10.

  • The category of borrower code is 12 ‘Medium Manufacturing Enterprise’ and the asset classification code of the account is 1 for all the accounts.


  • Party 5 - State Co-operative Marketing Federation

  • Both the account CC4 & IBP2 of this party have to be listed in BSR-1A. The ‘Distribution of fertilizer’ comes under BSR-1A occupation code 51403. Other codes to be furnished are decided as under:


  • As in the case of the Electricity Board account, it is not possible to be precise about the district of utilisation of the loan since distribution of fertilizers (the purpose for which the loan is taken) will be done in a number of districts, therefore, we can treat place of sanction of credit as place of utilisation in such cases. Hence, the appropriate district code of utilisation of credit to be used is that of Mumbai (600), where the account is operated. The population group code of utilisation of credit will be 4.


  • The appropriate organisation code is that of non-financial Co-operative Sector 24, since this is a co-operative institution.


  • The appropriate occupation code will be under Wholesale Trade. The appropriate code is 51403 - Fertilizers (including advances granted for distribution of fertilizers) and the category of borrower is 33 ‘Medium Service Enterprise’.


  • Against the account IBP2, the amount outstanding is nil. Care should be taken to indicate this with a dash ‘__’ under the amount outstanding and entered as zero (0) in the data file.

  • The cash credit account CC4 is in credit balance to the extent of Rs. 86,946.87. Under the column amount outstanding, a dash ‘__’ should be indicated and the credit balance of Rs. 86,946 should not be entered [Do not enter the amount as -87 in the amount outstanding (in thousands of Rupees) column]. Also the letters ‘CR’ will have to be entered in the remarks column to indicate credit balance.

    Note: In the data submitted in soft form sent 0 (zero) should be shown in the amount outstanding column and not -87. Similarly 0 should be used instead of ‘Nil’ or ‘-‘.

  • The asset classification code for the account is 1.

    Party 6 - Premier Plastics

    The accounts LT3 & IBP3 of this party have to be listed in BSR-1A. The account CC6 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 240 ‘Rubber, Plastic and their products’ and also 393 ‘Medium Manufacturing Enterprise’. For the accounts to be listed under BSR-1A the codes to be furnished in various columns are decided as under:

  • The factory is located in Mumbai, the district code is 600 and population group code 4.


  • As this is a partnership firm, the appropriate organisation code is 53.


  • The occupation code has to be found under Manufacturing Industries in the ‘Division 25: Manufacture of rubber and plastic products’. The appropriate code is 25201 -Manufacture of plastic products. [For information only: if the major activity of the factory would have been ‘manufacture of plastic in primary form’ the appropriate code would have been 24104 found under ‘Division 24: Manufacture of chemical and chemical products’]


  • All the accounts relate the category of borrower code 11 ‘Small Manufacturing Enterprise’.


  • The asset classification code of the account is 1.


  • Party No. 7 — Shri V. P. Palak

  • All the accounts viz. MT1, DL1 & CC13 of this party would be consolidated with similar accounts and reported in BSR-1B.


  • The term loan (account number MT1) given to this party is less than Rs.25,000 and hence it should be listed in BSR-1B under block-1. The remaining two accounts should be reported in block-2.


  • Demand loan (DL1) is for cultivation of sugarcane and cash credit (CC13) is for crushing of sugarcane and manufacture of Khandsari/Gur respectively. The BSR-1A occupation code for the account DL1 is found under Agriculture and Allied Activities and the appropriate code is 01104 - growing of sugarcane. Similarly, the occupation code for the account CC13 is to be found under Food manufacturing and other processing industries and the appropriate code is 15403 - Manufacture of indigenous sugar, ‘Boora’, ‘Gur’ and Khandsari. The loan under account MT1 is taken for digging of well and installation of pumpsets the appropriate BSR-1A occupation code can be found under ‘Other direct finance to agriculture’ as 01154- Farm irrigation. The equivalent BSR-1B item code can be found from the relationship table as 103 for 01104, 120 for 01154 and 209 for 15403.

  • The appropriate asset classification will be 2 for all the accounts. And all the accounts should also be aggregated as sub-standard assets under BSR-1B item code 902 and Male Account BSR-1B item code 911.


  • Party 8 - Mohak Mills Ltd., Mumbai

  • Both the accounts CC9 & IBD2 of this party have to be listed in BSR-1A.


  • The mill is located in Mumbai, the district code for utilisation of credit is 600 and population group code for utilisation of credit is 4.


  • The mill is a non-financial private sector company, the appropriate organisation code is 32.


  • Being a mill engaged in cotton textiles, the appropriate occupation code is 17101.


  • The appropriate category of borrower code is 12 ‘Medium Manufacturing Enterprise’.


  • The party is a sick unit and is under nursing programme, and the appropriate asset classification code would be 2 for all the accounts.


  • Party 9 - Hotel Raj Ltd., Mumbai.

    The accounts LT7 of this party have to be listed in BSR-1A. The account IBP4 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 712 ‘Hotels & restaurants’. For the accounts to be listed under BSR-1A the appropriate occupation code is 55101 - ‘Hotels, Motels and Resorts’ under ‘Division 55: Hotels and restaurants’ other codes to be furnished in various columns are decided as under:

  • The hotel is located in Mumbai, the district code is 600 and population group code 4.


  • The type of account code for LT7 is 42 ‘Long Term Loans’.


  • The organisation code is 32 as it is a non-financial public limited company.


  • The category of borrower code is 99 ‘Others’.


  • The asset classification of the borrowal accounts is 1.


  • Party 10 - Edward Nelson & Co., Mumbai


  • The account EBA1 of this party has to be listed in BSR-1A. The accounts PC2 & OD6 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 510 ‘Wholesale Trade’ as the party is an export house dealing in tea and spices and also 753 ‘Medium Service Enterprise’. Further the account OD6 is in credit balance again it must be remembered that the amount outstanding must be treated as 0 (zero) while consolidating it with other similar accounts in BSR-1B. For the accounts to be listed under BSR-1A the appropriate occupation code is 51204 - ‘Food and beverages’ under ‘Division 51: Wholesale Trade and Commission Trade (Except Motor Vehicles and Motorcycles)’ other codes to be furnished in various columns are decided as under:


  • The company is located in Mumbai, hence, the district code for utilisation of credit is 600 and population group code is 4.


  • As it is a partnership concern, the organisation code is 53.


  • The category of borrower code is 33 ‘Medium Service Enterprise’.


  • The asset classification code of all the accounts is 1.
  • 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:

  • The theatre is located in Mumbai, hence, the appropriate district code for utilisation of credit is 600 and population group code is 4.


  • The organisation code is 53 (Partnership).


  • The category of borrower code is 99.


  • As there are occasional irregularities on the part of the borrower, the appropriate asset classification will be 2.
  • 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:

  • The bank is located in Mumbai, hence, the appropriate district code for utilisation of credit is 600 and population group code is 4.


  • The organisation code applicable here is 31 as it is a financial public limited company in the private sector.


  • The category of borrower code is 99 and the asset classification code is 1.


  • Party 19 - Shri V. B. Methi, Mumbai.

    The account MT6 of this party would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 874 ‘Educational’ as the party is a student availing the loan for pursuit of studies 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 95014]. The account is a standard asset.

    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:

  • Mumbai based company, hence, the appropriate district code for utilisation of credit is 600 and population group code is 4.


  • The organisation code is 32.


  • The category of borrower is 19 and the asset classification is 1.
  • 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.

  • The district codes for utilisation of credit for the account CC14 & PC 4 would be 968 (Kottayam, Kerala) and 920 (Coimbatore, Tamil Nadu), respectively as the units are situated outside Mumbai and for the account number LT12 the district code for utilisation of credit will be 600 as it is utilised for a unit located in Mumbai itself.


  • The population group codes for utilisation of credit will be 2, 3 and 4 for the accounts CC14, PC4 and LT12 respectively.


  • The company is non-financial in the private sector. Hence, the appropriate organisation code is 32.


  • The occupation code for the account CC14 and would be 29204 ‘Manufacture of machinery for food (rice, sugar, flourmill etc.); beverages (tea, coffee machinery etc.) and tobacco processing’


  • Occupation code for the account LT12 would be 24202 as the unit is engaged in manufacture of paints.


  • Occupation code for the account PC 4 would be 17101 as the unit is engaged in manufacture of cotton textile.


  • Category of borrower code is 19 and the asset classification is 1 for all the accounts.


  • Party 32 - M M T C Limited.

    A company owned by the Central Government, which is engaged in exports and imports. Both the account viz. CC19 and PC5 have credit limit above Rs. 2 lakh and hence both the accounts will have to be listed in BSR-1A.

  • The appropriate organisation code is 16.


  • The district, population group codes for utilisation of credit is 600 and 4 respectively.


  • As the firm is dealing in exports and imports trading only, the appropriate activity/ occupation code under ‘Division 51: Wholesale Trade and Commission trade (Except of Motor Vehicles and motorcycles)’ would be 51909 ‘Other wholesale trade not elsewhere classified’.


  • The category of borrower code would be 39 and the asset classification code would be 1 for both the accounts.


  • Party 33 - Shri Home A. Lone, Mumbai.

    The party is an individual, who has taken a loan of Rs. 1 lakh for construction of a house (account LT13) and possesses a credit card from this bank with a credit limit of Rs. 30,000 (account OCC1). Hence, both the accounts have to be consolidated with similar accounts and reported in block-2 under BSR-1B item code 871 ‘Housing loan (Other than staff)’ and 878 ‘Personal Credit Card (Other than Staff)’ respectively and also Male Account BSR-1B item code 911.

    Party 34 - Aparna Co-operative Housing Society Ltd., Mumbai.

    A co-operative housing society formed for the purpose of constructing a building for the staff of the Standard Bank. The account LT18 has to be listed in BSR-1A.

  • District code for utilisation of credit is 600 and the population group code is 4.


  • Appropriate organisation and occupation codes for this account would be 24 ‘Cooperative sector’ and 95001 ‘Staff housing loans’, respectively.


  • The category of borrower code and asset classification code is 99 and 1 respectively.
  • 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.

  • Since the place of utilisation of the credit in this case can not be ascertained the codes for the place of sanction of credit should furnished for the same and hence the district code for utilisation of credit is 600 and population group code is 4.


  • It is a non-financial public sector company so the appropriate organisation code would be 16.


  • Since the Housing Board’s activity is to provide housing facility to the people and as such, it is to be classified under Indirect Finance to Housing Sector. Appropriate occupation code for this account would be 65935.


  • Appropriate category of borrower code is 99.


  • The asset classification code is 1.


  • Party 36 - Brihanmumbai Municipal Corporation, Mumbai.

    The account LT16 has to be listed in BSR-1A as the credit limit of the account is over Rs. 2 lakh.

  • The district code for utilisation of credit is 600 and population group code is 4.


  • It is a local authority and so the appropriate organisation code would be 14.


  • Term loan is provided for construction of roads, which is an infrastructure construction activity, but since it is taken by the local body whose main occupation is not a construction activity but public utility service, therefore, the appropriate occupation code would be 75001 - Public Utilities.


  • Appropriate category of borrower code is 99.


  • The asset classification code is 1.


  • Party 37 - Maharashtra Tube-Well and Minor Irrigation Corporation, Mumbai.

    The account DL10 has to be listed in BSR-1A as the credit limit of the account is over Rs. 2 lakh.

    Since the provision of tube-well and minor irrigation is taken up in several districts of the Maharashtra State, the district code for utilisation of credit in this case cannot be precise; therefore, the place of sanction can be treated to be as place of utilisation. Hence, the appropriate district code for utilisation of credit is 600 (Mumbai) and population group code is 4.

  • It is a State Government departmental undertaking and hence the appropriate organisation code would be 13.


  • As the corporation’s activity is to implement irrigation scheme for the development of agriculture, the appropriate occupation code would be 01182. This would be a type of indirect finance to agriculture with category of borrower code as 99.


  • The asset classification would be 1.


  • Party 38 - Maharashtra State Road Transport Corporation, Mumbai.

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

  • Again the state transport service is for entire Maharashtra State, therefore, the place of sanction can be treated to be as place of utilisation. Hence, the appropriate district code for utilisation of credit is 600 (Mumbai) and population group code is 4.


  • It is a public non-financial non-departmental commercial undertaking and hence the appropriate organisation code would be 16.


  • As the corporation’s activity is to provide passenger transport service which is schedule, hence the appropriate occupation code would be 60201 ‘Scheduled passenger land transport’.


  • The category of borrower code is 99.


  • The asset classification code would be 1.


  • Party 39 - Shri T.R.Kissan, Uran, (Raigad District).

    Both the accounts LT14 & KCC1 of this party would be consolidated with similar accounts and reported in block-2 under BSR-1B.
    The account LT14 is a term loan for purchase of tractor, which is a direct finance to agriculture and hence it must be consolidated under BSR-1B item code 120 ‘Other direct finance to agriculture’. [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 01151].

    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.

  • Since the credit is to be used at Darjeeling (rural area), the district code would be 132 and population group code is 1.


  • The company is non-financial in private sector and hence the appropriate organisation code would be 32.


  • As the company is engaged in cultivation of tea and also in processing of tea, the appropriate occupation code would be 01121 ‘Growing of tea or mate leaves by tea estates/gardens (with or without own processing unit)’.


  • The category of borrower code is 49.


  • The asset classification code is 1.


  • Party 41 - Can Can Tea Limited, Mumbai.

    Both the accounts CC22 & LT19 are to be listed in BSR-1A as the credit limit of the account is over Rs. 2 lakh.

  • Since the credit is to be used at Nilgiris (rural area), the district code for utilisation of credit would be 918 and population group code is 1.


  • The company is non-financial in private sector and hence the appropriate organisation code would be 32.


  • As the company is engaged in only cultivation of tea and does not have its own processing unit, the appropriate occupation code would be 01121 ‘Growing of tea or mate leaves by tea estates/gardens (with or without own processing unit)’.


  • The category of borrower code is 49.


  • The asset classification code is 1 for both the accounts.


  • Party 42 - Mr. Diago Maradona.

    The party, an American resident, being a tourist may visit many places in India. As the cheque is encashed at Mumbai, appropriate district code for utilisation of credit would be 600 and population group code is 4.

  • The appropriate organisation code would be 81 ‘Non-Resident’ and the appropriate type of account code 90 ‘Foreign Currency Travelers Cheque’.
  • Since it is a temporary advance to a foreign bank having no branches in India, the appropriate occupation code would be 65939 ‘Other financial intermediation not elsewhere classified’.


  • The category of borrower code is 99.


  • The asset classification code is 1.


  • Party 43 - Steel India Ltd.

    It is a private sector company. The factory is located at Akola (semi-urban area). The Head Office of the company is in Mumbai. The accounts OD8, LT20 and CIDD1 have to be listed in BSR-1A and the accounts CC24 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 310 ‘Metal & metal products’. For the accounts to be listed in BSR-1A the appropriate occupation code would be 27101 - ‘Manufacture of basic iron & steel’ under ‘Division 27: Manufacture of Basic Metals’ other codes to be furnished in various columns are decided as under:

  • Since the factory is located at Akola, the appropriate district code for utilisation of credit is 646 and population group code is 2.


  • The organisation code would be 32.


  • The category of borrower code is 19.


  • The asset classification code of the account is 1.


  • Party 44 M/s Shamji Vellji (General Merchandise), Mumbai.

    Both the accounts CC25 and IBP5 of this party would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 520 ‘Retail 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 52101].

    Party 45 M/s A. Ration (Ration Shop No. 3753), Mumbai.

    The account CC26 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 520 ‘Retail 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 52102].

    Party 46 - Janata Consumer Co-operative Stores Ltd. (General Merchandise), Mumbai

    All the three accounts of this party would be consolidated with similar accounts under BSR-1B and the accounts CC28 and IBP6 in block-1 and the account LT22 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 520 ‘Retail Trade’.

    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:

  • Since the factory is located at Nasik(urban area), the appropriate district code for utilisation of credit is 650 and population group code is 3.


  • The appropriate type of organisation code would be 53.

  • The category of borrower code is 12.


  • The asset classification code of the account is 1.
  • 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’.

  • Female Account code 912, Standard Asset code 901.


  • Party 64 - Smt. Mandrake, Mumbai

    The account MT13 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 879 ‘Other personal loans’.

  • Female Account BSR-1B item code 912, Standard Asset BSR-1B item code 901.


  • Party 65 – Shri H.Ram, Nasik

    The account KCC2 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 120 ‘Other direct finance to agriculture’ and also 192 ‘Kisan Credit Cards - Investment’.

  • Male Account BSR-1B item code 911, Standard Asset BSR-1B item code 901.


  • Party 66 - Smt. T. Prabha

    The account KCC3 would be consolidated with similar accounts and reported in block-2 under BSR-1B item code 120 ‘Other direct finance to agriculture’ and also 191 ‘Kisan Credit Cards - Production’.

  • Female Account BSR-1B item code 912, Standard Asset BSR-1B item code 901.


  • Party 67 – Shri A. Sharma

    The account KCC4 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 120 ‘Other direct finance to agriculture’ and also 191 ‘Kisan Credit Cards - Production’.

  • Male Account BSR-1B item code 911, Standard Asset BSR-1B item code 901.
  • 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’.

  • Male Account BSR-1B item code 911, Standard Asset BSR-1B item code 901.


  • Party 69 – Shri Sinha

    Since the party is engaged in repair and maintenance service and taken a Swarojgar Yojna Card, the account OCC2 would be consolidated with similar accounts and reported in block-1 under BSR-1B item code 714 ‘Repair and maintenance services’ and also 751 ‘Micro Service Enterprises’.

  • Male Account BSR-1B item code 911, Standard Asset BSR-1B item code 901.


  • Party 70 - M/s Tamil Bicycles Corporation Ltd., Chennai

    Since the account OCC2 corporate credit card is used by the company which is engaged in manufacturing of bicycles, it should be reported in BSR-1A having occupation code 35909 ‘Manufacture of bicycles’.

  • Since the credit is to be used at Chennai, the district code for utilisation of credit would be 900 and population group code is 4.


  • It is a non-financial company in private sector and hence the appropriate organisation code would be 32.


  • The category of borrower code is 19. Type of account is 34.


  • The asset classification code is 1.


  • Party 71 - Agri SHG, Nasik, Women SHG

    Both the accounts CC35 and LT31 will be classified in BSR-1A. The particulars are:

  • The district of utilization is 650 and population code is 3.


  • The organisation code would be 61.


  • For CC35 account the type of account is 10 and the occupation code is 01159 ‘Other direct finance to agriculture’ as proper record of the end use of the loan is maintained by the bank clearly.


  • For LT 31 account the type of account is 42. Since the account is used for multipurpose by the members of the SHG and the actual purpose is not known, the occupation code should be 67201 ‘General activities of SHGs’.


  • The category of borrower code is 99. The asset classification code is 1.
  • Party 72 - Latur JLG

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

  • The district of utilization is 662 and population code is 1.


  • The organisation code would be 54.


  • The occupation code is 01203 ‘Poultry Farming’.


  • The category of borrower code is 45. The asset classification code is 1.


  • Party 73 - Bee SHG, Latur, Other SHG through MFI

    The account MT14 will be classified in BSR-1A. The particulars are:

  • The district of utilization is 662 and population code is 1.


  • The organisation code would be 66.


  • The occupation code is 01209 ‘Other farming of animals including Bee Farming’.


  • The category of borrower code is 99. The asset classification code is 1.


  • The accounts to be reported in BSR-1A are shown in the sample BSR-1A form. A worksheet for deriving BSR-1B items total is also included, which would enable to generate BSR-1B return.


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