89

BCC : BR : 95 :89

Dt :10-03-2003

CIRCULAR TO ALL BRANCHES IN INDIA AND OVERSEAS BRANCHES FOR
INFORMATION
ISSUED BY DEPARTMENT OF INFORMATION TECHNOLOGY
SUB-FILE : GEN-1

Dear Sir,
Re : MASTER CIRCULAR – ASCROM SYSTEM:
ASCROM system was introduced in our bank in Sep’1998 with the objective of creating
a Comprehensive Database of Advances Accounts for scientific credit administration.
The concerted effort by all concerned in this exercise has enabled creation of
comprehensive database of approx. 20 lac records, which are being updated regularly at
quarterly intervals.

This system has been designed to capture data on Advances by all domestic
branches and generate various reports / returns for a focused credit
administration.
The enabling factor in creation of such a comprehensive database is that the providers
of basic data are also the direct beneficiaries of analyzed information generated
by the system. Generation of advances closing returns for all branches in the bank,
standardization of income recognition and provision calculations and consolidation of
Master Summary of advances at Zonal/ Regional level has been simplified through
ASCROM System. Statutory returns viz. Credit Control Returns, DSB returns (Sec-4),
BSR-1, ALM Reports are being generated directly from the database updated by the
branches. Besides, potential NPAs are identified one quarter in advance along with the
Critical Amount Due (CADU) for enabling branches in focusing their recovery efforts in
objective manner. Several other analytical reports are also generated to guide
operational units in maintaining good asset quality. Consequently, branches have been
relieved from preparing such reports manually and focus their efforts optimally by
reversing information flow from controlling offices to branches. Therefore, it
should be our endeavor to effectively utilize the man-hour thus saved in business
development and better credit administration.
We have been issuing Circulars on the use of ASCROM system by branches, from time
to time. This MASTER CIRCULAR is being issued consolidating the instructions issued
on ASCROM system by the Bank, which are operational as on the date of this circular.
The details of the Circulars issued on ASCROM system are as per list in the Annexure I.

Yours faithfully,
(V.Chandrasekhar)
General Manager(IT) & CIO
Encl: Annexures I -V
1

ASCROM SYSTEM :
GENERAL:
ASCROM : stands for ASSET CLASSIFICATION AND CREDIT MONITORING
SYSTEM. The software is developed in FOXPRO for DOS platform.
ASCROM system was first implemented in all the branches in September 1998
and all the domestic branches are updating the Advances database at
QUARTERLY intervals. Advances data has been updated upto 31-12-2002
through the software. Advances Closing Returns & Master Summaries generated
through ASCROM system have been subjected to Audit since March 1999.
Hardware requirement for Branch/Region/Zone : The minimum Hardware
requirement for updation through ASCROM is as under:
Pentium I or higher with 16 mb RAM and 4 GB hard disk space. The more the
data the higher the Harddisk space.
TERMINOLOGY USED :
CAD – Critical Amount in Default – It is the amount due to default of which, the
account is classified as NPA and if the same is recovered, the Account shall be
upgraded to STANDARD category.
CADU - Critical Amount Due – It is that overdue amount, which is to be
recovered – to RETAIN THE ACCOUNT IN STANDARD category. This amount
appears in the list of POTENTIAL NPA category.
SALIENT FEATURES OF ASCROM SYSTEM:
To create error-free and Comprehensive Database of Advance accounts
Decentralised Data updating allows capturing information in short time
Asset Classification of Advance accounts by the system
Calculation of provisions as per RBI norms and MOC incorporation through
System, as per the suggestions of Auditors
Identification of Potential NPAs –3- months in advance along with Critical
Amount Due, as well as the Non-financial reasons.
Extensive Parameterisation
Access control to Main system defined through Multi-level user Ids
Execution of changes in Parameter file and information of sensitive nature is
tracked through user ID history
Extensive Validation of data options available for validation of data.
Generation of list of accounts being degraded and upgraded – for branches,
before data processing, for rechecking the status of accounts.

2

Uniform Asset Classification of various accounts of a borrower across Region
Zone and Bank.
Generation of Advances Closing Returns for Branches, Master Summary 19, 20,
Provision Calculation worksheets for Branch/Region/Zone/Corporate level, for
Audit purpose and Analysis.
Generation of several Statutory Reports viz.,. DSB/BSR-1/ ALM Reports.
Generation of extensive NPA Reports, Credit Administration & Priority Sector
Reports.

The database created through ASCROM should be used at Regional and Zonal
levels for generating various reports available in the Menu. In respect of
information which is not available through menu, but available in the database,
the IT Officers at RO/ZO can use the Dbf. Files and retrieve the required
information for the user departments. The objective is to retrieve as much
information as possible from the database itself without approaching the
branches afresh every time.
GUIDELINES FOR TIMELY UPDATION AT QUARTERLY INTERVALS
COMPLETION OF ANNUAL AUDIT EXERCISE SYSTEMATICALLY :

AND

RESOURCE TEAMS :
Resource Persons Teams at ZO/RO and Branch level have to be constituted as the
exercise of Updation is a team approach. Any compromise in this regard will eventually
result in irregular monitoring of progress and avoidable delays in completion of the task.
If the necessary support is not ensured in the initial stage itself, delayed support at later
stage may not compensate for the deviations in this regard.
The Zonal team will function under the overall leadership of Chief Manager, with
Sr.Managers from Credit, Audit & Insp and IT. Regional Teams will be constituted under
the leadership of respective Regional Managers. The other team members will be
Sr.Managers/Managers from Credit, A&I, PS and IT. Each member of the team at RO,
may be assigned a cluster/group of branches or a nodal centre for monitoring progress
of updation in the branches/off-site updation centres on daily basis. Similarly members
of the team at ZO, shall monitor the progress on daily basis of allocated Regions. The
monitoring machinery should function in such a way that details of progress is
communicated to ASCROM cell, Central Office & to Zonal Office, on the same day in the
prescribed format.
The contact telephone, Fax, e-mail addresses of Central, Zonal and Regional resource
persons should be made available to the branches. All software related problems should
be communicated to ASCROM CELL without delay.

3

PREPARATION FOR MARCH UPDATION:
A meeting of Resource persons and Team Leaders should be convened to chalk out the
implementation strategy in line with the schedule of Audit, advised by Head Office. The
bottlenecks identified during the past updation should be considered and provided for.
Thereafter each Region will conduct workshop for branch resource persons detailing the
guidelines for updation, latest by 25th March. Preprinted sheets, floppies containing latest
version of software and data of previous quarter (wherever necessary) should be made
available to the branches well in time.
DATA UPDATION:
The following are the steps involved in Data updation through ASCROM system, at
quarterly intervals :
1. The updation process starts with issuance of guidelines along with modified
ASCROM software by ASCROM CELL, CENTRAL OFFICE, to Regional Office /
Zonal Office.
2. REGIONAL OFFICE, immediately on receipt of the same, shall install the
software at their end, familiarise with the modifications made and generate Preprinted sheets containing the data upto the last quarter, Blank formats for new
accounts disbursed during the quarter. These along with copies of modified
software, guidelines/instructions for updation are forwarded to BRANCHES along
with time schedule for completion of updation exercise. Zonal Office shall be
issuing necessary instructions to Regions/Branches for timely updation
3. At BRANCH, the updation exercise comprises of the following :
PRE-UPDATION – Verification of Pre-printed sheets, going through
Guidelines/instructions for updation, Codification of new accounts relating to MIS
codes, as per specified details stated in Annexure.
MANUAL UPDATION – Updation of Pre-printed sheets - comprising of Formats :
A – Borrower profile
B – Bills purchased/Discounted Accounts details,
C - Cash Credit/Overdraft Accounts details
D – Demand Loan/Term Loan/LABOD/PC/Staff Loans/other accounts details
Branch Master, Employee, Village & Drawee Masters.
Manual updation shall include updating the information in the above formats, of
the existing Standard/NPA accounts, as well as fresh accounts in similar Blank
formats received from Regional Office.
MECHANICAL UPDATION – This stage refers to the updation of Manually
completed formats through ASCROM software.
ERROR RECTIFICATION & DEG/UPG VALIDATION : After completion of
Mechanical updation of Advances data through ASCROM software, the following
Error Reports are to be generated and rectified :

4

1. GL ERROR REPORT – which indicates the GL code wise differences of
Closing Return No1 figures vis-à-vis Accounts balances. These differences
have to be tallied/rectified using GL Code wise / Ledger wise balances Report
of Validation menu
2. CRITICAL ERROR REPORT – generated in TWO PARTS i.e., PART –I and
PART – II. The Critical Error Report Part I is mandatory and all the errors
reported should be rectified before proceeding further. Borrowers/Accounts
reported in CER Part II are suggestive in nature. List of Suggestive Errors in
Critical Error Part I & II and reasons for error are enclosed in ANNEXURE III
3. DEGRADATION / UPGRADATION VALIDATION : After data updation and
CER attended for any quarter, the data is ready to be processed. Before
processing the data, it is necessary that the list of Degradations / Up
gradations going to be effected by the system, is verified by branch
accurately. It may be noted that the figures of Upgradation / Degradation are
to be used as control checksum for invoking data processing option
Through Validation options, branches have to validate various segments of
Advances so as to generate Statutory Returns, Analytical reports at all levels,
with accurate information.
PARKED ACCOUNTS : INCORPORATION OF INFORMATION IN ASCROM
SYSTEM AND VALIDATION OF THE DATA :
Branches maintaining SUB-LIMITS (PARKED LIMITS) should invariably report APLHA
CODE and Borrower No. assigned by PARENT BRANCH in appropriate columns in
ASCROM SYSTEM (Borrower Profile) while updating such accounts.
It is observed that some branches have reported their branch ALPHA CODE instead of
Parent Branch code and either left the Borrower no. blank or repeated the same as
allotted by them. Such inconsistencies have resulted in anomaly in Asset Classification
of Parked accounts in some cases.
Parent branch should advise the details of their borrowers with Sub-limits Parked at
branches, Realizable Value of Security (RV) to the respective parked branches and
Regional Office, in the following format :
APLHA CODE OF PARENT BRANCH:
NAME
OF BO.NO
BORROWER OF
PARENT
BR

ALPHA
AMOUNT TOTAL
OF
PARKED RV OF
PARKED
SECURI
BR
TY

5

PROP RV
FOR
PARKED
BR

IRAC
OF
PARE
NT
BR

LAST
DATE &
NEXT
DUE
DATE
OF REV

Regional Office will maintain a list of Parked Accounts of the Region, in the following
format :
BORR ALPHA
NAME OF
PARENT
BR

BONO
OF
PARENT
BR

ALPHA
BONO
AMT
TOTAL PROP IRAC
OF
PARKED PARKED RV
RV
PARENT
PARKED BR
BR
BR

The Resource Team of ASCROM at RO, shall ensure that the necessary information
about parked accounts is incorporated at the time of updation in ASCROM system and
duly verified before submission of data to Zonal Office / ASCROM CELL, CENTRAL
OFFICE. The validated information must be kept ready and made available at the time of
Audit.
RESIDUAL MATURITY OF ADVANCES : ALM 22 VALIDATION :
Branches are advised to initiate the following and note the same for MARCH 2003
Updation and Audit of Return - ALM 22 – Residual Maturity of Advances :
1. Supplementary Report for Credit ALM (Closing Return No:22) – is generated
from ASCROM SYSTEM by selecting the option: AUDIT->SUPPLEMENTARY
ALM ->BRANCH
2. This report comprises of Standard Advances (Part A), NPA (Part B) and Total
Advances – classified into various buckets as per their Residual maturity, as per
RBI guidelines.
3. Standard Advances – Part A – is reclassified into Bills group (Part I)(GLCode
2245), CC/OD/DL group (Part II)(GLCode 2345) and Term Loans group (Part
III)(GLCode2445). The grouping of Standard advances is as per our Closing
Return No:1 and same GL Codes are incorporated so as to verify the same.
4. Gross NPA (Part B) is classified into –2- buckets in Residual Maturity
classification. Substandard advances are classified into 3-5 yrs bucker and
Doubtful/Loss advances are classified into above –5- years bucket, as per RBI
guidelines.
5. Total Advances should tally with Master Summary 19 generated from ASCROM.
The following are the main reasons for the differences between the total
advances of Supplementary ALM 22 Report and Master Summary of Advances:
a. Minor differences occur due to rounding off effect in instalment amounts,
in respect of Demand Loan/Term Loan accounts with high repayment
periods and high Principal amounts.
b. Irregular / Abnormal repayment schedule details fed in ASCROM data
viz., Repayment mode / No. of instalments / Principal amounts/Date of
instalment/ Amount of instalment in case of EMI accounts.
c. Credit balances in loan accounts, incorporated in ASCROM as negative
balances.
d. Due to presence of invalid elements in repayment schedule columns ( *
or @ etc.)

6

NEXT
DUE
DATE
OF
REVIE
W

VALIDATION OF ALM 22 STATEMENT:
The following Validation reports are made available in ASCROM for validation of
Supplementary ALM 22 Report and verification by Auditors:
1. Validation -> Supplementary ALM 22 Validation: This Report comprises of
Account wise Residual maturity classification, arranged GL code-wise. The sum of all
the amounts in each of the residual maturity buckets, should tally with Supplementary
ALM 22 Report of the branch.
2. Validation -> Abnormal repayment schedule: This Report generates list of
accounts wherein the repayment schedule details are abnormal or * mark is present.
Branches are advised to generate the above –2- Reports which contains
ACCOUNTWISE residual maturity classification and Accounts with abnormal repayment
schedule or with invalid characters.
They should check for accounts for errors in Repayment schedule as stated in # a to d
above, correct the data and after reprocessing the data, generate fresh Supplementary
ALM 22 Return for verification of Auditors.
DATA PROCESSING, SUBMISSION OF PROCESSED DATA / RETURNS to RO. :
This is the final step in updation process. Once the data is processed, all the Statutory
Returns, Closing Returns, other Analytical Reports can be generated. Branches have to
take final backup of the processed data and submit the same along with the checklist of
Returns stated in Annexure to RO.
Branches should strictly ensure that Data updation in ASCROM system is done
through menu uptions only. In view of the observations in the earlier updations,
relating to changes made in critical fields, Audit trail has been modified to track
the changes in Critical fields, deductions, RV of security. Further NPA date in the
processed data, is freezed and cannot be changed.
Regional Office, inturn shall verify that :
Data is sent through FINAL DATA BACKUP option by the branch along with
complete mailing list.
GL Code Error Report is tallied. Differences in any GL codes are clarified.
CER Part I is rectified and CER Part II is duly confirmed
Degradation/Upgradation report duly authenticated
Total Advances reported in Master Summary 19 & 20 is tallied with Total
advances reported in code No: 3040 in Return No:1.
Regional Office shall consolidate the data received from all the branches of the Region,
verify the checkpoints, enter GL Closing figures of Region, tally GL Error Report/ provide
reconciliation of differences in GL codes and submit the processed data of Region to –
ASCROM CELL CENTRAL OFFICE & ZONAL OFFICE.

7

Zonal Office shall verify the data of Region with reference to GL Error Report and
differences if any, seek clarifications, Tallying of the Advances, other Deductions with
General Ledger and seek clarifications in case of any differences.
The task of hard copy updation ( updating pre-printed sheets) magnetic media updation
and rectification of errors should be completed in a time bound manner. The Team
Leaders should ensure that adequate numbers of off-site data updation centres are
available and it is most important that updation on pre-printed sheets is started
simultaneously at all branches in last week of March /other quarters.
MONITORING / REPORTING OF PROGRESS:
From the commencement of hard copy updation to actual completion of branch Audit is
to be monitored by the resource teams at Regional and Zonal levels on daily basis. The
Resource team at RO will report progress of work to ASCROM CELL, CO and to Zonal
Office in specified format on daily, by email or fax.
To begin with, the Regional Resource team should monitor commencement of task and
identify the branches which have not started the exercise as per schedule. The names
of the branches which have not commenced updation should be brought to the
knowledge of the Regional Manager, who in turn will ensure the same. Since the task is
time bound and to be completed within a very short period, regular monitoring and
reporting of the progress to the respective levels is essential.

8

MODIFICATIONS IN ASCROM SOFTWARE TO COMPLY WITH ASSET
CLASSIFICATION & PROVISION NORMS OF RBI :
ASCROM system has been modified from time to time to comply with RBI norms on
Asset Classification and provisions. The following modification have been effected to
comply with the latest guidelines of RBI :
1. 180 days norm for Asset Classification & 90 days for Potential NPA – in
respect of Non- Agriculture accounts:
In order to ensure Asset classification of Non-Agriculture accounts, on 180 days norm,
as per RBI guidelines, data inputs viz., Reference Balance I, Reference balance II,
Recovery I & II – both in Pre-printed sheets & and Data updation screens. These fields
shall now be related to specified dates as per the following details:
FORMAT B – BILLS PURCHASED / BILLS DISCOUNTED– Accounts wherein the Bills
Due date is on or before the following dates for relevant quarter, the same shall be
classified as NPA:
QUARTER
March 03
June 03
Sept 03
Dec 03

BILL DUE DATE (on or before)
2-10-2002
1-01-2003
2-04-2003
3-7-2003

FORMAT C – CC/OD accounts :
Continuous Excess : Date field is included – in place of ‘Y’ or ‘N’; Branches have to
furnish relevant Date, from which CC account is continuously excess of Sanctioned
Limit/Drawing Power.
Cash Credit/Overdraft Accounts which are continuously excess on or before, 2-10-2002,
shall be classified as NPA during March 2003 updation. The dates of continuous excess
shall be same as Bill due dates mentioned in the above table
In case of all the existing NPA CC/OD accounts, the date of continuous excess contains
notional date, arrived on the basis of markings ‘Y’ in the data. Branches have to correct
these dates now. DATE FIELD IN NPA CC/OD ACCOUNTS SHOULD NOT BE LEFT
BLANK.
Interest debited and Credits received details shall remain the same – i.e., Credits
received /turnover should be sufficient to cover the interest debited in the accounts
during the last –6- months. If there are no sufficient credits in account, as compared to
the interest debited during the same period, such accounts shall be classified as NPA.

9

FORMAT D: DEMAND LOANS/TERM LOANS, INCLUDING BOBCARD
OVERDRAFTS ETC. (NON-AGRICULTURE ACCOUNTS and AGRICULTURE
ALLIED ACTIVITY ACCOUNTS ):
Balance I : ( For Asset Classification) : Reference date shall be : 02-10-2002.(more than
180 days for March 2003)
Branches have to verify and incorporate correct balances as on the Ref.date i.e., 02-102002 in all the accounts.
Balance II : ( For Potential NPA) : Reference date shall be : 01-01-2003
Branches have to verify and incorporate correct balances as on the Ref date i.e., 01-012003.
Recovery I – Branches should incorporate Recoveries ( inclusive of EMI installment
amounts) for the period – 03-10-2002 to 31-12-2002.
Recovery II – Branches should incorporate Recoveries (inclusive of EMI installment
amounts) for the period 02-01-2003 to 31-3-2003
Recovery III – to incorporate Recovery made on the date – 01-01-2003
Branches should incorporate accurate balances as on specified Ref Date in BAL I and
correct recoveries as per records, in Recoveries I II & III – FOR CORRECT ASSET
CLASSIFICATION. ANY DISCREPENCY SHALL LEAD TO ERRONEOUS ASSET
CLASSIFICATION.
Similarly Balances as on specified Ref.Date in Bal II and relevant recoveries in Rec II,III
– shall indicate accurate position of POTENTIAL NPA and CADU amounts.
The specified dates have been arrived considering 180 days norm for Asset
Classification and 90 days for Potential NPA. The dates shall undergo change from
quarter to quarter. The specified dates for the ensuing quarters upto Dec`03 are same
as those mentioned in the Bills segment.
The specified dates are printed in Pre-printed sheets and to facilitate branches for easy
verification of balances, balances as at the end of nearest quarters (SEPT 2001 /
DECEMBER 2001) are being made available in Preprinted sheets & ON SCREEN.
BRANCHES ARE STRICTLY ADVISED TO VERIFY THESE BALANCES AND
CHANGE THE SAME SO AS TO ENSURE CORRECT ASSET CLASSIFICATION. IN
RESPECT OF NPA ACCOUNTS ALSO THESE BALANCES ARE TO BE VERIFIED
AND CHANGED.
AGRICULTURE ACCOUNTS : In respect of Agriculture Demand & Term Loans, -2harvest seasons covering –2- half years norm is adopted in ASCROM system. The
Reference balance and Recovery period details in respect of Agriculture Accounts are
for March 2003 updation are as under :
Ref Bal I (for Asset Classification) : 31-03-2002; Ref Bal II ( for Pot. NPA ): 30-06-2002
Recovery I, II,III, IV – Recoveries for last –4- quarters.
The dates shall undergo change progressively, on change of quarter through the
system.

10

2. STOCK STATEMENT SUBMISSION :
The period of older stock statement and irregular drawings are now modified as 3
months older stock statements and 180 days irregular nature of account. Accordingly in
respect of CC accounts where stock statements dated on or before 2-7-2002, such
accounts shall be classified as NPA during the March 2003 updation.
HENCE BRANCHES ARE ADVISED TO OBTAIN LATEST STOCK STATEMENTS
/BOOK DEBTS STATEMENTS AND INCORPORATE THE RELEVANT DATES IN
ACCOUNT DETAILS.
3. REVIEW OF FACILITIES:
Borrowal accounts where the review of facilities are overdue for more than 180 days, the
same shall be classified as NPA. The specified dates shall be same as the date
mentioned in Bills segment.
However this shall not cover – STAFF LOANS/LABOD/LOAN AGAINST NSCs/LOAN
AGAINST KVPs/LOAN AGAINST LIC POLICIES ETC.
Accordingly for March 2003, in Borrower Profile, if the NEXT DUE DATE OF REVIEW is
on or before 2-10-2002, such accounts shall be classified as NPA.
Branches therefore should incorporate correct date in the field of NEXT DUE DATE OF
REVIEW in Borrower Profile, as per their records.
4.DICGC COVER : As per the instructions of our higher authorities & suggestions of
Statutory Central Auditors, DICGC COVER AVAILABLE is not considered from now
onwards. Branches should ignore DICGC COVER AVAILABLE henceforth and the
relevant fields are deleted.
5.OTHER MODIFICATIONS RELATING TO ASSET CLASSIFICAITON AND
PROVISION:
• In Substandard accounts, where REALISABLE VALUE OF SECURITY is less
than 10 % of the Outstanding balance, such accounts SHALL BE CLASSIFIED
AS LOSS, ignoring the security value
• In NPA accounts, if the erosion in Realizable value of Security is more than 50 %
over last assessed value, such accounts shall be classified as DOUBTFUL.
Further Report on Erosion in Security and classification to Doubtful category has
been provided.
• The NPA dates for March 2003, as per the above norms shall be as under :
CATEGORY
NPA DT
SUBSTANDARD
Between 1-10-2001 & 31-3-2003
DOUBTFUL I
Between 1-10-2000 & 30-9-2001 ;
NPA where the erosion in Realizable
value of Security is more than 50 %
DOUBTFUL II
Between 1-10-1998 and 30-9-2000
DOUBTFUL III
On or before 30-9-1998
LOSS
NPAs where RV is < 10 % of the
outstanding balance.

11

The above details are also available in ASCROM SYSTEM – AUDIT MENU –
READY RECKONER option. The dates shall be progressively changed as
and when QUARTER IS CHANGED.
•

MODIFICATIONS IN RESPECT OF REPORTS/NEW REPORTS AVAILABLE :

1. REPORT ON RESTRUCTURED ACCOUNTS : This report is available in
CREDIT ADMINISTRATION MENU. In order to generate this report accurately,
for verification of Statutory Auditors, BRANCHES have to incorporate SPECIAL
CATEGORY CODE – FOR RESTRUCTURED ACCOUNTS - 30
- in
BORROWER PROFILE.
Branches should allot the above special category code – only if the accounts
have been RESTRUCTURED ( and not REPHASED accounts) by the competent
authority and relevant sanction is on records, for verification of Auditors.
2. UPGRADATION REPORT IN NPA REPORTS: This report shall now be
generated covering past quarters by selecting appropriate quarter from which
UPGRADATION REPORT is required. For March 2003 Audit, Branches can
generate Upgradation Report from JUNE2002 TO MARCH 2003 QUARTERS
and incorporate relevant details in NPA flow Chart for certification of Auditors, as
per the revised guidelines.
Similar Report is already available in respect of Degraded Accounts.
3. DSB RETURNS – RBI REPORT MENU: The formats of DSB RETURNS I,II,III &
IV have been changed as advised RBI. The same is presently generated at
ASCROM CELL, for Bank as whole and submitted to RBI.
Branches/Region/Zones can generate these reports for their information.
4. POTENTIAL NPA REPORT – NPA REPORT MENU: This report has been
modified to include Non financial parameters for Asset Classification viz., Stock
Statement
Submission
&
Overdue
Review
also.
Accordingly
Branches/Region/Zone can generate Potential NPA REPORTS for Range of
outstanding balances, separate reports – covering Overdues / CADU amounts,
Stock Statement Submission & Overdue Review of accounts. The period
reckoned for Potential NPA is 90 days (i.e., 1-1-2002 for current updation)
5. In Borrower Profile the following –2- NEW parameters have been added :
a. Adversely commented in latest RBI Inspection / Statutory Audit / Concurrent Audit
/ Inspection – with field – ‘Y’ OR ‘N’ and Date of latest Inspection.
b. Whether the account is on the list of WILFUL DEFAULTERS LIST OF RBI – ‘Y’ ‘N’
UPDATION POINTS FOR BRANCHES /REGION:
a) In respect of Adversely commented accounts in latest RBI Inspection /
Stat.Audit/Conc/.Audit etc., the relevant field is to be marked y/n in respect of Standard
accounts of Rs.1.00 crore and above, to start with, as per the latest Inspection /RBI
Inspection /Statutory Audit/Concurrent Audit Report.

12

It is advisable that these details are checked at RO by ASCROM Team in respect of
Standard Accounts of Rs.1.00 Crore & above in coordination with Inspection & Audit
Department at RO.
In view of the general nature of this parameter, to start with Standard accounts of
Rs.1.00 crore & above are covered in this quarter.
b) In case of parameter of Willful defaulters List of RBI, the same is applicable in case of
NPA accounts of Rs.25.00 Lacs and above, since this information is being submitted to
RBI on quarterly basis.
c) In Credit Administration menu & NPA Reports menu, relevant reports are made
available
6. Erosion in Realizable Value of Security by more than 50 % - Asset Classification in
NPA accounts shall be Doubtful - Audit Trail in respect of changes made in RV of
security in Borrower Profile:
This parameter has been introduced in JUNE 2002 version. In this version, in Borrower
Profile, if RV of security is being changed during data updation, system shall indicate old
and changed RV of security. All the changes in RV of securities are now tracked in
separate AUDIT TRAIL available in SYSTEM MENU.
Branches are advised to exercise due care while incorporating the RV of security details
in ASCROM and should indicate the correct value as per records.
Report on Erosion in Security value is provided in NPA Reports
7.UNAPPLIED INTEREST : This field is introduced in NPA accounts. Branches should
compute the amount of unapplied interest, as per the rate of interest of the account from
the last date of interest application up to the end of the quarter of updation and
incorporate the same during data updation. Relevant report is provided in NPA reports.
.
8.OTHER MINOR MODIFICATIONS:
a)In preprinted sheets, Rephasement code is now printed for the convenience of
branches to validate the same. Relevant report on Rephasement code is provided in
Credit Administration menu
b) In Account updation formats, MAPKEY column is introduced. ISBS / BOBLAN /ALPM
Branches are advised to incorporate the ACCOUNT NUMBERS available in Branch
mechanization package, in MAPKEY COLUMN OF ASCROM while updating the
data. This field shall be utilized as one of the main mapping elements in respect of the
work relating to data transfer from TBM/ALM packages to ASCROM.
9.ADDITIONAL REPORTS:
1)List of Accounts Adversely commented in latest RBI inspection etc (CREDIT
ADMINISTRATION)
2)Report on Rephasement code (CREDIT ADMINISTRATION)
3)List of Accounts in Willful defaulters List of RBI (NPA REPORTS )

13

4)Report on Unapplied interest (NPA REPORTS)
5)Report on Erosion in RV of security (NPA REPORTS)
6)Report on Sick SSI units (PS RETURNS)
10.SPLIT OF PRE/POST RESTRUCTURED/REHABILITATED ACCOUNTS:
In Borrower profile, DATE OF RESTRUCTURING is included now, in addition to
RESTRUCTURING CODE (Special category). Accounts Restructured, will
continue in their current Asset Classification for next one year.
In Credit Administration Reports, Report on Restructured /Rehabilitated accounts
is provided with their Asset Classification and date of Restructuring
/Rehabilitation.
11.PROJECT LOANS WITH FUNDED INTEREST TERM LOAN (FITL) COMPONENT:
In Term Loans account details – field on FITL is introduced. Branches have to
mark ’y’ or ‘n’. If marked ‘y’ and account is NPA, the account is treated as FITL
and 100% provision is made on the Net amount of FITL. As per RBI Master
Circular dt:4-7-2002, FITL amount in respect of NPA of Project Loans, should be
fully provided for. In view of the same, FITL marking in TL account profile, is
being covered for Rs.1 Crore and above.
Branches should incorporate FITL field with utmost care, inview of the
computation of provision in NPA accounts as stated above.
12.OTHER MODIFICATIONS:
NEW SCHEME & ACTIVITY CODES : ACTIVITY:
OVERDRAFT AGAINST MORTGAGE OF PROPERTY(U/M) :SCHEMES:
LOANS TO SMALL & MEDIUM ENTERPRISES
BOB KANYA VIVAH YOJANA SCHEME
OVERDRAFT AGAINST PROPERTY
BARODA PROPERTY LOAN (SU/R)
a. LAD date field is introduced in Accounts profile. Branches should be in
structured to incorporate LATEST LAD in the account profile inclusive of NPA
accounts. This field is to be updated in respect of all the accounts (Standard &
NPA – DL/TL/CC/OD/WCDL/PC/FCTL/PSDL/AB/BPD accounts ) excluding –
Staff Loans, LABOD, SUITFILED/DECREED/DRT/RECOVERY CERTIFICATE
ISSUED accounts. From MARCH 2003 updation, LAD date field in Borrower
profile shall be discontinued and shall be available in account profile only.
Further Report on Accounts wherein LADs are more than –3- years shall be
made available in MARCH 2003.
b. In respect of existing NPA accounts, any fresh additions due to invocation of
Bank Guarantees / DPGs or devolvement of LCs or due to any other reasons,
excluding the accounts under Restructuring/CDR/BIFR rehabilitation, the same
shall be treated as NPA with NPA date of the existing facility, through the
programme itself. Branches should incorporate the same borrower details of the
existing NPA while updating the same through ASCROM

14

c. Modifications in existing Reports:
1. ALM 22 REPORT – CC/OD amounts indicated separately – with outstanding
classified into –2- buckets viz., 20 % in 1-14 days and 80% in 1-3 years bucket
as per ALM guidelines.
2. In Master Summary 19, column of Additional Provision is included in Provisions,
to tally the provisions. To facilitate cross tallying of Master Summary 19,
especially in accounts with excess deductions, Net Amount Verification Report is
provided with totals of deductions.
3. Report on Parked Accounts – with details of Asset classification of Parent branch
and parked branch.

15

KEY PARAMETERS FOR PROVISION CALCULATION IN ASCROM SYSTEM
1. Reference date for respective quarter will be applicable as per ready reckoner
generated from ASCROM System for that quarter.
2. Appropriation of Realisable Value of Security (R.V.) :
Appropriation of R. V. is account specific and in proportion to net amount. (Bal.
O/s – Deductions as the case may be)
3. Standard assets :
Deductions :
In general interest suspense is not reckoned for deductions in Standard
Accounts. However, in case of Government guaranteed accounts
Interest suspense is considered for Deductions.
Net Amount :
In case of Government guaranteed account net amount is Balance O/s –
Interest Suspense where as for all other accounts it is equal to balance
outstanding.
Provision :
Provisions for Standard Assets are computed at HO level.
Security Classification :
Net amount to the extent of realisable value of security is considered as
Secured by Tangible Assets. Further if, account is a Government
guaranteed account or ECGC cover is available, (Export Accounts) extent
of cover is considered under Covered by Bank / Government
Guarantee. Remaining net amount is shown under Unsecured Column.
4. Sub-Standard Assets :
Deductions :
Only Interest suspense, DICGC / ECGC claim received & amount held in
suit filed sundry deposits are considered as Deductions.

16

Net Amount :
Net amount is Net of Total deductions & Provisions from Balance O/s.
Provisions :
Provision is calculated @ 10% of (Balance O/s - Interest Suspense).
Exceptions
1. If Interest suspense in any account is in excess of Bal. O/s than the
system will calculate provision as Zero instead of negative provision.
Such accounts are compulsorily printed for verification and
validation before processing of data.
2. In case of compromise accounts provision is computed as in revised
repayment schedule consequent to compromise terms.
Security Classification :
Net amount to the extent of realisable value of security is considered as
Secured by Tangible Asset. Remaining net amount is shown under
Unsecured Column.
5. Doubtful Assets :
Deductions :
Only Interest suspense, DICGC / ECGC claim received & amount held in
suit filed sundry deposits are considered as Deductions.
Net Amount :
Net amount is Net of Total deductions & Provision from Balance O/s.
Provision :
Doubtful – I

20% of Secured Portion
100% of unsecured Portion

Doubtful – II

30% of Secured Portion
100% of unsecured Portion

Doubtful – III

50% of Secured Portion
100% of unsecured Portion

17

Calculation of Secured Portion
To arrive at Secured Portion, amount in default (o/s bal. net of Interest
suspense, suit filed sundry deposits & margin money) is computed.
Further net balance outstanding is calculated by deducting realisable
value of security from amount in default. Retainable portion of DICGC /
ECGC is computed only when net balance outstanding is more than zero.
If amount in default is less than realisable value of security than secured
portion is equal to the amount in default otherwise it is equal to realisable
value of security.
Calculation of unsecured Portion
Wherever net balance outstanding is more than zero unsecured portion is
calculated as net balance outstanding – retainable portion of DICGC /
ECGC.
Exceptions
1. In case of accounts under compromise, provision is computed as
per revised repayment schedule under terms of compromise.
Security Classification :
Net amount to the extent of realisable value of security is considered as
Secured by Tangible Assets. Remaining net amount is shown under
Unsecured Column.
6. Loss Assets :
An Asset will be treated as loss, where realizable value of security is < 10% of
the outstanding balance.
Deductions :
Only Interest suspense, DICGC / ECGC claim received & amount held in
suit filed sundry deposit are considered for Deductions.
Net Amount :
Net amount is Net of Total deductions & Provision from Balance O/s
which will be zero.
Provision :
100% of Net balance outstanding after reducing deductions and Margin
money held.
Security Classification :
Unsecured Balance is equal to Net amount.

18

UTILITY OF ASCROM DATA IN CREDIT / NPA MANAGEMENT :
The efficacy and utility of comprehensive database lies in effectively using the
information provided by the system. With the introduction of CAD ( Critical
Amount in Default) & CADU ( Critical Amount Due) concept in the Bank, users
have been facilitated in using information for objective Credit Administration,
arresting of slippage of Standard Assets and Upgrading NPAs.
The usual practice of monitoring only high value accounts was appropriate when
the information regarding all accounts were not easily available. But now with
the help of ASCROM database, it is possible to track the performance/movement
of individual accounts and also to know the patterns of incidence of NPAs across
geographical area, type of accounts, activities, schemes etc.
It is observed that in several instances, the degradation / slippage have occurred
due to non-recovery of even marginal amount of CAD. Such instances could
have been averted if monitoring of recovery of all Potential NPA accounts had
been prioritized.
Ideally the Regional Office should be proactive to monitor and guide recovery
efforts of the branches for recovery of CADU amount in Potential NPA accounts.
A focused approach as per potential NPA list shall avoid the slippage of many
accounts to NPA category on quarter to quarter basis.
To avoid recurrence of slippages and evolve effective strategy, it should be
ensured that all relevant reports are generated and sent to branches so that
monitoring of performance is objective and result oriented. The Regional and
Zonal authorities must review progress of recovery of CADU on monthly basis.
Every effort should be made to UPGRADE all those accounts to Standard
category, which have slipped to NPA category during the last quarter /2-3
quarters.
ASCROM system has been provided with utilities for generating extensive
Reports in the following menus :
RBI Returns
Credit Administration
NPA Reports
Priority Sector Reports
The details of Reports and options available in ASCROM system are enclosed in
Annexure – IV. All the Reports can be generated for Branch/Region/Zone/Bank
for range of balance outstanding, sector wise and accountwise/borrowerwise.

19

ANNEXURES : TO MASTER CIRCULAR ON ASCROM SYSTEM : No: BCC:BR:95:
Dt:10-03-2003
ANNEXURE I

List of important Circulars issued on ASCROM System
•

CO:BR:90:189

Dated : 15.12.1998

ASCROM : Updation of database of advances as of 31.12.1998

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CO:91:DOIT:ASCROM:89
Dated : 10.03.1999
ASCROM SYSTEM : Updation of database as of March ‘1999
CO:BR:91:22
Dated : 15.03.1999
ASCROM SYSTEM : Updation of advances data for March ‘1999
CO:RM:91:8
Dated : 16.03.1999
ASCROM System : Updation plan for March, 1999 Closing
CO:BR:91:69
Dated : 15.06.1999
ASCROM System : Updation of database as of 30th June, 1999
CO:91:DOIT:ASCROM:137
Dated : 18.06.1999
Validation of critical data of borrower in ASCROM System
CO:91:DOIT:ASCROM:141
Dated : 28.06.1999
Updation of ASCROM Database as of 30.06.1999
CO:91:DOIT:ASCROM
Dated : 21.07.1999
High speed printer for printing of pre-printed sheets & various
reports.
CO:RM:91:23
Dated : 25.08.1999
Utilisation of ASCROM Data in Credit & NPA Management
CO:91:C & I:2410
Dated : 30.08.1999
Analysis of advances data through ASCROM System
CO:91:DOIT:ASCROM:162
Dated : 14.09.1999
Updation of ASCROM Database as of 30th Sep’ 1999
CO:91:Aascrom:3271
Dated : 28.09.1999
Parked Accounts : Incorporation of Information in ASCROM System
CO:91:C&I:ASCROM:171
Dated : 07.12.1999
Analytical reports of advances through ASCROM System
CO:91:DOIT:ASCROM:175
Dated : 23.12.1999
Updating database as of 31.12.1999 through ASCROM System
CO:91:DOIT:ASCROM:179
Dated : 28.12.1999
Updation of ASCROM Database as of Dec’1999 – Updation of
Employee details.
CO:91:PS:ASCROM:180
Dated : 29.12.1999
Creation of Village Masters through ASCROM System.
CO:92:DOIT:ASCROM:2
Dated : 04.01.2000
1.
Creation of Tehsil/Taluka/Sub-division Master, Block Master
and Village Code Masters.
2.
Generation of village-wise reports from ASCROM System.

20

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CO:BR:92:33
Dated : 15.03.2000
ASCROM System : March, 2000 Updation & Audit.
CO:92:DOIT:
Dated : 23:06.2000
Updation of ASCROM Database as of June’ 2000
CO:92:DOIT:ASCROM:114
Dated : 09.09.2000
Updation of ACROM Database as of 30th September’ 2000
CO:92:DOIT:ASCROM:138
Dated : 23.09.2000
Validation of Parked Accounts
CO:93:DOIT:ASCROM:225
Dated : 17.11.2000
Validation Parked Accounts
CO:BR:92:46
Dated 17.11.2000
Asset Classification – Allied Agricultural Activities.
CO:92:DOIT:ASCROM:255
Dated : 05.12.2000
Monitoring of Potential NPAs – Revised norms of Asset
Classification
CO:92:DOIT:ASCROM:307
Dated : 27.12.2000
ASCROM System : December’ 2000 updation
CO:93:DOIT:ASCROM:374
Dated:05-03-2001
Updation of ASCROM Database as of March 2001
CO:93:DOIT:ASCROM:476
Dated:23-06-2001
Updation of ASCROM Database as of JUNE 2001
CO:93:DOIT:ASCROM:695
Dated:17-09-2001
th
Updation of ASCROM database as of 30 September 2001
CO:93:DOIT:ASCROM:871
Dated:24-12-2001
ASCROM SYSTEM – Updation of Database as of 31-12-2001
CO:94:DOIT:ASCROM:98
Dated:21-03-2002
ASCROM system – Updation of Database as of 31-03-2002
CO:94:DOIT:ASCROM:254
Dated:27-06-2002
ASCROM System – Updation of Database as of 30-06-2002
CO:DOIT:94:ASCROM:316
Dated:17-09-2002
Updation of Advances Data through ASCROM as of 30-09-2002
CO:DOIT:94:ASCROM:425
Dated:26-12-2002
Updation of Advances Data through ASCROM as of 31-12-2002

21

ANNEXURE II
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GENERAL GUIDELINES FOR UPDATION
New accounts whether Standard or NPA will be reported in Standard formats
only.
Use the blank formats / photocopies generated by latest version of ASCROM
System for current quarter to record borrowers added / created after last exercise
till date.
Mention correct LAD date or validate the existing date for all borrowers except for
STAFF / LABOD borrowers.
Mention Borrower No. and ASCROM Record No. and G/L code of the
account prominently on respective ledger folio / Borrowers’ Files. These Nos.
should also be used as Reference No. by Branch / Regional / Zonal Office in
their correspondence.
Mention all relevant codes pertaining to the Borrower on Ledger Folio / Borrower
File itself for future references and corrections, if any. (Please refer Code
Masters and matter for the Rubber Stamps in this booklet.)
Complete Borrowers’ profile before starting updation on pre-printed sheets.
DO NOT allocate Borrower No. of Adjusted A/C. Please note that a No.
assigned to a Borrower is used forever. Give Progressive numbers.
DO NOT leave any number between last existing borrower and Bo. No. being
allocated to new borrower.
DO NOT leave any information field blank except where allowed eg. Staff,
LABOD.
DO NOT leave columns invalidated as this will have direct bearing on the quality
/ veracity of Branch Borrower Register (BBR) and if the Branch is under Audit,
auditors may insist on provisioning as per the information given in ASCROM
database.
Check for Activity Code “9999”
When NPA a/c is adjusted / deleted. Mention appropriate code & amt. written
off. (If Any).
Check for Special category Codes. A borrower may have more than one.

UPDATION OF BRANCH MASTER
ALPHA Code and Eight digit code of the branch is correct.
RBI Code of Branch is correct.
Date of opening of the branch is correct.
City / place and PIN code are not given in address column
STD Code & all Telephone nos. of the branch are latest and correct.
E-mail addresses and Contact E-mail addresses to be given wherever available.
Designation of Branch Manager is correct.
Staff strength is correctly reported and tallies with details of employees
given in resource master.
Residence tel. Nos. wherever available.
Names of resource persons are current.

22

VALIDATION OF ADVANCES DATA
GENERAL CHECK POINTS :
1.
2.
3.
4.
5.

Check that all pre-printed sheets bear page numbers in serial order.
Ensure completion of Borrowers’ profile Updation before facility updation in
Format B, C, D is commenced by branch.
Keep Code Masters readily available for reference.
While identifying BP / BD entries mention one distinct number e. g. year, as
Ledger and BP / BD number as folio.
Following formats will be used for Master creation of existing or reporting New
Accounts :
FORMAT – A
RECORDING OF A BORROWER’S PROFILE
FORMAT – B
RECORDING OF BP / BD
FORMAT – C
RECORDING OF CC / OD
FORMAT – D
RECORDING OF DL / TL

The corresponding formats for Standard & NPA accounts are suffixed as 1 & 2
respectively e.g. B1, C1, D1 for Standard and B2, C2 & D2 for NPA accounts
respectively.
FOR DETAILED GUIDELINES ON UPDATION OF BORROWER PROFILE,
ACCOUNTS DETAILS ( FORMAT A TO D) BRANCHES SHOULD REFER TO THE
BOOKLET ON “OPERATIONAL GUIDELINES FOR UPDATION OF ASCROM
DATABASE” SENT TO ALL BRANCHES/REGIONS IN THE PAST.

23

PRE-UPDATION : CODIFICATION OF NEW ACCOUNTS:

For Codification exercise, please affix following stamps on ledger folio /
respective file for speedy and accurate filing up / validation of respective formats.
Borrower’s Specifications
Borr. No. _________ Rec. No. ________
Const. Code ______ Total RV ________
First Sanction Date ______________
Dist. Code ______ Area / Vill Code ______
Acti. Code ______ Sec. Code _________
NPA Date ____________
For Individuals (Code 18, 19)
Caste Code ______Religion code ________
Spl. Cat. Code _______ Farmer Code ____
Scheme Code _____________

Repayment Schedule
Mode ______ No. of Instalments ________
Principal Amt_______
Instalment Amount (in case of Equated
instalments )_______________
Date of Ist Instl Due _________

24

ANNEXURE - III
SUGGESTIVE ERRORS AND REASONS – FOR CRITICAL ERROR REPORT
PART I & II ,GUIDELINES FOR ATTENDINGCRITICAL ERROR REPORT
(CER)
1 – BORROWER PROIFLE : PART - I
COLUMN
NO.
1

SUGGESTIVE REASON FOR ERROR
Borrower Name is blank.

2.

Constitution code is invalid / blank. In case STAFF Constitution Code is
not 18 or 19.

3, 5, 6

If constitution code is 18 or 19, invalid or no information is given in respect
of Caste, Religion, Special category or Farmer Category.

7
8

RV is NIL & Borrower is having LABOD/ OD Against Banks Own deposits/
Loan Against NCSs
First sanction date not given or the date is after NPA date.

9

Sanction / review authority code is invalid / blank.

10

Credit scoring of borrower not given though total exposure (funded + non
funded ) is more than Rs. 2 lac (LABOD, Export, Staff borrowers
excluded)

11

NPA status code invalid / blank, though NPA date is appearing in facilities
to borrower.

12

Date not given as per NPA status or date prior to date of first sanction.

13

Last date of Intt. Application is not given in NPA borrower or date is prior to
date first sanction.

14

Invalid/ Blank Parent Branch Code or Parent Borrower No not given.
If Borrower is not parked then Branch code is Invalid/ Blank

25

2

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COLUMN
NO.
1

BORROWER PROFILE : PART – II
SUGGESTIVE REASON FOR ERROR
Total RV is less than the total exposure to borrower (Funded + Non
Funded)

2.

Cumulative BP / BD limit given is less than total BP / BD exposure of the
borrower.

3

Review date is blank or date is older than –1- year.

4

LAD date is blank or date is older than –2- years.

3

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COLUMN
NO.
1

STANDARD / NPA A/Cs (All facilities) PART – I
SUGGESTIVE REASON FOR ERROR
Borrower No. is invalid or not crested in Borrower profile.

2.

Utilisation distt is blank / invalid. (In case new dist. Is created, the same
should be included in Dist. Master first)

3

Area code is invalid / blank or where area code is “1”, village code is
not given.

4

Due date of bill not given / Gap between date of purchase and due date of
bill is less than – 7 – days.

5

Repayment Schedule is not provided / incomplete (Including Principal
amount)/ or amount of Instalment is not given in case of equated
repayment

6

Activity code blank / invalid.

7A

Scheme code is blank / invalid.

26

7B

Relationship of Scheme Code & Activity Code is not Matching, please
check and correct Scheme code or Activity Code accordingly.

Scheme
Code

Suggestive Reason for Error

1

Activity is not OPS or Intt Rate is not 4%

2.

Activity Code is not from Priority Sector (1011 to 1674 & 1911 to 2120)

3

Activity Code is not from Minor Irrigation

4

Activity Code is not between 1051 to 1099 & 1131 to 1150

5

Activity Code is not between 1500 to 1674

6

Activity Code is not from Priority Sector

7

Activity Code is not from Priority Sector

8

Activity Code is not from Priority Sector

9

Activity Code is not from Priority Sector

10

Activity Code is not from Priority Sector

11

Activity Code is not from Priority Sector

12

Activity Code is not from Priority Sector

13

Activity Code is not from Priority Sector

14

Activity Code is not from Priority Sector

15

Activity Code is not from Priority Sector

16

Activity Code is not from Priority Sector

17

Activity Code is not from Priority Sector

18

Activity Code is not from Priority Sector

19

Activity Code is not from Priority Sector

20

Activity Code is not from Priority Sector

21

Activity Code is not from Priority Sector

27

22

Activity Code is not from Priority Sector

23

Activity Code is not from Priority Sector

24

Activity Code is not pertaining to Crop Loans.

25

Activity Code is not from Priority Sector

26

Activity Code is not from Priority Sector

27

Activity Code is not 1904

28

Activity Code is not from Priority Sector

29

Activity Code is not 6063

30

Activity Code is not 6064

31

Activity Code is not from Housing Loans activity.

32

Activity Code is not from Priority Sector

33

Activity Code is not from Priority Sector

34

Activity Code is not from Priority Sector

35

Activity Code is not from Priority Sector

36

Activity Code is not from Priority Sector

37

Activity Code is not from Priority Sector

38

Activity Code from LMI Activity is given

39

Activity Code from LMI Activity is given

40

Activity Code from LMI Activity is given

45

Activity Code is not from Crop Loan.

28

4

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COLUMN
NO.
1

STANDARD / NPA A/Cs (All facilities) PART – II
SUGGESTIVE REASON FOR ERROR
Ledger Folio is left blank.

2.

Intt. Rate col. Is blank or intt given is more than 25% or less than PLR
where exposure is more than Rs. –2- Lac (Except for Export accounts)

3

Limit sanctioned (in case of CC), or drawing limit (in case of TL / DL) is left
blank.

4

•
•

5

Mismatch in Bal. O/s & recoveries given (In case of TL / DL)

Mismatch in Drawing limit & O/S Balance (In case of CC)
Mismatch in intt. Debited & recoveries (In case of CC)

Parked Facilities:
In view of capturing correct information regarding parked accounts, invalid
Branch Alpha code entered in the Parent Branch Column and NIL Parent
Branch Borr. NO. will be reported in Critical error Part – I of Borrower
Profile.
NIL NPA Dates in NPA accounts:
The system will check for NIL NPA dates in all existing NPA accounts and
wherever NPA date is not available, the same will be appearing in
Critical error Part-I of NPA accounts.
LABOD Accounts:
The system will check wherever zero Realisable value of security is given
and facility to borrower is LABOD. In such cases it is obvious that RV
should be at least equal to the amount of FDRs held under lien.
Therefore, such discrepancies will appear in Critical Error Part – I for
mandatory rectification.
Staff & LABOD facilities:
Since repayment schedule information in staff & LABOD accounts is
mandatory, therefore, any account where repayment schedule is not given
will appear in Critical Error Report Part-I

29

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SEQUENCE OF ACTIVITIES FOR COMPLETION OF UPDATION EXERCISE
Complete the details in Branch master, specially changes of Branch
Manager’s name, Telephone No. etc.
Complete Branch Drawee Master by adding fresh Drawee and take latest print
out of both drawee masters. This option will applicable for branches which are
having fairly large BP / BD portfolio.
Record all new borrowers in blank format A and their facilities in respective
blank format as per guidelines.
Validate / Update all information manually in pre-printed sheets A – D in respect
of existing accounts. Strike off all borrowers, accounts that are closed during the
quarter. For NPA accounts mention reason code for closure of account with
break up of write off etc.
Enter total of each G/L code (pre-printed + new) in a blank format of G/L error
report. This will help branches to cross tally G/L code wise figures reported in
return No. 1 and effect corrections if any. Therefore, it is necessary that all
branches complete manual updation before submitting their return No. 1.
Enter total of each G/L code as reported in Return No. 1 (Balance Sheet) in G/L
Clsg figures option.
Complete magnetic media updation.
Generate G/L Code Error Report and tally code wise figures. Differences may
located by generating appropriate Validation report, if any.
Generate G/L Code Error Report and tally code wise figures. Differences may
located by generating appropriate Validation report, if any.
Generate Critical Error Report Part – I & II for borrower & accounts. Errors
identified in CER Part – I will invariable be rectified. In case of CER Part – Ii
correction and / or confirmation of errors should be done. Guidelines for
attending CER part – I & II is available in this booklet.
Generate Degradation / Upgradation Report.
The information should be
scrupulously scanned to ascertain change of asset classification of every
borrower appearing in the report. All such accounts will be brought to the notice
of branch before processing of data and generation of closing return for
advances.
Generate Mandatory validation reports and make necessary correction, if
required.
Complete data processing. The option will require manual feeding of aggregate
check figures of latest Degradation / Upgradation, printed in the report. Before
processing of data the system will check that all error reported in CER Part - I
are rectified.
Generate Net Amount Verification Report, make necessary changes, if required.
Generate Master Summary of advances No. 19 & 20. Ensure that advances total
tallies with the figures reported against code 3040 in Return No. 1. Thereafter,
all other advances closing returns (15- 18) may be generated. Worksheet for
Provision calculation for all bad & Doubtful accounts Bal. O/s One Lac & above
should also be printed for audit. The provision worksheet for any account may
be generated, if required.
Obtain Day End Back Up every day till the completion of the task. Please do
not compromise.

30

Mailing list for sending the data to Regional Office.

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Data Backup on floppy from Final Data Back up option.
Print out of G/L Error Report
Print out of Final Degradation / Upgradation Report.
Master Summary of Advances 19 & 20.

Checklist for receiving data at Regional Office :

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Data is sent through Final Data Backup option by the branch / updation
location along with complete mailing list.
Check that G/L Code Error report is tallied. Difference in any G/L code are
clarified.
CER Part – I is rectified and CER Part – Ii is duly confirmed.
Degradation / Upgradation report duly authenticated.
Total advances reported in Master Summary 19 & 20 is tallied with Total
advances reported in Code NO. 3040 in Return No. 1.
Reconciliation sheet for un-tallied G/L codes.

Guidelines for Regional Resource Team :

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Provide constant support to branches / nodal branches and data updation sites.
Collect progress of updation exercise from branches on daily basis.
Advise progress to Zonal Office on prescribed proforma on daily basis.
Ensure that branches initiate updation exercise simultaneously and complete as
per schedule.
Collect branch wise code wise figures from return no. 1 of branches at the
earliest. Any correction in any figure of Return No. 1 in respect of advances code
must be advised to ASCROM Cell, at Regional Office immediately.
Receive the data through Data Receive option and print G/L Error Report. Check
code wise figures with the figures collected as advise above. In case of any
discrepancy the matter should be immediately taken up.
Please note that in no case figures reported in return No.1 differ from
those reported in respective column of G/L Error Report.
ROs to check that branches have mentioned Special Category Codes
correctly. Wherever applicable more than one code should be mentioned.
Test check if staff codes ( 14, 15, 16) have been correctly mentioned.

The Benares State Bank Ltd., has been merged with our Bank with effect from 19-062002 and all the branches of EBSBL are now working as branches of Bank of Baroda
from that date. As regards the Advances, only RR accounts ( READILY REALISABLE
ACCOUNTS ) forming part of Advances portfolio are to be taken into ASCROM system.
Accordingly from SEPTEMBER 2002, RR accounts of EBSBL branches have been
included in ASCROM system and updated thereafter. NRR Accounts ( NOT READILY
REALISABLE accounts) data is not to be captured in ASCROM

31

ANNEXURE IV
Menu Options in ASCROM System
2. UPDATION

1. SYSTEM
1.1 Help
1.2 Help Master
1.3 Password Maintenance
1.3.1 Create User
1.3.2 Delete User
1.3.3 Modify Password
1.3.4 User List
1.3.5 Password Audit Trail
1.4 System maintenance
1.4.1 Index Rebuilding
1.4.2 Data Back-up / Send
1.4.2.1 Day end
1.4.2.2 Final Data
1.5 Updation Maintenance
1.5.1 Data Receive / Restore
1.6 Master Maintenance
1.6.1 Zone

32

2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.14
2.15

Pre-Printed Sheet
Closing GL Figure
Data Updation
Data Browse
GL Error Report
Critical Error Report
Critical Field Rectification
GL Code Report
Mandatory Validation
Deg / Upg Validation.
Branch
Branch Village CER
Tehsil
Block
Village

1.6.2 Region
1.6.3 Branch
1.6.4 Drawee Master
1.6.5 State
1.6.6 District
1.6.7 Provision
1.6.8 GL Code
1.6.9 Activity
1.6.10 Industry
1.6.11 Constitution
1.6.12 NPA Status
1.6.13 Security
1.6.14 PLR
1.6.15 Credit Rating
1.6.16 Interest Tax
1.7 PS Master maintenance
1.7.1 Bank
1.7.2 Tehsil
1.7.3 Block
1.7.4 Village
1.7.5 Scheme
1.7.6 Religion
1.7.7 Farmer Category
1.7.8 Code
1.7.9 Special Category
1.8
GL Code Change
1.9
Undelete A/c
1.10 Sensitive Data Audit Trail
1.11 Calander Diary
1.12 Calculator
1.13 Add Closing Quarter
1.14 Remove Closing Quarter

3. VALIDATION
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10
3.11
3.12
3.13
3.14
3.15
3.16
3.17
3.18
3.19

33

GL Code wise
Ledger wise
3.2.1 Ledger Summary
3.2.2 Ledger wise Report
Multiple Activities
Activity
Scheme Validation
Interest Rate Validation
Base Data Validation Report
Base Data Updation
TL\DL Data Validation
CC Data Validation
Limit Validation
Limit Validation
Parked A/Cs Validation
Borrower Name wise Facility
Unsecured
Staff as NPA
Dicgc Ecgc Received
Compromise A/cs
Govt. Guaranteed A/cs

4. AUDIT
4.1
Data Processing
4.2
Net Amt Verification
4.3
Master Summary 19
4.4
Master Summary 20
4.5
ADV Closing Rtn
4.6
Prov Calculation Worksheet
Supplementary ALM
4.7
Memorandum of Change
(MOC)
4.7.1 MOC Incorporation
4.7.2 Spl MOC (Sub Dbt)
4.7.3 Spl MOC (Sub Loss )
4.7.4 MOC Processing
4.7.5 MOC Verification
4.8
Auditor Verification Report
4.8.1 Master Summary 19
4.8.2 Master Summary 20
4.9
Ready Beckoner
4.10 Processing Status
4.11 CER Status

5. NPA REPORTS
6.1
Top NPA branch
6.2
NPA & CAD Rpt
6.3
Facility wise Prov
6.4
Top NPA Borrower
6.5
Up gradation Rpt
6.6
Degradation Rpt
6.7
Pot. NPA & CADU Rpt
6.8
Assets Analysis
6.9
Overdues Stmt
6.10 Sectoral NPA
6.11 Sectoral Intt. Suspense
6.12 Sectoral DISGC Received
6.13 Sectoral SFSD
6.14 Flow Charts
6.14.1 Sector NPA Flow
Chart
6.14.2 Industry NPA Flow
Charts
6.14.3 Scheme NPA Flow
Charts
6.14.4 State NPA Flow
Charts
6.14.5 District NPA Flow
Charts
6.14.6 Area Flow Charts

6. RBI RETNS
5.1
Cr. Ctrl Rtn (5,6,7)
5.2
CCR (5,6,7) Data
5.3
DSB Returns
5.3.1 DSB I
5.3.2 DSB II
5.3.3 DSB III
5.3.4 DSB IV
5.3.5 DSB V
5.4
BSR
5.4.1 BSR Part I-A
5.4.2 BSR Part I-B
5.4.3 BSR I-A Error Report
5.4.4 BSR I-B Validation
5.4.5 BSR I Rectification
5.4.6 BSR II Data Entry
5.4.7 Error Compilation Rpt
5.4.8 GL Summary
5.4.9 Part II Summary
5.4.10 BSR II Data Backup

7. CR ADMN
7.1
Adhoc Query
7.2
Advances List
7.3
Activity –Asset Class
7.4
Br wise Activity Analysis
7.5
Branch Advance Profile
7.6
Sectoral Adv
7.7
Limit wise Adv Summary
7.8
District – Credit Analysis
7.9
Intl. Range – Credit Rating
7.10 Branch Status Note
7.11 Borrower Diary
7.12 Borrower History
7.13 Borrower Status Note
7.14 Borrower Name Index
7.15 Top STD Borrower
7.16 Credit Dist. Rpt
7.17 Yield Analysis Rpt.
7.18 LAD Due Status
7.19 Review Status

34

8. PS RTN
8.1
8.2
8.3
8.4
8.5

8.6
8.7
8.8
8.9
8.10
8.11
8.12
8.13

PS Master Rtn
PS Asset Classification
Priority Sector NPA
Sectoral Area wise NPA
Village Cr Admn Reports
8.5.1 Village wise Advances
8.5.2 Village wise Pot. NPA
8.5.3 Village wise NPA
8.5.4 Village Borrower Name Index
8.5.5 Village wise NPA Status Rpt
8.5.6 Village wise Scheme / Spl.
Prog.
8.5.7 Village wise LAD Register
8.5.8 Village wise Query
Scheme wise Analysis
Br wise Scheme Analysis
Scheme Activity Analysis
Limit – Industry
Asset Class – Industry
Sick SSI
8.11.1 Sick SSI Stmt
SSI Classification
Ind Classification

35

ANNEXURE V
FORMAT OF PROVISION CALCULATION WORK SHEET GENERATED THROUGH
ASCROM SYSTEM :
BANK OF BARODA

RUN DATE/TIME
ASCROM
4.xx

WORKSHEET FOR PROVISIONING
AS OF
==========================

ZONE
:
REGION
:
BRANCH NAME :
BRANCH CODE :

Borrower Consolidated

(Amount Rs.)
ASSET CLASSIFICATION

Total No of A/Cs

2

DATE OF NPA
:
( ) SUBSTANDARD
( ) DOUBTFUL UPTO 1 YEAR
( ) DOUBTFUL 1 TO 3 YEARS
( ) DOUBTFUL ABOVE 3 YEARS
( ) LOSS

ACTIVITY
BORROWER NAME

No.

(

)

BALANCE OUTSTANDING AS ON
1.

LESS CREDITS AVAILABE IN
a) INTEREST SUSPENSE
b) SUITFILED SUNDRY DEPOSIT
c) SUBSIDY,MARGIN MONEY,FDR'S
AMOUNT IN DEFAULT

-------(A)

2.

LESS REAL.VALUE OF SECURITY
DEFICIT , IF ANY
-------(C)

3.

LESS

----------------

| RETAINABLE PORTION OF
DICGC CLAIM
-------(D)
AMT. OF DICGC CLAIM
LESS SHARE OF DICGC
IN SECURITY
UNSECURED PORTION
-------(E)
SECURED PORTION OF ADJUSTED BALANCE
4.

(F)

PROVISION CALCULATION
SUBSTANDARD : 10 % OF (A)
DOUBTFUL 1 : 100 % OF (E)+ 20 % OF (F)
DOUBTFUL 2 : 100 % OF (E)+ 30% OF (F)
DOUBTFUL 3 : 100 % OF (E)+ 50% OF (F)
LOSS
: 100 % OF (E)
TOTAL PROVISION
ADDITIONAL PROVISION :

36

***************