RBI · Returns and Annexures

RET-01: DNBS04B structural liquidity and interest-rate sensitivity

Paragraph-level professional implementation page for Returns and Annexures.

Returns and AnnexuresRET-01BR Act, RBI Act and SARFAESI enabling provisions

Finin2min Summary — in 2 Minutes

RET-01 — DNBS04B structural liquidity and interest-rate sensitivity. Monthly NBFC liquidity and interest-rate mismatch return; reconcile ALM source data.

Official source and legal ownership

Instrument ownerBR Act, RBI Act and SARFAESI enabling provisions

Source statusCURRENT OFFICIAL SOURCE GATEWAY

Review date2026-07-19

Primary sourceFiling of Supervisory Returns Directions, 2024

Paragraph-wise Finin2min interpretation

Legal trigger

Monthly NBFC liquidity and interest-rate mismatch return; reconcile ALM source data.

Control owner

Business identifies the event; Compliance confirms law; Operations/Technology executes; Independent review tests evidence.

Evidence

Official source snapshot, policy/SOP, system rule, customer/transaction record, maker-checker log, exception approval and regulatory acknowledgement.

Failure consequence

Customer harm, reporting defect, prudential misstatement, supervisory observation, monetary penalty, restriction or remediation.

Practical example

Scenario: An exception arises under DNBS04B structural liquidity and interest-rate sensitivity. The owner records the trigger, regulated entity, paragraph/reference RET-01, affected customer or exposure, applicable threshold, approval and system evidence. Compliance then tests the result against the official source rather than relying on a generic policy statement.

Implementation and evidence controls

Freeze the applicable entity class, product, transaction date and official instrument version.
Map every control to its legal owner, enabling provision, responsible function, evidence and escalation route.
Retain Board/committee approval, policy version, system configuration, maker-checker evidence, exception approval and regulatory filing acknowledgement.
Re-test the control after an amendment, product change, outsourcing change, merger, customer-risk reclassification or supervisory observation.

Practical Q&A

What is the first test for DNBS04B structural liquidity and interest-rate sensitivity?

Confirm entity, product, event date, official paragraph and any stated exception.

Can a portal or system acceptance cure a legal defect?

No. Technical processing does not override the substantive Direction.

What should be retained for review?

The official source version, legal mapping, calculation or decision record, approvals, communications and filing evidence.