GAPS POSITIONS AND BALANCES (GPB)

As per extant instructions, net overnight open position limit (NOPL) and aggregate gap limit (AGL) of AD Cat-I banks are required to be approved by the Reserve Bank. For AD Cat-I banks incorporated in India, the exposure limits fixed by the Board should be the aggregate for all branches including their overseas branches and Off-shore Banking Units. For AD Cat-I foreign banks, the limits will cover only their branches in India. The Head/Principal Office of each AD Category-I bank should submit daily statement of Gaps, Position and Cash Balances in Form GPB through the Online Returns Filing System (ORFS)/ XBRL as per the format prescribed. AD Category-I banks may ensure that the reports are properly compiled on the basis of the prescribed guidelines. The data for a particular date has to reach RBI by the close of business of the following working day.

It uses the underlying XBRL taxonomy for defining the elements. This taxonomy will represent the elements with multi-dimensional view using the Dimensions concept as defined in the Specification 1.0, a part of the XBRL 2.1 standard.

Version Information	Version Description	Valid From
V1.0	Package for submission of GPB Return	01-Jan-2000