RETURNS ON CAPITAL ADEQUACY

The Capital Adequacy Return (RCA2) is based on Basel II related Capital Measurement framework issued by the Reserve Bank, keeping in view it's goal to have consistency and harmony with international standards . The return is mainly used by RBI for assessing the credit, market and operational risk exposures and the capital held vis-à-vis those risks by the commercial banks in India.

The main approaches prescribed by the Reserve Bank include Standardized Approach (SA) for credit risk, Basic Indicator Approach (BIA) for operational risk and Standardized Duration Approach (SDA) for market risk. The RCA2 reporting system leverages XBRL platform as part of a secured web based Electronic filing system for data submission and reporting.

An XBRL taxonomy, specific to this return and which enables a multi-dimensional view of the data elements, supports a front-end spreadsheet based reporting template for entering relevant data by banks.

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
V1.4 RCA2_PackageV1.4 31-Dec-2010
V1.3 For March 2010 Quater onwards 31-Mar-2010
V1.2 RCA2 V1.2 for submission of Dec 08 Return and subsequent Quarters 31-Dec-2008
V1.1 RCA2 V1.1 for submission of Jun 08 and Sep 08 Returns 30-Jun-2008
V1.0 RCA2 V1.0 for submission of Mar 08 Returns 31-Mar-2008


To download some sample generated instance documents, Click here.

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