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unsettled ORM) in terms of extant guidelines and instructions on the subject.In cases where relevant evidence of import data is not available in IDPMS on due dates against the ORM, AD Category – I bank shall follow up with the importer for submission of documentary evidence of import.

Multiple ORMs can be settled against single Bo E and also multiple Bo E(s) can be settled against one ORM.• In respect of imports on ‘Delivery against Acceptance’ basis, on request of importer, AD Category – I bank shall verify the evidence of import from IDPMS at the time of effecting remittance of import bill.

The extant instructions and guidelines for “Evidence of Import in Lieu of Bill of Entry” will apply mutatis mutandis.

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Data and process followed by AD Category –I bank for “BOE Settlement” should be preserved in terms of the guidelines under Cyber Security Framework in the bank.

However, in respect of cases which are under investigation by investigating agencies, the data, process and/or documents may be destroyed only after obtaining clearance from the investigating agency concerned.

In such cases, banks are required to report to the Reserve Bank within 21 days from the date of such appropriation in compliance with Section 17(2) of the Banking Regulation Act 1949.

Payment of coupons on perpetual debt instruments (PDIs) from the reserves is, however, subject to the issuing bank meeting minimum regulatory requirements for common equity tier 1 (CET1), Tier 1 and Total Capital ratios including the additional capital requirements for domestic systemically important banks at all times and subject to the restrictions under the capital buffer frameworks (i.e.

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