Guidelines on Financial Reporting for Bangladesh Special Bonds and Subsidies

Until further instructions, the following procedure must be followed for financial and regulatory reporting of the Government of Bangladesh Special Purpose Bonds issued to various banking Institutions for subsidies on fertilizer and electricity:

• When calculating the minimum held-for-trading securities of the said Special Purpose Bond primary dealer bank, the total securities held by the bank will be excluded.
• The Special Purpose Bonds in question will not be included in the calculation to determine the maximum limit of the held-to-maturity portfolio of non-primary dealer banks.