All banks, referred to under Paragraph BR-3.1.1 are required to complete Information required for Annual and Interim Financial Review Form which includes a list of non-performing and restructured loans (including name of customer, country, amount outstanding, net interest income for the period attributed to profit & loss and the reasons for attributing interest to income) at the end of each calendar quarter no later than 10 days (for Retail banks) and no later than 20 days (for Wholesale banks) of the date of the quarterly statements. The information must be provided in accordance with Appendix BR-20.