Branches (referred to under Paragraph BR-2.3.1) are required to submit to the CBB a list of non-performing and restructured financing facilities (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) for their Bahrain operations within 2 months of the date of the semi-annual statements. The information must be provided in accordance with Appendix BR-21.