"Banks are advised to disclose sector-wise advances in the 'Notes to Accounts' to the financial statements as per the format...From the financial year 2014-15 onwards," the RBI said in a notification.
Banks may also disclose advances to sub sectors where the outstanding advances exceeds 10 per cent of the total advances to that sector, it said.
For instance, if a bank's outstanding advances to the mining industry exceed 10 per cent of the total advances to industry sector, it should disclose details of its outstanding advances to mining separately in the format above under the industry sector, it added.