Opening of current accounts: permitted for specified statutory and escrow purposes subject to use restrictions and monitoring obligations. Banks may open current accounts for specified statute- or regulator-mandated purposes provided the accounts are used only for permitted transactions, flagged in the CBS, and subject to banks' half-yearly monitoring of current accounts and CC/ODs to ensure compliance and to assess the banking system's aggregate exposure, computed using CRILC, CICs, NeSL and customer declaration; banks with less than ten percent exposure have limited debit rights with defined exceptions, escrow arrangements must include lending banks and non-lender banks cannot act as escrow agents.