FETERS reporting responsibility assigned to the bank maintaining SNRR accounts; offshore transfers reported as AD bank transfer. Regulatory reporting under FETERS (R Return) for Special Non Resident Rupee Accounts is undertaken by the bank maintaining the SNRR account; transactions with offshore accounts are reported as AD bank transfer, while transactions with domestic parties are reported by reference to the underlying transaction (import, export, trade credit, services, ECB); the bank must follow procedures applicable to other INR Vostro accounts.