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This video is part of a series on the statutory Branch auditor. It discusses the loan balance file received from banks using CBS (core banking solution). CBS is used by banks like Bank of Baroda, Bank of India, Punjab National Bank, etc. Flexi Cub is used by Canara Bank. The file format is the same for banks like Indian Bank, Central Bank of India, and Bank of Maharashtra. The process discussed can be followed for other financial institutions as well.