The Institution shall prepare the first general list of all its customers subject to reporting as at 30 April, 1982. This list shall be supplemented by complementary sheets of the same Form (R.B. –1) on which the Institution shall record its new customers whose total credits opened (or used) has reached or exceeded at the end of the month being reported the limit specified in Article 3 of these directives. Thus the general list of an Institution’s customers, at a given date, shall consist of the first general list and the added complementary sheets submitted by the bank till that date.