DBOD.No.BP.BC.84/21.04.018/2001-02

March 27, 2002

All Commercial Banks
(excluding RRBs)

Dear Sir,

Balance Sheet of Banks - Disclosure of Information

Please refer to our circular DBOD.No.BP.BC.38/21.04.018/2001-02 dated October 27, 2001 in terms of which banks were advised to make additional disclosures in the 'Notes on Accounts' on (i) movement of provisions held towards NPAs and (ii) movement of provisions held towards depreciation on investments.

2. The format of disclosure pertaining to Provision for depreciation on investments as given in the Annexure to the above circular, is amended as follows:

Provisions for depreciation on investments

	Opening Balance (as on April 01 )		:	……………
		Add : Provisions made during the year	:	……………
		Less : Write-off, write back of excess
		provisions during the year	:	…………
	Closing balance (as on March 31 )		:	……………

Yours faithfully,

Sd/-

(B.Mahapatra)
General Manager.