Capital

1

Nationalised Banks

Capital (Fully owned by Central Government)

-

Banks incorporated outside India: Capital

-

Other Banks (Indian)

Authorised Capital
(__ shares of ₹ ___ each)

Issued Capital
(__ shares of ₹ ___ each)

Subscribed Capital
(__ shares of ₹ ___ each)

Called up Capital
(__ shares of ₹ ___ each)

Less: Calls unpaid

Add: Forfeited shares

Paid up Capital

Authorised, Issued, Subscribed, Called-up capital shall be given separately. Calls in arrears will be deducted from Called-up capital while the paid-up value of forfeited shares shall be added thus arriving at the paid-up capital. Where necessary, items which can be combined shall be shown under one head, for instance ‘Issued and Subscribed Capital’.

Notes - General:

1. The changes in the above items, if any, during the year, say, fresh contribution made by Government, fresh issue of capital, capitalisation of reserves, etc. shall be explained in the notes.

2. Perpetual Non-Cumulative Preference Shares (PNCPS) included as part of Tier 1 regulatory capital shall be included here.

Reserves and Surplus

2

(I)

Statutory Reserves

Reserves created out of the profits in compliance with section 17(1) (read with paragraph 13 of this Master Direction) or any other section of the Banking Regulation Act, 1949 shall be separately disclosed.

(II)

Capital Reserves

The expression ‘Capital Reserves’ shall not include any amount regarded as free for distribution through the Profit and Loss Account. Surplus on revaluation shall be treated as Capital Reserves.

(III)

Share Premium

Premium on issue of share capital shall be shown separately under this head.

(IV)

Revenue and Other Reserves

The expression ‘Revenue Reserve’ shall mean any reserve other than Capital Reserve. This item will include all reserves, other than those separately classified. The expression ‘reserve’ shall not include any amount retained by way of providing for depreciation, renewals or diminution in value of assets or retained by way of providing for any known liability. Investment Fluctuation Reserve shall be shown under this head.

(V)

Balance in Profit and Loss Account

Includes balance of profit after appropriations. In case of loss the balance shall be shown as a deduction.

Notes - General:

Movements in various categories of reserves shall be shown as indicated in the schedule.

Deposits

3

A.I)

Demand Deposits

(i)

From banks

Includes all bank deposits repayable on demand.

(ii)

From others

Includes all demand deposits of the non-bank sectors.

Credit balances in overdrafts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits, cash certificates and certificates of deposits, etc. shall be included under this category.

(II)

Savings Bank Deposits

Includes all savings bank deposits (including inoperative savings bank accounts)

B. i)

ii)

Deposits of branches in India

Deposits of branches outside India

The total of these two items should match the total deposits shown in the balance sheet.

Notes - General:

1. Interest payable on deposits which is accrued but not due shall not be included but shown under other liabilities.

2. Deposits from a bank will include deposits from the banking system in India, Co-operative banks, Foreign banks which may or may not have a presence in India.

3. A bank shall disclose by way of a footnote to this schedule, the amount of deposits against which lien is marked out of the total deposits. (For current and previous year)

Borrowings

4

(I)

Borrowings in India

(i)

RBI

Includes repo, other borrowings or refinance obtained from RBI.

(ii)

Other banks

Includes repo, other borrowings or refinance obtained from banks (including Co-operative banks) and balances in Repo Account.

(iii)

Other institutions and agencies

Includes borrowing / refinance obtained from Export-Import Bank of India, NABARD and other institutions, agencies (including liability against participation certificates-without risk sharing, if any) and balances in Repo Account.

(II)

Borrowings outside India

Includes borrowings from outside India.

Secured borrowings included in above

This item shall be shown separately. Includes secured borrowings / refinance in India and outside India.

Notes - General:

1. The total of I and II should match the total borrowings shown in the balance sheet.

2. Inter-office transactions shall not be shown as borrowings.

3. Refinance obtained by a bank from RBI and various institutions shall be shown under the head ‘Borrowings’. Accordingly, advances shall be shown at the gross amount on the asset side.

4. The following shall be included here:

a) Perpetual Debt Instruments

b) Tier 2 Capital Instruments / Upper Tier 2 Capital Instruments

c) Perpetual Cumulative Preference Shares (PCPS)

d) Redeemable Non-Cumulative Preference Shares (RNCPS)

e) Redeemable Cumulative Preference Shares (RCPS)

f) Subordinated Debt.

Other Liabilities and Provisions

5

(I)

Bills Payable

Includes drafts, telegraphic transfers, traveller’s cheques, mail transfers payable, pay slips, bankers cheques and other miscellaneous items.

(II)

Inter-office adjustments (net)

The inter-office adjustments balance, if in credit, shall be shown under this head. The bank should first segregate the credit entries outstanding for more than 5 years in the inter-branch account and transfer them to a separate Blocked Account which should be shown under ‘Other Liabilities and Provisions - Others’. While arriving at the net amount of inter-branch transactions for inclusion here, or Schedule 11, as the case may be, the aggregate amount of Blocked Account should be excluded and only the amount representing the remaining credit entries should be netted against debit entries. Only net position of inter-office accounts shall be shown here.

(III)

Interest accrued

Includes interest accrued but not due on deposits and borrowings.

(IV)

Others (including provisions)

Includes net provision for income tax and other taxes like interest tax (less advance payment, tax deducted at source, etc.), deferred tax (if after netting as per AS 22 is a liability), floating provisions, contingency funds which are not disclosed as reserves but are actually in the nature of reserves, other liabilities which are not disclosed under any of the major heads such as unclaimed dividend, provisions and funds kept for specific purposes, unexpired discount, outstanding charges like rent, conveyance, etc. Aggregate Net Credit in the Clearing Differences transferred to a separate Blocked Account shall be shown here. Outstanding credit entries in nostro accounts transferred to Blocked Account shall also be shown here.

Notes - General:

1. For arriving at the net balance of inter-office adjustments all connected inter-office accounts shall be aggregated and the net balance only will be shown, representing mostly items in transit and unadjusted items.

2. The interest accruing on all deposits, whether the payment is due or not, shall be treated as a liability.

3. It is proposed to show only deposits under the head ‘deposits’ and hence all surplus provisions for contingency funds, etc. which are not netted off against the relative assets, shall be brought under the head ‘Others (including provisions)’.

4. Provisions towards Standard Assets shall not be netted from gross advances and shown separately as ‘Provisions against Standard Assets’ under ‘Others’ in Schedule 5 of the Balance Sheet.

5. Where any item under the ‘Others (including provisions)’ exceeds one percent of the total assets, particulars of all such items shall be disclosed in the notes to accounts.

ASSETS

Cash and balances with the RBI

6

(I)

Cash in hand (including foreign currency notes)

Includes cash in hand including foreign currency notes.

(II)

Balances with RBI

(i) in Current Account

(ii) in Other Accounts

All type of reverse repos with the RBI including those under Liquidity Adjustment Facility shall be presented under sub-item (ii) ‘in Other Accounts’.

Balances with banks and money at call and short notice

7

(I)

(i)

(a)

(b)

In India

Balances with banks

in Current Accounts

in Other Deposit Accounts

Includes all balances with banks in India (including Co-operative banks), except Money at Call and Short Notice as explained below.

Balances in current account and other deposit accounts shall be shown separately.

(ii)

(a)

(b)

Money at Call and Short notice

with banks

with other institutions

Includes the following if they are for original tenors up to and inclusive of 14 days:

1. Money lent in the call / notice money market
2. Reverse Repo with banks and other institutions

The balances in Reverse Repo A/C shall be classified under Schedule 7 under item I (ii) a or I (ii) b as appropriate.

(II)

(i)

(ii)

(iii)

Outside India

in Current Accounts

in Other Deposit Accounts

Money at Call and Short Notice

Includes balances held outside India by the Indian branches of the bank.

The amounts held in ‘current accounts’ and ‘deposit accounts’ shall be shown separately.

‘Money at Call and Short Notice’ outside India includes deposits usually classified as per that foreign jurisdiction’s laws, regulations, or market practices as money at call and short notice where such money is lent.

Investments

8

(I)

Investments in India in

(i)

Government securities

Includes Central and State Government Securities and Government Treasury Bills.

(ii)

Other Approved Securities

Securities other than Government Securities, which have been specified by the RBI as ‘approved securities’ under section 5(a) of the Banking Regulation Act, 1949 shall be included here.

(iii)

Shares

Investments in shares of companies and corporations not included in item (ii) shall be included here.

(iv)

Debentures and Bonds

Investments in debentures (as defined by the Companies Act, 2013) and bonds of companies and corporations not included in item (ii) shall be included here.

(v)

Subsidiaries and / or Joint Ventures

-

(vi)

Others

Residual investments, if any, like mutual funds, gold, etc.

(II)

Investments outside India

(i)

Government Securities (including local authorities)

All foreign Government Securities including securities issued by local authorities shall be classified under this head.

(ii)

Subsidiaries and / or Joint ventures abroad

-

(iii)

Others investments

All other investments outside India shall be shown under this head.

Advances

9

A.(i)

(ii)

(iii)

Bills purchased and discounted

Cash credits, overdrafts and loans repayable on demand

Term loans

All interest-bearing loans and advances granted to bank’s own staff, in terms of the Operating Guidelines for Payments Banks dated October 6, 2016, as amended from time to time, shall be included here.

All loans to bank’s own staff in terms of the Operating Guidelines for Payments Banks dated October 6, 2016, as amended from time to time, repayable on demand and short-term loans with original maturity up to one year shall be classified under ‘Cash credits, overdrafts and loans repayable on demand’.

A ‘Term Loan’ is a loan which has a specified maturity and is payable in instalments or in bullet form. All Term Loans with maturity in excess of one year shall be classified under this category (i.e., A(iii)) whereas as explained above short term loans with original maturity up to one year shall be categorised as loans repayable on demand.

B.(i)

Secured by tangible assets

All advances or part of advances which are secured by tangible assets shall be shown here.

(ii)

Covered by Bank / Government Guarantee

-

(iii)

Unsecured

Total of ‘A’ should tally with total of ‘B’.

C. (I)

(i)

(ii)

(iii)

(iv)

(II)

(i)

(ii)

(iii)

(iv)

(v)

Advances in India

Priority Sectors

Public Sector

Banks

Others

Advances outside India

Due from banks

Due from others

Bills purchased and discounted

Syndicated loans

Others

Notes - General:

The general instructions for advances granted to bank’s own staff, in terms of the Operating Guidelines for Payments Banks dated October 6, 2016, are as follows:

1. Advances shall be reported net of provisions made thereon (other than provisions towards Standard Assets). To the extent that Floating provisions have not been treated as Tier 2 capital, they shall also be netted off from advances.

2. Term loans reported shall not include loans repayable on demand.

3. Interest accrued but not due should not be reflected here. Instead, it shall be shown under ‘Interest accrued’ in other assets.

4. Reverse Repo with banks and other institutions having original tenors more than 14 days shall be shown under this Schedule under following head:

1. A.(ii) ‘Cash credits, overdrafts and loans repayable on demand’’
2. B.(i) ‘Secured by tangible assets’
3. C.(I).(iii) Banks (iv) ‘Others’ (as the case may be)

Fixed Assets

10

(I)

(i)

(ii)

(iii)

(iv)

Premises

At cost as on 31st March of the preceding year

Additions during the year

Deductions during the year

Depreciation to date

Premises, including land, wholly or partly owned by the bank for the purpose of business including residential premises shall be shown against ‘Premises’.

In the case of premises and other fixed assets, the previous balance, additions thereto and deductions therefrom during the year as also the total depreciation written off shall be shown.

(II)

(i)

(ii)

(iii)

(iv)

Other Fixed Assets (including furniture and fixtures)

At cost as on 31st March of the preceding year

Additions during the year

Deductions during the year

Depreciation to date

Furniture and fixtures, vehicles and all other fixed assets shall be shown under this head.

Other Assets

11

(I)

Inter-office adjustments (net)

The inter-office adjustments balance, if in debit, shall be shown under this head. Only net position of inter-office accounts shall be shown here. For arriving at the net balance of inter-office adjustment accounts, all connected inter-office accounts shall be aggregated and the net balance, if in debit only shall be shown representing mostly items in transit and unadjusted items.

(II)

Interest accrued

Interest accrued but not due on investments and advances and interest due but not collected on investments will be the main components of this item. As banks normally debit the borrowers’ account with interest due on the balance sheet date, usually there may not be any amount of interest due on advances. Only such interest as can be realised in the ordinary course shall be shown under this head.

(III)

Tax paid in advance / tax deducted at source

The amount of advance tax paid, tax deducted at source (TDS), etc. to the extent that these items are not set off against relative tax provisions shall be shown against this item.

(IV)

Stationery and stamps

Only exceptional items of expenditure on stationery like bulk purchase of security paper, loose leaf or other ledgers, etc. which are shown as quasi-asset to be written off over a period of time shall be shown here. The value shall be on a realistic basis and cost escalation shall not be taken into account, as these items are for internal use.

(V)

Non-banking assets acquired in satisfaction of claims

Immovable properties / tangible assets acquired in satisfaction of claims are to be shown under this head.

(VI)

Others

This will include items like claims which have not been met, for instance, clearing items, debit items representing addition to assets or reduction in liabilities which have not been adjusted for technical reasons, want of particulars, etc. Accrued income other than interest shall also be included here.

All non-interest-bearing loans and advances granted to the bank’s staff shall be reported here. Cash Margin Deposit with The Clearing Corporation India Limited (CCIL) shall be shown here.

Where any item under ‘Others’ exceeds one percent of the total assets, particulars of all such items shall be disclosed in the notes to accounts.

Contingent Liabilities

12

(I)

Claims against the bank not acknowledged as debts

--

(II)

Liability for partly paid investments

Liability on partly paid shares, debentures, etc. will be included in this head.

(III)

Liability on account of outstanding forward exchange contracts

Outstanding forward exchange contracts shall be included here.

(IV)

(i)

(ii)

Guarantees given on behalf of constituents

In India

Outside India

-

(V)

Acceptances, endorsements and other obligations

-.

(VI)

Other items for which the bank is contingently liable

Arrears of cumulative dividends, bills rediscounted, commitments of underwriting contracts, estimated amount of contracts remaining to be executed on capital account and not provided for etc. are to be included here.

All unclaimed liabilities (where amount due has been transferred to the Depositors Education and Awareness Fund established under the Depositor Education and Awareness Fund Scheme 2014) shall be shown here.

When Issued (‘WI’) securities should be recorded in books as an off-balance sheet item till issue of the security. The off balance sheet net position in the ‘WI’ market should be marked to market scrip-wise on daily basis at the day’s closing price of the ‘WI’ security. In case the price of the ‘WI’ security is not available, the value of the underlying security determined as per extant regulations may be used instead. Depreciation, if any, should be provided for and appreciation, if any, should be ignored. On delivery, the underlying security may be classified in any of the three categories, viz; ‘Held to Maturity’, ‘Available for Sale’ or ‘FVTPL’, depending upon nature of contractual cash flow and the intent of holding, at the contracted price.

Bills for collection

--

--

Bills and other items in the course of collection and not adjusted will be shown against this item in the summary version only. No separate schedule is proposed.

Interest earned

13

(I)

Interest / discount on advances / bills

Includes interest and discount on all types of loans to its own employees out of the bank’s own funds.

(II)

Income on investments

Includes all income derived from the investment portfolio by way of interest / discount and dividend. Any discount or premium on the securities under HTM, debt securities under AFS and FVTPL (where contractual cash flow meets criterion for solely payment of principle and interest), shall be amortised over the remaining life of the instrument. The amortised amount shall be reflected in the financial statements under item II ‘Income on Investments’ of Schedule 13:‘Interest Earned’ with a contra in Schedule 8:’Investments’.

(III)

Interest on balances with RBI and other Inter-bank funds

Includes interest on balances with RBI and other banks, call loans, money market placements, etc.

(IV)

Others

Includes any other interest / discount income not included in the above heads.

Notes: General

The balances in Reverse Repo Interest Income Account shall be classified under Schedule 13 (under item III or IV as appropriate).

Other Income

14

(I)

Commission, Exchange and Brokerage

Includes all remuneration on services such as commission on collections, commission / exchange on remittances and transfers, letting out of lockers, commission on Government business, commission on other permitted agency business including consultancy and other services, brokerage, etc., on securities. It does not include foreign exchange income.

Payments Banks shall disclose particulars of all such items in the notes to accounts wherever any item under this head exceeds one percent of total income.

(II)

(III)

(IV)

Profit on sale of investments Less: Loss on sale of investments

Profit on revaluation of investments

Less: Loss on revaluation of investments

Profit on sale of land, buildings and other assets Less: Loss on sale of land, buildings and other assets

Includes profit / loss on sale of securities, furniture, land and building, motor vehicles, gold, silver, etc. Only the net position shall be shown. If the net position is a loss, the amount shall be shown as a deduction.

The net profit / loss on revaluation of investments. Provision for non-performing investments (NPI) shall not be shown here and instead reflected under Provisions and Contingencies.

(V)

Profit on exchange transactions

Less: Loss on exchange transactions

Includes profit / loss on dealing in foreign exchange, all income earned by way of foreign exchange, commission and charges on foreign exchange transactions excluding interest which will be shown under interest head. Only the net position shall be shown. If the net position is a loss, it is to be shown as a deduction.

(VI)

Income earned by way of dividend etc. from subsidiaries, companies, joint ventures abroad / in India

(VII)

Miscellaneous income

Includes income from bank’s properties, security charges, insurance etc. and any other miscellaneous income. In case any item under this head exceeds one percent of the total income, particulars shall be given in the notes.

Interest expended

15

(I)

Interest on deposits

Includes interest paid on all types of deposits including deposits from banks and other institutions.

(II)

Interest on RBI / inter-bank borrowings

Includes discount / interest on all borrowings and refinance from RBI and other banks.

(III)

Others

Includes discount / interest on all borrowings / refinance from financial institutions. All other payments like interest on participation certificates, penal interest paid, etc. shall also be included here.

Notes :General

1. The balances in Repo Interest Expenditure Account shall be classified under Schedule 15 (under item II or III as appropriate).

2. While acquiring government and other approved securities, banks should not capitalise the broken period interest paid to seller as part of cost of the investment, but instead book it as an expense.

Operating Expenses

16

(I)

Payments to and provisions for employees

Includes staff salaries / wages, allowances, bonus, other staff benefits like provident fund, pension, gratuity, liveries to staff, leave fare concessions, staff welfare, medical allowance to staff, etc.

(II)

Rent, taxes and lighting

Includes rent paid by the banks on buildings, municipal and other taxes paid (excluding income tax and interest tax), electricity and other similar charges and levies. House rent allowance and other similar payments to staff shall appear under the head ‘Payments to and provisions for employees’.

(III)

Printing and stationery

Includes books and forms and stationery items used by the bank and other printing charges which are not incurred by way of publicity expenditure.

(IV)

Advertisement and publicity

Includes expenditure incurred by the bank for advertisement and publicity purposes including printing charges of publicity material.

(V)

Depreciation on bank’s property

Includes depreciation on bank’s own property, cars and other vehicles, furniture, electric fittings, vaults, lifts, leasehold properties, non-banking assets, etc.

(VI)

Directors’ fees, allowances and expenses

Includes sitting fees, allowances and all other expenses incurred on behalf of directors. The daily allowance, hotel charges, conveyance charges, etc. which though in the nature of reimbursement of expenses incurred shall be included under this head. Similar expenses of Local Board members, committees of the Board, etc. shall also be included under this head.

(VII)

Auditors’ fees and expenses (including branch auditors’ fees)

Includes the fees paid to the statutory auditors and branch auditors for professional services rendered and all expenses for performing their duties, even though they may be in the nature of reimbursement of expenses. If external auditors have been appointed by banks themselves for internal inspections and audits and other services, the expenses incurred in that context including fees should not be included under this head but shall be shown under ‘other expenditure’.

(VIII)

Law charges

All legal expenses and reimbursement of expenses incurred in connection with legal services shall be included here.

(IX)

Postage, Telegrams, Telephones, etc.

Includes all postal charges like stamps, telephones, etc.

(X)

Repairs and maintenance

Includes repairs to bank’s property, their maintenance charges, etc.

(XI)

Insurance

Includes insurance charges on bank’s property, insurance premia paid to DICGC, etc. to the extent they are not recovered from the concerned parties.

(XII)

Other expenditure

All expenses other than those not included in any of the other heads like licence fees, donations, subscriptions to papers, periodicals, entertainment expenses, travel expenses, etc. shall be included under this head. In case any particular item under this head exceeds one percent of the total income, particulars shall be given in the notes.

Provisions and Contingencies

Includes all provisions made for bad and doubtful debts, provisions for taxation, provisions for non-performing investments, transfers to contingencies and other similar items.

Common Equity Tier 1 capital (CET 1) (net of deductions, if any)

Additional Tier 1 capital

Tier 1 capital (i + ii)

Tier 2 capital

Total capital (Tier 1+Tier 2)

Total Risk Weighted Assets (RWAs)

CET 1 Ratio (CET 1 as a percentage of RWAs)

Tier 1 Ratio (Tier 1 capital as a percentage of RWAs)

Tier 2 Ratio (Tier 2 capital as a percentage of RWAs)

Capital to Risk Weighted Assets Ratio (CRAR) (Total Capital as a percentage of RWAs)

Leverage Ratio

Amount of paid-up equity capital raised during the year

Amount of non-equity Tier 1 capital raised during the year, of which:

Give list* as per instrument type (perpetual non-cumulative preference shares, perpetual debt instruments, etc.). A bank shall also specify if the instruments are Basel II or Basel III compliant.

Amount of Tier 2 capital raised during the year, of which

Give list* as per instrument type (perpetual cumulative preference shares, debt capital instruments, etc.). A bank shall also specify if the instruments are Basel II or Basel III compliant.

Deposits*

Advances

Investments

Borrowings

Foreign Currency assets

Foreign Currency liabilities

I. Investments in India

(i) Government securities

(ii) Other approved securities

(iii) Shares

(iv) Debentures and Bonds

(v)Others

Total

Less: Provisions for impairment / NPI

Net

II. Investments outside India

(i) Government securities (including local authorities)

(ii) Other investments

Total

Less: Provisions for impairment / NPI

Net

Total investments (I+II)

I. Investments in India

(i) Government securities

(ii) Other approved securities

(iii) Shares

(iv) Debentures and Bonds

(v)Others

Total

II. Investments outside India

(i) Government securities (including local authorities)

(ii) Other investments

Total

Total investments (I+II)

i) Movement of provisions held towards NPIs

1. Opening balance
2. Add: Provisions made during the year
3. Less: Write off / write back of excess provisions during the year
4. Closing balance

ii) Movement of Investment Fluctuation Reserve

1. Opening balance
2. Add: Amount transferred during the year
3. Less: Drawdown
4. Closing balance

iii) Closing balance in IFR as a percentage of closing balance of investments in AFS and HFT category.

a)

Opening balance

b)

Additions during the year since 1^st April

c)

Reductions during the above period

d)

Closing balance

e)

Total provisions held

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Current year

Previous Year

Current year

Previous Year

Current year

Previous Year

Current year

Previous Year

Current year

Previous Year

a)

PSUs

b)

FIs

c)

Banks

d)

Private Corporates

f)

Others

g)

Provision held towards NPIs

Total

i) Securities sold under repo

1. Government securities
2. Corporate debt securities
3. Any other securities

ii) Securities purchased under reverse repo

1. Government securities
2. Corporate debt securities
3. Any other securities