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, cash credit accounts, 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)

(III)

Term Deposits

(i)

From banks

Includes all types of bank deposits repayable after a specified term.

(ii)

From others

Includes all types of deposits of the non-bank sector repayable after a specified term.

Fixed deposits, cumulative and recurring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc. shall be included under this category.

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. Matured term deposits shall be treated as demand deposits.

3. Deposits under special schemes shall be included under term deposits if they are not payable on demand. When such deposits have matured for payment, they shall be shown under demand deposits.

4. 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.

5. 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)

Reserve Bank of India

Includes repo, other borrowings or refinance obtained from Reserve Bank of India.

(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 of the bank 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 Reserve Bank of India 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 bad and doubtful debts, 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 Reserve Bank of India

6

(I)

Cash in hand (including foreign currency notes)

Includes cash in hand including foreign currency notes.

(II)

Balances with Reserve Bank of India

(i) in Current Account

(ii) in Other Accounts

All type of reverse repos with the Reserve Bank 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 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 Reserve Bank 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

In classification under section A, all outstanding advances net of provisions made, will be classified under three heads as indicated and shall include both secured and unsecured advances as well as overdue instalments.

Receivables acquired under factoring shall be reported under ‘Bills purchased and Discounted’.

All loans 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’. Outstanding balances on credit cards shall be included under this category. Other balances pertaining to credit operations, even if they are dues from other banks / organisations shall be shown as part of advances. However, where such dues are in the nature of fee or other revenue receivable the same may be shown as Other Assets.

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 including advances against book debts which are secured by tangible assets shall be shown here. The item will include secured advances both in and outside India.

The bank shall specify that advances secured by tangible assets includes advances against book debts.

(ii)

Covered by Bank/Government Guarantee

Advances to the extent they are covered by guarantees of Indian / foreign governments, Indian / foreign banks, Deposit Insurance and Credit Guarantee Corporation (DICGC) and Export Credit Guarantee Corporation of India (ECGC) shall be included here. Further, advances to the extent they are covered by Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) and Credit Risk Guarantee Fund Trust for Low Income Housing (CRGFTLIH) and individual schemes under National Credit Guarantee Trustee Company Ltd. (NCGTC) which are backed by explicit Central Government Guarantee*, shall also be included here.

*Note: In terms of Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025 , as amended from time to time

(iii)

Unsecured

All advances not classified under (i) and (ii) shall be included here. Rights, licenses, authorisations, etc. charged to a bank as collateral should not be reckoned as tangible security and therefore such advances shall be reckoned as unsecured under this head, with a disclosure of the same in the notes to the account.

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

Advances shall be classified on the sectoral basis as indicated. Advances, which qualify as priority sector lending according to extant Reserve Bank of India instructions are to be classified under the head ‘Priority Sectors’. Such advances shall be excluded from item (ii) i.e., advances to public sector. Advances to Central / State Governments and other Government undertakings including Government Companies and statutory corporations shall be included in the category ‘Public Sector’.

All advances to the banking sector including Co-operative Banks shall come under the head ‘Banks’. All the remaining advances will be included under the head ‘Others’ and typically this category will include non-priority sector advances to the private, joint and co-operative sectors.

Notes - General:

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. Consortium advances shall be reported net of share of other participating banks / institutions.

4. All interest-bearing loans and advances granted to bank’s own staff shall be included here.

5. Advances to other banks / organisations shall be included here.

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

7. Rights, licenses, authorisations, etc. charged to the bank as security / collateral in respect of projects (including infrastructure projects) financed by them, shall not be reckoned as tangible security. Such advances shall be reckoned as unsecured.

8. Partial credit enhancement facilities to the extent drawn shall be treated as an advance.

9. The aggregate amount of inter - bank participations with risk sharing would be reduced from the aggregate advances outstanding by issuing bank. Participating bank shall show the amount of inter-bank participations under advances. Where the participation is without risk sharing, it shall be reflected by the participating bank as due from Banks under Schedule 9.

10. 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 March 31 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 March 31 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.

Deposits placed with NABARD / SIDBI / NHB, etc. on account of shortfall in priority sector targets shall be included here. Banks shall also disclose the details of such deposits, both for the current year and previous year, as a footnote in Schedule 11 of the Balance Sheet.

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

Guarantees given shall be shown here.

(V)

Acceptances, endorsements and other obligations

This item will include letters of credit and bills accepted by the bank on behalf of its customers.

(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.

The undrawn partial credit enhancement facilities 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 ‘Held for Trading’, depending upon the nature of contractual cash flow and 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 and advances like cash credit, demand loans, overdrafts, export loans, term loans, domestic and foreign bills purchased and discounted (including those rediscounted), overdue interest and interest subsidy, if any, relating to such advances / bills.

(II)

Income on investments

Includes all income derived from the investment portfolio by way of discount / interest 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 Reserve Bank of India 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, commission on letters of credit and bank guarantees, 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.

(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 assets shall be shown under this item. 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 recoveries from constituents for godown rents, 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. The fee received from the sale of Priority Sector Lending Certificates (PSLCs) shall be shown here.

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 Reserve Bank of India 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. The fees paid for the purchase of the PSLCs shall be shown here.

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

Percentage of the shareholding of Government of India

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

High Quality Liquid Assets

1

Total High-Quality Liquid Assets (HQLA)

Cash Outflows

2

Retail deposits and deposits from small business customers, of which:

i)

Stable deposits

ii)

Less stable deposits

3

Unsecured wholesale funding, of which:

i)

Operational deposits (all counterparties)

ii)

Non-operational deposits (all counterparties)

iii)

Unsecured debt

4

Secured wholesale funding

5

Additional requirements, of which

i)

Outflows related to derivative exposures and other collateral requirements

ii)

Outflows related to loss of funding on debt products

iii)

Credit and liquidity facilities

6

Other contractual funding obligations

7

Other contingent funding obligations

8

Total Cash Outflows

Cash Inflows

9

Secured lending (e.g., reverse repos)

10

Inflows from fully performing exposures

11

Other cash inflows

12

Total Cash Inflows

Total Adjusted^$ Value

13

Total HQLA

14

Total Net Cash Outflows

15

Liquidity Coverage Ratio (%)

*Un-weighted values shall be calculated as outstanding balances maturing or callable within 30 days (for inflows and outflows) except where otherwise mentioned in the circular and LCR template.

^@Weighted values shall be calculated after the application of respective haircuts (for HQLA) or inflow and outflow rates (for inflows and outflows).

^$Adjusted values shall be calculated after the application of both (a) haircuts and inflow and outflow rates and (b) any applicable caps (i.e., cap on Level 2B and Level 2 assets for HQLA and cap on inflows).

No maturity*

< 6
months

6
months to < 1yr

≥ 1yr

ASF Item

1

Capital: (2+3)

2

Regulatory capital

3

Other capital instruments

4

Retail deposits and deposits from small business customers: (5+6)

5

Stable deposits

6

Less stable deposits

7

Wholesale funding: (8+9)

8

Operational deposits

9

Other wholesale funding

10

Other liabilities: (11+12)

11

NSFR derivative liabilities

12

All other liabilities and equity not included in the above categories

13

Total ASF (1+4+7+10)

RSF Item

14

Total NSFR high-quality liquid assets (HQLA)

15

Deposits held at other financial institutions for operational purposes

16

Performing loans and securities: (17+18+19+21+23)

17

Performing loans to financial institutions secured by Level 1 HQLA

18

Performing loans to financial institutions secured by non-Level 1 HQLA and unsecured performing
loans to financial institutions

19

Performing loans to non-financial corporate clients, loans to retail and small business customers, and loans to sovereigns, central banks, and PSEs, of which:

20

With a risk weight of less than or equal to 35% under the Basel II Standardised Approach for credit risk

21

Performing residential mortgages, of which:

22

With a risk weight of less than or equal to 35% under the Basel II Standardised Approach for credit risk

23

Securities that are not in default and do not qualify as HQLA, including exchange-traded equities

24

Other assets: (sum of rows 25 to
29)

25

Physical traded commodities, including gold

26

Assets posted as initial margin for derivative contracts and contributions to default funds of CCPs

27

NSFR derivative assets

28

NSFR derivative liabilities before deduction of variation margin posted

29

All other assets not included in the above categories

30

Off-balance sheet items

31

Total RSF (14+15+16+24+30)

32

Net Stable Funding Ratio (%)

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 / Current 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

e)

Others

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

Securities lent through GSL transactions

Securities borrowed through GSL transactions

Securities placed as collateral under GSL transactions

Securities received as collateral under GSL Transactions

Securities lent through GSL transactions

Securities borrowed through GSL transactions

Securities placed as collateral under GSL Transactions

Securities received as collateral under GSL Transactions

Gross Standard Advances and NPAs

Opening Balance

Add: Additions during the year

Less: Reductions during the year*

Closing balance

*Reductions in Gross NPAs due to:

i) Upgradation

ii) Recoveries (excluding recoveries from upgraded accounts)

iii) Technical / PrudentialWrite-offs

iv) Write-offs other than those under (iii) above

Provisions (excluding Floating Provisions)

Opening balance of provisions held

Add: Fresh provisions made during the year

Less: Excess provision reversed / Write-off loans

Closing balance of provisions held

Net NPAs

Opening Balance

Add: Fresh additions during the year

Less: Reductions during the year

Closing Balance

Floating Provisions

Opening Balance

Add: Additional provisions made during the year

Less: Amount drawn down during the year

(Rationale for drawdown may be explained by way of a note below the table)

Closing balance of floating provisions

Technical write-offs and the recoveries made thereon

Opening balance of Technical / Prudential written-off accounts

Add: Technical / Prudential write-offs during the year

Less: Recoveries made from previously technical / prudential written-off accounts during the year

Closing balance

Note –

1) While making disclosures in audited annual financial statements, a bank should invariably provide the figures for both the current and previous year to facilitate comparison.

2) Technical or prudential write-off is the amount of non-performing loans which are outstanding in the books of the branches but have been written-off (fully or partially) at Head Office level. Amount of Technical write-off should be certified by statutory auditors.

3) To the extent that floating provisions have not been reckoned for Tier 2 capital, they may be netted off from Gross NPAs to arrive at Net NPAs.

Ratios
(in percent)
(to be computed as per applicable regulatory instructions)

Current
Year

Previous
Year

Gross NPA to Gross Advances

Net NPA to Net Advances

Provision coverage ratio

i)

Priority Sector

a)

Agriculture and allied activities

b)

Advances to industries sector eligible as priority sector lending

c)

Services

d)

Personal loans

Subtotal (i)

ii)

Non-priority Sector

a)

Agriculture and allied activities

b)

Industry

c)

Services

d)

Personal loans

Sub-total (ii)

Total (I + ii)

*A bank shall also disclose in the format above, sub-sectors where the outstanding advances exceeds 10 percent of the outstanding total advances to that sector. For instance, if a bank’s outstanding advances to the mining industry exceed 10 percent of the outstanding total advances to ‘Industry’ sector it shall disclose details of its outstanding advances to mining separately in the format above under the ‘Industry’ sector.

Personal Loans

Corporate persons*

Of which MSMEs

Others

Total

* As defined in section 3(7) of the Insolvency and Bankruptcy Code, 2016

(Amount in ₹ crore)

Category

Current Year

Previous Year

i) Direct exposure

a) Residential Mortgages

Lending fully secured by mortgages on residential property that is or will be occupied by the borrower or that is rented. Individual housing loans eligible for inclusion in priority sector advances shall be shown separately. Exposure would also include non-fund based (NFB) limits.

b) Commercial Real Estate

Lending secured by mortgages on commercial real estate (office buildings, retail space, multipurpose commercial premises, multifamily residential buildings, multi tenanted commercial premises, industrial or warehouse space, hotels, land acquisition, development and construction, etc.). Exposure would also include non-fund based (NFB) limits.

c) Investments in Mortgage-Backed Securities (MBS) and other securitised exposures

i. Residential

ii. Commercial Real Estate

ii) Indirect Exposure

Fund based and non-fund-based exposures on National Housing Bank and Housing Finance Companies.

Total Exposure to Real Estate Sector

1. Direct investment in equity shares, convertible bonds, convertible debentures and units of equity oriented mutual funds the corpus of which is not exclusively invested in corporate debt;

2. Advances against shares / bonds / debentures or other securities or on clean basis to individuals for investment in shares (including IPOs / ESOPs), convertible bonds, convertible debentures, and units of equity oriented mutual funds;

3. Advances for any other purposes where shares or convertible bonds or convertible debentures or units of equity oriented mutual funds are taken as primary security;

4. Advances for any other purposes to the extent secured by the collateral security of shares or convertible bonds or convertible debentures or units of equity oriented mutual funds i.e. where the primary security other than shares / convertible bonds / convertible debentures / units of equity oriented mutual funds does not fully cover the advances;

5. Secured and unsecured advances to stockbrokers and guarantees issued on behalf of stockbrokers and market makers;

6. Loans sanctioned to corporates against the security of shares / bonds / debentures or other securities or on clean basis for meeting promoter’s contribution to the equity of new companies in anticipation of raising resources;

7. Bridge loans to companies against expected equity flows / issues;

8. Underwriting commitments taken up by the banks in respect of primary issue of shares or convertible bonds or convertible debentures or units of equity oriented mutual funds;

9. Financing to stockbrokers for margin trading;

10. All exposures to Venture Capital Funds (both registered and unregistered)

Total exposure to capital market

Insignificant

Low

Moderately Low

Moderate

Moderately High

High

Very High

Total

*Till a bank moves over to internal rating systems, it shall use the seven-category classification followed by Export Credit Guarantee Corporation of India Ltd. (ECGC) for the purpose of classification and making provisions for country risk exposures. ECGC shall provide to a bank, on request, quarterly updates of their country classifications and shall also inform banks in case of any sudden major changes in country classification in the interim period.

Total deposits of the twenty largest depositors

Percentage of deposits of twenty largest depositors to total deposits of the bank

Total advances to the twenty largest borrowers

Percentage of advances to twenty largest borrowers to total advances of the bank

(Amount in ₹ crore)

Particulars

Current Year

Previous Year

Total exposure to the twenty largest borrowers / customers

Percentage of exposures to the twenty largest borrowers / customers to the total exposure of the bank on borrowers / customers

(Amount in ₹ crore)

Current Year

Previous Year

Total Exposure to the top twenty NPA accounts

Percentage of exposures to the twenty largest NPA exposure to total Gross NPAs.