XV. Suggested format of Balance Sheet and Profit & Loss A/c. of UCBs

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சொத்து வெளியீட்டாளர்

XV. Suggested format of Balance Sheet and Profit & Loss A/c. of UCBs

Schedule 1

Schedule 2

Schedule 3

Schedule 4

Schedule 5

Schedule 6

Schedule 7

Schedule 8

Schedule 9

Schedule 10

Schedule 11

Schedule 12

Schedule 13

Schedule 14

Schedule 15

Schedule 16

Schedule 17

Schedule 18

பின்செல்

வெளியிடப்பட்ட தேதி டிசம்பர் 07, 1999

listen

(Paragraph - 8.33)

Suggested format of Balance Sheet of UCBs

Balance Sheet of

(here enter name of the bank)

as on 31st March

(Year).


Capital and Liabilities	Schedule	As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
Capital	1

Reserve and Surplus	2
Principal/Subsidiary State	3

Partnership Fund Deposits	4

Borrowings	5
Other Liabilities & Provisions	6

Total
Assets
Cash & Balances with Reserve
Bank of India, State Bank of
India, State Co-op. Bank &
Central Co-op. Bank	7
Balances with Banks and Money	8
At Call & Short Notice

Investments	9
Investments out of the Principal/
Subsidiary State Partnership Fund	10
Advances	11
Fixed Assets	12
Other Assets	13
Total
Contingent Liabilities and
Bills for Collection	14

Capital

(a)	shares of Rs.	each

(b)	shares of Rs.	each


II.	Subscribed Capital

(a)	shares of Rs.	each

(b)	shares of Rs.	each

III.	Amount called up

(a)	On	shares at

	Rs.	per share


	Less : Calls Unpaid

(b )	On	shares at

	Rs.	per share


	Less : Calls Unpaid

IV.	Of (3i) above, held by :-

	(a)	Individuals

	(b)	Co-operative institutions

	(c)	State Government
		Total

Reserves and Surplus

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	Statutory Reserve
	(a)	Opening Balance
	(b)	additions during the year
	(c)	Deductions during the year

II.	Agricultural (Credit Stabilization) Fund
	(a)	Opening Balance
	(b)	Additions during the year
	(c)	Deductions during the year

III.	Building Fund
	(a)	Opening Balance
	(b)	Additions during the year
	(c)	Deductions during the year

IV.	Dividend Equalization Fund
	(a)	Opening Balance
	(b)	Additions during the year
	(c)	Deductions during the year

V.	Other Funds and Reserves
	(to be specified)
	(a)	Opening Balance
	(b)	Additions during the yeair
	(c)	Deductions during the year
		{Total (I, II, III, IV and V)}

Principal/Subsidiary State Partnership Fund

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	(a)	Opening Balance

	(b)	Additions during the year

	(c)	Deductions during the year

II.	For share capital of

	(a)	Central Co-op. Banks

	(b)	Primary Agricultural Credit
		Societies

	(c)	Other Societies
		Total

Deposits

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	Demand Deposits

	(i)	From Individuals #

	(ii)	From Central Co-op. Banks

	(iii)	From other Societies

II.	Savings Bank Deposits

	(i)	From Individuals #

	(ii)	From Central Co-op. Banks

	(iii)	From other Societies

III.	Term Deposits @

	(i)	From Individuals #

	(ii)	From Central Co-op.
		Banks

	(iii)	From other Societies
		Total (I, II and III)

@	Including reserve fund deposits of societies, employees provident fund deposits, staff security deposits, recurring deposits, cash certificates, etc.

#	Individual include deposits from institutions other than co-operative banks and societies.

Borrowings

				As on	As on
				31.3.	31.3.
				(Current Year)	(Previous Year)
				Rs.	Rs.
I.	From the Reserve Bank of India
	and the State & Central
	Co-operative Banks :
	(a)	Short-term loans, cash
		credits and overdrafts
		of which secured against:
		(i)	Government and other
			Approved Securities
		(ii)	Other tangible securities
	(b)	Medium term loans
		of which secured against :
		(i)	Government and other
			Approved Securities
		(ii)	Other tangible securities
	(c)	Long-term loans
		of which secured against
		(i)	Government and other
			Approved Securities
		(ii)	Other tangible securities

II.	From the State Bank of India
	(a)	Short-term loans, cash credits
		and overdrafts:
		of which secured against :
		(i)	Government and other
			Approved Securities
		(ii)	Other tangible securities
	(b)	Medium Term Loans
		of which secured against
		(i)	Government and other
			Approved Securities
		(ii)	Other tangible securities
	(c)	Long Term Loans
		of which secured against
		(i)	Government & other
			Approved Securities
		(ii)	Other tangible securities

III.	From the State Government
	(a)	Short term loans
		of which secured against
		(i)	Government & other
			Approved Securities
		(ii)	Other tangible securities
	(b)	Medium term loans
		of which secured against
		(i)	Government & other
			Approved Securities
		(ii)	Other tangible securities
	(c)	Long Term loans
		of which secured against
		(i)	Government and other
			Approved Securities
		(ii)	Other tangible securities

IV.	Loans from other sources
	(source and security to be specified)
			Total (I, II, III and IV)

Notes :	1.	Short term loans will be for periods upto 15 months, medium term loans from 15 months to 5 years and long term loans over5 years

	2.	Other tangible security includes borrowings against gold and gold ornaments, repledge of goods, mortgage of land, etc.

Other Liabilities and Provisions

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Bills payable (net)

II.	Inter-office adjustments (net)

III.	Interest accrued

IV.	Unclaimed Dividends

V.	Others (including provisions)
	Total (I, II, III, IV and V)

Cash and Balances with Reserve Bank of India, State Bank of India, State Co-op. Bank and Central Co-op. Bank

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	Cash in Hand

II.	Balances with Reserve Bank of India

	(a)	In Current Account

	(b)	In other Accounts

III.	Balances with State Bank of India

	(a)	In Current Account

	(b)	In other Accounts

IV.	Balances with State and Central
	Co-operative banks

	(a)	In Current Account

	(b)	In other Accounts
		Total (I, II, III and IV)

Balances with Banks & Money at Call & Short Notice

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	Balance with other Banks

	(a)	Current deposits

	(b)	Savings bank deposits

	(c)	Fixed deposits


II.	Money at Call and Short Notice

	(a)	With banks

	(b)	With other institutions
		Total (I and II)

Investments

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	In Central & State Government
	Securities

II.	In other Approved Securities

III.	In shares of co-operative institutions
	(other than out of the Principal/
	Subsidiary State Partnership Fund)

IV.	In debentures and bonds

V.	Others (To be specified)
VI.	Total (I, II, III, IV and V)
VII.	Less : Provision for
	Depreciation
	in Investments
	Total (VI minus VII)

Investment out of the Principal/Subsidiary State Partnership Fund

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	In shares of Central Co-operative
	banks

II.	In shares of Primary agricultural
	credit Societies

III.	In shares of other societies
	Total I, II and III

Advances

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	(a)	Bills purchased & discounted

	(b)	Cash credits, overdrafts &
		loans repayable on demand

	(c)	Term Loans
		Total

II.	(a)	Secured by tangible assets

	(b)	Secured by bank/
		government guarantees

	(c)	Unsecured
		Total

III.	Less : Provision for Bad and
		Doubtful Debts
IV.	Total (I - III)

Fixed Assets

			As on	As on
			31.3.	31.3.
			(Current Year)	(Previous Year)
			Rs.	Rs.
I.	Premises

	(a)	At cost as on 31st March of
		of the preceding year

	(b)	Additions

	(c)	Deductions during the year

	(d)	Total Cost (a and b minus c)

	(e)	Less : Depreciation to date
	(f)	Total (d minus e)
II.	Other Fixed Assets (including
	furniture and fixtures)

	(a)	At cost as on 31st March of
		the preceding year

	(b)	Additions during the year

	(c)	Deductions during the year

	(d)	Total Cost (a + b minus c)
	(e)	Less : Depreciation to date
	(f)	Total (d minus e)

Other Assets

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Inter-office adjustment (net)

II.	Interest accrued

III.	Stationery and stamps

IV.	Non-banking assets acquired
	in satisfaction of claims

V.	Others @
	Total (I, II, III, IV and V)

@	In case there is any unadjusted balance of loss, the same may be shown under this item with appropriate footnote.

Contingent liabilities and bills for collection

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Claims against the bank not
	acknowledged as debts

II.	Liability for partly paid investments

III.	Liability on account of outstanding
	forward exchange contracts

IV.	Guarantees given on behalf of
	constituents

V.	Acceptances, endorsements and other
	obligations (including bills for
	collection)

VI.	Other items for which the bank is
	contingently liable
	Total (I, II, III, IV, V and VI)

				As on	As on
			Schedule	31.3.	31.3.
			No.	(Current Year)	(Previous Year)
				Rs.	Rs.
I.	Income

	Interest earned		15

	Other income		16
		Total
II.	Expenditure

	Interest expended		17

	Operating expenses		18

	Provisions & contingencies
		Total
III.	Profit/Loss

	Net Profit/Loss (-) for the year

	Profit/Loss (-) brought forward
		Total
IV.	Appropriations

	Transfer to statutory reserves
	Transfer to other reserves
	(to be specified)

	Proposed Dividend

	Balance carried to Balance Sheet
		Total

Interest Earned

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Interest/discount on advances/bills

II.	Income on investments

III.	Interest on balances with Reserve
	Bank of India, State Bank of India,
	State Co-op. Bank and Central
	Co-op. Bank

IV.	Others
	Total

Other Income

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Commission, exchange and brokerage

II.	Profits on sale of investments

	Less : Loss on sale of investments

III.	Profit on revaluation of investments

	Less : Loss on revaluation of investments

IV.	Profit on sale of land, buildings
	and other assets

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

V.	Profit on exchange transactions

	Less : Loss on exchange transactions

VI.	Subsidies and Donations

VII.	Income from non-banking assets
	and profit (Loss) on sale of or
	dealing in such assets
	Total

Interest Expended

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Interest on Deposits

II.	Interest on Borrowings

III.	Others
	Total

(Current Year)

(Previous Year)

Authorised Capital

Operating Expenses

		As on	As on
		31.3.	31.3.
		(Current Year)	(Previous Year)
		Rs.	Rs.
I.	Payments to and provisions
	for employees

II.	Rent, taxes and lighting

III.	Printing and stationery

IV.	Advertisement and publicity

V.	Depreciation on bank's property

VI.	Directors' fees, allowances
	and expenses

VII.	Auditors' fees and expenses
	(including branch auditors)

VIII.	Law Charges

IX.	Postages, Telegrams, Telephones, etc.

X.	Repairs and maintenance

XI.	Insurance

XII.	Other Expenditure
	Total