Item

Sch

Coverage

Notes and instructions for compilation

Capital

1

Nationalised Banks

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 Reserve Account and Investment Fluctuation Reserve shall be shown under this head.

(V)

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

Notes - General:

Deposits

3

A.I)

Demand Deposits

(i)

From banks

Includes all bank deposits repayable on demand.

(ii)

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)

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

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

(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) 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 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 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

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.

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 (Regional Rural 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 RBI 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 accountsshall 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

-

(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 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.

Item

Sch

Coverage

Notes and Instructions for compilation

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 interest and dividend. The amount of premium amortised in respect of HTM Securities shall be shown here as a deduction. The deduction need not be disclosed separately. The book value of the security shall continue to be reduced to the extent of the amount amortised during the relevant accounting period.

(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, 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 as well as provision for depreciation (or reversal of excess depreciation) shall also 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 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. 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.

(Amount in ₹ crore)

Business Segments g

Treasury

Corporate / Wholesale Banking

Retail Banking

Other Banking Business

Total

Particulars i

Current Year

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Revenue

Result

Unallocated expenses

Operating profit

Income taxes

Extraordinary profit / loss

Net profit

Other information:

Segment assets

Unallocated assets

Total assets

Segment liabilities

Unallocated liabilities

Total liabilities

(Amount in ₹ crore)

Items / Related Party

Parent

(as per ownership or control)

Subsidiaries

Associates /

Joint ventures

Key

Management

Personnel

Relatives of Key Management Personnel

Total

Borrowings#

Deposits#

Placement of deposits#

Advances#

Investments#

Non-funded commitments#

Leasing / HP arrangements availed#

Leasing / HP arrangements provided#

Purchase of fixed assets

Sale of fixed assets

Interest paid

Interest received

Rendering of services*

Receiving of services*

Management contracts*

(Amount in ₹ crore)

Sr. No.

Particulars

Current Year

Previous Year

Tier 1 capital

Tier 2 capital

Total capital (Tier 1+Tier 2) (i+ii)

Total Risk Weighted Assets (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)

Percentage of the shareholding of

a) Government of India

b) State Government (specify name)

c) Sponsor Bank (specify name)

Amount of paid-up equity capital raised during the year  

Amount of perpetual debt instruments raised during the year

(Amount in ₹ crore)

Day 1

2 to

7 days

8 to

14 days

15 to

30 days

31 days to

2 months

Over 2 months and to 3 months

Over 3 months

and up to 6 Months

Over 6 months

and up to 1 year

Over 1 year and

up to 3 years

Over 3 years and up to 5 years

Over 5

years

Total

Deposits*

Advances

Investments

Borrowings

Foreign Currency assets

Foreign Currency liabilities

(Amount in ₹ crore)

Investments in India

Investments outside India

Total Investments

Government Securities

Other Approved Securities

Shares

Debentures and Bonds

Others

Total investments in India

Government securities (including local authorities)

Others

Total Investments outside India

Held to Maturity

Gross

Less: Provision for non-performing investments (NPI)

Net

Available for Sale

Gross

Less: Provision for depreciation and NPI

Net

Held for Trading

Gross

Less: Provision for depreciation and NPI

Net

Total Investments

Less: Provision for non-performing investments

Less: Provision for depreciation and NPI

Net

(Amount in ₹ crore)

Particulars

Current Year

Previous Year

i) Movement of provisions held towards depreciation of investment and 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 [Carrying value less net depreciation (ignoring net appreciation) i.e., the net amount reflected in the balance sheet] in AFS and HFT .

(Amount in ₹ crore)

Sr.No.

Particulars

Current Year

Previous Year

a)

Opening balance

b)

Additions during the year since 1st April

c)

Reductions during the above period

d)

Closing balance

e)

Total provisions held

(Amount in ₹ crore)

Sr.No.

Issuer

Amount

Extent of Private Placement

Extent of ‘Below Investment Grade’

Securities

Extent of ‘Unrated’

Securities

Extent of ‘Unlisted’

Securities

(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)

Subsidiaries /  Joint Ventures

f)

Others

g)

Provision held towards depreciation

Total *

(Amount in ₹ crore)

Minimum outstanding during the year

Maximum outstanding during the year

Daily average outstanding during the year

Outstanding as on March 31

FV

MV

FV

MV

FV

MV

FV

MV

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

(Amount in ₹ crore)

Minimum outstanding during the year

Maximum outstanding during the year

Daily average outstanding during the year

Total volume of transactions during the year

Outstanding as on March 31

Securities lent through GSL transactions

Securities borrowed through GSL transactions

Securities placed as collateral under GSL transactions

Securities received as collateral under GSL Transactions

(Amount in ₹ crore)

Minimum outstanding during the year

Maximum outstanding during the year

Daily average outstanding during the year

Total volume of transactions during the year

Outstanding as on March 31

Securities lent through GSL transactions

Securities borrowed through GSL transactions

Securities placed as collateral under GSL Transactions

Securities received as collateral under GSL Transactions

Standard

Non-Performing

Total

Total Standard Advances

Sub-standard

Doubtful

Loss

Total Non-Performing Advances

Gross Standard Advances and NPAs

Opening Balance

Add: Additions during the year

Less: Reductions during the year*

*Reductions in Gross NPAs due to:

i) Upgradation

ii) Recoveries (excluding recoveries from upgraded accounts)

iii) Technical / Prudential Write-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

(Amounts in ₹ crore)

Sr. No.

Sector*

Current Year

Previous Year

Outstanding Total Advances

Gross NPAs

Percentage of Gross NPAs to Total Advances in that sector

Outstanding Total Advances

Gross NPAs

Percentage of Gross NPAs to Total Advances in that sector

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.

Agriculture and allied activities

Corporates (excluding MSME)

Micro, Small and Medium Enterprises (MSME)

Retail (excluding agriculture and MSME)

Total

Current Year

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Standard

Number of borrowers

Gross Amount (₹ crore)

Provision held (₹ crore)

Sub-standard

Number of borrowers

Gross Amount (₹ crore)

Provision held (₹ crore)

Doubtful

Number of borrowers

Gross Amount (₹ crore)

Provision held (₹ crore)

Total

Number of borrowers

Gross Amount (₹ crore)

Provision held (₹ crore)

Details of stressed loans transferred during the year (to be made separately for loans classified as NPA and SMA)

(all amounts in ₹ crore)

To ARCs

To permitted transferees

To other transferees (please specify)

No: of accounts

Aggregate principal outstanding of loans transferred

Weighted average residual tenor of the loans transferred

Net book value of loans transferred (at the time of transfer)

Aggregate consideration

Additional consideration realised in respect of accounts transferred in earlier years

Details of loans acquired during the year

(all amounts in ₹ crore)

From SCBs, RRBs, Co-operative Banks, AIFIs, SFBs and NBFCs including Housing Finance Companies (HFCs)

From ARCs

Aggregate principal outstanding of loans acquired

Aggregate consideration paid

Weighted average residual tenor of loans acquired

Current year

Previous year

Number of frauds reported

Amount involved in fraud (₹ crore)

Amount of provision made for such frauds (₹ crore)

Amount of unamortised provision debited from ‘other reserves’ as at the end of the year (₹ crore)

(Amount in ₹ crore)

Type of borrower

Exposure to accounts classified as Standard consequent to implementation of resolution plan– Position as at the end of the previous half-year (A)

Of (A), aggregate debt that slipped into NPA during the half-year

Of (A) amount written off during the half-year

Of (A) amount paid by the borrowers during the half- year

Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the

end of this half-year

Personal Loans

Corporate persons*

Of which MSMEs

Others

Total

(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

(Amount in ₹ crore)

Particulars

Current Year

Previous Year

Total exposure to capital market

(Amount in ₹ crore)

Risk Category*

Exposure (net) as at March…

(Current Year)

Provision held as at March…

(Current Year)

Exposure (net) as at March… 

(Previous Year)

Provision held as at March…

(Previous Year)

Insignificant

Low

Moderately Low

Moderate

Moderately High

High

Very High

Total

(Amount in ₹ crore)

Particulars

Current Year

Previous Year

Total unsecured advances of the bank

Out of the above, amount of advances for which intangible securities such as charge over the rights, licenses, authority, etc. have been taken

Estimated value of such intangible securities

Particulars

Loan outstanding

Average ticket size

(₹ crore)

Average LTV ratio

Gross NPA

(%)

₹ crore

As % of Total Loans

(a) Consumption loans

of which bullet repayment loans

2. New loans sanctioned and disbursed during the FY [(c)+(d)]

NA

(c) Consumption loans

NA

of which bullet repayment loans

NA

(d) Income generating loans

NA

3.  Renewals sanctioned and disbursed during the FY

NA

4.Top-up loans sanctioned and disbursed during the FY

NA

5. Loans repaid during the FY [(e)+(f)]

NA

NA

(e) Consumption loans

NA

NA

of which bullet repayment loans

NA

NA

(f) Income generating loans

NA

NA

6. Non-Performing Loans recovered during the FY [(g) + (h)]

NA

NA

(g) Consumption loans

NA

NA

of which bullet repayment loans

NA

NA

(h) Income generating loans

NA

NA

7. Loans written off during the FY [(i) + (j)]

NA

NA

(i) Consumption loans

NA

NA

of which bullet repayment loans

NA

NA

(j) Income generating loans

NA

NA

8. Closing balance at the end of FY [(k) + (l)]

(k) Consumption loans

of which bullet repayment loans

(l) Income generating loans

Sr. No.

Particulars

Unclaimed gold or silver collateral at the end of the financial year (in grams)

Number of loan accounts in which auctions were conducted

Total outstanding in loan accounts mentioned in (b)

Gold or silver collateral acquired during the FY due to default of loans (in grams)

Gold or silver collateral auctioned during the FY (in grams)

Recovery made through auctions during the FY (in ₹ crore)

Recovery percentage:

as % of value of gold or silver collateral

as % of outstanding loan

(Amount in ₹ crore)

Particulars

Current Year

Previous Year

Total deposits of the twenty largest depositors

Percentage of deposits of twenty largest depositors to total deposits 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)

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.

(Amount in ₹ crore)

Particulars

Current Year

Previous Year

(i) The notional principal of swap agreements

(ii) Losses which would be incurred if counterparties failed to fulfil their obligations under the agreements

(iii) Collateral required by the bank upon entering into swaps

(iv) Concentration of credit risk arising from the swaps (for example, exposures to particular industries, or swaps with highly geared companies.)

(v) The fair value of the swap book

(Note - If the swaps are linked to specific assets, liabilities, or commitments, the fair value shall be the estimated amount that the bank would receive or pay to terminate the swap agreements as on the balance sheet date. For a trading swap the fair value shall be its mark to market value)

(Amount in ₹ crore)

Sr. No.

Particulars

Current Year

Previous Year

i)

Notional principal amount of exchange traded interest rate derivatives undertaken during the year (instrument wise)

ii)

Notional principal amount of exchange traded interest rate derivatives outstanding as on March 31 ….(instrument wise)

iii)

Notional principal amount of exchange traded interest rate derivatives outstanding and not ‘highly effective’ (instrument wise)

iv)

Mark to market value of exchange traded interest rate derivatives outstanding and not ‘highly effective’ (instrument wise)

(Amount in ₹ crore)

Sr.No

Particular

Current Year

Previous Year

Currency Derivatives

Interest rate derivatives

Currency Derivatives

Interest rate derivatives

a)

Derivatives (Notional Principal Amount)

i) For hedging

ii) For trading

b)

Marked to Market Positions [1]

i) Asset (+)

ii) Liability (-)

d)

Likely impact of one percentage change in interest rate (100*PV01)

i) on hedging derivatives

ii) on trading derivatives

e)

Maximum and Minimum of 100*PV01 observed during the year

i) on hedging

ii) on trading

(Amount in ₹ crore)

Sr. No.

Particulars

Current Year

Previous Year

i)

Opening balance of amounts transferred to DEA Fund

ii)

Add: Amounts transferred to DEA Fund during the year

iii)

Less: Amounts reimbursed by DEA Fund towards claims

iv)

Closing balance of amounts transferred to DEA Fund

A bank shall specify here that the closing balance of the amount transferred to DEA Fund, as disclosed above, are also included under 'Schedule 12 - Contingent Liabilities - Other items for which the bank is contingently liable' or 'Contingent Liabilities - Others,' as the case may be.

Sr. No

Particulars

Current Year

Previous Year

Complaints received by the bank from its customers

1.

2.

3.

Number of complaints disposed during the year

3.1

Of which, number of complaints rejected by the bank

4.

Number of complaints pending at the end of the year

Maintainable complaints received by the bank from Office of Ombudsman

5.

Number of maintainable complaints received by the bank from Office of Ombudsman

5.1.

Of 5, number of complaints resolved in favour of the bank by Office of Ombudsman

5.2

Of 5, number of complaints resolved through conciliation / mediation / advisories issued by Office of Ombudsman

5.3

Of 5, number of complaints resolved after passing of Awards by Office of Ombudsman against the bank

6.

Number of Awards unimplemented within the stipulated time (other than those appealed)

Note: Maintainable complaints refer to complaints on the grounds specifically mentioned in Integrated Ombudsman Scheme, 2021 (Previously Banking Ombudsman Scheme, 2006) and covered within the ambit of the Scheme.

Grounds of complaints, (i.e. complaints relating to)

Number of complaints pending at the beginning of the year

Number of complaints received during the year

% increase / decrease in the number of complaints received over the previous year

Number of complaints pending at the end of the year

Of 5, number of complaints pending beyond 30 days

1

2

3

4

5

6

Current Year

Ground - 1

Ground - 2

Ground - 3

Ground - 4

Ground - 5

Others

Total

Previous Year

Ground - 1

Ground - 2

Ground - 3

Ground - 4

Ground - 5

Others

Total

1.ATM / Debit Cards

2. Credit Cards

3.Internet / Mobile / Electronic Banking

4. Account opening / difficulty in operation of accounts

5. Mis-selling / Para-banking

6. Recovery Agents / Direct Sales Agents

7. Pension and facilities for senior citizens / differently abled

8. Loans and advances

9. Levy of charges without prior notice / excessive charges / foreclosure charges

10. Cheques / drafts / bills

11. Non-observance of Fair Practices Code

12. Exchange of coins, issuance / acceptance of small denomination notes and coins

13. Bank Guarantees / Letter of Credit and documentary credits

14. Staff behaviour

15. Facilities for customers visiting the branch / adherence to prescribed working hours by the branch, etc

16. Others

Particular

Current Year

Previous Year

i) Interest Income as a percentage to Working Funds1

ii) Non-interest income as a percentage to Working Funds1

iii) Cost of Deposits

iv) Net Interest Margin2

v) Operating Profit as a percentage to Working Funds1

vi) Return on Assets3

vii) Business (deposits plus advances) per employee4 (in ₹ crore)

viii) Profit per employee (in ₹ crore)

(Amount in ₹ crore)

Provision debited to Profit and Loss Account

Current Year

Previous Year

(Amount in ₹ crore)

Sr. No.

Particulars

Current Year

Previous Year

i)

Payment of DICGC Insurance Premium

ii)

Arrears in payment of DICGC premium