Banking Statistics

Annex 2.1
Details of Balance Sheet Items and Notes on Accounts
A. Balance Sheet

Item Schedule Coverage Notes and Instructions for compilation

Capital 1. Nationalised Banks The Capital owned by Central Government as on the

Capital (Fully owned date of the balance sheet should be shown.In the case of
By Central other Indian banks, Authorised, Issued, Subscribed,
Government) Called up capital should be given separately. Calls-in-
arrears will be deducted from the called-up capital while
Other Banks (Indian) the paid-up value of forfeited shares should be added
Authorised Capital thus arriving at the paid-up capital. Where necessary,
(…..shares of Rs. ….. items which can be combined should be shown under
each) one head for instance ‘Issued and Subscribed Capital’.
Issued Capital (…..shares
of Rs. ….. each) In the case of Banking Companies incorporated outside
Subscribed Capital India, the amount of deposit kept with Reserve Bank of
(…..shares of Rs. ….. India, under sub-section 2 of section 11 of the Banking
each) Regulation Act, 1949 should be shown under the head
Called up Capital ‘capital’; the amount, however, should not be extended to
(…..shares of Rs. ….. the outer column.
each)
Less : Calls unpaid Notes – GeneralThe changes in the above items, if any,
Add : forfeited shares during the year, say, fresh contribution made by the
Paid up Capital Government, fresh issue of capital, capitalisation of
Banking Companies reserves, etc. may be explained in the notes.
incorporated
outside India

Reserves 2 I) Statutory Reserves Reserve created in terms of section 17 or any other

& section of Banking Regulation Act must be separately
Surplus disclosed.
II) Capital Reserves The expression ‘capital reserves’ shall not include any
amount regarded as free for distribution through the
profit & loss account. Surplus on revaluation or sale
of fixed assets should be treated as capital reserves.
III) Share Premium Premium on issue of share capital may be shown
separately under this head.
IV) Revenue and The expression ‘Revenue Reserves’ shall mean any
other Reserves reserve other than capital reserve. This item will include
a) Investment all reserves, other than those separately classified. The
Fluctuation expression ‘reserve’ shall not include any amount written
Reserve off or retained by way of providing for depreciation,
renewals or dimunition in value of assets or retained by
V) Balance of Profit way of providing for any known liability.
Includes balance of profit after appropriations. In case of
loss the balance may be shown as a deduction.
Notes – General
i) Movements in various categories of reserves should
be shown as indicated in the schedule.

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Manual on Financial and Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

Deposits 3. A.I. Demand Deposits

i) from banks Includes all banks 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 and cash
certificates, etc. are to be included under this category.
II. Savings Bank Includes all savings bank deposits (including inoperative
Deposits savings bank accounts).Includes all types of banks
III. Term Deposits deposits repayable after a specified term.Includes all
i) from banks types of deposits of the non-bank sector repayable after
ii) from others a specified term. Fixed deposits, cumulative and
B. i) Deposits of recurring deposits, cash certificates, annuity deposits,
branches in deposits mobilised under various schemes, ordinary staff
India. deposits, foreign currency non-resident deposits
ii) Deposits of accounts, etc. are to be included under this category.The
branches outside total of these two items will agree with the total deposits.
India.
Notes – General
a) Interest payable on deposits (whether accrued and
due and accrued but not due) should not be
included but shown under other liabilities.
Deposits, repayment of which is subject to
restrictions by its very nature, like margin deposits,
security deposits from staff, etc. also should not be
included under deposits but shown under ‘other
liabilities.’
b) Matured time deposits and cash certificates, etc.
should be treated as demand deposits
c) Deposits under special schemes should be included
under term deposits if they are not payable on
demand. When such deposits have matured for
payment they should be shown under demand
deposits.
d) Deposits from banks will include deposits from the
banking system in India, co-operative banks,
foreign banks which may or may not have a
presence in India.

Borro- 4. I. Borrowings in India Includes borrowings/refinance and rediscount obtained

wings i) Reserve Bank of from Reserve Bank of India.Includes borrowings/refinance
India and rediscount obtained from commercial banks
(including co-operative banks)
ii) Other banks Includes borrowings/refinance and rediscount from
Industrial Development Bank of India, Export-Import
Bank of India, National Bank for Agricultural and Rural
Development and other institutions, agencies (including
liability against participation certificates, if any)
II. Borrowings outside Includes borrowings and rediscounts of Indian branches
India abroad as well as borrowings of foreign branches.
Secured borrowings This item will be shown separately: Includes secured
included above borrowings/refinance in India and outside India.

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 Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

Notes – General
i) The total of I & II will agree with the total borrowings
shown in the balance sheet.
ii) Inter-office transactions should not be shown as
borrowings.
iii) Funds raised by foreign branches by way of
certificates of deposits, notes, bonds, etc. should be
classified, depending upon documentation, as
‘deposits’, ‘borrowings’ etc.
iv) Refinance obtained by banks from Reserve Bank of
India and various institutions are being brought
under the head ‘Borrowings’. Hence advances will be
shown at the gross amount on the asset side.

Other 5 I. Bills Payable Includes drafts, telegraphic transfers, mail transfers

Liabi- payable, pay slip, bankers cheques, other miscellaneous
lities II. Inter-Office items, etc.
and pro- The inter-office adjustments balance, if in credit, should
visions III. Interest Accrued be shown under this head. Only net position of inter-
office accounts, inland as well as foreign should be
IV. Deferred Tax shown here.
Includes interest due and payable and interest accrued
V. Others but not due on deposits and borrowingsIncludes net
provision for income tax and other taxes like interest tax
(less advance payment, tax deducted at source, etc.),
surplus provisions in bad debts provision account,
surplus provisions for depreciation in securities,
contingency funds which are not disclosed as reserves
but are actually in the nature of reserves, proposed
dividend/transfer to Government, 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. certain types of
deposits like staff security deposits, margin deposits, etc.
where the repayment is not free, should also be included
under this head.

Notes – General
i) For arriving at the net balance of inter-office
adjustments all connected inter-office accounts
should be aggregated and the net balance only will
be shown, representing mostly items in transit and
unadjusted items.
ii) The interest accruing on all deposits, whether the
payment is due or not, should be treated as a
liability.
iii) It is proposed to show only pure deposits under the
head ‘deposits’ and hence all surplus provisions for
bad and doubtful debts contingency funds, secret

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Manual on Financial and Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

reserves, etc. which are not netted off against the

relative assets should be brought under the head
‘Others’ (including provisions).

Cash and 6 I. Cash in hand Includes cash in hand including foreign currency notes
balances (including foreign and also of foreign branches in the case of banks having
with the currency notes) such branches.
Reserve Includes the balance maintained with the Reserve Bank
Bank of II. In Current Account of India in Current Account.
India with Reserve Bank
of India.

Balances 7 I) In India Includes balances held with the Reserve Bank of India
with i) Balances with other than in current accounts, if any.
banks Reserve Bank of Includes all balances with banks in India (including
and India (other than co-operative banks). Balances in current accounts and
money in current deposit accounts should be shown separately.
at call account) Includes deposits repayable within 15 days or less than
and ii) Balances with 15 days’ notice lent in the inter-bank call money
short other banks market.
notice in India Includes balances held by foreign branches and balances
Current accounts held by Indian branches of the banks outside India.
Deposit accounts Balances held with foreign branches by other branches
iii) Money at call and of the bank should not be shown under this head but
short notice with should be included in inter branch accounts. The
banks and other amounts held in ‘current accounts’ and ‘deposit
institutions. accounts’ should be shown separately.Includes deposits
II) Outside India usually classified in foreign countries as money at call
i) Current accounts and short notice.
ii) Deposit accounts

Invest- 8 I. Investments in India Includes Central and State Government securities and
ments i) Government Government treasury bills.Securities other than
securities Government securities, which according to the Statutes
ii) Other approved are treated as approved securities, should be included
securities here.
iii) Shares Investments in shares of companies and corporations not
iv) Debentures included in item (ii) should be included here.
and Bonds Investments in debentures and bonds of companies and
v) Investments in corporations not included in item (ii) should be included
subsidiaries/ here.
associate Investments in subsidiaries/associate companies should
companies. be included here. A company will be considered as an
vi) Others associate company for the purpose of this classification if
II. Investments outside more than 25% of the share capital of that company is
India held by the bank.Includes residual investments, if any,
i) Government like gold.
securities All foreign Government securities including securities
(including local issued by local authorities may be classified under this
authorities) head.All other investments outside India may be shown
ii) Others under this head.

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 Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

Advances 9 A. i)
Bills purchased In classification under Section ‘A’, all outstandings – in
and Discounted India as well as outside – less provisions made, will be
ii) Cash credits, classified under three heads as indicated and both
overdrafts and secured and unsecured advances will be included under
loans repayable these heads.
on demand
iii) Term loans All advances or part of advances which are secured by
B. i) Secured by tangible assets may be shown here. The item will include
tangible assets advances in India and outside India.
ii) Covered by Bank/
Government Advances in India and outside India to the extent they
Guarantee are covered by guarantees of Indian and foreign govern-
iii) Unsecured ments and Indian and foreign banks are to be included.

C.I. Advances in India All advances not classified under (i) and (ii) will be
i) Priority sectors included here.
ii) Public sector Advances should be broadly classified into ‘Advances in
iii) Banks India’ and ‘Advances outside India’. Advances in India
iv) Others will be further classified on the sectoral basis as
indicated. Advances to sectors which for the time being
II. Advances outside are classified as priority sectors according to the
India instructions of the Reserve Bank are to be classified
i) Due from banks under the head ‘Priority sectors’. Advances to Central
ii) Due from others and State Governments and other Government
undertakings including Government companies and
corporations which are, according to the statutes, to be
treated as ‘public sector’. All advances to the banking
sector including co-operative banks will come under the
head ‘Banks’. All the remaining advances will be
included under this head ‘Others’ and typically this
category will include non-priority advances to the
private, joint and co-operative sectors.

Notes – General

i) The gross amount of advances including refinance

but excluding provisions made to the satisfaction of
auditors should be shown as advances.
ii) Term loans will be loans not repayable on demand.
iii) Consortium advances would be shown net of
recoveries from other participating banks/
institutions.

Fixed 10 I. Premises Premises wholly or partly owned by the banking

Assets company for the purpose of business including
residential premises should be shown against ‘Premises’.
In the case of premises and other fixed assets, the
previous balance, additions thereto and deductions there
from during the year as also the total depreciation
written off should be shown. Where sums have been
written off on reduction of capital or revaluation of
assets, every balance sheet after the first balance sheet

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Manual on Financial and Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

subsequent to the reduction or revaluation should show

the revised figures with the date and amount of revision
made.

II. Other Fixed Assets Motor vehicles and all other fixed assets other than
(including furniture premises but including furniture and fixtures should be
and fixtures) shown under this head.
III. Capital work-in-
progress or premises
under construction

Other 11 I. Inter-office The inter-office adjustments balance, if in debt, should

assets adjustments (net) be shown under this head. Only net position of inter-
office accounts, inland as well as foreign, should be
shown here. For arriving at the net balance of inter-office
adjustment accounts, all connected inter-office accounts
should be aggregated and the net balances, if in debit,
only should 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 should be shown under this head.

III. Tax paid in advance/ The amount of tax deducted at source on securities,
tax deducted at source. advance tax paid, etc. to the extent that these items are
not set off against relative tax provisions should 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 should be shown here.
The value should be on a realistic basis and cost
escalation should not be taken into account, as these
items are for internal use.

V. Others This will include non-banking assets and 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. advances
given to staff by a bank as employer and not as a
banker, etc. Items, which are in the nature of expenses,
which are pending adjustments, should be provided for
and the provision netted against this item so that only
realisable value is shown under this head. Accrued
income other than interest may also be included here.

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 Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

Contin- 12 I. Claims against the Liability on partly paid shares, debentures, etc. will be
gent bank not included in this head.
liabilities acknowledged as debts.
II. Liability for partly Outstanding forward exchange contracts may be
paid investments. included here.
III. Liability on account
of outstanding Guarantees given for constituents in India and outside
forward exchange India may be shown separately.
contracts
IV. Guarantee given This item will include letters of credit and bills accepted
on behalf of by the bank on behalf of its customers.
constituents.
a) In India
b) Outside India Arrears of cumulative dividends, commitments under
V. Acceptances, underwriting contracts, estimated amount of contracts
endorsements and remaining to be executed on capital account and not
other obligations provided for etc. are to be included here.
VI. Other items for
which the bank is
contingently liable

Bills for Bills and other items in the course of collection and not
collection adjusted will be shown against this item in the summary
version only. Not separate schedule is proposed.

B. Profit & Loss Accounts

Item Schedule Coverage Notes and Instructions for compilation

Interest 13 I. Interest /discount on Includes interest and discount on all types of loans and
earned advances/bills. advances like cash credit, demand loans, overdrafts,
export loans, term loans, domestic and foreign bills
purchased and discounted (including those
II. Income on rediscounted), overdue interest and also interest subsidy,
investments if any, relating to such advances/bills.
Includes all income derived from the investment portfolio
III. Interest on balances by way of interest and dividend.Includes interest on
with Reserve Bank of balances with Reserve Bank and other banks, call loans,
India and other inter money market placement, etc.
bank funds
Includes any other interest/discount income not
included in the above heads.
Others
Other 14 I. Commission, Exchange Net profit on sale of Investments = Profit on sale of
Income & brokerage Investments – Loss on revaluation of investments
II. Net Profit on sale of
Investments
III. Net Profit on Net profit on revaluation of investments = Profit on
revaluation of revaluation of investments – Loss
investments
IV. Net Profit on sale
of land, building &
other assets

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Manual on Financial and Banking Statistics

Item Schedule Coverage Notes and Instructions for compilation

V. Profit (net of loss)

on exchange
transactions
VI. Income earned by Net profit on sale of land, building & other assets
way of dividends, etc. = profit on sale of land, building & other assets
from subsidiaries/ – Loss on sale of land, building & other assets
companies and/or
joint ventures
abroad/in India
VII. Miscellaneous Income
Interest 15 I. Interest on deposits
Expended II. Interest on RBI/
Inter-Bank borrowings
III. Others
Operating 16 I. Payments to and
Expenses provisions for
employees
II. Rent, Taxes & Lighting
III. Printing & Stationery
IV. Advertisement and
Publicity
V. Depreciation on
Banks’ property
VI. Directors’ fees,
allowances and
expenses
VII. Auditors’ fees &
expenses (including
branch auditors)
VIII. Law charges
IX. PB Legal and other
expenses debited
in respect of PB
accounts
X. Postage, Telegram,
Telephones, etc.
XI. Repairs and
Maintenance
XII. Insurance
XIII. Other Expenditure
Provisions Provisions & Contingencies
& Contin- made for
gencies i) Income Tax
ii) Other Taxes
iii) NPAs
iv) Investments
v) Others
Appro- I. Transfer to Statutory
priation Reserves
of Profit II. Transfer to Capital
Reserves

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Item Schedule Coverage Notes and Instructions for compilation

III. Transfer to Investment

Fluctuation Reserves
IV. Transfer to Debenture
redemption reserves
V. Transfer to Other
reserves
VI. Transfer to Proposed
Dividend
VII. Transfer to Tax on
Dividend
VIII. Balance carried over
to Balance Sheet

C. Notes on Accounts

Item Schedule Coverage Notes and Instructions for compilation

Movement 17 I) Gross NPAs

of NPAs II) Net NPAs

Lending 17 I) Advances to Capital

to Market Sector
Sensitive II) Advances to Real
Sectors Estate Sector
III) Advances to
Commodity Sector

Maturity 17 I) Deposits
Profile of II) Borrowings
Selected III)Loans & Advances
items of IV) Investments
Liabilities V) Foreign Currency
& Assets Assets and
VI) Foreign Currency
Liabilities

Loans 17 I) Standard Assets

subjected during the year
to Res- II) Sub Standard Assets
tructuring during the year
and III) Doubtful Assets
Corporate during the year
Debt Re-
structured

Capital 17 I) Capital Adequacy

adequacy Ratio
Ratios II) Capital Adequacy
Ratio – Tier I and
III) Capital Adequacy
Ratio – Tier II

Business 17 I) Return on Assets

Ratios II) Business (Deposits+
Advances) per employee
III) Profit per employee

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