Comments On Balance Sheet Items

1. Capital (Schedule 1)

• Nationalised Banks:
  • Capital (fully owned by Central Government)
  • Banking Companies incorporated outside India:
• Other Banks (Indian)

2. Reserves & Surplus (Schedule 2)

• Statutory Reserves
• Capital Reserves
• Share Premium
• Revenue and Other Reserves
• Balance of Profit

3. Deposits (Schedule3):

• Demand Deposits
• Savings Bank Deposits
• Term Deposits
• Deposits of Branches in India, and
• Deposits of Branches outside India

4. Borrowings (Schedule 4)

• Borrowings in India:
• Borrowings outside India:

5. Other Liabilities & Provisions (Schedule 5):

• Bill Payable:
  • Inter Office (or Branch) Adjustments (Net)
  • Interest Accrued
  • Others (Including Provisions)

6. Cash and Balance with the Reserve Bank of India (Schedule 6):

• Cash in hand (including foreign currency notes);
• Balance with RBI

7. Balances with Banks and Money at Call and Short Notice (Schedule 7):

In India:

• Balance with Banks:
  • Current Accounts.
  • In other Deposit Accounts
• Money at call and short notice:
  • With Banks;
  • With Other Institutions

Outside India:

• Current Accounts and
• Deposits Accounts
• Money at Call and Short Notice

8. Investments (Schedule 8):

• Investments in India in
  • Government Securities
  • Other Approved Securities
  • Shares
  • Investments in Subsidiaries/Joint Ventures
  • Others
• Investments outside India
  • Government Securities (including local authorities)
  • Subsidiaries and /or joint ventures abroad
  • Others

9. Advances (Schedule 9):

• Bills discounted and purchased.
• Cash Credits, Overdrafts and Loans repayable on demand:
• Terms Loans
• Secured by Tangible Assets
• Covered by Bank/Government Guarantee
• Unsecured
• Advances in India (Priority Sectors; Public Sector; Banks and Others)

10. Fixed Assets (Schedule 10):

• Premises
• Other Fixed Assets (including Furniture and Fixtures)

11. Other Assets (Schedule 11): They, include the following

• Inter/Office Adjustments (Net)
• Interest Accrued
• Tax paid in advance/deducted at source
• Stationery and Stamps
• Non-banking assets acquired in satisfaction of claims
• Others

12. Contingent Liabilities (Schedule 12):

• Claims against the bank not acknowledged as debts.
• Liability for partly paid investments
• Liability on account of outstanding forward exchange contracts.
• Guarantees given on behalf of constituents
• Acceptances, endorsements and other obligations
• Other items for which the Bank is contingently liable