Format of Balance Sheet of a Banking Company
Preparation of Balance Sheet
The Balance sheet of a banking company is to
be prepared in Form A given in third schedule to the Act. Unlike the previous
form the present one is devoid of details, the latter being shown in the
schedules. RBI has given guidelines for compiling the balance sheet. Below are
given From A, the schedules there under and the instructions of RBI and in that
order.
C. THE THIRD SCHEDULE
(See Section 29)
From ‘A’
FROM OF BALANCE SHEET
Balance
Sheet of …………….. (Here enter name of the Banking Company)
Balance
Sheet as on 31st March (Year)
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Schedule
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As on 31.3.20..
(current year)
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As on 31.3.20..
(previous year)
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Capital & Liabilities
Capital
Reserves & Surplus
Deposits
Borrowings
Other liabilities and provisions
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1
2
3
4
5
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Total:
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Assets
Cash and balance with Reserve Bank of India
Balances with banks and money at call and
short notice
Investments
Advances
Fixed Assets
Other Assets
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6
7
8
9
10
11
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Total:
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Contingent Liabilities
Bills for collection
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12
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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For Nationalized Banks
Capital (Fully owned by Central Government)
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II
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For Banks Incorporated Outside India
Capital
(i) (The amount brought in by banks by way
of startup capital as prescribed by RBI should be shown under this head)
(ii) Amount of deposit kept with the RBI
under Section 11(2) of the Banking Regulation Act, 1949.
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Total
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III
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For Other Banks
Authorized Capital
(Shares of Rs. Each)
Issued Capital (shares of Rs. Each)
Subscribed capital
(Shared of Rs. Each)
Called-up Capital (Shares of Rs. Each)
Less: Called unpaid
Add: Forfeited shares.
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Schedules 2 – Reserve & Surplus
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Statutory Reserve
Opening Balance
Additions during the year
Deductions during the year
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II
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Capital Reserves
Opening Balance
Additions during the year
Deductions during the year
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III
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Share Premium
Opening Balance
Additions during the year
Deductions during the year
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IV
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Revenue and other Reserves
Opening Balance
Additions during the year
Deductions during the year
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V
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Balance in Profit and Loss Account
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Total:
(I,, II,, III,, IV and V)
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Schedule 3 – Deposits
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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A.I
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Demand Deposits
(i) From banks
(ii) From
others
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II
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Saving Bank Deposits
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III
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Term Deposits
(i) From banks
(ii) From others
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Total:
(I, II and III)
B. (i) Deposits of branches in India
(ii) Deposits of branches outside India
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Total:
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Schedule 4 – Borrowings
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Borrowings in
India
(i) Reserve
Bank of India
(ii) Other
banks
(iii) Other
institutions and agencies
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II
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Borrowings outside India
Total
(I and II)
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Secured borrowings in I & II above – Rs.
Schedule 5 – Other Liabilities and
Provisions
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Bills Payable
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II
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Inter-office adjustment (net)
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III
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Interest accrued
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IV
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Other (including provisions
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Total
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Schedule 6 – Cash and Balances with
Reserve Bank of India
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Cash in hand (including foreign currency
notes)
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II
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Balances with Reserve Bank of India
(i) In Current Account
(ii) In other Accounts
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Total: (I & II)
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Schedule 7 – Balances with Banks &
Money at Call & Short Notice
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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In India
(i) Balances with Banks
(a) in Current Accounts
(b) in other Deposit Accounts
(ii) Money at call and short notice
(a) With banks
(b) With other institutions
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Total (I & II)
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II.
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Outside India
(i) in Current Accounts
(ii) in other Deposit Accounts
(iii) Money at call and short notice
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Total:
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GRAND TOTAL:
(I & II)
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Schedule 8 - Investments
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I.
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Investments in India In
(i) Government securities
(ii) Other approved securities
(iii) Shares
(iv) Debentures and Bonds
(v) Subsidiaries and/or joint ventures
(vi) Other (to be specified)
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Total:
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II.
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Investments outside India in
(i) Government securities (including local
authorities)
(ii) Subsidiaries and/or joint ventures
abroad
(iii) Other investments (to be specified)
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Total:
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GRAND TOTAL:(I & II)
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Schedule 9
– Advances
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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A.
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(i) Bills purchase and discounted
(ii) Cash credits overdrafts and Loans
repayable on demand
(iii) Term Loans
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Total:
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B.
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(i) Secured by tangible assets
(ii) Covered by Bank/Government Guarantees
(iii) Unsecured
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Total:
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C.
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I. Advances in India
(i) Priority Sectors
(ii) Public Sector
(iii) Banks
(iv) Others
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Total:
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II. Advances Outside India
(i) Due from banks
(ii) Due from others
(a) Bills purchased and discounted
(b) Syndicated Loans
(c)Others
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Total:
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Grand Total (C.I and II)
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Schedule
10 - Fixed Assets
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Premises
At cost as on 31st March of the
preceding year
Additions during the year
Deductions during the year
Depreciation to date
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II.
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Other Fixed Assets
(including Furniture and Fixtures)
At cost as on 31st March of the
preceding year
Additions during the year
Deductions during the year
Depreciation to date
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Total: (I & II)
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TOTAL
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Schedule
11 – Other Assets
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Inter-office adjustment (net)
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II.
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Interest accrued
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III.
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Tax paid in advance/tax deducted at source
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IV.
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Stationery and Stamps
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V.
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Non-banking assets acquired in satisfaction
of claims
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Vi.
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Others
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Total
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Schedule
12 - Contingent Liabilities
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Particulars
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As on 31.3…
(current year)
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As on 31.3...
(previous year)
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I
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Claims against the bank not acknowledged as
debts
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II.
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Liability for partly paid investments
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III.
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Liability on account of outstanding forward
exchange contracts
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IV.
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Guarantees given on behalf of constituents
(a) In India
(b) Outside India
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V.
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Acceptances endorsements and other
obligations
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Vi.
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Other items for which the bank is
contingently liable
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Total
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