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Explanatory
Notes
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The
data presented in balance sheet and profit & loss accounts sections
can be extracted in any units of reporting, viz., Rs. thousand, Rs. lakh,
Rs. crore and Rs. million, as per the choice of the user. Except two
ratios, viz., business per employee and profit per employee, all other
ratios are in per cent. Business per employee and profit per employee are
in Rs. lakh (Unit 1 lakh = 100000).
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Commercial
Banks which conduct the business of banking in India and which (a) have
paid up capital and reserves of an aggregate real and exchangeable value
of not less than Rs.5 lakhs and (b) satisfy the Reserve Bank of India that
their affairs are not being conducted in a manner detrimental to the
interest of their depositors, are eligible for inclusion in the Second
Schedule to the Reserve Bank of India Act, 1934, and when included are
known as `Scheduled Commercial Banks'.
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Scheduled
Commercial Banks in India are categorised in five different groups
according to their ownership and/or nature of operation. These bank groups
are: (i) State Bank of India and its associates, (ii) Nationalised Banks,
(iii) Regional Rural Banks, (iv) Foreign Banks and (v) Other Indian
Scheduled Commercial Banks (in the private sector). The site provides
facility of aggregating data for various bank-groups.
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The
‘total expenses’ shown in profit & loss account is the sum of ‘interest
expenses’ and ‘operating expenses’. The ‘profit’ figure is
computed by subtracting ‘total expenses’ and ‘provisions and
contingencies’ from ‘total income’ of the bank.
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The
format of balance sheet and profit & loss accounts for the years
1989-90 and 1990-91 was different from the one effective from 1991-92.
Accordingly, several details are not available for the above two years and
a few adjustments in data have been made to maintain uniformity of
presentation. The details in this regard for these two years are given
below:
Balance
Sheet
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The
sum of constituent items under liabilities/assets may not tally with total
liabilities/assets as the 'total' also includes the contra items.
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Barring
capital reserve, details of reserve and surplus are not available.
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Deposits
of branches ‘in India’ and ‘outside India’ are not available
separately. Therefore, only total deposits are reported.
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Further
details of ‘borrowings in India’ as ‘borrowing from RBI’, ‘borrowing
from other banks’ and ‘borrowing from other institutions/agencies’ are
not available.
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Under
‘other liabilities and provisions’, details of ‘inter-office
adjustments’, ‘interest accrued’ under ‘other liabilities’ are not
available separately. These items have been included under ‘others’.
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The
details of ‘cash in hand’ and ‘balances with RBI’ are not available
separately.
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Money
at call and short notice ‘in India’ and ‘outside India’ are not
available separately.
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Investments
in ‘other approved securities’ represent those in treasury bills only.
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Further
classifications of investments outside India in govt. securities,
subsidiaries and joint ventures, etc. are not available.
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Advances
in the form of term-loans is not shown separately and this has been included
in loans, cash credit, overdrafts.
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The
break-up of advances as ‘secured by tangible assets’, ‘covered by
bank/government guarantee’ and ‘unsecured’ are not available.
Similarly, data on advances to priority sectors, public sectors and other
sectors are not separately available. In addition, further classification of
advances outside India in terms of bills, due from banks, syndicated loans
and others are not available separately.
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Under
contingent liabilities, guarantees given on behalf of constituents ‘in
India’ and ‘outside India’ are not available separately. The entire
amount has been shown under the former category.
Profit
& Loss Account
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Break
up details of interest earnings into earnings on advances, investments,
balances with banks/RBI and on others are not available separately.
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Income
from sale of land/buildings and exchange transactions are not available
separately. Thus, miscellaneous income shown here includes net income from
sale of land/buildings, exchange transactions and others including
dividend income.
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Interest
paid on deposits, borrowings and on others are not available separately.
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Expenditure
on insurance and advertisement/publicity are not available separately.
Expenditure on insurance is clubbed with the expenditure on rent, taxes
and lighting and that on advertisement/publicity is clubbed with the
expenditure on stationery and printing.
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Data
on ‘provisions and contingencies’ is not available separately. Thus,
the figure shown under ‘profit’ is gross profit, i.e., before
adjusting for ‘provisions and contingencies’.
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