|
DBOD.No. BP.BC.9/21.04.018/98 January 27, 1998 All Commercial Banks (excluding Regional Rural
Banks) Dear Sir, Balance Sheet of banks -
Disclosures In terms of instructions contained
in our circulars DBOD. No. BP. BC. 57/21.04.018/96 dated April 23, 1996 and
DBOD. No. BP.BC. 59/21.04.048/97 dated May 21, 1997, the following
information is required to be disclosed in the 'Notes on Accounts' to the
balance sheet of banks. i) Capital Adequacy Ratio ii) Percentage of share holding
of the Government of India in the nationalised banks. iii) Percentage of net NPAs to
net advances. iv) Amount of provisions made
towards NPA, Depreciation in the value of investments and Income-tax during
the year (these three provisions along with other provisions and
contingencies would tally with the aggregate of the amount held under
'Provisions and Contingencies' in the Profit and Loss account). v) Amount of sub-ordinated debt
raised as Tier-II capital (by way of explanatory notes/remarks in the balance
sheets as well as in Schedule 5 relating to Other Liabilities and
Provisions). vi) The gross value of
investments in India and outside India, the aggregate of Provisions for
Depreciation separately on investments in India and outside India and the net
value of investments in India and outside India. 2. It has now been decided that
in addition to the above disclosures, the following business ratios also
should be disclosed in the 'Notes on Accounts' commencing from the Balance
Sheet as at 31 March, 1998. i) Capital Adequacy Ratio -
Tier I capital ii) Capital Adequacy Ratio -
Tier II capital iii) Interest income as a
percentage to working funds iv) Non-interest income as a
percentage to working funds v) Operating profit as a
percentage to working funds vi) Return on assets vii) Business (deposits plus
advances) per employee viii) Profit per employee Yours faithfully, (A. Ghosh) Chief General Manager |