RBI Master Circular No: RBI/2013-14/58 (01-Jul-13) Master Circular - Disclosure in Financial Statements - Notes to Accounts
Sr. No. | Particulars | Current Year | Previous Year |
i) | Common Equity Tier 1 capital ratio (%) | ||
ii) | Tier 1 capital ratio (%) | ||
iii) | Tier 2 capital ratio (%) | ||
iv) | Total Capital ratio (CRAR) (%) | ||
v) | Percentage of the shareholding of the Government of India in public sector banks | ||
vi) | Amount of equity capital raised | ||
vii) | Amount of Additional Tier 1 capital raised; of which PNCPS: PDI: | ||
viii) | Amount of Tier 2 capital raised; of which Debt capital instrument: Preference Share Capital Instruments: [Perpetual Cumulative Preference Shares (PCPS) / Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative Preference Shares (RCPS)] |
Particulars | Current Year | Previous Year |
(1) Value of Investments (i) Gross Value of Investments (a) In India (b) Outside India (ii) Provisions for Depreciation (a) In India (b) Outside India (iii) Net Value of Investments (a) In India (b) Outside India (2) Movement of provisions held towards depreciation on investments.
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| Minimum outstanding during the year | Maximum outstanding during the year | Daily Average outstanding during the year | Outstanding as on March 31 |
Securities sold under repo i. Government securities ii. Corporate debt securities | ||||
Securities purchased under reverse repo i. Government securities ii. Corporate debt securities |
No. | Issuer | Amount | Extent of Private Placement | Extent of ''Below Investment Grade'' | Extent of ''Unrated'' | Extent of ''Unlisted'' |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
(i) | PSUs | |||||
(ii) | FIs | |||||
(iii) | Banks | |||||
(iv) | Private Corporates | |||||
(v) | Subsidiaries/ Joint Ventures | |||||
(vi) | Others | |||||
(vii) | Provision held towards depreciation | X X X | X X X | X X X | X X X | |
| Total * | |||||
Note: (1) *Total under column 3 should tally with the total of Investments included under the following categories in Schedule 8 to the balance sheet: a) Shares b) Debentures & Bonds c) Subsidiaries/joint ventures d) Others (2) Amounts reported under columns 4, 5, 6 and 7 above may not be mutually exclusive. |
Particulars | |
Opening balance | |
Additions during the year since 1st April | |
Reductions during the above period | |
Closing balance | |
Total provisions held |
Particulars | Current year | Previous year |
i) The notional principal of swap agreements ii) Losses which would be incurred if counterparties failed to fulfill their obligations under the agreements iii) Collateral required by the bank upon entering into swaps iv) Concentration of credit risk arising from the swaps $ v) The fair value of the swap book @ | ||
Note: Nature and terms of the swaps including information on credit and market risk and the accounting policies adopted for recording the swaps should also be disclosed. |
S.No. | Particulars |
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(i) | Notional principal amount of exchange traded interest rate derivatives undertaken during the year (instrument-wise) a) b) c) | |
(ii) | Notional principal amount of exchange traded interest rate derivatives outstanding as on 31st March..... (instrument-wise) a) b) c) | |
(iii) | Notional principal amount of exchange traded interest rate derivatives outstanding and not "highly effective" (instrument-wise) a) b) c) | |
(iv) | Mark-to-market value of exchange traded interest rate derivatives outstanding and not "highly effective" (instrument-wise) a) b) c) |
Sl. | Particular | Currency Derivatives | Interest rate derivatives |
(i) | Derivatives (Notional Principal Amount) | ||
| a) For hedging | ||
| b) For trading | ||
(ii) | Marked to Market Positions [1] | ||
| a) Asset (+) | ||
| b) Liability (-) | ||
(iii) | Credit Exposure [2] | ||
(iv) | Likely impact of one percentage change in interest rate (100*PV01) | ||
| a) on hedging derivatives | ||
| b) on trading derivatives | ||
(v) | Maximum and Minimum of 100*PV01 observed during the year | ||
| a) on hedging | ||
| b) on trading |
Particulars | Current Year | Previous Year |
(i) Net NPAs to Net Advances (%) (ii) Movement of NPAs (Gross) (a) Opening balance (b) Additions during the year (c) Reductions during the year (d) Closing balance (iii) Movement of Net NPAs (a) Opening balance (b) Additions during the year (c) Reductions during the year (d) Closing balance (iv) Movement of provisions for NPAs (excluding provisions on standard assets) (a) Opening balance (b) Provisions made during the year (c) Write-off/ write-back of excess provisions (d) Closing balance |
Sl No | Type of Restructuring ¨ | Under CDR Mechanism | Under SME Debt Restructuring Mechanism | Others | Total |
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Asset Classification ¨ | St- | Su- | Do- | Lo- | To- | St- | Su- | Do- | Lo- | To- | St- | Su- | Do- | Lo- | To- | St- | Su- | Do- | Lo- | To- |
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Details « |
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1 | Restru- ctured Accounts as on April 1 of the FY (opening figures)* | No. of borro- wers | | | | | | | | | | | | | | | | | | | | |
Amount outst- anding | | | | | | | | | | | | | | | | | | | | |
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Prov- ision there- on | | | | | | | | | | | | | | | | | | | | |
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2 | Fresh restru- cturing during the year | No. of borro- wers | | | | | | | | | | | | | | | | | | | | |
Amount outst- anding | | | | | | | | | | | | | | | | | | | | |
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Prov- ision there- on | | | | | | | | | | | | | | | | | | | | |
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3 | Upgra- dations to restru- ctured standard category during the FY | No. of borro- wers | | | | | | | | | | | | | | | | | | | | |
Amount outst- anding | | | | | | | | | | | | | | | | | | | | |
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Prov- ision there- on | | | | | | | | | | | | | | | | | | | | |
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4 | Restr- uctured standard advances which cease to attract higher provisioning and / or additional risk weight at the end of the FY and hence need not be shown as restru- ctured standard advances at the beginning of the next FY | No. of borro- wers | | | | | | | | | | | | | | | | | | | | |
Amount outst- anding | | | | | | | | | | | | | | | | | | | | |
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Prov- ision there- on | | | | | | | | | | | | | | | | | | | | |
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5 | Downgr- adations of restru- ctured accounts during the FY | No. of borro- wers | | | | | ... |
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