RBI Master Circular No: RBI/2013-14/58 (01-Jul-13) Master Circular - Disclosure in Financial Statements - Notes to Accounts

1

Introduction

2.1

Presentation

2.2

Minimum Disclosures

2.3

Summary of Significant Accounting Policies

2.4

Disclosure Requirements

3.1

Capital

3.2

Investments

3.2.1

Repo Transactions

3.2.2

Non-SLR Investment Portfolio

3.2.3

Sale and Transfers to/ from HTM Category

3.3

Derivatives

3.3.1

Forward Rate Agreement/ Interest Rate Swap

3.3.2

Exchange Traded Interest Rate Derivatives

3.3.3

Disclosures on risk exposure in derivatives

3.4

Asset Quality

3.4.1

Non-Performing Asset

3.4.2

Particulars of Accounts Restructured

3.4.3

Details of financial assets sold to Securitisation/ Reconstruction Company for Asset Reconstruction

3.4.4

Details of non performing asset purchased/sold

3.4.5

Provisions on Standard Assets

3.5

Business Ratio

3.6

Asset Liability Management - Maturity pattern of certain items of assets and liabilities

3.7

Exposures

3.7.1

Exposure to Real Estate Sector

3.7.2

Exposure to Capital Market

3.7.3

Risk Category wise Country Exposure

3.7.4

Details of Single Borrower Limit (SGL), Group Borrower Limit (GBL) exceeded by the bank

3.7.5

Unsecured advances

3.8

Disclosure of Penalties imposed by RBI

4.

Disclosure Requirements as per Accounting Standards where RBI has issued guidelines

4.1

Accounting Standard 5 -- Net Profit or Loss for the period, prior period items and changes in accounting policies

4.2

Accounting Standard 9 -- Revenue Recognition

4.3

Accounting Standard 15 -- Employee Benefits

4.4

Accounting Standard 17 -- Segment Reporting

4.5

Accounting Standard 18 -- Related Party Disclosures

4.6

Accounting Standard 21- Consolidated Financial Statements

4.7

Accounting Standard 22 -- Accounting for Taxes on Income

4.8

Accounting Standard 23 -- Accounting for Investments in Associates in Consolidated Financial Statements

4.9

Accounting Standard 24 -- Discontinuing Operations

4.10

Accounting Standard 25 -- Interim Financial Reporting

4.11

Other Accounting Standards

5.

Additional Disclosures

5.1

Provisions and contingencies

5.2

Floating Provisions

5.3

Draw Down from Reserves

5.4

Disclosure of Complaints

5.5

Disclosure of Letters of Comfort (LoCs) issued by banks

5.6

Provisioning Coverage Ratio (PCR)

5.7

Bancassurance Business

5.8

Concentration of Deposits, Advances, Exposures and NPAs

5.9

Sector-wise NPAs

5.10

Movement of NPAs

5.11

Overseas Assets, NPAs and Revenue

5.12

Off-balance Sheet SPVs sponsored

5.13

Unamortised Pension and Gratuity Liabilities

5.14

Disclosures on Remuneration

5.15

Disclosures relating to Securitisation

5.16

Credit Default Swaps

Annex

List of Circulars consolidated by the Master Circular

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.
  1. Opening balance
  2. Add: Provisions made during the year
  3. Less: Write-off/ write-back of excess provisions during the year
  4. Closing balance

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''
Securities

Extent of ''Unrated''
Securities

Extent of ''Unlisted''
Securities

(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.
$ Examples of concentration could be exposures to particular industries or swaps with highly geared companies.
@ If the swaps are linked to specific assets, liabilities, or commitments, the fair value would be the estimated amount that the bank would receive or pay to terminate the swap agreements as on the balance sheet date. For a trading swap the fair value would be its mark to market value.

S.No. Particulars

(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.
No

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

Asset Classification ¨

St-
an-
da-
rd

Su-
bSt-
and-
ard

Do-
ubt-
ful

Lo-
ss

To-
tal

St-
an-
da-
rd

Su-
bSt-
and-
ard

Do-
ubt-
ful

Lo-
ss

To-
tal

St-
an-
da-
rd

Su-
bSt-
and-
ard

Do-
ubt-
ful

Lo-
ss

To-
tal

St-
an-
da-
rd

Su-
bSt-
and-
ard

Do-
ubt-
ful

Lo-
ss

To-
tal

Details «

1

Restru-
ctured Accounts as on April 1 of the FY (opening figures)*
No. of borro-
wers

Amount outst-
anding

Prov-
ision there-
on

2

Fresh restru-
cturing during the year
No. of borro-
wers

Amount outst-
anding

Prov-
ision there-
on

3

Upgra-
dations to restru-
ctured standard category during the FY
No. of borro-
wers

Amount outst-
anding

Prov-
ision there-
on

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

Prov-
ision there-
on

5

Downgr-
adations of restru-
ctured accounts during the FY
No. of borro-
wers

...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT