GAESCACHRE-2O- = asliolor FINANCIAL STATEMENT "OF BANKING COMPANY = ———fanking _cempanies ore tn tae _ business 0} accepting depeil |. 40n_the _punpese o{ ending Their cone inceme is _tn__the __nadun ©} infimat _, robots, dibrounts , commission che Banksy oe gevened hy Banking Regulation Ack and Reserve Bonk 6, 2ndia, AM banks have to abide hy the = cinculans visited by RBI pron Sime —to_tinw. elt gourial_sdalementa Banks —axe_propaned tn the. = _forimak sptelfied by the Ack and _pryeeend tothe Foul es ‘The. pee oout__the espe ig —___,eempante : wit es | | Prudential Neims. - ieee by RB! ES - 2 fntpanation_and_picsentation e} fina) accounk..- os specipied by Ad es ae of Rebale on Bis disveurtid .- Generat Accounting Fri = || REBATE _ON BILLS _ DISCOUNTED. oa When, “tork discounts Sits, the isoun'tng Chges = | exy th other werds known os Rebate will be heated as ‘income. af | dpoome_yhfch has to be acrowfted should totleur accunal basis — Whew _a_bist hos net yet mowed ot the end 9} the yen the || discounting changes should be éeqvrgated into income _perttion and _— diohlity jection. Sequsgation uit! _be_ —kosed on time {when bills ane duseounted by bonk || Bile yon tettedion ale Dn oe a e_dissunt_en bis ae __To_dhients le te cod heya ye bce cobs tabi Discsiint cin wilted Or Re To_unatewied _ diseunt eeenp canned an Be ss lun ot its Ra nt 1 eunted “tnlrest-_and_ disvounk changes aevaunb Antenest and disvownt ale Di To Rebar _on_hitls df unoccuried charg ond dustin’ a 19634 68D To_Ple I1Hb3p dntorest and disieunt Ale b i 0 a 11668460 Top. ale Heai6s0 _By Robie on bid cis 65040 tat a “1a t4a0 i oe ——-Rebule_en_bill dieeunted sft Ho dnores. and ddcunte ig ono By bak. dbl Hd Total eld _ Az: ae a160_|irigntbenchmate 2011 ies a - emimplea,On_sisk Masch 2007, the bank hod a balance 6 Rs dotones Rebates on Bis oldocsuntid Me Toa the __yeo_endad 318+ Marich —} 208 bits pew discountéd tp the’ oxtont 8, Nooo cones — chant peng 7 talowst_at the noes 18%. pes annum andl the average period) —__ hille disteuated 6 “ado, Oui_bf these bits wevath Rs boo ou —— Wet dur_464aalisabion oibten gist. Month 2008_and average Sutstanding period is 365 days Propose duisceunt en hills gle Land Rebitys en bile diseuntrd ale ? a _|| JOURNAL ENTRIES a8 ——|-Rebalis en bis dliscounled gle Dn. QNOtONe 25 t To_diseunk on bills al — wore lait en bills ale do, = eons ia phe ae ToS Rebates on De distounted ___}} Bills fox cBvection gk mm 4p oLone see gs jin tn bitls ty a To dient z ee: fos Bate see & {Discount on hidls ale py 10-8 4 batt on bile =p OSE dicount ale tn (booxisy. x 205 /ag5) 3 2 t ss Disvourt ees —— Discount’ on_bs ale dn tg ee oe Toph DaaIt Reba en bill discount: ae [To -Aiscouunt: 4 Bal bid 1 Rodd os oe et Discount en billeole oe | = = Jealeag aia n 19-8 = ook 6}, brtial balance 6p sist Monch 2608. | Bills _duscounted 12, 68,860 | An oonlysis of the biUs slsuountd ts 4 follows. || eyo mmeunh Duc date _-_Rale | disvounb. |_Disvounk steresived midlDongs: Sept Af Jno eto Ttune 5,208 My 35h a 42bo0p fath Tune ,0 ty ane Janets) 3 ____.a84 860 A5th Sune, 08 gern de v | ~Caluulaliomeun!_tn_te_iniaun to th _and Sracamnabicd to A. Nobeto dh tly. sas hl Aime fo be t]f fo Plo Ale. ida lillies eilnieelame lina na lailpel oa leiienlsenledlaions Sp duds uount: __Baléo = — Diavhunk received 105198 is = -) clawing Cwnaccmiel) a us i ae 85561 RNAs Ameunt:40_be_t}F tp si =| lability = Masri Ejieea ROI H ——Faudential__novims “cove the puowing 4 things iS oj} dnvome Recognition if _ i pb Panviaten jon bad and dewbtiu) debts Bs el Valuation of, gnvestrnonts 4.1! Copttad adequacy as ARUDENTIAL NORMS - as prescribed by_ 4. INCOME RECOGNITION: fon banks assels means advances . Advances /-o2e poten closed —inlo__penjorumning axset and bon < per min —lawet. whete meney ts “due bu n6b —neceived _4on_pnere thon =} 40 dows “it isan en pexonming “Ouse = ON cht Pexjpnmung —_Assek is —pne_which is net. ADEN -pentorimil a Hassel ee = Zs J jn the cose 6} a _peafonming asset tihtorest will -be_aceouinted 4072n__Movcantila Basis /Arcova) basis Whereas th ‘the case nen-poyorming orsel interest will be accounted 4on__n_Cash basis _b. } PROVISION _ FOR_BAD_AND DOUBTFUL peBTs 4 Fon the —Puripese | 8 _padvision 0 -Peifpunuing asset is called as |! STANDARD ASSET". — | -nd—a__nO- perforinfng th called os" sup-stANDARD Asser -Sub- standard assels ane jurthen classified ints doubiut assels Land less assel pat ee —4{_n8n-pettoaming ovset isl than_tyeon = sub- +-Standard_osset__4],_NeA__is_méte_than tytast but less than = yps—=Deublw) ossel> 44 ft ib nee than Bytas - Loss Ascel ——} PROVISIONING NORMS _shondand asset = hy of Iola) advent ——|_ Howewer if the lean _ ison oguculture and snrall scale sector — —| paavision ib a5). see ti SUB_STANDARD_AsBET = _Néwmal provision oy, , the axsels ane _unsecutted aay: : | DeupTEUL _Agstrs - upto 1yean sof. , I-pyeats addikimals 307. ——— pr iie_than_syeans _additionay of SR en ee, ssNore: the unsecuned poi % Aol “should. alia | howe 1907. provision Campa e=puvition- nub sbi ollie S| a -paoidion - tompute the oe tn_the golnaing. cases 4 Sipe 2 2 Ansel}: _ Ambo|s Papviion tandond asset As5enD joo. ——-Sub-standad sek pomp tem ——|_Peoblul jor tyean elo ey ine ss fo1_ayean" 2 apn — fon syenrs Hoo | at Jaco Less arse 2000 Yop px eenn Fe fondand asec = TP oy oth agin, sub-standard asset aso ies O0Qere << Deublw) jor year +1960 (neo 207) spo (secured ) I eo (00x Iovf) 500 (unsecured ) po hoy wos (200K201) sn (Seeunod ) 2:2 ee : (g00xteo7.) 00 (unseoured ) atys 360 380 = othe )51e@ Nilualion of ebm | -ASI2_ts net applicable foto. nthe case “of banking fo, trvedments are dtassipied tee a|_ Held fori maduriiy = The intention is 4o old dhe inveh 4h sue a ranted | Aialtabe_yonceale = | _—Taading.envsh_ “hich 2h ony Tanlified by af “tank as os awplag Trading investrnents__ oe }—Helel_by the bears. =f th the mana 4-00 the basis of, expott advice eeeignt benchmate 2011 | Valuation a.|| Where covst ase held i “nay the_basis of align List as __b.| Available son_sale., individu bes eileaticd ana valued alr ossb, collectively they osu valued ak cP 64 MP_ whithe “wes Provision ib vated gon_the difference elias) Sm c-|| Trading tnvestmnents __, individually valued at cP _e1_ wp ___|| urhicheven ce lens RRR gt ea The_oll... tnvestnnenks ante eld By “ask ieod she} Tes _purehased ot Rs 160, Reece Be Rs 640 | 1900 sh of Taka. steel purchased at _Rs__6Ho,_paesent MP Rs beo. oe eee 1e00_sh_f, Wipro __purthased at Bs 30, present Wp _Rs_ 350 Specify) the basi _e} Valuation, eee a ___lawoinable yon sale. Spee ani Compouny Le. MP_ =e co ais) “Tos Cis ata 6A ac 4n_the_ els. cost will Tota blac bs tae appear fe _riaoo00 Rs Wipro gloc——_a-6lac a ale trae Patovision_gont_Rs_20,600 a ae _____will_be_made | ay, it cite cto phased _yo-todig_ _will_ yout answer differ 2 Company Rs. if snes Sie slag’ 2S pinata Wohin tarot sit biAillon a eenlncta ah Wis eee 1-8 lac = dnvt wep in tsa it. Guarantee Coxperation._ sz c= Ext —guaniie a ORI a 1 i i Se penlnes : ay omeunk aed peumeiponss piers One et Guarantee given by pogc _—s0/- whith shal) pet exteed Bae slltvidcie ead WISION A Sel OVISION. REQUIRED TERM LAE Xo. LoAN Alac 160600 Bs a = ae provision riequind attlac bla : Hoy. 8lac ( 50/. __ provision. sequined Siege. iti ore Hd 7. ae Z Balan sheet Alabeenik efight benchmate 2017 ea Palanu cheek pf 2 Rank 0s. ON = = Misi PovtHiculons Schedule | Agen cnvient | As on pro ad Se ators, yoo pet CAPITAL “AND. ABILITIES. _|| Capita) ) XxX 2x J {| Resenon ond suiplus 1) 2 | md eee ik A apropos, ees Ba we || Beroroniings * ase As 2X ee _._____|| other _pinbilities Ba 8 ee kee | hig | Assets —__ ss Cazh_and Bonk bolances _ i itor | ath ey ee _ Kone a Polance tp bank and = fool Jiqsid i} _menay of calls | short neti celsius 1s ae pid Trvestrrunts = Nget O cobcig Ann] 2g 0 os Advances a 4 | xx mK Fixed _Assel ot ell Oeil ae adifine Eo nate. xo _|_tenkingent Mobfaity oa | chau Bills “fon _vetleckion | aIncome i Ea | Vcc a sh ce Tokenest income | ether _tneame [ ese ve Lady. op wurvent prebit | i Trons}en to_other HeSeHves. = Dividands Balan oarctied to B)s __. = a oe 38ight benchmate 2017 Schedules. foruiing pono __Lchancfa) a ___stetemanis_. aie —Povttioulons 5 | cuient yea | _ Previous ghedale -1 - Capita) Seed [some journat as the cempanies | | Ack_1 | Schedule = - Resewes and _Swiplus _ Shetty reserve __ x01 Capital _resenve pei eee i ae wo ___||__SeoustiHes _ pswmium ess RK Ee | _Rowenus _sesenye ns | OES pte tlgt | —Swrplus to PL Ale ug. A ORs intgrel ma) -|_schedule - 3 = Depsaits Beh 4 _____||A. Demand _Deppsits a eke ___fiom_banks XK beet Frem others __xexx | XXK os —|B.Sonl ngs cepesit Hess onan itr ah c. Tie atte PP coslad, Pron honk ae Oe ed se Ener sthens xX | 200 | Depsails_usitlh_buanches tn _Thdia __| PE con _,_Depeatts_ustth_baanthes _eubside ‘Tndia. | _x60 nak Schedule Be-uibutings baa hind 4 A neo SS Fem RBI teh | nem _|_ ___ item _ethen hanks RO ot wah Faxor_fnondal_inslttutfons rer skLO. pe: Fasm_banks 200k bead | _Frena_fnonofal_thsttiutions 2x Xx 3 Mabititibe Pek _ Pills payable ae baad f atosdsd we | —_dnter_effie —adjustmen __ xX. Xt J eg ee XXX vex = Ss Xxx x s Unexpired discount xo x _||_ __Undafmed — dividend XX Pocevision_fo Tox er x Parisi jor dividend Pos 3 schedule -» (ash and_Bank [ er balance with RBar | E Cash to Hand wre x : Boone with RB) To.went Ale per sida “= __Th_other__ Ale XXX | XxX. 2 ee Sense ne outa meney at cal | shoat notice Tn_Andio. other Ale KOK XXX = Money. ok call / show netic | _ wit banks iponeien XxxX__| with other tntlulions xxx abet!Opyright’benchmate 2017 me __|| schedule @ = dnvestrmenlg In India = eo | etood Govt: genunities ati eas beng other seuwtities sah '6 baka Si Shi El bree Sebentusin 6 finda oe eh ia at an ject venkues __ Xk | Other -thdaadung gold 32 4} eh ip Ss tepbats: Pe atk ia ale, padi dna dao ——fourign— (you_secuntiies bal _otber_tenign — Seow, _}_uf_ _—Team_Joans et Ls “Secured by Jonpible asses S __-Seeuned by gave qunanee a | sites les ee ae ete ee ___||__Bngeermiod oi bani ates Sage AS nelle ee a : | ___Prtitihy seoton see ani A Public _seatton eb MAS SORT esd RYE ne Banks = | XxX ___ ethers i fe in Sh _bulside Tndio is esol ; pes Eat. SPIKE Aes | otbers = | 2Ktnst_the bank ne} 4|-ackneisledged os ebb aed Hobiditycen poatiypotd |e tnvesimnls. ven, endexsements and _ ther __ebligaHoms ttt schedules foumlag_p poxt Of Pregl fost ts schedule 13 let tale ||. Arete on advanus 2 chicount — Stitewes Geli