1.

Money at call and short notice- A definition of the term money at call and short
notice is presented. It refers to advances made by banks to other financial
institutions, or corporate and personal customers, that are repayable either
upon demand or within 14 days in Great Britain, balances in an account that
are either available upon demand.

2. Reserves are usually money earmarked by the company for specific purposes.
Surplus is where all the profits of the company reside. The reserves and surplus for
ARBL stands at Rs.1,345.6 Crs. The reserves and surplus have an associated note,
numbered 3. Let us look into the same.

Capital reserves Usually earmarked for long term projects. Clearly ARBL
does not have much amount here. This amount belongs to the shareholders,
but cannot be distributed to them.

Securities premium reserve / account This is where the premium over

and above the face/par value of the shares sits. ARBL has a Rs.31.18 Crs
under this reserve

General reserve This is where all the accumulated profits of the company
which is not yet distributed to the shareholder reside. The company can use
the money here as a buffer. As you can see ARBL has Rs.218.4 Crs in
general reserves.

3. https://en.wikipedia.org/wiki/Reserve_(accounting)
4. http://www.investopedia.com/terms/c/contingentliability.asp
5. http://www.investopedia.com/ask/answers/051115/what-difference-between-
earnings-share-eps-and-diluted-eps.asp
6. https://efinancemanagement.com/sources-of-finance/credit-appraisal-of-term-
loans-by-financial-institutions-like-banks

7. Operational Risk- https://www.rbi.org.in/upload/notification/pdfs/66813.pdf

8.