CONSTITUENTS OF

BALANCE SHEET
Team- 3

Presented By,
Avinash Singh
Jyoti Prakash
Rajni Tiwari
Parth Patel
Roohina T
Shubham Nahar
Priyanka Singh

Balance sheet
The balance sheet is an accounting statement that summarizes the
various assets, liabilities and equities held by a company on a
specific date.
Assets = Liabilities + Equity
There are 18 such schedules which forms the constituents of a
balance sheet of a commercial bank.

SCHEDULE 1 CAPITAL
Authorised Capital
Issued Capital
Subscribed Capital
Called-up Capital

SCHEDULE 2 RESERVES &

SURPLUS
Statutory Reserves
Capital Reserves
Capital Reserve on Consolidation
Share Premium
Other Reserves (specify nature)
Revenue and other Reserves
Balance in Profit and Loss Account

SCHEDULE 3 DEPOSITS
Banks take deposits from savers and pay interest on some of these accounts. They pass
these funds on to borrowers and receive interest on the loans.
Their profits are derived from the spread between the rate they pay for funds and the rate
they receive from borrowers.
This ability to pool deposits from many sources that can be lent to many different
borrowers creates the flow of funds inherent in the banking system.
By managing this flow of funds, banks generate profits, acting as the intermediary of
interest paid and interest received, and taking on the risks of offering credit.

Key Findings
The deposits of Bank rose by 15.94% to `13,94,409 crores over the previous years level of
`12,02,740 crores.
Savings Bank Deposits increased by 13.1% to `4,69,262 crores from `4,14,907 crores in
March 2013.
Under Savings Bank, 421 lakhs new accounts were opened during the year which were 46.7%
higher than 287 lakhs accounts opened during the previous year.
In current account also, your Bank logged in a growth of 22.2% with new account accretion of
269 lakhs.

SCHEDULE 4 BORROWINGS
Banks are required to maintain reserves against their deposits. They borrow
money when their reserves dip below the required level.
When a bank falls into this situation, it has two choices
It can borrow from the Reserve Bank or
it can turn to another bank that has a reserve surplus.

SCHEDULE 5 OTHER LIABILITIES

AND PROVISIONS
I Subordinated Debt for Tier II Capital
II. Bills payable
III. Inter-office (Inter-branch)adjustments (net)
a) Parent
b) Subsidiaries

IV. Intra-Group Adjustment (net)

V. Interest accrued
VI. Tax Liabilities
a) Current tax liabilities
b) Deferred tax liabilities

V. Others (including provisions, give details)

SCHEDULE 6 CASH AND BALANCES

WITH RESERVE BANK OF INDIA
I. Cash in hand (including foreign currency notes)
II. Balances with Reserve Bank of India
(i) in Current Account
(ii) in other Accounts

Schedule 7- Balances With Banks

And Money At Call & Short Notice
1) In India
a) Balance With R.B.I (Other than current
accounts)
b) Balances with other banks in India
-Current Account
-Deposit Account
c) Money at call and short notice with banks and
other institutions
2) Outside India
-Current Account
-Deposit Account

Includes balances held with the

Reserve Bank of India other than in
current accounts, if any.

Schedule 7- Balances With Banks

And Money At Call & Short Notice
1) In India
a) Balance With R.B.I (Other than current
accounts)
b) Balances with other banks in India
-Current Account
-Deposit Account
c) Money at call and short notice with banks and
other institutions
2) Outside India
-Current Account
-Deposit Account

Includes all balances with banks in

India
(including
co-operative
banks).

Schedule 7- Balances With Banks

And Money At Call & Short Notice
1) In India
a) Balance With R.B.I (Other than current
accounts)
b) Balances with other banks in India
-Current Account
-Deposit Account
c) Money at call and short notice with banks and
other institutions
2) Outside India
-Current Account
-Deposit Account

Includes deposits repayable within

15 days or less than 15 days notice
lent in the inter-bank call money
market.

Schedule 7- Balances With Banks

And Money At Call & Short Notice
1) In India
a) Balance With R.B.I (Other than current
accounts)
b) Balances with other banks in India
-Current Account
-Deposit Account
c) Money at call and short notice with banks and
other institutions
2) Outside India
-Current Account
-Deposit Account

Includes balances held by foreign

branches and balances held by
Indian branches of the banks outside
India.

Schedule 7- Balances With Banks

And Money At Call & Short Notice
MONEY AT CALL AT SHORT NOTICESMONEY AT CALL:
BANK HAS LENT MONEY TO ANOTHER BANK WHICH WILL
BE PAID ONCE CALLED OVER THE PHONE WITHIN 24 HOURS
MONEY AT SHORT NOTICES:
MONEY LENT TO OTHER BANKS BUT IT WILL BE PAID AFTER
GIVING SHORT NOTICES TO OTHER BANKS WHICH WILL BE
PAID WITH IN 3 DAYS

Schedule 8 - INVESTMENTS
1) Investments in India
a) Government Securities
b) Other approved Securities
c) Shares
d) Debentures & Bonds
e) Investments in subsidiaries/associate companies.
f) Others

2) Investments outside India

a) Government securities (including local
authorities)
b) Others

Includes
Central
and
State
Government
securities
and
Government treasury bills. Securities
other than Government securities,
which according to the Statutes are
treated as approved securities, should
be included here.

Schedule 8 - INVESTMENTS
1) Investments in India
a) Government Securities
b) Other approved Securities
c) Shares
d) Debentures & Bonds
e) Investments in subsidiaries/associate companies.
f) Others
2) Investments outside India
a) Government securities (including local
authorities)
b) Others

Investments in shares of companies

and corporations not included in item
(b) should be included here.

Schedule 8 - INVESTMENTS
1) Investments in India
a) Government Securities
b) Other approved Securities
c) Shares
d) Debentures & Bonds
e) Investments in subsidiaries/associate companies.
f) Others
2) Investments outside India
a) Government securities (including local
authorities)
b) Others

Investments in debentures and bonds

of companies and corporations not
included in item (b) should be
included here.

Schedule 8 - INVESTMENTS
1) Investments in India
a) Government Securities
b) Other approved Securities
c) Shares
d) Debentures & Bonds
e) Investments in subsidiaries/associate companies.
f) Others

2) Investments outside India

a) Government securities (including local
authorities)
b) Others

Investments in subsidiaries/associate
companies should be included here.
A company will be considered as an
associate company for the purpose of
this classification if more than 25%
of the share capital of that company
is held by the bank. Includes residual
investments, if any, like gold.

Schedule 8 - INVESTMENTS
1) Investments in India
a) Government Securities
b) Other approved Securities
c) Shares
d) Debentures & Bonds
e) Investments in subsidiaries/associate companies.
f) Others

2) Investments outside India

a) Government securities (including local
authorities)
b) Others

All foreign Government securities

including securities issued by local
authorities may be classified under
this head. All other investments
outside India may be shown under
this head

Schedule 9- Advances
A.
1) Bills purchased and Discounted
2) Cash credits, overdrafts and loans repayable on
demand
3) Term loans
B
1) Secured by tangible assets
2) Covered by Bank/Government Guarantee
3) Unsecured
C. Advances in India
1) Priority sectors
2) Public sector
3) Banks
4) Others

II. Advances outside India

1) Due from banks
2) Due from Others

In classification under Section A,

all outstanding's in India as well as
outside less provisions made, will
be classified under three heads as
indicated and both secured and
unsecured advances will be included
under these heads.

Schedule 9- Advances
A.
1) Bills purchased and Discounted
2) Cash credits, overdrafts and loans repayable on
demand
3) Term loans
B
1) Secured by tangible assets
2) Covered by Bank/Government Guarantee
3) Unsecured
C. Advances in India
1) Priority sectors
2) Public sector
3) Banks
4) Others

II. Advances outside India

1) Due from banks
2) Due from Others

All advances or part of advances

which are secured by tangible assets
may be shown here. The item will
include advances in India and
outside India.

Schedule 9- Advances
A.
1) Bills purchased and Discounted
2) Cash credits, overdrafts and loans repayable on
demand
3) Term loans
B
1) Secured by tangible assets
2) Covered by Bank/Government Guarantee
3) Unsecured
C. Advances in India
1) Priority sectors
2) Public sector
3) Banks
4) Others

Advances should be broadly classified into

Advances in India and Advances outside India.
Advances in India will be further classified on the
sectorial basis as indicated.
Advances to sectors which for the time being are
classified as priority sectors according to the
instructions of the Reserve Bank are to be classified
under the head Priority sectors.
Advances to Central and State Governments and
other
Government
undertakings
including

Schedule 10 Fixed Assets

I. Premises

II. Other Fixed Assets (including furniture and

fixtures)

III. Capital work-in-progress or premises under

construction

Premises wholly or partly owned

by the banking company for the
purpose of business including
residential premises should be
shown against Premises.

Schedule 10 Fixed Assets

I. Premises
II. Other Fixed Assets (including furniture and
fixtures)
III. Capital work-in-progress or premises under
construction

subsequent to the reduction or

revaluation should show the
revised figures with the date and
amount of revision made.
Motor vehicles and all other fixed
assets other than premises but
including furniture and fixtures
should be shown under this head.

SCHEDULE 17- SIGNIFICANT ACCOUNTING

POLICIES
A.Basis of Preparation
B. Use of Estimates
C. Significant Accounting Policies:

1. Revenue recognition
2. Investments
3. Loans /Advances and Provisions thereon:
4. Floating Provisions:
5. Provision for Country Exposure:
5. Provision for Country Exposure:
7. Fixed Assets Depreciation and Amortisation:
8. Leases:
9. Impairment of Assets:

10. Effect of changes in the foreign exchange rate:

10.1 Foreign Currency Transactions
10.2 Foreign Operations
11. Employee Benefits:
11.1 Short Term Employee Benefits:
11.2 Long Term Employee Benefits

12. Taxes on income

13. Earnings per Share:
14. Provisions, Contingent Liabilities and Contingent Assets:
15. Bullion Transactions:
16. Special Reserves
17. Share Issue Expenses:

SCHEDULE 18 : NOTES TO ACCOUNTS

1.

List of Subsidiaries/Joint Ventures/Associates considered for preparation of consolidated financial statements.

2.

Share capital.

3.

Employee Benefits.
3.1.1 Defined Benefit Plans
3.1.2 Defined Contribution Plans
3.1.3 Other Long term Employee Benefits
3.1.4 Unamortised Pension & Gratuity Liabilities
3.2 Segment Reporting
3.3 Related Party Disclosures:
3.4 Leases
3.5 Earnings per Share
3.6 Accounting for Taxes on Income
3.7 Impairment of assets
3.8 Provisions, Contingent Liabilities & Contingent Assets

THANK YOU!!