Balance sheet

Schedule Current year

(amount)
Capital & Liabilities :
Capital 1
Reserve & Surplus 2
Deposit 3
Borrowings 4
Other Liabilities and Provision 5
Total
Assets:
Cash & Balance with RBI 6
Balance with bank and money at call and short notice 7
Investment 8
Advances 9
Fixed Assets 10
Other Assets 11
Total
Contingent Liabilities 12
Bills for collection
Liability
• A liability is defined by the following characteristics:
• Any type of borrowing from persons or banks for improving
a business or personal income that is payable during short
or long time;
• A duty or responsibility to others that entails settlement by
future transfer or use of assets, provision of services, or
other transaction yielding an economic benefit, at a
specified or determinable date, on occurrence of a specified
event, or on demand;
• A duty or responsibility that obligates the entity to another,
leaving it little or no discretion to avoid settlement; and,
• A transaction or event obligating the entity that has already
occurred.
 Schedule No : 1 Share capital
• The number and amount of shares authorized
• The number of shares issued, subscribed and fully
paid,and subscribed but not fully paid, Par value per
share,
• Issued (share) capital is the amount of nominal
value of share held by the shareholders.
• It is the face value of the shares that have been issued to
the shareholders.
• Issued share capital and share premium represent the
amount invested by the shareholders in the company. It
is also known as the subscribed capital or subscribed
share capital.
 Reserve & Surplus
Reserve are the funds earmarked for a specific
purpose, which the company intends to use in
future. Surplus is where the profit of the
company reside. This is one of tge the points
where the balance sheet and the profit and loss
interact.
 Schedule No 2: Reserve & Surplus
Current year Previous year
1. Statutory reserve
Opening Balance
Additional during year
Deduction during the year
2. Capital Reserve
Opening balance
Additional during the year
Deduction during the year
3. Share Premium
Opening balance
Additional during the year
Deduction during the year
5. Balance in Profit and Loss Account
 Deposits

What Is a Deposit?
A deposit is a financial term that has multiple
definitions . On the one hand, a deposit is a transaction
involving a transfer of funds to another party for
safekeeping. On the other, a deposit also refers to a
portion of funds used as security or collateral for the
delivery of a good.
 Schedule NO 3 : Deposits
Current year Previous year
A)1. Demand deposit
a. From bank
b. From other
2. Savings bank deposits
3. Term deposits
a. From bank
b. From other
Total
B. 1. Deposits of branches in India
2. Deposits of branches outside India
Total
 Borrowings
To borrow money, where the money to
borrowed together with the money
already borrowed by the company will
exceed aggregate of its paid up share
capital and free reserves, apart from
temporary loans obtained from the
company's bankers in the ordinary
course of business.
 Schedule NO. 4 Borrowings
Current year Previous year
1. Borrowing in India
a. Reserve Bank of India
b. Other Banks
c. Other reserve
2. Borrowing outside India
Total
Secured Borrowing in 1 & 2 above
 Schedule No-5 Other
Liabilities
• Other liabilities is a balance sheet entry used by
companies to group together current liabilities that
are not assigned to common liabilities such as debt
obligations or accounts payable.
• Current liabilities are obligations coming due
within 12 months time. Long term liabilities are
paid beyond 12 months.
The amounts shall be classified as:

• Current maturities of long-term debt;

• Current maturities of finance lease obligations;
• Interest accrued but not due on borrowings;
• Interest accrued and due on borrowings;
• Income received in advance;
• Unpaid dividends etc.
ASSET
• In general meaning asset means all property of
company.
• "Asset are probable future economic benefits
obtained or controlled by a particular equity as
a result of past transactions or event."
Schedule No. 6 CASH IN HAND
AND BALANCE WITH RBI
Cash Deposit ratio (CDR) is the ratio of how
much a bank lends out of the deposits it has
mobilised. It indicates how much of a banks
core funds are being used for lending, the main
banking activity. It can also be defined as Total
of Cash in hand and Balances with RBI
divided by Total deposits.
 Balance with RBI and Money at
call and short notice
Balance with RBI :
It indicate how much of banks core fund are being used for
lending the main banking activities . It can also be define as total
of cash in hand and balance with RBI divided by total deposits
schedule and non-schedule bank
Money at call and shot notice :
‘At call’ money is repayable on demand where as ‘short notice’
money implies that notice of repayment of up to 14 days will be
given after cash money at call and short notice are the banks most
liquid assets.
 Schedule 7 : Balance with bank and money at call
and short notice :
Particulars Current Previous
year year
I In India
i) Balance with bank in
a) current account
b) other deposits account
ii) Money at call and short notice
a) with bank
II b) with other bank
Outside in India
a) In current account
b) In other deposits account
c) Money at call and short notice

Total
 Advances

Advances are the funds provided by the banks to the

business to fulfill working capital requirement which
are to be payable within one year advances also
requirement repayment along with the interest within
one year.
 Schedule :9 Advances :-
Particulars Current Previous
year year
I. A)
i) Bill purchase and discounting
ii) Cash credit overdraft and loans
iii) Term loans
Total
B)
i) Secured by tangible assets
ii) Covered by bank guarantee
iii) Unsecured
Total
C) Advance in India
i) Priority sector
ii) Public sector
iii) Banks
iv) Other
Total
II. Advance outside India
i) Due from banks
ii) Due from others
a) bill purchase and discounted
b) syndicated loans
c) others

Grand Total
Fixed assets

• These are items of value that the organization has

bought and will use for an extended period of time.

• Fixed assets normally include items such as land

and buildings, motor vehicles, furniture, office
equipment, computers, fixtures and fittings, and
plant and machinery.

• These various fixed assets of banking company are

recorded under schedule number 10.
• Schedule 10 :Fixed assets
• As on 31-3-19...... As on 31-3-19.......
• (current year) (previous year)
• I. Premises
• At cost on 31st March of the preceding Year
• Additions during the year
• Deductions during the year
• Depreciation to date
• II Other fixed assets (including furniture and fixtures)
• At cost as on 31st March of the preceding year
• Addition during the year
• Deductions during the year
• Depreciation to date
• Total (I+ II)
 Other Assets

Other assets are grouping of accounts that are

listed as a separate line item in the assets section of the
balance sheet. This line items contents minor assets that
do not naturally fit in to any of the main assets
categories.
Example of these minor assets categories are :
• Advances to employees
• Bonds insurance cost
• Deferred tax assets
• Prepaid expenses
 Schedule 11: Other Assets

Particulars Current Previou

year s year
i) Inter-office adjustment (Net)
ii) Interest accrued
iii) Tax paid in advance
iv) Stationary and stamp
v) Non-banking assets acquired in satisfaction
of claim
vi) Others
Total
Contingent Liabilities

Contingent liabilities are that may be

incurred by and entity depending on the out
come of an uncertain future events such as the
outcome of a pending lawsuit . The ability to
estimate a loss is described as known reasonably
estimable or not reasonable estimable. It may or
may not occur.
 Schedule 12: contingent liability

Particulars Current Previous

year year
I
i) Claims against bank not acknowledge as debts
ii) Liability for arty paid investment
iii) Liability on account of outstanding forward
exchange contracts
iv) Guarantee given on behalf of contingents
a) In India
b) Outside India
v) Acceptance endorsement and other obligation
vi) Other item for which the bank is contingently liable

Total