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RBI-Balance Sheet of Banks - Disclosure of Information
March, 26th 2014

UBD CO BPD (PCB) Cir. No.52/12.05.001/2013-14

March 25, 2014

Chief Executive Officer of
All Primary (Urban) Co-operative Banks

Madam / Dear Sir,

Balance Sheet of Banks - Disclosure of Information

Please refer to our Circular UBD.CO.BPD. (PCB) No. 20/16.45.00/2002-03 dated October 30, 2002 on the captioned subject.

2. In terms of the above circular, urban co-operative banks (UCBs) having deposits of Rs.100 crore, were advised to disclose certain information as 'Notes on Accounts' to their Balance Sheet prepared in terms of Section 29 of the Banking Regulation Act,1949 (As Applicable to Co-operative Societies) effective from the year ending March 31, 2003. Subsequently, certain additional disclosures were also prescribed by circulars listed in the appendix.

3. It has now been decided to extend these disclosure requirements to all UCBs including tier I UCBs. Accordingly, all UCBs should disclose the information as detailed in Annex I as ‘Notes on Accounts’ to their Balance-Sheet effective from the year ending March 31, 2014.

Yours faithfully,

Principal Chief General Manager

Encl: Annex


Details regarding disclosure norms prescribed for UCBs

i) Capital to Risk Weight Asset Ratio. (CRAR)

ii) Movement of CRAR   i.e., CRAR as on Balance Sheet date for the current year vis-a vis previous year

iii) Investments:

a) Book value and Face value of investments

b) Market value of investments

c Details of Issuer composition of non- SLR investments and non performing non- SLR Investments. (UBD.CO.BPD.(PCB) Cir. No.45/16.20.00/2003-04 dated April 15, 2004, and UBD.(PCB).BPD.Cir.No.14/16.20.00/2007-08) dated September 18, 2007)

  • Issuer Composition of Non SLR Investments
(` in Crore)                      




Extent of ‘below investment grade Securities’

Extent of ‘unrated Securities’

Extent of ‘ unlisted




















Public Sector Banks






Mutual Funds












Provision Held towards Depreciation





  • Non-performing Non SLR Investment


(` in Crore)

Opening Balance


Additions during the year since 1st April


Reduction during the above period


Closing Balance


Total Provisions held


iv) Advances against real estate, construction business, housing

v) Advances against shares & debentures

vi) Advances to directors, their relatives, companies / firms in which they are interested :

    a)    Fund-based.
    b)    Non-fund based (Guarantees, L/C, etc.)

vii) Cost of Deposits: Average cost of deposits

viii) NPAs:

    a)    Gross NPAs
    b)    Net NPAs

ix) Movement in NPAs i.e., Gross and net NPAs as on Balance Sheet date for the current year vis-a-vis previous year. Net NPAs should be arrived at after deducting provisions held, interest suspense account etc.

x) Profitability:

    a)    Interest income as a percentage of working funds
    b)    Non-interest income as a percentage of working funds
    c)    Operating profit as a percentage of working funds
    d)    Return on Assets
    e)    Business (Deposits + Advances) per employee
    f)     Profit per employee

xi) Provisions made towards NPAs, depreciation in investments, Standard Assets

xii) Movement in provisions: [i.e., Provisions as on Balance Sheet date for the current year (e.g.March 31, 2014 vis-a-vis previous year (e.g. March 31, 2013).]

    a)    Towards NPAs
    b)    Towards depreciation on investments
    c)    Towards standard assets

xiii)   Foreign currency assets & liabilities: (if applicable)

xiv)  Payment of DICGC Insurance Premium:

UCBs are required to disclose whether insurance premium has been paid up to date to DICGC, indicating arrears, if any. (UBD.No.BP .38/16.45.00/2002-03 dated March 06, 2003)

xv) Penalty imposed by RBI: (UBD.PCB.Cir.No.40/16.45.00/2004-05 dated March 01, 2005)

UCBs are also required to disclose the penalty imposed by RBI in the 'Notes on Accounts' to their Balance Sheet

xvi Restructured Accounts

UCBs are required to disclose in their published annual Balance Sheets, under "Notes on Accounts", information relating to number and amount of advances restructured, and the amount of diminution in the fair value of the restructured advances as per the format given below

(` In lakh)

Particulars of Account Restructured



Housing Loan

SME Debt Restructuring


Standard Advances Restructured

Number of Borrowers




Amount Outstanding




Sacrifice (diminution in the fair value)




Sub Standard Advances Restructured

Number of Borrowers




Amount Outstanding




Sacrifice (diminution in the fair value)




Doubtful Advances Restructured

Number of Borrowers




Amount Outstanding




Sacrifice (diminution in the fair value)





Number of Borrowers




Amount Outstanding




Sacrifice (diminution in the fair value)




UCBs are also required to disclose in their published Annual Balance Sheets the amount and number of accounts in respect of which applications for restructuring are under process, but the restructuring packages have not yet been approved. (UBD.PCB.BPD.No.53 /13.05.000/ 2008-09 dated March 06, 2009 and UBD.PCB.BPD.60/13.05.000/2008-09 dated April 20, 2009)

xvii) Fixed Assets- Valuation/ Revaluation

UCBs are required to have in place comprehensive policy for revaluation of fixed assets owned by them. UCBs are required to disclose regarding the details of revaluation such as the original cost of the fixed assets subject to revaluation and accounting treatment for appreciation / depreciation etc. Banks are advised to make proper disclosure regarding changing the frequency of revaluation / method of depreciation for a particular class of asset. (UBD.PCB.MC.No.26/13.05.000/2006-07 dated January 09, 2007)


List of Circulars Issued on Disclosure norms


Circular No.




UBD.CO.BPD.(PCB) Cir. No.20 /16.45.00/2002-03


Balance- Sheet of Banks- Disclosure of Information


UBD.No.BP .38/16.45.00/2002-03


Balance- Sheet of Banks- Disclosure of Information- Insurance Premia


UBD.CO.BPD.(PCB) Cir. No.45/16.20.00/2003-04


Investment in Non SLR debt securities by Primary Co-operative Banks (UCBs)


UBD.CO.BPD.(PCB) Cir. No.5/16.20.00/2004-05


List of All India Financial Institutions




Investments in Non-SLR Securities by Primary (Urban) Cooperative Banks


UBD.PCB. Cir. No.40/16.45.000/2004-05


Enhancement of Transparency on Bank’s Affairs through Disclosure- UCBs


UBD.PCB. Cir. No.26/13.05.000/2006-07


Valuation of Properties – Empanelment of Valuers


UBD.PCB. BPD.Cir. No.53/ 13.05.000/2008-09


Prudential Guidelines for Restructuring of Advances by UCBs.


UBD.PCB. BPD.Cir. No.60/13.05.000/2008-09


Prudential Guidelines on Restructuring of Advances by UCBs.

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