The Banking Regulation Act,1949
The Third Schedule
(see section 29)
FORM A
Form of Balance-sheet
CAPITAL AND LIABILITIES
PROPERTY AND ASSETS
Rs. P. Rs. P.
Rs. P. Rs. P.
1. CAPITAL:
(i) Authorised
Capital
…..shares of Rs…..each
…..shares of Rs….. each
” ” ” ” ” ” ”
(ii) Subscribed Capital
…..shares of Rs….. each
…..shares of Rs….. each
____________
(iii) Amount called up
On…..shares of Rs….. each
less class unpaid
On….. shares of Rs…..
each less calls unpaid
of (iii) above, held by
(a) Individuals
(b) Co-operative institutions
(c) State Government
1. CASH:
In hand and with Reserve Bank
31[National Bank] State Bank of
India, State Co-operative Bank
and Central Co-operative Bank
2. BALANCES WITH OTHER
BANKS:
(i) Current deposits
(ii) Savings bank deposits
(iii) Fixed deposits
3. MONEY AT CALL AND
SHORT NOTICE:
4. Investments:
(i) In Central and State
Government securities
(at book value)
___________
__________
Face value Rs.
Market value Rs.
(ii) Other Trustee securities
(iii) Shares in co-operative
institutions other
than in item (5) below
(iv) other investments
(to be specified)
2. RESERVE FUND AND
OTHER RESERVES
(i) Statutory Reserve
(ii) Agricultural (Credit
stabilization fund)
(iii) Building Fund
(iv) Dividend Equalization Fund
(v) Special Bad Debts Reserve
(vi) Bad and Doubtful Debts
Reserve
(vii) Investment and Depreciation
Reserve
5. INVESTMENT OUT OF
THE PRINCIPAL SUB-
SIDIARY STATE
PARTNERSHIP FUNDS
In shares of:
(i) Central Co-operative Banks
(ii) Primary agricultural
credit societies
(iii) Other societies
6. ADVANCES :
(viii) Other Funds and Reserves
(to be specified)
(i) Short-term loans, cash
credits, overdrafts and
bills discounted
Of which secured against:
(a) Government and other
3. PRINCIPAL/SUBSIDIARY
STATE PARTNERSHIP
FUND ACCOUNT:
For share capital of:
(i) Central co-operative banks
(ii) Primary agricultural credit
societies
(iii) other societies
approved securities
(b) Other tangible securities @
Of the advances, amount due
from individuals
Of the advances, amount overdue
Considered bad and doubtful
of recovery
(ii) Medium-term loans
Of which secured against:
4. DEPOSITS AND OTHER
ACCOUNTS:
(i) Fixed deposits*
(a) Individuals**
(b) Central co-operative banks
(c) Other socie
ties
(ii) Savings Bank Deposits
(a) Individuals**
(b) Central co-operative
banks
(a) Government and other
approved securities
(b) Other tangible securities @
Of the advances, amount
due from individuals
Of the advances, amount overdue
considered bad and doubtful
of recovery
(ii) Long-term loans
Of which secured against
(c) Other societies
(iii) Current deposits
(a) individuals**
(b) Central co-operative
bank
(c) Other societies
(iv) Money at call and short notice____________
(a) Government and other
approved securities
(b) Other tangible securities @
5. BORROWINGS:
(i) From the Reserve Bank of
India 32[the National Bank]
State/Central co-operative Bank:
(a) Short-term loans,
cash, credits and overdrafts
(A) Government and other
approved secu rities
(B) Other tangible securities @
(b) Medium term loans
Of which secured against
(A) Government and other
approved securities
(B) Other tangible Securities @
Of the advances, amount
due from individuals
Of the advances, amount
over due
Considered bad and doubtful
of recovery____________
7. INTEREST RECEIVABLE
Of which overdue
Considered bad and doubtful
of recovery
(c) Long-term loans
Of which secured
against:
(A) Government and other
approved securities
(B) Other tangible securities @
(ii) From the State Bank
of India
(a) Short-term loans, cash-
credits and over drafts
Of which secured against:
(A) Government and other
approved securities
(B) Other tangible securities @
(b) Medium term- loans
Of which secured against:
(A) Government and other
approved securities:
(B) Other tangible securities @
(c) Long-term loans:
Of which secured against:
(A) Government and other
approved securities
(B) Other tangible securities @
8. BILLS RECEIVABLE
BEING BILLS FOR
COLLECTION
As per contra _____________
9. BRANCH ADJUST-
MENT ___________
10. PREMISES LESS _____________
DEPRECIATION
11. FURNITURE AND
FIXTURES LESS
DEPRECIATION _____________
12. OTHER ASSETS
(to be specified)
13. NON-BANKING ASSETS
ACQUIRED IN SATIS-
FACTION OF CLAIMS
(standing mode of
valuation) _____________
(iii) From the State Government
(a) Short-term loans
Of which secured against:
(A) Government and other
approved securities
(B) Other tangible securities @
(d) Medium term loans
Of which secured against:
(A) Government and other approved
secur
ities
(B) Other tangible securities @
(c) Long-term loans
Of which secured against:
(A) Government and other
approved securities
(B) Other tangible securities @
(iv) Loans from other sources
(source and security to
be specified rule)
14. PROFIT AND LOSS
6. BILL FOR COLLECTION
BEING BILLS
RECEIVABLE
As per contra ____________
7. BRANCH ADJUSTMENTS ____________
8. OVERDUE INTEREST
RESERVE
____________
9. INTEREST PAYABLE
____________
10. OTHER LIABILITIES
(i) Bills payable
(ii) Unclaimed dividends
(iii) Suspense
(iv) Sundries
11. PROFIT AND LOSS
Profit as per last
balance-sheet
Less appropriations
Add profit for the year brought from
the Profit and Loss Account
____________
Total
_________________
___________
Total ___________
CONTINGENT LIABILITIES
(i) Outstanding liabilities for
guarantees issued
(ii) Others
___________
Total ___________
____________
Total ____________
FORM B
Form of Profit and Loss Account
Profit and Loss Account for the year ended
EXPENDITURE
INCOME
Rs. P. Rs. P.
Rs. P. Rs. P.
1. Interest on deposits, borrowings, etc.
2. Salaries and allowances and provident fund
3. Directors and local committee members’ fees
and allowances
4. Rent, taxes, insurance, lighting, etc.
5. Law charges
6. Postage, telegrams and telephonic charges
7. Auditor’s fees
8. Depreciation on and repairs in property
1. Interest and discount
2. Commission, exchange and brokerage
3. Subsidies and donations
4. Income from non-banking assets and profit from
sale of or dealing with such assets
5. Other receipts
6. Loss (if any)
9. Stationery, printing and advertisement, etc.
10. Loss from sale of or dealing with non-banking
assets
11. Other expenditure
12. Balance of profit ___________
Total ___________
____________
Total ____________
General InstructionsThe corresponding figures (to the nearest rupee, if so desired for the year immediately preceding the year to which the profit and loss account relates should be shown in separate columns.”