Rules and Regulations of India

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FORM X: Liabilities and assets in India of commercial banks as on the last Friday of the months of 19 ____


(Section 27)

(Round off to the nearest thousand rupees)

A. Liabilities in India

B. Assets in India

1. Paid-up capital (including forfeited Share)

1. Cash in hand

2. Reserve fund and other Reserves

2. Balances with Reserve Bank of India

2.1 Reserve fund

3. Balance with other banks in India in current account

2.2 Other reserves


2.3 Share premium account*

3.1 The State Bank of India

3. Deposits

3.2 Subsidiaries of the State Bank of India

3.1 Current deposits

3.3 Other commercial banks

3.1.1 From others(including co-operative banks)

3.4 Co-operative Banks

3.1.2 From others

4. Money at call and short notice.

3.2 Savings deposits

4.1 With commercial banks

3.3 Fixed deposits (including cash certificates, recurring deposits, etc.)

4.3 With other financial institutions

3.3.1 From banks (including co-operative banks)

5. Investment

3.3.2 From others

5.1 Treasury bills

4. [Borrowings

5.3 State Government securities

4.1 Borrowing form banks in India

5.3 Other Central Government securities (including Treasury saving deposit certificates and postal saving deposit certificates and postal saving certificates and deposits)

4.1.1 Reserve Bank of India

5.4 Other approved securities

4.1.2 State Bank of India

5.5 Shares and debentures of companies and corporations not included in 5.4 above.

4.1.3 Subsidiaries of the State Bank of India


4.1.4 Other commercial banks


4.1.5 Co-operative banks

5.6 Fixed deposits with banks (including Co-operative Banks)

4.2 Borrowing from banks outside India

5.7 Other investment in India

4.3 Borrowing from financial institution in  India


4.3.1 Industrial Development Bank of India


4.3.2 National Bank for Agriculture and Rural Development


4.3.3. Export-Import Bank of India


4.3.4. Other financial institutions


4.4 Borrowings from financial institutions outside India.]


5. Other liabilities


5.1 Bills payable in India

6. Bills purchased and discounted

5.1.1. Drawn by Indian offices

6.1 Inland bills purchased and discounted

5.1.2. Drawn by foreign offices

6.2 Foreign bills purchased and discounted

5.2 Bills payable outside India

6.2.1. Exports bills drawn in India

5.3 Calls received in advance*


5.4. Miscellaneous liabilities

6.2.2. Import bills drawn on and payable in India.

6. Branch adjustments @


6.1 Among offices in India**

6.2.3. Other foreign bills purchased and discounted

6.2 With office outside India** Payable in India

7. Total demand and time liabilities, i.e., total of items A3, A4, and A5 Payable outside India

8. Balance of profit

7. Loans and advances


7.1 Loans and advances (cash credits and overdrafts (excluding due from banks vide item 7.2 below)


7.2 Due from banks


7.2.1 Co-operative banks in India


7.2.2. Commercial banks in India


7.2.3. Banks outside India+


8. Premises, furniture, fixtures, and other fixed assets


9. Branch adjustment @


9.1 With offices outside India


9.2 With offices outside India**


10. Capitalized expenses including preliminary expenses, organizational expenses, share selling commission, brokerage, loss incurred and any other expenditure not represented by tangible assets ***


11. Non-banking assets acquired in satisfaction of claims


12. Other tangible assets

Total liabilities

Total Assets


Total advances(Total of items 6 and 7 of assets in Part I above

Percentage of clean (unsecured) advances to total advances (percentage of column 2 to 3)

Total deposit (item 3 of liabilities in part I)

Percentage of total advances to total deposits (percentage of column 3 to 5)





Unsecured (Clean)















(Section 25)

(Round off to the nearest thousand rupees)

1. Demand and time liabilities in India (Item 7 of liabilities in Part I)

(excluding items which banks are at present allowed to exclude, e.g. items not in the nature of outside liabilities).

2. Minimum amount of assets required to be held in India under section 25 of the Act (75 per cent of item 1 above)

3. Assets in India.

3.1 Total of items B.1 to B.8, B.11 and B.12 on assets side in Part I.

3.2 Securities approved by the Reserve Bank of India under section 25(3)(a) of the Act and not included in 3.1 above.

Date _______________



Designation :

* Not applicable to foreign banks operating in India.

@ The net balance or branch adjustments should be shown as liabilities or assets, as the case may be.

** Please give in foot-note other outstanding borrowings of India offices.

+ Comprising rupees loans/overdrafts granted to banks/correspondents outside India.

*** If the balance in the profit and loss account represents loss, it should be included in this item.


(1) Data under Parts I and II may be furnished as at the close of business on the last Friday of every month and under Part III as at the close of business on the last Friday of March, June, September and December.

(2) Data on foreign liabilities and assets of Indian offices of banks may please be supplied for the following items:

        (i) Balances held abroad

        (ii) Investments held abroad

        (iii) Other foreign bills purchased and discounted payable outside India

        (iv) Any other assets held outside India

(3) Co-operative banks comprise State and Central Co-operative Banks Co-operative, Land Mortgage Banks and Primary Co-operative Banks.

(4) If the concerned Friday is a public holiday under the Negotiable Instruments Act, 1881, at the close of business on the preceding working day.]

24[FORM X]

[Rule 15A]

(Section 45D(2))

In the High Court of Judicature at ___________________ Jurisdiction

No ____________ of 19____

In the matter of the Companies Act, 1956/ Indian Companies Act, 1913.

And in the matter of the Banking Regulation Act, 1949.

And in the matter of ___________a banking company

List of debtors of ___________ ordered to be wound up on……..

Sl. No.

Name and address of debtor

If the original debtor is dead, give names and addresses of his legal representatives (if the original debtor dies after this list is filed in Court but before it is settled, substitute the names and addresses of his legal representatives)

If the original debtor is an insolvent, give the name and address of the assignee or receiver of his estate (if the original debtor is adjudged insolvent after this list is filed in Court but before it is settled the name of such assignee or receiver shall be added)

Amount of debt due












Rate of interest if any, and the date up to which such interest has been calculated

Description of papers, writing and documents, if any, relating to the debt

Whether in respect of the debt the banking company holds personal security only or on security

Whether in respect of the debt the banking company holds security other than personal security; if so, give the nature and particulars of the security including the estimate value of the security, names and addresses of persons having interest in such security or a right of redemption therein










Particulars of guarantee where debt is guaranteed including names and addresses of guarantors and extent of guarantee

Description of papers, writings and documents in support of the guarantee where debt is guaranteed

Relief or relief’s claimed










Dated this __________________ day of _________________ 19____ at ______________

*This list should be verified by means of an affidavit.

Official Liquidator

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