The Chairmen/Chief Executives of All Commercial Banks (excluding RRBs)
Dear Sir,
Additional Disclosures by banks in Notes to Accounts
The Reserve Bank has been taking several steps from time to time to enhance the transparency in the operations of banks by stipulating comprehensive disclosures in tune with the international best practices.
On a review of the existing disclosures, it has been decided to prescribe the following additional disclosures in the 'Notes to Accounts' in the banks' balance sheets, from the year ending March 2010:
Concentration of Deposits, Advances, Exposures and NPAs
I. Concentration of Deposits, Advances, Exposures and NPAs
Concentration of Deposits
(Amount in Rupees Crores)
Total Deposits of twenty largest depositors
Percentage of Deposits of twenty largest depositors to Total Deposits of the bank
Concentration of Advances*
(Amount in Rupees Crores)
Total Advances to twenty largest borrowers
Percentage of Advances to twenty largest borrowers to Total Advances of the bank
*Advances should be computed as per definition of Credit Exposure including derivatives furnished in our Master Circular on Exposure Norms DBOD.No.Dir.BC.15/13.03.00/2009-10 dated July 1, 2009
Concentration of Exposures**
(Amount in Rupees Crores)
Total Exposure to twenty largest borrowers/customers
Percentage of Exposures to twenty largest borrowers/customers to Total Exposure of the bank on borrowers/customers
**Exposures should be computed based on credit and investment exposure as prescribed in our Master Circular on Exposure Norms DBOD.No.Dir.BC.15/13.03.00/2009-10 dated July 1, 2009
Concentration of NPAs
(Amount in Rupees Crores)
Total Exposure to top four NPA accounts
II: Sector-wise NPAs
Sl. No.
Sector
Percentage of NPAs to Total Advances in that sector
1
Agriculture & allied activities
2
Industry (Micro & small, Medium and Large)
3
Services
4
Personal Loans
III. Movement of NPAs
Particulars
Amount in Rs. Crores
Gross NPAs* as on 1st April of particular year (Opening Balance)
Additions (Fresh NPAs) during the year
Sub-total (A)
Less:-
(i) Upgradations
(ii) Recoveries (excluding recoveries made from upgraded accounts)
(iii) Write-offs
Sub-total (B)
Gross NPAs as on 31st March of following year (closing balance) (A-B)
*Gross NPAs as per item 2 of Annex to DBOD Circular DBOD.BP.BC.No. 46/21.04.048/2009-10 dated September 24, 2009
IV. Overseas Assets, NPAs and Revenue
Particulars
Amount ( in Rupees Crores)
Total Assets
Total NPAs
Total Revenue
V. Off-balance Sheet SPVs sponsored (which are required to be consolidated as per accounting norms)
Name of the SPV sponsored
Domestic
Overseas
-- Best Wishes
CA. V.M.V.SUBBA RAO Chartered Accountant Door No.24-2-1885, I Floor, Flat No.5, Siddivinayaka Residency, I Cross, Central Avenue, MSR Nagar, Magunta Layout, Nellore-524 003 Andhra Pradesh India Mobile:+91 - 0 9390221100 +91 - 0 9440278412 e-Mail: vmvsr@rediffmail.com vmvsr@yahoo.co.uk http://pdicai.org/MyPage/203038.aspx
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