(Paragraph - 8.33)

Suggested format of Balance Sheet of UCBs

Balance Sheet of

(here enter name of the bank)

as on 31st March

(Year).

Capital and Liabilities

Schedule

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

Capital

1

Reserve and Surplus

2

Principal/Subsidiary State

3

Partnership Fund Deposits

4

Borrowings

5

Other Liabilities & Provisions

6

Total

Assets

Cash & Balances with Reserve

Bank of India, State Bank of

India, State Co-op. Bank &

Central Co-op. Bank

7

Balances with Banks and Money

8

At Call & Short Notice

Investments

9

Investments out of the Principal/

Subsidiary State Partnership Fund

10

Advances

11

Fixed Assets

12

Other Assets

13

Total

Contingent Liabilities and

Bills for Collection

14

Schedule 1

Capital

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Authorised Capital

(a)

shares of Rs.

each

(b)

shares of Rs.

each

II.

Subscribed Capital

(a)

shares of Rs.

each

(b)

shares of Rs.

each

III.

Amount called up

(a)

On

shares at

Rs.

per share

Less : Calls Unpaid

(b )

On

shares at

Rs.

per share

Less : Calls Unpaid

IV.

Of (3i) above, held by :-

(a)

Individuals

(b)

Co-operative institutions

(c)

State Government

Total   

Schedule 2

Reserves and Surplus

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Statutory Reserve

(a)

Opening Balance

(b)

additions during the year

(c)

Deductions during the year

II.

Agricultural (Credit Stabilization) Fund

(a)

Opening Balance

(b)

Additions during the year

(c)

Deductions during the year

III.

Building Fund

(a)

Opening Balance

(b)

Additions during the year

(c)

Deductions during the year

IV.

Dividend Equalization Fund

(a)

Opening Balance

(b)

Additions during the year

(c)

Deductions during the year

V.

Other Funds and Reserves

(to be specified)

(a)

Opening Balance

(b)

Additions during the yeair

(c)

Deductions during the year

{Total (I, II, III, IV and V)}   

Schedule 3

Principal/Subsidiary State Partnership Fund

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

(a)

Opening Balance

(b)

Additions during the year

(c)

Deductions during the year

II.

For share capital of

(a)

Central Co-op. Banks

(b)

Primary Agricultural Credit

Societies

(c)

Other Societies

Total   

Schedule 4

Deposits

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Demand Deposits

(i)

From Individuals #

(ii)

From Central Co-op. Banks

(iii)

From other Societies

II.

Savings Bank Deposits

(i)

From Individuals #

(ii)

From Central Co-op. Banks

(iii)

From other Societies

III.

Term Deposits @

(i)

From Individuals #

(ii)

From Central Co-op.

Banks

(iii)

From other Societies

Total (I, II and III)   

@

Including reserve fund deposits of societies, employees provident fund deposits, staff security deposits, recurring deposits, cash certificates, etc.

#

Individual include deposits from institutions other than co-operative banks and societies.

Schedule 5

Borrowings

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

From the Reserve Bank of India

and the State & Central

Co-operative Banks :

(a)

Short-term loans, cash

credits and overdrafts

of which secured against:

(i)

Government and other

Approved Securities

(ii)

Other tangible securities

(b)

Medium term loans

of which secured against :

(i)

Government and other

Approved Securities

(ii)

Other tangible securities

(c)

Long-term loans

of which secured against

(i)

Government and other

Approved Securities

(ii)

Other tangible securities

II.

From the State Bank of India

(a)

Short-term loans, cash credits

and overdrafts:

of which secured against :

(i)

Government and other

Approved Securities

(ii)

Other tangible securities

(b)

Medium Term Loans

of which secured against

(i)

Government and other

Approved Securities

(ii)

Other tangible securities

(c)

Long Term Loans

of which secured against

(i)

Government & other

Approved Securities

(ii)

Other tangible securities

III.

From the State Government

(a)

Short term loans

of which secured against

(i)

Government & other

Approved Securities

(ii)

Other tangible securities

(b)

Medium term loans

of which secured against

(i)

Government & other

Approved Securities

(ii)

Other tangible securities

(c)

Long Term loans

of which secured against

(i)

Government and other

Approved Securities

(ii)

Other tangible securities

IV.

Loans from other sources

(source and security to be specified)

Total (I, II, III and IV)   

Notes :

1.

Short term loans will be for periods upto 15 months, medium term loans from 15 months to 5 years and long term loans over5 years

2.

Other tangible security includes borrowings against gold and gold ornaments, repledge of goods, mortgage of land, etc.

Schedule 6

Other Liabilities and Provisions

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Bills payable (net)

II.

Inter-office adjustments (net)

III.

Interest accrued

IV.

Unclaimed Dividends

V.

Others (including provisions)

Total (I, II, III, IV and V)   

Schedule 7

Cash and Balances with Reserve Bank of India, State Bank of India, State Co-op. Bank and Central Co-op. Bank

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Cash in Hand

II.

Balances with Reserve Bank of India

(a)

In Current Account

(b)

In other Accounts

III.

Balances with State Bank of India

(a)

In Current Account

(b)

In other Accounts

IV.

Balances with State and Central

Co-operative banks

(a)

In Current Account

(b)

In other Accounts

Total (I, II, III and IV)   

Schedule 8

Balances with Banks & Money at Call & Short Notice

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Balance with other Banks

(a)

Current deposits

(b)

Savings bank deposits

(c)

Fixed deposits

II.

Money at Call and Short Notice

(a)

With banks

(b)

With other institutions

Total (I and II)   

Schedule 9

Investments

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

In Central & State Government

Securities

II.

In other Approved Securities

III.

In shares of co-operative institutions

(other than out of the Principal/

Subsidiary State Partnership Fund)

IV.

In debentures and bonds

V.

Others (To be specified)

VI.

Total (I, II, III, IV and V)

VII.

Less : Provision for

Depreciation

in Investments

Total (VI minus VII)   

Schedule 10

Investment out of the Principal/Subsidiary State Partnership Fund

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

In shares of Central Co-operative

banks

II.

In shares of Primary agricultural

credit Societies

III.

In shares of other societies

Total I, II and III   

Schedule 11

Advances

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

(a)

Bills purchased & discounted

(b)

Cash credits, overdrafts &

loans repayable on demand

(c)

Term Loans

Total   

II.

(a)

Secured by tangible assets

(b)

Secured by bank/

government guarantees

(c)

Unsecured

Total   

III.

Less : Provision for Bad and

Doubtful Debts

IV.

Total (I - III)

Schedule 12

Fixed Assets

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Premises

(a)

At cost as on 31st March of

of the preceding year

(b)

Additions

(c)

Deductions during the year

(d)

Total Cost (a and b minus c)

(e)

Less : Depreciation to date

(f)

Total (d minus e)

II.

Other Fixed Assets (including

furniture and fixtures)

(a)

At cost as on 31st March of

the preceding year

(b)

Additions during the year

(c)

Deductions during the year

(d)

Total Cost (a + b minus c)

(e)

Less : Depreciation to date

(f)

Total (d minus e)

Schedule 13

Other Assets

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Inter-office adjustment (net)

II.

Interest accrued

III.

Stationery and stamps

IV.

Non-banking assets acquired

in satisfaction of claims

V.

Others @

Total (I, II, III, IV and V)

@

In case there is any unadjusted balance of loss, the same may be shown under this item with appropriate footnote.

Schedule 14

Contingent liabilities and bills for collection

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Claims against the bank not

acknowledged as debts

II.

Liability for partly paid investments

III.

Liability on account of outstanding

forward exchange contracts

IV.

Guarantees given on behalf of

constituents

V.

Acceptances, endorsements and other

obligations (including bills for

collection)

VI.

Other items for which the bank is

contingently liable

Total (I, II, III, IV, V and VI)

As on

As on

Schedule

31.3.

31.3.

No.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Income

Interest earned

15

Other income

16

Total

II.

Expenditure

Interest expended

17

Operating expenses

18

Provisions & contingencies

Total

III.

Profit/Loss

Net Profit/Loss (-) for the year

Profit/Loss (-) brought forward

Total

IV.

Appropriations

Transfer to statutory reserves

Transfer to other reserves

(to be specified)

Proposed Dividend

Balance carried to Balance Sheet

Total

Schedule 15

Interest Earned

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Interest/discount on advances/bills

II.

Income on investments

III.

Interest on balances with Reserve

Bank of India, State Bank of India,

State Co-op. Bank and Central

Co-op. Bank

IV.

Others

Total

Schedule 16

Other Income

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Commission, exchange and brokerage

II.

Profits on sale of investments

Less : Loss on sale of investments

III.

Profit on revaluation of investments

Less : Loss on revaluation of investments

IV.

Profit on sale of land, buildings

and other assets

Less : Loss on sale of land, buildings and other assets

V.

Profit on exchange transactions

Less : Loss on exchange transactions

VI.

Subsidies and Donations

VII.

Income from non-banking assets

and profit (Loss) on sale of or

dealing in such assets

Total

Schedule 17

Interest Expended

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Interest on Deposits

II.

Interest on Borrowings

III.

Others

Total

Schedule 18

Operating Expenses

As on

As on

31.3.

31.3.

(Current Year)

(Previous Year)

Rs.

Rs.

I.

Payments to and provisions

for employees

II.

Rent, taxes and lighting

III.

Printing and stationery

IV.

Advertisement and publicity

V.

Depreciation on bank's property

VI.

Directors' fees, allowances

and expenses

VII.

Auditors' fees and expenses

(including branch auditors)

VIII.

Law Charges

IX.

Postages, Telegrams, Telephones, etc.

X.

Repairs and maintenance

XI.

Insurance

XII.

Other Expenditure

Total