Annual Accounts Data of Scheduled Commercial Banks (1989-90 to 2000-2001)

 
Explanatory Notes

  • The data presented in balance sheet and profit & loss accounts sections can be extracted in any units of reporting, viz., Rs. thousand, Rs. lakh, Rs. crore and Rs. million, as per the choice of the user. Except two ratios, viz., business per employee and profit per employee, all other ratios are in per cent. Business per employee and profit per employee are in Rs. lakh (Unit 1 lakh = 100000).  

  • Commercial Banks which conduct the business of banking in India and which (a) have paid up capital and reserves of an aggregate real and exchangeable value of not less than Rs.5 lakhs and (b) satisfy the Reserve Bank of India that their affairs are not being conducted in a manner detrimental to the interest of their depositors, are eligible for inclusion in the Second Schedule to the Reserve Bank of India Act, 1934, and when included are known as `Scheduled Commercial Banks'.

  • Scheduled Commercial Banks in India are categorised in five different groups according to their ownership and/or nature of operation. These bank groups are: (i) State Bank of India and its associates, (ii) Nationalised Banks, (iii) Regional Rural Banks, (iv) Foreign Banks and (v) Other Indian Scheduled Commercial Banks (in the private sector). The site provides facility of aggregating data for various bank-groups.

  • The ‘total expenses’ shown in profit & loss account is the sum of ‘interest expenses’ and ‘operating expenses’. The ‘profit’ figure is computed by subtracting ‘total expenses’ and ‘provisions and contingencies’ from ‘total income’ of the bank.

  • The format of balance sheet and profit & loss accounts for the years 1989-90 and 1990-91 was different from the one effective from 1991-92. Accordingly, several details are not available for the above two years and a few adjustments in data have been made to maintain uniformity of presentation. The details in this regard for these two years are given below:

Balance Sheet 

  • The sum of constituent items under liabilities/assets may not tally with total liabilities/assets as the 'total' also includes the contra items.

  • Barring capital reserve, details of reserve and surplus are not available.

  • Deposits of branches ‘in India’ and ‘outside India’ are not available separately. Therefore, only total deposits are reported.

  • Further details of ‘borrowings in India’ as ‘borrowing from RBI’, ‘borrowing from other banks’ and ‘borrowing from other institutions/agencies’ are not available.

  • Under ‘other liabilities and provisions’, details of ‘inter-office adjustments’, ‘interest accrued’ under ‘other liabilities’ are not available separately. These items have been included under ‘others’.

  • The details of ‘cash in hand’ and ‘balances with RBI’ are not available separately.

  • Money at call and short notice ‘in India’ and ‘outside India’ are not available separately.

  • Investments in ‘other approved securities’ represent those in treasury bills only.

  • Further classifications of investments outside India in govt. securities, subsidiaries and joint ventures, etc. are not available.

  • Advances in the form of term-loans is not shown separately and this has been included in loans, cash credit, overdrafts.

  • The break-up of advances as ‘secured by tangible assets’, ‘covered by bank/government guarantee’ and ‘unsecured’ are not available. Similarly, data on advances to priority sectors, public sectors and other sectors are not separately available. In addition, further classification of advances outside India in terms of bills, due from banks, syndicated loans and others are not available separately.

  • Under contingent liabilities, guarantees given on behalf of constituents ‘in India’ and ‘outside India’ are not available separately. The entire amount has been shown under the former category.

Profit & Loss Account

  • Break up details of interest earnings into earnings on advances, investments, balances with banks/RBI and on others are not available separately.

  • Income from sale of land/buildings and exchange transactions are not available separately. Thus, miscellaneous income shown here includes net income from sale of land/buildings, exchange transactions and others including dividend income.

  • Interest paid on deposits, borrowings and on others are not available separately.

  • Expenditure on insurance and advertisement/publicity are not available separately. Expenditure on insurance is clubbed with the expenditure on rent, taxes and lighting and that on advertisement/publicity is clubbed with the expenditure on stationery and printing.

  • Data on ‘provisions and contingencies’ is not available separately. Thus, the figure shown under ‘profit’ is gross profit, i.e., before adjusting for ‘provisions and contingencies’.

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