INVESTMENTS
Guidelines of RBI for Compilation of Financial Statements
Investments (Schedule 8)
Guidelines of RBI for Compilation of Financial Statements
Investments (Schedule 8)
- Investment in India
- Government Securities : Includes Central and State Government securities and Government treasury bills. These securities should be at the book value and market value should be given in the notes to the Balance Sheet.
- Other approved securities : Securities other than Government securities, which according to the Banking Regulation Act, 1949, are treated as approved securities, should be included here.
- Shares : Investment in shares of companies and corporations not included in item (iii) should be included here.
- Debentures and Bonds : Investments in debentures and bonds of companies, Corporations not included in item (ii) should be included here.
- Investment in subsidiaries/joint ventures : Investment in subsidiary/joint ventures including R.R.Bs) should be in included here.
- Others : Includes general investments, if any, like gold, commercial paper and other instruments in the nature of shares/debentures/bonds.
- Investments outside India
- Government securities (including local authorities) : All foreign Government securities including securities issued by local authorities may be classified under this head.
- Subsidiaries and/or joint ventures abroad : All investments made in the share capital of subsidiaries, floated outside India and/or joint ventures abroad, should be classified under this head.
- Others : All other investments outside India may be shown under this head.
