SCHEDULE 1

CAPITAL

Guidelines of RBI for Compilation of Financial Statements

Capital (Schedule 1):

• Nationalised Banks Capital(fully owned by Central Government) :The capital owned by Central Government as on the date of the Balance Sheet, including contribution from Government, if any, for participating in World Bank Projects, should be shown.

• Banking companies incorporated outside India :(i) The amount brought in by banks by way of start-up capital as prescribed by RBI, should be shown under this head.(ii)The amount of deposits kept with RBI under sub-section 2 of Section 11 of the Banking Regulation Act, 1949 should also be shown.

• Other Banks (Indian) Authorised Capital (...Shares of Rs. ....... each) Issued Capital (.....Shares of Rs. ......each) Subscribed Capital (......Shares of Rs. ........... each) Called-up Capital (......... Shares of Rs. ........each) Less: Calls unpaid Add: Forfeited shares:Paid-up Capital:- Authorised, Issued, Subscribed, Called-up Capitals should be given separately. Calls-in-arrears will be deducted from Called-up Capital while the paid-up value of forfeited shares should be added, thus arriving at the paid-up-capital. The necessary items which can be combined should be shown under one head for instance, 'Issued and Subscribed Capital."

Notes: General

The changes in the above items, if any, during the years,say fresh contribution made by the Government, fresh issue of capital, capitalisation of reserves, etc., may be explained in the notes.