Question

In: Accounting

Take recently published financial statements of any bank and discuss about their requirements for presentation and...

Take recently published financial statements of any bank and discuss about their requirements for presentation and disclosure as compared to financial statements of organisations (manufacturing and merchandise) which are not banks.

Solutions

Expert Solution

1.Capital Adequacy ratio-Sum of tier I capital and Tier II capital to be taken as numerator while the denominator to be arrived at by converting minimum capital charge for open exchange position stipulated by Exchange control department

2.Capital Adequacy ratio Tier-I

3.Capital Adequcy ratio Tier -II

4.Percentage of shareholding of the Government of India in nationalized banks

5.Gross value of investments in India and outside India, the aggregate of provisions for depreciation for seperately on investments in India and outside India and the net value of investments in India an outside India

6.Percentage of net NPAs to net advances

7.Movement in NPAs

8.The amount of provisions made towards NPAs, towards depreciation in the value of investment and the provision towards tax during the year

9.Maturity pattern of Investment securities

10.Maturity pattern of loans and advances

11.Foriegn currency assets and liabilties

12.Maturity pattern of deposits and borrowings

13.Lending to sensitive sector

14.Interest income as a perentage to working funds

15.Non-interest income as a percentage to working funds

16.Operating profit as a percentage to working funds

Working funds means total assets as on the date of balance sheet(excluding accumulated losses if any)

17.Return on assets

18.Business (deposits plus advances) per employee


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