Illustrative Format of Condensed Financial Statements for a Bank :
(A) Condensed Balance Sheet
Figures at the end of the current interim period | Figures at the end of the previous accounting year | |
I. Capital and Liabilities | ||
1. Capital | ||
2. Reserve and surplus | ||
3. Minority interests (in case of consolidated financial statements) | ||
4. Deposits | ||
5. Borrowings | ||
6. Other liabilities and provision | ||
Total | ||
II. Assets | ||
1. Cash and balances with Reserve Bank of India | ||
2. Balances with banks and money at call and short notice | ||
3. Investments | ||
4. Advances | ||
5. Fixed assets
(a) Tangible fixed assets (b) Intangible fixed assets |
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6. Other Assets | ||
Total | ||
(B) Condensed Statement of Profit and Loss
Three months ended
|
Corresponding three months of the previous accounting year | Year-to-date figures for current period | Year-to-date figures for the previous year | |
1 | 2 | 3 | 4 | |
1. Interest earned
(a) Interest/discount on advances/bills (b) Interest on Investments (c) Interest on balances with Reserve Bank of India and other inter banks funds (d) Others |
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2. Other Income | ||||
Total Income | ||||
1. Interest expended | ||||
2. Operating expenses
(a) Payments to and provisions for employees (b) Other operating expenses |
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3. Total expenses (excluding provisions and contingencies) | ||||
4. Operating profit (profit before provisions and contingencies) | ||||
5. Provisions and contingencies | ||||
6. Profit or loss from ordinary activities before tax | ||||
7. Extraordinary items | ||||
8. Profit or loss before tax | ||||
9. Tax expense |
(B) Condensed Statement of Profit and Loss (Contd.)
Three months ended
|
Corresponding three months of the previous accounting year | Year-to-date figures for current period | Year-to-date figures for the previous year | |
1 | 2 | 3 | 4 | |
10. Profit or loss after tax | ||||
11. Minority Interests (in case of consolidated financial statements) | ||||
12. Net profit or loss for the period | ||||
Earnings Per Share
1. Basic Earnings Per Share 2. Diluted Earnings Per Share |
(C) Condensed Cash Flow Statement
Year-to-date figures for the current period |
Year-to-date figures for the previous year |
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1. Cash flows from operating activities | ||
2. Cash flows from investing activities | ||
3. Cash flows from financing activities | ||
4. Net increase/(decrease) in cash and cash equivalents | ||
5. Cash and cash equivalents at beginning of period | ||
6. Cash and cash equivalents at end of period |
(D) Selected Explanatory Notes
This part should contain selected explanatory notes as required by paragraph 16 of this Standard.