Illustrative Format of Condensed Financial Statements for a Bank

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
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
2. Other Income
Total Income
1. Interest expended
2. Operating expenses (a) Payments to and provisions for employees (b) Other operating expenses
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
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.