Assets

Matched
Elements
Data(Jan
Elements
2022) from
Definitions
Definitions
Cash in IndCash in IndConsist of (i) total amount of rupee notes and coins held by bank branches / ATMs / Cash deposit machin
Deemed CaDeemed CaConsists of (a) cash deposit/balances by a scheduled bank (including banks incorporated outside India)/ n
Balances wBalances wBalances of banks in their (a) current account/s and (b) other deposit account/s maintained with other b
Bank CrediBank CrediBank Credit is synonymous with ‘Gross loans and Advances’ and includes all types of credit facilities such
Gross LoanGross LoanAll outstanding loans and advances as indicated under the definition above of ‘Bank Credit’. These are gr
Net Loans Net Loans To arrive at ‘Net Loans and Advances’, following items should be netted out from Gross Loans and Advan
Cash CrediCash CrediA facility, under which a customer is allowed an advance up to the credit limit against the security by wa
Overdraft Overdraft A facility, under which a customer is allowed to draw an agreed sum (credit limit) in excess of credit bala
Term LoanTerm LoanA loan which has a specified maturity and is payable in instalments or in bullet form. Term loans having m
Demand LoDemand LoAll loans repayable on demand (such as cash credit, overdraft, bills purchased and discounted, etc.) and
Bills Purc Bills Purc A negotiable instrument that gives the holder the right to receive stated fixed sums on demand or at a fi
Advances FAdvances FAdvances where all amounts due are covered fully by the value of tangible security (primary as well as co
UnsecuredUnsecuredWhere the market value of the tangible security is less than all amounts due, the advance is secured only
Advances CAdvances CAdvances guaranteed by Indian and or foreign banks, Indian Central/State/ Local government and or fore
Clean LoanClean LoanA loan/advance which is granted without any primary or collateral security.
Non-perforNon-perforA non-performing Asset (NPA) is an asset, other than investments where; (a) interest and/or instalment
Non-EarninNon-EarninAssets that do not generate income and inter-alia include cash in hand or cash with banks’ agents/ servic
SyndicatedSyndicatedLoan syndication involves participation by a group of lending institutions (banks/ financial institutions) as
Technical /Technical /The amount of non-performing assets, which are outstanding in the books of the branches (or outstandi
Gross Inve Gross Inve As per Banking Regulation Act, 1949, it comprises investments in India as well as investments outside Ind
Net Invest Net Invest Gross investments less aggregate of provisions for non-performing investments and depreciation for dim
Non-perforNon-perforAn NPI, similar to a non-performing advance (NPA), is one where; (i) Interest/ instalment (including matu
Leased AssLeased AssAssets which are subject of a lease arrangement.
Interest R Interest R The amount of interest accrued but not due on advances and investments and interest due but not colle
Tax DeductTax DeductTax Deducted at Source (TDS) refers to the deduction in payment made by the person responsible for ma
Advance taAdvance taThe amount of tax deducted at source on income, and taxes (advance income tax, wealth tax, fringe ben
Inter-offic Inter-offic Inter-office adjustments represent items in transit and unadjusted items. The inter-office adjustments ba
Equity/ Or Equity/ Or A share, which is not a preference share, is called equity/ ordinary share.
Local CapitLocal CapitInterest free funds remitted from Head Office (Overseas Parent) for meeting capital adequacy norms of f
PreferencePreferenceThat part of the share capital, which enjoys preferential rights in respect of payments of fixed dividend a
Paid-up Cap Paid-up Cap That part of the subscribed share capital for which consideration in cash or otherwise has been received
Paid-up Equ Paid-up Equ That part of the subscribed equity share capital for which consideration in cash or otherwise has been re
Reserves aReserves aThe portion of earnings, receipts or other surplus (including balances in profit/ loss account) of an enterp
Capital an Capital an Paid up capital + all reserves and surplus (e.g., statutory reserves, capital reserve, share premium, revenu
Statutory Statutory Reserves created out of the profits in compliance with the Section 17 (c) and 11(2)(b) of the Banking Reg
RevaluatioRevaluatioA reserve created on the revaluation of assets or net assets represented by the surplus of the estimated
Capital ResCapital ResCapital reserves arise on account of sale of land and premises, revaluation of fixed assets, sale investmen
Share Pre Share Pre The excess of the issue price of shares over their face value.
Revenue ReRevenue ReAny reserve other than Capital Reserve.
InvestmentInvestmentIn the event of provisions created on account of depreciation in the ‘Available for Sale’ or ‘Held for Tradi
UnallocateUnallocateBalance amount remaining in profit and loss account after making all appropriations. These are shown as
Net WorthNet WorthThe excess of the book value of assets of a bank over its liabilities. Net worth comprises of paid-up capita
Free ReserFree ReserA reserve, the utilisation of which is not restricted in any manner.
BorrowingsBorrowingsBorrowings by a bank may be from the RBI/ Government (in form of LAF overnight/ term fixed/ variable
RefinancinRefinancinFinancing of a loan asset of a bank through liability raised from refinancing agencies. Government of Indi
Inter-bank BorrowingsBorrowings by a bank may be from the RBI/ Government (in form of LAF overnight/ term fixed/ variable
CommerciaCommerciaA short-term unsecured money market instrument issued in the form of promissory note by companies,
Secured BoBorrowingsBorrowings by a bank may be from the RBI/ Government (in form of LAF overnight/ term fixed/ variable
Deposits Deposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Business inBusiness inBusiness in India means all transactions done through branches of banks located in India. The term exclu
Inter-bank Deposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Customer DDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Current AcCurrent AcCurrent Account shall mean a form of non-interest-bearing demand deposit where from withdrawals are
Current DeDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Savings DeDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Term Depos Deposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Demand DeDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Time DeposDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Certificate Deposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Margin DepDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Bulk DeposBulk DeposSingle Rupee term deposits of Rupees two crore and above for Scheduled commercial Banks (excluding R
Floating RaDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Bills PayabBills PayabInstruments issued by banks against money received from customers, which are to be paid to the custom
Inter-offic Inter-offic The inter-office adjustments balance, if in credit, should be shown under this head. However, the bank s
Interest PaInterest PaInterest accrued but not due for payment on various deposits and borrowings.
Provisions/Provisions/An amount held in the balance sheet towards depreciation or diminution in value of assets or towards an
General PrGeneral PrGeneral provisions are provisions routed through profit and loss account but not attributable to any actu
Specific Pr Specific Pr An amount held in the balance sheet, which is attributable to actual diminution in value or identifiable p
Floating PrFloating PrA provision which is not made in respect of specific non-performing asset/s or made, in excess of regulat
Counter Cyc Counter Cyc A provisioning buffer created during good times i.e., when the profits are good, which can be used for ab
Claims not Claims not Claims not acknowledged as debt represent present obligations that arise from past events or transactio
Bank Guar Bank Guar Financial and performance guarantees issued by banks on behalf of their clients. A financial guarantee as
Letter of CrLetter of CrAny arrangement how so ever named or described, that is irrevocable and thereby constitutes a definite
AcceptanceAcceptanceThis item will include Letters of Credit to which the bank has added its confirmation, bills accepted/ co-a
CommittedCommittedA commitment to provide credit under pre-specified terms and conditions.
Bills Redi Bills Redi Negotiable instruments drawn by banks for suitable maturities up to 90 days on the strength of underlyi
Liability Liability Higher of sum of negative mark to market (MTM) amounts of contracts having negative MTM and expos
Current cr Current cr The sum of the positive mark-to-market value of market related off-balance sheet transactions.
Potential FPotential FPotential future credit exposure is determined by multiplying the notional principal amount of each of th
Credit Equ Credit Equ The credit equivalent amount in relation to a non-market related off-balance sheet item is determined b
Current Ex Current Ex Current Exposure Method is used to calculate the exposure amount for the purpose of computing defau
ContingentContingentPossible credit exposure that may arise in the future depending on the occurrence or non-occurrence of
Bills for co Bills for co Bills held by a bank for collection on behalf of its customers. These bills are generally bills of exchange ac
PV01/ PricePV01/ PriceMeasures the change in market value of the security/ derivative contract on account of one basis point c
Interest eaInterest eaIncludes interest and discount on all types of loans and advances like cash credit, demand loans, overdra
Income froIncome froIncome earned from contingent facilities (such as fee income earned for issue of LCs, BGs, acceptances, e
Other operOther operIncome earned from regular activities of banks other than from the core operations of lending and inves
Non-operatNon-operatNon-operating income is income earned by banks from other than their core/ regular activities and whic
Recovery fRecovery fThe amount a bank receives in part or full against the previously written off assets. It is considered as no
Operating Operating Expenses other than interest expenses, provisions & contingencies. It includes payments to and provision
Interest e Interest e These are interest paid on deposits and borrowings. It includes interest paid on all types of deposits inclu
Write-off Technical /The amount of non-performing assets, which are outstanding in the books of the branches (or outstandi
Net intere Net intere The difference between the interest income and the interest expenses.
Return on Return on A profitability ratio which indicates the profits (i.e., income) generated on average working funds (i.e., to
Capital/ Fi Capital/ Fi As per applicable accounting standards and explanations issued thereon.
Consumer Consumer Consumer credit refers to the loans given to individuals, which consists of (a) loans for consumer durable
Personal l Personal l Personal loans refer to loans given to individuals and consist of (a) consumer credit, (b) education loan, (
Funded CreFunded CreFunded credit implies amount actually lent or credited to a borrower's account or debited to borrower's
Weighted AWeighted AWeighted average lending rate (WALR) relates to all types of rupee credit accounts (viz., cash credit, dem
Pre-shipmePre-shipmePre-shipment credit means any loan or advance granted or any other credit provided by a bank to an exp
Take-out FTake-out FTake-out finance is an arrangement where an institution / bank, financing infrastructure projects, will ha
UnsecuredUnsecuredUnsecured guarantees are those which are not secured by any collateral. Limit on the amount of unsecu
Slippage Slippage Slippage refers to new accretion to NPAs during a period.
Standard AStandard AStandard advance is an advance which is not non-performing as per extant IRAC and provisioning norms
SubstandarStandard AStandard advance is an advance which is not non-performing as per extant IRAC and provisioning norms
Doubtful ADoubtful AAn advance which remains in the substandard category for a period of 12 months.
Restructur Restructur A restructured account is one where the bank, for economic or legal reasons relating to the borrower's fi
Restructur Standard AStandard advance is an advance which is not non-performing as per extant IRAC and provisioning norms
Mortgage-bMortgage-bA Mortgage-backed security is a bond-type security in which the collateral is provided by a pool of mortg
Treasury BiTreasury BiTreasury bills are short term negotiable non-coupon bearing instruments issued by the Government of In
Shifted In Shifted In Shifted investments are amount of investments shifted from/to one category to another, among the thre
Equities PaEquities PaEquities participations refer to the bank's investment in equities of subsidiary / associate / joint venture
Securities Securities Held for Trading (HFT) Securities: The securities acquired by the banks with the intention to trade by taki
Adjusted NBank CrediBank Credit is synonymous with ‘Gross loans and Advances’ and includes all types of credit facilities such
Inside LiabiInside LiabiInside liabilities are capital, reserves and risk provisions.
Outside LiabOutside LiabOutside liabilities are liabilities excluding capital, reserves and risk provisions.
Risk SensitiRisk SensitiLiabilities which are sensitive to market risks.
Assigned CaAssigned CaIndian banks operating abroad through branches, assign a specific amount as assigned capital for the ove
Perpetual Perpetual Perpetual non-cumulative preference shares refer to preference shares which are eligible for inclusion in
Disclosed Disclosed Disclosed reserves refer to the appropriations of profit after tax to specific categories of reserves which a
RegulatoryRegulatoryRegulatory capital means total of tier I and tier II capital calculated as per extant instructions on capital a
Capital ConCapital ConCapital conservation buffer refers to capital buffer, comprising of common equity tier I capital, which ban
Horizontal Horizontal A disallowance of offsets to required capital using the BIS Method for assessing market risk for regulator
Vertical Di Vertical Di In the BIS method for determining regulatory capital, necessary to cushion market risk, a reversal of the
Collaterali Collaterali The Clearing Corporation of India Ltd. (CCIL) has developed and introduced, with effect from January 20,
Lower Tier Lower Tier Lower tier II bonds are rupee tier II subordinated debt which can be raised by Indian banks for inclusion i
Upper Tier Upper Tier Upper tier II bonds are the debt capital instruments issued by Indian banks and qualify the required term
Hybrid CapiHybrid CapiHybrid capital instruments are those which have close similarities to equity, in particular when they are a
Securitise Securitise Securitised debt instruments are debt obligations created out of cash flows from the pool of securitised a
Redeemable Redeemable Redeemable debt instruments are the bonds / debentures which Indian banks may raise to augment cap
SubordinatSubordinatSubordinated debt refers to debt instruments eligible for inclusion in Tier II capital subject to prescribed
Long-term Long-term As per the Master Circular on cash reserve ratio (CRR)/ statutory liquidity ratio (SLR) dated July 01, 2015,
Core DeposDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
UnclaimedDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Exchange EDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Risk ProvisRisk ProvisRisk provisions cover all charges to profit and loss account to record actual losses / diminution in values r
Para-bankinPara-bankinPara-banking activities are those permitted activities which a banking company may engage, in addition
Offshore BOffshore BAn offshore banking unit is a branch of a bank located in a special economic zone (SEZ) and which has ob
Liability o Liability o Liability on partly paid-up shares arise when only a portion of the face value of shares has been paid and
Forward DeDeposits Acceptance of Money, repayable on demand or otherwise, and withdrawable by cheque or otherwise. A
Non-fundeNon-fundeNon-funded commitments include any commitment which is not covered under funded commitments.
Non-fund BNon-fund BNon-fund based advances refer to contingent credits which are off-balance sheet exposure such as letter
Short-termShort-termShort term facilities are credit facilities (funded and/ or non-funded) for less than one year.
Revolving URevolving URevolving underwriting facilities is an agreement whereby a bank agrees to provide credit facility to an is
Formal StanFormal StanA formal standby facility or credit line is a formalised arrangement in which the counterparty has the righ
Gross ExpoGross ExpoGross exposureshall
The offsetting includes
be as credit
given exposure (funded
in the Basel and Regulations.
III Capital non-funded credit limits) and investment exposure
Net FundedNet Funded
Real Estat Real Estat Real Estate is generally defined as an immovable asset - land (earth space) and the permanently attached
Securitisat Securitisat Securitisation means a process by which a single performing asset or a pool of performing assets are sold
Re-securitiSecuritisat Securitisation means a process by which a single performing asset or a pool of performing assets are sold
Non-market Non-market Non-market related exposure is off-balance sheet exposure (other than market related off balance sheet
Market RelNon-market Non-market related exposure is off-balance sheet exposure (other than market related off balance sheet
Credit RiskCredit RiskCredit risk is the possibility of losses associated with diminution in the credit quality of borrowers or coun
Credit Eve Credit Eve Credit event payment is the amount which is payable by the credit protection provider to the credit prot
Adjusted Va Credit RiskCredit risk is the possibility of losses associated with diminution in the credit quality of borrowers or coun
Risk Adjus Risk Adjus Risk adjusted value is the net exposure (exposure adjusted for collaterals, after applying haircuts on both
Risk WeighRisk WeighRisk-weighted assets are used to determine the minimum amount of capital a bank must hold in relation
Credit Def Credit Def Credit Default Swap (CDS) is a bilateral derivative contract on one or more reference assets in which the
Forex Buy Forex Buy A forex buy sell swap involves buying foreign currency on a near maturity date and simultaneous selling
Forex Sell Forex Sell A forex sell buy swap involves selling foreign currency on a near maturity date and simultaneous buying
Foreign CuForeign CuAn agreement between two counterparties whereby one counterparty agrees to exchange principal and
Open ForeiOpen ForeiOpen foreign exchange position limit capital charge is the capital charge, which is maintained on total op
Credit ConCredit ConA credit conversion factor is the factor which converts the notional amount of the transaction covered u
Market RisMarket RisMarket risk is the risk that the value of ’on ‘or ’off’ balance sheet positions would be adversely affected b
Gross MarkGross MarkGross mark to market value means the absolute value of a security or contract or position that reflect its
Marked to Marked to Mark to market (MTM) is a method to assess the fair value of assets or liabilities that can change over tim
Haircut AdHaircut AdBanks are required to adjust both the amount of exposure to a counterparty and the value of any collate
Gap Limit Gap Limit Cash flows mismatches in terms of maturity buckets are called gaps which lead to liquidity and market ri
CumulativeCumulativeCumulative gap is the progressive summation over a sequential periodic buckets of individual net gaps w
Net gap Net gap Net gap refers to summation of individual bucket-wise balance sheet gap and the total of other products
Maximum A Gap Limit Cash flows mismatches in terms of maturity buckets are called gaps which lead to liquidity and market ri
OperationalOperationalOperational risk is the risk of loss resulting from inadequate or failed internal processes, people and syst
Extraordin Extraordin As per accounting standard 5 (AS 5), Extraordinary items are income or expenses that arise from events o
Hurdle RatHurdle RatHurdle rate is the minimum acceptable return on business activity. In the context of rating grades, it refe
Extraordin Extraordin As per accounting standard 5 (AS 5), extraordinary charges are expenses that arise from events or transa
Diluted EarDiluted EarDiluted earnings per share is calculated by assuming that everyone who has an instrument that can be co
Basic EarniBasic EarniBasic earnings per share is the net profit or loss for the period attributable to the equity shareholders div
Beta FactoBeta FactoBeta serves as a proxy for the industry-wide relationship between the operational risk loss experience fo
BenchmarkBenchmarkBenchmark Prime Lending Rate (BPLR) means internal benchmark rate used to determine the interest ra
 b) Government of India 3-Months and 6-Months Treasury Bill yields published by Financial Benchmarks I
External b External b c)d) Any
Tenorother benchmark market interest rate published by FBIL.
premium.
Marginal CMarginal CDetailed
a) balances computation
with banksmethodology is provided
in current account, in Master
balances Direction
with banks and -notified
Reservefinancial
Bank ofinstitutions
India (Interest Rate
in othe
Assets wit Assets wit b) any other amounts due from
(ii) Advances against bills for collection.the banking system which cannot be classified under any of the above it
Post-shipmPost-shipm(iii)
NetAdvances
Demand and against
Timeduty drawback
Liabilities receivable
(NDTL) of a bank from Government.
includes Post-shipment
(a) liabilities towards the credit is tosystem
banking be liquidat
net
Net Demand Net Demand The detailed computation methodology for Cash Reserve Ratio (CRR) and Statutory
(iv) Any other instrument as may be notified by the Reserve Bank of India (As and when prescribed). Liquidity Ratio (SLR)
Other ApprOther ApprOther
(iv) anyApproved Securities shall
balance maintained by amean Government
scheduled bank with Securities,
the Reserve other thaninthe
Bank securities
excess of the mentioned abov
balance required
Statutory LStatutory L(v) balances held by banks with the RBI under the Standing Deposit Facility (SDF).
For Form A Return and its Annex, bank should report the total investment in approved securities as per i
Statutory LStatutory LRef: Master Direction - Reserve Bank of India [Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR
Unencumber Unencumber Unencumbered approved securities
(d) The unit has defaulted in meetingoritsunencumbered
payment / repaymentsecurities include the
obligations tosecurities
the lenderlodged
and hasbyalso
the com
disp
Wilful defaWilful defaThe term ‘unit’ includes individuals, juristic persons and all other forms of business enterprises, whether
Overdue stOverdue stAny amount due to the bank or regulated entity under any credit facility is ‘overdue’ if it is not paid on th
Loss AssetsLoss AssetsA loss asset is one where loss has been identified by the bank/ regulated entity or internal or external au
Securities Securities Securities Financing Transactions (SFTs) are transactions such as repurchase agreements, reverse repurc
Central co Central co A central counterparty (CCP) is a clearing house that interposes itself between counterparties to contrac
Qualifying Qualifying A (ii)qualifying central differently
Unless specified counterparty (QCCP)
below, banksis an entity
must notthat
takeis account
licensedof tophysical
operateor asfinancial
a CCP (including a licen
collateral, gua
Leverage RLeverage R(iii) A bank’s total exposure measure is the sum of the following exposures: (a) on-balance sheet exposur
Capital ad Capital ad A measure of the adequacy of an entity's capital resources in relation to its current liabilities and also in
Off-Balanc Off-Balanc Off-Balance Sheet exposures refer to the business activities of a bank that generally do not involve booki
OutstandinOutstandinOutstanding Exposure at Default (EAD) for a given over-the counter (OTC) derivative counterparty is defi
Netting SetNetting SetNetting Set is a group of transactions with a single counterparty that are subject to a legally enforceable
Hedging SeHedging SeHedging Set is a group of risk positions from the transactions within a single netting set for which only th
Current Ex Current Ex Current Exposure Method is used to calculate the exposure amount for the purpose of computing defau
Open PositOpen PositIt is the net
Foreign difference
currency between
settlement the amounts
accounts payable
that a bank and amounts
maintains with itsreceivable in a particular instrument
overseas correspondent banks. The
Nostro accNostro acc The account balances of Nostro Account are Nostro Balances.
Value at ri Value at ri It is a method for calculating and controlling exposure to market risk. Value at risk (VAR) is a single numb
Counterpart Credit RiskCredit risk is the possibility of losses associated with diminution in the credit quality of borrowers or coun
Average YieAverage YieAverage Yield on Interest Earning Assets = (Yield on Interest Earning Assets / Monthly Average Interest E
Average CoAverage CoAverage
Lending to Cost of Funds includes
Agriculture = (Cost ofFarm
funds / Monthly
Credit Average
(Agriculture andFunds)
Allied*Activities),
100. lending for Agriculture Infr
AgricultureAgricultureRef: Para 8 of Master Directions – Priority Sector Lending (PSL) – Targets and Classification (RBI/FIDD/202
AgricultureAgricultureLoans for up
(ii) Loans agriculture
to ₹50 croreinfrastructure
to Start-ups,areassubjected to an of
per definition aggregate
Ministrysanctioned
of Commerce limitandof Industry,
₹100 crores perofboIn
Govt.
Ancillary SeAncillary SeRef: Paras 8.4, 21 and 22 of Master Directions – Priority Sector Lending (PSL) –
Loans to individuals for educational purposes, including vocational courses, not exceeding ₹ 20 lakh are cTargets and Classification
Education (Education (Ref:
Foreign Parabanks
11 ofwith
Master
lessDirections – PriorityExport
than 20 branches: Sectorcredit
Lendingup (PSL)
to 32–perTargets and
cent of Classification
ANBC or CEOBE(RBI/FIDD/20
whichever is
Export CredExport CredRef:
Ref: Paras 8.1 and 8.2 of Master Directions on Priority Sector Lending (RBI/FIDD/2020-21/72 Masterissued
Master Circular on Rupee / Foreign Currency Export Credit and Customer Service to Exporters Dire
Farm CreditFarm Credithttps://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959
Outstanding deposits with NHB on account of priority sector shortfall. - updated from time to time).
Housing (PrHousing (PrRef: Paras Credit
The Kisan 12, 22,Card
23 and 24 scheme
(KCC) of Master Directions
aims on Priority
at providing adequate Sector
andLending (RBI/FIDD/2020-21/72
timely credit support from theMaste bank
Kisan CrediKisan Credi Ref: Master Circular - Kisan Credit Card (KCC) Scheme’ (RBI/2018-19/10 FIDD.CO.FSD.BC.No.6/05.05.010
Micro EnteMicro EnteThe definition of micro, small and medium enterprises (MSMEs) will be as per Government of India (GoI)
Small EnterSmall EnterThe definition of micro, small and medium enterprises (MSMEs) will be as per Government of India (GoI)
Medium Ent Medium Ent The
Loans definition
to 'Others'of micro,
categorysmall and medium
eligible for priorityenterprises (MSMEs) will
sector classification be as (i)
include pertheGovernment
Loans providedof India (GoI)
directly
Others' CatOthers' CatRef: Para 15 of Master Directions on Priority Sector Lending (RBI/FIDD/2020-21/72 Master Directions FID
Priority Se Priority Se Priority Sector Lending Certificate (PSLC) enables banks to achieve the priority sector lending (PSL) target
Priority Se Priority Se Priority Sector Lending Certificate (PSLC) enables banks to achieve the priority sector lending (PSL) target
Priority Se Priority Se Priority Sector Lending Certificate (PSLC) enables banks to achieve the priority sector lending (PSL) target
Priority Se Micro EnteThe definition of micro, small and medium enterprises (MSMEs) will be as per Government of India (GoI)
Priority Se Priority Se Priority Sector Lending Certificate (PSLC) enables banks to achieve the priority sector lending (PSL) target
RenewableRenewable
E Bank
E loans
Urban up to a limit
Co-operative Banksof ₹30 crore
are not to borrowers
permitted fortopurposes
to lend like solar
co-operatives based power generators, bioma
of farmers.
Small & Mar Small & Mar Ref: Para 8.5 of Master Directions on Priority Sector Lending (RBI/FIDD/2020-21/72 Master Directions FID
Social Infr Social Infr Ref: Paras
Priority 13 and
sector 21 to
loans of the
Master Directions
following on Priority
borrowers Sector Lending
are considered (RBI/FIDD/2020-21/72
as lending Mastercatego
under Weaker Sections Direc
Weaker Sect Weaker Sect Ref: Para 16 of the Master Directions on Priority Sector Lending (RBI/FIDD/2020-21/72 Master Directions
Non-FinancNon-FinancNon-Financial Corporations sector includes: (a) Government Non-Financial Departmental/ Non-Departm
Government Non-FinancNon-Financial Corporations sector includes: (a) Government Non-Financial Departmental/ Non-Departm
Non-Govern Non-FinancNon-Financial Corporations sector includes: (a) Government Non-Financial Departmental/ Non-Departm
External C BorrowingsBorrowings by a bank may be from the RBI/ Government (in form of LAF overnight/ term fixed/ variable
External C External C External Commercial Lending (ECL) means lending by a person resident in India to a borrower outside Ind
Foreign CuForeign CuIt refers to foreign currency denominated instruments which are issued in accordance with the Issue of F
Foreign CuForeign CuIt refers to foreign currency denominated instruments which are issued in accordance with the Issue of F
Trade CredTrade CredTrade Credit (TC) refers to the credit extended by the overseas supplier, bank, financial institution, and o
External CoExternal CoFor the purpose of External Commercial Borrowing (ECB) liability-equity ratio, ECB amount will include al
All-in-cost Trade CredTrade Credit (TC) refers to the credit extended by the overseas supplier, bank, financial institution, and o
BenchmarkTrade CredTrade Credit (TC) refers to the credit extended by the overseas supplier, bank, financial institution, and o
DesignatedDesignatedA designated AD Category I Bank is the bank branch which is designated by the External Commercial Bor
Foreign EquForeign EquForeign Equity Holder means (a) direct foreign equity holder with minimum 25 per cent direct equity hol
Convertibl Convertibl Convertible Note means an instrument issued by a start-up company acknowledging receipt of money in
DepositoryDepositoryDepository Receipt means a foreign currency denominated instrument, whether listed on an internation
Foreign PorForeign PorForeign Portfolio Investment is any investment made by a person resident outside India through equity i
Foreign DirForeign DirForeign Direct Investment (FDI) is the investment through equity instruments by a person resident outsid
Indian Depo DepositoryDepository Receipt means a foreign currency denominated instrument, whether listed on an internation
InvestmentInvestmentInvestment Vehicle is an entity registered and regulated under the regulations framed by the Securities a
Sectoral caSectoral caSectoral cap is the maximum investment including both foreign investment on a repatriation basis by pe
Foreign VenForeign VenForeign Venture Capital Investor means an investor incorporated and established outside India and regis
Non-Debt INon-Debt INon-Debt Instruments as determined by Central Government by Gazette Notification S.O. 3722 (E) dated
Primary DePrimary DePrimary Dealers (PDs) are financial intermediaries authorised by the Reserve Bank of India with the objec
StandalonePrimary DePrimary Dealers (PDs) are financial intermediaries authorised by the Reserve Bank of India with the objec
Forex swapForex swapForeign exchange swap means an over-the counter (OTC) derivative involving the actual exchange of two
Money MarMoney MarMoney market instruments include call or notice money, term money, repo, reverse repo, certificate of d
RepurchaseRepurchaseRepo means an instrument for borrowing funds by selling securities with an agreement to repurchase th
Reverse ReReverse ReReverse Repo means an instrument for lending funds by purchasing securities with an agreement to rese
Call, Noti Call, Noti Call Money' means borrowing or lending in unsecured funds on overnight basis; 'Notice Money' means b
Convertibl Foreign CuIt refers to foreign currency denominated instruments which are issued in accordance with the Issue of F
Option Option An option is a contract which grants the buyer the right, but not the obligation, to buy (call option) or sel
DebentureDebentureBonds issued by a company bearing a fixed rate of interest usually payable half yearly on specific dates a
DerivativesDerivativesDerivative shall have the same meaning as assigned to it in section 45U(a) of the Reserve Bank of India A
Modified DModified DThe modified duration or volatility of an interest bearing security is its Macaulay duration divided by one
Non-Conver DebentureBonds issued by a company bearing a fixed rate of interest usually payable half yearly on specific dates a
Complaint Complaint Complaint means
(b) the matter notagetting
representation in writing
resolved under or through
clause 14(9) of other modesBank
the Reserve alleging deficiencyOmbudsman
- Integrated in service i.e.,
Scha
Award (appAward (appRef: Reserve
(ii) the Bank
right of the -complainant
Integrated Ombudsman
aggrieved byScheme
an Award (RB-IOS), 2021 https://rbidocs.rbi.org.in/rdocs/cont
issued under clause 15(1) or rejection of a compl
Appeal (apAppeal (apAppellate
Ref: Reserve Bank - Integrated
Authority means the Ombudsman Scheme
Executive Director (RB-IOS),
in-Charge of2021 https://rbidocs.rbi.org.in/rdocs/cont
the Department of the Reserve Bank adm
Appellate Appellate Ref: Reserve Bank - Integrated Ombudsman Scheme (RB-IOS), 2021 https://rbidocs.rbi.org.in/rdocs/cont
System Participant means a person other than the Reserve Bank and a System Provider, participating in a
Non-Bank SNon-Bank SSystem ProviderOmbudsman
b. The Internal means and includes
shall notahave
person who /operates
worked an authorised
be working in the bankpayment
in whichsystem
he / sheasisdefined
appointein
Internal O Internal O The Internal Ombudsman shall not be over 70 years of age.
Internal O Internal O Internal Ombudsman (IO) shall be either a retired or a serving officer, not below the rank of Deputy Gene
Internal O Internal O The
The Internal Ombudsman
IO shall previously notshall
haveeither
been be a retirednor
employed, or serving officer,
presently not belowbythe
be employed, therank
CIC of
orDeputy Gener
its related par
Internal O Internal O The IO shall not attain the age of 70 before completion of the proposed term".
Prepaid PaPrepaid PaPrepaid Payment Instruments are payment instruments that facilitate purchase of goods and services, fin
Closed Sys Closed Sys Closed System Pre-paid Payment Instruments are issued by an entity for facilitating the purchase of good
Full Know Full Know These are Pre-paid Payment Instruments (PPIs) issued by banks and non-banks after completing Know Yo
Small PrepSmall PrepSmall Prepaid
The Kisan Payment
Credit Instruments
Card (KCC) are issued
scheme aims by banks
at providing and non-banks
adequate after
and timely obtaining
credit minimum
support from the details
bank
Credit CardKisan Credi Ref: Master Circular - Kisan Credit Card (KCC) Scheme’ (RBI/2018-19/10 FIDD.CO.FSD.BC.No.6/05.05.010
Debit CardDebit CardDebit Card is a physical or virtual payment instrument containing a means of identification, linked to a Sa
MerchantsMerchantsThese are establishments who have a specific contract to accept the Pre-paid Payment Instruments (PPIs
 / ATMs / Cash deposit machines maintained by banks in India, including transit cash on bank’s books as also cash with Business correspon
incorporated outside India)/ non-scheduled bank with the Reserve Bank, in excess of required CRR balances, (b) securities deposited with
unt/s maintained with other banks in India (including cooperative banks) / outside India as per banks’ own books. Balances with banks out
ll types of credit facilities such as cash credit, overdrafts, demand loans, term loans, bills discounted/ purchased and factored receivables.
e of ‘Bank Credit’. These are gross of all provisions and netting items as specified under the definition of 'net loans and advances’ at Sr.No.
ut from Gross Loans and Advances: i. Provisions held in the case of NPA Accounts as per asset classification (including additional Provisions
mit against the security by way of hypothecation/ pledge of goods, book debts, standing crops, etc. The facility is a running account and 'D
t limit) in excess of credit balance in their account. The overdraft facility may be secured (against fixed/term deposits and other securities,
ullet form. Term loans having maturity in excess of one year should only be reported under this head (term loans with maturity up to one y
sed and discounted, etc.) and short-term loans with maturity up to one year, whether secured or unsecured, are considered demand loans
xed sums on demand or at a fixed or determinable future time. When a bank negotiates a bill payable on demand (sight bill) and provides
security (primary as well as collateral security) duly discharged to the bank in respect of those dues and the market value of such security
ue, the advance is secured only to the extent of the market value of the assets held as security. The residual portion of the advance is unse
/ Local government and or foreign governments, and other recognised institutions [e.g., Export Credit Guarantee Corporation of India Limi

a) interest and/or instalment of principal remain overdue* for a period of more than 90 days in respect of a term loan, (b) the account rem
cash with banks’ agents/ service providers, fixed assets (excluding leased assets), balances in current accounts with other banks including t
banks/ financial institutions) as financiers to a single borrower. The borrower selects a bank or financial institution to act as a nodal agent f
of the branches (or outstanding at borrowers’ loan account level in centralised operations unit) but have been written-off (fully or partiall
well as investments outside India. Investments in India comprise investments in Indian government securities (Central/ State Government
ments and depreciation for diminution in value of investments.
st/ instalment (including maturity proceeds) is due and remains unpaid for more than 90 days. (ii) The above would apply mutatis-mutand

and interest due but not collected on investments. Only such interest accrued in respect of assets where banks are allowed to recognise i
the person responsible for making the payment as per the relevant provisions of the Income Tax Act, 1961.
me tax, wealth tax, fringe benefit tax, or other applicable taxes) paid in advance or self-assessment tax paid, etc. to the extent that these
he inter-office adjustments balance, if in debit, is considered inter-office adjustments assets. Only net position of inter-office accounts, inl

ng capital adequacy norms of foreign bank branch (es) in India. These are kept in a separate account in Indian books.
f payments of fixed dividend and repayment of capital. Preference shares may also have full or partial participating rights in surplus profits
r otherwise has been received. Paid up capital comprises of equity share capital and preference share capital subject to RBI prescriptions a
cash or otherwise has been received. Accordingly, calls-in-arrears is not part of paid-up equity capital, but paid-up value of forfeited share
ofit/ loss account) of an enterprise (whether capital or revenue) appropriated by the management for a general or a specific purpose othe
eserve, share premium, revenue and other reserves, revaluation reserves, and balance carried forward from profit and loss account), net o
nd 11(2)(b) of the Banking Regulation Act, 1949.
y the surplus of the estimated replacement cost or estimated market values over the book values thereof.
of fixed assets, sale investments held under ‘Held to Maturity’ category or investment in subsidiaries/ associates, joint ventures (or other

ble for Sale’ or ‘Held for Trading’ categories being found to be in excess of the required amount in any year, the excess should be credited
opriations. These are shown as balances of profit/ loss carried to the balance sheet under 'Reserves and Surplus'.
th comprises of paid-up capital plus Free Reserves including Share Premium but excluding Revaluation Reserves plus Investment Fluctuati

vernight/ term fixed/ variable rate repo, from Government owned institutions, etc.), borrowings from other banks, from non-depository in
 agencies. Government of India, RBI, EXIM Bank, NABARD and SIDBI are major agencies that provide refinance to banks for loans extended
vernight/ term fixed/ variable rate repo, from Government owned institutions, etc.), borrowings from other banks, from non-depository in
omissory note by companies, PDs and FIs, satisfying stipulated eligibility criteria. It is issued at a discount on the face value and can have t
vernight/ term fixed/ variable rate repo, from Government owned institutions, etc.), borrowings from other banks, from non-depository in
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ocated in India. The term excludes transactions done by offshore banking units (OBUs) of Indian banks located in India, except with regard
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
it where from withdrawals are allowed any number of times depending upon the balance in the account or up to a particular agreed amou
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
commercial Banks (excluding Regional Rural banks) and Small Finance Banks.
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ch are to be paid to the customers or as per their orders (usually at different bank branches). Bills payable include demand drafts, telegrap
his head. However, the bank should first segregate the credit entries outstanding for more than 5 years in the inter-office account and tran

n value of assets or towards any known liability and the amount of which cannot be determined with substantial accuracy. This would incl
ut not attributable to any actual diminution in value or identifiable potential loss in any specific asset. This would include floating provision
ution in value or identifiable potential loss in a specific asset. This would include provisions made towards non-performing assets (includin
s or made, in excess of regulatory requirement for provisions for standard assets.
ood, which can be used for absorbing losses in a downturn
from past events or transactions but are not recognised due to the fact that either it is not probable that an outflow of resources embodyi
lients. A financial guarantee assures payment of money in the event of non-fulfilment of contractual obligations by the client. A performan
thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. An LC confirmed by a bank based and
firmation, bills accepted/ co-accepted and such other items that have the character of acceptance. These are to be reported on gross basi

ys on the strength of underlying commercial bills discounted by the banks’ respective branches. Through this instrument, the underlying c
ving negative MTM and exposure amount computed as per current exposure method for computing default risk capital charge.
e sheet transactions.
principal amount of each of the underlying contracts irrespective of whether the contract has a zero, positive or negative mark-to-market
ce sheet item is determined by multiplying the contracted amount of that particular transaction by the relevant credit conversion factor. T
e purpose of computing default risk capital charge for counterparty credit risk.
urrence or non-occurrence of one or more uncertain future events not wholly within the control of the bank.
e generally bills of exchange accompanied by documents of title to goods.
on account of one basis point change in the yield.
credit, demand loans, overdrafts, export loans, term loans, domestic and foreign bills purchased and discounted (including those rediscou
sue of LCs, BGs, acceptances, endorsements and committed lines of credit) and positive marked to market (MTM) valuations of derivative
perations of lending and investing of funds, which yield interest income. It includes commission, exchange and brokerage (such as commis
re/ regular activities and which are not their regular source of income, e.g., profit (and losses) on sale of fixed assets/ HTM category invest
ff assets. It is considered as non-operating income.
 des payments to and provisions for employees, rent/ taxes & lighting, printing & stationery, advertisement & publicity, depreciation on ba
d on all types of deposits including deposits from individuals, banks and other institutions, discount/ interest on all borrowings and refinan
of the branches (or outstanding at borrowers’ loan account level in centralised operations unit) but have been written-off (fully or partiall

average working funds (i.e., total of assets excluding accumulated losses, if any). It is computed by dividing net income (i.e., profits after ta

(a) loans for consumer durables, (b) credit card receivables, (c) auto loans (other than loans for commercial use), (d) personal loans secure
er credit, (b) education loan, (c) loans given for creation/ enhancement of immovable assets (e.g., housing, etc.), and (d) loans given for in
ount or debited to borrower's loan/ cash credit/ overdraft or any other borrowing account for payment on behalf of the borrower.
accounts (viz., cash credit, demand loans, overdrafts, inland bills financed and discounted, term loans and other types, if any). The amount
t provided by a bank to an exporter for financing the purchase, processing, manufacturing or packing of goods prior to shipment / working
infrastructure projects, will have an arrangement with any financial institution for transferring to the latter, the outstanding in respect of s
imit on the amount of unsecured guarantees is fixed by a bank's board.

IRAC and provisioning norms.

IRAC and provisioning norms.

ns relating to the borrower's financial difficulty, grants to the borrower, concessions that the bank would not otherwise consider. Restruct
IRAC and provisioning norms.
is provided by a pool of mortgages. Income from the underlying mortgages is used to meet interest and principal repayments.
ssued by the Government of India.
ory to another, among the three categories i.e. held to maturity (HTM), available for sale (AFS), and held for trading (HFT).
ary / associate / joint venture either in India or abroad or equity participation in other entities.
h the intention to trade by taking advantage of the short-term price / interest rate movements. These securities are to be sold within 90 da
ll types of credit facilities such as cash credit, overdrafts, demand loans, term loans, bills discounted/ purchased and factored receivables.

as assigned capital for the overseas branches. This assigned capital is reflected as assigned capital in the overseas branch ledger and repo
hich are eligible for inclusion in additional Tier I capital subject to prescribed guidelines.
categories of reserves which are required to be disclosed in Schedule 2 of the published balance sheet as per provisions of the Banking Re
extant instructions on capital adequacy.
equity tier I capital, which banks are required to maintain above the regulatory minimum capital requirement of 9% under part - D of mas
ssing market risk for regulatory capital. In order to calculate the capital required for interest rate risk of a trading portfolio, the BIS Method
market risk, a reversal of the offsets of a general risk charge of a long position by a short position in each currency in two or more securiti
d, with effect from January 20, 2003, a money market instrument called ’Collateralised Borrowing and Lending Obligation (CBLO)’. It is a mo
by Indian banks for inclusion in lower tier II capital, subject to prescribed terms and conditions. Foreign banks operating in India can raise
and qualify the required terms and conditions as set out in Annex-3, and also the capital instruments such as perpetual cumulative prefer
y, in particular when they are able to support losses on an ongoing basis without triggering liquidation. These are included as part of tier II
s from the pool of securitised assets.
anks may raise to augment capital funds for capital adequacy purpose, subject to prescribed guidelines.
I capital subject to prescribed guidelines. These instruments rank subordinate to claims of other debts in the case of bankruptcy or liquida
atio (SLR) dated July 01, 2015, long-term time deposits are deposits of contractual maturity of more than one year.
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
 ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
losses / diminution in values recognised and losses / diminution in values estimated and recognized by the bank during a financial year.
pany may engage, in addition to the business of banking, under Sub-Section 1 of Section 6 of the Banking Regulation Act 1949 subject to re
c zone (SEZ) and which has obtained the permission under clause (a) of Sub-Section (1) of Section 23 of the Banking Regulation Act, 1949
e of shares has been paid and the shareholder is still required to pay the remaining amount to the issuer company.
ble by cheque or otherwise. Aggregate deposits comprise deposits of branches in India and outside India; It comprises of (a) demand depo
under funded commitments.
e sheet exposure such as letter of credit, guarantees, etc. issued to a borrower.
ss than one year.
o provide credit facility to an issuer (borrower) by buying any unsold notes / bonds as per the agreed terms and conditions.
h the counterparty has the right, but not the obligation to draw funds to a specified limit.
mits) and investment exposure (including underwriting and similar commitments) without making adjustments.

and the permanently attached improvements to it. Real estate exposure includes exposure to home loans, commercial real estate loans, l
ol of performing assets are sold to a bankruptcy remote SPV and transferred from the balance sheet of the originator to the SPV in return f
ol of performing assets are sold to a bankruptcy remote SPV and transferred from the balance sheet of the originator to the SPV in return f
arket related off balance sheet exposures) such as direct credit substitutes, trade and performance related contingent items and commitm
arket related off balance sheet exposures) such as direct credit substitutes, trade and performance related contingent items and commitm
it quality of borrowers or counterparties. Credit risk emanates from a bank’s dealings with an individual, corporate, bank, financial instituti
tion provider to the credit protection buyer under the terms of the credit derivative contract following the occurrence of a credit event.
it quality of borrowers or counterparties. Credit risk emanates from a bank’s dealings with an individual, corporate, bank, financial instituti
after applying haircuts on both exposure and collateral) multiplied by the applicable risk weight. The purpose underlying the application o
al a bank must hold in relation to the risk profile of the bank’s assets. The bank’s assets value is multiplied by the risk weight applicable to
reference assets in which the protection buyer pays a fee through the life of the contract in return for a credit event payment by the prot
date and simultaneous selling of the foreign currency on a future maturity date as per the agreement between the parties Over the counte
ate and simultaneous buying of the foreign currency on a future maturity date as per the agreement between the parties Over the counte
ees to exchange principal and/ or interest payments on a loan or an asset in one currency to the second counter party, in return for receiv
which is maintained on total open foreign exchange position limit as the per regulatory prescriptions.
t of the transaction covered under off-balance sheet exposure item into a credit equivalent amount, which in turn is multiplied by a risk w
would be adversely affected by movements in equity and interest rate markets, currency exchange rates and commodity prices.
ract or position that reflect its market value arrived in accordance with the agreed methods, subject to regulatory prescriptions.
bilities that can change over time. Mark to market aims to provide a realistic assessment of an institution's current financial situation.
ty and the value of any collateral received in support of that counterparty to take account of possible future fluctuations in the value of ei
lead to liquidity and market risk. Limits placed on such gaps to restrict liquidity or market risk is called gap limit.
uckets of individual net gaps with signs. For example, cumulative gap of bucket 'over 3 months and up to 6 months' is calculated as cumula
and the total of other products with signs.
lead to liquidity and market risk. Limits placed on such gaps to restrict liquidity or market risk is called gap limit.
nal processes, people and systems or from external events. It includes legal risk but excludes strategic and reputational risk.
penses that arise from events or transactions that are clearly distinct from the ordinary activities of the enterprise and, therefore, are not e
ontext of rating grades, it refers to the rating grade (on the internal master rating scale of the bank) below which, as per bank’s approved
hat arise from events or transactions that are clearly distinct from the ordinary activities of the enterprise and, therefore, are not expected
as an instrument that can be converted into an equity share, converts it into an equity share and so the total number of outstanding share
to the equity shareholders divided by the weighted average number of the equity shares outstanding during the period. For details refer t
rational risk loss experience for a given business line and the aggregate level of gross income for that business line.
d to determine the interest rates on advances/loans sanctioned by banks during the period from April 2003 to June 30, 2010.
hed by Financial Benchmarks India Private Ltd (FBIL).

dvefinancial
Bank ofinstitutions
India (Interest Rate accounts,
in other on Advances) Directions,
funds 2016 (as
made available to updated for the by
banking system latest
wayperiod)
of loanshttps://www.rbi.org.in/Scripts/BS_ViewM
or deposits repayable at call or short no
fied under any of the above items.
ipment
wards thecredit is tosystem
banking be liquidated by the with
net of assets proceeds of export
the banking bills received
system from
(as defined in abroad
Section in42respect of goodsBank
of the Reserve exported.
of India Act, 1934 for schedu
Statutory Liquidity Ratio
As and when prescribed). (SLR) purposes are provided in Master Direction - Reserve Bank of India [Cash Reserve Ratio (CRR) and Statutory L
he securities
excess of the mentioned above,to
balance required subject to the condition
be maintained thatSection
by it under they are42notified as approved
of the Reserve Banksecurities.
of India Act,1934 (2 of 1934);
(SDF).
in approved securities as per it’s investment book i.e. including encumbered securities. For SLR purpose, only unencumbered portion of in
d Statutory Liquidity Ratio (SLR)] Directions - 2021 (DOR.No.RET.REC.32/12.01.001/2021-22 dated July 20, 2021 https://m.rbi.org.in/script
hetosecurities
the lenderlodged
and hasbyalso
the company with
disposed off oranother
removedinstitution for an
the movable advance
fixed assetsororany other credit
immovable arrangement
property given fortothe
thepurpose
extent to which such
of securing a tes
business enterprises, whether incorporated or not. In case of business enterprises (other than companies), banks / All India Notified Finan
‘overdue’ if it is not paid on the due date fixed by the bank or regulated entity. The borrower accounts shall be flagged as overdue as part
ntity or internal or external auditors or the Reserve Bank of India (RBI) inspection, but the amount has not been written off wholly. In othe
e agreements, reverse repurchase agreements, security lending and borrowing, collateralised borrowing and lending and margin lending t
een counterparties to contracts traded in one or more financial markets, becoming the buyer to every seller and the seller to every buyer
rateor
sical asfinancial
a CCP (including a license
collateral, granted
guarantees by way
or other of confirming
credit an exemption),
risk mitigation techniquesand is permitted
to reduce by the appropriate
the exposure measure. regulator / overseer to
: (a) on-balance sheet exposures; (b) derivative exposures; (c) securities financing transaction (SFT) exposures; and (d) off- balance sheet (O
s current liabilities and also in relation to the risks associated with its assets. An appropriate level of capital adequacy ensures that the enti
generally do not involve booking assets (loans) and taking deposits. Off-balance sheet activities normally generate fees, but produce liabili
derivative counterparty is defined as the greater of zero and the difference between the sum of EADs across all netting sets with the coun
ubject to a legally enforceable bilateral netting arrangement and for which netting is recognised for regulatory capital purposes. Each trans
e netting set for which only their balance is relevant for determining the exposure amount or Exposure at Default (EAD) under the Counte
e purpose of computing default risk capital charge for counterparty credit risk.
ble correspondent
eas in a particular instrument
banks. Theseor accounts
commodity.areItassets
results
offrom the existence
the domestic bank.of a net long or net short position in the particular instrument o

e at risk (VAR) is a single number (currency amount) which estimates the maximum expected loss of a portfolio over a given time horizon (
it quality of borrowers or counterparties. Credit risk emanates from a bank’s dealings with an individual, corporate, bank, financial instituti
/ Monthly Average Interest Earning Assets) * 100.
es), lending for Agriculture Infrastructure and Ancillary Activities.
nd Classification (RBI/FIDD/2020-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.rb
ed limitand
merce of Industry,
₹100 crores perofborrower
Govt. from
India that are the banking
engaged system. Anand
in agriculture indicative list of eligible
allied services; activities
(iii) Loans under
for Food Agriculture
and Infrastructure
Agro-processing up to aninclud
agg
L) – Targets and Classification (RBI/FIDD/2020-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21
, not exceeding ₹ 20 lakh are considered as eligible for priority sector classification. dated September 04, 2020 h
and
of Classification
ANBC or CEOBE(RBI/FIDD/2020-21/72
whichever is higher. Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.
mer Service to Exporters
FIDD/2020-21/72 Masterissued by Department
Directions of Regulation (DBR No.DIR.BC.14/04.02.002/2015-16
FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020dated July 1, 2015 https://www.rbi.or
dated from time to time).
gcredit
(RBI/FIDD/2020-21/72
support from theMaster
bankingDirections FIDD.CO.Plan.BC.5/04.09.01/2020-21
system under a single window with flexible anddated September
simplified 04, 2020
procedure to thehttps://www.rbi.org.in/Scripts
farmers for their cultivation a
DD.CO.FSD.BC.No.6/05.05.010/2018-19 dated July 04,2018- updated from time to time) https://rbi.org.in/Scripts/BS_ViewMasCirculardet
per Government of India (GoI). Presently, micro enterprise is an enterprise where the investment in plant and machinery or equipment do
per Government of India (GoI). Presently, small enterprise is an enterprise where the investment in plant and machinery or equipment do
per
i) theGovernment of India
Loans provided (GoI).byPresently,
directly banks to medium enterprise
individuals is an enterprise
and individual members where
of Self the
Helpinvestment in plant
Groups (SHGs) and machinery
or Joint or equipment
Liability Groups (JLGs) sati
20-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasD
rity sector lending (PSL) target and sub-targets by purchase of these instruments in the event of shortfall and at the same time incentivise
rity sector lending (PSL) target and sub-targets by purchase of these instruments in the event of shortfall and at the same time incentivise
rity sector lending (PSL) target and sub-targets by purchase of these instruments in the event of shortfall and at the same time incentivise
per Government of India (GoI). Presently, micro enterprise is an enterprise where the investment in plant and machinery or equipment do
rity sector lending (PSL) target and sub-targets by purchase of these instruments in the event of shortfall and at the same time incentivise
 ased power generators, biomass-based power generators, windmills, micro-hydel plants and for non-conventional energy based public uti
rmers.
20-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasD
IDD/2020-21/72
under Mastercategory:
Weaker Sections Directions(i) FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated
Small and Marginal Farmers, (ii) Artisans, September
village 04, 2020
and cottage https://www.rbi.org.in/Scripts/BS_Vi
industries where individual credit limits d
2020-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewM
Departmental/ Non-Departmental Commercial Undertakings (NDCUs), (b) ‘NonGovernment Non-Financial Public and Private Limited Com
Departmental/ Non-Departmental Commercial Undertakings (NDCUs), (b) ‘NonGovernment Non-Financial Public and Private Limited Com
Departmental/ Non-Departmental Commercial Undertakings (NDCUs), (b) ‘NonGovernment Non-Financial Public and Private Limited Com
vernight/ term fixed/ variable rate repo, from Government owned institutions, etc.), borrowings from other banks, from non-depository in
ndia to a borrower outside India in accordance with framework decided by the Reserve Bank in consultation with the Government of India
accordance with the Issue of Foreign Currency Convertible Bonds (FCCBs) and Ordinary Shares (Through Depositary Receipt Mechanism) S
accordance with the Issue of Foreign Currency Exchangeable Bonds (FCEBs) Scheme, 2008, as amended from time to time. FCEBs are exch
ank, financial institution, and other permitted recognised lenders for maturity, as prescribed in TC framework, for imports of capital/non-c
tio, ECB amount will include all outstanding amount of all ECBs (other than INR denominated ECBs) and the proposed one (only outstandin
ank, financial institution, and other permitted recognised lenders for maturity, as prescribed in TC framework, for imports of capital/non-c
ank, financial institution, and other permitted recognised lenders for maturity, as prescribed in TC framework, for imports of capital/non-c
y the External Commercial Borrowing (ECB)/Trade Credit (TC) borrower for meeting the reporting requirements including obtaining a uniqu
m 25 per cent direct equity holding in the borrowing entity, (b) indirect equity holder with minimum indirect equity holding of 51 per cent o
owledging receipt of money initially as debt, repayable at the option of the holder, or which is convertible into such number of equity shar
hether listed on an international exchange or not, issued by a foreign depository in a permissible jurisdiction on the back of eligible securiti
outside India through equity instruments where such investment is less than 10 per cent of the post issue paid-up share capital on a fully
nts by a person resident outside India in an unlisted Indian company; or in 10 per cent or more of the post issue paid-up equity capital on
hether listed on an international exchange or not, issued by a foreign depository in a permissible jurisdiction on the back of eligible securiti
ons framed by the Securities and Exchange Board of India or any other authority designated for that purpose and shall include (i) Real Esta
t on a repatriation basis by persons resident outside India in equity instruments of a company or the capital of a Limited Liability Partnersh
blished outside India and registered with the Securities and Exchange Board of India under the Securities and Exchange Board of India (For
Notification S.O. 3722 (E) dated October 16, 2019, means the following instruments; namely: all investments in equity instruments in incor
ve Bank of India with the objective to strengthen the infrastructure in Government Security (G-Sec) market, widening the investor base for
ve Bank of India with the objective to strengthen the infrastructure in Government Security (G-Sec) market, widening the investor base for
ing the actual exchange of two currencies (principal amount only) on a specified date (the short leg) and a reverse exchange of the same t
o, reverse repo, certificate of deposit, commercial usance bill, commercial paper and such other debt instrument of original or initial matu
n agreement to repurchase the securities on a mutually agreed future date at an agreed price which includes interest for the funds borrow
ties with an agreement to resell the securities on a mutually agreed future date at an agreed price which includes interest for the funds len
basis; 'Notice Money' means borrowing or lending in unsecured funds for tenors up to and inclusive of 14 days excluding overnight borrow
accordance with the Issue of Foreign Currency Convertible Bonds (FCCBs) and Ordinary Shares (Through Depositary Receipt Mechanism) S
tion, to buy (call option) or sell (put option) an asset, commodity, currency or financial instrument at an agreed rate (exercise price) on or
half yearly on specific dates and principal amount repayable on a particular date on redemption of the debentures.
of the Reserve Bank of India Act, 1934.
aulay duration divided by one plus the bond’s yield to maturity (YTM) per period. It represents the percentage change in a securities' price
half yearly on specific dates and principal amount repayable on a particular date on redemption of the debentures.
ing deficiencyOmbudsman
- Integrated in service i.e., a shortcoming
Scheme (RB-IOS),or an inadequacy
2021 in any placed,
based on records financialand
service
afteror such other
affording services related
a reasonable thereto,
opportunity which heard
of being the Regto
/rbidocs.rbi.org.in/rdocs/content/pdfs/RBIOS2021_121121.pdf
e 15(1) or rejection of a complaint under clauses 16(2)(c) to 16(2)(f) of the Reserve Bank - Integrated Ombudsman Scheme (RB-IOS), 2021 t
/rbidocs.rbi.org.in/rdocs/content/pdfs/RBIOS2021_121121.pdf
ment of the Reserve Bank administering the Reserve Bank - Integrated Ombudsman Scheme (RB-IOS), 2021.
/rbidocs.rbi.org.in/rdocs/content/pdfs/RBIOS2021_121121.pdf
tem Provider, participating in a payment system as defined in the Payment and Settlement Systems Act, 2007;
kpayment
in whichsystem
he / sheasisdefined in Section
appointed 2 of Ombudsman".
as Internal the Payment and Settlement Systems Act, 2007.
below the rank of Deputy General Manager or equivalent in any financial sector regulatory body/any other NBFC/bank, with necessary skil
lowbythe
ed, therank
CIC of
orDeputy General
its related Manager or equivalent of Financial Sector Regulatory Body / Non-bank System Participant / bank, having n
parties.
rm".
chase of goods and services, financial services, remittance facilities, etc., against the value stored therein.
cilitating the purchase of goods and services from that entity only and do not permit cash withdrawal. As these instruments cannot be use
anks after completing Know Your Customer (KYC) of the PPI holder and can be used for purchase of goods and services, funds transfer or c
er obtaining
credit minimum
support from the details of the
banking Prepaid
system Payment
under a singleInstrument (PPI)
window with holder,
flexible which
and can beprocedure
simplified used only to
forthe
purchase
farmersoffor
goods
theirand servicesa
cultivation
DD.CO.FSD.BC.No.6/05.05.010/2018-19 dated July 04,2018- updated from time to time) https://rbi.org.in/Scripts/BS_ViewMasCirculardet
of identification, linked to a Saving Bank/Current Account which can be used to withdraw cash, make online payments, do Point of sale (P
aid Payment Instruments (PPIs) of the PPI issuer (or contract through a payment aggregator / payment gateway) against the sale of goods
o cash with Business correspondents (BCs), but excluding cash, where physical possession is with outsourced vendors/BCs, which is not rep
s, (b) securities deposited with the Reserve Bank, to the extent unencumbered, by a bank incorporated outside India and (c) Net balances
ooks. Balances with banks outside India includes debit balances in Nostro accounts, balances held by foreign branches with banks outside
sed and factored receivables. It includes money lent by the bank to its borrowers/ customers, interest accrued and due on such monies le
loans and advances’ at Sr.No.6 below.
ncluding additional Provisions for NPAs at higher than prescribed rates), ii. DICGC / ECGC claims received and held pending adjustment, iii.
ity is a running account and 'Drawing Power - DP' is periodically determined with reference to the value of the eligible current assets. The
deposits and other securities, like small saving instruments, surrender value of insurance policies, etc.) or clean (i.e., without any security
oans with maturity up to one year are to be reported under demand loans).
, are considered demand loans.
mand (sight bill) and provides funds to the holder, at a fee/ interest, the facility is referred to as bill purchase. When a bank negotiates bill
market value of such security is not, at any time, less than the amount of such advance. Securities in intangible form like guarantees / com
portion of the advance is unsecured loan/ advance. Note: For the limited purpose of application of RBI prudential norms on Income Recog
ntee Corporation of India Limited (ECGC), Deposit Insurance and Credit Guarantee Corporation (DICGC), Credit Guaranteed Fund Trust for

term loan, (b) the account remains ‘out of order’**, in respect of an Overdraft/ Cash Credit (OD/CC), (c) the bill remains overdue for a per
ts with other banks including the RBI, and other assets including intangible assets.
ution to act as a nodal agent for syndication which then invites participation of other banks and financial institutions to finance the single
en written-off (fully or partially) at Head Office level.
s (Central/ State Government securities and Government of India Treasury bills at book value), other approved securities (as per Banking R

e would apply mutatis-mutandis to preference shares where the fixed dividend is not paid. (iii) In the case of equity shares, in the event th

nks are allowed to recognise income on accrual basis should be shown under this head.

, etc. to the extent that these items are not set off against relative tax provisions.
on of inter-office accounts, inland as well as foreign, should be shown here. For arriving at the net balance of inter-office adjustment acco

ipating rights in surplus profits or surplus capital.

l subject to RBI prescriptions as regards preference shares (Presently, only perpetual non-cumulative preference shares are advised to be i
aid-up value of forfeited shares is included here. Also bonus shares allotted by the enterprise are included. In case of foreign banks, their l
eral or a specific purpose other than a provision for depreciation or diminution in the value of assets or for a known liability. ‘Reserve’ shal
profit and loss account), net of accumulated losses/ debit in the P& L Account.

iates, joint ventures (or other strategic partners), on amalgamations/ mergers, consolidation of financials of subsidiary, etc. In respect of fo

the excess should be credited to the Profit & Loss account and an equivalent amount (net of taxes, if any and net of transfer to Statutory

rves plus Investment Fluctuation Reserve/ and credit balance in Profit & Loss account, less debit balance in Profit and Loss account, Accum

banks, from non-depository institutions (such as insurance companies and pension funds), from refinancing institutions (EXIM Bank, NABA
ce to banks for loans extended to specified sectors. The refinance obtained by a bank from refinancing agencies (including other institutio
banks, from non-depository institutions (such as insurance companies and pension funds), from refinancing institutions (EXIM Bank, NABA
the face value and can have tenure of 7 days to one year from the date of issue. It is freely tradable. Individuals, banks, other corporate b
banks, from non-depository institutions (such as insurance companies and pension funds), from refinancing institutions (EXIM Bank, NABA
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
d in India, except with regard to their transactions in respect of the SEZs and units in the Domestic Tariff Area. Further, credit given (or an
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
up to a particular agreed amount, and shall also be deemed to include other deposit accounts which are neither Savings Deposit nor Term
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya

comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
clude demand drafts, telegraphic transfers, traveller's cheques/ cards, pay-orders, banker's cheques and similar other instruments issues b
e inter-office account and transfer them to a separate Blocked Account which should be shown under ‘Other Liabilities & Provisions - Othe

ntial accuracy. This would include general provisions, specific provisions and any other provision made by the banks.
ould include floating provision, counter cyclical provisioning buffer, provisions for unhedged foreign currency exposure, provision made in
on-performing assets (including additional provisions made on them over and above the regulatory requirements), provisions made toward

outflow of resources embodying economic benefits will be required to settle the obligations, or a reliable estimate of the amount of obliga
ons by the client. A performance guarantee provides assurance of compensation if there is delayed or inadequate performance on a cont
onfirmed by a bank based and operating in another country is payable by the confirming bank.
e to be reported on gross basis. Acceptance is the drawee’s acknowledgement of the liability on bills of exchange, in writing on the instrum

s instrument, the underlying commercial bills can be rediscounted multiple times (through secondary market) with other banks and appro
risk capital charge.

e or negative mark-to-market value by the relevant add-on factor prescribed by RBI, according to the nature and residual maturity of the i
vant credit conversion factor. The credit equivalent amount of a market related off-balance sheet transaction is calculated using the Curre

nted (including those rediscounted), interest on debt instruments (including Government securities), overdue interest and also penal inter
MTM) valuations of derivative transactions or gains recorded on derivative transactions due to favourable movements of market variables
nd brokerage (such as commission on bills for collection, commission / exchange on remittances / transfers, commission on LCs / guarante
d assets/ HTM category investments, revaluation of HTM category investments, recovery of written-off assets, etc.
& publicity, depreciation on bank's property, directors' fees/ allowances & expenses, auditors' fees & expenses (including branch auditors’
t on all borrowings and refinance (including those from the RBI, other banks and financial institutions). All other payments like interest on
en written-off (fully or partially) at Head Office level.

net income (i.e., profits after tax) by average working funds. Average working funds is derived from the monthly average total assets as rep

use), (d) personal loans secured by gold, gold jewellery, immovable property, fixed deposits (including FCNR(B)), shares and bonds, etc., (o
etc.), and (d) loans given for investment in financial assets (shares, debentures, etc.).
ehalf of the borrower.
her types, if any). The amount of loans under each credit account is multiplied with its corresponding interest rates (usually, it is done indi
ds prior to shipment / working capital expenses towards rendering of services on the basis of letter of credit opened in his favour or in fav
the outstanding in respect of such financing in their books on a pre-determined basis. Conditional take-out finance: In this scenario, the ta

t otherwise consider. Restructuring would normally involve modification of terms of the advances / securities, which would generally inclu

ncipal repayments.

trading (HFT).

ties are to be sold within 90 days. Held to maturity (HTM) Securities: The securities acquired by the banks with the intention to hold them
sed and factored receivables. It includes money lent by the bank to its borrowers/ customers, interest accrued and due on such monies le

erseas branch ledger and reported to DSB (overseas returns) submitted by such banks.

er provisions of the Banking Regulation Act 1949 and regulatory instructions.

nt of 9% under part - D of master circular - Basel III capital regulations - DBR.No.BP.BC.1/21.06.201/2015-16 dated 01-07-2015.
ding portfolio, the BIS Method allows offsets of long and short positions. Yet, interest rate risk of instruments at different horizontal point
rrency in two or more securities in the same time band in the yield curve where the securities have differing credit risks.
ng Obligation (CBLO)’. It is a money market instrument with original maturity varying from one day to one year. It is fully collateralised by g
ks operating in India can raise subordinated debt in tier II capital by way of head office borrowings in foreign currency, subject to prescribe
as perpetual cumulative preference shares (PCPS), redeemable non-cumulative preference shares (RNCPS) and redeemable cumulative pre
e are included as part of tier II capital subject to prescribed guidelines.

e case of bankruptcy or liquidation of the debtor.

comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya
bank during a financial year.
gulation Act 1949 subject to regulatory guidelines issued on para-banking activities.
Banking Regulation Act, 1949 as defined in Para 2 (u) of Chapter 1 of 'The Special Economic Zones Act, 2005' dated June 23, 2005.

comprises of (a) demand deposits from banks and from others (including credit balances in overdrafts, cash credit accounts, deposits paya

and conditions.

commercial real estate loans, loans against property, investments in mortgaged backed securities, etc.
riginator to the SPV in return for an immediate cash payment.
riginator to the SPV in return for an immediate cash payment.
ontingent items and commitments with certain drawdown, other commitments, etc.
ontingent items and commitments with certain drawdown, other commitments, etc.
porate, bank, financial institution or a sovereign.
ccurrence of a credit event.
porate, bank, financial institution or a sovereign.
e underlying the application of haircut is to capture the market-related volatility inherent in the value of exposures as well as of the eligibl
y the risk weight applicable to the counterparty or to the purpose for which the bank has extended finance or the type of asset, whichever
dit event payment by the protection seller following a credit event of the reference entities.
en the parties Over the counter (OTC)
en the parties Over the counter (OTC)
nter party, in return for receiving payments of principal and/ or interest payments on an equivalent loan or an asset in another currency f

n turn is multiplied by a risk weight applicable to the counterparty to arrive at risk adjusted value for calculation of capital to risk-weighted
d commodity prices.
latory prescriptions.
urrent financial situation.
fluctuations in the value of either the exposure or the collateral, occasioned by market movements. These adjustments are referred to as

months' is calculated as cumulative gap of the bucket ' 29 days and up to 3 months' plus net gap of the bucket 'over 3 months and up to 6 m

putational risk.
rprise and, therefore, are not expected to recur frequently or regularly.
which, as per bank’s approved internal policy fresh exposures to counterparties will not be undertaken.
d, therefore, are not expected to recur frequently or transactions that are clearly distinct from the ordinary activities of the enterprise and
number of outstanding shares of the company increases, thereby reducing the EPS. For details, please refer to accounting standard 20 (AS
g the period. For details refer to accounting standard 20 (AS 20).

to June 30, 2010.

w.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=10295.
s repayable at call or short notice of a fortnight or less and loans other than money at call and short notice made available to the banking

ported.
k of India Act, 1934 for scheduled banks, Small Finance Banks and Payments Banks or Section 18 of the Banking Regulation Act, 1949 for n
ve Ratio (CRR) and Statutory Liquidity Ratio (SLR)] Directions - 2021 https://m.rbi.org.in/scripts/BS_ViewMasDirections.aspx?id=12131 (as
4 (2 of 1934);
y unencumbered portion of investment in approved securities qualify as specified SLR assets. The following SLR securities, however, shall
021 https://m.rbi.org.in/scripts/BS_ViewMasDirections.aspx?id=12131) updated from time to time.
t tothe
or thepurpose
extent to which such
of securing securities
a term have notthe
loan without been drawn against
knowledge or availed
of the bank of.
/ lender.
banks / All India Notified Financial Institutions may also report the names of those persons who are in charge and responsible for the man
be flagged as overdue as part of day-end processes for the due date, irrespective of the time of running such processes.
een written off wholly. In other words, such an asset is considered uncollectible and of such little value that its continuance as a bankable
d lending and margin lending transactions, where the value of the transactions depends on market valuations and the transactions are oft
and the seller to every buyer and thereby ensuring the future performance of open contracts. A CCP becomes counterparty to trades wit
opriate
sure. regulator / overseer to operate as such with respect to the products offered. This is subject to the provision that the CCP is based a
es; and (d) off- balance sheet (OBS) items.
dequacy ensures that the entity has sufficient capital to support its activities and that its net worth is sufficient to absorb adverse changes
nerate fees, but produce liabilities or assets that are deferred or contingent and thus, do not appear on the institution's balance sheet unti
all netting sets with the counterparty and the credit valuation adjustment (CVA) for that counterparty which has already been recognised
ry capital purposes. Each transaction that is not subject to a legally enforceable bilateral netting arrangement that is recognised for regula
efault (EAD) under the Counterparty Credit Risk (CCR) standardised method.

in the particular instrument or commodity.

lio over a given time horizon (the holding period) and at a given confidence level.
porate, bank, financial institution or a sovereign.

mber 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959 - updated from time to time).

griculture Infrastructure
Agro-processing up to anincludes i) Loans
aggregate for construction
sanctioned of storage
limit of ₹100 facilities
crore per borrower(warehouse,
from the market
bankingyards, godowns
system. and silos)
Outstanding including
deposits undercold
Ru
1 dated September 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959 - updated from time to time).
ember 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959 - updated from time to time).
uly 1, 2015 https://www.rbi.org.in/scripts/BS_ViewMasCirculardetails.aspx?id=9852 -updated from time to time; Para 10 of Master Directi

ehttps://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959
farmers for their cultivation and other needs such as short term credit- updated from for
requirements time to time) of crops; Post-harvest expenses; Prod
cultivation
cripts/BS_ViewMasCirculardetails.aspx?id=11325 and para 2 of ‘Kisan Credit Card (KCC) Scheme: Working Capital for Animal Husbandry an
nd machinery or equipment does not exceed ₹1 crore and turnover does not exceed ₹5 crore.
d machinery or equipment does not exceed ₹10 crore and turnover does not exceed ₹50 crore.
and machinery
Joint or equipment
Liability Groups does not
(JLGs) satisfying exceed
the ₹50 crore
applicable and
criteria (asturnover does
prescribed innot exceed
Master ₹250 crore.
Direction on Regulatory Framework for Microfinance
bi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959- updated from time to time) and Master Direction on Regulatory Framework for M
d at the same time incentivise the surplus banks; thereby enhancing lending to the categories under priority sector.
d at the same time incentivise the surplus banks; thereby enhancing lending to the categories under priority sector.
d at the same time incentivise the surplus banks; thereby enhancing lending to the categories under priority sector.
nd machinery or equipment does not exceed ₹1 crore and turnover does not exceed ₹5 crore.
d at the same time incentivise the surplus banks; thereby enhancing lending to the categories under priority sector.
ntional energy based public utilities, viz., street lighting systems and remote village electrification etc., are eligible for Priority Sector classifi
bi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959 - updated from time to time).
/www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959 - updated
where individual credit limits do not exceed ₹1 lakh (iii) Beneficiaries underfrom time to time).
Government Sponsored Schemes such as National Rural Livelih
w.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959- updated from time to time).
Public and Private Limited Companies’, (c) Port Trusts (both public and private) and (d) the Cooperative Non-Credit Societies. The NDCUs w
Public and Private Limited Companies’, (c) Port Trusts (both public and private) and (d) the Cooperative Non-Credit Societies. The NDCUs w
Public and Private Limited Companies’, (c) Port Trusts (both public and private) and (d) the Cooperative Non-Credit Societies. The NDCUs w
banks, from non-depository institutions (such as insurance companies and pension funds), from refinancing institutions (EXIM Bank, NABA
n with the Government of India.
positary Receipt Mechanism) Scheme, 1993, as amended from time to time. Issuance of FCCBs shall also conform to other applicable regul
m time to time. FCEBs are exchangeable into equity share of another company, to be called the Offered Company, in any manner, either w
k, for imports of capital/non-capital goods permissible under the Foreign Trade Policy of the Government of India. TC can be raised in any
proposed one (only outstanding ECB amounts in case of refinancing) while equity will include the paid-up capital and free reserves (includ
k, for imports of capital/non-capital goods permissible under the Foreign Trade Policy of the Government of India. TC can be raised in any
k, for imports of capital/non-capital goods permissible under the Foreign Trade Policy of the Government of India. TC can be raised in any
nts including obtaining a unique identification number for ECB/TC from the Reserve Bank, exercising the delegated powers under the exta
equity holding of 51 per cent or (c) group company with common overseas parent.
to such number of equity shares of that company, within a period not exceeding five years from the date of issue of the convertible note,
on the back of eligible securities issued or transferred to that foreign depository and deposited with a domestic custodian and includes ‘gl
aid-up share capital on a fully diluted basis of a listed Indian company or less than ten percent of the paid-up value of each series of equity
sue paid-up equity capital on a fully diluted basis of a listed Indian company. In case an existing investment by a person resident outside In
on the back of eligible securities issued or transferred to that foreign depository and deposited with a domestic custodian and includes ‘gl
e and shall include (i) Real Estate Investment Trusts (REITs) governed by the Securities and Exchange Board of India (REITs) Regulations, 20
of a Limited Liability Partnership, a partnership formed and registered under the Limited Liability Partnership Act, 2008, as the case may b
d Exchange Board of India (Foreign Venture Capital Investors) Regulations, 2000.
in equity instruments in incorporated entities: public, private, listed and unlisted; capital participation in Limited Liability Partnership; all in
widening the investor base for G-Secs and to improve the liquidity in the secondary market. There are two types of PDs viz., Bank PDs and
widening the investor base for G-Secs and to improve the liquidity in the secondary market. There are two types of PDs viz., Bank PDs and
everse exchange of the same two currencies at a date further in the future (the long leg), at rates agreed at the time of the contract.
ment of original or initial maturity up to one year as the Bank may specify from time to time.
s interest for the funds borrowed.
ludes interest for the funds lent.
ys excluding overnight borrowing or lending; 'Term Money' means borrowing or lending in unsecured funds for periods exceeding 14 days
positary Receipt Mechanism) Scheme, 1993, as amended from time to time. Issuance of FCCBs shall also conform to other applicable regul
eed rate (exercise price) on or before an agreed date (expiry or settlement date). The buyer pays the seller an amount called the premium

ge change in a securities' price for a 100 basis points change in yield. It is generally accurate for only small changes in the yield.

elated thereto,
opportunity which heard
of being the Regulated Entity
to both the is required to provide statutorily or otherwise, which may or may not result in financial loss or d
parties.
sman Scheme (RB-IOS), 2021 to raise a request for re-examination of the Award issued or closure of the complaint.
NBFC/bank, with necessary skills and experience of minimum of seven years of working in areas such as non-banking finance, banking, fina
em Participant / bank, having necessary skills and experience of minimum seven years of working in areas such as payment and settlemen

ese instruments cannot be used for payments or settlement for third party services, the issuance and operation of such instruments is not
nd services, funds transfer or cash withdrawal.
eurchase
farmersoffor
goods
theirand services.and
cultivation Funds transfer
other needsor cash
such aswithdrawal
short term from
creditsuch PPIs shall not
requirements be permitted.
for cultivation Small Post-harvest
of crops; PPIs can be used at a group
expenses; Prod
cripts/BS_ViewMasCirculardetails.aspx?id=11325 and para 2 of ‘Kisan Credit Card (KCC) Scheme: Working Capital for Animal Husbandry an
payments, do Point of sale (PoS) terminal/Quick Response (QR) code transactions, fund transfer, etc. subject to prescribed terms and con
way) against the sale of goods and services, financial services, etc.
 vendors/BCs, which is not replenished in bank’s ATM and/or is not reflected on bank’s books. (ii) In addition to (i) above, the foreign curre
de India and (c) Net balances in current accounts with other banks in India (as defined in the Explanation to sub-section (1) of Section 18 o
n branches with banks outside India as well as balances held by the Indian branches with banks outside India. Balances held with foreign b
ed and due on such monies lent, debit balances in deposits accounts, amount of participation on risk sharing basis under IBPC, outstandin

d held pending adjustment, iii. Part payment received and kept in Suspense Account or any other similar account, iv. Balance in Sundries A
he eligible current assets. The outstanding amount is repayable on demand.
ean (i.e., without any security). The overdraft facility might be granted on their current account, savings deposits account or temporary ov

e. When a bank negotiates bill payable after a usance i.e., at a fixed or determinable future time (usance bill) and provides funds to the hol
ible form like guarantees / comfort letters, etc. of the promoter/ others (including State Government guarantees), goodwill etc., are not in
ential norms on Income Recognition and Asset Classification (IRAC Norms), ‘Unsecured Loan/Advance’ is, however, defined as an exposure
dit Guaranteed Fund Trust for Micro and Small Enterprises (CGTMSE)].

bill remains overdue for a period of more than 90 days in the case of bills purchased and discounted, (d) the instalment of principal or inte

titutions to finance the single borrower. Although the borrower signs a common document, drawn up by the syndicate manager, the borr

ed securities (as per Banking Regulation Act, 1949), shares/debentures/bonds (not included under other approved securities) of companie

equity shares, in the event the investment in the shares of any company is valued at Re.1 per company on account of the non-availability

f inter-office adjustment accounts, all connected inter-office accounts should be aggregated and the net balance, if in debit only should be

ence shares are advised to be included). Bonus shares allotted by the bank are also included. Foreign banks should report their local capita
n case of foreign banks, their local capital funds should be included here.
known liability. ‘Reserve’ shall not include any amount written-off or retained by way of providing for depreciation, renewals or diminutio

subsidiary, etc. In respect of foreign banks, it also includes funds held in a separate account which (a) are interest-free and remitted from

nd net of transfer to Statutory Reserves as applicable to such excess provision) should be appropriated to an Investment Reserve Account.

Profit and Loss account, Accumulated Losses, Intangible Assets and Deferred Revenue Expenditure. No general or specific provisions should

institutions (EXIM Bank, NABARD etc.), from other financial institutions, from public, etc. Borrowings may be through inter-bank/ money/
 cies (including other institutions notified by the RBI or Government of India) represents borrowings of the bank.
institutions (EXIM Bank, NABARD etc.), from other financial institutions, from public, etc. Borrowings may be through inter-bank/ money/
uals, banks, other corporate bodies (registered or incorporated in India), unincorporated bodies and non-resident Indians are also eligible
institutions (EXIM Bank, NABARD etc.), from other financial institutions, from public, etc. Borrowings may be through inter-bank/ money/
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
ea. Further, credit given (or any other business) by International Finance Service Centres (IFSC) Banking Units (IBUs) should also be exclude
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
ther Savings Deposit nor Term Deposit.
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer

credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
ilar other instruments issues by banks but not presented for payment.
r Liabilities & Provisions - Others’. While arriving at the net amount of inter-office transactions for inclusion here, the aggregate amount o

y exposure, provision made in respect of standard assets, etc.

ments), provisions made towards restructured assets (including assets classified as restructured standard asset), fraud accounts etc.

timate of the amount of obligations cannot be made.

equate performance on a contract. A deferred payment guarantee assures payment of instalments due to a supplier of goods.

ange, in writing on the instrument itself. A bill may also bear a co-acceptance by a bank, which is guaranteed to honour, the instrument in

t) with other banks and approved financial institutions. The minimum rediscounting period is 15 days.

e and residual maturity of the instrument. However, in the case of CDS contracts, the protection seller's exposure on protection buyer cann
n is calculated using the Current Exposure Method and is the sum of current credit exposure and potential future credit exposure of these

e interest and also penal interest, interest subsidy, etc., if any, relating to such advance/bills. Note: Dividend on equity/ preference shares
ovements of market variables (such as yields, exchange rates).
commission on LCs / guarantees, processing charges, syndication fees, credit / debit card fee income, locker rent, commission on governm
 es (including branch auditors’ fees and expenses), law charges, postages/ telegrams & telephones, repairs & maintenance, insurance and
ther payments like interest on participation certificates, penal interest paid, etc. also form part of interest expenses.

hly average total assets as reported to RBI in Form X under Section 27 of the Banking Regulation Act, 1949 during the year.

B)), shares and bonds, etc., (other than for business / commercial purposes), (e) personal loans to professionals (excluding loans for busin

st rates (usually, it is done individual account-wise under each type of credit account) and then, added together. This sum of all products is
opened in his favour or in favour of some other person, by an overseas buyer or a confirmed and irrevocable order for the export of good
finance: In this scenario, the taking over institution would have stipulated certain conditions to be satisfied by the borrower before it is tak

es, which would generally include, among others, alteration of repayment period / repayable amount/ the amount of instalments / rate of

th the intention to hold them up to maturity. Available for Sale (AFS) Securities: Securities not classified under HFT and HTM are included
ed and due on such monies lent, debit balances in deposits accounts, amount of participation on risk sharing basis under IBPC, outstandin

6 dated 01-07-2015.
ts at different horizontal points of the yield curve are not perfectly correlated. Hence, the BIS Method requires that a portion of these offse
credit risks.
ar. It is fully collateralised by government securities, deposited by the borrowers in their SGL or constituents' subsidiary general ledger (CS
currency, subject to prescribed guidelines.
nd redeemable cumulative preference shares (RCPS) qualifying terms and conditions as set out in Annex-4, of the extant master circular o

credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer
 credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer

dated June 23, 2005.

credit accounts, deposits payable at call, overdue deposits, inoperative current accounts, matured time deposits and cash certificates, cer

posures as well as of the eligible financial collaterals.

or the type of asset, whichever is higher. Risk weighted assets are calculated as per risk weights assigned to each asset (funded/ non-funde

an asset in another currency from the second counter party as per the agreed rates.

tion of capital to risk-weighted assets ratio (CRAR).

adjustments are referred to as 'haircuts'.

t 'over 3 months and up to 6 months'. .

activities of the enterprise and, therefore, are not expected to recur frequently or regularly.
to accounting standard 20 (AS 20).
made available to the banking system; and

king Regulation Act, 1949 for non-scheduled banks or Section 18 of the Banking Regulation Act, 1949 read with Section 56 thereof for non
sDirections.aspx?id=12131 (as updated for the latest period).

SLR securities, however, shall not be considered as encumbered securities for SLR purpose and hence they will also qualify as specified SLR

e and responsible for the management of the affairs of the business enterprise.
h processes.
ts continuance as a bankable asset is not warranted although there may be some salvage or recovery value.
ns and the transactions are often subject to margin agreements.
mes counterparty to trades with market participants through novation, an open offer system, or another legally binding arrangement.
ovision that the CCP is based and prudentially supervised in a jurisdiction where the relevant regulator/overseer has established, and pub

ent to absorb adverse changes in the value of its assets without becoming insolvent.
nstitution's balance sheet until or unless they become actual assets or liabilities.
h has already been recognised by the bank as an incurred write-down (i.e., a CVA loss).
t that is recognised for regulatory capital purposes should be interpreted as its own netting set for the purpose of these rules.

downs and silos)

Outstanding including
deposits undercold storage
Rural units/coldDevelopment
Infrastructure storage chains designed
Fund (RIDF) to
andstore agriculture
other produce/products,
eligible funds with NABARD onirrespective
account ofofpriority
their loca
se
d from time to time).

time; Para 10 of Master Directions on Priority Sector Lending (RBI/FIDD/2020-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-2

s; Post-harvest expenses; Produce marketing loan; Consumption requirements of farmer household; Working capital for maintenance of f
pital for Animal Husbandry and Fisheries’ (RBI/2018-19/112 FIDD.CO.FSD.BC.12/05.05.010/2018-19 dated February 4,2019- updated from

y Framework for Microfinance Loans Directions, dated March 14, 2022 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=122
n Regulatory Framework for Microfinance Loans Directions( RBI/DOR/2021-22/89 DoR.FIN.REC.95/03.10.038/2021-22, dated March 14, 20
 gible for Priority Sector classification. For individual households, the loan limit is ₹10 lakh per borrower. Ref: Para 14 of Master Directions

s such as National Rural Livelihood Mission (NRLM), National Urban Livelihood Mission (NULM) and Self Employment Scheme for Rehabilit

Credit Societies. The NDCUs would comprise the non-financial Central and State Public Sector Enterprises (CPSEs and SPSEs) and the Powe
Credit Societies. The NDCUs would comprise the non-financial Central and State Public Sector Enterprises (CPSEs and SPSEs) and the Powe
Credit Societies. The NDCUs would comprise the non-financial Central and State Public Sector Enterprises (CPSEs and SPSEs) and the Powe
institutions (EXIM Bank, NABARD etc.), from other financial institutions, from public, etc. Borrowings may be through inter-bank/ money/

form to other applicable regulations. Further, FCCBs should be without any warrants attached.
pany, in any manner, either wholly, or partly or on the basis of any equity related warrants attached to debt instruments. Issuance of FCEB
India. TC can be raised in any freely convertible foreign currency (FCY) or Indian Rupee. Depending on the source of finance, such TCs inclu
pital and free reserves (including the share premium received in foreign currency) as per the latest audited balance sheet. Both ECB and e
India. TC can be raised in any freely convertible foreign currency (FCY) or Indian Rupee. Depending on the source of finance, such TCs inclu
India. TC can be raised in any freely convertible foreign currency (FCY) or Indian Rupee. Depending on the source of finance, such TCs inclu
egated powers under the extant guidelines, and monitoring of ECB/TC transactions.

issue of the convertible note, upon occurrence of specified events as per other terms and conditions agreed and indicated in the instrume
stic custodian and includes ‘global depository receipt’ as defined in the Companies Act, 2013.
p value of each series of equity instrument of a listed Indian company.
by a person resident outside India in equity instruments of a listed Indian company falls to a level below ten percent, of the post issue paid
stic custodian and includes ‘global depository receipt’ as defined in the Companies Act, 2013.
of India (REITs) Regulations, 2014; (ii) Infrastructure Investment Trusts (InvIts) governed by the Securities and Exchange Board of India (Inv
p Act, 2008, as the case may be, and indirect foreign investment, unless provided otherwise. This shall be the composite limit for the inves

mited Liability Partnership; all instruments of investment recognised in the Foreign Direct Investment (FDI) policy notified from time to time
ypes of PDs viz., Bank PDs and Standalone PDs. Bank PDs undertake PD business departmentally.
ypes of PDs viz., Bank PDs and Standalone PDs. Bank PDs undertake PD business departmentally.
he time of the contract.

for periods exceeding 14 days and up to one year.

form to other applicable regulations. Further, FCCBs should be without any warrants attached.
n amount called the premium in exchange for this right. This premium is the price of the option.

hanges in the yield.

not result in financial loss or damage to the customer.

 banking finance, banking, financial sector regulation or supervision, or consumer protection. The Internal Ombudsman shall not have work
uch as payment and settlement systems, banking, regulation, supervision, and / or consumer protection. The Internal Ombudsman shall no

tion of such instruments is not classified as payment system requiring approval / authorisation by the RBI.

all PPIs can be used

s; Post-harvest at a group
expenses; of clearly
Produce identified
marketing loan;merchant locations
Consumption / establishments
requirements which
of farmer have a Working
household; specific contract with
capital for the issuer (or
maintenance of cf
pital for Animal Husbandry and Fisheries’ (RBI/2018-19/112 FIDD.CO.FSD.BC.12/05.05.010/2018-19 dated February 4,2019- updated from
t to prescribed terms and conditions.
n to (i) above, the foreign currency held by a bank would be included under cash in its balance sheet.
sub-section (1) of Section 18 of the BR Act, read with section 56 thereof).
. Balances held with foreign branches by other branches of the bank should not be shown under this head but should be included in inter-
g basis under IBPC, outstanding in credit card operations, interest bearing advances to staff members, amount receivable under any specia

ount, iv. Balance in Sundries Account (Interest Capitalization - Restructured Accounts), in respect of NPA Accounts, v. Floating Provisions (

osits account or temporary overdraft on credit accounts.

and provides funds to the holder, at a discount, the facility is referred to as bill discounting. Bills purchased and discounted can be Inland
ntees), goodwill etc., are not included. The rights, licenses, authorisations, etc., charged to the banks as collateral in respect of projects (inc
wever, defined as an exposure where the realisable value of the security, as assessed by the bank / approved valuer / Reserve Bank inspec

e instalment of principal or interest thereon remains overdue for two crop seasons for short duration crops, the instalment of principal or i

e syndicate manager, the borrower has distinct contractual relationship with each of the syndicate members.

proved securities) of companies and corporations, investments in subsidiaries/ joint ventures (including those in RRBs), Certificate of Depo

account of the non-availability of the latest balance sheet would also be reckoned as NPI. (iv) If any credit facility availed by the issuer is NP

ance, if in debit only should be shown here.

hould report their local capital funds here.

ciation, renewals or diminution in value of assets or retained by way of providing for any known liability. Reserves could be of many types

terest-free and remitted from abroad for the purpose of acquisition of property and (b) arise out of sale of assets in India, and not eligible

Investment Reserve Account.

ral or specific provisions should be included in computation of net worth.

e through inter-bank/ money/ capital markets either in the form of, simple borrowing/ lending arrangements, or by way of refinancing, pa
e through inter-bank/ money/ capital markets either in the form of, simple borrowing/ lending arrangements, or by way of refinancing, pa
sident Indians are also eligible to invest in Commercial Paper.
e through inter-bank/ money/ capital markets either in the form of, simple borrowing/ lending arrangements, or by way of refinancing, pa
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
(IBUs) should also be excluded.
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter

osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter

osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter

here, the aggregate amount of Blocked Account should be excluded and only the amount representing the remaining credit entries should

et), fraud accounts etc.

supplier of goods.

d to honour, the instrument in the event of default by the drawee.

osure on protection buyer cannot exceed the amount of the premium unpaid.
uture credit exposure of these contracts.

on equity/ preference shares is other operating income. Interest on advance income tax, etc. are to be considered as miscellaneous incom

rent, commission on government business, brokerage on securities, fee on insurance / mutual fund referral and banking service charges),
& maintenance, insurance and other expenditure.

uring the year.

nals (excluding loans for business purposes), and (f) loans given for other consumptions purposes (e.g., social ceremonies, etc.). However,

her. This sum of all products is then divided by the total amount of loans to arrive at WALR.
le order for the export of goods / services from India or any other evidence of an order for export from India having been placed on the ex
y the borrower before it is taken over from the lending institution.

mount of instalments / rate of interest (due to reasons other than competitive reasons). However, extension in repayment tenure of a floa

er HFT and HTM are included under AFS.

g basis under IBPC, outstanding in credit card operations, interest bearing advances to staff members, amount receivable under any specia

es that a portion of these offsets be disallowed.

' subsidiary general ledger (CSGL) account with CCIL and traded on the platform provided by CCIL. This instrument creates an obligation on

of the extant master circular on ’Prudential Guidelines on Capital Adequacy and Market Discipline - New Capital Adequacy Framework (NC

osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter
osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter

osits and cash certificates, certificates of deposits, etc.)., (b) savings bank deposits (including inoperative saving bank accounts) and (c) ter

each asset (funded/ non-funded) as per prescribed guidelines.

 ith Section 56 thereof for non-scheduled co-operative banks); and (b) liabilities towards others in the form of demand and time deposits o

will also qualify as specified SLR asset: Securities lodged with another institution for an advance or any other credit arrangement to the ext

lly binding arrangement.

seer has established, and publicly indicated that it applies to the CCP on an ongoing basis, domestic rules and regulations that are consiste

ose of these rules.

ducts,
BARD onirrespective
account ofofpriority
their location. ii) Soil conservation and watershed development. iii) Plant tissue culture and agri-biotechnology, seed
sector shortfall.

CO.Plan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959 - updat

g capital for maintenance of farm assets and activities allied to agriculture; Investment credit requirement for agriculture and allied activiti
ebruary 4,2019- updated from time to time) https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11462&Mode=0

ewMasDirections.aspx?id=12256). (ii) Loans not exceeding ₹2.00 lakh provided by banks to SHG/JLG for activities other than agriculture or
8/2021-22, dated March 14, 2022 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12256.
 Para 14 of Master Directions on Priority Sector Lending (RBI/FIDD/2020-21/72 Master Directions FIDD.CO.Plan.BC.5/04.09.01/2020-21 da

ployment Scheme for Rehabilitation of Manual Scavengers (SRMS) (iv) Scheduled Castes and Scheduled Tribes (v) Beneficiaries of Differenti

PSEs and SPSEs) and the Power Generation/ Transmission/ Distribution Companies/ State Electricity Boards.
PSEs and SPSEs) and the Power Generation/ Transmission/ Distribution Companies/ State Electricity Boards.
PSEs and SPSEs) and the Power Generation/ Transmission/ Distribution Companies/ State Electricity Boards.
e through inter-bank/ money/ capital markets either in the form of, simple borrowing/ lending arrangements, or by way of refinancing, pa

instruments. Issuance of FCEBs shall also conform to other applicable regulations.

ource of finance, such TCs include suppliers’ credit and buyers’ credit from recognised lenders. Suppliers’ credit relates to credit for import
balance sheet. Both ECB and equity amounts will be calculated with respect to the foreign equity holder. Where there is more than one for
ource of finance, such TCs include suppliers’ credit and buyers’ credit from recognised lenders. Suppliers’ credit relates to credit for import
ource of finance, such TCs include suppliers’ credit and buyers’ credit from recognised lenders. Suppliers’ credit relates to credit for import

and indicated in the instrument.

percent, of the post issue paid-up equity capital on a fully diluted basis, the investment shall continue to be treated as FDI. Fully diluted ba

d Exchange Board of India (InvIts) Regulations, 2014; and (iii) Alternative Investment Funds (AIFs) governed by the Securities and Exchang
e composite limit for the investee Indian entity.

olicy notified from time to time; investment in units of Alternative Investment Funds (AIFs), Real Estate Investment Trust (REITs) and Infras
mbudsman shall not have worked/be working in the NBFC/companies in the Group (as defined in para 3(vi) of Master Direction - Non-Bank
Internal Ombudsman shall not have worked / be working in the Non-bank System Participant in which he / she is being appointed as Inte

cgcontract with
capital for the issuer (or
maintenance of contract through
farm assets a payment
and activities aggregator
allied / payment
to agriculture; gateway)
Investment to accept
credit the PPIsfor
requirement as agriculture
payment instruments.
and allied activiti
ebruary 4,2019- updated from time to time) https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11462&Mode=0
ut should be included in inter-branch accounts. Money at Call and short notices (with banks and others) are shown under separate sub he
nt receivable under any special schemes announced by GOI (e.g., Agricultural Debt Waiver Scheme 2008), any other fund based exposure

counts, v. Floating Provisions (to the extent, banks have exercised this option, over utilising it towards Tier II capital), and vi. Provisions in li

and discounted can be Inland Bills and Foreign Bills. Inland Bills are Bills of Exchange drawn in India and paid in India to a person in India.
teral in respect of projects (including infrastructure projects) financed by them, should also not be reckoned as tangible security, unless or
d valuer / Reserve Bank inspecting officers, is not more than 10 percent of the outstanding exposure in the borrowal accounts. ‘Security’ h

the instalment of principal or interest thereon remains overdue for one crop season for long duration crops, (f) the amount of liquidity fac

e in RRBs), Certificate of Deposits and others (other residual investments), if any, like gold, commercial paper and other instruments in the

cility availed by the issuer is NPA in the books of the bank, investment in any of the securities, including preference shares issued by the sa

serves could be of many types, for eg., statutory reserves, capital reserve, share premium, revenue and other reserves, revaluation reserve

ssets in India, and not eligible for repatriation so long as the bank functions in India. These reserves are not available for distribution as div

s, or by way of refinancing, participation certificates, or through markets (such as repo), or by issuing capital/ debt instruments (such as pr
s, or by way of refinancing, participation certificates, or through markets (such as repo), or by issuing capital/ debt instruments (such as pr

s, or by way of refinancing, participation certificates, or through markets (such as repo), or by issuing capital/ debt instruments (such as pr
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica

ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica

ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica

ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica

emaining credit entries should be netted against debit entries. Only net position of inter-office accounts, inland as well as foreign, should b

sidered as miscellaneous income.

and banking service charges), profit on exchange transactions (revaluation gains / losses on forward foreign exchange contracts and othe
l ceremonies, etc.). However, it excludes (a) education loans, (b) loans given for creation/ enhancement of immovable assets (e.g., housing

having been placed on the exporter or some other person, unless lodgement of export orders or letter of credit with the bank has been w

in repayment tenure of a floating rate loan on reset of interest rate, so as to keep the equated monthly instalment (EMI) unchanged, prov

nt receivable under any special schemes announced by GOI (e.g., Agricultural Debt Waiver Scheme 2008), any other fund based exposure

ument creates an obligation on the borrower to repay the money borrowed along with interest on a predetermined future date; and provi

ital Adequacy Framework (NCAF)’.

ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica

ing bank accounts) and (c) term deposits from banks and others (including fixed deposits, cumulative and recurring deposits, cash certifica
f demand and time deposits or borrowings or other miscellaneous items of liabilities.

credit arrangement to the extent to which such securities have not been drawn against or availed of; Securities offered as collateral to the

d regulations that are consistent with the CPSS-IOSCO Principles for Financial Market Infrastructures.

and agri-biotechnology, seed production, production of bio-pesticides, bio-fertiliser, and vermi composting. iv) Loans for construction of o

ections.aspx?id=11959 - updated from time to time).

or agriculture and allied activities.

&Mode=0

vities other than agriculture or micro, small and medium enterprise (MSME), viz., loans for meeting social needs, construction or repair of
lan.BC.5/04.09.01/2020-21 dated September 04, 2020 https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11959- updated fro

es (v) Beneficiaries of Differential Rate of Interest (DRI) scheme (vi) Self Help Groups (vii) Distressed farmers indebted to non-institutional l

s, or by way of refinancing, participation certificates, or through markets (such as repo), or by issuing capital/ debt instruments (such as pr

dit relates to credit for imports into India extended by the overseas supplier. Buyers’ credit refers to loans for payment of imports into Ind
ere there is more than one foreign equity holder in the borrowing company, the portion of the share premium in foreign currency brough
dit relates to credit for imports into India extended by the overseas supplier. Buyers’ credit refers to loans for payment of imports into Ind
dit relates to credit for imports into India extended by the overseas supplier. Buyers’ credit refers to loans for payment of imports into Ind

treated as FDI. Fully diluted basis means the total number of shares that would be outstanding if all possible sources of conversion are exe

by the Securities and Exchange Board of India (AIFs) Regulations, 2012.

tment Trust (REITs) and Infrastructure Investment Trusts (InvITs); investment in units of mutual funds or Exchange-Traded Fund (ETFs) wh
of Master Direction - Non-Banking Financial Company - Systemically Important Non-Deposit taking Company and Deposit taking Company
she is being appointed as Internal Ombudsman. The Internal Ombudsman shall not be over 70 years of age.

as agriculture
or payment instruments.
and allied activities.
&Mode=0
 shown under separate sub head “money at call and short notice” and not under “balances with banks”.
ny other fund based exposure deemed as loans and advances as per extant regulatory instructions. It also includes recalled assets (other t

capital), and vi. Provisions in lieu of diminution in the fair value of restructured accounts classified as a) standard assets and b) NPAs.

in India to a person in India.

as tangible security, unless or otherwise, specifically permitted by the RBI. However, banks may treat annuities under build-operate-trans
borrowal accounts. ‘Security’ here means tangible security properly discharged to the bank and will not include intangible securities like gu

(f) the amount of liquidity facility remains outstanding for more than 90 days in respect of a securitisation transaction undertaken in term

r and other instruments in the nature of shares/ debentures/bonds. Investments outside India comprise foreign government securities (in

erence shares issued by the same issuer would also be treated as NPI and vice versa. However, if only the preference shares are classified

r reserves, revaluation reserves, etc.

available for distribution as dividend.

/ debt instruments (such as preference shares excluding PNCPS). Borrowings will also include borrowing from head offices in respect of br
/ debt instruments (such as preference shares excluding PNCPS). Borrowings will also include borrowing from head offices in respect of br

/ debt instruments (such as preference shares excluding PNCPS). Borrowings will also include borrowing from head offices in respect of br
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep

curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep

curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep

curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep

and as well as foreign, should be shown here.

exchange contracts and other derivative contracts, premium income / expenses on options, etc), dividends from subsidiaries and joint ve
mmovable assets (e.g., housing, etc.), (c) loans given for investment in financial assets (shares, debentures, etc.), and (d) consumption loan

redit with the bank has been waived.

alment (EMI) unchanged, provided it is applied to a class of accounts uniformly, will not render the account to be classified as ‘Restructure

ny other fund based exposure deemed as loans and advances as per extant regulatory instructions. It also includes recalled assets (other t

rmined future date; and provide right and authority to the lender to receive money lent along with interest on the predetermined future

curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep

curring deposits, cash certificates, certificates of deposits, annuity deposits, deposits mobilised under various schemes, ordinary staff dep
ties offered as collateral to the Reserve Bank for availing liquidity assistance from Marginal Standing Facility (MSF) up to the permissible pe

iv) Loans for construction of oil extraction/ processing units for production of bio-fuels, their storage and distribution infrastructure along

eds, construction or repair of house, construction of toilets or any viable common activity started by SHGs. (iii) Loans to distressed person
ns.aspx?id=11959- updated from time to time).

indebted to non-institutional lenders (viii) Distressed persons other than farmers, with loan amount not exceeding ₹1 lakh per borrower t

/ debt instruments (such as preference shares excluding PNCPS). Borrowings will also include borrowing from head offices in respect of br

or payment of imports into India arranged by the importer from a bank or financial institution outside India.
um in foreign currency brought in by the lender(s) concerned shall only be considered for calculating the ratio. The ratio will be calculated
or payment of imports into India arranged by the importer from a bank or financial institution outside India.
or payment of imports into India arranged by the importer from a bank or financial institution outside India.

e sources of conversion are exercised.

hange-Traded Fund (ETFs) which invest more than fifty per cent in equity; junior-most layer (i.e. equity tranche) of securitisation structur
and Deposit taking Company (Reserve Bank) Directions, 2016 dated September 01, 2016) to which the NBFC belongs in which he/she is be
cludes recalled assets (other than fraud related receivables) and amount of refinances. For the purpose of Bank Credit, refinancing shall in

dard assets and b) NPAs.

ties under build-operate-transfer (BOT) model in respect of road / highway projects and toll collection rights, where there are provisions to
de intangible securities like guarantees (including State government guarantees), comfort letters etc.

ransaction undertaken in terms of guidelines on securitisation, (g) derivative transactions where the overdue receivables representing pos

eign government securities (including local authorities), shares, debentures & bonds, subsidiaries and/or joint ventures abroad and other i

eference shares are classified as NPI, the investment in any of the other performing securities issued by the same issuer may not be classifi

m head offices in respect of branches of foreign banks. Inter-office transactions are not borrowings. Borrowings in India as well as outside I
m head offices in respect of branches of foreign banks. Inter-office transactions are not borrowings. Borrowings in India as well as outside I

m head offices in respect of branches of foreign banks. Inter-office transactions are not borrowings. Borrowings in India as well as outside I
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala

us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala

us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala

us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala

from subsidiaries and joint ventures abroad/ in India.

 tc.), and (d) consumption loans given to farmers under KCC. For risk weighting purposes under the Capital Adequacy Framework, the exta

to be classified as ‘Restructured account’. In other words, extension or deferment of EMIs to individual borrowers as against to an entire c

cludes recalled assets (other than fraud related receivables) and amount of refinances. For the purpose of Bank Credit, refinancing shall in

on the predetermined future date.

us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala

us schemes, ordinary staff deposits, foreign currency non-resident deposits accounts, etc.). However, overdraft accounts (i.e., negative bala
(MSF) up to the permissible percentage of the total Net Demand and Time Liabilities (NDTL) in India, carved out of the required SLR portfo

stribution infrastructure along with loans to entrepreneurs for setting up Compressed Bio Gas (CBG) plants.

iii) Loans to distressed persons [other than distressed farmers indebted to non-institutional lenders] not exceeding ₹1.00 lakh per borrow
eeding ₹1 lakh per borrower to prepay their debt to non-institutional lenders (ix) Individual women beneficiaries up to ₹1 lakh per borrow

m head offices in respect of branches of foreign banks. Inter-office transactions are not borrowings. Borrowings in India as well as outside I

o. The ratio will be calculated as per latest audited balance sheet.

che) of securitisation structure; acquisition, sale or dealing directly in immovable property; contribution to trusts; and depository receipts
C belongs in which he/she is being appointed as IO. The Internal Ombudsman appointed as IO shall not be above the age of 70 years at any
ank Credit, refinancing shall include the loans extended due to swapping /replacing of the outstanding debt with a new debt as per the ter

, where there are provisions to compensate the project sponsor if a certain level of traffic is not achieved, as tangible securities subject to

e receivables representing positive mark-to-market value of a derivative contract remain unpaid for a period of more than 90 days from th

nt ventures abroad and other investments. As repo/ reverse repo transactions are now accounted as lending/ borrowing obligations (and n

same issuer may not be classified as NPI and any performing credit facilities granted to that borrower need not be treated as NPA. (v) The

ngs in India as well as outside India will be as per RBI’s circular on “Revised Format of the Balance Sheet and Profit & Loss Account”.
ngs in India as well as outside India will be as per RBI’s circular on “Revised Format of the Balance Sheet and Profit & Loss Account”.

ngs in India as well as outside India will be as per RBI’s circular on “Revised Format of the Balance Sheet and Profit & Loss Account”.
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d

aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d

aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d

aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
dequacy Framework, the extant regulatory guidelines will be applicable.

owers as against to an entire class, would render the accounts to be classified as 'restructured accounts’.

ank Credit, refinancing shall include the loans extended due to swapping /replacing of the outstanding debt with a new debt as per the ter

aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d

aft accounts (i.e., negative balances in deposits accounts) should be excluded and be treated as credit/ loans. Bankers’ cheques, demand d
out of the required SLR portfolio of the bank concerned; Securities offered as collateral to the Reserve Bank for availing liquidity assistanc

eeding ₹1.00 lakh per borrower to prepay their debt to non-institutional lenders. (iv) Loans sanctioned to State Sponsored Organisations f
aries up to ₹1 lakh per borrower (For Urban Co-operative Banks, existing loans to women will continue to be classified under weaker secti

ngs in India as well as outside India will be as per RBI’s circular on “Revised Format of the Balance Sheet and Profit & Loss Account”.

rusts; and depository receipts issued against equity instruments.

bove the age of 70 years at any point of time during the tenure as IO.
with a new debt as per the terms and conditions of the original sanction. However, it excludes amount in Interest Suspense Account as pe

tangible securities subject to the condition that banks' right to receive annuities and toll collection rights is legally enforceable and irrevo

of more than 90 days from the specified due date for payment, (h) In respect of a working capital borrowal account, if irregular drawings

/ borrowing obligations (and not as sale/purchase agreements), securities sold under repo transactions (both under market repo as well a

not be treated as NPA. (v) The investments in debentures/ bonds, which are deemed to be in the nature of advance, would also be subject

Profit & Loss Account”.

Profit & Loss Account”.

Profit & Loss Account”.

s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be

s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be

s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be

s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
with a new debt as per the terms and conditions of the original sanction. However, it excludes amount in Interest Suspense Account as pe

s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be

s. Bankers’ cheques, demand drafts, telegraphic transfers etc., which are issued but not presented, are not part of deposits, but should be
for availing liquidity assistance under Facility to Avail Liquidity for Liquidity Coverage Ratio (FALLCR); and Securities acquired by banks und

ate Sponsored Organisations for Scheduled Castes/ Scheduled Tribes for the specific purpose of purchase and supply of inputs and/or the
e classified under weaker sections till their maturity/repayment.) (x) Persons with disabilities (xi) Minority communities as may be notified

Profit & Loss Account”.

terest Suspense Account as per extant RBI guidelines. Prudential write-offs, securitised loans, loans transferred to asset reconstruction com

legally enforceable and irrevocable. Similarly, in case of infrastructure project that have been adopted by various Ministries and State Gov

account, if irregular drawings are permitted in the account for a continuous period of more than 90 days even though the unit may be wo

h under market repo as well as RBI LAF window) should continue to be included under investments. However, securities bought under rev

dvance, would also be subjected to NPI norms as applicable to investments. (vi) In case of conversion of principal and / or interest into eq
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I

art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I

art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I

art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
terest Suspense Account as per extant RBI guidelines. Prudential write-offs, securitised loans, loans transferred to asset reconstruction com

art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I

art of deposits, but should be treated as “Other liabilities”. Deposits of offshore banking units (OBUs) may be treated as deposits outside I
curities acquired by banks under RBI-LAF and market repo transactions.

nd supply of inputs and/or the marketing of the outputs of the beneficiaries of these organisations. (v) Loans up to ₹50 crore to Start-ups, a
mmunities as may be notified by Government of India from time to time. Further, Overdraft availed by Pradhan Mantri Jan Dhan Yojana (P
ed to asset reconstruction companies (ARCs), bills rediscounted, which are not forming part of banks' balance sheets also do not form par

rious Ministries and State Governments for their respective public-private partnership (PPP) projects, the debts due to the lenders may be

en though the unit may be working or the borrower's financial position is satisfactory. For this purpose, any outstanding in the account bas

er, securities bought under reverse repo transactions (both market reverse repo as well as RBI LAF window) should not be included under i

ncipal and / or interest into equity, debentures (including zero coupon bonds or other instruments which seek to defer the liability of the is
e treated as deposits outside India.

e treated as deposits outside India.

e treated as deposits outside India.

e treated as deposits outside India.

e treated as deposits outside India.
e treated as deposits outside India.
e treated as deposits outside India.
e treated as deposits outside India.
e treated as deposits outside India.
e treated as deposits outside India.

e treated as deposits outside India.

ed to asset reconstruction companies (ARCs), bills rediscounted, which are not forming part of banks' balance sheets also do not form par

e treated as deposits outside India.

e treated as deposits outside India.
e treated as deposits outside India.

e treated as deposits outside India.

up to ₹50 crore to Start-ups, as per definition of Ministry of Commerce and Industry, Government of India that are engaged in activities o
han Mantri Jan Dhan Yojana (PMJDY) account holders as per limits and conditions prescribed by Department of Financial Services, Ministry
ce sheets also do not form part of 'loans and advances'.

ebts due to the lenders may be considered as secured to the extent assured by the project authority in terms of the Model Concession Agr

outstanding in the account based on drawing power calculated from stock statements older than three months would also be deemed as i

should not be included under investments. Investments are to be shown gross of provisions made for depreciation and provision for non-p

ek to defer the liability of the issuer), such instruments should be treated as NPI, ab initio, in the same asset classification category as the re
ce sheets also do not form part of 'loans and advances'.
hat are engaged in activities other than Agriculture or MSME.
t of Financial Services, Ministry of Finance from time to time may also be classified under Weaker Sections.
s of the Model Concession Agreement, subject to prescribed conditions. Further, where the market value of the tangible security is less tha

ths would also be deemed as irregular. (i) an account where the regular / ad hoc credit limits have not been reviewed/ renewed within 18

ciation and provision for non-performing investments. Note: For reporting of investments for the purpose of SLR (such as in Form VIII and

classification category as the restructured loan. The prudential treatment for Central Government Guaranteed bonds has to be identical to
the tangible security is less than all amounts due, the advance is secured only to the extent of the market value of the assets held as secur

reviewed/ renewed within 180 days from the due date / date of ad hoc sanction. In case of interest payments, banks should, classify an ac

SLR (such as in Form VIII and Statement on daily maintenance of SLR), the securities (including margins) sold under market repo transacti

ed bonds has to be identical to Central Government guaranteed advances. Hence, bank's investments in bonds guaranteed by Central Gov
lue of the assets held as security. The residual portion of the advance is unsecured loan/ advance.

ts, banks should, classify an account as NPA only if the interest is due and charged during any quarter is not serviced fully within 90 days f

d under market repo transactions should not be accounted for SLR by the borrower of funds. The securities (including margins) acquired u

ds guaranteed by Central Government need not be classified as NPI until the Central Government have repudiated the guarantee when in
 serviced fully within 90 days from the end of the quarter. If the debits arising out of devolvement of letters of credit or invoked guarantee

(including margins) acquired under market reverse repo as well as RBI LAF window will be reckoned for SLR purpose by the lender of funds

udiated the guarantee when invoked. However, this exemption from classification as NPI is not for the purpose of recognition of income.
of credit or invoked guarantees are parked in a separate account, the balance outstanding in that account also should be treated as a part

purpose by the lender of funds.

se of recognition of income.
so should be treated as a part of the borrower’s principal operating account for the purpose of application of prudential norms on income
f prudential norms on income recognition, asset classification and provisioning. However, the bills discounted under LC favouring a borrow
ed under LC favouring a borrower may not be classified as a non-performing asset (NPA), when any other facility granted to the borrower i
ility granted to the borrower is classified as NPA. However, in case documents under LC are not accepted on presentation or the payment
n presentation or the payment under the LC is not made on the due date by the LC issuing bank for any reason and the borrower does not
on and the borrower does not immediately make good the amount disbursed as a result of discounting of concerned bills, the outstanding
ncerned bills, the outstanding bills discounted will immediately be classified as NPA with effect from the date when the other facilities had
e when the other facilities had been classified as NPA. * ‘Overdue’ – Any amount due to the bank under any credit facility is ‘overdue’ if it
credit facility is ‘overdue’ if it is not paid on the due date fixed by the bank. ** ‘Out of Order’-An account should be treated as ‘out of orde
ould be treated as ‘out of order’ if the outstanding balance remains continuously in excess of the sanctioned limit/drawing power for 90 d
d limit/drawing power for 90 days. In cases where the outstanding balance in the principal operating account is less than the sanctioned lim
t is less than the sanctioned limit/drawing power, but there are no credits continuously for 90 days as on the date of Balance Sheet or cred
e date of Balance Sheet or credits are not enough to cover the interest debited during the same period, these accounts should be treated a
e accounts should be treated as ‘out of order’.