Annual Report 2017

efveosMeke ceb[} BOARD OF DIRCETORS
eer Sve oeceesojve (keee&Heeueke efveosMeke), eer veerjpe Yeeefee, eer mebpeerJe Dejes[e, eer efiejerMe eb cegcet&,
eer oerveyebOeg ceesneHee$ee, (HeyebOe efveosMeke SJeb meerF&Dees), eer S. kes. oeme (keee&Heeueke efveosMeke), eer peer. HeeveeYeve (DeOe#e),
eer Deej. S. Mebkej veejeeCeve (keee&Heeueke efveosMeke), eerceleer Jesveer LeeHej, eerceleer Deej. mesyeeefmeve
Shri N Damodharan (ED), Shri Neeraj Bhatia, Shri Sanjiv Arora, Shri Girish Chandra Murmu,
Shri Dinabandhu Mohapatra (MD & CEO), Shri A K Das (ED), Shri G Padmanabhan (Chairman),
Shri R A Sankara Narayanan (ED), Ms. Veni Thapar, Ms. R Sebastian
F&-JeeseEie efleefLeeeb 8 pegueeF&, 2017 E- Voting dates 8th July, 2017

megyen 10:00 yepes mes 10 a.m. to
10 pegueeF&, 2017 10th July, 2017
Till 05:00 p.m.
Meece 05:00 yepes leke
uesKeeyeboer efleefLe 8 pegueeF&, 2017 mes Book Closure 8th July, 2017 to
11 pegueeF&, 2017 11th July, 2017
Jeee|<eke Deece yewke cebieUJeej, 11 pegueeF&, 2017 Date & Time of Annual Tuesday 11th July, 2017
efleefLe SJeb mecee megyen 10:30 yepes General Meeting at 10:30 a.m.
/ BANK OF INDIA / Annual Report 2016-17
efJe<ee meteer Contents

Overview
2 meebefJeefOeke uesKee Hejer#eke 2 Statutory Auditors

DeJeueeskeve
2 ceneHeyebOeke 2 General Managers
3 DeOe#e kee mebyeesOeve 3 Chairmans Statement
6 HeyebOe efveosMeke SJeb meerF&Dees kee mebyeesOeve 6 Managing Director & CEOs Statement
10 efveosMeke efjHees& 12 Directors' Report

Statutory Reports
14 HeyebOeve efJeeej - efJeceMe& SJeb efJeMues<eCe 23 Management Discussion & Analysis

meebefJeefOeke efjHees&
31 keeHeexjs meeceeefpeke oeefelJe efjHees& 31 Corporate Social Responsibility Report

32 kee@Heexjs Meemeve efjHees& 32 Corporate Governance Report
50 meerF&Dees/meerSHeDees HeceeCeerkejCe 50 CEO/CFO Certificate
50 cegKe keee&Heeueke DeefOekeejer keer Iees<eCee 50 Declaration by CEO
156 yeemesue-III (mlebYe 3) - Hekeve 191 Basel-III (Pillar 3) - Disclosures
224 Deece yewke keer metevee 224 Notice of Annual General Meeting
Financial Statements
52 legueveHe$e 52 Balance Sheet

53 ueeYe SJeb neefve Keelee 53 Profit & Loss Account
efJeeere efJeJejCe
54 vekeoer HeJeen efJeJejCe 54 Cash Flow Statement

62 cenlJeHetCe& uesKee veerefleeeB 62 Significant Accounting Policies
73 uesKes Hej efHHeefCeeeb 73 Notes Forming Part of Accounts
111 mJeleb$e uesKee Hejer#ekees keer efjHees& 111 Independent Auditors Report
115 mecesefkele efJeeere efJeJejCe 115 Consolidated Financial Statements
1
meebefJeefOeke uesKee Hejer#eke
Statutory Auditors
cesmeme& ieesJej ueuuee SC[ cesnlee M/s. Grover Lalla & Mehta
cesmeme& yeer jleve SC[ SmeesefMeSme M/s. B Rattan & Associates
cesmeme& peer [er DeeHes SC[ kebHeveer M/s. G D Apte & Co.
kes. mesuJejepe (meerJeerDees) K. SELVARAJ (CVO) Deej. meer. ekegj R.C. THAKUR
Heer. kes. heveeFke P. K. PATTANAIK Sme. kes. DeieJeeue S.K. AGGARWAL
SANJAY PAWAR Heer. S. peesMeer P.A. JOSHI

mebpee heJeej
SHANKARDAS GUPTA Deej. kes. efce$ee R.K. MITRA
Mebkejoeme ieghlee
S. R. MEENA [er. Heer. efceee D.P.MISHRA
Sme. Deej. ceerCee
Meeruee mewue SHEELA SAIL
kes. yeer. pewve K. B. JAIN
Sme. kes. cegKepeea S.K. MUKHERJEE
er. megOeekej T. SUDHAKAR
Deej. Heer. ieghlee R.P. GUPTA
Sme. kes. keemeueerJeeue S. K. KASLIWAL
General Managers
Deej. Sce. keoce R.M. KADAM

Sme. meer. ceesoer S. C. MODI
Deej. ieCesMeve R. GANESAN
Sme heueefveJesue S. PALANIVEL
ceneHeyebOeke
Sce. kes. eerJeemleJe M. K. SRIVASTAVA

yeer. kes. ceesnvleer B. K. MOHANTY
DejeEJeo Jecee& ARVIND VERMA
DeeF&. Sce. ceefueke I.M. MALIK
megOeekej kewceue SUDHAKAR KAIMAL
S. kes. Dee]peeo A.K. AZAD
ceveespe kehetj MANOJ KAPOOR
[er. kes. ieie& D.K. GARG
Mebkej Deej SHANKER IYER
meer. peer. ewleve C. G. CHAITANYA VISWANATH GUNTA
efJeeveeLe iegbe
Deej. Sme. eewneve R.S. CHOUHAN SWARUP DASGUPTA
mJehe oemeieghlee
Sme. meer. <e[bieer S.C. SARANGI A.K. ARORA
S. kes. Dejesje
jceve kes. Mecee& RAMAN K. SHARMA Sme. jefJe kegceej peesemeguee S. RAVI KUMAR JOSYULA
Sce. kes. ieghlee M.K. GUPTA Sme. kes. mJeeF S. K. SWAIN
Sme. meer. yeefveke S.S. BANIK pes. kes. eerJeemleJe J. K. SRIVASTAVA
kes. Deej. veeej K.R. NAIR S. kes. hegve A.K. PUNN
2
DeOe#e kee mebyeesOeve

Chairmans Statement
efhee MesejOeejkeeW Deewj heCeOeejkeeW, Dear Shareholders and Stakeholders,
1. efJeiele efJeeere Je<e& ceW Iejsuet SJeb Jewefeke efJeeere heefjMe ceW keF& ieefleefJeefOeee@b 1. Over the past financial year, a slew of developments have
defined the domestic and global financial landscape.
ngF& nQ~ efve:mebosn efpeve hecegKe ieefleefJeefOeeeW ves efJeeYej kee Oeeve Deekee|<ele efkeee Undoubtedly, the major developments which caught attention
Jes nQ 1) mebege jepe Decesefjkee kes je^heefle kee egveeJe 2) yeseqkeme Jees pees at a global level were 1) the U.S. Presidential elections
etkes Deewj etjesefheeve etefveeve kes yeere efJeeere Deewj ketveerefleke efjMleeW kees and 2) the Brexit vote which has the potential to alter the
contours of financial and diplomatic relations between the
yeoueves keer #ecelee jKelee nw~ 2016 keer Debeflece efleceener ceW etSme DeLe& JeJemLee
U.K and European Union. U.S economy posted impressive
ves 3 heefleMele peer[erheer ye{esejer kes meeLe heYeeJeer Je=ef ope& keer nw~ neuee@befke growth during the last quarter of 2016, with a GDP growth
Jeee|<ekeerke=le DeeOeej hej peveJejer-ceee& 2017 ceW FmeceW 0.7 heefleMele keer ceecetueer of more than 3% which, however, nosedived to 0.7% on an
efiejeJe ngF& nw~ leLeeefhe yesjespeieejer keer oj Iekej 4.5 heefleMele ngF& nw Deewj annualized basis during January-March 2017. However,
unemployment rate declined to 4.5% and prompted a 25 bps
etSme Hes[jue efjpeJe& ceW 25 yeerheerSme keer Je=ef ngF& nw~ F&et ceW Oeerces megOeej kee rate hike by the U.S. Federal Reserve. EU meanwhile, is
JeeleeJejCe nw peyeefke peeheeve ceW cege DehemHeerefle kee oewj peejer nw~ eerve ceW 6.5- nudging along with growth a shade into positive territory while
7 heefleMele Je=ef Dehesef#ele nw~ etSme efpemeves ojeW ceW Je=ef keer Fe kes mebkesle Japan continues to be in deflation zone. China is expected to
efoS nQ, kees es[kej DeefOekelej kesvere yeQke DeYeer Yeer efJemleejJeeoer ceewefke grow between 6.5-7%. Most central banks are still pursuing
an expansionist monetary policy with the exception of U.S
veerefle kee DevegmejCe kej jns nQ~ which has indicated its willingness for further rate hikes.
2. pene@b leke Iejsuet ceesex kee mebyebOe nw, en Dehesef#ele nw efke Yeejle keer efJekeeme oj 2. On the domestic front, India is expected to post a growth rate
7 heefleMele mes DeefOeke jnsieer Deewj Fme hekeej Jen efJee keer meyemes lespe ye{leer ngF& of more than 7%, thus retaining the tag of the fastest growing
DeLe&JeJemLee yeveer jnsieer~ cewees Fkee@vee@efceke ceeveob[ meg{ ngS nQ, SHe[erDeeF& economy in the world. Macroeconomic parameters are on a
sound footing: FDI inflows are at a record $43 billion, Current
kee Deble:heJeen efjkee[& mlej hej [e@uej 43 efyeefueeve jne, eeuet Keelee Ieee
Account Deficit is just a shade below 1.5% and fiscal deficit
1.5 heefleMele mes keg veeres jne Deewj kesv leLee jepeeW oesveeW kes jepekees<eere is contained at 3.5% of GDP with the Fiscal Responsibility
efpeccesoejer SJeb yepe heyebOeve Ske meefnle jepekees<eere Ieee kegue peer[erheer kee and Budget Management Act (FRBM) also in place for both
3.5 heefleMele jne~ meerheerDeeF& cege mHeerefle 3 heefleMele mes kece jner Deewj lesue keer the Centre and the states. CPI inflation is below 3% and may
even reach 2% due to sliding oil prices. The revamped base
Ieleer keerceleeW kes keejCe en 2 heefleMele Yeer nes mekeleer nw~ mebMeesefOele DeeOeej year has shown industrial production growth at 2.7%, higher
Je<e& ceW Deeweesefieke Glheeove Je=ef 2.7 heefleMele jner pees iele Je<e& mes DeefOeke nw, than previous years; Forex reserves are at a record $ 370
Heejskeme efjpeJe& efjkee[& mlej hej $ 370 efyeefueeve jns pees kejerye Ske Je<e& kes billion, enough for almost a year of import cover. Rankings
Deeeele keJej nsleg heee&hle nw~ keejesyeej kejves ceW menpelee kes Devleie&le jQeEkeie SJeb under ease of doing business and competitiveness indices
are continuously showing an improvement over the previous
heeflemheOee&lceke mebkesle iele Je<eeX mes ueieeleej yesnlej nes jns nQ~ Jeee|<eke DeeOeej years, to name a few. A big challenge is on the job creation
hej 1 heefleMele keer Je=ef kes meeLe jespeieej efvecee&Ce kee #es$e DeYeer Yeer Ske ye[er
3
egveewleer nw~ Geefcelee kes JeeleeJejCe kee efvecee&Ce kejves kes efueS me&Dehe nsleg Heb[ front with employment generation growing at 1% on a yearly
basis. A Fund of Fund (FoF) for startups has been created to
Dee@He Heb[ kee me=peve efkeee ieee~ form an entrepreneurial climate.
3. DeLe&JeJemLee kee DeefYeVe Debie nesves kes keejCe yeQekE eie #es$e hej efJeMes<e peesj efoee ieee 3. Being an integral part of the economy, banking sector has
nw~ en mJeerkeej kejvee nesiee efke Fme #es$e nsleg keF& egveewelf eee@b nQ~ ceee& 2017 ceW been given a major thrust. To start with, it has to be admitted
Je<e& oj Je<e& yeQke esef[ 8 heelf eMele keer Je=ef kes meeLe ueieeleej kecepeesj yeveer jner~ that the scenario is a bit challenging. Bank credit growth
efJeMes<ehe mes GeesieeW kees $eCe osvee keg peeoe ner heYeeefJele ngDee~ peyeefke iele Je<e& continues to be anaemic with growth being 8% year-on-year
for the year ended March 2017. Credit to industries has been
keer leguevee ceW yeQkeeW kes ScemeerSueDeej ceW ueieYeie 100 yeerheerSme keer keceer ngF& nw~ kece particularly hit hard. This is despite the fact that MCLRs of
ceebie kes keejCe megmle Deeweeseif eke #ecelee Deewj Deeeqmle iegCeJeee kes keejCe yeQkeeW kes banks have come down by around 100 bps over the past
heYeeefJele nesvee es Fme heJe=ef e kes hecegKe keejCe jns nQ~ cegKe #es$e pewmes merue, efyepeueer year. Idle industrial capacity due to sluggish demand and
banks being hit by asset quality woes are the major reasons
Deewj skemeeFue ceW DeYeer lespeer Deevee Mes<e nw peyeefke sueerkee@ce Ssmee veee #es$e nw pene@b
for this trend. Major sectors like steel, power and textiles are
peeseKf ece ye{e nw~ veesyeboer kes keejCe GlheVe eueefveefOe DeeefOekee mes $eCe SJeb pecee oesveeW yet to gain traction while telecom segment has emerged as
keer ojeW kees kece kejves ceW ceoo efceueer nw Deewj yeeb[ kee heelf eHeue Yeer kece ngDee efpememes a new source of risk. Demonetization induced liquidity surge
yeQke kes kees<eeieejeW kees DeheleeefMele ueeYe ngDee nw~ yeQekE eie heCeeueer ceW mekeue SveheerS has helped lower both lending and deposit rates and lowered
bond yields thus facilitating windfall gains to bank treasuries.
ye{kej ` 7 ueeKe kejes[ leke hen@g e ieee nw efpemeceW mes DeefOekeebMe efnmmee meeJe&peefveke Gross NPAs in the system has touched Rs.7 Lakh Crores
#es$e kes yeQkeeW kee nw~ Yeejle mejkeej ves iCe yeQkeeW kees meneelee osves kes GsMe mes with the bulk of them being accounted for by PSBs. GOI has
` 10,000 kejes[ yepe ceW jKes nQ hejvleg Jele&ceeve heefjJesMe ceW Ssmee heleerle neslee nw efke budgeted Rs.10,000 Cr to support ailing banks but given the
Fve yeQkeeW kees Gyeejves kes efueS Deewj hetpB eer osves keer DeeJeMekelee nesieer~ scenario, it seems more capital infusion would be required to
salvage these banks.
4. neue ner ceW meceehle efJeeere Je<e& kes oewjeve hecegKe heefjJele&vekeejer leLe ef[efpeue 4. A major game changer during the just concluded financial is
êmb eHeejcesMeve keer Deesj ye{vee jne nw pees DeLe&JeJemLee SJeb yeQekE eie heefjMe the shift towards digital transformation that has enveloped
hej e ieee~ FmeceW veesyeboer kee DeefYeeeve Yeer peg[ ieee~ Fmekee GsMe nw the economy and banking landscape. This coincided with the
demonetization drive. The objective is to bring the cashless
efke Ske oMeke kes Deboj vekeoer jefnle uesve-osve 10 heelf eMele kes Deemeheeme
transactions to around 10% within a decade. A number of
hengB e peeS~ Fme ue#e kees heehle kejves kes efueS keF& henue keer ieF& nQ pewmes keg Fme hekeej steps towards this end have been initiated such as waiver
nQ - Sce[erDeej eepe& ve uesvee, ` 2 ueeKe mes DeefOeke vekeo Yegieleeve ve kejvee, egveeJe of MDR charges, no cash payments above Rs.2 Lakh, bar
efveefOe nsleg `2000 mes DeefOeke vekeo jeefMe osves hej jeske, Fueskee@jue yee@[b md e peejer on election funding of more than Rs.2000 in cash, issuance
of electoral bonds etc to name a few. Banking sector would
kejvee Deeefo~ yeQekE eie #es$e ceW Fve meyekee Demej efveeqele ner osKeves kees efceuesiee Deewj DeefOeke surely feel the impact of such changes with more and
mes DeefOeke ieenke Fueskee^ e@ vf eke esveue kees DeheveeSbies efpememes MeeKeDeeW ceW Deeves Jeeues ueesieeW more customers expected to switch to electronic banking
keer mebKee kece nesieer~ ef[efpeue DeefYeeeve kes yeeo Yegieleeve yeQke SJeb ueIeg efJee yeQke henues channels, significantly reducing the footfalls in branches over
ner ceekex ceW heke[ yeveeves kes efueS Dee ieS nQ~ Fme heefjMe ceW efJeefYeVe heoOeeefjeeW kees a period of time. Payments banks and small finance banks
ae already there to grab market share post the digital drive.
Deheves keee&#es$e ceW yeves jnves kes efueS ke[er cesnvele kejveer nesieer Deewj heelf eeeseif elee ceW yeves jnves In this scenario, incumbents must strive hard and innovate to
kes efueS veJeesvces<eer yevevee nesiee~ stay competitive and protect their turf.
5 efJeiele keg Je<eeX ceW 5/25 eespevee Sme[erDeej eespevee SJeb Sme 4 S mebyebOeer henue 5. The 5/25 scheme, the SDR scheme and the S4A initiatives
are certain novel developments during the past couple of
efveeqele ner DeefYeveJe keee& nQ~ eeefhe Deeeqmle iegCeJeee keer efiejeJe mebyebOeer ceeceueeW
years. Though the success of these instruments in reducing
ceW Fve meeOeveeW keer meHeuelee meerefcele nw leLeeefhe SkeetDeej mebyebOeer keej&JeeF& ceW the asset quality issues have been limited, it has nevertheless
Deheeej mes ue[ves ceW Fvemes yeQkeeW kees ceoo efceueleer nes~ neuee@befke Yeejle mejkeej equipped banks with more tools to fight delinquency post
Deeeqmle iegCeJeee mebyebOeer keefveeFeeW kees kece kejves kes efueS hetjke heeeme kes the commencement of AQR exercise. However, GOI has
brought forth the NPA Ordinance to complement efforts to
he ceW SveheerS DeOeeosMe ueeF& nw Fmekes DeueeJee pesSueSHe efveCe&eeW kees ueeiet reduce asset quality troubles. Moreover, steps have also
kejves ceW henueskes 75% kes mLeeve hej $eCeoelee kes 60% eje Devegceesove keer been taken to reduce time to implement JLF decisions by
DeeJeMekelee keer Mele& ueieeles ner mecee kees kece kejves nsleg keoce GeS ieS nw~ stipulating the necessity of approval by only 60% of creditors
efoJeeuee SJeb MeesOeve De#ecelee mebefnlee kees ueeiet kejvee lJeefjle nes ieee nw Deewj by value as opposed to the earlier 75%. The Insolvency
and Bankruptcy Code is becoming operational fast and an
efJeefveeeceke mlej hej Ske efvejer#eCe meefceefle kee ieve Yeer efkeee ieee nw leeefke Oversight Committee has also been formed at the regulatory
yeQkej oyeeJeiemle DeeeqmleeeW kee meceeOeeve efve[jlee mes kej mekeW~ level to aid fearless resolution of stressed assets by bankers
6. oes hecegKe Ssmes cegs nQ pees ueieeleej mejkeej kee Oeeve DeHeveer Deesj veneR KeeRe 6. Two major issues which have somehow escaped attention
of successive governments but which merits a look are the
HeeS, Jes nQ yeQkeeW ceW ceeveJe mebmeeOeve keer eqmLeefle SJeb yees[& leLee heyebOeve kee Je=efe
state of human resources in banks and professionalization
o#eleekejCe (heesHesmeveeFuesMeve), efoJeeuee SJeb MeesOeve De#ecelee yeQeEkeie Ske Ssmee of Boards and management. Banking is an evergreen
4
(meoeyenej) #es$e nw pees ieefleMeerue JeeleeJejCe ceW keee& kejlee nw~ yeQkejeW kees area which operates under a dynamic environment.
Compensating bankers properly should be a major focus
efJeMes<ekej Jeefj mlejeW hej Gefele he mes heeflehete|le kejvee Ske hecegKe Oeeve efoSs area which needs to be addressed, especially at senior
peeves eesie #es$e nw efpemekee efvejekejCe nesvee eeefnS~ levels. Another challenge is replacement of experienced
superannuating personnel. Banks must also be permitted
DevegYeJeer Jeefe keer mesJeeefveJeefe hej Gmekes mLeeve - hej Gheege Jeefe keer to introduce new products. A beginning has, however, been
efveegefe Yeer Ske Deve egveewleer nw~ yeQkeeW kees veS Glheeo peejer kejves keer Devegceefle made in this regard by permitting banks to introduce interest
Yeer oer peeveer eeefnS~ neuee@befke yeQkeeW kees yeepe oj efJekeuhe Meg kejves keer rate options.
Devegceefle osles ngS Fme efoMee ceW MegDeele nes egkeer nw~ 7. However, amidst all these challenges, it is indeed
commendable that banks in India have been able to perform
7. Fve meye egveewefleee@b kes yeere en JeemleJe ceW heMebmeveere nw efke Yeejle ceW yeQke a fine balancing act between their social obligations and
Ske meblegefuele lejerkes mes meeceeefpeke oeefelJe kes efveJe&nve Deewj heeflemheOeea yeves staying competitive. It is noteworthy that no bank has posted
jnves ceW meHeue ngS nwb~ en Oeeve osves eesie nw efke efJee Je<e& 2017 ceW efkemeer operational loss during FY 2017. We have successfully
weathered two major financial crises as well which, however,
Yeer yeQke ves heefjeeueve neefve ope& veneR keer nw~ nceves oes iebYeerj efJeeere mebkeeW gripped seemingly infallible economies. The present
kee meHeueleehetJe&ke meecevee efkeee nQ, efpevekeer Jepen mes DeceesOe heleerle nesvesJeeueer challenges are only of a cyclical nature and we are expected
DeLe&JeJemLeeSb Yeer heYeeefJele ngF&~ Jele&ceeve egveewefleeeW kesJeue efmeefueef[^keue heke=efle to emerge unscathed from this scenario as well sooner than
keer nQ Deewj en Dehes#ee keer peeleer nw efke nce Fme heefjeqmLeefle mes efyevee efkemeer #eefle later.
kes MeerIe ner GYej kej DeeSbies~
peer. heeveeYeve G. Padmanabhan
5
heyebOe efveosMeke Deewj cegKe keee&heeueke DeefOekeejer kee JeeJe

Managing Director & CEOs Statement
efhee MesejOeejer Deewj efnleOeejke, Dear Shareholders & Stakeholders,

1. At the very outset, I extend a very warm welcome to each
1. Deehekes yeQke keer 21 JeeR Jeee|<eke Deece yewke ceW Deehe meye kee ceQ nee|oke mJeeiele
one of you to the 21st Annual General Meeting of your Bank.
kejlee ntB. Deehe peeveles ner nQ efke neue ner ceW ceQves heyebOe efveosMeke Deewj cegKe As you are all aware, I have only recently taken over as the
keee&heeueke DeefOekeejer kes he ceW keee&Yeej mebYeeuee nw~ nceves efheues Je<e& ceW MD & CEO of your Bank. We have significantly erased our
neefve kees keeHeer kece efkeee nw~ efJeefveeeceke Deewj mejkeej eje keer pee jner losses over the past year. Various initiatives by the Regulator
henue Deewj nceejs mecee|hele meHe meomeeW eje efkeS pee jns heeeme mes MeerIe ner and GOI as well as by our own dedicated staff will ensure a
keeeeheue DeJeMe nesieer~ ceQ men<e& Deehe kes mece#e 31 ceee&, 2017 kees meceehle turnaround as soon as possible. It gives me great pleasure to
place before you the annual report of your Bank for the year
efJeeere Je<e& keer Jeee|<eke efjhees& hemlegle kej jne ntB~ ended March 31, 2017.
2. cesje en ceevevee nw efke eefo keesF& yeele efveele nw, lees Jen nw heefjJele&ve~ nce eefo 2. I believe that if there is a constant, it is only change. It will
Deheves eejeW Deesj kes JeeleeJejCe hej ve]pej [eueW lees en mhe nesiee~ efJeosMeeW ceW Yeer be amply clear just by a cursory glance at the environment
nceeje DeeqmlelJe nw, Dele nce efJee kes heefjMe mes ner MegDeele kejles nQ~ oes around us. Since we have overseas presence as well, let us
start by observing at the global landscape. Massive changes
efJeeere kesveW ceW ye[s heefjJele&ve ngS nQ eLee et. Sme Deewj et. kes; hetJe&Jeleea ceeceues
have swept two leading financial centres - the U.S. and
ceW je^heefle kes efveJee&eve ceW Deeee&peveke heefjCeece heehle ngS Deewj otmeje yeskeefme the U.K.; the former due to the surprising outcome of her
kes heefjCeeceeW mes efIeje ngDee Lee~ Fmekes otjieeceer heYeeJe efYeVe osMeeW leke ngS nQ Presidential elections and the latter engulfed by the Brexit
Deewj nce Yeer Fmemes Detles veneR jns~ efYeVe #es$eeW ceW veerefleeeW kes meeLe-meeLe, meYeer result. This has had far reaching ramifications across several
DeLe&JeJemLeeDeeW ceW efJekeeme kee heefjMe Ske meceeve veneR nw~ et.Sme ves peveJejer countries and we are not immune to those. Apart from policies
mes ceee& keer DeJeefOe kes oewjeve Jeee|<eke mekeue Iejsuet Glheeo ceW 0.7% keer keceer on various sectoral fronts, growth outlook is not uniform
across economies. While the US has shown a decline to 0.7%
oMee&eer nw Deewj F&.et efkemeer hekeej mekeejelceke eqmLeefle yeveeS jKeves ceW meHeue annualized rate of GDP growth for January-March period, EU
jner~ peeheeve ceW DehemHeerefle nw Deewj eerve ceW efJekeeme oj Oeerceer jner Deewj Jen just manages to stay in the positive territory. Japan continues
7% mes kece ngF& nw, pees Jeeheke Mew[es yeQeEkeie mes iemle nw pees 220 Dejye [e@uej to face deflation while China has slowed down to below 7%,
nw~ et.Sme Hes[jue efjpeJe& ves heOeeve veerefleiele oj 25 yeerheerSme ye{eF& nw, peyeefke plagued as it is by a massive shadow banking system worth
F&et Deewj peeheeve ceW meWûe yeQke Fme nsleg Deefvegke nQ keeeWefke pees efJekeeme $ 220 billion. While the US Federal Reserve has raised the
key policy rate by 25 bps, central banks in EU and Japan
Gvnesves efYeVe heeslmeenveeW mes heehle keer nw Gmes Keesvee veneR eenles~ Fme heefjMe are reluctant for fear of losing whatever growth they have
ceW Yeejle kes efveJesMekeeW kees meJee&efOeke yeepe oj heehle nes jner nw, 10 Je<e& kes managed through stimulus measures. In this backdrop, India
yeWeceeke&, 6.76% heefleHeue os jne nw~ earns investors the highest rate of interest with our 10 year
benchmark yielding 6.76%.
3. Iejsuet DeLe&JeJemLee ieefle heke[ jner nw ...
3. Domestic economy gathers momentum..
Yeejleere DeLe&JeJemLee ves efheues leerve Je<eeX ceW uebyeer ueebie ueieeeer nw~ efkemeer Yeer Indian economy has undoubtedly leapfrogged over the past
6
cewees ceeveob[ hej ve]pej [eueW Deewj en eqieesej neslee nw~ mekeue Iejsuet Glheeo three years. Look at any macro parameter and it is visible.
GDP growth is set to touch 7.5% for FY 18; Current Account
keer efJekeeme oj efJeeere Je<e& 18 ceW 7.5% tves kees leweej nw Deewj eeuet Keeles
Deficit has been brought down to a shade below 1.5% from
keer Ieee 1.5% mes keg kece efkeee ieee nw, pees 2014 kes hetJe& 4% kes Ge the highs of 4% seen before 2014: Fiscal deficit is below
mlej hej Lee~ efJeeere Ieee 3.5% mes veeres nw : hele#e efJeosMeer efveJesMe (SHe [er 3.5%: Foreign Direct Investments (FDI) inflows are one of
DeeF&) keer DeeJeke meyemes DeefOeke osKeer ieF& nQ pees 43 Dejye [e@uej nQ : efJeosMeer the highest recorded ever at $ 43 billion: Foreign reserves
cege efjpeJe& meJee&efOeke osKeer ieF& nQ, 370 Dejye [e@uej nQ~ keejesyeej kejves are at an all-time high of $370 billion. The improvements in
ceW Deemeeveer mebyebOeer esCeer ceW nceeje mLeeve yesnlej ngDee nw Deewj heeflemheOee&lceke rankings under ease of doing business and Competitiveness
Indices have been cited often and it would be redundant to
ceeveob[ kee GuuesKe Dekemej efkeee ieee nw Deewj eneB Gmekee efpee kejvee dwell upon that here. A key success factor is the tremendous
efvejLe&ke nw~ meHeuelee kee Ske hecegKe keejCe nw jepeveefeke mebyebOeeW ceW megOeej strides that have been achieved in diplomatic outreach
nsleg efkeS ieS Deefleye=nle heeeme efpemekes HeuemJehe nceves Deee|Leke ueeYe heehle which in turn translates into economic gains. Amidst all this,
efkeS nQ~ Fve meyekes yeere nceves efpeve hecegKe mecemeeDeeW kee meecevee Yeer efkeee Jes slow capital formation, low capacity utilization by industry,
nQ Oeercee hetbpeer efvecee&Ce, Geesie eje #ecelee kee kece Gheeesie, jes]peieej me=peve Deewj employment generation and the twin balance sheet problem
(banks and corporates) are the major sticking points. Efforts
oesnjer legueve he$e mecemee (yeQke SJeb kee@jheesjs)~ Fve mecemeeDeeW kee meceeOeeve are earnestly underway to address these issues on a war
{tb{ves nsleg eg mlej hej Yejmeke heelve efkeS pee jns nQ~ footing.
4. yeQeEkeie #es$e ceW ye[er mebYeeJeveees nQ .... 4. Banking sector holds great promise.
Coming to the banking sector, the macro scenario is
yeQeEkeie #es$e kee heefjMe hetJe& Je<eeX keer Dehes#ee keeHeer efYeVe nw~ yeQke $eCe
somewhat different from what it used to be a couple of
efJekeeme oj 8.7% kes Ssefleneefmeke efveeueer oj hej nw Deewj Glheeo #es$e kees years before. Bank credit growth is at a historic low of 8.7%
$eCe ceW 1.9% keer keceer Deeeer nw peyeefke efJeeere Je<e& 16 ceW 2.2% keer Je=ef with credit to manufacturing segment showing a decline of
Leer~ meeJe&peefveke #es$e kes yeQkeeW keer $eCe #es$e ceW efnmmesoejer keeHeer Ie ieF& nw, 1.9% vis--vis a growth of 2.2% during FY 16. Public Sector
Gvekeer efnmmesoejer efJeeere Je<e& 17 ceW 71.8% Leer peyeefke efJeeere Je<e& 15 ceW Banks have lost significant market share with their share in
en 77.8% Leer~ en Geesie mlej hej kece #ecelee kee Gheeesie Deewj $egefhetCe& credit at 71.8% during FY 17 compared to 77.8% during FY
2015. This may be attributed to low capacity utilization at the
DeeeqmleeeW kes keejCe Yeer nw~ mekeue Iejsuet Glheeo kes Devegheele Deewmeleve yeQke industry level and also to delinquency in assets. Gross NPA
mlej hej ye{s nQ Deewj meeJe&peefveke #es$e kes yeQkeeW ceW efheues Je<e& keer leguevee ceW neefve ratios have increased though at the aggregate bank level and
keeHeer kece ngF& nw~ meeJe&peefveke #es$e kes yeQkeeW ves Ske mecetn kes he ceW Fme Je<e& across public sector banks losses have declined significantly
Yeer neefve oMee&F& nw~ over the previous year. PSBs as a group, however, continued
to post losses this year as well.
5. efJecegerkejCe hej efJeeej kejvee eneB heemebefieke nesiee~ Fmemes lejuelee DeefOeke
5. It would be pertinent to dwell upon the demonetization issue.
nes ieF&, yee@v[ heefleHeue ceW Je=ef ngF& Deewj ScemeerSueDeej kece ngF& nw~ Je<e& kes This led to a liquidity surplus scenario and bond yields as
oewjeve Ske Je<e& keer yeQke pecee oj 7-7.5% keer oj mes 6.5-7% ngF& nw~ well as MCLRs declined. During the year one-year bank
ScemeerSueDeej 100-110 yeer heer Sme kece ngF& nw~ kece yeepe ojeW kes keejCe deposit rate declined from the range of 7-7.5% to 6.5-7%.
Kegoje $eCe ceW les]peer mes Je=ef ngF& nw peyeefke yeepe keer Deee ceW Je=ef Deeweesefieke MCLRs declined by 100-110 bps. Moderation in lending
mlej hej veieCe Leer~ rates translated into faster growth in retail lending though
interest income showed only muted growth at the industry
6. ceW eneB Fme leLe hej ]peesj osvee eentBiee efke yeQke kes keee&efve<heeove kee level.
cetueebkeve kejles Jee nceW efveJeue ueeYe mes peg[s pegvetve kees leeievee nesiee 6. I wish to state here that while assessing bank performance,
Deewj heefjeeueve ueeYe kees cetue ceeheob[ ceevevee nesiee~ Deeweesefieke mlej hej we must shed our obsession with net profit and watch
meeJe&peefveke #es$e yeQkeeW meefnle meYeer yeQkeeW ves efceuekej meYeer ves heefjeeueve ueeYe operating profit as the key metric. Needless to mention, at
ceW Deer Je=ef oMee&F& nw~ en yeQke kes ceeceues ceW Yeer mener nw~ efveJeue neefve the industry level, all banks including PSBs have showed
good growth in operating profit. The same holds true for Bank
kee mebyebOe Ge heeJeOeeve mes nw pees eeere #es$eeW mes mecye nesves kes keejCe
as well. The net loss is attributable to higher provisioning
nw efpevekes YeefJe<e ceW yeoueves keer #ecelee nw~ en GuuesKeveere nw efke Jeeheke necessitated on account of exposure to cyclical sectors
ceOemLelee mebyebOeer ueeiele pees meeceeefpeke yeeOeeleeDeeW kes keejCe nw, Fmekes which has the potential for a turnaround in the future. It is
yeeJepeto yeQke heefjeeueve mlej hej ueeYe oMee& jns nQ~ en Ssmee leLe nw efpemes remarkable that despite incurring huge intermediation costs
efYeVe cebeeW hej Gpeeiej veneR efkeee ieee nw~ en kesJeue keg mecee keer yeele on account of our social obligations, banks continue to post
nw efpemekes heeele nceeje mechetCe& keeeekeuhe nesiee~ peye en mebkeiemle #es$e profits at the operating level. This is something which is not
adequately highlighted at various fora. It is only a matter of
mebke mes Gyejkej efvekeuesiee~ time before which we post an absolute turnaround when the
7. en cetuele efYeVe henueeW eje hetefjle efkeee peeSiee~ efoJeeefueee Deewj MeesOeve troubled sectors come out of the woods.
De#ecelee mebefnlee Deheves JeeJeneefjke mJehe ceW les]peer mes yeouee pee jne nw~ Fmes 7. This will be complemented by various initiatives on the
hetjer #ecelee leke Gheeesie ceW ueeves kes efueS keg mecee ueiesiee, FmeceW heefMeef#ele ground. The Insolvency and Bankruptcy Code is evolving
keee|ceke, mebYeej leb$e, Deewj Deemetevee GheeesefieleeDeeW kees mLeeefhele kejvee into its practical application at a very fast pace. However,
its full potential is still a few years away due to the need
DeeJeMeke nw~ Fme oewjeve DeejyeerDeeF& keg keoceeW kes meeLe Deeee nw efpememes pes for trained personnel, logistics and the need to set up
Sue SHe kes ceeceueeW kee efveheeve les]peer mes efkeee pee mekes Deewj efvejer#eCe meefceefle information utilities .Meanwhile, the RBI has come out with
7
heCeeueer pees yeQkejeW kees efve[j neskej oyeeJeiemle DeeeqmleeeW kee meceeOeeve kejves measures aimed at faster resolution of JLF cases and the
Oversight Committee mechanism which aids bankers in
ceW meneelee kejleer nw~ Fmes neue ceW mebmeo eje heeefjle SveheerS DeOeeosMe kees
fearless resolution of stressed assets. This has to be seen
heefjeeueve ceW ueeves nsleg efkeS ieS lJeefjle Gheee kes he ceW osKee peevee eeefnS~ as a swift measure to operationalize the NPA Ordinance
8. Deehekes yeQke kes keee&evf e<heeove kees Ghejese GYejles heefjMe kes meboYe& ceW osKevee enacted recently by the Parliament.
eeefnS~ meceehle efJeeere Je<e& kes efJeeere leLe DeeMeepeveke Les.Deehekes yeQke keer efveJeue 8. The performance of your bank also has to be viewed against
neefve leerve iegvee kece ngF& nw~ DeeeqmleeeW keer iegCeJeee eqmLej ngF& nw Deewj Iejsuet mlej hej the above unfolding landscape. The financials for the just
ceee|peve ceW megOeej ngDee nw~ Deehekes yeQke ves heefjeeueve ueeYe ceW 61.25% keer Je=e f concluded year were promising. Your bank has shown a
three fold reduction in net loss. Asset quality has stabilized
oMee&F& nw pees Jele&ceeve heefjJele&veMeerue heefjeqmLeeeW ceW Ske GuuesKeveere GheueeqyOe nw~ and margins at the domestic level have improved. Your bank
9. Fme heefjMe ceW 31 ceee& 2017 kees meceehle Je<e& keer efJemle=le efJeeere eqmLeefle has shown a growth of 61.25% in operating profit which is
men<e& hemlegle kej jne ntB~ Deehekes yeQke ves keF& hecegKe hewceeveeW hej GuuesKeveere not a mean achievement during these volatile times.
GheueeqyOeeeb neefmeue keer nQ~ 9. With this backdrop I have great pleasure in presenting before
you the detailed financials for the year ended 31 March 2017.
10. yeQke kee keee&efve<heeove Your Bank has achieved impressive strides under several
key parameters.
l Deehekes yeQke kee Jewefeke keejesyeej eLee 31.03.2017 kees
` 933,820 kejes[ jne ~ 10. BANKS PERFORMANCE
l Deehekes yeQke keer kece ueeiele keer peceejeefMeeeW ceW Je<e&-oj-Je<e& 30.24% Your Bank posted an overall Global Business of the
keer Je=e
f ngF& nw Deewj Iejsuet peceejeefMeeeW ceW Gmekeer efnmmesoej pees ceee& Bank stood at ` 933, 820 crore as on March 31, 2017.
2016 ceW 34.18% Leer ye{ kej ceee&, 2017 ceW 39.84% nes ieF&~ Your Banks Low Cost Deposits (CASA) grew by
30.24% YoY and its share in Domestic deposits
l mekeue Deefiece Je<e&-oj-Je<e& 3.18% SJeb efleceener-oj-efleceener 1.75% improved from 34.18% in March 2016 to 39.84% in
Je=ef kes meeLe ` 393,788 kejes[ hej nQ~ March 2017.
l efjsue eespeveeye $eCe Je<e&-oj-Je<e& 10.63% Je=ef kes meeLe eLee 31 The Gross Advances at ` 393,788 crore, grew by
ceee&, 2017 kees `41,793 kejes[ hej jns~ kegue Iejsuet DeefieceeW 3.18% YoY and 1.75% QoQ.
ceW efjsue $eCeeW keer efnmmesoejer pees ceee&, 2016 ceW 14% Leer ye{kej Retail schematic Loans increased by 10.63% YoY and
ceee&, 2017 ceW 15% nes ieF&~ stood at Rs 41,793 crore as on March 31, 2017. Retail
Loans share in Total Domestic Advances increased
l heeLeefcekelee #es$e Deefiece ` 113,027 kejes[ hej jns pees SSveyeermeer kee YoY, from 14% in March 2016 to 15% in March 2017.
40.47% nw, ke=ef<e Deefiece ` 54,303 kejes[ hej jns pees SSveyeermeer Priority Sector advances stood at ` 113,027 crore
kee 19% nw~ which constitutes 40.47% of ANBC. Agriculture
l yeQke keer kegue ceereeoer peceejeefMeeeW ceW ` 1 kejes[ SJeb Gmemes kece keer advances were Rs 54,303 crore forming 19% of
efjsue ceereeoer peceejeefMeeeW keer efnmmesoejer 76% nw~ ANBC.
The share of Retail Time Deposits of `1 crore and
l yeQke kee Jewefeke mekeue SveheerS Devegheele pees efomebyej 2016 ceW less constitutes 76% of Banks total time deposits.
13.38% Lee eefceke he mes Ie kej eLee 31 ceee&, 2017 kees
Banks Global Gross NPA ratio declined sequentially
13.22% nes ieee. Jewefeke efveJeue SveheerS Devegheele pees 31 efomebyej, and was 13.22% as on March 31, 2017 as against
2016 kees 7.09% ee Iekej Deye 6.90% nes ieee nw~ 13.38% as on December 2016. Global Net NPA ratio
l heeJeOeeve keJejspe Devegheele pees ceee&, 2016 ces 51.14% Lee megOejkej declined to 6.90% as against 7.09% on December 31,
ceee&, 2017 ceW 61.47% nes ieee~ 2016.
The Provision Coverage Ratio improved from 51.14%
l yeQke kee heefjeeueve ueeYe pees 31 ceee&, 2016 kees ` 6,036 kejes[ Lee in March 2016 to 61.47% in March 2017.
Je<e&-oj-Je<e& 61.25% Je=e f kes meeLe kes ` 9,733 kejes[ nes ieee~
The Banks Operating Profit as on March 31, 2017 is
l yeQke ves efJeeere Je<e& 2016-17 kes efueS `-1558 kejes[ kes kej ` 9,733 crore as against ` 6,036 crore as on March
heeele ueeYe keer Iees<eCee keer nw, peyeefke efJeiele Je<e& Fmeer DeJeefOe kes 31, 2016 showing YoY growth of 61.25%.
efueS kej heeele ueeYe ` -6,089 kejes[ Lee~ Fme hekeej yeQke ves neefve The Bank declared PAT of ` -1,558 crore in FY2016-
kees 74.41% kece efkeee nw~ 17 as against ` -6,089 crore PAT for corresponding
period last year, reduced the loss by 74.41%.
l efveJeue yeepe Deee (NII) pees efJeeere Je<e& 2015-16 kes oewjeve
`11,725 kejes[ Lee Je<e&-oj-Je<e& 0.87% Je=ef kes meeLe NII during FY 2016-17 has improved to ` 11,826 crore
as compared to ` 11,725 crore in FY 2015-16, an
` 11,826 kejes[ nes ieee nw~ increase of 0.87% YoY.
l Iejsuet heefjeeueveeW hej efveJeue yeepe ceee|peve (NIM) pees efJeeere Je<e& Net Interest Margin (NIM) on domestic operations has
2015-16 ceW 2.50% Lee, megOejkej efJeeere Je<e& 2016-17 ceW improved from 2.50% in FY 2015-16 to 2.60% in FY
2.60% nes ieee~ efJeeere Je<e& 2016-17 kes efueS efJeosMeer heefjeeueveeW 2016-17. NIM on overseas operations was 1.25% for
hej efveJeue yeepe ceee|peve 1.25% Lee~ meceie he ceW Jewefeke SveDeeF&Sce FY 2016-17. Overall the global NIM has improved to
2.20% in FY 2016-17 from 2.11% in FY 2015-16.
pees efJeeere Je<e& 2015-16 ces 2.11% Lee megOejkej efJeeere Je<e&
2016-17 ces 2.20% nes ieee~ Non-Interest Income during FY 2016-17 has improved
8
l iewj yeepe Deee pees efJeeere Je<e& 2015-16 ceW ` 3,653 kejes[ Lee megOejkej to ` 6,772 crore as compared to ` 3,653 crore in FY
Je<e&-oj-Je<e& 85% keer Je=ef kes meeLe ` 6,772 kejes[ nes ieee~ 2015-16 increase of 85% YoY.
l yeQke kee heefjeeueve ueeYe pees efJeeere Je<e& 2015-16 keer eewLeer efleceener The Banks Operating Profit for Q4 2016-17 is ` 3,127
ceW ` 1464 kejes[ Lee Je<e&-oj-Je<e& 113% Je=ef kes meeLe `3,127 crore as against ` 1,464 crore as on Q4 2015-16
kejes[ nes ieee~ showing YoY growth of 113%.
l yeQke ves efJeeere Je<e& 2016-17 keer eewLeer efleceener kes efueS `-1,046 The Bank declared PAT of ` -1,046 crore in Q4-
FY2016-17 as against ` -3,587 crore PAT for
kejes[ kee kej heeele ueeYe (PAT) Ieesef<ele efkeee nw pees efke efheues corresponding period last year, reduced loss by 71%.
Je<e& Fmeer DeJeefOe kes efueS ` -3,587 kejes[ Lee~ Fme hekeej yeQke ves
NII in Q4FY 2016-17 has improved to ` 3,469 crore
neefve kees 71% kece efkeee nw~ as compared to ` 3,187 crore in Q4FY 2015-16, an
l efveJeue yeepe Deee (NII) pees efJeeere Je<e& 2015-16 keer eewLeer efleceener ceW increase of 9% YoY.
` 3,187 kejes[ Leer megOejkej Je<e&-oj-Je<e& 9% Je=e f kes meeLe efJeeere Net Interest Margin (NIM) on domestic operations has
Je<e& 2016-17 keer eewLeer efleceener ceW ` 3,469 kejes[ nes ieeer~ improved to 2.80% in Q4-FY 2016-17 from 2.43% in
l Iejsuet heefjeeueveeW hej efveJeue yeepe ceee|peve (NIM) pees efJeeere Je<e& Q4-FY 2016-17. NIM on overseas operations was
1.31% for Q4 FY 2016-17. Overall the global NIM has
2015-16 keer eewLeer efleceener ceW 2.43% Lee megOejkej efJeeere Je<e& improved to 2.39% in Q4 FY 2016-17 from 2.06% in
2016-17 keer eewLeer efleceener ceW 2.80% nes ieee~ efJeeere Je<e& Q4 FY 2015-16.
2016-17 keer eewLeer efleceener nsleg efJeosMeer heefjeeueveeW hej efveJeue yeepe Non-Interest Income in Q4-FY 2016-17 has improved
ceee|peve 1.31% Lee~ meceie he ceW Jewefeke SveDeeF&Sce pees efJeeere Je<e& to ` 1,754 crore as compared to ` 884 crore in Q4-FY
2015-16 keer eewLeer efleceener ceW 2.06% Lee megOejkej efJeeere Je<e& 2015-16 increase of 98% YoY.
2016-17 keer eewLeer efleceener ceW 2.39% nes ieee nw~ The CRAR on solo basis (Basel III) is 12.14% as on
l iewj yeepe Deee pees efJeeere Je<e& 2015-16 keer eewLeer efleceener ceW `884 March 31, 2017 and improved from 12.01% as on
kejes[ Leer Je<e&-oj-Je<e& 98% keer Je=e f kes meeLe megOejkej efJeeere Je<e& March 31, 2016. The Tier-I Capital forms 8.90% and
Tier -II Capital is 3.24%.
2016-17 keer eewLeer efleceener ceW ` 1,754 kejes[ nes ieF&~
Debit cards base increased to 471.49 lakh as on
l meesuees DeeOeej (yeemesue III) hej meerDeejSDeej pees eLee 31 ceee&, 2016 March 31, 2017 from 352.72 lakh as on March 31,
kees 12.01% Lee megOejkej eLee 31 ceee&, 2017 kees 12.14% nes 2016.
ieee, FmeceW efej-I hetpb eer 8.90% Deewj efej-II hetpb eer 3.24% nw~ Internet Banking users (Retail) increased to 40.68 lakh
l [sefye kee[& DeeOeej pees eLee 31 ceee&, 2016 kees 352.72 ueeKe as on March 31, 2017 from 33.81 lakh as on March 31,
Lee ye{kej eLee 31 ceee&, 2017 kees 471.49 ueeKe nes ieee~ 2016.
l Fvjves yeQekE eie etpej (efjsue) keer mebKee pees eLee 31 ceee&, 2016 kees Mobile Banking users increased to 1.51 lakh as on
March 31, 2017 from 1.22 lakh as on March 31, 2016.
33.81 ueeKe keer ye{kej eLee 31 ceee&, 2017 kees 40.68 ueeKe nes ieF&~
11. I wish to place on record the valuable contribution made
l ceesyeeFue yeQeEkeie etpejeW keer mebKee pees eLee 31 ceee&, 2016 kees
by the directors on your Banks Board including those who
1.22 ueeKe Leer ye{kej eLee 31 ceee&, 2017 kees 1.51 ueeKe nes ieF&~ have demitted office during FY2017 viz. Shri S S Barik RBI
11. ceQ Deehekes yeQke kes efveosMeke ceb[ue kes Gve meYeer efveosMekeeW kes yengcetue eesieoeve Nominee Director, Ms Anna Roy Government Nominee
nsleg Gvekes heelf e DeeYeej heke kejlee ntB pees efJeeere Je<e& 2017 kes oewjeve heo mes Director, Shri B P Sharma Executive Director, Shri R P
Marathe Executive Director, Shri R L Bishnoi Part time
efveJe=e ngS, eLee - eer Sme.Sme. yeejerke-DeejyeerDeeF& veeefceleer efveosMeke, eerceleer Non Official Director. The Bank also thanks the Government
Ssvee je@e- mejkeejer veeefceleer efveosMeke, eer efye.heer. Mecee&, keee&heeueke efveosMeke, of India, Reserve Bank of India, SEBI and other regulatory
eer Deej.heer.cejes, keee&heeueke efveosMeke, [e@ Deej.Sue. efyeMveesF& - DebMekeeefueke authorities, who have provided excellent support and valuable
iewj-mejkeejer efveosMeke~ yeQke kees Yeejle mejkeej, Yeejleere efjp] eJe& yeQke, mesyeer Deewj guidance. On behalf of the Bank and on my personal behalf
Deve efJeefveeeceke heeefOekejCeeW mes Gece meneesie Deewj cetueeJeeve eesieoeve efceuelee jne I would like to thank our Business Associates, Customers,
Shareholders and Stakeholders, Financial Institutions
nw efpemekes efueS yeQke Gvekes heelf e DeeYeejer nw~ ceQ, yeQke keer Deesj mes leLee Deheveer Deesj and Correspondent Banks for their trust, faith and active
mes Deheves keejesyeejer meneeseif eeeW, ieenkeeW, MesejOeejkeeW Deewj mskeOeejkeeW, efJeeere association and look forward for their continued patronage,
mebmLeeDeeW Deewj heelf eefveefOe yeQkeeW kes nceejs heelf e efJeeeme, Yejesmes Deewj meefee meneesie guidance and support. Last, but not the least, I also place on
nsleg Gvekes heelf e DeeYeej heke kejlee ntB Deewj Gvekes melele mebj#eCe, ceeie&oMe&ve SJeb record my appreciation for the sincere and unstinted efforts
meneesie keer keecevee kejlee nt~B Deble ceW ceQ Deheves heelf eye meHe meomeeW kes F&ceeveoej put in by our committed staff members.
Deewj efveekehetCe& heeemeeW keer mejenvee kejlee nt~B
With warm regards,
MegYekeeceveeDeeW meefnle,
Dinabandu Mohapatra
oerveyebOeg ceesnehee$ee Managing Director & CEO
heyebOe efveosMeke Deewj cegKe keee&heeueke DeefOekeejer
9
efveosMeke efjhees&
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efJeJejCe Deewj vekeo heJeen efJeJejCe kes meeLe Jeee|<eke efjhees& men<e& hemlegle kejlee nw~ 2016-17
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Je=ef (%)
keee&efve<heeove efveJeue yeepe Deee 11,724 11,826 0.87
Iejsuet keejesyeej iewj-yeepe Deee 3,653 6,772 85.38
keemee peceejeefMeeeW ceW Je<e&-oj-Je<e& DeeOeej hej 30.24% keer Je=e f ngF,& Smeyeer heefjeeueve Jee 9,341 8,866 -5.09
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31.03.2016 kees 34.18% Leer, megOejkej 31.03.2017 kees 39.84% nes ieF&~ efveJeue ueeYe -6089 -1558 74.41
heefle Mesej Deee (`) -83.01 -15.72 81.06
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` 4,23,457 kejes[ nes ieF&~ FeqkeJeer hej heefleHeue (%) -26.10 -7.78
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` 2,85,725 kejes[ nes ieS~
hecegKe efJeeere Devegheele veeres hemlegle efkeS ieS nQ
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meceeeesefpele efveJeue yeQke $eCe ceW ke=ef<e $eCe keer efnmmesoejer 19.44% nw~
ceeveoC[ 2015-16 2016-17
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Deefiece hej heefleHeue 8.28 7.98
ye{kej ` 41,793 kejes[ nes ieS~
efveJesMe hej heefleHeue 7.81 7.58
meceie he ceW, Iesjuet keejesyeej ceW 9.80% keer Je=ef ngF& nw Deewj efJeeere Je<e&
efveefOeeeW hej heefleHeue 6.87 6.41
2016-17 kes oewjeve ` 6,45,888 kejes[ mes ye{kej ` 7,09,183 kejes[
hej hengBe ieee nw~ pecee jeefMeeeW keer ueeiele 5.25 4.84
efveefOeeeW keer ueeiele 4.95 4.48
efJeosMeer keejesyeej : efveJeue yeepe ceee|peve 2.11 2.20
efheues Je<e& kes 2.87% keer keceer keer leguevee ceW efJeeere Je<e& 2016-17 kes heefjeeueve JeeeW keer leguevee ceW iewj 39.10 76.38
oewjeve efJeosMeer keejesyeej ceW 9.70% keer keceer DeeF& nw~ yeepe Deee
Jewefeke keejesyeej : Deewmele keee&Meerue efveefOe keer leguevee ceW 0.57 1.03
Deve Deee
Jewefeke keejesyeej ceW efheues Je<e& keer 5.19% keer keceer DeeF& Leer Gmekeer
Deewmele keee&Meerue efveefOe keer leguevee ceW 1.54 1.45
leguevee ceW efJeeere Je<e& 2016-17 kes oewjeve GmeceW 4.38% keer Je=ef ngF& nw~ heefjeeueve Jee
kegue keejesyeej efcee (pecee+Deefiece) `39,153 kejes[ keer Je=ef kes meeLe
Deewmele keee&Meerue efveefOe keer leguevee ceW 0.88 0.88
` 9,33,820 kejes[ hej hengBe ieF& nw~
meHe Jee
kegue peceejeefMeeeb 5.27% Je=ef kes meeLe ` 5,40,032 kejes[ hej jneR~ Deewmele keee&Meerue efveefOe keer leguevee ceW 0.66 0.57
Deefiece 3.18% Je=ef kes meeLe ` 3,93,788 kejes[ hej jns~ Deve heefjeeueve Jee
Deeeqmle Gheeesie Devegheele 0.99 1.59
efJeeere ceeveoC[ :
kegue Deee keer leguevee ceW iewj-yeepe 8.04 14.70
heefjeeueve ueeYe ` 9,733 kejes[ Deewj efveJeue neefve ` 1,558 kejes[~ Deee
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10.25% keer leguevee ceW 12.14% jne~ Deee
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hej jner ~ keejesyeej henue:
heefle Mesej yener cetue ` 188.62 nw ~ Fkee@vee@efceke eFcme eje heerSmeet Jeie& ceW yeQke Dee@]He Fbef[ee kees otmeje meyemes
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eLee 31.03.2017 kees efveJeue SveheerS Devegheele 6.90% jne~ efJeeere Je<e& 2015-16 kes efueS DeeF&[erDeejyeerer yeQeEkeie skeveeuee@peer SkemeueWme
Je<e& 2016-17 kes efueS yeQke kes efJeeere keee&efve<heeove kee meb#eshe ceW Deeies efoee SJee[& ceW ye[s yeQkeeW ceW DeeF&.er. Fkees efmemce heyebOeve kes efueS yeQke kees meJe&es
ieee nw~ yeQke kee hegjmkeej heehle ngDee~
10
efJeeere Je<e& 2015-16 kes efueS DeeF&[erDeejyeerer yeQeEkeie skeveeuee@peer SkemeueWme efveosMeke efpeccesoejer yeeeve
SJee[& ceW ye[s yeQkeeW ceW Fueskeê@efveke Yegieleeve kes efueS yeQke ves meJe&es yeQke kee
hegjmkeej heehle efkeee~ efveosMeke hegeq kejles nQ efke ceee& 31, 2017 kees meceehle Je<e& kes efueS Jeee|<eke KeeleeW kees
leweej kejves ceW;
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heLece hegjmkeej, jepeYee<ee efJeYeeie, ie=n ceb$eeuee~ 2) Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej yeveeF& ieF& uesKeebkeve veerefle kee
meowJe heeueve efkeee peelee nw~ Gefele SJeb efJeJeskehetCe& efveCe&e SJeb Deekeueve efkeS
hetBpeer ieS leeefke efJeeere Je<e& kes Deble ceW yeQke keer eqmLeefle kes mebyebOe ceW leLee 31 ceee&,
Je<e& kes oewjeve heefle Mesej ` 110.89 kes cetue hej 12,06,60,113 vees 2017 kees meceehle Je<e& nsleg yeQke kes ueeYe neefve Keeles kes yeejs ceW mener SJeb Gefele
FeqkeJeer Mesej Yeejle mejkeej kees peejer kej yeQke ves .1338 kejes[ heehle eqkeesCe hemlegle efkeee pee mekes;
efkees~ 3) yeQke keer DeeeqmleeeW keer megj#ee kes efueS SJeb OeesKeeOe[er Deewj Deve
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DeeJesove Oeve kes ceo ceW Yeejleere peerJeve yeercee mes .221.92 kejes[ leLee Yeejle yeQkeeW hej ueeiet keevetveeW kes Deveghe heee&hle uesKee efjkee[eX kes jKejKeeJe kes efueS
mejkeej mes mes .1500 kejes[ Yeer heehle efkees~ Gefele SJeb Gheege meeJeOeeveer jKeer peeleer nw;
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kes ceeOece mes leLee . 2500 kejes[ keer jeefMe efej 2 yee@C[ kes ceeOece mes 5) yeQke eje DevegmejCe keer peevesJeeueer Deebleefjke efJeeere efveeb$eCe heCeeueer kees
Gieener keer~ es yee@C[ me@ke SkemeeWpe hej meteerye nQ~ mLeeefhele efkeee ieee nw Deewj en efke Ssmes Deebleefjke efJeeere efveeb$eCe heee&hle nQ
hetBpeer heee&hlelee Deewj heYeeJeer he mes heefjeeueve ceW nQ;
yeemesue III HesceJeke& kes Devegmeej yeQke kee hetBpeer heee&hlelee Devegheele 12.14% nw 6) mecemle ueeiet keevetveeW kes heeJeOeeveeW kes Devegheeueve kees megefveeqele kejves kes efueS
pees 10.25% keer efJeefveeeceke DeeJeMekeleeDeeW mes peeoe nw~ Gefele JeJemLee yeveeeer ieeer nw Deewj en efke Ssmeer JeJemLee heee&hle nw Deewj
heYeeJeer he mes heefjeeueve ceW nw~
hetBpeer heee&hlelee kee efJeJejCe Fme hekeej nw (yeemesue III) :-
(. kejes[ ceW)
yeemesue - III
31.03.2016 31.03.2017
efJeJejCe
jeefMemeerDeejSDeej meerDeejSDeej jeefMemeerDeejSDeej meerDeejSDeej
(%) (%) (%) (%)
meerF&er 1 hetBpeer 27,385 7.97 24,857 7.17
Deefleefje efej - 3,662 1.06 6,009 1.73
1 hetBpeer
efej - 1 hetBpeer 31,047 9.03 30,866 8.90
efej - 2 hetBpeer 10,242 2.98 11,216 3.24
kegue hetBpeer 41,289 12.01 42,082 12.14
peesefKece Yeeefjle 3,43,754 3,46,611
DeeeqmleeeB
11
DIRECTORS REPORT
The Board of Directors have pleasure in presenting the The Financial performance of the Bank for the year 2016-17
Banks Annual Report along with the audited statement of is summarised below:
accounts and the cash flow statement for the year ended 31 st
(Amount in crore)
March 2017.
Growth
Performance: Particulars 2015-16 2016-17
(%)
Domestic Business: Net Interest Income 11,724 11,826 0.87
CASA deposits increased by 30.24% on Y-O-Y, SB
Non-Interest Income 3,653 6,772 85.38
deposits grew by 31.92% and CD by 20.86%. Share
of low cost deposits (CASA), in domestic deposits Operating Expenses 9,341 8,866 -5.09
improved from 34.18% as on 31-03-2016 to 39.84% as
Operating Profit 6,036 9,733 61.25
on 31.03.2017.
Provisions / Contingencies 12,125 11,291 -6.88
Domestic deposits increased by 12.23% from `3,77,309
crore to ` 4,23,457 crore. Net Profit -6089 -1558 74.41
Earnings per share (`) -83.01 -15.72 81.06
Advances registered a growth of 6.38% from `2,68,579
crore to ` 2,85,725 crore. Book Value per share (`) 246.82 188.62 -23.58
Priority Sector lending constituted 40.47% of Adjusted Net Return on Equity (%) -26.10 -7.78
Bank Credit and the share of Agricultural Credit to Adjusted Return on Average Assets (%) -0.94 -0.24
Net Bank Credit was 19.44%.
Schematic Retail Credit grew by 10.63% from Rs 37,777 Key Financial Ratios are presented below
crore to Rs 41,793 crore. (Percentage) (%)
Overall, Domestic business has grown by 9.80% from Parameters 2015-16 2016-17
` 6,45,888 crore to ` 7,09,183 crore during FY 2016-17. Yield on Advances 8.28 7.98
Yield on Investment 7.81 7.58
Overseas Business:
Yield on funds 6.87 6.41
Overseas business has de-grown by 9.70% during
Cost of Deposits 5.25 4.84
FY 2016-17 compared to last year de-growth of 2.87%.
Cost of funds 4.95 4.48
Global Business: Net Interest Margin 2.11 2.20
Global business has grown by 4.38% during FY 2016-17 Non-Interest Income to 39.10 76.38
compared to last year de-growth of 5.19%. Total Business Operating Expenses
mix (Deposits + Advances) reached at ` 9,33,820 crore, a Other Income to Average 0.57 1.03
growth of ` 39,153 crore. Working Fund
Operating Expenses to Average 1.54 1.45
Total deposits increased by 5.27% to ` 5,40,032 crore.
Working Fund
Advances increased by 3.18% to ` 3,93,788 crore. Staff Expenses to Average 0.88 0.88
Working Fund
Financial Parameters: Other Operating Exp. to 0.66 0.57
Operating profit ` 9,733 crore and Net loss ` 1,558 crore. Average working Fund
Capital Adequacy Ratio at 12.14% as against 10.25% Asset Utilization Ratio 0.99 1.59
prescribed by RBI (under Basel III). Non-Interest Income to Total 8.04 14.70
Income
Net Worth at `19,907 crore, declined by (1.31%) over
Non-Interest Income to Net 23.75 36.41
March 2016.
Income
Book value per share `188.62. Cost to Net Income Ratio 55.72 47.67
Gross NPA ratio at 13.22% as on 31.03.2017. Business Initiatives:
Bank of India has been ranked as the 2nd Most Trusted Bank
Net NPA ratio at 6.90% as on 31.03.2017. in the PSU Bank category by Economic Times.
Bank awarded as Best Bank for Managing IT Ecosystem
12
among Large Banks in IDRBT Banking Technology DIRECTORS RESPONSIBILITY STATEMENT:

Excellence Awards for FY 2015-16 The Directors confirm that in the preparation of the annual
Bank received the Best Bank Award for Electronic accounts for the year ended March 31, 2017:
Payments among Large Banks from IDRBT Banking
a) The applicable accounting standards have been followed
Technology Excellence Awards for FY 2015-16,
along with proper explanation relating to material departures,
In-house Magazine Taarangan conferred with International if any,
award for Best In-house Magazine 7th CMO Asia Award at
b) The accounting policies framed in accordance with the
Singapore.
guidelines of the Reserve Bank of India were consistently
jepeYee<ee - ie=nceb$eeuee Yeejle mejkeej kee je<^Heefle mecceeve - jepeYee<ee efkeefle& HeLece applied. Reasonable and prudent judgments and estimates
Hegjmkeej - `Ke' #es$e. were made so as to give a true and fair view of the state of
affairs of the Bank at the end of the financial year and of
Capital the profit and loss of the Bank for the year ended March 31,
2017,
During the year Bank has reised `1338 crore by issue of
12,06,60,113 fresh equity shares to Government of India at the c) Proper and sufficient care for the maintenance of adequate
price ` 110.89 per share. accounting records in accordance with the provisions of
applicable laws governing banks in India for safeguarding
The Bank has also received `1500 crore from Government of the assets of the Bank and for preventing and detecting fraud
India and `221.92 crore from Life Insurance Corporation of and other irregularities,
India towards share application money for subscription of equity
share on preferential basis. The same is treated as CET-1 d) Annual accounts have been prepared on a going concern
Capital for CRAR purpose on 31.03.2017 in accordance with RBI basis,
circulars. e) Internal financial controls system to be followed by the Bank
were laid down and that such internal financial controls are
During the year Bank has also received additional Tier-I capital
adequate and were operating effectively,
Bonds for an amount of `2500 crore and Tier-II Bonds for an
amount of `2500 crore. These bonds are listed on the stock f) Proper systems have been devised to ensure compliance
Exchanges. with the provisions of all applicable laws and that such
systems were adequate and operating effectively.
Capital Adequacy:
As per Basel III framework, the Banks Capital Adequacy
Ratio was 12.14% which is higher than the regulatory
requirement of 10.25%
Details of Capital Adequacy (BASEL-III) are :
(` in crore)
BASEL III
Particulars 31.03.2016 31.03.2017
Amount CRAR (%) Amount CRAR (%)
CET 1 Capital 27,385 7.97 24,857 7.17
Additional Tier I Capital 3,662 1.06 6,009 1.73
Tier I Capital 31,047 9.03 30,866 8.90
Tier II Capital 10,242 2.98 11,216 3.24
Total Capital 41,289 12.01 42,082 12.14
Risk Weighted Assets 3,43,754 3,46,611
13
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efJee Je<e& 2016 kes Gelej Je=ef Deebke[s kees DeeOeej Je<e& ceW heefjJeefle&le efkeee ieee nw~ peeesieer ~
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yeQeEkeie #es$e keer ieefleefJeefOe
eewLeer efleceener ceW Je=ef 6.1% jner~
veJeervelece Dee@bke[esb kes Devegmeej yeQke $eCe ceW 5.7% leLee pecee ceW 12.1% keer Je=ef ope&
2011-12 keerceleeW hej #es$eJeej Je=ef keer heJe=efe keer ieeer~ Fmekes keejCe yeQeEkeie heCeeueer ceW DeleefOeke eueefveefOe nes ieeer~ hejvleg hegjeves
efJee Je<e& efJee Je<e& efJee Je<e& .500 leLee .1000 kes veeseW kee efJecegerkejCe, peceeDeeW ceW DeleefOeke ye{eslejer kee
efJeJejCe
15# 16* 17$ meyemes ye[e keejCe jne~ leLeeefhe eue-efveefOe ceW DeleefOeke ye{eslejer kes keejCe efheues
peer[erheer 7.5 8.0 7.1 Ske Je<e& kes oewjeve yeQkeeW kee ScemeerSueDeej 100-110 DeeOeej efyevog leke kece nes ieee~
pees[e ieee mekeue cetue 6.9 7.9 6.6 neuee@befke Geesie kees $eCe Je=ef vekeejelceke jner nw~ megmle ceebie kes keejCe Deeweesefieke
ke=ef<e -0.3 0.7 4.9
Keveve SJeb GlKeveve 14.74 10.5 1.8 #ecelee ceW eqmLejlee leLee yeQkeeW kee Deeeqmle iegCeJeee mebke mes heYeeefJele nesvee, Fme heJe=efe kes
efJeefvecee&Ce 7.5 10.8 7.9 hecegKe keejCe nQ~ hecegKe #es$e pewmes Fmheele, Tpee& leLee Jem$e DeYeer Yeer Deeies vener ye{ hee
efJeegle, iewme peue Deehete|le 7.2 5.0 7.2 jns nw~ peyeefke otjmebeej #es$e vees peesefKece kes eesle kes he ceW meeceves Deeee nw~ heCeeueer
mebjevee efvecee&Ce (kebm^keMeve) 3.0 5.0 1.7 ceW mekeue Sve.heer.S. ` 7 ueeKe kejes[ nes ieee nw~ yeQkeeW keer he@tbpeer DeeJeMekeleeDeeW
Jeeheej, nesume, heefjJenve 8.6 10.5 7.8 kees kece kejves kes efueS iewj-mLeeeer DeeeqmleeeW keer efyeeer leLee he@tbpeer Gieener kes Deefleefje
efJeeere mesJeeSb, efjeue Fms, 11.1 10.8 5.7 yeQeEkeie #es$e ceW meceskeve kes efJekeuhe hej efJeeej efkeee pee jne nw~ Fmekes Deefleefje Deeeqmle
heesHesMeveue mesJeeSb
ueeske heMeemeve, j#ee 8.1 6.9 11.3 iegCeJeee meceer#ee (S.keet.yeer.) kes yeeo Deej.yeer.DeeF&. leLee mejkeej ves keg vetvelece
ceeveoC[eW kees ve hetje kejves Jeeues yeQkeeW keer ke[eF&hetJe&ke efveiejeveer kes efueS lJeefjle megOeej
eesle SceDeesSmeHeerDeeF&; # efleere HeefjMeesefOele Devegceeve * eLece HeefjMeesefOele Devegceeve keej&JeeF& (heermeerS) eespevee DeejbYe keer nw~
$ Deveefvlece Devegceeve
14
DeYeer neue ceW meceehle efJeeere Je<e& kes oewjeve ef[peerue eeeqvle keer efoMee ceW Deveske uesKeebkeve efmeevleeW' (Yeejleere peerSSheer) kes Jele&ceeve efoMee-efveoxMeeW kes Devegmeej efJeeere
heefjJele&ve ngS nQ~ Fmeves DeLe&JeJemLee SJeb yeQeEkeie Geesie kees hetjs lejn mes heYeeefJele efkeee efJeJejefCeeeB leweej kejlee nw~ Yeejleere meveoer uesKeekeej mebmLeeve ves Yeejleere uesKeebkeve
nw~ en efJecegerkejCe keer cegefnce kes meeLe ngDee nw~ Fmekee ue#e en nw efke Ske oMeke ceeveke (FC[ SSme) peejer efkeee nw~ en mebMeesefOele uesKeebkeve ceeveke nw pees yengle no
kes oewjeve veieo jefnle mebJeJenej kees 10 heefleMele leke ueeee peee~ Fme ue#e kees heehle leke Deblejjeêre efJeeere efjheese\ie ceeveke (DeeF&SHeDeejSme) kes mece#e Yeejleere uesKeebkeve
kejves kes efueS Deveske keoce Gees iees nQ pewmes Sce[erDeej Meguke ceW t, .2 ueeKe ceeveke kees mLeeefhele kejlee nw~ keejheesjs keee& ceb$eeuee (ScemeerS) ves keeee&vJeeve kes efueS
mes Thej keesF& vekeo Yegieleeve veneR, vekeo ceW .2000 mes Thej egveeJe nsleg Oeve osves hej Fve uesKeebkeve ceevekeeW (FC[ S Sme) kees mJeerkeej efkeee nw~
heefleyevOe, egveeJeer yee@C[ peejer kejvee Deeefo~ yeQeEkeie #es$e hej efveele he mes Ssmes heefjJele&veeW
peveJejer 2016 ceW veF& Yeejleere uesKeebkeve ceeveke (FC[ SSme) kes keeee&vJeeve kes efueS
kee heYeeJe he[siee keeeWefke en DeeMee nw efke peeoe ieenke Fueskeê@efveke yeQeEkeie ceeOeceeW
keejheesjs keee& ceb$eeuee ves YeefJe<e kes efueS eespevee peejer keer~ 1 Dehewue 2017 kees
kee heeesie kejWies efpememes Deeies Deeves Jeeues mecee ceW MeeKeeDeeW ceW Deeves Jeeues ieenkeeW
DeejbYe ngS Je<e& keer leguevee kes meeLe 1 Dehewue 2018 mes Yeejleere uesKeebkeve ceeveke (FC[
keer mebKee kece nesieer~ ef[peerue eeeqvle kes yeeo Yegieleeve yeQke leLee ueIeg efJee yeQke
S Sme) kee keeee&vJeeve yeQeEkeie kebheefveeeW kes efueS DeejbYe nesiee~ Yeejleere uesKeebkeve
yeepeej kee ye[e efnmmee Deheves efveeb$eCe ceW kejves kes efueS leweej nQ~ Ssmeer heefjeqmLeefle ceW
ceeveke FC[ S Sme kes Devegmeej petve 2018 kes yeeo Je<e&-oj-Je<e& leguevee kes he ceW
heoeefOekeeefjeeW kees keesj ece kejvee eeefnS leLee heeflemheOeea yeves jnves kes efueS vees jemles
efJeeere Je<e& 2017-18 kes efJeeere DeeBke[s hekeeefMele kejves DeeJeMeke nQ~ en jes[cewhe
efvekeueves eeefnS SJeb Deheves Jeeheeefjke efnleeW keer j#ee kejveer eeefnS~
yeQke kes Deveg<ebefieeeW, mebege Gece leLee meneeke kebheefveeeW kes efueS Yeer ueeiet nw~
yeQeEkeie #es$e kes efueS Deve hekeej mes Yeer ef[peerue eeeqvle kes efveefnleeLe& nQ~ efheues
leovegmeej yeQke ves FC[ S Sme hej DeeOeeefjle efJeeere efJeJejefCeeeB leweej kejvee DeejbYe
keg mecee mes efHeveske (efJeeere heeweesefiekeer) veee ceb$e nw~ Deve heeflemhee|OeeeW kes meeLe
efkeee nw~ yeQke kes efueS cenlJehetCe& #es$eeW ceW Meeefceue nw efJeeere efueKeleeW kee uesKeebkeve,
Yegieleeve yeQke leLee ueIeg yeQke, yeQeEkeie Geesie ceW keoce jKe jns nQ pees Jele&ceeve meeJe&Yeewefceke
uesKeebkeve kee meceskeve, DeemLeefiele kej leLee heeweesefiekeer heCeeefueeeW kee keeee&vJeeve~
yeQeEkeie kees ke[er heefleeesefielee os jns nQ~ yeQke kees lespeer mes efJeoejer heeweesefiekeer (ef[eeqhJe
FveceW mes efJeeere DeeeqmleeeW kee uesKeebkeve Deveske #es$eeW ceW Yeejleere peerSSheer mes DeleefOeke
skeveeuee@peer) Deheveeves keer DeeJeMekelee nw leLee %eeveepe&ve keJe& hej Yeer Deeies jnvee nw~
efYeVe nw, efpemeceW JeieeakejCe, Gefele cetueebkeve, mebYeeefJele esef[ neefve, heYeeJeer yeepe oj
Fmekes Deefleefje yeQkeeW kees ieenkeeW kes JeJenej kee DeOeeve DeJeMe kejvee eeefnS leLee
uesKeebkeve leLee DemJeerkejCe Meeefceue nw~ yeQke keer FC[ S Sme keeee&vJeeve heefjeespevee
veJeervelece heeweesefiekeer kee heeesie kej peesefKece leLee OeesKeeOe[er efJeMues<eCe pewmes GYejles ngS
peerSSheer kes Deblej kee lekeveerkeer cetueebkeve, uesKeebkeve veerefle leLee efJekeuheeW kee eeve,
#es$eeW ceW o#elee Deewj keewMeue DeJeMe efJekeefmele kejvee eeefnS~
heCeeueer ceW heefjJele&ve kee cetueebkeve SJeb [ee DeeJeMekeleeSb, Jeeheej heYeeJe efJeMues<eCe
keejheesjseW keer meoe ye{ves Jeeueer Oeve keer DeeJeMekeleeDeeW kees hetje kejves kes efueS Yeejle leLee efveeefcele heefMe#eCeeW leLee keee&MeeueeDeeW kes ceeOece mes yeQke ceW keewMeue kes efJekeeme
kees megefJekeefmele keejheesjs yee@C[ ceekex eeefnS~ veJeervelece DeeBke[e efoKeelee nw efke heeBe hej Yeer Oeeve keseqvle kejleer nw~
Je<eeX keer DeJeefOe kes oewjeve hetBpeer efvecee&Ce keer oj 32 heefleMele mes Iekej 27 heefleMele
nes ieeer nw~ eeefhe yeQeEkeie Geesie ceW SkeerkejCe keejheesjs HebeE[ie kes efJeehees<eCe nsleg DeejyeerDeeF& kes efoMee-efveoxMeeW kes Devegmeej yeQke kes eje efvecveefueefKele keee& efkees pee jns nQ:
DeeJeMeke Deekeej leLee cee$ee Jeeues yeQke me=efpele kejsiee hejvleg leye Yeer yeQke Deeeqmle SJeb - pewmee efke DeeJeMeke Lee 30 efmelebyej 2016 kees meceehle DeOe& Je<e& kes efueS
oseleeDeeW kes Demeblegueve mes iemle jnWies~ Fmekes Deefleefje DeblejCe efJeehees<eCe Yeejle ceW efj]peJe& yeQke kees HeesHeecee& FC[ S Sme efJeeere efJeJejefCeeeW kees pecee kejvee~
meHeue veneR ngF& nw~ keejheesjs HebeE[ie DeeJeMekeleeDeeW kees heYeeJeer he mes hetje kejves ceW - FC[ S Sme kes keeee&vJeeve kes efueS keee&heeueke efveosMeke keer DeOe#elee ceW
es egveewefleeeB nQ~ mereeEjie meefceefle yeveeF& nw efpemeceW efJeefYeVe keee&Meerue efJeYeeieeW kes meome nQ~
efJeiele keg Je<eeX ceW 5/25 eespevee, Sme[erDeej eespevee leLee Sme4S henue keg vees meefceefle yeQke ceW FC[ S Sme keeee&vJeeve ceW heieefle keer efveiejeveer kejleer nw leLee
keoce nQ~ eeefhe Deeeqmle iegCeJeee ceeceueeW kees kece kejves ceW Fve keoceeW keer Yetefcekee FC[ S Sme lekeveerkeer DeeJeMekeleeDeeW, heCeeueer SJeb heefeeeDeeW, Jeeheej heYeeJe,
meerefcele jner nw hejvleg efHej Yeer SkeetDeej keJeeeo kes DeejbYe nesves kes yeeo Fvekes ceeOece ueesie leLee heefjeespevee heyebOeve pewmes cenlJehetCe& he#eeW kes efueS ceeie&oMe&ve osleer nw~
mes DeefveeefceleleeDeeW mes cegkeeyeuee kejves ceW yeQkeeW kees DeefOeke jemles heehle ngS nw~ Deeeqmle efleceener DeeOeej hej yees[& keer uesKee-hejer#ee meefceefle kees Yeer keeee&vJeeve eqmLeefle
iegCeJeee mecemee kees kece kejves ceW meneelee osves kes efueS Yeejle mejkeej Sve.heer.S. kee Dehe[s pecee efkeee peelee nw~
DeOeeosMe ueeeer nw~ en JeJemLee keer ieeer nw efke pesSueSHe kes efveCe&e kees ueeiet kejves keejesyeejer meceer#ee
kes efueS 60% $eCe oeleeDeeW kes Devegceesove keer DeeJeMekelee nesieer, pees henues 75%
Leer~ Fmemes efveCe&e kes keeee&vJeeve ceW kece mecee ueiesiee~ efoJeeefueee Deewj MeesOeve De#ecelee 1. mebmeeOeve mebienCe:
kees[ kees lespeer mes heefjeeueve ceW ueeee pee jn nw leLee yeQkejeW kes eje oyeeJeiemle efJeeere Je<e& 2016-17 ceW yeele peceeDeeW ceW 32% leLee eeuet peceeDeeW ceW 21%
DeeeqmleDeeW kes Yeejefnle meceeOeeve ceW ceoo kejves kes efueS efJeefveeeceke mlej hej efveiejeveer keer Je=ef ngF& nw~ keemee peceeDeeW ceW Je<e&-oj-Je<e& DeeOeej hej 31% keer Je=ef
meefceefle yeveeF& ieeer nw~ ope& keer ieeer nw~ Se.Sve.DeeF&. yeele mesieceW ceW 39% leLee eeuet Keelee pecee
ceW 25% Je<e&-oj-Je<e& Je=ef ope& keer ieeer~ ceee& 2017 ceW keemee Devegheele Je<e&-
eefo DeLe&JeJemLee kees 8% kes Jeebefle oj mes Je=ef kejveer nw lees efJeeere ceOemLelee kee oj-Je<e& 34.18% mes ye{kej 39.84% nes ieee~ ` 1 kejes[ mes kece Kegoje
keee& kegMeueleehetJe&ke efve<heeefole kejves kes efueS en hetJe& DeeJeMeke nw efke Yeejle ceW yeQke ceereeoer pecee kee efnmmee Je<e&-oj-Je<e& 10.28% ye{e leLee en kegue ceereeoer
heee&hle he mes me#ece efkees peeeW~ peceeDeeW kee 76% nw~
FC[ S Sme keeee&vJeeve kes efueS jCeveerefle leLee Gmekeer heieefle 2. Deefiece :
Yeejle ceW yeQke Jele&ceeve ceW Yeejleere efj]peJe& yeQke, kebheveer DeefOeefveece 2013 keer Oeeje yeQke kee mekeue Deefiece 3.18% heefleMele keer Je=ef meefnle 3,81,662 kejes[
133 kes Debleie&le DeefOemetefele uesKeebkeve ceevekeeW leLee `Yeejle ceW meeceevele: mJeerke=le mes ye{kej 3,93,788 kejes[ nes ieee~ mekeue Iejsuet $eCe 6.38% heefleMele
15
keer Je=ef mes 31.03.2016 kees 2,68,579 kejes[ mes 31.03.2017 kees efkeee~ $eCe kes ueeerues Gheeesie kes efueS yeQke ves ` 2823.60 kejes[ keer $eCe
2,85,725 kejes[ nes ieee~ Jele&ceeve Je<e& kes oewjeve peesefKece kees yeeBves kes meercee kes meeLe 2,38,248 kes.meer.meer. Keeles Keesues~ yeQke efJeYesoke yeepe ([er.
efueS yeQke ves Ge heefleHeue Jeeues efjsue Deewj SmeSceF& Deefiece hej Oeeve keseqvle Deej.DeeF&.) oj kes Debleie&le efvecve Deee Jeie& kees 4% keer yeepe oj hej efJeeere
efkeee nw~ yeQke kee@jheesjs/efce[ kee@jheesjs keer efJeMes<e DeeJeMekeleeDeeW keer hete|le meneelee oslee nw~ Je<e& kes oewjeve [er.Deej.DeeF&. eespevee kes Debleie&le 292 ceeceues
10 ueepe& kee@jheesjs leLee 32 efce[ kee@jheesjs MeeKeeDeeW kes ceeOece mes kejlee mJeerke=le efkees iees nQ efpemeceW ` 1.93 kejes[ Meeefceue nw~ ceee& 2017 ceW Deuhe
nw~ efjsue, SmeSceF& leLee ke=ef<e #es$e kes Deve ieenkeeW keer DeeJeMekeleeSB 5,123 mebKeke mecegoee kee $eCe Skemehees]pej `14,717.25 kejes[ nw~ ke=ef<e kes
MeeKeeSb leLee efJeMes<e%e hemebmkejCe kesveW mes hetjer keer peeleer nQ~ yeQke kes 29 ceMeerveerkejCe #es$e ceW Je<e& kes oewjeve kegue $eCe 4776 KeeleeW ceW `143.56
efJeosMeer kesv efveee&lekeeW leLee efJeosMeer ieenkeeW keer DeeJeMekeleeSB hetjer kejles nQ~ kejes[ nw~ efJeeere Je<e& 2016-17 kes oewjeve Keee SJeb Siees Geesie leLee eeJeue
SJeb oeue efceue, Heue SJeb meypeer hemebmkejCe, ceueer hemebmkejCe, otOe SJeb otOe
3. efjsue : GlheeoeW Deewj KeeeeVe #es$e kees yeQke kee efJeehees<eCe ` 510.57 kejes[ jne~
Je<e& kes oewjeve DeeJeeme $eCe mesiecesv ` 19,658 kejes[ mes ye{kej `22,248 jeêre ieeceerCe DeepeerefJekee efceMeve (Sve.Deej.Sue.Sce.): ieeBJe kes iejeryeeW
kejes[ nes ieee Deewj GmeceW 13.18% keer Je=ef ope& keer ieeer~ 2015-2022 kes efueS iejeryeer kees otj kejves nsleg en Ske cenlJehetCe& eespevee nw~ Je<e& kes oewjeve
kes oewjeve keeee&eqvJele efkees peeves Jeeues ``meYeer kes efueS DeeJeeme (Menjer)'' efceMeve yeQke ves 9946 GOeejkelee&DeeW kees ` 162.21 kejes[ mebefJeleefjle efkeee~
henue kes Debleie&le Yeejle mejkeej keer heOeeveceb$eer DeeJeeme eespevee kee DeejbYe yeQke
mJeeb meneelee mecetn (Sme.Se.peer.): Je<e& 2017 kes oewjeve yeQke kee
ves efkeee nw~ kece yeepe oj, uecyeer egkeewleer DeJeefOe leLee ueeerues egkeewleer efJekeuhe
2,57,099 mJeeb meneelee mecetneW kee ieenke DeeOeej nw efpemeceW 83,261 mJeeb
Jeeues mebheefe hej $eCe (Sue.S.heer.) Hees&Heesefueees keer jeefMe `5054 kejes[ meneelee mecetn $eCe mes peg[s ngS nQ leLee Fmekes Debleie&le 48,464 ceefnuee mJeeb
mes `5881 kejes[ nes ieeer~ en 16.36% keer Je=ef Leer~ efMe#ee $eCe #es$e meneelee mecetn nQ~ Sme.Se.peer. keer efveiejeveer kes efueS Dee@HemeeF mebJeJenej,
4.04% keer Je=ef kes meeLe ` 3143 kejes[ mes ` 3270 kejes[ keer Je=ef ope& efJeeere leLee [ee ef[peerueerkejCe nsleg yeQke ves oesnjer yeeeescesef^ke heceeCeerkejCe
keer ieeer~ he{es hejosMe eespevee (efJeosMe ceW DeOeeve kes efueS Deuhe mebKeke Jeie& kes JeJemLee DeejcYe keer nw~ heebe jepeeW eLee PeejKeb[ (15), ceneje^ (14), ceOe
e$eeW kes efueS yeepe meeqyme[er) kes Debleie&le Yeer efJeehees<eCe efkeee ieee~ Jeenve $eCe heosMe (13), Gej heosMe (7) leLee Deesef[Mee (2) kes 51 efpeueeW ceW yeQke kes heeme
#es$e ceW Yeer 21.16 heefleMele keer Je=ef ope& keer ieeer~ en Je<e& kes oewjeve `2892 DeieCeer yeQke keer efpeccesoejer nw~ yeQke kes heeme PeejKeb[ jepe ceW SmeSueyeermeer
kejes[ mes ye{kej `3504 kejes[ nes ieeer~ yeQke ves ceeefle-megpegkeer, ee ``DeieCeer yeQke mebeespeke'' keer efpeccesoejer nw~
ceesme&, ngv[F& ceesme& leLee censve SC[ censve kes meeLe leeuecesue efkeee nw~ yeQke
leeuecesue kejkes heerSmeet/heerSmeF&/heefleeqle kee@jheesjs kes kece&eeefjeeW kees Jeefeiele 6. efJeeere meceeJesMeve :
$eCe oslee nw leeefke $eCe keer Jemetueer ceW mejuelee nes mekes~ yeQke en ceevelee nw efke efJeeere meceeJesMeve kes ceeOece mes JeJemeee kejvee
JeeJeneefjke nw leLee Fme efoMee ceW yeQke ves Dehevee eqkeesCe ``meerSmeDeej'' mes
4.
ueIeg SJeb ceOece Gece :
``Deee|Leke JeJenee&lee'' keer Deesj cees[ efoee nw~ vetvelece ueeiele hej mebJeJenej
efJeeere Je<e& 2016-17 kes oewjeve SceSmeSceF& $eCe `51,083 kejes[ jne kees mebYeJe yeveeves nsleg meneesie osves SJeb megjef#ele yeveeves kes efueS efJeeere #es$e kees
leLee Fme #es$e ves Je<ee&vegJe<e& 4 heefleMele kee efJekeeme ope& efkeee~ SceSmeF& efJeefvecee&Ce DeeF&.meer.er. hej DeeOeeefjle meceeOeeve keer DeeJeMekelee nw~ heOeeveceb$eer peve-Oeve
#es$e ` 19,939 kejes[ mes Iekej ` 19,736 kejes[ nes ieee~ mesJee #es$e eespevee (heerScepes[erJeeF&) mes efJeeere meceeJesMeve DeefYeeeve kees ieefle heehle ngF& nw~
ye{kej ` 2,037 kejes[ nes ieee~ Fve oesveeW #es$eeW ves eceMe: 7.20 heefleMele Jeeheej mebhekeea cee@[ue kes vesle=lJe ceW DeeF&.meer.er. kes ceeOece mes Gve ieeceerCe #es$eeW
keer Je<ee&vegJe<e& Je=ef ope& keer~ DeefleueIeg #es$e keer efnmmesoejer 42.73% leke ye{ ceW yeQke ves es mesJeeSb oer nQ peneB yeQeEkeie mesJeeSb veneR nQ~
ieF& ~ 2016-17 kes oewjeve met#ce #es$e kes Debleie&le mJeerke=le vees KeeleeW ceW 12
mej mJejespeieej heefMe#eCe mebmLeeve (Deejmeser): yeQke PeejKeb[, Deesef[Mee,
heefleMele keer Je=ef ope& keer ieeer pees 10% kes DeefveJeee& ue#e kes mece#e nw~
Gej heosMe, ceOe heosMe, ceneje^ leLee heeqece yebieeue ceW 42 Deejmeser
`2,693.62 kejes[ kes Skemehees]pej kes meeLe meerpeererSceSmeF& kes Debleie&le heefjeeefuele kej jne nw~ Je<e& kes oewjeve Deejmeser ves 5168 heefMe#eCe keee&ece
yeQke ves 42,849 vees Keeles leLee ` 4,895 kejes[ kes Skemehees]pej kes meeLe Deeeesefpele efkees leLee 91956 DeYee|LeeeW kes esef[ eEuekespe kes meeLe 145411
heerSceSceJeeF& kes Debleie&le 2,24,703 Keeles pees[s~ 4,087 ueeYeee|LeeeW kees mQ[ DeYeefLe&eeW kees HeefMe#eCe efoee ieee leeefke ueeYekeejer jespeieej kes efueS Gvekeer
Dehe Fbef[ee $eCe efoee ieee~ ceoo keer pee mekes~
5. ke=ef<e efJee : efJeeere mee#ejlee leLee $eCe hejeceMe& kesv (SHe.Sue.meermeer.): Yeejleere
heeLeefceke #es$e Deefiece: efj]peJe& yeQke kes efoMee-efveoxMeeW kes Devegmeej ieeceerCe leLee Menjer kesveW ceW Gve
efpeuee mLeeveeW hej SHeSuemeermeer/SHeSuemeer mLeeefhele efkeee nw peneB yeQke kes heeme
yeQke Deheves ieeceerCe leLee DeOe& Menjer MeeKeeDeeW SJeb 43 ieeceerCe meerheermeer kes
DeieCeer yeQke keer efpeccesoejer nw~ yeQke keer 51 SHe.Sue.meer. meYeer 51 efpeueeW ceW
vesJeke& kes ceeOece mes heeLeefceke leLee ke=ef<e #es$e keer mesJee kej jne nw~ heeLeefceke
keee&jle nQ~ heefMe#eCe osves kes Deefleefje SHeSuemeer ceeceuee-oj-ceeceuee DeeOeej
#es$e kes Debleie&le yeQke ves ` 1,13,027 kejes[ kee yekeeee $eCe mlej ope& efkeee
hej oyeeJeiemle GOeejkelee&DeeW kes efueS Gheeejelceke hejeceMe& leLee ceeref[ee,
nw efpemeceW ke=ef<e #es$e kes Debleie&le ` 54,302 kejes[, SmeSceF& #es$e kes Debleie&le
keee&Meeuee SJeb mebieeser kes ceeOece mes efveJeejke hejeceMe& Yeer osles nQ~
` 42,768 kejes[, efMe#ee #es$e kes Debleie&le ` 3,188 kejes[, DeeJeeme #es$e
kes Debleie&le `11,584 kejes[ leLee ieeceerCe mebjevee efJekeeme efveefOe (Deej. #es$eere ieeceerCe yeQke: yeQke ves Deee&Jele& ieeceerCe yeQke (Gej heosMe), vece&oe
DeeF&.[er.SHe.) meefnle Deve #es$eeW ceW ` 118 kejes[ nw~ ke=ef<e $eCe eespevee kes PeyegDee ieeceerCe yeQke - Sve.pes.peer.yeer. (ceOe heosMe), efJeoYe& keeWkeCe ieeceerCe yeQke
Debleie&le Je<e& kes oewjeve yeQke keer MeeKeeDeeW ves `25,337 kejes[ mebefJeleefjle - Jeer.kes.peer.yeer. (ceneje^) leLee PeejKeb[ ieeceerCe yeQke - pes.peer.yeer. (PeejKeb[)
16
kees heeeesefpele efkeee nw~ meYeer Deej.Deej.yeer. ueeYe Dee|pele kej jns nQ leLee Devegceesefole keee&veerefleeeW kees Deelcemeele kejles ngS Deewj Deeeqmle Jemetueer MeeKeeDeeW
ieeceerCe yeQkeeW kes heMeemeefveke keeee&uee meeryeerSme huesHeece& hej nQ~ Deej.Deej.yeer. keer MegDeele kejkes leLee peceerveer mlej hej me@He kes meeLe efceuekej keece
mes Deej.er.peer.Sme., Sve.F&.SHe.er. Deeefo efkeee pee mekelee nw leLee es SerSce kejkes ueieeleej DeLeke heeeme efkees nQ~ efkees iees heeemeeW kes heefjCeece mJehe
huesHeece& hej nQ~ es 1663 MeeKeeDeeW kes vesJeke& kes meeLe 61 efpeueeW kees keJej efvecveefueefKele keee&veerefleeeW ceW mes keg kes ceeOece mes Jemetueer ceW megOeej Deeee nw :
kejles nQ~ Gvekee kegue keejesyeej efcee ` 45,772 kejes[ nw~
DemLeeF& vekeoer heJeen Demeblegueve mes SveheerS ngS KeeleeW kees kece mes kece mecee ceW
7. Deblejjeêre : Deheies[ kejves kes GsMe mes GveceW heefjeeueve jeskevee; kegue Deefleose keer Jemetueer
kes heeele hetjs Keeles kee Deheies[sMeve kejvee, Gme Keeles keer hegve&jevee kejvee
meYeer mecee ceb[ueeW kes 22 osMeeW ceW yeQke keer 29 MeeKeeSb, 04 heefleefveefOe
efpemes oerIee&JeefOe meneesie keer DeeJeMekelee nes, 5/25 kes Debleie&le vees Gheee,
keeee&uee, 05 Deveg<ebieer leLee 01 meneesieer/mebege Gece Hewues ngS nQ~ yeQke kes
oyeeJeiemle DeeeqmleeeW kes meceeOeeve kes efueS Sme4S, yeQke kes ueeYe Je neefve Keeles
Jewefeke keejesyeej leLee ueeYe ceW efJeosMeer heefjeeueve kee DebMe 31.03.2017 kees
ceW mekeejelceke heYeeJe Jeeues KeeleeW ces DeeserSme, legjvle mejHesmeer (SARFAESI)
24% jne nw~ SmeF&F&heerpes[ leLee Denceoeyeeo MeeKee ceW yegefueeve yeQeEkeie Jeeheej
Ske kes heeJeOeeve ueeiet kejvee; cegkeocee oeej kejvee Deewj `JewkesMeve Dee@He
efkeee ieee leLee yeeo ceW Deve MeeKeeDeeW kees Yeer Fme keee& ceW Meeefceue efkeee
ms' kes efueS heeeme (follow) kejvee, Deewj [erDeejer kes peefjS peuoer-peuoer
ieee~ yeQke keer 09 MeeKeeSb yegefueeve keejesyeej kejves kes efueS heeefOeke=le nQ~
efveheeve kes efueS, Gve meYeer hee$e ceeceueeW ceW GOeejkelee& kees Fjeoleve etkekelee&
Iejsuet peewnefjeeW leLee efveee&le kejves Jeeues peewnefjeeW keer DeeJeMekeleeDeeW kees hetje
Ieesef<ele kejvee peneB Foejleve etke kes mhe ceeceues neW~ heefeee kees Deewj lespe
kejves kes efueS hejs<eCe DeeOeej hej meesvee Kejeroe peelee nw~
yeveeves kes efueS DeefKeue Yeejleere mlej hej efJeMeeue F&-veerueeceer kejvee, jeêre
efJeosMeeW ceW yeQke keer Deveg<ebefieeeb SJeb meneeke kebHeefveeeb ueeske Deoeuele ceW Yeeie uesvee efJeefYeVe mlejeW hej me]Heue jne~ efpeve ceeceueeW ceW
1. heerer yeQke Dee@]He Fbef[ee (Fb[esvesefMeee) eryeerkes cegkeocee/ef[eer HeeFue kej efoee ieee nw Deye Gvekeer Dee@veueeFve efveiejeveer keer
peeleer nw~ yeQke mlej hej Deeeesefpele keer ieF& Gve pesSueS]He yewkeeW ceW Deiemeefee
2. yeQke Dee@]He Fbef[ee (lebpeeefveee) efueefces[
he mes Yeeie efueee peelee nw peneB yeQke DeieCeer yeQke nw ee meneelee mebIe
3. yeQke Dee@]He Fbef[ee (vet]peeruewC[) efue. (consortium) kee meome nw~
4. yeQke Dee@]He Fbef[ee (yeeslemJeevee) efue.
5. yeQke Dee@]He Fbef[ee (egieeb[e) efue. 10. ^s]pejer :
6. Fb[es ]peeeqcyeee yeQke efue. (DeeF&pes[yeer) efJeosMeer cege (Heesjskeme) keejesyeej : Je<e& 2016-17 kes oewjeve, Jeeheej yeQke Deewj
Deblej yeQke kee kegue keejesyeej eceMe: ` 1.28 ueeKe kejes[ Deewj `24.24
efJeosMeer Jeeheej : ueeKe kejes[ Lee~ Je<e& kes oewjeve yeQke kes Heesjskeme keejesyeej kee kegue mecesefkele
efveee&lekelee&DeeW leLee Deeeelekelee&DeeW kee Jeeheej efJeehees<eCe leLee efJeosMeer efJeefvecee ve&DeesJej ` 25.52 ueeKe kejes[ Lee~
mebyebOeer DeeJeMekeleeDeeW kees hetje kejvee yeQke kee hecegKe SJeb heeLeefceke #es$e nw~
hetjs Yeejle ceW yeQke keer 217 Dee@LejeFp[ [eruej (S.[er.) MeeKeeSb nQ~ es MeeKeeSb ^s]pejer heefjeeueve Je efveJesMe: yeQke ves 2016-17 kes oewjeve yee]peej-efveefOeeeW,
efJeosMeer efJeefvecee Jeeheej mebYeeueleer nQ leLee efveee&lekelee&DeeW SJeb Deeeelekelee&DeeW keer efJeosMeer cege Deewj yeesC[dme kes meYeer #es$eeW ceW meefee Yetefcekee Deoe kejvee peejer
DeeJeMekelee kees hetje kejleer nQ~ hetjs efJee ceW 200 yeQkeeW kes meeLe yeQke kee mebhekeea jKee, yeepe Deee Deewj yee]peej peesefKece kes ceOe meblegueve yeveees jKekej yeQke ves
yeQeEkeie mebyebOe Yeer nw~ DeeJeke Oeve-hes<eCe ceW meneelee kes efueS Kee[er kes efvepeer efveJesMe kee Gelej mlej yeveees jKee~ jshees/meeryeerSueDees efJeC[es]pe mes GOeej uesves
efJeefvecee heefleeveeW kes meeLe yeQke keer heee DeeOeeefjle DeenjCe JeJemLee nw~ nsleg Deefleefje SmeSueDeej kee Gheeesie kejves kes efueS yeQke ves mecee-mecee hej
SmeSueDeej efveJesMeeW kees efJeefveeeceke DeeJeMekelee kes 20.50% mes DeefOeke hej
8. $eCe efveiejeveer : yeveees jKee~ mekeue SmeSueDeej efveJesMe ` 1,10,951 kejes[ (kegue efveJesMe kee
$eCe Deeefmle ceW yeQke kes SkemeHeespej keer megj#ee Deleble cenlJeHetCe& nQ~ megj#ee, 88.90%) Lee Deewj iewj-SmeSueDeej efveJesMe ` 13,857 kejes[ (kegue efveJesMe
esef[ SkemeHeespej uesles mecee efeeqvnle Deewj mJeerke=le efkeS ieS peesefKeceeW Hej kee 11.10%) jne~ efveJesMe yees[& eje Devegceesefole Jeeheke veerefle kes Devegmeej
efveYe&j nw~ cepeyetle Deeeqmle iegCeJeee yeveeS jKeves nsleg $eCe efveiejeveer cenlJehetCe& efkees peeles nQ Deewj yee]peej ceW nesves Jeeues yeoueeJeeW/efJeefveeeceke DeeJeMekeleeDeeW mes
#es$e nw~ efJeefYeVe mlejeW Hej KeeleeW keer efveiejeveer kejves kes GHeee Deewj megOeejelceke leeuecesue yeveeS jKeves nsleg mecee-mecee hej Fvekeer meceer#ee keer peeleer nw~
GHeee efkeS pee jns nQ~ eejbefYeke mebkesleeW kes DeeOeej Hej oyeeJeemle KeeleeW ceW js[
11. metevee Heeeesefiekeer:
HeueweEieie kejves nsleg Deewj Hee@jseqvmeke Dee@ef[ kejJeeves Deewj megOeejelceke GHeee
kejves nsleg efmemce mLeeefHele efkeS ieS nwb~ esef[ eesmesme Dee@ef[ Deewj me@ke ieenkeeW kees yesnlej DevegYeJe heoeve kejves kes efueS yeQke ves DeeF&.er. Glheeo Deewj
Deewj efjmeerJesyeue kee efveefele DeJeefOe kes Deboj Dee@ef[ megefveefMele efkeee peelee mesJeeDeeW keer MegDeele keer nw, efvecveefueefKele kes heefjeeueve kee ef[efpeerkejCe
nw~ efkeJeke ceeszefueer [erHee@u kes efueS iebYeerj efJeMues<eCe efkeee peelee nw Deewj Deewj mejueerkejCe efkeee nw:
Fvekeer HegvejeJe=efe jeskeves kes efueS keoce GeS pee jns nQ~ Ge cetue KeeleeW l Fbjves yeQeEkeie : Fbjves yeQeEkeie kes ceeOece mes Hee@ce& 15peer/15Se
keer Deewj efjeue eFce DeeOeej Hej efveiejeveer kes efueS yee@jesDej nsuLe eesHeeFue hemlegle kejvee, pecee Deewj $eCe KeeleeW kes efueS yeepe heceeCe-he$e
(yeerSeHeer) efmemce ueeee ieee~ Glheeefole kejvee, Deee Ieesef<ele kejves keer eespevee DeejbYe (enable) kejvee,
9. SveheerS heyebOeve : Dee@veueeFve meeJeefOe pecee hee@efuemeer Deewj vees et]pej keer veeceebkeve heefeee
ceW megOeej kejvee~
yeQke ves SveheerS Deewj yes Keeles [eues iees KeeleeW ceW Jemetueer kes efueS yees[& eje
17
l kee@jheesjs JesyemeeF hej vees cee@[etue - JesyemeeF mes heerhes[ kee[& keer kes efueS efJeefYeVe metevee megj#ee heefjeespeveeSb DeejbYe keer nQ~ yeQke Deheves ieenkeeW
Mes<e jeefMe keer hetlee (Balance Enquiry) keer megefJeOee DeejbYe Deewj Keelee OeejkeeW mes mebyebefOele [se keer megj#ee Deewj ieesheveerelee kees ueskej
kejvee, heerDeesSme/SerSce kes DemeHeue nesves hej efjHeb[ kes efueS Dee@ meleke& nw Deewj Fmes meeFyej nceues mes megjef#ele kejves kee DeleefOeke Oeeve
veueeFve DevegjesOe mJeerkeej kejves keer megefJeOee keer MegDeele, F&-kee@ceme& jKelee nw~ yeQke ves efJehejerle heefjeqmLeefleeeW ceW DeveJejle mesJeeSb GheueyOe kejves
uesve-osve kes efueS efjHeb[ kee DevegjesOe Meg kejvee, SceSmeSceF& - I kes efueS Ske leke&mebiele ueeerueeheve efJekeefmele efkeee nw~ yeQke ves [se meWj
Deewj II kes efueS ` 25 kejes[ leke kes DeeJesove pecee Deewj mJeerkeej ceW Deeye (captive) megj#ee heefjeeueve keW (SmeDeesmeer) mLeeefhele efkeee
kejves nsleg DeeqhuekesMeve~ nw~ yeQke DeeF&SmeDees 27001 (DeeF&SmeSceSme) Deewj DeeF&SmeDees 22301
l efveefOe DeblejCe Deewj etefefueer efyeue YegieleeveeW kes efueS mcee& Heesve heceeCehe$e Oeejke nw Deewj PCI DSSV3 heceeCehe$e heehle kejves keer
DeeOeeefjle DeeqhuekesMeve~ heefeee peejer nw~ Deve GVele megj#ee eb$eeW pewmes efJeMes<eeefOekeej (privilege)
etpej heyebOeve, [seyesme ieefleefJeefOe efveiejeveer kees efeeeeqvJele kej efoee ieee
l efveefOe DeblejCe Deewj etefefueer efyeue YegieleeveeW kes efueS mcee& Heesve
nw~ megj#ee Gheee, pewmes efke Sver - Sheerer Deewj Sver - DDoS eb$eeW kes
DeeOeeefjle DeeqhuekesMeve Chillr kee MegYeejbYe~
mebmLeeheve (installation) keer heefeee peejer nw~ meYeer mebJesoveMeerue DevegheeesieeW
l ieenkeeW kes efueS Yeejle efyeue hesceW efmemce Sshe kee keeee&vJeeve~ (Applications) Deewj mesJeeDeeW kes efueS efveeefcele peesefKece Je Yeselee
l mej eskeve Svepeer ceW efjeepe& cee@[etue keer MegDeele - en yeQke kes (vulnerability) cetueebkeve heefeee meceeye Gheeejelceke ieefleefJeefOeeeW meefnle
ieenkeeW kees ceesyeeFue Deewj [ererSe efjeepe& keer megefJeOee heoeve kejlee nw~ hetjer keer peeleer nw ~
12. peesefKece heyebOeve : 13. Jewkeequheke ef[efueJejer ewveue:
peesefKece leLee efveeb$eCe : yeQeEkeie Geesie lespeer mes ye{ves Jeeuee yeve ieee nw~ veesyeboer kes yeeo kes mecee
yeQke ves Skeue Deewj mecesefkele DeeOeej hej mebiele peesefKeceeW kee DeveJejle cetueebkeve ceW kece vekeoer Jeeues meceepe keer Deesj ye{ves keer pejle nw Deewj FmeefueS
megefveeqele kejves nsleg leb$e mLeeefhele efkeS nQ~ peesefKece heyebOeve yees[& eje mebeeefuele ef[efpeueeFpesMeve hej efJeMes<e peesj nw~ yeQke Dee@]He Fbef[ee ve kesJeue efJeefYeVe
keee& nw, efpemeceW Gelece mlej hej yees[& keer Ske peesefKece heyebOeve meefceefle nesleer ef[efpeue Glheeo pewmes [sefye kee[&, esef[ kee[& Yegieleeve SJeb mJeeFhe kejves kes
nw efpemekees efJeefYeVe peesefKeceeW kee heyebOeve kejves kes efueS Ge keee&heeuekeeW meYeer hekeej kes heerDeesSme, eqkeueke Sb[ hes, e Sb[ hes, Fbjves yeQeEkeie/ceesyeeFue
keer heefjeeueve mlej keer meefceefleeeW mes meneesie heehle neslee nw~ peesefKece heyebOeve yeQeEkeie kes efJelejCe ceW Meeveoej efve<heeove kes efueS heefleye nw yeequke en Yeer
heefeee ceW heneeve, cetueebkeve, efveiejeveer Deewj efveeb$eCe Meeefceue nw~ es heefeeeSb megefveeqele kej jne nw efke Fve GlheeoeW kees meefee efkeee peeS Deewj Gheeesie efkeee
eLee, Gece #es$e ceW peesefKece heyebOeve, $eCe peesefKece heyebOeve, heefjeeueve peesefKece peeS~ yeQke Dee@]He Fbef[ee ves Yeejle mejkeej eje peejer efkeS ieS etheerDeeF&/Yeerce,
heyebOeve, ceekex peesefKece heyebOeve, JeglheVe, SSueSce, efJeosMeer cege Deewj [ereEueie Yeejle keetDeej SJeb DeeOeej-hes kees meHeueleehetJe&ke efeeeeqvJele efkeee nw~ heerDeesSme
ce heefjeeueve veerefleeeW kes Debleie&le meceeefJe nw~ meYeer keeeeX Deewj GlheeoeW ceW kee efJelejCe Yeer ye{e nw Deewj Jes 5000 mes ye{kej efoveebke 31/3/2017 kees
heefjeeueve peesefKece keer heneeve, cetueebkeve, efveiejeveer Je mebYeeefJele Kelejs kees 17793 nes ieS nQ~ veesyeboer mes henues meefee [sefye kee[& peneb kesJeue 18%
kece kejves kee keece heefjeeueve mlej keer peesefKece meefceefleeeW Deewj keee&yeueeW Les Jes ye{kej 37% nes ieS pees ef[efpeueeFpesMeve keer efoMee ceW nceejer lespe ieefle
kes eje Gvekes efJemle=le efJeMues<eCe Deewj peeBe kes peefjS efkeee pee mekelee nw~ kees oMee&lee nw~ yeQke ves kee[eX kes efueS yeerDeesDeeF& mej uee@euer heesieece Meg
efeeqvele peesefKeceeW kes cetueebkeve/ceeheve kes efueS efJeJeskehetCe& meerceeDeeW Jeeues eb$eeW efkeee nw~ yeQeEkeie Geesie ceW DeefOeieenke kes he ceW Yeejle keetDeej Meg kejves ceW
Je heCeeefueeeW, vees yesefmeue DeeOeeefjle esef[ jseEie cee@[ue, esef[ uesKee hejer#ee, nce meJe&heLece nQ~ kee[& heeeseeDeeW kees kehehetCe& uesveosve mes yeeeves kes efueS nceves
yeepeej peesefKece nsleg VAR cee@[ue, heefjeeueve peesefKece kes cegKe peesefKece metekeeW Ske Deueie ner SHeDeejSce meceeOeeve Meg efkeee nw pees esef[ SJeb [sefye oesveeW
keer efveiejeveer ceW meeLe-meeLe mJebe cetueebkeve heefeee kees hemleeefJele efkeee ieee nw~ kee[eX kes efueS nw~ yeQke ves OevejeefMe kes menpe DeblejCe Deewj efJeefYeVe mesJeeDeeW
kes Yegieleeve nsleg ''efeuuej'' ceesyeeFue She Meg efkeee nw~ yeQke ves heerDeesSme keer
31.03.2008 mes heYeeJeer DeejyeerDeeF& kes efoMeeefveoxMeeW kes Deveghe yeQke ves $eCe
Gheeesefielee ye{eves nsleg ieefleMeerue cege heefjJele&ve kes efueS keesyeeb[s[ heerhes[ kee[&
Deewj yeepeej peesefKece kes efueS ceevekeerke=le eqkeesCe Deewj heefjeeueve peesefKece
Meg efkeS nQ Deewj hetjs Yeejle ceW 89 ef[efpeue ieeBJe yeveeves nsleg henue keer nw~
kes efueS DeeOeejYetle mebkesleke eqkeesCe kes DeeOeej hej vees hetbpeer heee&hlelee {eBes
(yesefmeue II ) kes Debleie&le hetbpeer heee&hlelee keer ieCevee kejvee DeejbYe kej efoee 14. mebJeJenej yeQeEkeie :
nw~ yeQke efJeefYeVe peesefKeceeW, Fmekeer peesefKece Jenve kejves keer #ecelee keer meercee
ef[efpeue yeQeEkeie kes peefjS ieenkeeW, efJeMes<e he mes ueepe& kee@jheesjs, mejkeejer
Deewj peesefKeceeW Je peesefKece Jenve #ecelee kes mebyebOe ceW Deelebefjke hetbpeer kes mecegefele
mebieve Deewj Ge efveJeue ceeefueele Jeeues JeefeeeW kes vekeoerheJeen kee
mlej kes cetueebkeve/ceeheve, kes efueS Jeee|<eke DeeOeej hej Deebleefjke hetbpeer heee&hlelee
heyebOeve kejkes Leeske Deee Deewj Heuees me=efpele kejves kes efueS yeQke ves Ske
(cetueebkeve) heefeee (ICAAP) mebheVe kejlee nw~ Deleble iebYeerj heefjeqmLeefleeeW ceW
Deueie mebJeJenej yeQeEkeie efJeYeeie mLeeefhele efkeee nw~ mej vekeoer heyebOeve mesJee
Yeer yeQke kees mebYeeefJele heYeeJe kes yeejs ceW yesnlej peevekeejer GheueyOe kejkes peesefKece
(meerSceSme) nye ceW eske Jemetueer, heer[ermeer Jemetueer Deewj hele#e $eCe DeefOeosMe,
cetueebkeve kees Deewj yesnlej yeveeves kes efueS m^sme hejer#ee heefeee ceewpeto nw~
Deve mesJeeeW pewmes vekeoer heyebOeve mesJeeeW (Iej-Iej yeQeEkeie), Dee@veueeFve Mesej
yeQke kes ye{les ngS keejesyeej kees osKeles ngS Deebleefjke efveeb$ekeeW kees meg{ Jeeheej - (1 ceW 3 Keeles, (1 ceW 3 Keeles, ASBA Je SYND-ASBA),
yeveekej yeQke kes yewv[, meeKe Deewj DeeeqmleeeW keer megj#ee nsleg meeFyej megj#ee hesceW iesJes]pe, SveheermeerDeeF& huewHee@ce& hej NACH efeeekeueehe Deewj mej
KelejeW mes yeevee yeQke kes metevee peesefKece heyebOeve efmemce kee mhe GsMe nw~ ewveue efJee kee heefjeeueve Meeefceue nQ~ efJee Je<e& 2016-17 kes oewjeve efJeYeeie ves
yeQke ves lelkeeue metevee megj#ee heeemeeW/IeveeDeeW/JeejoeleeW keer 24x7 efveiejeveer ` 31.73 kejes[ keer Deee me=efpele keer nw~
18
15. Le[& heeea Glheeo : mej hejeceMe& :

peerJeve yeercee : heefjeeueve Deewj keejesyeej heieefle ceW yesnlejer kes efueS kece&eeefjeeW kees Deheves
yeQke ves peerJeve yeercee GlheeoeW keer efyeeer kes efueS yeQke keer mebege Gece peerJeve efJeeej meePee kejves nsleg efJekeefmele mebjefele meHe hejeceMe& eespevee mej
yeercee kebheveer, mej etefveeve oeF&-Fefe peerJeve yeercee keb.efue. kes meeLe Dehevee kee@ hejeceMe& veece mes DeejbYe keer ieF&~ heehle megPeeJeeW keer HebkeMeveue efJeYeeieeW kes meeLe
jheesjs SpeWmeer mecePeewlee peejer jKee nw~ peerJeve yeercee GlheeoeW keer efyeeer kes efueS peebe keer peeleer nw leLee Gvekes meeLe efceuekej Fvekee efJeMues<eCe efkeee peelee nw
yeQke kes heeme MeeKeeDeeW ceW 5700 DeeF&Deej[erSDeeF& Den&lee heehle efJeMes<e%e Jeefe Deewj lelheeele Gvekee efeeevJeeve nsleg eeve efkeee peelee nw~
GheueyOe nQ~ yeQke, ieghe FbMeesjWme hee@efuemeer kes Debleie&le Deheves efjsue, DeeJeeme Deewj
Glheeo eQefheevme :
efMe#ee $eCe GOeejkelee&DeeW kees kece heerefceece hej Jewkeequheke peerJeve yeercee megj#ee
heoeve kejlee nw~ yeQke Deheves Smeyeer/meer[er ieenkeeW kees ` 1 ueeKe mes ` 5 ueeKe ``Hees[ke eQefHeevme'' Jes Glheeo nQ efpevnW ceewpetoe GlheeoeW Deewj mesJeeDeeW ceW megOeej
leke keer yeerceeke=le jeefMe kes efueS heeflemheOee&lceke ojeW hej meg[-ueeFHe (SUD- ueeves leLee yeepeej heeueve Deewj ieenkeeW keer ceebie kes Deveghe vees GlheeoeW/
Life) ieghe meeJeefOe yeercee hee@efuemeer Yeer heoeve kejlee nw~ yeQke ves ` 738 kejes[ mesJeeDeeW kes efJekeeme kes efueS heefj<ke=le kejves nsleg egvee ieee nw~ efJeosMeer efJee
kee heerefceece mebieefnle efkeee, Fme hekeej ` 70.13 kejes[ keer keceerMeve Deee keejesyeej/Jeeheej efJeehees<eCe nsleg Dee@veueeFve ^s[ efHeveeevmeie efmemce (erSHe Dee@
Dee|pele keer~ yeQke ves mej nsuLe SC[ SueeF[ SMeesveWme keb. efue. kes meeLe veueeFve) ceesyeeFue Je@uew She - yeerDeesDeeF& hes, F& efjsueme& Deewj F&-msceW kes
mecePeewles kes ceeOece mes ` 0.46 kejes[ keer keceerMeve Deee Deefpe&le keer ~ Deehete|lekelee&DeeW kes efJeehees<eCe nsleg F&-mcee& efHeveQme heefeeeOeerve nQ~
meeceeve yeercee - vee@ve-ueeFHe : iees-ieerve henue:

iewj peerJeve yeercee GlheeoeW keer yeercee megj#ee kes efueS yeQke kee vesMeveue FvMeesjWme Jen huewHee@ce& pees meYeer yeQkeeW kes DeeF&er Deewj Jewkeequheke ef[efueJejer ewveueeW kees
keb.efue. (SveDeeF&meerSue) kes meeLe Yeer kee@jheesjs SpeWmeer mecePeewlee nw~ yeQke ves Ske meeLe ueelee nw Deewj ieenkeeW leke keneR Yeer keYeer Yeer yeQeEkeie keer megefJeOee
mQ[Deueesve mJeemLe yeercee esCeer kes Debleie&le mej nsuLe Sb[ SueeF[ DemeeWjWme hengbeelee nw, kee Gheeesie kejles ngS efJeYeeie ves Je<e& kes oewjeve F&-msceW keer Ske
keb.efue. leLee efjueeebme pevejue DemeesjWme kebheveer efue. kes meeLe mecePeewlee efkeee megjef#ele heCeeueer efJekeefmele keer nw~ Fmemes ieenkeeW kees yeej-yeej MeeKee ceW Deeves-
nw~ yeQke kee kees-yewC[s[ mJeemLe yeercee Glheeo - yeerDeesDeeF& jeêre mJeemLe peeves mes cegefe efceueleer nw~
yeercee, Ske Hewefceueer Heueesj mJeemLe yeercee megj#ee nw pees kece heerefceece hej yeQke
Dee@]He Fbef[ee Keelee OeejkeeW kes efueS GheueyOe nw~ yeQke eje meeceeve yeercee KeeleeW kees keWerke=le he mes Keesuevee:
keejesyeej mes mebieefnle heerefceece ` 203 kejes[ Lee efpememes ` 21.31 kejes[ kee en henue Keeles Keesueves, meer-kesJeeF&meer (keWerke=le kesJeeF&meer) kes efueS veS KeeleeW
keceerMeve Dee|pele efkeee ieee~ kes keWerke=le meleeheve nsleg nw leLee etmeerDeeF&meer (UCIC) ves cegbyeF& #es$eeefOekeej ceW
Sveyeerpeer (heeqece-I) ceW heeeesefieke heefjeespevee efveOee&jle keer nw~
cetegDeue Heb[ Glheeo :
yeQke nceejs ieenkeeW keer meYeer efJeeere pejleeW kes efueS nceejs yeQke keer Deheveer 18. efvejer#eCe SJeb uesKeehejer#ee :
mebege Gece kebheveer BOI-AXA cetegDeue Heb[ kes meeLe-meeLe 10 Deeeqmle yeQke kes heeme peeseKf ece DeeOeeefjle Deebleefjke uesKeehejer#ee, peeseKf ece DeeOeeefjle heyebOeve
heyebOeve kebheefveeeW kes efJeefYeVe cetegDeue Heb[ GlheeoeW kes efJelejCe kes efueS ueeieleej uesKeehejer#ee (Iejsuet), mebieeceer uesKeehejer#ee, metevee heCeeueer uesKeehejer#ee leLee efJeosMeer
Ske efyeeer kesv kee keee& kej jne nw~ yeQke ves efJee Je<e& 2016-17 kes oewjeve MeeKeeDeeW keer uesKeehejer#ee hej yees[& Devegceeseof le veerelf e nw~ Fve veerelf eeeW kees, efJeeere mesJeeSb
cetegDeue Heb[ keejesyeej mes ` 5.36 kejes[ kee keceerMeve Dee|pele efkeee nw~ efJeYeeie, efJee ceb$eeuee, Yeejle mejkeej eje peejer efoMeeefveoxMeeW kes Devegheeueve kejves leLee
DeejyeerDeeF& SSHeDeeF& efjhees& ceW GequueefKele #es$eeW kees keJej kejves leLee meeLe ner yees[&
16. yeepeej Je pevemebheke& : keer uesKeehejer#ee meefceefle kes efveoxMeeW kes Devegmeej meceer#ee/mebMeeseOf ele efkeee ieee~ 2016-
yeQke keer efJe keer Melee kees ye{eves kes efueS yeQke kee pevemebheke& Deewj peve 17 kes oewjeve, efJeYeeie ves 3,246 MeeKeeDeeW keer uesKeehejer#ee Deeeesepf ele keer~ mebieeceer
mebyebOe efJeYeeie ceuer ceeref[ee keejheesjs DeefYeeeve kee keeee&vJeeve kejlee nw uesKeehejer#ee ves SHemeerS eje 728 MeeKeeDeeW, ^ps ejer MeeKee, [ee meWj leLee heOeeve
Deewj osMe Yej ceW yeQke kes efJeef]YeVe GlheeoeW kee heeej-hemeej kejlee nw~ ceeref[ee keeee&uee kes efJeYeeieeW kees keJej efkeee leLee yeQke kes Deebleefjke DeefOekeeefjeeW eje 29
mebyebOeer eespevee kees keeee&eqvJele kejves keer heefeee ceW yeQke keer wie ueeFve Deewj efJeosMeer MeeKeeDeeW kees keJej efkeee ieee~ mebieeceer uesKeehejer#ekeeW ves 63.42% keer Jewef eke
Leerce efjMleeW keer peceehetBpeer kees hetJe&Jele ner jKee ieee nw~ jsef[ees ewveueeW Deewj pecee leLee 82.56% keer Jewef eke Deefiece kees keJej efkeee~
ef[efpeue ceeOeceeW mes yeQke kes GlheeoeW kee heeej-hemeej peesjoej {bie mes efkeee
yeQke ves Deheveer Dehes#eeDeeW kees hetje kejves nsleg mecee-mecee hej efJeMes<e keee&ece
ieee nw~ eEhe ceeref[ee ceW ye[s jeêre owefveke meceeeej he$eeW Deewj efJeefYeVe hecegKe
Yeer Deeeesefpele efkeS nQ~
heef$ekeeDeeW leLee OOH ieefleefJeefOeeeW eLee nese\[ie/efyeue yees[&/iewêrpe kes peefjS
yeQke kes GlheeoeW kee heeej efkeee peelee nw~ l Ge peesefKece leLee DeefOeke jseEie Jeeueer MeeKeeDeeW ceW efJeJeskeeOeerve
uesKeehejer#ee Deeeesefpele keer ieF&~
17. keejesyeej heefeee hegve-e|Jeveeme :
l uesKeehejer#eeOeerve MeeKeeDeeW ceW efveJeejke meleke&lee GheeeeW kes heYeeJe kee
yeerheerDeej efJeYeeie ves yeQke ceW ceewpetoe heCeeefueeeW Deewj heefeeeDeeW kes meeLe-meeLe cetueebkeve~
eWpe cewvespeceW kes Deve henuegDeeW ceW megOeej ueeves kes efueS keee& efkeee nw~ Gees
l Deeeele mebJeJenejeW/efveee&le Deefiece efJehe<s eCe mes mebyebeOf ele mebJeJenejeW keer peebe/
iees keoce efvecveevegmeej nQ :-
meleeheve kes efueS eeefvele heeefOeke=le [eruej MeeKeeDeeW keer efJeMes<e uesKeehejer#ee~
19
l yeQke kes Deebleefjke metevee efmemce uesKeehejer#ekeeW eje [ee meWj leLee 21. jepeYee<ee:
Deeheoe efjkeJejer meeF keer DeeF&Sme uesKeehejer#ee~ yeQke keer jepeYee<ee efJeYeeie keer Ske megmLeeefhele mebjevee nw pees yeQke ceW jepeYee<ee
l yeepe ceeveob[eW kes meleeheve, yeepe heefeee kees ueeiet kejves leLee vecetvee eEnoer kes heieeceer heeesie mes mebyebeOf ele heeJeOeeveeW, Yeejle mejkeej kes efoMeeefveoxMeeW kee
KeeleeW ceW yeepe keer peeBe kees megefveeqele kejves nsleg [ee meWj keer keeee&vJeeve megevf eeqele kejlee nw~ efJeYeeie kes henueeW Deewj GheueeqyOeeeW ceW jepeYee<ee
mebieeceer uesKeehejer#ee~ eEnoer kes Glke= keeee&vJeeve kes efueS efJeefYeVe heeefOekejCeeW mes kegue 28 hegjmkeej/
l efveoxMeeW kes Devegmeej Meer<e& heyebOeve, keee&heeuekeeW keer uesKeehejer#ee meefceefle DeJee[& meefnle `Ke' #es$e ceW jepeYee<ee keerel| e hegjmkeej - heLece hegjmkeej, `Ke' #es$e ceW
leLee yees[& keer uesKeehejer#ee meefceefle kees meYeer cenlJehetCe& uesKeehejer#ee `vejekeeme' esCeer ceW jepeYee<ee keerel| e hegjmkeej kee heLece hegjmkeej Meeefceue nQ~ yeQke ves
efve<ke<eeX keer efveeefcele efjheese\ie~ 122 eEnoer keee&MeeueeDeeW kee Deeeespeve efkeee leLee kegue 2904 meHe kees Gvekeer
eEnoer Yee<ee kes keewMeue kees megOeejves kes efueS heeMf e#eCe heoeve efkeee ieee~ efJee eEnoer
19. efJeefOe SJeb metevee kee DeefOekeej : efoJeme (10.01.2017) kees hetjs osMe Yej ceW 226 efJeeeuee mes 2588 efJeeee|LeeeW ves
yeQke kee efJeefOe efJeYeeie Ske ceookelee& kes he ceW keee& kejlee nw leLee heOeeve JeeoefJeJeeo Deewj Yee<eCe heelf eeeseif eleeDeeW ceW Yeeie efueee~
keeee&uee leLee Debeue kes keeee&lceke efJeYeeieeW mes GYejs ceeceueeW hej meueen,
heuesKeerkejCe, cegkeoceeW kes efueS huesHeece& heoeve kejlee nw~ Sveyeerpeer/Debeue, Iejsuet 22. ceeveJe mebmeeOeve, DeOeeve SJeb efJekeeme Deewj Deebleefjke ie=n heef$ekee
MeeKeeDeeW/efJeosMeer MeeKeeDeeW leLee yeQke kes Deveg<ebeif eeeW kes efvee|o ceeceueeW kes keee& ceeveJe mebmeeOeve keer heefjJele&vekeejer veerefle, #ecelee efvecee&Ce hej Oeeve keWefle kejleer
kejves kes meeLe, en efJeYeeie efJeefYeVe mebeJf eoeDeeW kes heuesKeeW kee heeheCe/mebJeer#ee/ mesJee nw, Gefele keewMeue kes meeLe peveMeefe keer GheueyOelee megefveeqele kejleer nw,
mlejere kejej (SmeSueS), mee@HeJesej ne[&Jesej keer Kejero, eF&Dehe JeJemLeeSb/ ceewpetoe peveMeefe kee Flece Gheeesie kejleer nw leLee keewMeue mebyebOeer keefceeeW
veS Glheeo, efJee ceb$eeuee, DeejyeeF&, DeeF&yeerS keer heMveeW kee Gej osves, meebPes kees otj kejleer nw~ keejesyeej veerefle eespevee kes Deveghe Jele&ceeve Deewj YeeJeer ceeveJe
mebeej ceeceueeW hej jee leLee yeQke kes efJe oeJes mes mebyebeOf ele ceeceueeW hej Yeer keee& mebmeeOeve, Deeves Jeeues mecee kes meeLe leeuecesue yeveeles ngS melele DeeOeej hej ceeveJe
kejlee nw~ metevee kee DeefOekeej DeefOeefveece kes lenle DeeJesoveeW kee DeefOeefveece kes mebmeeOeve heeblejCe hej Oeeve keWefle kejlee nw~ yeQke ves Je<e& kes oewjeve 299
Deveghe Gej efoee peelee nw~ DebeueeW/Sveyeerpeer ceW keWere pevemetevee DeefOekeejer meeceeve yeQeEkeie, 80 efJeMes<e%e DeefOekeejer leLee 958 efueefhekeeW keer Yeleea keer nw~
leLee Deheerueere DeefOekeejer efveege efkeS peeles nQ~ GheceneheyebOeke (efJeefOe) yeQke kes FmeceW efveeefcele DeeOeej hej kee@jheesjs esef[, peesefKece heyebOeve, kees<eeieej, metevee
meerheerDeeF&Dees nQ~ ceneheyebOeke, efJeefOe Deheerueere DeefOekeejer nQ~ efJeYeeie ves mebeJf eefOeeeW lekeveerke leLee ceekexeEie kes #es$e ceW keewMeue DeblejeW keer keefceeeW kees otj kejves
hej mebMeesOeveeW kes yeejs ceW Sveyeerpeer/DebeueeW kees efoMeeefveoxMe peejer efkeee nw~ kee heeeme efkeee ieee nw~
20. Devegheeueve: Deej#eCe veerefle kee Devegheeueve:
Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Deveghe yeQke keer Devegheeueve keee&veerefle yeQke Yeejle mejkeej keer Deej#eCe veerefle kee Devegheeueve kej jne nw~ heOeeve
yeQke kes yees[& (yees[& keer yewke efoveebke 26.02.2016) eje DeheveeF& ieF& nw~ keeee&uee/Deebeefueke keeee&ueeeW ceW eqmLele Yeleea SJeb Smemeer/Smeer ke#e, Deej#eCe
yeQke keer meebefJeefOeke, efJeefveeeceke SJeb Deelebefjke efoMeeefveoxMeeW kee Devegheeueve, veerefle kes Devegheeueve leLee Smemeer/Smeer/Deesyeermeer kece&eeefjeeW mes mebyebefOele
yeQke kes Iejsuet Deewj efJeosMeer MeeKeeDeeW ceW Devegheeueve keee& kee heefjeeueve keee&#es$e efMekeeeleeW kee efveJeejCe kejvee megefveeqele kejlee nw~
nw~ yeQke ves Iejsuet MeeKee yeQeEkeie kes efueS efvecveefueefKele #es$eeW ceW efeeevJeeve/
heOeeve keeee&uee kes ceneheyebOeke Deesyeermeer leLee Smemeer/Smeer nsleg cegKe mebheke&
efveiejeveer kes efueS, Devegheeueve efveece leLee yeQeEkeie ieefleefJeefOe leweej keer nw :
DeefOekeejer nQ~ Smemeer/Smeer/Deesyeermeer Jeie& kes DeefOekeejer, Deebeefueke keeee&uee
l Deheves ieenke kees peeefveS/OeveMeesOeve efveJeejCe/DeelebkeJeeo kes efJeehees<eCe ceW heoveeefcele mebheke&/ke#e DeefOekeejer nQ~ Yeejle mejkeej kes efoMeeefveoxMeeW kes
kee heeflejesOe; Devegmeej heo DeeOeeefjle Deej#eCe jesmj kee jKejKeeJe efkeee peelee nw~
l peceejeefMeeeB Je mesJeeSb/ Deefiece Je Hescee
Smemeer/Smeer/Deesyeermeer meHe (Yeejleere) kee heefleefveefOelJe :
DeejyeerDeeF& eje efveOee&efjle êbe III Devegheeueve efveece nsleg leLee DeesJejmeer]pe keWeW DeOeervemLe
hej ueeiet efJeefveeeceke Dehes#eeDeeW kes efueS yeQke kes DeefOekeeefjeeW eje DeejyeerDeeF& ceee& 2017 DeefOekeejer efueefheke kegue
meHe
eje efveOee&efjle Devegheeueve hejer#eCe DeYeeme (vecetvee DeeOeej hej) nj n cenerves ceW
kegue 21257 18720 7773 47750
efkeee peelee nw~
Smemeer 3794 3073 2607 9474
kesJeeF&meer/SSceSue/meerSHeer: efJeYeeie kees Deheves ieenke kees peeefveS/ kegue meHe kee % 17.85 16.42 33.54 19.84
OeveMeesOeve efveJeejCe Gheee/DeelebkeJeeo kees efJeehees<eCe kee heeflejesOe kejves Smeer 1786 1957 863 4606
mebyebOeer efoMeeefveoxMeeW kes keeee&vJeeve/efveiejeveer keer efpeccesoejer Yeer meeQheer ieF& nw~ kegue meHe kee % 8.40 10.45 11.10 9.65
DeejyeerDeeF& kes eje eLeeefveoxefMele meYeer ceewpetoe KeeleeW ceW eLeeefveoxefMele kesJeeF&meer Deesyeermeer 4386 4109 1674 10169
kemeewefeeW kee Devegheeueve megefveeqele efkeee ieee nw~
kegue meHe kee % 20.63 21.95 21.54 21.30
efJeYeeie, DeejyeerDeeF& leLee meYeer efJeefveeeceke DeefYekejCeeW kes efueS peesefKece
DeOeeve SJeb efJekeeme: heefMe#eCe heoeve kejves leLee heefleYee efJekeeme keee&ece, kes
DeeOeeefjle hee&Jes#eCe (DeejyeerSme) kee mebheke& eEyeog nw~ DeejyeerSme efjheeseX keer
efueS DeOeeve SJeb efJekeeme nsleg Ske He=Leke ke#e keee&jle nw~ F&-uee\veie cees[etueeW
peebe keer peeleer nw Deewj Devegheeueve efjhees& DeejyeerDeeF& kees meeQheer peeleer nw~
kes peefjS kece&eeefjeeW keer #ecelee mebJeefle kejves leLee efJeefYeVe Keb[eW ceW yeoueleer
20
keejesyeejer ieeflekeer, meHe kees Gheege keewMeue leLee %eeve mes heefjhetCe& kejves kes efueS 25. yeQke keer Deveg<ebefieeeb/meneeke kebheefveeeb/mebege Gece
yeQke ves F&-uee\veie cee@[etue Meg efkeS nQ~ yeQke kes heeMf e#eCe ceneefJeeeueeeW ves Je<e& yeQke ves 1989 ceW yeerDeesDeeF& Mesejneseu[ie efue. (BOISL), yeerSmemeer kes meeLe
Yej ceW kegue 24,000 meHe meomeeW leLee DeejDeejyeer meefnle Deve mebmLeeveeW kes mebege Gece ceW ` 6.64 kejes[ efveJesMe efkeS nQ~ efJeeere Je<e& 2016 kes oewjeve
500 heeMf e#egDees kees heeMf e#eCe heoeve efkeee nw~ kegue 4428 meHe kees meneeke yeQke ves 49% kes yeerSmemeer MesejeW kee Depe&ve efkeee~ HeuemJehe en Deye
ceneheyebOekeeW kes efueS keee&heeueke efJekeeme keee&ece, kees<eieej heefjeeueve leLee yeQke keer 100% hetCe&le: mJeeefcelJe keer Deveg<ebieer nw~ yeerDeesDeeF&SmeSue jeêre
[eruejeW kes efueS yees[& keee&ece, Deebleefjke heoesVeefle heef eee kes efueS heoesVeefle-hetJe& heefleYetefle efve#esheeieej efue. (NSDL) Deewj keWere efve#esheeieej mesJee (Yeejle) efue.
keewMeue heeMf e#eCe heoeve efkeee ieee~ Je<e& kes oewjeve mebkeee meomeeW kes efueS efJeMes<e (CDSL) oesveeW efve#esheeieejeW nsleg efve#esheeieej menYeeieer kes he ceW keee& kejlee
me$e leLee 300 efJeeee|LeeeW kees iee<r ce keeueerve Fbve&eMf ehe kee Deeeespeve efkeee ieee~ nw~ kebheveer ceneje^, iegpejele, veF& efouueer, leeefceuevee[g, lesuebievee, heeqece yebieeue,
nefjeeCee Deewj kevee&ke mejkeej keer Deesj mes yeeskej DeeJele& meche Meguke kes
leejebieCe leLee yeerDeesDeeF& Jeelee& (eEnoer) :
mebienCe kee keejesyeej kejlee nw~
yeQke keer Deebleefjke ie=n heef$ekee `leejebieCe' Deheves heejbYe Je<e& 1964 mes yeQke ceW
Deebleefjke mebheke& keer cenlJehetCe& Yetefcekee kee efveJee&n kej jne nw~ en yeQke ceW yeerDeesDeeF& Skemee efveJesMeheyebOeke hee.efue. leLee yeerDeesDeeF& Skemee ^mer mesJee hee.efue. :
kece&eeefjeeW keer mebyeblee kees heeslmeeefnle kejves kes ceeOeceeW ceW mes Ske nw~ en es Deveg<ebieer, cetegDeue Heb[ Deewj hees&heesefueees heyebOeve kes keejesyeej ceW nw~ yeQke
kece&eeefjeeW kes efueS Gvekeer me=peveelcekelee Deewj %eeve kees DeefYeJee kejves kee Dee@]He Fbef[ee ves ` 56.32 kejes[ kes efveJesMe kes meeLe Fve oesveeW kebheefveeeW ceW
Ske huesHee@ce& nw~ ie=nheef$ekee hetjs Yeejle Deewj efJeosMe ceW Debeue/MeeKee/keeee&uee 51% Mesej kee OeejCe efkeee ngDee nw~
ceW Deeeesefpele nesves Jeeueer meeceeefpeke, heeejelceke, meHe keer GheueeqyOeeeW leLee
Deve ieefleefJeefOeeeW kee efeeevJeeve kejleer nw~ yeQke keer heef$ekee ves efJeeere Je<e& yeerDeesDeeF& ceeX yeQkej efue. (BOIMB) :
2016-17 kes oewjeve 18 hegjmkeej peerles nQ leLee heefleeqle mebmLeeDeeW mes mejenvee BOIMB kees 31.10.2014 kees meecetenf ke $eCe, yee@v[ leLee ef[yeWej keer JeJemLee
heehle keer nw efpemeceW yeeb[ Glke=lee ie=nheef$ekee nsleg oes Deblejjeêre hegjmkeej kejves meefnle ceeX yeQekE eie keejesyeej kejves nsleg mebmLeeefhele efkeee ieee Lee~ `10
Meeefceue nQ~ kejes[ keer heehle hetpb eer kes meeLe en yeQke keer hetCe&le: mJeeefcelJe Jeeueer Deveg<ebieer nw~
kece&eeefjeeW kees Deheves mejkeejer keeeeX ceW eEnoer kee heeesie kejves kes efueS
heeslmeeefnle kejves nsleg, yeQke ves eEnoer heeej-hemeej ye{eves nsleg efJeefYeVe ieefleefJeefOeeeW STCI HeeFveWme efue.
kee Deeeespeve efkeee nw pewmes kece&eeefjeeW kes efueS heefMe#eCe, keee&Meeuee, STCI HeeFveWme efue. Ske iewj yeQeEkeie efJeeere kebheveer nw efpemekeer mLeehevee 1994
heefleeesefielee leLee Deve keee&ece~ eEnoer ie=n heef$ekee Yeer kece&eeefjeeW kees Gvekes kees ngF&~ 29.96% keer Mes<e hetbpeer kes meeLe yeQke Dee@]He Fbef[ee STCI ceW
owefveke mejkeejer keee& ceW efnvoer kes heeesie kes efueS heeslmeeefnle Deewj hesefjle ` 380 kejes[ keer heoe hetbpeer meefnle meyemes ye[e efnleOeejke nw~ STCI heeFcejer
kejves nsleg Ske cenlJehetCe& ceeOece nw~ yeQke ves Fme Je<e& eEnoer heef$ekee kee veece [eruej efue. (STCIPD) STCI efJeeere efueefces[ keer hetCe&keeefueke mJeeefcelJe
yeouekej `yeerDeesDeeF& Jeelee&' (henues cesIeleeje) kej efoee nw~ yeerDeesDeeF& Jeelee& keer Deveg<ebieer nw~ STCIPD ves 25 petve 2007mes heeeueve Meg efkeee leLee en
ves, 18 HejJejer 2017 kees Svee&keguece, kesjue kes hewme keueye eje meJe&es eEnoer osMe keer DeieCeer kebheefveeeW ceW mes Ske nw~
heeslmeenve kee heLece hegjmkeej heehle efkeee~ mej etefveeve oeF&-Feer ueeFHe FbMeesjsbme kebheveer efue. (meg[ ueeFHe)
23. ieenke eslee MeeKee yeQeEkeie : Deheves ieenkeeW kees Deeeeefmele ueeFHe FbMeesjsbme mesJeeSb heoeve kejves kes efueS yeQke
ieenke GvcegKelee leLee heejoMeea lejerkes mes Ge mlejere mesJee heoeve kejves Dee@]He Fbef[ee, etefveeve yeQke Dee@]He Fbef[ee leLee oeF&-Feer ueeFHe FvMesjsvme kebheveer,
keer heefleyelee nsleg, efJeJeskeMeerue efveCe&e uesves kes efueS ieenkeeW kees DeeJeMeke peeheeve ves mej etefveeve oeF&-Feer ueeFHe FbMeesjWme kebheveer kee ieve efkeee nw~
peevekeejer heoeve kejves nsleg yeQke heejbYe mes ner Yeejleere yeQeEkeie kees[ leLee ceeveke kebheveer ves HejJejer 2009 mes yeercee keejesyeej DeejbYe efkeee~ ` 75 kejes[ kes
yees[& kee mJeweqke meome nw~ yeQke ves ieenkeeW kees mesJee heoeve kejves nsleg efveJesMe kes meeLe kebheveer keer heoe hetbpeer ceW yeerDeesDeeF& ves 28.96%, etyeerDeeF& ves
ieenke DeefOekeej veerefle, ieenke mJeerkeee&lee, osKejsKe leLee efveJeejCe veerefle leLee 25.10% leLee oeF&-Feer ueeFHe FvMesjsvme kebheveer ves 45.94% OeejCe efkeee nw~
efMekeeele efveJeejCe veerefle hej efJeefYeVe veerefleeeW kees Deheveeee leLee mebMeesefOele efkeee
nw~ heeeueveelceke ieenke mebyebOe heyebOeve (DeesmeerDeejSce) ves Jesye/cesue DeeOeeefjle efveJesMe/ieyebOeve:
ieenke megPeeJeeW Deewj mecemeeDeeW kees ope& kejvee DeejbYe efkeee nw~ yeQke ves leescej keWere efve#esheeieej mesJee (Fbef[ee) efue. kees yeerSmeF& eje Deve yeQkeeW kes meeLe
kes DeefOekeej kees meefe$e hegeqmlekee kes he ceW JesyemeeF hej eEnoer, Debiespeer Deewj 1997 ceW mebmLeeefhele efkeee ieee~ CDSL kes ` 104.50 kejes[ keer heoe
cejeer ceW hekeeefMele efkeee nw~ eeefvele MeeKeeDeeW ceW yeQke kes SerSce meerve/ hetbpeer ceW yeQke keer efnmmesoejer 5.57% nw~
ef[peerue meeFefveke ceW ieenke peeiekelee DeefYeeeve kees heoe|Mele kejles nQ~
ASREC (Fbe[f ee) efue. kees peebe leLee Deeeqmle hegveie&ve ieefleefJeefOeeeb kejves kes efueS
24. MeeKee vesJeke& Deewj efJemleej : etevf e ^m Dee@H] e Fbe[f ee kes efJeefvee|o Gheece kes He ceW Meg efkeee ieee Lee~ yeQke kes
heeme kebheveer kes ` 98 kejes[ keer FeqkeJeer hetpb eer ceW 26.2% keer Yeeieeroejer nw~
yeQke kes heeme Jewefeke mlej hej meYeer eFce ]peesve ceW 5016 MeeKeeDeeW kes mJeosMeer
MeeKee vesJeke& leLee 29 DeesJejmeer]pe MeeKeeDeeW meefnle 32 heefleefveefOe keeee&uee vewMeveue keesuesu^ e cewvespeceW mee|Jemesme efue. (NCML) kees vewMeveue kecee@
nw~ Je<e& kes oewjeve, Iejsuet MeeKee vesJeke& ceW kegue 115 veF& MeeKeeSb pees[er ieF&~ ef[ef SC[ [sejf Jesef Jme SkemeeWpe efue. (NCDEX) eje mLeeefhele efkeee ieee~
yeQke keer ieeceerCe Deewj De&Menjer MeeKeeSb, Iejsuet MeeKeeDeeW kes 66.15% kee en heelf eYetelf eeeW leLee JemlegDeeW kees megjef#ele heyebOeve leLee efveeb$eCe jKeves kes efueS
efvecee&Ce kejleer nw peyeefke efJeMes<eerke=le MeeKeeSb 5.29% kee~ mebheee|eke heyebOeve mesJeeDeeW kees ye{eJee osves leLee GheueyOe kejeves nsleg 28.09.2004
21
kees efveieefcele ngDee~ yeQke ves ` 3 kejes[ keer heoe hetpb eer efveJesMeeW kes meeLe kebheveer keer ieF& OeesKeeOeef[eeW leLee OeesKeeOeef[eeW kes heeemeeW kes cetue keejCe kee efJeMues<eCe
FeqkeJeer hetpb eer ceW 10.17% kes Mesejkees Oeeefjle efkeee nw~ leLee efveoeve leLee efkemeer Yeer Glheeo keer keefceeeW nsleg Gheeejer GheeeeW kee
keeee&vJeeve, efmemce ceW keefceeeW kees otj kejvee, heefjhe$eeW/DevegosMeeW kes peefjS
eqmJeHe Fbef[ee pesveseqmke mee|Jeme hee.efue. mebege Gece kebheveer kees eqmJeHe
OeesKeeOe[er keer keee& heCeeueer Deewj OeesKeeOe[er kes keejCeeW keer peevekeejer osvee
Deewj yeQke Dee@]He Fbef[ee meefnle 9 hecegKe yeQkeeW eje heesVele efkeee ieee nw~ eqmJeHe
leeefke Gme hekeej keer OeesKeeOe[er keer hegvejeJe=efe kees jeskee pee mekes~ meHe
kes heeme FeqkeJeer keer 55% Oeeefjlee nw Deewj Mes<e 45% Oeeefjle 9 hecegKe yeQkeeW
kees OeesKeeOe[er efveJeejCe hej Mee@& Deue& mebosMeeW, efkejeW/DeeJeefOeke mebosMeeW
kes heeme nw~ kebheveer ceW ` 7.71 kejes[ kes efveJesMe kes meeLe yeQke Dee@]He Fbef[ee
SceSceSme/heefMe#eCe/Jeeref[ees kee@vHeseEmeie kes ceeOece mes peeieke kejvee,
keer FeqkeJeer mske 5% nw~
OeesKeeOe[er keer jeskeLeece kes efueS peebe kes eEyeog DeeJeefOeke heefjeeueve, hegefueme
SmeSceF& jseEie SpeWmeer Dee@]He Fbef[ee efue. (SMERA) Ske hecegKe $eCe ceeceueeW Deewj SHeDeeF&Deej hej DevegJeleea keej&JeeF& kejvee, yeQke efHeveskeue efmemce
jseEie SpeWmeer [ve SC[ yew[mêr kes meneesie mes efme[yeer eje efJeeere Je<e& ceW OeesKeeOe[er kes he ceW KeeleeW mes mebyebefOele DeefieceeW keer HeueweEieie, OeesKeeOe[er ceW
2005-06 kes oewjeve SMERA keer mLeehevee keer ieF&~ SMERA kee hecegKe GsMe Meeefceue jeefMe kee heeJeOeeve Deewj uesKeekejCe, yeercee kebheefveeeW kes yeercee oeJeeW nsleg
Ske Jeeheke, heejoMeea Deewj efJeemeveere jseEie heoeve kejlee nw efpememes SME hebpeerkejCe Deewj DevegJeleea keej&JeeF& kejvee~
#es$e kees ye[er cee$ee ceW Deewj Deemeeveer mes $eCe keer GheueyOelee nesieer~ yeQke keer
27. keejesyeej oeefelJe efjheese\ie 2016-17
`0.40 kejes[ kes efveJesMe kes meeLe FeqkeJeer hetbpeer ceW veececee$e mske 4%
efveOee&efjle nw~ mesyeer meteerkejCe efJeefveeceve - 2016 kee keuee@pe 34(2) (SHe)~ Fmekee efJeJejCe
nceejer JesyemeeF www.bankofindia.com ceW GheueyOe nw~
Deve cenlJehetCe& efveJesMe :
yeQke keer yeerSmeF& efue. (`49.97 kejes[) CERSAI (`2.15 kejes[) 28. yeemesue III (mlebYe3)-hekeve(mecesefkele)ceee& 2017
FkeJeerHewkeme esef[ FvHeecexMeve mee|Jemesme efue. (`4.73 kejes[), et.Jeer.Smes yeemesue-III hetbpeer efJeefveeceve hej DeejyeerDeeF& heefjhe$emeb.DBOD.No.BP.
efjkevm^keMeve keb.efue. (` 0.15 kejes[), eqkeueeeEjie keejheesjsMeve Dee@]He Fbef[ee BC.1/21.06.201/2015-16 efoveebke 1 pegueeF&, 2015 efpemes hetbpeer
(`0.50 kejes[), Deieerkeuejue Heeeveebme keejheesjsMeve efue. (`1.26 heee&hlelee Deewj eueefveefOe ceeveke - mebMeesOeveeW hej DeejyeerDeeF& heefjhe$e meb.DBR.
kejes[) efme[dyeer (SIDBI) (` 45.30 kejes[), tefj]pece efHevewvme keejheesjsMeve No.BP.BC.80/21.06.201/2014-15 efoveebke 31 ceee&,2015 kes meeLe
efue. (`8.59 kejes[) mesvûe Jeeej neGeEmeie keejheesjsMeve efue. (`1.11 he{e peeS, kes Devegmeej yeQkeeW kees yeemesue-III kes lenle ueeiet mlecYe 3 hekeve
kejes[), uee@me [ee (kebmeesefme&ece) CORDEX (` 1 kejes[) SBIDFHI kejvee ]pejer nw efpemeceW ueerJejspe Devegheele Deewj eueefveefOe keJejspe Devegheele
(`6.34 kejes[, NPCI (`10 kejes[), MCX me@ke SkemeeWpe efue. Meeefceue nQ~ es hekeve nceejer JesyemeeF hej efvecveefueefKele eEueke hej GheueyOe nQ:-
(`27.50 kejes[) CSC F&-ieJeveXme mee|Jemesme Fbef[ee efue. (`1 kejes[) http://www.bankofindia.co.in/english/Regdisclosuresec.aspx.
FvJesm Smes efmekeetjerer msMeve SC[ efjkevm^keMeve hee. efue. (` 10 kejes[) ceW
DeeYeej
Yeer cenlJehetCe& efveJesMe nw~
yees[&, Yeejle mejkeej, Yeejleere efj]peJe& yeQke SJeb Yeejleere heefleYetefle SJeb efJeefvecee
26. meleke&lee/OeesKeeOe[er peesefKece heyebOeve : yees[& kes heefle Gvekes eLeesefele ceeie&oMe&ve leLee meneelee kes efueS Deheveer ke=le%elee
yeQke keer meleke&lee heCeeueer kee vesle=lJe cegKe meleke&leeDeefOekeejer (meerJeerDees) kejles %eeefhele kejlee nw~ yees[& efJeeere mebmLeeDeeW SJeb mebheke&kelee& yeQkeeW kes heefle Yeer
nQ, efpevnW Yeejle mejkeej, efJee ceb$eeuee leLee keWere meleke&lee Deeeesie eje Gvekes meneesie SJeb meneelee kes efueS OeveJeeo %eeefhele kejlee nw~ yees[& ieenkeeW,
efveege efkeee peelee nw~ meYeer meleke&lee ceeceueeW ceW DevegMeemeefveke heeefOekeejer/ keejesyeej meneesefieeeW SJeb MeesejOeejkeeW keer Demeerefcele meneelee nsleg DeeYeej
efveeb$eke heeefOekeeefjeeW kees metevee heoeve kejves ceW meerJeerDees keer meneelee kes Jee kejlee nw~ meeLe ner yees[& yeQke kes meceie efve<heeove kes efueS meHe meomeeW
efueS Ssmes DeefOekeejer efveege efkeS peeles nQ efpevekes heeme peebe SJeb DevegMeemeefveke kes heefle Yeer Gvekeer mecee|hele mesJeeDeeW Deewj meneesie kes efueS Deheveer ke=le%elee
keej&JeeF& kes ceeceueeW ceW %eeve/he=Yetefce nesves kes meeLe-meeLe yeQeEkeie keer Yeer %eeefhele kejlee nw~
peevekeejer nw~ megj#eelceke meleke&lee GheeeeW keer henue kejves ceW SJeb Gvekee heeej-
hemeej kejves ceW Yeer meleke&lee efJeYeeie Oeeve keWefle kejlee nw~ yeQke kes heeme
yees[& kes efveosMekeeW kes efueS SJeb Gvekeer Deesj mes
meYeer Sveyeerpeer keeee&ueeeW ceW Dee he=Leke meleke&lee FkeeF& nQ~ yeQke eje
heeeesefpele #es$eere ieeceerCe yeQkeeW (DeejDeejyeer) eje Yespes ieS meleke&lee ceeceueeW ceW
Yeer meleke&lee efJeYeeie meerJeerDees eje oer ieF& metevee heoeve kejlee nw~
OeesKeeOeef[eeW kees Kelce veneR efkeee pee mekelee hejbleg OeesKeeOe[er peesefKece kees
Deve keejesyeej peesefKeceeW kes meeLe Deiemeefee HesceJeke& Je eqkeesCe kes meeLe oerveyebOeg ceesnehee$ee
kece, heyebOe, efveebef$ele efkeee pee mekelee nw~ OeesKeeOe[er peesefKece heyebOeve efJeYeeie heyebOe efveosMeke Deewj cegKe keee&heeueke DeefOekeejer
efvecve #es$eeW ceW mJeleb$e he mes meYeer OeesKeeOe[er mebyebOeer ceeceueeW keer osKejsKe kejlee
nw - yeQke nsleg SHeDeejSce veerefle kes efvecee&Ce Je heMeemeve, OeesKeeOeef[eeW keer mLeue cegbyeF&
efjheese\ie Deewj efveiejeveer, OeesKeeOeef[eeW hej keWerke=le [ee kee jKejKeeJe, keer efoveebke 9 petve, 2017
22
MANAGEMENT DISCUSSION AND ANALYSIS

Global scenario Act (FRBM) also in place for both the Centre and the states.
From the growth point of view, global economy is on an uneven CPI inflation is below 3% and may even reach 2% due to
path. The strategies adopted for economic development is sliding oil prices. The revamped base year has shown industrial
also varied. For instance, while the U.S has lately adopted production growth at 2.7%, higher than previous years; Forex
a protectionist policy stance, other developing and emerging reserves are at a record $ 370 billion, enough for almost a
market economies clamour for greater degree of openness year of import cover. Rankings under ease of doing business
and more trade. The two major developments which marked and competitiveness indices are continuously showing an
the global landscape during the year gone by were the U.S. improvement over the previous years, to name a few. A big
Presidential elections and the Brexit vote. Monetary and fiscal challenge is on the job creation front with employment generation
policies pursued by leading central banks also differed in their growing at 1% on a yearly basis. A Fund of Fund (FoF) for
stance. The U.S Federal Reserve tightened the Fed Fund rate startups has been created to form an entrepreneurial climate.
by 25 bps in response to unemployment rate touching 4.5%. The Goods and Services Tax is another reform initiative which
EU meanwhile, is still reluctant to hike rate due to very low would have far reaching impact on the economy. The dual GST
growth rate while Japan continues to be in deflation zone. Most model adopted by India includes GST levied by Centre, called
central banks are still pursuing an expansionist monetary policy Central GST (CGST), levies by the State (including Union
with the exception of U.S which has indicated its willingness for Territories) that would be State GST (SGST) and for inter-State
further rate hikes. On the growth front, China grew 6.9% during supply of goods and services, there would be an Integrated
January-March 2017 and is expected to grow between 6.5-7% GST (IGST). Union Territories without legislature can levy Union
for calendar 2017. Territory GST (UTGST).GST rates have been finalized for 1211
goods and 36 broad categories of services. Nearly 50% of goods
Domestic economic scenario fall under the 18% tax rate, 14% of goods fall under 5% tax rate,
As per the provisional estimates put forward by the Central 17% under 12% tax rate and 19% under 28% tax rate. In case of
Statistical Organisation (CSO), the Indian economy is estimated services, the majority of services come within the 18% tax rate.
to have grown at 7.1% (same as per second advance estimate) Thus GST aims to avoid cascading of taxes and simultaneously
during FY 17, but lower than 8.0% recorded in FY16. The augment revenue to the Centre as well as the states. States
nominal GDP for FY17 is estimated at Rs. 151.84 lakh crore, a which lost revenue on account of GST would be compensated
growth of 11%. Gross Value Added at basic prices (real GDP) for a period of five years.
grew 6.6% in FY17, lower than 7.9% in FY16. The GDP numbers
for FY16 has undergone revision since the effect of the revised Banking sector developments
Index of Industrial Production (IIP) and Wholesale Price Index Latest data pegs y-o-y growth in bank credit at 5.7% and deposit
(WPI) with base year 2011-12 has been captuired. The higher growth at 12.1%. This has resulted in excess liquidity in the
growth number for FY 16 is attributed to the base year change. banking system. However the demonetization of old Rs.500
Likewise, the quarterly GDP numbers have also undergone and Rs.1000 notes is a major contributor this surge in deposits.
revision. During Q4-FY17, growth was just 6.1%. The liquidity surge, however, has enabled banks to reduce their
MCLRs by as much as 100-110 bps over the past one year.
Sectoral growth trends at 2011-12 prices However, credit growth to industry has turned negative. Idle
Particulars FY 15# FY 16* FY 17$ industrial capacity due to sluggish demand and banks being hit
by asset quality woes are the major reasons for this trend. Major
GDP 7.5 8.0 7.1
sectors like steel, power and textiles are yet to gain traction while
Gross Value Added 6.9 7.9 6.6 telecom segment has emerged as a new source of risk. Gross
Agriculture -0.3 0.7 4.9 NPAs in the system has touched Rs.7 Lakh. Apart from sale of
Mining & quarrying 14.74 10.5 1.8 non-core assets and raising capital from the consolidation in the
banking sector is being explored as an option to minimize capital
Manufacturing 7.5 10.8 7.9
requirement of banks. Moreover, post Asset Quality Review
Electricity, gas water 7.2 5.0 7.2 (AQR), RBI and GOI has initiated Prompt Corrective Action
supply (PCA) plans to tightly monitor banks breaching certain threshold
Construction 3.0 5.0 1.7 parameters.
Trade, hotels, transport 8.6 10.5 7.8
A major game changer during the just concluded financial
Financial svcs, real 11.1 10.8 5.7 year has been the shift towards digital transformation that has
estate, professional enveloped the economy and banking landscape. This coincided
services with the demonetization drive. The objective is to bring the
Public administration, 8.1 6.9 11.3 cashless transactions to around 10% within a decade. A number
defence of steps towards this end have been initiated such as waiver
Source: MOSPI; # Second revised estimate *first revised estimate of MDR charges, no cash payments above Rs.2 Lakh, bar
$ provisional estimates on election funding of more than Rs.2000 in cash, issuance
of electoral bonds etc to name a few. Banking sector would
Macroeconomic parameters are on a sound footing: FDI inflows surely feel the impact of such changes with more and more
are at a record $ 43 billion, Current Account Deficit is just customers expected to switch to electronic banking channels,
a shade below 1.5% and fiscal deficit is contained at 3.5% of significantly reducing the footfalls in branches over a period
GDP with the Fiscal Responsibility and Budget Management of time. Payments banks and small finance banks ae already
23
there to grab market share post the digital drive. In this scenario, The Bank has accordingly started the process of migrating to
incumbents must strive hard and innovate to stay competitive Ind AS based financial statements. The key impact areas for the
and protect their turf. Bank include accounting of financial instruments, consolidation
accounting, deferred tax and implementation of technology
Digital transormtion has implications for the banking sector systems. Of these, the accounting of financial assets differs
in other ways as well. Fintech has been the new mantra for significantly from Indian GAAP in many areas, which include
quite some time. Pyment banks and small finance banks apart classification, fair valuation, expected credit losses, effective
from other players are entering this space which poses stiff interest rate accounting and derecognition. The Banks Ind AS
competition to existing universal banks. Banks needs to embrace implementation project also focuses on technical evaluation of
disruptive technologies at a very fast pace and also be ahead of GAAP differences, selection of accounting policies and choices,
the learning curve. Moreover, banks must develop competencies evaluation of system changes and data requirements, business
and skill sets in emerging areas such as risk and fraud analytics impact analysis and skill development in the Bank through
using latest technology to prevent a drag on their profitability and regular trainings and workshops.
study customer behavior.
As per the directions of RBI, following steps have been taken by
India needs a vibrant corporate bond market to meet the ever the Bank:
growing funding requirements of corporates. Latest data shows
the rate of capital formation slowing down to 27% from 32% Submission of Proforma Ind AS financial statements to the
over a five year time frame. Though consolidation in the banking RBI for the half-year ended September 30, 2016, as required.
industry would create banks with the much needed size and for implementation of Ind AS, the Bank has formed a
scale to finance corporate funding, banks would still suffer from Steering Committee headed by the Executive Director
asset liability mismatch issues. Moreover, take out financing has and has members from various functional departments.
not really taken off in India. These are deterrents to effectively The Committee is overseeing the progress of Ind AS
meet corporate funding requirements. implementation in the Bank, and provides guidance on
The 5/25 scheme, the SDR scheme and the S4A initiatives critical aspects of the implementation such as Ind AS
are certain novel developments during the past couple of technical requirements, systems and processes, business
years. Though the success of these instruments in reducing impact, people and project management. An update on
the asset quality issues have been limited, it has nevertheless the implementation status is also submitted to the Audit
equipped banks with more tools to fight delinquency post the Committee of Board at quarterly intervals.
commencement of AQR exercise. However, GOI has brought
forth the NPA Ordinance to complement efforts to reduce asset Business Review
quality troubles. Moreover, steps have also been taken to reduce 1. RESOURCE MOBILISATION:
time to implement JLF decisions by stipulating the necessity of Saving deposits have grown by 32% and Current deposits
approval by only 60% of creditors by value as opposed to the by 21% in FY 2016-17. The CASA deposits registered y-o-y
earlier 75%. The Insolvency and Bankruptcy Code is becoming growth of 31%. The Savings HNI segment, registered y-o-y
operational fast and an Oversight Committee has also been 39% and for Current account Deposits, registered 25 % y-o-y
formed at the regulatory level to aid fearless resolution of growth. CASA ratio increased from 34.18% to 39.84% y-o-y
stressed assets by bankers. in March, 2017. The share of Retail Term Deposits, ` 1 crore
It is a pre requisite that banks in India are adequately equipped and below has grown by 10.28% Y-o-Y and constitutes 76%
to efficiently perform the function of financial intermediation if the of Total Term Deposits.
economy is to grow at the desired rate of 8%. 2. Advances :
Strategy for Ind AS implementation and its progress Banks gross advances increased from ` 3,81,662 crore to
` 3,93,788 crore with a growth of 3.18%. Gross Domestic
Banks in India currently prepare the financial statements as per Credit registered a growth of 6.38% from ` 2,68,579 crore
the extant guidelines of Reserve Bank of India, the Accounting on 31.03.2016 to ` 2,85,725 crore on 31.03.2017. Bank
Standards notified under section 133 of the Companies Act, has focused on Retail and SME advances during current
2013 and generally accepted accounting principles in India year with high yield to diversify the risk. Bank caters to
(Indian GAAP).The Institute of Chartered Accountants of India specialised needs of Corporates/Mid Corporates through
has issued Indian Accounting Standards (Ind AS), a revised set 10 Large Corporate Bank Branches and 32 Mid Corporate
of accounting standards, which largely converges the Indian Branches. The requirements of other clients from Retail,
accounting standards with International Financial Reporting SME and Agriculture are met through the Network of 5123
Standards (IFRS). The Ministry of Corporate Affairs (MCA) has branches and the Specilised Processing Centers. Banks 29
notified these accounting standards (Ind AS) for adoption. Overseas Centres cater to credit requirement of exporters
In January 2016, the Ministry of Corporate Affairs issued the and overseas clients.
roadmap for implementation of new Indian Accounting Standards 3. RETAIL :
(Ind AS). For banking companies, the implementation of Ind AS
The Home Loan segment during the year recorded
will begin from April 1, 2018 onwards, with comparatives for the
a growth of 13.18% from ` 19658 crore to ` 22,248
year beginning April 1, 2017. The Ind AS quarterly financials
crore. Bank has introduced Prime Minister Awas Yojana
of FY 2017-18 will need to be published as YoY comparison
of Government of India(GOI) initiative for Housing for
from June 2018 onwards. This roadmap is applicable for the
All(Urban) Mission, being implemented during 2015-
subsidiaries, joint ventures and associate companies of banks
2022. Loan Against Property (LAP) portfolio with a low
also.
rate of interest, longer repayment period and flexible
24
repayment options registered a growth of 16.36% (2) Bank has SLBC Lead Bank Convener responsibility in
from ` 5054 crore to ` 5881. Education Loan portfolio the State of Jharkhand.
recorded a growth of 4.04% from ` 3143 crore to
` 3270 crore. Finance was also granted for Padho 6. FINANCIAL INCLUSION :
Paradesh Scheme(Interest subsidy for students Minority Bank considers Financial Inclusion as a viable business
communities for pursuing studies abroad). The Vehicle proposition and has shifted outlook from CSR to economic
Loan segment recorded growth of 21.16% from ` 2892 viability. ICT based solution to support and secure
crore to ` 3504 crore during the year. Bank has tie-up sufficiently low cost transactions required by the financial
arrangement with Maruti Suzuki, Tata Motors, Hyundai sector. Financial inclusion drive gained momentum with
Motors and Mahindra and Mahindra. Bank also extends Pradhan Mantri Jan Dhan Yojna (PMJDY) programme. Bank
Personal Loans to employees of PSUs/PSEs/Reputed has provided banking services in unbanked rural areas
Corporates/Institutions under tie up arrangement with through ICT led Business Correspondents model.
employer for loan recovery.
Star Swarojgar Prashikshan Sansthan(RSETIs): Bank is
4. Small & Medium Enterprise : operating 42 RSETIs in the States of Jharkhand, Odisha,
Uttar Pradesh, Madhya Pradesh, Maharashtra and West
During FY 2016-17 MSME advances at `51,083 crore Bengal. During the year the RSETIs have conducted
registered y-o-y growth of 4%. The MSME Manufacturing 5168 training programs and imparted training to 145411
sector has de-grown from `19,939 crore to ` 19,736 candidates with credit linkage of 91956 candidates to enable
core and the Service sector has grown by `2,037 crore help them for gainful employment.
registering y-o-y growth of 7.20% respectively. The Share
of Micro sector increased to 42.73%. The New Accounts Financial Literacy and credit Counseling Centres (FLCC)
sanctioned under Micro segment during 2016-17 registered FLCC/FLCs are established as per Reserve Bank of India
growth of 12% against the mandatory target of 10%. guidelines at Rural and Urban Centers at district locations
Bank added 42,842 new accounts under CGTMSE scheme where Bank is having Lead Bank responsibility. Banks
with exposure of `2,693.62 crore and 2,24,703 accounts 51 FLCs are functional in all 51 Lead districts. The FLCs
under PMMY with exposure of `4,895 crore. The Stand-up in addition to imparting training also undertake remedial
India loans were extended to 4,087 beneficiaries. counselling on case to case basis for the distressed
borrowers, preventive counselling through media, workshops
5. AGRICULTURE FINANCE : and seminars. To date 12,95,736 needy distressed people
Priority Sector Advances: were given counselling
The Bank is servicing to the priority and agriculture sectors, Regional Rural Banks :
through its network of rural and semi-urban branches and 43 Bank has sponsored Gramin Bank of Aryavart-GBA
Rural CPC set up by the Bank. The Bank has registered an (Uttar Pradesh State), Narmada Jhabua Gramin Bank
outstanding level of ` 1,13,027 crore under Priority Sector -NJGB(Madhya Pradesh State) , Vidarbha Konkan Gramin
consisting of Agriculture ` 54,302 crore, SME ` 42,768 crore, Bank VKGB (Maharashtra State) and Jharkhand Gramin
Education ` 3,188 crore, Housing ` 11,584 crore & others Bank-JGB (Jharkhand State). All RRBs are profit making
` 1,185 crore, including Rural Infrastructure Development and the Branches and administrative offices of the Gramin
Fund (RIDF). Under Agricultural Credit Plan., Bank branches Banks are on CBS platform. These RRBs are enabled on
disbursed ` 25,337 crore during the year. Bank has issued RTGS ,NEFT and ATM platform and cover 61 districts with a
2,38,248 KCC with credit limits of ` 2,823.60 crore for flexible network of 1663 branches. They have a combined business
credit utilisation. The Bank also extends financial assistance mix of ` 45,772 Crore.
under Differential Rate of Interest at concessional rate of
interest 4% to low income group. The bank has sanctioned 7. INTERNATIONAL :
300 cases under DRI Scheme during the year involving
The Bank has 29 Branches, 4 Representative Offices, 5
` 1.93 crore. Banks credit exposure to Minority Communities
Subsidiaries and 1 Associate/Joint Venture spread across
is ` 14,717.25 crore as on March 2017. The loans to Farm
22 countries of all time zones. The contribution of foreign
Mechanization sector during the year amounted to ` 143.56
operations in Banks global business mix has been 24% as
crore in 4776 accounts. Banks finance to Food & Agro
on 31.03.2017.
Industries and Rice & Dal Mills, Fruits & Vegetable processing,
Fish processing, Milk & Milk products, Food grains during the Bullion Banking business was conducted at SEEPZ and
FY 2016-17 is ` 510.57 crore. Ahmedabad branches and was later extended at other branches.
Banks nine branches are authorized to undertake bullion
National Rural Livelihood Mission (NRLM): is an important
business. Gold is procured on consignment basis for catering to
poverty eradication progamme for rural poor. During the year
the needs of jewelry exporters and domestic jewelers.
Bank has disbursed ` 162.21crore to 9946 borrowers.
Self Help Groups (SHGs) : Overseas Subsidiaries and Associates:
Bank has a customer base of 257099 Self Help Groups 1. PT Bank of India Indonesia Tbk
(SHGs) of which 83261 SHGs are credit linked including
48464 women SHGs during the year 2017. Bank has 2. Bank of India (Tanzania) Ltd
introduced Dual Biometric authentication for offsite 3. Bank of India (New Zealand) Ltd
transactions, financial and Data Digitalization for monitoring 4. Bank of India (Botswana) Ltd
of SHGs.The Bank has Lead Bank responsibility in 51 districts
spread across five states of Jharkhand (15), Maharashtra 5. Bank of India (Uganda) Ltd
(14), Madhya Pradesh (13), Uttar Pradesh (7) and Orissa. 6. Indo Zambia Bank Ltd. (IZB)
25
FOREIGN BUSINESS : interest income and market risk. The Bank has maintained
Banks key priority areas include meeting trade finance and SLR investments in excess of 20.50% of the regulatory
forex requirements of exporters and importers. Bank has requirement from time to time to utilize excess SLR for
217 Authorised Dealer Branches Pan India. These Branches borrowing from Repo /CBLO windows. The gross SLR
handle foreign exchange business and cater to the need investments were ` 1,10,951 crore (88.90% of total
of exporters and importers. Bank also has correspondent investments) and Non SLR stood at ` 13,857 crore
banking relationship with 200 banks across the globe. Bank (11.10% of total investments). The investments are made
has Rupee Drawing Arrangements with Gulf based private in accordance with the Board approved comprehensive
exchange houses to facilitate inward remittances. policy which is reviewed periodically to respond to market
developments/regulatory requirements.
8. CREDIT MONITORING :
11. INFORMATION TECHNOLOGY :
Safety of Bank's exposure in credit asset is of paramount
importance. The safety is dependent upon risk factors, which The Bank has launched IT products and services to enhanced
are identified and accepted while taking credit exposure customer experience, digitization and simplification of
Credit Monitoring is a critical area for the Bank to maintain operations on:
sound asset quality. Various tools and methods are used to l Internet Banking - Enabling submission of 15G/ 15H
monitor the accounts at various levels and corrective steps through Internet Banking, generation of interest
are being taken. certificate for deposits and loan account, enabling
Special Stress Management Cell is set up to monitor high income declaration scheme, enhancement of online
value SMA 2 borrowal accounts. Based on the Early Warning term deposit facility and in new user enrollment
Signals, system has been established for Red Flagging of process
accounts and get forensic Audit done and take corrective l New modules on Corporate website - Enabling
action in the stressed accounts. Implementation of Credit Balance Enquiry for Prepaid Card from website,
Process Audit and timely conduct of stock and receivable enabling acceptance of online request for POS/
audit is ensured. Critical analysis is done for quick mortality ATM failure refund, enabling refund request for
default cases and steps are taken to mitigate reoccurrence. e-com transactions, application for MSME I and II for
Borrower Health Profile (BHP) system is introduced through submission and acceptance of loan applications up to
on-line portal for high value accounts, for monitoring on real ` 25 crore.
time basis.
l Launch of smartphone based application Chillr for
9. NPA Management: facility of funds transfer and utility bill payments.
The Bank made sustained relentless efforts for NPA and l Implementation of Bharat Bill Payment System APP
Written Off recovery by adopting Board approved strategies for customers.
with activation of Asset Recovery Branches, staff at grass l Enabling Recharge module in Star Token NG this
root levels. The measures initiated resulted in improved provides the facility of mobile and DTH recharges to
recovery through some of the following strategies: Banks customers.
Holding on operations in NPA accounts arising out of
temporary Cash Flow mismatch for up-gradation within 12. RISK MANAGEMENT :
short span of time; Up-gradation of the entire account after Risk and Control :
recovery of the total overdue; Restructuring in accounts,
which needs a long term support; measures under 5/25, Bank has established mechanisms to ensure ongoing
SDR, S4A for resolution of the stressed assets; OTS in assessment of relevant risks on an individual as well as
accounts with positive impact in Banks profits & loss A/c; consolidated basis. Risk Management is a Board driven
Invoke promptly the provisions of SARFAESI act; Filing of function with the Risk Management Committee of the Board
suit and follow for vacation of stay and for speedy resolution at apex level supported by operational level committees of
through the DRT; Declaring Borrowers as wilful defaulters in Top Executives for managing various risks. The process of
all eligible cases, Mega E-auctions on Pan-India basis to fast Risk Management consists of identification, measurement,
forward the process; Participation in the National Lok Adalat monitoring and control. These processes are covered in
at various levels; suit filed/decreed cases are now monitored policies viz., Enterprise Wide Risk Management, Credit
online. Proactive participation in JLF meetings conducted Risk Management, Operational Risk Management, Market
at Bank level in all cases where Bank is Leader and also a Risk Management, Derivatives, ALM, Foreign Exchange
member of consortium. and Dealing room operations. The identification, measuring,
monitoring & mitigation of potential risks, in all activities and
10. TREASURY: products is done through detailed analysis and vetting of
the same by the operational level risk committees and task
Forex Business: During the year 2016-17, Merchant and
forces. Tools and systems of prudential limits, new Basel
interbank turnover was ` 1.28 lakh crore and ` 24.24 lakh
Compliant Credit Rating Models, Credit Audit, VaR models
crore respectively. The aggregate turnover of Banks Forex
for Market Risks, Self-assessment exercise coupled with
Business during the year was ` 25.52 lakh crore.
tracking of Key Risk Indicators for Operational Risk have
Treasury Operations & Investments: Bank continued to been introduced for assessing/measuring the identified risks.
play an active role in all segments of the market- Funds,
Forex and Bonds during 2016-17. Bank has maintained Bank has migrated to computation of Capital Adequacy
a higher level of investments keeping balance between under New Capital Adequacy Framework (Basel II) based on
26
Standardised Approach for Credit and Market Risk and Basic SYND-ASBA), Payment Gateways, NACH activities on NPCI
Indicator Approach for Operational Risk as per RBI guidelines platform and operational aspect of Star Channel Finance.
effective 31.03.2008. The Bank undertakes Internal Capital During the FY 2016-17, the Department has generated
Adequacy Assessment Process (ICAAP) on a yearly basis income of ` 31.73 crore.
for assessment/measurement of various risks, the limits of
its risk-bearing capacity and appropriate level of internal 15. THIRD PARTY PRODUCT :
capital in relation to the risks and the Risk Appetite. Stress
Life Insurance:
Testing Process is in place for enhancing risk assessment by
providing the bank a better understanding of the likely impact Bank has continued its Corporate Agency arrangement with
even in extreme circumstances. Banks Joint Venture life Insurance Company Star Union Dai-
ichi Life Insurance Co Ltd. for sale of life insurance products.
Banks Information Risk Management System has clear Bank has 5700 IRDAI qualified Specified Person employees
objectives to obviate cyber-security risks in the face of at the branches. Bank offers optional life insurance cover to
acceleration in Banks business by strengthening internal Banks Retail Home and Education Loan borrowers under
controls to protect brand, reputation and assets of the Bank. Group InsurancePolicy at a discounted premium. Bank also
Bank has implemented various information security projects for offers SUD Life Group Term Insurance plan for Sum Assured
monitoring of Real-Time Information Security attempts/incidents/ from ` 1 lakh to ` 5 lakh at competitive rates to Banks SB/
events on 24x7 basis. Bank is vigilant of the security and privacy CD customers. Bank collected premium of ` 738 crore thus
of the data related to its patrons and account holders and takes earning ` 70.13 crore of commission income. The Bank
utmost care to protect it from cyber-attacks. Bank has developed earned commission income of ` 0.46 crore through tieup
reasonable resiliency to provide uninterrupted services in with Star Health & Alied Insurance Co. Ltd.
adverse situations. Bank has put in place Captive Security
Operation Centre (SOC) at Data Center. The Bank is ISO 27001 General Insurance- Non-life :
(ISMS) and ISO 22301 (BCMS) certified and the PCI-DSS V3 Bank also has Corporate Agency agreement with National
certification is under process. Other advanced security tools like Insurance Co. Ltd. (NICL) for insurance cover of non life
Privilege User Management, Database Activity Monitoring have products. Bank has tie-up with New India Assurance Co.
been operationalized. Security solutions like Anti-APT and anti- Ltd. and Reliance General Insurance Co. Ltd. for General
DDoS tools are under installation process. Risk and vulnerability Insurance category Star Health & Allied Insurance Co. Ltd.
assessment exercises are routinely carried out for all critical under Standalone Health Insurance category. Banks co-
application and services with in-time remedial activities. branded health insurance product - BOI National Swasthya
Bima, is a Family Floater Mediclaim Insurance Cover
13. ALTERNATE DELIVERY CHANNEL : available for Bank of India account holders, at a low premium.
The Banking industry has become fast paced. Post Premium collected by the Bank from General Insurance
demonetization era needs moving towards less cash society Business was ` 203 crore with commission earning of
and thus, the emphasis is on digitalization.Bank of India is ` 21.31 crore.
committed to give a stellar performance not only in distribution
of various digital products viz. Debit cards, Credit cards, Mutual Funds Products :
POS in all varieties of Swipe & Pay, Click & Pay,Touch & Pay, Bank continues to be a shop for all financial needs to the
Internet Banking/ Mobile Banking but also in ensuring that customers for distribution various Mutual Fund products
these products are activated and used. BOI has successfully of 10 Asset Management Companies including BOI-AXA
implemented Government of India launched UPI/BHIM, Mutual Fund, our Bank own joint venture company. Bank
BHARAT QR and AADHAAR PAY. POS distribution has has earned a commission of ` 5.36 crore from distribution of
gone up from 5000 to 17793 as on 31.03.2017.Debit card Mutual Fund business during FY 2016-17.
activation has gone up from 18% before demonetization to
37% which shows our fast pace in digitalization. Bank has 16. MARKETING & PUBLICITY :
launched BOI Star Loyalty programme for introducing Chillr Bankss Publicity and Public Relation Department executes
Mobile App for easy money transfer and utility payments. multi-media corporate campaigns to enhance the visibility of
Bank cobranded Prepaid cards, added value to POS for Banks Image and promotes banks various products down
dynamic currency conversion launched and have taken lead the line across the country in order to execute the media
to have 89 Digital Villages Pan India. plan, foundation of Banks tagline and theme Relationships
beyond banking has been continued. Advertisement of
14. TRANSACTION BANKING : Banks Products through Radio channels and digital platform
Bank set up separate Transaction Banking Department to has been undertaken in a big way. The promotion of Banks
generate bulk income and float for the Bank by providing product through print media in major national / regional
management of cash flows of customers especially dailies and various top magazines and OOH activities i.e.
large corporates, government institutions and high net Hoarding/Bill Boards/Gantries is undertaken.
worth individuals through digital banking. The Star Cash
Management Services (CMS) Hub comprising of Cheque 17. BUSINESS PROCESS RE-ENGINEERING :
collections, PDC collections and Direct Debit mandates, BPR Department has worked on improving the existing
other services viz. Cash Management Services (Doorstep systems and processes in the Bank as also on other aspects
Banking), Online Share Trading (3 in 1 A/cs, ASBA & of change management. The initiatives taken are:
27
Star Paramarsh: 19 LEGAL & RIGHT TO INFORMATION ACT :

Developed structured Staff Suggestion Scheme Christiansted Legal Department of the Bank is a support department and
Star Paramarsh to encourage employees to contribute provides platform on matters of Opinion, Documentation,
ideas for betterment in functioning and business growth. Litigation and emanating from functional departments at Head
Suggestions are screened analyzed in consultation with the Office and Zones. In addition to attending to referral matters
functional departments and then selected for implementation. of NBGs/Zones, Domestic Branches/Foreign Branches and
Banks subsidiaries, the Department undertakes Drafting
Product Champions: / Vetting of documents of various contracts/ Service Level
To bring out improvement in existing products/services Agreements (SLAs), Software/Hardware procurement, tie-
and development of new products/services in line with the up arrangements /new products, approval of Plaints for
market trends and customer demands, concept of Product suits filed by the bank, responds to MOF , RBI, IBA query,
Champions was introduced. Product Champions are opinion on Share transmission matters and cases relating
assigned Products for their refinement. Online Trade Finance to Claims against the Bank . Under the Right to Information
System ( TF Online) for foreign bill business/Trade Financing; Act applications are responded as per the Act. Central Public
Mobile Wallet App BOI Pay; E Smart Finance for financing Information Officer and Appellate Authority across Zones
suppliers of e- retailers and E-statement are in process. / NBGs are placed. Deputy General Manager (Law) is the
CPIO of the Bank, General Manager, Legal, is the Appellate
Go Green Initiative: Authority. Department issues guidance to NBGs/Zones on
Harnessing the digital platform that brings together all Banks the amendments on Statues
IT and alternate delivery channels under one umbrella
20. COMPLIANCE :
and delivers to the customers the convenience of banking
anytime anywhere The department devised a safe system of Board approved Compliance Function Policy (Board
e-statement during the year. This eliminates the customers Meeting dated 26.2.2016) is in place on the Reserve Bank
the need for physical travel to branches. of India guidelines. Compliance of statutory, regulatory
and Banks internal guidelines is the scope of operations
Centralised Account Opening: of the compliance function of the Bank, for Domestic and
The initatives for Centralised Operations Department at Overseas operations. Bank has framed Compliance Rules
NBG level for account opening, centralised validation of for Banking activity applicable to domestic branch banking,
new accounts for C-KYC (Centralised KYC) and UCIC is for implementation / monitoring in areas of :
assigned pilot project in NBG (West-I) jurisdiction Mumbai. l Know Your Customer/Anti-Money Laundering/
Combating of Financing of Terrorism;
18. INSPECTION & AUDIT :
Deposits & Services; Advances and FEMA.
Bank has board approved policy on Risk Based Internal Audit,
l
Risk Based Management Audit (Domestic), Concurrent Audit, Compliance testing exercise (on sample basis) every half year
Information System Audit and Audit of Foreign Branches. The as stipulated by RBI, for Tranche III compliance rules prescribed
policies were reviewed/revised to comply with the Guidelines by RBI and for the regulatory requirements applicable at
issued by the Department of Financial Services, MOF, GOI Overseas Centers is undertaken by the Banks officials.
and covers the areas mentioned in the RBI AFI report, MOF
guidelines and also as per the directions of Audit Committee of KYC /AML / CFT : The department is also vested with the
the Board. During the year 2016-17, the Department conducted responsibility for implementation/ monitoring; Know Your
audit of 3,246 branches and offices. Concurrent Audit covers 728 Customer /Anti Money Laundering Measures/ Combating
Branches, Treasury Branch, Data Centre and HO Departments Financing of Terrorism guidelines. Compliance with KYC
by FCAs and the 29 Foreign Branches are covered by Banks In- norms in all the new as well as existing accounts, as directed
house officers. Concurrent Auditors covered 63.42% of Global by RBI is ensured.
Deposits and 82.56% of Global Advances. The department also is the nodal point of contact of Risk
Bank also conducts special assignments to meet Based Supervision (RBS) audit of RBI and for all Regulatory
requirements of the Bank from time to time in areas of: Agencies. The RBS reports are scrutinised and compliance
l Discretionary Audit conducted at branches with High is submitted to the RBI.
Risk and above rating. 21. OFFICIAL LANGUAGE :
l Assessment of impact of preventive vigilance There is a well established set-up of official language
measures at branches under audit. department which ensures the implementation of Govt. of
l Special Audit of select Authorised Dealer (AD) India policy related provisions regarding progressive use of
branches for checking/verification of transactions Hindi. The Initiatives and achievement include -Rajbhasha
relating to Export transactions / Import Advance Kirti Purskar First prize in B region; Rajbhasha Kirti
Remittances. Puraskar First prize in TOLIC category B region in addition
l IS Audit of Data Centre & Disaster Recovery site by to 28 prizes/awards from various authorities for excellent
Banks Internal Information System Auditors. implementation of Official Language Hindi. Bank conducted
133 Hindi work-shops and 3137 staff were imparted training
l Concurrent audit of Data Centre to ensure verification to improve their Hindi language skills. On Vishwa Hindi
of interest parameters, application of interest process Diwas (10.01.2017) 2588 students participated in debate and
and checking of interest in sample accounts. speech competitions from 226 schools across the country.
l Regular reporting on all important Audit findings
are made to Top Management, Audit Committee of 22.
HUMAN RESOURCES , LEARNING & DEVELOPMENT
Executives and Audit Committee of the Board as per AND IN HOUSE JOURNALS :
the directions. The HR transformational strategy, focus is on Capacity
28
Building, ensuring availability of manpower with right sets for the employees. The Hindi In-House Journal is also an
of skills, optimum utilization of existing manpower and by important media to motivate and encourage employees to
bridging skill gaps. The current and future human resources use Hindi in their routine official work. The Bank changed
in consonance with business strategic plan, focus on HR name of the Hindi magazine this year with BOI Vaarta
transformation on a continuous basis to keep pace with (earlier MEGHTARA). BOI VAARTA received its first award
emerging time. Bank has during the year recruited 299 for Best Hindi Promotion by Press club of Ernakulum,
General Banking, 86 Specialist officers and 958 clerks. Kerala on 18th February 2017.
Endeavour is to bridge the human skill gaps in areas of
Corporate Credit, Risk Management, Treasury, IT and 23. Customer Excellence Branch Banking :
Marketing on an on going basis. Bank is a voluntary member of the Banking Codes and
Standards Board of India (BCSBI) since inception for
Compliance with Reservation Policy : customer orientation and commitment to provide service
The Bank is complying with the reservation policy of of a high order in a transparent manner, providing the
Government of India. Recruitment and SC/ST Cells at Head customer with necessary information to take an informed
Office / Zonal Offices ensure to implement the reservation decision. The Bank has adopted and revised various policies
policy and redressal grievances relating to SC/ST/OBC on Customer Rights Policy, Customer Acceptance, Care
Employees. General Manager at Head Office is Chief Liaison and Severance Policy and Grievance Redressal Policy for
Officers for OBCs and SCs/STs. Officers from SC/ST/OBC rendering services to the customers. Operational Customer
category are designated Liaison / Cell Officers at Zonal Relationship Management (OCRM) is introduced to lodge
Offices.Post-based Reservation Rosters are maintained as Web/ Mail based Customer suggestions and issues. Bank
per Government guidelines. has published the tomers rights on the website in Hindi,
English and Marathi as a pictorial booklet. Bank ATM
Representation of SC/ST/OBCs Staff (Indian) : screens/ Digital signage system at select branches, also
display the Customer awareness campaign.
March 2017 Officers Clerks Sub-Staff Total
Total 21257 18720 7773 47750 24. BRANCH NETWORK & EXPANSION:
SC 3794 3073 2607 9474 Bank has a geographically well spread Domestic branch
% to total Staff 17.85 16.42 33.54 19.84 network of 5016 branches and 29 overseas branches plus
32 Representative Offices across all time Zones of the
ST 1786 1957 863 4606 Globe. During the year 115 new branches were added to
% to total Staff 8.40 10.45 11.10 9.65 the domestic branch network. Banks Rural and Semi-urban
OBC 4386 4109 1674 10169 branches constitute 66.15% of domestic branches while
specialized branches are 5.29%.
% to total Staff 20.63 21.95 21.54 21.30
Learning and Development: A separate Cell for Learning 25. BANKS SUBSIDIARY/ASSOCIATES/JOINT VENTURES:
and Development is functioning for imparting training and BOI Shareholding Ltd.
talent development programmes. Bank has introduced
E-Learning modules in enhancing the competencies Bank has investments of ` 6.64 crore in BOI Shareholding
of employees and equip the staff with right skills and Ltd. (BOISL) , joint venture with BSE, in 1989. Bank during
knowledge for meeting ever changing business dynamics FY 2016 has acquired the BSE stake of 49% is now a
across different segments. The Banks Training Colleges 100% wholly owned subsidiary of the Bank. BOISL acts
have imparted training to 24,000 Staff members and 500 as Depository Participant (DP) of both the Depositories,
trainees from other Institutes including RRBs during the year. National Securities Depository Ltd. (NSDL) and the Central
The Executive Development Programmes for AGMs, Bourse Depository Services (India) Ltd. (CDSL). The company
Programmes for Treasury Operations and Dealers. Pre- undertakes collection of Broker Turnover Stamp Duty
promotion skills training for internal promotion process was business on behalf of Governments of Maharashtra, Gujarat,
provided to 4428 staff. Special session for faculty staff and New Delhi, Tamil Nadu, Telangana, West Bengal, Haryana
summer internship to 300 students was conducted during and Karnataka.
the year.
BOI AXA Investment Managers Pvt. Ltd. and BOI AXA
TAARANGAN (Bilingual) & BOI VAARTA (Hindi) : Trustee Services Pvt. Ltd. :
Banks in-house Journal Taarangan has been playing a These subsidiaries are in the business of Mutual Fund and
significant role of internal communication in the Bank since Portfolio Management. Bank of India is holding 51% Stake in
inception 1964. It is also one of the mediums of promoting both the Companies with Investment of ` 56.32 crore.
employee engagement in the bank. It has developed as
platform for employees to express there views, creativity BOI Merchant Bankers LTD. (BOIMB):
& intellect. The house journal carries social, promotional, BOIMB was promoted to undertake merchant banking
staff achievements and other activities organised at Zones/ business including arranging of Syndicated Loans, Bonds
Branches/ offices across India and abroad. The department and Debentures on 31.10.2014. It is a wholly owned
has nominated zonal representative across zones for subsidiary of the Bank with paid up capital of ` 10 crore.
reporting of activities undertaken. Banks House Journal won
18 awards and accolades from reputed organizations during STCI Finance Limited :
FY 2016 - 17 in including two International Award for Brand STCI Finance Ltd. is a NBFC, established in 1994. Bank of
Excellence in House Magazine. India with 29.96% holding is the largest stakeholder in STCI,
To motivate employees to use Hindi in their official work, with a Paid up Capital of ` 380 crore. STCI Primary Dealer
Bank is conducting various activities to promote Hindi viz. Ltd. (STCIPD) is a wholly owned subsidiary of STCI Finance
training, workshop, competitions and other programmes Limited. STCIPD commenced its operations from 25th June
29
2007 and is one of the leading primary dealers in the country. eight separate Vigilance Units across NBG offices. The
Vigilance Department also renders advice of the CVO in
Star Union Dai-ichi Life Insurance Company Ltd. Vigilance cases referred by the Banks sponsored Regional
(SUDLife): Rural Banks (RRB).
Bank of India, Union Bank of India and Dai-ichi Life Insurance Fraud cannot be eliminated but fraud risk can be mitigated,
Company, Japan have formed Star Union Dai-ichi Life managed and controlled like other business risks with a
Insurance Company to provide assured life insurance proactive framework and approach. Fraud Risk Management
services to its clients. The company commenced insurance Department handles all fraud related matters independently
business in February 2009. BOI holds 28.96%, UBI holds in areas of : Devising and Administration of FRM Policy for
25.10%, and Dai-ichi Life Insurance Company holds 45.94% the Bank, Reporting and Monitoring of Frauds, Maintenance
of the company paid up capital with Investment of ` 75 crore. of Centralized data on frauds, Analysis and diagnostic root
cause of Perpetrated and Attempted Frauds and implementing
INVESTMENT / ALLIANCES : remedial measures for any product deficiencies, Plugging
Central Depository Services (India) Ltd. (CDSL) was the loopholes in the systems, procedures & practices
promoted in 1997 by BSE and Bank of India along with other leading to perpetration of fraud, Dissemination of modus
Banks. Bank holds 5.57% stake in the paid up capital of operandi & reasons for occurrence of fraud shared through
` 104.50 crore of CDSL. Circulars/instructions to avoid the risk of recurrence of
ASREC (India) Ltd. was floated by the Specified Undertaking frauds of similar nature, sensitizing staff through short alerts
of the Unit Trust of India (SUUTI) to undertake securitization messages through tickers/periodical messages through
and asset reconstruction activities. Bank holds 26.02% MMS/ training/Video Conferencing on Fraud prevention/
stake, in the equity capital of the company of ` 98 crore. mitigation, Periodical circulation of checklist on prevention
of frauds, Follow up of police cases and FIR, Flagging of
National Collateral Management Services Ltd. (NCML) advance related accounts as fraud in Banks finacle system,
is promoted by the National Commodity and Derivates Provisioning and accounting of amount involved in frauds,
Exchange Ltd. (NCDEX). It was incorporated on 28.09.2004 Registering and Follow up for Insurance Claim with the
to promote and provide collateral management services Insurance Company.
for securing, managing and controlling securities and
commodities. Bank holds stake of 10.17% in the equity 27. BUSINESS RESPONSIBILITY REPORTING 2016-17
capital of the company with Paid Up Capital Investments Clause 34(2) (f) of SEBI Listing Regulation 2016. The text of
` 3 crore. the same is available on our Website www.bankofindia.com
SWIFT India Domestic Service Pvt. Ltd. joint venture
company is promoted by SWIFT and 9 major Banks including 28.
Basel-III (Pillar 3) Disclosure (Consolidated)
Bank of India. SWIFT is holding 55 % equity and remaining March 2017
45% is held by 9 major Banks. Bank of India has an equity In terms of RBI Circular DBOD.No.BP.BC.1/21.06.201/2015-
stake of 5% in the company with ` 7.71 crore Investment. 16 dated July 1, 2015 on Basel III Capital Regulations
SME Rating Agency of India Ltd. (SMERA) was set up read together with RBI Circular DBR.No.BP.
during FY 2005-06 by SIDBI in association with Dun & BC.80/21.06.201/2014-15 dated March 31, 2015 on
Bradstreet, one of the leading credit rating agencies. The Prudential Guidelines on Capital adequacy and Liquidity
Company objective is to provide comprehensive, transparent Standard Amendments, requires Banks to make applicable
and reliable ratings which would facilitate greater and easy Pillar 3 disclosures including Leverage Ratio and Liquidity
flow of credit to SME sector. Bank has a nominal stake of 4% Coverage Ratio under the Basel III framework. These
in the equity capital with investment of ` 0.40 crore. disclosures are available on Banks website at the link http://
www.bankofindia.co.in/english/Regdisclosuresec.aspx.
Other Strategic Investments:
Acknowledgement:
Bank also has strategic investments in BSE Ltd. (` 49.97
crore), CERSAI (` 2.15 crore), Equifax Credit Information The Board expresses its gratitude to the Government of India,
Services Ltd. (` 4.73 crore), U.V. Asset Reconstruction Reserve Bank of India and Securities and Exchange Board
Co. Ltd. (` 0.15 cr) Clearing Corporation of India (` 0.50 of India and other regulatory authorities for their valuable
crore), Agricultural Finance Corporation Ltd. (` 1.26 crore), guidance and support. The Board also thanks financial
SIDBI (` 45.30 crore), Tourism Finance Corporation Limited Institutions and correspondent banks for their co-operation
(` 8.59 crore), Central Ware Housing Corporation Ltd. and support. The Board acknowledges the unstinted support
(` 1.11 crore), Loss Data Consortium CORDEX (` 1 crore), of its customers, business associates and shareholders. The
SBIDFHI (Rs 6.34 crore.), NPCI (` 10 crore), MCX Stock Board also wishes to place on record its appreciation of staff
Exchange Ltd. (` 27.50 crore), CSC e-Governance Services members for their dedicated service and contribution for the
India Ltd. (` 1 crore), Invent Assets Securitisation and overall performance of the Bank.
Reconstruction Pvt. Ltd. (` 10 crore).
For and on behalf of the Board of Directors
26. VIGILANCE /FRAUD RISK MANAGEMENT :
Vigilance machinery is headed by the Chief Vigilance
Officer (CVO) appointed by Government of India, Ministry
of Finance and the Central Vigilance Commission. The CVO
is assisted by General Banking officers with knowledge/
background of investigation and disciplinary matters for Dinabandu Mohapatra
rendering advice and support on matters relating to vigilance Managing Director & CEO
cases. Vigilance Department also focuses on initiation and Place : Mumbai
dissemination of preventive vigilance measures. Bank has Date : 9th June, 2017
30
keejheexjs meeceeefpeke GejoeefelJe Corporate Social Responsibility

osMe kes DeieCeer efJeeere mebmLee nesves kes veeles yeQke Dee@]He Fbef[ee heefleeqle je^ efvecee&leeDeeW Bank of India being a premier financial institution of the country
shares the dream of eminent statesmen in a positive manner
keer lejn en mJehve osKelee nw efke heleske Yeejleere YetKe, keghees<eCe Deeefo mes cege nes that every Indian should be free from hunger, malnutrition, and
Deewj Gmekeer cetueYetle ]pejleW hetjer neW leLee Gmes Jenveeesie ojeW hej efMe#ee, mJeemLe should have the basic necessities and be entitled to affordable
megefJeOeeSb GheueyOe neW Deewj meceeve DeJemej GheueiOe neW leeefke meeceeefpeke SJeb Deee|Leke education, healthcare facilities and equal opportunities in an
enabling environment thereby resulting in reduction of social
Demeceevelee kece nes~ yeQke DeeHe@ Fbef[ee kee efJeeeme nw efke efpeme meceepe ves Fleves Je<eeX and economic disparity. Bank of India believes that society,
ceW Flevee ye[e yeQke yeveves ceW Gmekeer meneelee keer, Gmekes efJekeeme kes efueS keg kejvee which has helped the Bank to grow to such an enormous
size over the years, deserves to get back something in return
lees veee mebiele nw~ yeQke ves efJeiele Je<eeX ceW osMeYej ceW meerSmeDeej ieefleefJeefOeeeW kes efueS for its development. The Bank has generously contributed to
ye{-e{ kej eesieoeve efkeee nw~ kebheveer DeefOeefveece kes Debleie&le ieefle kebheefveeeW kes efueS CSR activities over the last few years throughout the length
kebheveer DeefOeefveece 2013 ceW meerSmeDeej kes lenle Jee kejvee DeefveJeee& efkeee ieee nw~ and breadth of the country. A new provision in Companies Act
2013 has mandated expenditure under CSR for the companies
neueebefke yeQke Dee@]He Fbef[ee Fme heJeie& kes Debleie&le veneR Deelee efHej Yeer veske keejCeeW kes formed under the Act. Even though Bank does not come under
efueS mJese mes yeerSmeDeej ieefleefJeefOeeeW ceW menYeeieer nes jne nw~ yeQke Gheeesieer meerSmeDeej this category, as a responsible corporate citizen, the Bank has
been participating in CSR activities for worthy causes. Bank of
ieefleefJeefOeeeW ceW menYeeefielee kejlee jne nw Deewj Je<e& 2016-17 kes oewjeve Gmeves kegue India has approved various CSR projects during the year 2016-
.6.42 kejes[ keer efJeefYeVe meerSmeDeej heefjeespeveeSb Devegceesefole keer nQ~ 17 aggregating ` 6.42 crore.
efJeeere Je<e& 2017 kes oewjeve yeQke ves efvecveevegmeej meerSmeDeej heefjeespeveeDeeW kees meneelee During the FY 2017 Bank has assisted CSR projects as under
- Participation under Swachha Bharat Mission
heoeve keer~
- Initiative to protect environment
- mJe Yeejle DeefYeeeve kes lenle menYeeefielee
- Initiatives on Training and Skill Development
- heee&JejCe megj#ee nsleg henue - Extending health care to poor / under privileged
- heefMe#eCe SJeb keewMeue mebyebOeer henue - Assistance to Cancer Patients
- iejerye/Deuhe megefJeOee heehle JeefeeeW kees mJeemLe megefJeOee - Extending assistance to differently abled persons & old age
homes
- kewvmej heeref[leeW keer meneelee
- Assistance to mentally retarded children
- efJeMes<e he mes me#ece JeefeeeW SJeb Je=eeceeW kees meneelee - Assistance for welfare of blind
- ceeveefmeke he mes kece efJekeefmele JeefeeeW keer meneelee - Assistance for providing solar water pumps in tribal areas
- ves$enerve JeefeeeW keer meneelee - Assistance to children of AIDS infected
- AIDS mes mebeeefcele yeeeW keer meneelee - Assistance for soil and water conservation projects
- ce=oe SJeb peue mebj#eCe heefjeespeveeDeeW nsleg meneelee - Initiatives for rural development and empowering rural youth
by providing skill training in order to create better employment
- ieeceerCe efJekeeme nsleg henue Deewj ieeceerCe egJeeDeeW kees keewMeue heefMe#eCe eje opportunities for self-employment and
meMee yeveevee SJeb Gvekes mJe-jespeieej nsleg yesnlej DeJemejeW kee me=peve kejvee - Welfare of SC/ST/OBC and the backward strata of the
- Smemeer/Smeer/Deesyeermeer Deewj meceepe kes efhe[s Jeie& kee keueeCe society.
31
keeheexjs Meemeve heCeeueer CORPORATE GOVERNANCE

Meemeve heCeeueer ket hej yeQke kee oMe&ve : Banks Philosophy on code of Governance :
yeQke keer keeheexjs Meemeve heCeeueer kee oMe&ve MesejOeejke cetue ceW Je=ef kejles The Banks corporate governance philosophy is woven around its
total commitment to ethical practices in the conduct of its business,
ngS Deheves keejesyeej mebeeueve ceW vewefleke heefjheeer kes heefle Deheveer hetCe& heefleyelee while striving to enhance shareholders value. The interrelation
hej mebjefele nw~ yees[&, keee&heeuekeeW leLee Deve heoeefOekeeefjeeW kee heejmheefjke between the Board, the executives and other functionaries is so
mebyebOe Fme lejn ieefle nw efke Gvekeer efJeefMe YetefcekeeSb mheleee efeeqvnle nes configured as to have distinctly demarcated roles and improved
peeleer nQ leLee keeheexjs keee&efve<heeove ceW megOeej Deelee nw~ yeQke Ge hekeve corporate performance. The Bank is also committed to following
ceevekeeW leLee heejoe|Melee kes DevegmejCe nsleg Yeer heefleye nw~ yesnlej heefjheeer kes high disclosure standards and transparency. In line with the best
practices, the Bank has formed various committees of the Board to
DevegmejCe ceW yeQke ves keejesyeej kes heleske he#e keer efveiejeveer kejves kes efueS yees[& monitor every aspect of business.
keer efJeefYeVe meefceefleeeW kee ieve efkeee nw~
Board of Directors :
yees[& kes efveosMeke : The Bank is constituted under the Banking Companies
(Acquisition and Transfer of Undertakings) Act, 1970 as amended
mecee-mecee hej mebMeesefOele yeQeEkeie kebheveer (GheeceeW kee Depe&ve Deewj DeblejCe) DeefOeefveece, from time to time. The general superintendence, direction and
1970 kes Devleie&le yeQke kee ieve efkeee ieee nw~ meeceeve hee&Jes#eCe, yeQke kee keejesyeej management of the affairs and business of the Bank is vested
leLee keecekeepe kee heyebOeve leLee efveosMeve, efveosMeke ceb[ue kes heeme nw efpemekes DeOe#e in the Board of Directors presided over by the Chairman. Since
yeQke kes DeOe#e nQ~ Deiemle 2015 mes, yeQke ceW Ske iewj keee&heeueke DeOe#e Deewj Ske August 2015, the Bank has a Non-Executive Chairman and a full
time Managing Director & Chief Executive Officer.
hetCe&keeefueke heyebOe efveosMeke Je cegKe keee&heeueke DeefOekeejer GheueyOe nw~
During the year under review (2016-17) and as on date the
meceer#eeOeerve Je<e& (2016-17) Je Deye leke yees[& kee ieve efvecveevegmeej Lee Composition of the Board was as under:-
eer peer. HeeveeYeve DeOe#e Shri G. Padmanabhan Chairman
Shri Dinabandhu Mohapatra Managing Director & CEO
eer oerveyebOeg ceesneHee$ee (05.05.2017 mes) HeyebOe efveosMeke SJeb meerF&Dees (from 05.05.2017)
eer cesueefJeve Dees. jsiees (05.05.2017 leke) heyebOe efveosMeke SJeb meerF&Dees Shri Melwyn O. Rego Managing Director & CEO
(Upto 05.05.2017)
eer Deej.S. Mebkej veejeeCeve keee&heeueke efveosMeke
Shri R. A. Sankara Narayanan Executive Director
eer Sve. oeceesojve (16.02.2017 mes) keee&heeueke efveosMeke Shri N. Damodharan Executive Director
eer S.kes. oeme (17.02.2017 mes) keee&heeueke efveosMeke (from 16.02.2017)
Shri A. K. Das (from 17.02.2017) Executive Director
eer yeer.heer. Mecee& (31.07.2016 leke) keee&heeueke efveosMeke
Shri B. P. Sharma (upto 31.07.2016) Executive Director
eer Deej.heer. cejes (26.09.2016 leke) keee&heeueke efveosMeke Shri R. P. Marathe (upto 26.09.2016) Executive Director
eer efiejerMe ev cegcet& (14.06.2016 mes) mejkeej eje veeefcele efveosMeke Shri Girish Chandra Murmu Govt. Nominee Director
(From 14.06.2016)
eerceleer Ssvee je@e (14.06.2016 leke) kesvere mejkeej keer veeefceleer
Smt. Anna Roy (upto 14.06.2016) Nominee of the Central
eerceleer Deej. mesyeeeqmeve Yeejleere efj]peJe& yeQke eje veeefcele Government
(26.04.2016 mes) efveosMeke Smt. R. Sebastian (From 26.04.2016) RBI Nominee Director
eer Sme.Sme. yeeefjke (26.04.2016 leke) Yeejleere efj]peJe& yeQke kes veeefceleer Shri S. S. Barik (upto 26.04.2016) Nominee of Reserve Bank
of India
eer njeEJeoj eEmen (30.04.2017 leke) DeefOekeejer kece&eejer efveosMeke Shri Harvinder Singh (Upto 30.04.2017) Officer Employee Director
eer veerjpe Yeeefee MesejOeejke efveosMeke Shri Neeraj Bhatia Shareholder Director
eer mebpeerJe kegceej Dejes[e MesejOeejke efveosMeke Shri Sanjiv Kumar Arora Shareholder Director
Smt. Veni Thapar (From 21.06.2016) Chartered Accountant
eerceleer Jesveer Leehej (21.06.2016 mes) meveoer uesKeekeej
Dr. R. L. Bishnoi (upto 18.10.2016) Part-Time Non-Official Director
[e@ Deej.Sue.efyeMveesF& (18.10.2016 leke) DebMekeeefueke iewj-Meemekeere efveosMeke
heyebOe efveosMeke SJeb meerF&Dees Deewj keee&heeueke efveosMekeeW kees es[kej Mes<e meYeer All directors, other than the Managing Director & CEO and the
efveosMekeieCe yees[& kes iewj-keee&heeueke efveosMeke nQ~ keWere mejkeej eje efveege Executive Directors, are non-executive Directors on the Board.
The Directors representing shareholders of the Bank other than
efveosMekeeW kes DeueeJee MesejOeejkeeW kee heefleefveefOelJe kejves Jeeues efveosMeke mesyeer (efueemie the Central Government are independent directors within the
Dee@yeefueiesMeve SC[ ef[mkeuees]pej efjkeJeeejceW jsieguesMeve-2015 (mesyeer-SueDees[erDeej) kes meaning of Regulation 16 (b) of SEBI (Listing Obligation and
efJeefvecee 16 (yeer) kes Deveghe mJeleb$e efveosMeke nQ~ Disclosure Requirement Regulations- 2015 (SEBI-LODR).
mJeleb$e efveosMekeeW kees efoS ieS heneeve keee&ece kee yeesje nceejer JesyemeeF DeLee&led Details of familiarization programmes imparted to independent
www.bankofindia.co.in ceW GheueyOe nw~ nceeje keesF& Yeer efveosMeke otmejs efkemeer directors are available on our website i.e. www.bankofindia.co.in
efveosMeke kee efjMlesoej veneR nw~ None of the Directors is a relative of other Director.
Je<e& 2016-17 kes oewjeve Deewj Deye leke yeQke ceW keee&ienCe kejves Jeeues efveosMekeeW kee
mebe#f ehle heefjee Brief Profile of the Directors who joined the Bank during
the year - 2016-17 and till date
eer oerveyebOeg ceesnehee$ee Shri Dinabandhu Mohapatra,
eer oerveyebOeg ceesnehee$ee DeLe&Meem$e ceW mveelekeesej nQ Deewj efJeefOe efJe<ee ceW GvnW ef[ieer heehle Mr Dinabandhu Mohapatra, a post-graduate in Economics and
nw~ GvneWves Je<e& 1984 ceW meerOeer Yeleea DeefOekeejer kes he ceW yeQke Dee@He Fbef[ee ceW keee& holding a degree in Law, joined Bank of India as a Direct Recruit
DeejbYe efkeee~ Officer in the year 1984.
32
Jeeheke %eeve nesves kes meeLe-meeLe GvnW yeng-Deeeeceer yeQeEkeie kee leerme Je<eeX kee DevegYeJe He carries with him vast knowledge and multi-dimensional
banking experience including Treasury Operations, International
nw efpemeceW ^s]pejer heefjeeueve, Deblejjeêre yeQeEkeie, heeLeefcekelee #es$e $eCe, kee@heexjs $eCe, Banking, Priority Sector Lending, Corporate Lending, Marketing,
efJeheCeve, Jemetueer, ceeveJe mebmeeOeve Meeefceue nw~ Fme oewjeve Jes yeQke Dee@He Fbef[ee kes neBie- Recovery, Human Resources, spanning over thirty three years,
keeBie Deewj eEmeieehegj kesveW ceW cegKe keee&heeueke DeefOekeejer Yeer jns~ including his stint as Chief Executive Officer of Hong Kong and
Singapore Centres of Bank of India.
Jes 23 peveJejer 2016 kees keee&heeueke efveosMeke kes he ceW kesveje yeQke mes peg[s, peneB He joined Canara Bank as Executive Director on January 23,
Gvnesves Deblejjeêre heefjeeueve, DeesJejmeerpe esef[, keee&veerefleke eespevee Je efJekeeme, 2016 where he was overseeing International Operations,
efjsue mebmeeOeve, efJeheCeve Deewj efJeee Deeefo kee keee&Yeej mebYeeuee~ Jes kesveje yeQke Overseas Credit, Strategic Planning & Development, Retail
keer meceveg<ebieer kebheefveeeW - ee@Fme (CHOICe), kewveyeQke ]Hewkeme& Je kewveyeQke kechetj Resources, Marketing and Selling etc. He was also a Director
on the Board of Canara Banks Subsidiaries- CHOICe, Canbank
mee|Jemesme efueefces[. kes yees[& ceW efveosMeke Yeer jns~ Factors & Canbank Computer Services Limited.
eer Sve. oeceesojve, keee&heeueke efveosMeke Shri N Damodharan, Executive Director
eer Sve. oeceesojve ves 16 ]HejJejer 2017 kees yeQke Dee@He Fbef[ee kes keee&heeueke efveosMeke Shri N Damodharan, has taken over charge as Executive
kes he ceW keee&Yeej ienCe efkeee nw~ Director of Bank of India on 16th February, 2017.
yeQke Dee@He Fbef[ee kes keee&heeueke efveosMeke kes he ceW Gvekeer heoesVeefle mes hetJe& Jes yeQke Prior to his elevation as Executive Director of Bank of India, he
Dee@He ye[. ewoe ceW etSme heefjeeueve kes cegKe keee&heeueke Les~ was Chief Executive, US Operations, Bank of Baroda.
eer oeceesojve efJe%eeve ceW mveeleke nQ, meerSDeeF&DeeF&yeer Deewj efJeeere heyebOeve ceW ef[hueescee Shri Damodharan is a Science graduate, CAIIB and Diploma
holder in Financial Management. He joined Bank of Baroda as
Oeejke nQ~ GvneWves yeQke Dee@He ye[. ewoe ceW meved 1983 ceW meerOeer Yeleea DeefOekeejer kes he Direct Recruit Officer in the Year 1983 and rose to the position
ceW keee&Yeej ienCe efkeee Deewj ceneheyebOeke kes heo leke hengbes peneB Gvnesves Deblejjeêre of General Manager, overseeing International operations and in-
heefjeeueve Deewj Deblejjeêre heefjeespeveeDeeW kes heYeejer kee keee&Yeej mebYeeuee~ Jes yeQke Dee@ charge of international projects. He has been a part of several
important positions at foreign centers of Bank of Baroda. He has
He ye[. ewoe kes efJeosMeer kesveW ceW efJeefYeVe cenlJehetCe& heoeW hej jns~ Gvekes heeme 34 Je<eeX kee 34 years of banking experience which involves both policy and
yeQeEkeie DevegYeJe nw efpemeceW efJeefYeVe mlejeW hej veerefle Deewj heefjeeueve Skemhees]pej oesveeW Meeefceue operational exposure at various levels.
nw~ Shri A K Das, Executive Director
eer S. kes. oeme, keee&heeueke efveosMeke Shri A. K. Das, is a post graduate in Applied Economics and
NET holder from UGC. While pursuing a doctoral degree at IIT,
eer S.kes. oeme DeHueeF&[ DeLe&Meem$e ceW mveelekeesej nQ Deewj etpeermeer mes SveF&er Oeejke nQ~ Kharagpur, Shri Das joined the Banking Industry as Economist in
DeeF&DeeF&er, Ke[iehegj ceW [e@kejue ef[ieer kes efueS DeOeevejle jnles ngS Je<e& 1994 ceW the year 1994.
eer oeme yeQeEkeie Geesie mes DeLe&Meem$eer kes he ceW peg[s~ In his 23 years of banking experience, he has been involved at
Deheves 23 Je<eeX kes yeQeEkeie DevegYeJe ceW, Jes veerefle Deewj heefjeeueve oesveeW mlejeW hej meefee both policy and operational levels. Prior to assuming charge as
Delhi Regional Head in January 2015, he was heading Vijaya
jns~ peveJejer 2015, ceW efouueer #es$eere hecegKe kes he ceW keee&Yeej mebYeeueves mes hetJe& Jes Bank's Lucknow Region for more than 3 years. While at a Vijaya
3 Je<eeX mes DeefOeke mecee kes efueS efJepeee yeQke kes ueKeveT #es$e kes hecegKe jns~ efJepeee Bank's Corporate Office, Shri Das has handled key Departments
as Planning & Development & also was posted as Executive
yeQke kes kee@heexjs Dee@efHeme ceW keee& kejles mecee eer oeme ves cenlJehetCe& efJeYeeieeW kee vesle=lJe Secretary to C&MD for more than 2 years.
efkeee pewmes Deeeespevee SJeb efJekeeme Deewj DeOe#e Je heyebOe efveosMeke kes keee&heeueke meefeJe He has been part of several important training programs/
kes he ceW Yeer 2 Je<eeX mes DeefOeke keee& efkeee~ workshops conducted at premier institutions like IIM (Kozhikode),
IIM (Ahmedabad), ASCI, NIBM, BTC and Frankfurt School of
Jes Je=nle mebmLeeveeW pewmes DeeF&DeeF&Sce (keesefPekees[), DeeF&DeeF&Sce (Denceoeyeeo), Business Management.
SSmemeerDeeF&, SveDeeF&yeerSce, yeerermeer Deewj eWkeHe& mketue Dee@He efye]peveme ceW Deeeesefpele He has taken charge as Executive Director of Bank of India on
efkeS ieS efJeefYeVe cenlJehetCe& heefMe#eCe keee&keceeX/keee&MeeueeDeeW kee efnmmee jns~ 17.02.2017.
GvneWves 17.02.2017 kees yeQke Dee@He Fbef[ee kes keee&heeueke efveosMeke kes he ceW Smt. R. Sebastian
keee&Yeej ienCe efkeee nw~ Smt. R. Sebastian is the Chief General Manager of the Reserve
Bank of India at its Central Office in Mumbai. In her career with
eerceleer Deej. mesyeeeqmeve the Reserve Bank of India, spanning over three decades, she has
eerceleer Deej. mesyeeeqmeve Yeejleere efjpeJe& yeQke kes kesvere keeee&uee cegbyeF& ceW cegKe worked in various capacities in the functional areas of Banking
Supervision, Internal Debt Management, Foreign Exchange
ceneheyevOeke nQ~ Yeejleere efjpeJe& yeQke ceW Deheves leerve oMekeeW kes keee&keeue ceW GvneWves regulation, Rural Credit, Government and Bank Accounts and
yeQeEkeie hee&Jes#eCe, Deebleefjke $eCe heyebOeve, efJeosMeer efJeefvecee efJeefveeceve, ieeceerCe $eCe, Consumer Protection. She was a member of several Committees
mejkeejer leLee yeQke Keeles Deewj GheYeesee mebj#eCe kes heeespevecetueke #es$eeW ceW efJeefYeVe heoeW appointed by the Government of India and the Reserve Bank of
India. She served as the Banking Ombudsman for Maharashtra
hej keece efkeee nw~ Jes Yeejleere mejkeej Deewj Yeejleere efjpeJe& yeQke eje efveege keer ieF& and Goa from May 2012 to February 2016.
efJeefYeVe meefceefleeeW keer meome LeeR~ GvneWves ceF& 2012 mes ]HejJejer 2016 leke ceneje^ Smt. R. Sebastian is a post graduate from Osmania University
Deewj ieesJee kes efueS yeQeEkeie ueeskeheeue kes he ceW keee& efkeee~ and has a Diploma in Treasury Investment and Risk
Management (DTIRM). She is also a Certified Associate of the
eerceleer Deej. mesyeeeqmeve Deesmeceeefveee efJeeefJeeeuee mes mveelekeesej nQ Deewj ^s]pejer Indian Institute of Bankers (CAIIB).
efveJesMe Deewj peesefKece heyebOeve ([ererDeeF&DeejSce) ceW ef[hueescee Oeejke nQ~ Jes Yeejleere Smt. R. Sebastian has been appointed as RBI Nominee Director
yeQeEkeie mebmLeeve kes heceeCeheef$ele SmeesefmeS (meerSDeeF&DeeF&yeer) Yeer nQ~ on the Board of Bank of India w.e.f. 26th April, 2016
eerceleer Deej. mesyeeeqmeve kees 26 Dehewue 2016 mes yeQke Dee@He Fbef[ee kes yees[& ceW Shri Girish Chandra Murmu
DeejyeerDeeF& eje veeefcele efveosMeke kes he ceW efveege efkeee ieee nw~ Shri Girish Chandra Murmu, 56 years, is an MA and MBA. He
eer efiejerMe ev cegcet& is a 1985 batch Indian Administrative Service Officer of Gujarat
cadre and was Principal Secretary to CM of Gujarat. Shri Murmu
eer efiejerMe ev cegcet& 56 Je<e& kes nQ, Jes SceS Je SceyeerS ef[ieer Oeejke nQ~ Jes iegpejele held key administrative positions in the State Government.
kew[j kes 1985 yewe kes Yeejleere heMeemeefveke mesJee DeefOekeejer nQ Deewj iegpejele kes cegKe Subsequently, with his posting in Central Government, he was
ceb$eer kes cegKe meefeJe Les~ eer cegcet& ves iegpejele jepe ceW cenlJehetCe& heMeemeefveke heoeW hej keee& appointed Joint Secretary in Department of Expenditure in
33
efkeee~ lelheeele, keW mejkeej ceW Deheves keee&keeue kes oewjeve Jes efJee ceb$eeuee ceW Jee efJeYeeie Ministry of Finance. Presently, Shri Murmu is holding the charge
as Additional Secretary, Department of Financial Services,
ceW mebege meefeJe kes heo hej efveege efkeS ieS Les~ Jele&ceeve ceW, eer cegcet& efJeeere mesJeeSB efJeYeeie, Ministry of Finance, Government of India.
efJee ceb$eeuee, Yeejle mejkeej ceW DeHej meefeJe kes he ceW keee&jle nQ~ Shri Girish Murmu has been appointed as Government Nominee
eer efiejerMe ev cegcet& kees Deieues DeeosMe leke 14 petve 2016 mes yeQke Dee@He Fbef[ee kes yees[& ceW Director on the Board of Bank of India w.e.f. 14th June, 2016 or
until further orders.
mejkeej eje veeefcele efveosMeke kes he ceW efveege efkeee ieee nw~
Smt. Veni Thapar
eerceleer Jesveer Leehej
Smt. Veni Thapar, 45 years, is a Chartered Accountant from ICAI
eerceefle Jesveer Leehej 45 Je<e& keer nQ, Jes DeeF&meerSDeeF& mes meveoer uesKeekeej nQ Deewj and also holds the degree of a Cost Accountant from Institute of
Fbmeret Dee@He kee@m Sb[ Jekeme& DekeeGbWdme Dee@He Fbef[ee mes kee@m DekeeGbW ef[ieer Cost and Works Accountants of India. She is a Certificate holder
Oeejke Yeer nQ~ Jes FvHee@cexMeve efmemcme Dee@ef[ Sb[ kebêsue DemeesefmeSMeve mes heceeCehe$e from Information Systems Audit and Control Association. Her areas
of interest are RBI & FEMA matters, Banking matters, International
Oeejke nQ~ Gvekeer efe DeejyeerDeeF& Je Hescee, yeQke Deblejjeêre kejeOeeve, Deee kej, Taxation, Income Tax, Company Law and Associated fields.
kebheveer keevetve Deewj Gmemes mebyebefOele #es$eeW ceW nw~
Smt. Veni Thapar has been appointed as Part-time Non-official
eerceleer Jesveer Leehej efoveebke 21 petve 2016 kees Gvekeer efveegefe keer DeefOemetevee mes ee Director under Chartered Accountant category on the Board of
Deieues DeeosMe leke, pees Yeer henues nes, leerve Je<eeX kes efueS meveoer uesKeekeej esCeer kes Bank of India w.e.f. 21st June, 2016 for a period of three years
Debleie&le yeQke Dee@He Fbef[ee kes yees[& ceW DebMe-keeefueke iewj keee&heeueke efveosMeke kes he from the date of notification of her appointment or until further
orders, whichever is earlier.
ceW efveege keer ieF& nQ~
OTHER PARTICULARS OF DIRECTORS (As on 31.03.2017)
efveosMekeeW kes Deve efJeJejCe (eLee efoveebke 31.03.2017)
ke efveosMekeeW kes veece esCeer yeQke kes efveosMeke kes He efJeMes<e%elee #es$e Deve kebHeefveeeW ceW efveosMeke Heo yees[& meefceefleeeW kes meome
(DeOe#e / F&ekf eJeer ceW efveegekf ele keer Member of Board
meb. Name of Directors Area of Directorships Committees*
Sr. keee&Heeueke / MesejeW keer leejerKe Expertise of other Companies
No. iewjkeee&Heeueke / Oeeefjlee Date of meome DeOe#e
Member Chairman
mJeleb$e / veeefceleer) Holding AppointmentDirector
as
Category of Banks
Equity
(Chair- person/ shares
Executive /
Non-Executive/
independent/
Nominee)
1 eer peer. HeeveeYeve iewj-keee&Heeueke 14.08.2015 yeQefkebie meome, Fbef[Hesb[W DeesJejmeeF meefceefle, meome
Shri G. Padmanabhan DeOe#e Banking efJeefveeceve, SveSmeF&&DeeF&&SF

Non-Executive Member, Independent Oversight Committee-
Chairman Member Regulations, NSEIL
2 eer cesueefJeve Dees. jsiees keee&Heeueke 14.08.2015 yeQefkebie 1. yeerDeesDeeF& cee&v yeQkeme& efue.
Shri Melwyn O. Rego Executive Banking 2. SmeermeerDeeF& Heeeveevme efue.

3. mej etefveeve oeF&-Feer ueeF]He FvMeesjWme keb.efue.
4. SmeermeerDeeF& heeFcejer [eruej efue.
5. yeerDeesDeeF&SSkemeS FveJesmceW cewvespeme& hee. efue.
6. Fb[es ]peeeqcyeee yeQke
1. BOI Merchant Bankers Ltd.
2. STCI Finance Ltd
3. Star Union Dai-Ichi Life Insurance Co. Ltd.
4. STCI Primary Dealer Ltd.
5. BOIAXA Investment Managers Pvt. Ltd.
6. Indo Zambia Bank
3 eer Deej. S. Mebkej keee&Heeueke 1000 15.05.2015 yeQefkebie 1. yeerDeesDeeF& (leb]peeefveee) efue 1
Executive Banking
veejeeCeve 2. heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee
Shri R. A. Sankara eryeerkes
Narayanan
3. yeerDeesDeeF& Mesejneseu[ie efue.
1. BOI (Tanzania) Ltd.
2. PT Bank of India Indonesia Tbk
3. BOI Shareholding Ltd.
4 eer Sve oeceesojve keee&Heeueke 16.02.2017 yeQefkebie Metve 1
Executive Banking None
Shri N Damodharan
5 eer Ss kes oeme keee&Heeueke 17.02.2017 yeQefkebie Metve 2
Shri A K Das Executive Banking None
34
ke efveosMekeeW kes veece esCeer yeQke kes efveosMeke kes He efJeMes<e%elee #es$e Deve kebHeefveeeW ceW efveosMeke Heo yees[& meefceefleeeW kes meome
(DeOe#e / F&ekf eJeer ceW efveegekf ele keer Member of Board
meb. Name of Directors Area of Directorships Committees*
Sr. keee&Heeueke / MesejeW keer leejerKe Expertise of other Companies
No. iewjkeee&Heeueke / Oeeefjlee Date of meome DeOe#e
Member Chairman
mJeleb$e / veeefceleer) Holding AppointmentDirector
as
Category of Banks
Equity
(Chair- person/ shares
Executive /
Non-Executive/
independent/
Nominee)
6 eer efiejerMe ev cegcet& veeefceleer 14.06.2016 HeMeemeve Yeejleere peerJeve yeercee efveiece 1
Mr Girish Chandra Nominee
Murmu Administration Life Insurance Corporation of India
7 eerceleer Deej. mesyeeeqmeve veeefceleer 26.04.2016 yeQefkebie Metve 1
Ms R Sebastian Nominee Banking Nil
8 eer njefJeboj efmebn veeefceleer 200 18.09.2014 yeQefkebie Metve
Shri Harvinder Singh Nominee Banking Nil
9 eer veerjpe Yeeefee mJeleb$e 100 25.10.2014 uesKee Deespeme cese[f keue mee|Jemesme (hee.) efue. 1
Shri Neeraj Bhatia Independent Accounting Ojas Medical Services (P) Ltd.
10 eer mebpeerJe kegceej Dejesje mJeleb$e 150 25.10.2014 uesKee 1. vesMeveue pet cewvegHewkeejme& kee@he&. efue. 2
Shri Sanjiv Kumar Arora Independent Accounting
2. jw[es eeme& efue.
1. National Jute Manufactures Corporation
Ltd.
2. Rado Tyres Ltd
11 eerceefle Jesveer Leehej iewj keee&heeueke 21.06.2016 uesKee Metve 1
Ms Veni Thapar Non Executive Accounting None
* mesyeer SueDees[erDeej efJeefveece 2015 keer Devegmeteer 26 kes KeC[ yeer kes Devegheeueve ceW, * In compliance of Sub-Clause B of Clause 26 of SEBI LODR
Regulations 2015, the Bank has considered the Chairmanship/
yeQke ves kesJeue uesKee hejer#ee meefceefle Deewj MesejOeejke mebyebOe meefceefle keer DeOe#elee/ Membership of the Audit Committee and the Stakeholders
meomelee hej efJeeej efkeee nw~ Relationship committee only.
yees[& keer yewkeeW kee mebeeueve : Conduct of Board Meetings :
efJee-Je<e& 2017 kes oewjeve, efvecveefueefKele leejerKeeW kees yees[& keer kegue 17 yewkeW During the FY 2017, 17 Board Meetings were held on the
following dates:
Deeeesefpele keer ieF:
28-04-2016 12-05-2016 23-05-2016 24-05-2016 14-06-2016 14-07-2016
12-08-2016 7-09-2016 27-09-2016 03-11-2016 10-11-2016 13-12-2016
24-01-2017 09-02-2017 02-03-2017 08-03-2017 30-03-2017
efJee-Je<e& 2017 ceW yees[& yewkeeW ceW efveosMekeeW keer GheeqmLeefle kee efJeJejCe efvecveevegmeej nw: Details of attendance of the Directors at the Board Meetings in
FY 2017 are as follows::
Gvekes keee&keeue GHeeqmLeefle kee
efveosMekeeW kes veece Name of Directors kes oewjeve Deeeesefpele yewkeW DeefYeuesKe DeJeefOe (mes - leke)
Meetings held during Attendance Period (From - To)
their tenure Recorded
eer peer. heeveeYeve Shri G. Padmanabhan 17 17 01.04.2016 mes 31.03.2017
eer cesueefJeve jsiees Shri Melwyn O. Rego 17 16 01.04.2016 mes 31.03.2017
eer Deej. S. Mebkej veejeeCeve Shri R. A. Sankara Narayanan 17 15 01.04.2016 mes 31.03.2017
eer Sve oeceesojve Shri N Damodharan 3 3 16.02.2017 mes 31.03.2017
eer Ss kes oeme Shri A K Das 3 3 17.02.2017 mes 31.03.2017
eer yeer.heer Mecee& Shri B. P. Sharma 6 4 01.04.2016 mes 31.07.2016
eer Deej.heer cejes Shri R. P. Marathe 8 8 01.04.2016 mes 26.09.2016
eer efiejerMe ev cegcet& Shri Girish Chandra Murmu 12 4 14.06.2016 mes 31.03.2017
eerceleer Ssvee je@e Ms. Anna Roy 5 0 01.04.2016 mes 13.06.2016
eerceleer Deej. mesyeeeqmeve Ms R Sebastian 16 14 26.04.2016 mes 31.03.2017
35
Gvekes keee&keeue GHeeqmLeefle kee

efveosMekeeW kes veece Name of Directors kes oewjeve Deeeesefpele yewkeW DeefYeuesKe DeJeefOe (mes - leke)
their tenure Recorded
eer Sme.Sme yeeefjke Shri S. S. Barik 0 0 01.04.2016 mes 25.04.2016
eer njeEJeoj eEmen Shri Harvinder Singh 17 17 01.04.2016 mes 31.03.2017
eer veerjpe Yeeefee Shri Neeraj Bhatia 17 17 01.04.2016 mes 31.03.2017
eer mebpeerJe kegceej Dejes[e Shri Sanjiv Kumar Arora 17 17 01.04.2016 mes 31.03.2017
eerceleer Jesveer Leehej Ms Veni Thapar 12 12 21.06.2016 mes 31.03.2017
eer Deej.Sue efyeMveesF& Shri R. L. Bishnoi 9 8 01.04.2016 mes 17.10.2016
Board Committees
yees[& meefceefleeeb
The Board of Directors of the Bank has constituted various
kee@heexjs Meemeve Deewj peeseKf ece heyebOeve hej Yeejleere efjp] eJe& yeQke/mesyeer/Yeejle mejkeej kes efoMeeefveoxMeeW committees of directors to look into different areas of strategic
kes Deveghe keee&veerelf eke cenlJe Jeeues efJeefYeVe #es$eeW hej Oeeve osves nsleg yeQke kes efveosMeke ceb[ue ves importance in terms of Reserve Bank of India / SEBI /
efveosMekeeW keer efJeefYeVe meefceefleeeW kee ieve efkeee nw~ yees[& meefceefleeeb efvecveevegmeej nQ :- Government of India Guidelines on Corporate Governance and
Risk Management. The Board Committees are as under:
1. yees[& keer heyebOeve meefceefle
1. Management Committee of the Board
2. yees[& keer $eCe Devegceesove meefceefle
2. Credit Approval Committee of the Board
3. yees[& keer uesKee hejer#ee meefceefle
3. Audit Committee of the Board
4. Mesej Oeejke mebyebOe meefceefle
4. Stakeholders Relationship Committee
5. Mesej DeblejCe meefceefle
5. Share Transfer Committee
6. peesefKece heyebOeve nsleg efveosMekeeW keer meefceefle
6. Committee of Directors for Risk Management
7. ieenke mesJeeDeeW nsleg efveosMekeeW keer meefceefle
7. Committee of Directors for Customer Services
8. efveosMekeeW keer heeefjeefceke meefceefle
8. Remuneration Committee of Directors
9. efveosMekeeW keer veeceebkeve meefceefle
9. Nomination Committee of Directors
10. keejesyeej meceer#ee meefceefle
10. Business Review Committee
11. efveJesMe Devegceesove meefceefle
11. Investment Approval Committee
12. ye[s cetue keer OeesKeeOeef[eeW keer efveiejeveer nsleg meefceefle
12. Committee for Monitoring on Large Value Frauds
13. DeeF&er keee&veerefle meefceefle
13. IT Strategy Committee
14. efveosMekeeW keer heoesVeefle meefceefle
14. Directors Promotion Committee
15. SeDeej hej yees[& keer mebeeueve meefceefle
15. Steering Committee of the Board on HR
16. Fjeoleve etkekelee&DeeW kes efueS meceer#ee meefceefle
16. Review Committee for Wilful Defaulters
17. Ge cetue SveheerS Deewj neefve heefjmebheefeeeW keer efveiejeveer meefceefle
17. Committee for Monitoring High Value NPAs and Loss Assets
18. yees[& keer mJeleb$e efveosMekeeW keer meefceefle
18. Independent Directors Committee of the Board
yees[& keer heyebOeve meefceefle :
yees[& keer heyebOeve meefceefle kee ieve jeêreke=le yeQke (heyebOeve Je efJeefJeOe heeJeOeeve) eespevee, Management Committee of the Board :
1970 kes heeJeOeeveeW kes Devegmeej efkeee ieee nw. heyebOeve meefceefle efJeeere mJeerke=efleeeW, The Management Committee of the Board is constituted as
per the provisions of the Nationalised Banks (Management &
mecePeewleeW/yes Keeles efueKeves mebyebOeer hemleeJeeW, Jeeo/Deheerue oeej kejves Deeefo kes mebyebOe ceW Miscellaneous Provision) Scheme, 1970. The Management
yees[& kees heehle meYeer DeefOekeejeW kee heeesie kejleer nw~ efoveebke 31.03.2017 leke Fme Committee exercises all the powers vested in the Board in
meefceefle ceW heyebOe efveosMeke SJeb meerF&Dees, 3 keee&heeueke efveosMeke, Yeejleere efj]peJe& yeQke kes respect of financial sanctions, compromises/write off proposals
veeefceleer efveosMeke Deewj 3 Deve efveosMekeeW meefnle 8 meome Meeefceue nQ~ and filing of suits/appeals etc. As on 31.3.2017, it comprised
of 8 members consisting of the Managing Director and CEO, 3
efJeeere-Je<e& 2017 kes oewjeve yees[& heyebOeve meefceefle keer efvecveefueefKele leejerKeeW kees 26 Executive Directors, RBI Nominee Director and 3 other Directors.
yewkeW ngF& : The Management Committee of the Board met 26 times during
the FY 2017 on the following dates:
13-04-2016 27-04-2016 13-05-2016 07-06-2016 20-06-2016 28-06-2016 13-07-2016

30-07-2016 16-08-2016 30-08-2016 19-09-2016 28-09-2016 14-10-2016 26-10-2016
11-11-2016 24-11-2016 14-12-2016 22-12-2016 29-12-2016 11-01-2017 25-01-2017
14-02-2017 01-03-2017 14-03-2017 23-03-2017 29-03-2017
36
Gheeg&e yewkeeW ceW meomeeW keer GheeqmLeefle keer efjhees& efvecveevegmeej nw: Attendance record of the members in the above meetings are
shown below:
Gvekes keee&keeue kes oewjeve GHeeqmLeefle kee

efveosMekeeW kes veece Name of Directors Deeeesefpele yewkeW DeefYeuesKe DeJeefOe
their tenure Record
eer cesueefJeve Dees. jsiees Shri Melwyn O. Rego 26 25 01.04.2016 mes 31.03.2017
eer. Deej. S. Mebkej veejeeCeve Shri R. A. Sankara Narayanan 26 25 01.04.2016 mes 31.03.2017
eer S kes oeme Shri A K Das 4 4 17.02.2017 mes 31.03.2017
eer Deej.heer.cejes Shri R. P. Marathe 11 11 01.04.2016 mes 26.09.2016
eerceleer Deej. mesyeeeqmeve Ms R Sebastian 25 21 26.04.2016 mes 31.03.2017
eer njeEJeoj eEmen Shri Harvinder Singh 20 15 01.04.2016 mes 28.04.2016
18.07.2016 mes 17.01.2017
09.02.2017 mes 31.03.2017
29.10.2016 mes 31.03.2017
29.04.2016 mes 28.10.2016
12.11.2016 mes 11.05.2017
eer Deej.Sue efyeMveesF& Shri R. L. Bishnoi 7 7 01.04.2016 mes 17.07.2016
yees[& keer $eCe Devegceesove meefceefle: Credit Approval Committee of the Board:
In terms of the directions of the Government of India, Ministry of
Yeejle mejkeej, efJee ceb$eeuee, efJeeere mesJeeSb efJeYeeie, veeer efouueer keer mebmetevee meboYe& Finance, Department of Financial Services, New Delhi, vide their
meb.13/1/2006-yeerDees.1 efoveebefkele 31 peveJejer, 2012, eje peejer efveosMeeW kes Devegmeej communication reference No.13/1/2006-BO.1 dated 31st January
yeQke ves yees[& keer $eCe Devegceesove meefceefle kee ieve efkeee nw~ en $eCe Devegceesove meefceefle 2012, the Bank has constituted the Credit Approval Committee of
nceejs yeQke kes ceeceues ceW .400 kejes[ leke kes efkemeer Skeue $eCe hemleeJe kes yeejs ceW the Board. The Credit Approval Committee shall exercise the powers
of the Board in respect of any single credit proposal upto Rs. 400
yees[& kes DeefOekeejeW kee Fmlesceeue kejsieer Deewj Ssmeer meerceeDeeW mes DeefOeke kes hemleeJeeW hej crore in case of our Bank and in case of exposure exceeding such
heyebOeve meefceefle eje efJeeej efkeee peeSiee~ limits shall be considered by the Management Committee.
heyebOe efveosMeke SJeb meerF&Dees, keee&heeueke efveosMekeieCe, efJee kes heYeejer ceneheyebOeke Deewj The members of the committee are the Managing Director &
CEO, the Executive Directors, The General Manager in-charge of
peesefKece heyebOeve kes heYeejer ceneheyebOeke Deewj mebyebefOele $eCe kes heYeejer ceneheyebOeke Fme Finance and the General Manager in-charge of Risk Management
meefceefle kes meome nQ~ Fme meefceefle keer yewkeeW keer DeOe#elee yeQke keer heyebOe efveosMeke and the General Manager in charge of Credit concerned. The
SJeb meerF&Dees kejles nQ~ efJeeere-Je<e& kes oewjeve yees[& keer $eCe Devegceesove meefceefle keer committee meetings are being chaired by the Managing Director
efvecveefueefKele leejerKeeW kees 33 yewkeW ngF& : & CEO of the Bank. Credit Approval Committee of the Board met
33 times during the FY 2017 on the following dates:
18-04-2016 05-05-2016 17-05-2016 10-06-2016 20-06-2016 28-06-2016 15-07-2016
01-08-2016 24-08-2016 02-09-2016 09-09-2016 19-09-2016 21-09-2016 27-09-2016
29-09-2016 04-10-2016 10-10-2016 21-10-2016 01-11-2016 16-11-2016 23-11-2016
20-12-2016 28-12-2016 31-12-2016 09-01-2017 27-01-2017 03-02-2017 13-02-2017
27-02-2017 10-03-2017 16-03-2017 27-3-2017 30-03-2017
Gvekes keee&keeue kes oewjeve GHeefmLeefle kee

their tenure Record
eer cesueefJeve.Dees. jsiees Shri Melwyn O. Rego 33 33 01.04.2016 mes 31.03.2017
eer Sve oeceesojve Shri N Damodaran 5 5 16.02.2017 mes 31.03.2017
eer yeer.heer.Mecee& Shri B. P. Sharma 7 3 01.04.2016 mes 31.07.2016
37
yees[& keer uesKee hejer#ee meefceefle : Audit Committee of the Board :

yees[& keer uesKee hejer#ee meefceefle (Smeeryeer) kee ieve Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW The Audit Committee of the Board (ACB) has been constituted
kes DevegmejCe ceW efveosMeke ceb[ue eje efkeee ieee nw~ en Smeeryeer efoMeeefveoxMe osleer nw leLee by the Board of Directors as per the guidelines of the Reserve
Bank of India. The ACB provides direction and also oversees the
yeQke kes mebhetCe& uesKee-hejer#ee keee& kes heefjeeueve kee efvejer#eCe Yeer kejleer nw~ operation of the total audit function of the Bank.
uesKee hejer#ee meefceefle ceW 5 meome nQ, DeLee&le efvejer#eCe Deewj uesKee hejer#ee kes heYeejer The Audit Committee comprises of 5 members viz. Executive
keee&heeueke efveosMeke, mejkeej veeefceleer efveosMeke, Yeejleere efj]peJe& yeQke kes veeefceleer Director in charge of Inspection & Audit, Government Nominee
efveosMeke Deewj 2 Deve efveosMeke~ Jele&ceeve ceW eerceleer Jesveer Leehej, meveoer uesKeekej Director, Reserve Bank of India Nominee Director and 2 other
directors. Mrs. Veni Thapar, Chartered Accountant Director is the
efveosMeke yees[& keer uesKee hejer#ee meefceefle keer DeOe#ee nQ~ efJeeere-Je<e& 2017 kes oewjeve present Chairman of the Audit Committee of the Board. During the
efvecveefueefKele leejerKeeW kees uesKee hejer#ee meefceefle keer 11 yewkeW ngF& : FY 2017, the Audit Committee met 11 times on the following dates:
13-04-2016 24-05-2016 13-06-2016 12-08-2016 31-08-2016 14-10-2016
10-11-2016 13-12-2016 05-01-2017 09-02-2017 09-03-2017
Gheeg&e yewkeeW ceW meomeeW keer GheeqmLeefle kee DeefYeuesKe efvecveevegmeej nw : The attendance record of the members in the above meetings
are shown below:
their tenure Record
eerceleer Jesveer Leehej Ms Veni Thapar 8 8 21.06.2016 mes 31.03.2017
eer Sve oeceesojve Shri N Damodaran 5 5 16.02.2017 mes 31.03.2017
eer Ss kes oeme Shri Atanu Kumar Das 5 5 17.02.2017 mes 31.03.2017
eer efiejerMe ev cegcet& Shri Girish Chandra Murmu 8 2 14.06.2016 mes 31.03.2017
eerceefle Ssvee je@e Ms. Anna Roy 3 0 01.04.2016 mes 13.06.2016
eerceefle Deej. mesyeeeqmeve Ms. R Sebastian 10 10 26.04.2016 mes 31.03.2017
eer Deej.Sue efyeMveesF& Dr. R L Bishnoi 3 3 01.04.2016 mes 17.10.2016
yees[& kes efveosMekeeW kes mece#e mJeerkeej efkeS peeves nsleg hemlegle kejves mes hetJe& yeQke kes iewj- Unaudited quarterly results of the Bank and audited results for
the year were reviewed by the Audit Committee of the Board
uesKee hejeref#ele efleceener heefjCeeceeW Deewj Je<e& kes uesKee hejeref#ele heefjCeeceeW keer uesKee hejer#ee prior to the placing before the Board of Directors for approval.
meefceefle eje meceer#ee keer ieF&
Stakeholders Relationship Committee :
mske nesu[j mebyebOeer meefceefle
In compliance of Regulation 20 of SEBI-LODR Regulations
mesyeer-SueDees[erDeej efJeefveeceve 2015 kes efJeefveece 20 kes heeJeOeeve kes Deveghe kee@heexjs 2015, Stakeholders Relationship Committee, has been
Meemeve hej mesyeer kes efoMeeefveoxMeeW kes Devegheeueve ceW MesejeW kes DeblejCe, legueve he$e heehle ve constituted, for redressal of the grievances of the shareholders/
nesves, ueeYeebMe heehle ve nesves Fleeefo kes mebyebOe ceW MesejOeejkeeW/efveJesMekeeW keer efMekeeeleeW kes investors with regard to the transfer of shares, non-receipt of
efveJeejCe nsleg mskenesu[j mebyebOe meefceefle kee ieve efkeee ieee nw~ Je<e& kes oewjeve efveJesMekeeW Balance Sheet, non-receipt of dividends etc. All the references/
complaints received from the investors during the year have
mes Deye leke heehle meYeer efMekeeeleeW/meobYeeX kee Gej efoee ieee/efveheeee ieee~ mebyebefOele been replied / redressed till date. Investors grievances are
peevekeejer heehle nes peeves kes yeeo heee:meele efoveeW kes Deboj efveJesMekeeW keer efMekeeeleeW hej normally attended to within seven days on receipt of the relevant
keej&JeeF& keer peeleer nQ~ Fme meefceefle ceW keee&heeueke efveosMekeieCe Deewj oes mJeleb$e MesejOeejke information. The Committee comprises of Executive Directors
and two independent Directors. It is headed by Shri Neeraj
efveosMeke nQ~ eer veerjpe Yeeefee, MesejOeejke efveosMeke Fme meefceefle kes DeOe#e nQ~ Bhatia, Shareholder Director of the Bank.
eer jepeerJe Yeeefee, kebheveer meefeJe, Fme GsMe kes efueS yeQke kes Devegheeueve DeefOekeejer Shri Rajeev Bhatia, Company Secretary, is the Compliance
nQ~ Officer of the Bank for this purpose.
Je<e& 2016-17 kes oewjeve yeQke ves 24 efMekeeeleW heehle keer~ Fve meYeer efMekeeeleeW kee During the year 2016-17, Bank has received 24 Complaints. All
of these have been resolved and there is no pending complaints
efveheeve efkeee ieee nw Deewj eLee 31.03.2017 kees mkeesjme ceW keesF& efMekeeele uebefyele at SCORES as on 31.03.2017.
veneR nw~ The Committee met 5 times during the FY 2017 on the following
Je<e& kes oewjeve efvecveefueefKele leejerKeeW hej meefceefle keer 5 yewkeW Deeeesefpele keer ieF&: dates:
27-04-2016 13-07-2016 31-08-2016 24-11-2016 01-03-2017
38
meomeeW keer GheeqmLeefle kee DeefYeuesKe efvecveefueefKele nw: The attendance record of the members is shown below:

their tenure Record
eer yeer.heer.Mecee& Shri B. P. Sharma 2 1 01.04.2016 mes 31.07.2016
Mesej DeblejCe meefceefle Share Transfer Committee

Fme meefceefle ceW heyebOe efveosMeke SJeb meerF&Dees, keee&heeueke efveosMekeieCe Deewj oes Deve It comprises of Managing Director & CEO, Executive Directors
and two other Directors. The Committee met 5 times during the
efveosMeke nQ~ efJeeere Je<e& 2017 kes oewjeve efvecveefueefKele leejerKeeW kees meefceefle keer 5 yewkeW FY 2017 on the following dates:
ngF :
27-04-2016 13-07-2016 31-08-2016 24-11-2016 14-02-2017
peesefKece heyebOeve kes efueS efveosMekeeW keer meefceefle Committee of Directors for Risk Management
This committee was formed to review and evaluate the overall
Fme meefceefle kee ieve yeQke eje efueS ieS mecemle peesefKeceeW keer meceer#ee Deewj cetueebkeve risks assumed by the Bank. It comprises of Chairman, Managing
kejves kes efueS efkeee ieee Lee~ Fme meefceefle ceW DeOe#e, heyebOe efveosMeke SJeb meerF&Dees, Director & CEO, Executives Directors and two other directors.
keee&heeueke efveosMekeieCe Deewj oes Deve efveosMeke nQ~ Je<e& kes oewjeve efvecveefueefKele leejerKeeW The committee met 4 times during the FY 2017 on the following
kees meefceefle keer 4 yewkeW ngF& : dates:
28-04-2016 07-09-2016 13-12-2016 02-03-2017
ieenke mesJee kes efueS efveosMekeeW keer meefceefle Committee of Directors for Customer Service
As per the RBI guidelines, the Customer Service Committee
DeejyeerDeeF& kes efoMeeefveoxMeeW kes Deveghe efmelebyej 2004 ceW ieenke mesJee kes efueS of the Board was formed in September 2004. The functions of
efveosMekeeW keer meefceefle kee ieve efkeee ieee Lee~ meefceefle kee keee& yeQke eje heoe the committee are to bring about improvement in the quality of
mesJeeDeeW keer iegCeJeee DeveJejle he mes megOeej ueeves keer nw Deewj ieenke mesJee nsleg ieefle customer service provided by the Bank on an ongoing basis
mebeeueve meefceefle (heOeeve keeee&uee ceW) kes heoMe&ve keer meceer#ee kejvee nw~ FmeceW heyebOe and to review the performance of the Standing Committee on
efveosMeke Je meerF&Dees, leerve keee&heeueke efveosMeke, Yeejle mejkeej eje veeefcele efveosMeke Customer Service (at the head office). It comprises of Managing
Director & CEO, three Executive Directors, GOI Nominee
Deewj oes Deve efveosMeke Meeefceue nesles nQ~ efJeeere Je<e& 2017 kes oewjeve efvecveefueefKele Director and two other directors. The committee met 4 times
leejerKeeW kees meefceefle keer 4 yewkeW ngF: during the FY 2017 on the following dates:
14-06-2016 31-08-2016 14-12-2016 01-03-2017
efveosMekeeW keer veeceebkeve meefceefle Nomination Committee of Directors

yeQkekeejer kebheveer (GheeceeW kee DeefOeienCe Deewj DeblejCe) DeefOeefveece 1970 keer Oeeje Under the provisions of Section 9 (3) (i) of Banking Companies
9(3)(i) kes heeJeOeeveeW kes lenle jeêreke=le yeQkeeW kes yees[& ceW efveosMekeeW kes eeve kes (Acquisition and Transfer of Undertakings) Act, 1970, the Reserve
efueS JeefeeeW kees Yeejleere efj]peJe& yeQke eje jKes ieS èfHe Sb[ heeshej` ceeveob[ kees Bank of India has laid down `Fit and Proper criteria to be
fulfilled by the persons to be elected as directors on the Boards
hetje kejvee nesiee~ veeceebkeve meefceefle ceW DeOe#e, mejkeej eje veeefcele efveosMeke Deewj 2 of the Nationalised Banks. The Nomination Committee consists
Deve iewj keee&heeueke efveosMeke nQ~ efJeeere Je<e& 2016 kes oewjeve meefceefle ves MesejOeejke Chairman, Govt. Nominee Director and 2 other Non-Executive
efveosMekeeW keer èfHe Sb[ heeshej'eqmLeefle kee helee ueieeves kes efueS 14.06.2016 kees yewke Directors. During the FY 2016 the committee met on 14-06-2016
keer~ to ascertain the `Fit & Proper status of Shareholders Directors.
keejesyeej meceer#ee meefceefle Business Review Committee

The Committee was formed to review the regulatory calendar
efveeeceke kewuesC[j ceoeW keer DeeJeefOeke meceer#ee kes efueS meefceefle kee ieve efkeee ieee items periodically. This committee consist of the Chairman,
Lee~ Fme meefceefle ceW heyebOe efveosMeke SJeb meerF&Dees, keee&heeueke efveosMekeieCe Deewj oes Deve Managing Director & CEO, Executive Directors and two other
efveosMeke nQ~ efJeeere Je<e& 2017 kes oewjeve efvecveefueefKele leejerKeeW hej Fmekeer yeQkeW ngF&~ Directors. During the FY 2017, it met on following dates
28-04-2016 14-06-2016 30-07-2016 27-09-2016
13-12-2016 02-03-2017
39
efveJesMe Devegceesove meefceefle Investment Approval Committee

The Investment Approval Committee was formed to take
efveJesMe mebyebefOele efveCe&e uesves kes efueS efveJesMe Devegceesove meefceefle kee ieve efkeee ieee~ Fme investment decisions. It consists of the Managing Director &
meefceefle ceW heyebOe efveosMeke SJeb meerF&Dees, keee&heeueke efveosMekeieCe, ceneheyebOeke peesefKece CEO, Executive Directors, General Manager Risk Management
heyebOeve Deewj ceneheyebOeke efJee Meeefceue nQ~ efJeeere Je<e& 2017 kes oewjeve efvecveefueefKele and General Manager Finance. During the FY 2017 it met on
leejerKeeW hej Fmekeer yeQkeW ngF&~ the following dates:
DeeF&.er01-07-2016
. keee&veerefle meefceefle 15-07-2016 09-08-2016 02-09-2016 07-09-2016 07-10-2016
21-10-2016 26-10-2016 05-11-2016 23-11-2016 06-12-2016 10-02-2017

07-03-2017
DeeF&.er. keee&veerefle meefceefle IT Strategy Committee

DeeF&.er. keee&veerefleeeW hej efveCe&e uesves kes efueS leLee DeeF&.er. heefjeespeveeDeeW kes #es$e ceW The committee was formed in compliance of guidelines issued
ngS efJekeeme keer efveiejeveer kes efueS Yeejleere efj]peJe& yeQke eje peejer efkeS ieS efoMeeefveoxMeeW by Reserve Bank of India to take decision on IT Strategies and
to monitor the development in the area of IT Projects. IT Strategy
kes Devegheeueve ceW en meefceefle ieefle keer ieF&~ FmeceW DeOe#e, Sce[er Je meerF&Dees, Committee consists of Chairman, MD and CEO, Executive
keee&heeueke efveosMekeieCe, mejkeej eje veeefcele efveosMeke leLee oes Deve iewj-keee&heeueke Directors, Govt. Nominee Director and two other Non-Executive
efveosMeke Meeefceue nQ~ Fmekeer efleceener Deblejeue ceW yewke nesleer nw~ efJeeere-Je<e& 2017 kes Directors. It meets on quarterly interval. During the FY 2017 it
oewjeve efvecveefueefKele leejerKeeW kees meefceefle keer yewkeW ngF& - met on the following dates:
14-06-2016 27-09-2016 13-12-2016 02-03-2017
efveosMekeeW keer heoesVeefle meefceefle Directors Promotion Committee

The Members of this committee are the Chairman, Managing
Fme meefceefle ceW DeOe#e, heyebOe efveosMeke SJeb meerF&Dees Deewj DeejyeerDeeF& veeefceleer efveosMeke Director & CEO and RBI Nominee Director. During the year FY
Meeefceue nesles nQ ~ efJeeere Je<e& 2017 kes oewjeve meefceefle keer 07.03.2017 kees yewke 2017 it met on 07.03.2017
ngF&-
Attendance of the Directors at the last Annual General
efJeiele Jeee|<eke Deece yewke ceW efveosMekeeW keer GheeqmLeefle Meeting
eer peer heeveeYeve, DeOe#e, eer cesueefJeve jsiees, Sce[er Je meerF&Dees, eer Deej.S. Mebkej Shri G Padmanabhan, Chairman, Shri Melwyn O Rego, MD &
veejeeCeve, eerceleer Jesveer Leehej, eer veerjpe Yeeefee, eer njeEJeoj eEmen Deewj eer Sme. Sme CEO, Shri R. A. Sankara Narayanan, Smt. Veni Thapar, Shri
Harvinder Singh, Shri Neeraj Bhatia Shri S K Arora and attended
Dejes[e ves efoveebke 14.07.2016 kees ngF& yeQke keer efheueer DeLee&le yeermeJeeR Jeee|<eke Deece the last i.e., Twentieth Annual General Meeting of the Bank held
yewke ceW GheeqmLele Les~ on 14-07-2016
Mesej DeblejCe Deewj MesejOeejkeeW/efveJesMekeeW keer efMekeeeleeW kee efveJeejCe : Share Transfers and Redressal of Shareholders`/Investors`
Mesej DeblejCe, ueeYeebMe/ yeepe kee Yegieleeve Deewj efveJesMekeeW mes mebyebefOele Deve meYeer Grievances :
keee&keueeheeW hej keej&JeeF& nceejs hebpeereke SJeb DeblejCe SpeW kes keeee&uee ceW keer peeleer Share Transfers, Dividend / interest payments and all other
investor related activities are attended to and processed at the
nw~ FveceW mes efkemeer omleeJespe kees pecee kejves Deewj efkemeer Yeer hetlee/efMekeeele/ office of our Registrar and Transfer Agents. For lodgement of
keefveeFeeW kes mebyebOe ceW MesejOeejkeeW SJeb efveJesMekeeW mes efvecveefueefKele heles hej mebheke& kejves any of these documents and for queries/ complaints /grievances,
kee DevegjesOe nw : shareholders and investors are requested to contact
FeqkeJeer Mesej Deewj yee@v[/ ef[yeWej kes efueS For Equity Shares and Debentures/ Bonds
efyeieMesej mee|Jemesme hee.efue Bigshare Services Pvt. Ltd.,
F&-2, Devemee Fb[eqmêue Sms, meekeerveekee, DebOesjer ( hetJe&) E-2, Ansa Industrial Estate, Sakinaka, Andheri (E),
cegbyeF&- 400072 Heesve -022-4043200, Mumbai 400 072 Phone 022-40430200,
F& cesue : investor@bigshareonline.com Email: investor@bigshareonline.com
Gheeg&e kes DeueeJee, efveJesMeke efvecveefueefKele heles hej yeQke kes Mesej efJeYeeie mes Yeer mebheke& Apart from the above, investors may also contact the Bank at its
kej mekeles nQ: Investor Relations Department at
mej neGme, 8 JeeR cebefpeue, hetJeea KeC[, meer-5, peer yuee@ke, Star House, 8th Floor, East Wing, C-5, G Block,
yeebe keguee& mebkegue, yeebe (hetJe&), cegbyeF& - 400 051, Bandra-Kurla Complex, Bandra (E), Mumbai 400 051,
Heesve 022-66684444, Hewkeme- 022-66684491, Phone 022-66684444, Fax- 022-66684491,
F&-cesue headoffice.share@bankofindia.co.in E-mail: headoffice.share@bankofindia.co.in
40
Deece meYee keer yewkeW : General Body Meetings
yewke kee mJeHe Nature of Meeting efoveebke SJeb mecee mLeeve efJeMes<e mebkeuhe
Date & Time Venue Special Resolution
1 DemeeOeejCe Deece Extra ordinary 30.03.2017 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, Yeejleere peerJeve yeercee efveiece kees DeefOeceeveer
yewke General Meeting hetJee& yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, DeeOeej hej Mesej peejer kejvee~
10.30 yepes Bank of India Auditorium, Star House, Issue of Shares to Life Insurance
30.03.2017 Bandra Kurla Complex, Mumbai 400 051. Corporation of India on preferential
10.30 A.M. basis
2 DemeeOeejCe Deece Extra ordinary 30.08.2016 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, Yeejle mejkeej kees DeefOeceeveer DeeOeej hej Mesej
yewke General Meeting hetJee& yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, peejer kejvee~
10.30 yepes Bank of Auditorium, Star House, Issue of Shares to Government of
30.08.2016 Bandra-Kurla Complex, Mumbai 400 051. India on preferential basis
10.30 A.M.
3 yeermeJeeR Jeee|<eke Deece Twentieth Annual 14.07.2016 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, meeOeejCe mebkeuHe
yewke General Meeting DeHejenve yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, Ordinary Resolution
3.00 yepes Bank of Auditorium, Star House,
14.07.2016 Bandra-Kurla Complex, Mumbai 400 051.
3.00 P.M.
4 DemeeOeejCe Deece Extra ordinary 29.04.2016 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, 1. Yeejle mejkeej kees DeefOeceeveer DeeOeej hej vees Mesej
yewke General Meeting hetJee& yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, peejer kejvee~
10.15 yepes Bank of Auditorium, Star House, 2. Yeejleere peerJeve yeercee efveiece kees DeefOeceeveer DeeOeej
29.04.2016 Bandra-Kurla Complex, Mumbai 400 051. hej Mesej peejer kejvee~
10.15 A.M. 1. Issue of Fresh Shares to Government of
India on Preference basis
2. Issue of Shares to Life Insurance
Corporation of India on preferential basis
5 DemeeOeejCe Deece Extra ordinary 29.03.2016 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, 1. heeefOeke=le hetbpeer ceW ye{eslejer~
yewke General Meeting yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, 2. veS Mesej Deewj efej-1/ efej-2 yee@C[dme/
hetJee&
10.30 yepes Bank of Auditorium, Star House, DeefOeceeveer Mesej peejer kejvee
29.03.2016 Bandra-Kurla Complex, Mumbai 400 051. 3. Yeejleere peerJeve yeercee efveiece kees Mesej peejer kejvee~
10.30 A.M. 1. Increase in Authorised Capital
2. Issue of Fresh Shares and Tier-1 and
Tier-2 Bonds/Preference Shares
3. Issue of Shares to General Insurance
Corporation of India
6 DemeeOeejCe Deece Extra ordinary 21.12.2015 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, yeebe Yeejleere peerJeve yeercee efveiece kees DeefOeceeveer DeeOeej hej
yewke General Meeting
hetJee& 10.30 yepes keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, Mesej peejer kejvee~
21.12.2015 Bank of Auditorium, Star House, Bandra- Issue of Shares to Life Insurance
10.30 A.M. Kurla Complex, Mumbai 400 051. Corporation of India on preferential basis
7 DemeeOeejCe Deece Extra ordinary 28.09.2015 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, Yeejle mejkeej kees DeefOeceeveer DeeOeej hej vees
hetJee& 10.30 yepes yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, Mesej peejer kejvee~
28.09.2015 Bank of Auditorium, Star House, Issue of Shares to Government of
10.30 A.M. Bandra-Kurla Complex, Mumbai 400 051. India on preferential basis
8 GVeermeJeeR Jeee|<eke Deece Nineteenth Annual 20.07.2015 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, veS Mesej Deewj efej-1 SJeb efej-2 yee@C[dme/
hetJee& 11.00 yepes yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, DeefOeceeveer Mesej peejer kejvee
20.07.2015 Bank of Auditorium, Star House, Issue of Fresh Shares and Tier-1 and
11.00 A.M. Bandra-Kurla Complex, Mumbai 400 051. Tier-2 Bonds/Preference Shares
9 DemeeOeejCe Deece Extra ordinary 07.03.2015 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, Yeejleere peerJeve yeercee efveiece Deewj vet Fbef[ee
hetJee& 11.00 yepes yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, SMeesjWme keeheexjsMeve Dee@He Fbef[ee kees DeefOeceeveer
Bank of Auditorium, Star House, DeeOeej hej Mesej peejer kejvee~
07.03.2015 Issue of Shares to Life Insurance
11.00 A.M. Bandra-Kurla Complex, Mumbai 400 051.
Corporation of India and New India
Assurance Corporation of India on
preferential basis
10 DemeeOeejCe Deece Extra ordinary 17.10.2014 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, MesejOeejkeeW ceW mes efveosMekeeW kee egveeJe~
hetJee& 10.30 yepes yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, Election of Directors amongst
Bank of Auditorium, Star House, Shareholders
17.10.2014
10.30 A.M. Bandra-Kurla Complex, Mumbai 400 051.
11 DeejnJeeR Jeee|<eke Eighteenth Annual 10.07.2014 yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, veS Mesej Deewj efej-1 SJeb efej-2 yee@C[dme/
Deece yewke General Meeting yeebe keguee& mebkegue, yeebe (hetJe&) cegbyeF& - 400 051, DeefOeceeveer Mesej peejer kejvee~
3.00 yepes
10.07.2014 Bank of Auditorium, Star House, Issue of Fresh Shares and Tier-1 and
3.00 P.M. Bandra-Kurla Complex, Mumbai 400 051. Tier-2 Bonds/Preference Shares
41
Hekeve Disclosures :
The Bank is governed under the Banking Regulations Act 1949,
yeQkekeejer efJeefveeceve DeefOeefveece 1949, yeQkekeejer kebheveer (GheeceeW kee DeefOeienCe Deewj Banking Companies (Acquisition and Transfer of Undertakings)
DeblejCe) DeefOeefveece 1970 Deewj jeêreke=le yeQke (heyebOeve Deewj efJeefJeOe heeJeOeeve) eespevee Act 1970 and Nationalised Banks (Management & Miscellaneous
1970 kes Debleie&le yeQke Meeefmele nw~ mesyeer ves en mhe efkeee nw efke efJeefveece 15(2) Provisions) Scheme 1970. SEBI has clarified under Regulation
15 (2) that for listed entities which are not companies, but body
kes Debleie&le meteerye mebmLeeSb pees kebheefveeeb veneR eEkeleg keeheexjs efvekeee nQ ee keejheesjs corporates, or are subject to regulations under other statues the
Meemeve heCeeueer kes heeJeOeeveeW kes Deve mebefJeefOeeeW kes efJeefveece kes DeOeerve nw, pewmee efke keg provisions of Corporate Governance, as specified under certain
efJeefveeceeW kes lenle mhe efkeee ieee nw en Gme meercee leke ueeiet nesiee peneb Gvekes mebyeeqvOele regulations shall apply to the extent that it does not violate their
respective statutes and guidelines or directives issued by the
heeefOekeeefjeeW eje peejer efoMeeefveoxMeeW leLee mebyebefOele mebefJeefOe kee GuuebIeve ve nes jne nes~ relevant authorities.
i) efveosMekeeW kee heeefjeefceke: i) Remuneration of Directors :
The remuneration of the Managing Director & CEO and the
heyebOe efveosMeke SJeb meerF&Dees leLee keee&heeueke efveosMeke kee heeefjeefceke keWere Executive Director is fixed by the Central Government. The
mejkeej eje efveOee&efjle efkeee peelee nw~ yeQke DeMeemekeere efveosMekeeW kees yewke Bank does not pay any remuneration to the other directors
Meguke, pees efke efvecveefueefKele nw, kes DeueeJee Deve efkemeer heeefjeefceke kee excepting sitting fees which is as under:
Yegieleeve veneR kejlee: For Board Meeting : ` 20,000/- per meeting
yees[& yewkeeW kes efueS : ` 20,000/- heefle yewke For Committee Meeting : ` 10,000/- per meeting
meefceefle yewkeeW kes efueS : ` 10,000/- heefle yewke ii) Disclosure of Material Transactions and Pecuniary
Relationship
ii) cenlJehetCe& mebJeJenejeW Deewj Deee|Leke mebyebOeeW kee hekeve
Other than those in the normal course of banking business,
yeQke keejesyeej keer meeceeve heke=efle kes DeueeJee yeQke ves keesF& cenlJehetCe& Yeewelf eke the Bank has not entered into any materially significant
mebJeJenej Fmekes heJele&keeW, efveosMekeeW DeLeJee heyebOeve, Gvekeer meneeke kebheefveeeW transaction with its promoters, directors or the management,
DeLeJee mebyebeOf eeeW Deeefo mes veneR efkeee nw efpemekee yeQke kes efnleeW mes keesF& cenlJehetCe& their subsidiaries or relatives etc. that may have potential
efJejesOeeYeeme nes mekelee nes~ yeQke Deewj Fmekes iewj-keee&heeueke efveosMeke kes yeere Je<e& conflict with the interests of the Bank at large. There was no
kes oewjeve keesF& Deee|Leke mebyebOe DeLeJee mebJeJenej veneR ngS nQ~ pecuniary relationship or transactions of the non-executive
director vis-a-vis the bank during the year.
yeQekE eie ceW en megmLeeefhele heLee nw efke efveosMeke, Deewj yees[& keer Ghe meefceefleeeW keer Gve It is an established practice in the Bank that Directors do not
eee&DeeW ceW Yeeie veneR uesles efpeveceW Gvemes mebyebeOf ele ee Gvekes efjMlesoejeW mes mebyebeOf ele take part in the deliberations of the Board and other Sub-
keesF& ceeceuee yees[& ceW eee&Oeerve neslee nes~ Committees of the Board, when matters relating to them or
iii) meeJe&peefveke efveie&ceeW, DeefOekeej efveie&ceeW, DeefOeceeveer efveie&ceeW Deeefo keer to their relatives are discussed.
Deeiece jeefMeee@b iii) Proceeds From Public issues, Right issues, Preferential
issues etc.
meceer#eeOeerve Je<e& kes oewjeve, hetbpeer kees ye{eves kes efueS yeQke ves efvecve FeqkeJeer Mesej
During the year under review, the Bank has raised the
Deewj efej-II yeeBv[ peejer efkeS nQ :- following capital by issue of Equity Shares and Tier-II Bonds
Deeyebve keer heefle Mesej/
MesejeW/yee@v[eW yee@ jeefMe Number
efJeJejCe (FveJesmj) v[ efveie&ce (` kejes Date of Price per Amount
leejerKe keer mebKee [ ceW) Particulars (Investors) of Shares/
cetue Allotment Share/bond (` In Crore)
Bonds
08.09.2016 Yeejle mejkeej 120660113 110.89 1338.00 08.09.2016 Government of India 120660113 110.89 1338.00
* Life Insurance Corporation 17500000 126.81 221.92
* Yeejleere peerJeve yeercee efveiece 17500000 126.81 221.92
of India (Application money
(DeeJesove jeefMe 31.03.2017 received on 31.03.2017)
kees heehle keer ieF&) * Government of India 112351134 133.51 1500.00
* 112351134 133.51 1500.00 (Application money
Yeejle mejkeej (DeeJesove jeefMe received on 31.03.2017)
31.03.2017 kees heehle keer ieF&)
22.06.2016 11.50% Additional 10000 10,00,000 1000.00
22.06.2016 11.50% Deefleefje efej I yee@v[ 10000 10,00,000 1000.00 Tier I Bond
23.06.2016 5000 10,00,000 500.00 23.06.2016 11.50% Additional 5000 10,00,000 500.00
11.50% Deefleefje efej I yee@v[ Tier I Bond
15.03.2017 9.95% Deefleefje efej I yee@v[ 10000 10,00,000 1000.00 15.03.2017 9.95% Additional Tier I 10000 10,00,000 1000.00
Bond
07.07.2016 8.57% efej-II yee@v[ -2016 15000 10,00,000 1500.00
07.07.2016 8.57% Tier II Bonds-2026 15000 10,00,000 1500.00
27.03.2017 8% efej-II yee@v[ - 2017 10000 10,00,000 1000.00 27.03.2017 8% Tier II Bonds - 2027 10000 10,00,000 1000.00
hetbpeer heee&hlelee Devegheele kees meMee kejves kes efueS leLee yeQke keer uebyeer DeJeefOe The funds were raised with the primary objective of
kes eesleeW kees efJekeefmele kejves kes efueS mebJee|Oele efej I leLee II kes heeLeefceke augmenting Tier-I&II Capital for strengthening Capital
GsMe meefnle efveefOe ye{eF& ieF& leLee Fme GsMe nsleg Gmekee Gheeesie efkeee ieee~ Adequacy Ratio and for improving the long- term resources
of the Bank and the same were utilised for the said purpose.
iv. efkemeer Yeer me@ke SkemeeWpe, mesyeer ee Deve JewOeeefveke heeefOekeejer eje meceer#eeOeerve iv. No penalties or strictures were imposed on the Bank by any of
Je<e& kes oewjeve yeQke hej hetbpeer yeepeej mes mebyebefOele efkemeer ceeceues hej keesF& ob[ ee the Stock Exchanges, SEBI or any Statutory Authority on any
heefleyebOe veneR ueieeee ieee~ matter relating to Capital Markets during the year under review.
v. mesyeer SueDees[erDeej efJeefveeceve-2015 kes efJeefveece 40 (9) kes Devegmeej DeblejCe v. As required under regulation 40(9) of the SEBI LODR
kejves, hes<eCe, Ghe efJeYeepeve, meceskeve, veJeerveerkejCe SJeb hemlegleerkejCe kes Ske Regulations-2015, a certificate is obtained every six
ceen kes Yeerlej FeqkeJeer Meseme& kes efJeefvecee kes mebyebOe ceW peevekeejer kes meeLe-meeLe months from a practising Company Secretary, with regard
to, inter alia, effecting transfer, transmission, sub-division,
JeeJemeeefeke kebheveer meefeJe mes heleske : ceen ceW Ske heceeCe he$e Yeer heehle efkeee consolidation, renewal and exchange of equity shares within
42
peelee nw~ es heceeCe he$e peejer efkeS peeves kes 30 efoveeW kes Yeerlej yeerSmeF& Deewj one month of the lodgement. The certificates are uploaded
on the web portals of BSE and NSE, where the equity shares
SveSmeF& kes Jesye-hees&ue, peneb Mesej meteerye nQ, hej uees[ efkeS peeles nQ~ are listed, within 30 days of issuance.
vi. mesyeer kes heefjhe$e meb. [er SJeb meermeer/SHeDeeF&erermeer/meerDeeFDeej-16 efoveebke 31 vi. In terms of SEBIs circular No.D&CC/FITTC/CIR-16 dated
efomebyej, 2002 keer MeleeX kes Devegmeej Deve yeeleeW kes meeLe-meeLe kegue heefJe December 31, 2002 a Reconciliation of capital Report is
FeqkeJeer Mesej hetbpeer kes meceeOeeve SJeb yeQke Dee@]He Fbef[ee keer kegue peejer/heoe conducted on a quarterly basis by a firm of practising company
FeqkeJeer hetbpeer meefnle hele#e he ceW hemlegle efkeS peeves kes heeespeve kes meeLe-meeLe secretaries, for the purpose of, inter alia, reconciliation of
the total admitted equity share capital with the depositaries
DeYeemeer kebheveer meefeJe keer Hece& kes eje efleceener DeeOeej hej Ske kewefheue and in the physical form with the total issued/paid up equity
efjhees& kee meceeOeeve (reconciliation) efkeee peelee nw~ Fme mebyebOe ceW peejer capital of Bank of India. Certificate issued in this regard is
heceeCehe$e efveosMeke ceb[ue kes mece#e hemlegle efkeS peeles nQ SJeb yeerSmeF& SJeb SveSmeF& placed before the Board of Directors and forwarded to BSE
kees hesef<ele efkeS peeles nQ peneb yeQke Dee@]He Fbef[ee kes FeqkeJeer Mesej meteerye and NSE, where the equity shares of Bank of India are listed.
efkeS ieS nQ~ vii. At present the Bank does not have any material subsidiary.
vii. Jele&ceeve ceW yeQke kee keesF& Yeewefleke Deveg<ebieer veneR nw~ viii. Independent Directors Meeting The separate meeting of
viii. mJeleb$e efveosMekeeW keer yewke - mJeleb$e efveosMekeeW keer Deueie yewke 23.12.2016 Independent Directors was held on 23.12.2016.
kees Deeeesefpele keer ieeer~ ix. Training of Non-Executive Directors During the year 2016-
ix. iewj-keee&heeueke efveosMekeeW kee heefMe#eCe:- Je<e& 2016-17 kes oewjeve yeQke kes 17 the Bank has provided the following training to Directors
keejesyeejer cee@[ue leLee Geesie keer heke=efle mes heefjee kejeves kes efueS efveosMekeeW to familiarize them with the nature of industry and business
kees efvecveefueefKele heefMe#eCe heoeve efkeee ieee - mode of the Bank
e. mebmLee Sr.
leejerKe efveosMekeeW kes veece heeeece kee veece No.
Date Name of Directors Name of Institute Name of Course
meb. kee veece
1 26.04.2016 [e@ Deej.Sue. efyeMveesF& peesefKece i) $eCe peesefKece, peesefKece cee@[ume 1 26.04.2016 Dr. R.L. Bishnoi Risk Management i) Credit Risks, Risk Models
heyebOeve ii) heefjeeueve peesefKece, DeejmeerSmeS, Department, ii) Operational Risks, RCSA,
2 26.04.2016 efJeYeeie kesDeejDeeF& uee@me [ee 2 26.04.2016 Shri Neeraj Bhatia Head Office KRI Loss Data
eer veerjpe Yeeefee
heOeeve iii) SSueSce Je ScemeerSueDeej 3 26.04.2016 Shri S.K. Arora iii) ALM & MCLR
3 26.04.2016 keeee&uee iv) yee]peej peesefKece iv) Market Risks
eer mebpeerJe kegceej Dejes[e
v) yeemesue II Je III leweejer Je kewefheue v) Basel II & III
Dee@eqhceeF&pesMeve Preparedness & Capital
vi) metevee megj#ee Optimisation
4 11.11.2016 vi) Information Security
eerceleer Jesveer Leehej SveSmeF& SveSmeF& ceW ceefnuee efveosMekeeW kee ---
cegbyeF& -- `11 veJecyej 2016 kees veeceebkeve 4 11.11.2016 Smt. Veni Thapar NSE, Mumbai Women Directors Training
kes efueS DevegjesOe' at NSE
5 29/30.11.2016 eerceefle Jesveer Leehej meerSS] 29 Je 30 veJecyej 2016 kees 5 29/30.11.2016 Smt. Veni Thapar CAFRAL, Non Executive Directors on
6 29/30.11.2016 HeDeejSSue JeeefCeeqpeke yeQkeeW kes yees[eX keW iewj- Bengaluru the Boards of Commercial
eer mebpeerJe kegceej Dejes[e 6 29/30.11.2016 Shri S.K. Arora Banks
yeWieueg keee&heeueke efveosMeke
7 06.01.2017 eer njefJevoj eEmen peesefKece 06.01.2017 kees peesefKece heyebOeve keer 7 06.01.2017 Shri Harvinder Risk Management Presentation to Directors
heyebOeve keee&heCeeueer hej yeQke kes efveosMekeeW kes Singh Department of the Bank on Risk
Management Practices
8 06.01.2017 eer mebpeerJe kegceej Dejes[e efJeYeeie mece#e hemlegleerkejCe~
8 06.01.2017 Shri S.K. Arora
9 06.01.2017 eerceleer Jesveer Leehej 9 06.01.2017 Smt. Veni Thapar
x. yeQke keer JesyemeeF - http://www.bankofindia.co.in/english/ x. Code of Conduct for Directors and Senior Management is
codeconduct.aspx hej efveosMekeeW leLee Jeefj heyebOeve kes efueS DeeejCe posted on Banks website http://www.bankofindia.co.in/
mebefnlee heoe|Mele keer ieF& nw ~ english/codeconduct.aspx
xi. Whistle Blower Policy in terms of CVC guidelines has been
xi. meerJeermeer kes efoMeeefveoxMeeW kes DevegmejCe ceW heoe&HeeMe kejvesJeeueer (eqJnmeue yueesDej) formulated. The same is posted Banks website http://www.
veerelf e yeveeF& ieF& nw~ Fmes yeQke kes yesJemeeF http://www.bankofindia.co.in/ bankofindia.co.in/english/SEBI.aspx
english/SEBI.aspx hej heoe|Mele efkeee ieee nw~
xii. Related Policy transaction The Related party transactions are
xii. mebyebeOf ele veerelf e kee uesveosve : mebyebeOf ele he#e kes uesveosve kees uesKee hejer#ee meefceefle kees efjhees& reported to Audit Committee. The Banks policy on Related Party
keer peeleer nw~ mebyebeOf ele he#e kes uesveosve hej yeQke keer veerelf e kees yeQke kes JesyemeeF http:// transaction is posted Banks website http://www.bankofindia.
www.bankofindia.co.in/english/SEBI.aspx hej heesm efkeee ieee nw~ co.in/english/SEBI.aspx. The details of related party transactions
are as detailed under AS-18.
mebyebeOf ele he#e kes uesveosve kee efJemle=le JeCe&ve SSme-18 kes Debleie&le nw~
xiii. Remuneration Policy - The remuneration of the Managing
xiii. heeefjeefceke veerelf e - heyebOe efveosMeke Je meerFD& ees leLee keee&heeueke efveosMekeeW kee Director & CEO, Executive Directors is fixed by the
heeefjeefceke Yeejle mejkeej eje efveOee&ejf le efkeee peelee nw~ Deve meHe meomeeW kes Government of India. Salary of the other staff members is as
Jesleve kee efveOee&jCe Yeejleere yeQke mebIe kes meeLe ef$ehe#eere mecePeewles kes Devegmeej neslee nw~ per the tripartite agreement of the IBA.
43
mebeej kes meeOeve : Means of Communication :

The quarterly and half-yearly financial results (unaudited
leLee DeOe&Jeee|<eke efJeeere heefjCeece (DeuesKeehejeref#ele eEkeleg meebefJeefOeke uesKeehejer#ekeeW eje but subject to limited review by the Statutory Auditors) and
meerefcele meceer#ee kes DeOeOeerve) leLee uesKeehejeref#ele Jeee|<eke heefjCeece Fkee@veesefceke eFcme/ audited Annual results were published in the Economic
efye]pevesme mQ[[&/HeeFveseqvMeeue Skemehesme/efye]pevesme ueeFve ceW Debiespeer ceW, veJeMeefe/Deeheuee Times/Business Standard/ Financial Express /Business Line
ceneveiej ceW cejeer (#es$eere Yee<ee) ceW leLee efye]peveme mC[[&/veJeYeejle eFcme/veJeYeejle ceW in English, Navshakti/ Apla Mahanagar in Marathi (Regional
language) and Business Standard/ Navbharat Times/
efnvoer ceW hekeeefMele ngS~ heefjCeece kees yeQke kes JesyemeeF www.bankofindia.co.in. Navbharat in Hindi. The results were also displayed on the
hej Yeer heoe|Mele efkeee ieee nw~ mebmLeeiele efveJesMekeeW kees keer ieF& hemlegefleeeb Yeer yeQke kes Banks website at www.bankofindia.co.in. The presentations
JesyemeeF hej GheueyOe nQ~ made to institutional investors are also available on Banks
website
pewmee efke mesyeer eje Dehesef#ele nw leLee meteerye kejejveeces kes Devegmeej, yeQke Dee@]He Fbef[ee
As required by SEBI and in the Listing Agreements, Bank of
me@ke SkemeeWpe kes Deheves Jesye hees&ueeW hej Dee@veueeFve efJeeere leLee Deve meteveeSb ]HeeFue India, files its financial and other information online on their
kejlee nw~ web portals of the stock exchange.
efJeeere keueW[j : 1 Dehewue, 2017 mes Financial Calendar : From 1st April, 2017 :
yeQke Dee@]He Fbef[ee kes Jeee|<eke uesKeehejeref#ele KeeleeW hej 22 ceF&, 2017 Board Meeting for considering Annual 22nd May, 2017
Audited Accounts of Bank of India
eee& nsleg yees[& keer yewke
Date, Time, Venue of 21st AGM 11th July, 2017.
21JeeR Jeee|<eke Deece-meYee kee efoveebke, mecee, mLeue 11 pegueeF&, 2017 hetJee&
At 10.30 A.M.
10:30 yepes yeQke Dee@]He Bank of India
Fbef[ee Auditorium, Star
Dee@[esesefjece, mej neGme, House, Bandra-Kurla
yeebe-keguee& kee@chueskeme, Complex,
cegbyeF&-400 051 Mumbai 400 051.
Jeee|<eke efjhees& kee hes<eCe 15 petve, 2017 leke Posting of Annual Report By 15th June, 2017
yener yebo kejves keer efleefLe 8 pegueeF&, 2017 mes Book Closure dates 8th July, 2017 to
11 pegueeF& 2017 leke 11th July, 2017
Hejes#eer Heece& heeeqhle keer Debeflece efleLeer 7 pegueeF&, 2017 Last Date for receipt of proxy forms 7th July, 2017
HeLece leerve efleceeefneeW kes DeuesKeehejeref#ele heefjCeece hej mebyebefOele efleceener kes 45 Board Meeting for considering Un-audited Within 45 days of the
result for first 3 quarters relevant quarter.
efJeeej kejves nsleg yees[& keer yewke efoveeW kes Yeerlej~
Listing on Stock Exchanges
me@ke SkemeeWpeeW ceW meteerkejCe :
The shares of the Bank are listed on The BSE Ltd. and The
yeQke kes MesejeW kee cegbyeF& me@ke SkemeeWpe efue., vesMeveue me@ke SkemeeWpe Dee@]He Fbef[ee National Stock Exchange of India Limited. The stock scrip codes
efue. ceW meteerkejCe efkeee ieee nw~ me@ke eqmehe kees[ efvecveevegmeej nw: are as follows:
efo yeerSmeF& efue. (yeerSmeF&) 532149/BANKINDIA The BSE Ltd. (BSE) 532149/BANKINDIA
BANKINDIA EQ National Stock Exchange of India BANKINDIA EQ

ve@Meveue me@ke SkemeeWpe Dee@H] e Fbe[f ee efue. (SveSmeF&) Limited (NSE)
DeeF&SmeDeeF&Sve eceebke INE084A01016
ISIN Number INE084A01016
Ge oesveeW me@ke SkemeeWpeeW kees Je<e& 2017-18 kes efueS Jeee|<eke meteerkejCe Annual listing fee for 2017-18 has been paid to both of the
Meguke kee Yegieleeve kej efoee ieee nw~ stock exchanges.
yeQke ves mecee-mecee hej Jeevehe$eeW/ef[yeWeme& kes he ceW DeheefjJele&veere yee@b[ (efej I SJeb The Bank has issued Non Convertible Bonds in the nature of
Promissory Notes / Debentures (Tier I & II capital) from time to
II hetbpeer) peejer efkees nQ~ lelmebyebefOele yeesje efvecveevegmeej nw:
time. The relevant details thereof are as under:
44
yeQke Dee@]He Fbef[ee yee@b[ - efej I SJeb efej II hetbpeer eqmLeefle eLee 31.03.2016 BANK OF INDIA BOND TIER I and TIER II CAPITAL
POSITION AS ON 31.03.2017
kegue cetue
ke.meb. efveie&ce kee efJeJejCe PARTICULARS OF THE ISSUE (` kejes[ ceW) DeeF&SmeDeeF&Sve veb.
Sr.No TOTAL VALUE ISIN NO.
(` in Crores)
1 11.00% Deefleefje efej I e=bKeuee I 11.00% Additional Tier I Series I 2500.00 INE084A08052
2 11.50% Deefleefje efej I e=bKeuee II 11.50% Additional Tier I Series II 1000.00 INE084A08078
3 11.50% Deefleefje efej I e=bKeuee III 11.50% Additional Tier I Series III 500.00 INE084A08086
4 9.95% Deefleefje efej I e=bKeuee IV 9.95% Additional Tier I Series IV 1000.00 INE084A08102
5 10.55% DeeF&heer[erDeeF& yeeB[ - e=bKeuee I 10.55% IPDI Bonds-Series I 400.00 INE084A09126
6 10.45% DeeF&heer[erDeeF& yeeB[ - e=bKeuee II 10.45% IPDI Bonds-Series II 100.00 INE084A09134
7 10.40% DeeF&heer[erDeeF& yeeB[ - e=bKeuee III 10.40% IPDI Bonds-Series III 155.00 INE084A09142
8 8.90% DeeF&heer[erDeeF& yeeB[ - e=bKeuee IV 8.90% IPDI Bonds-Series IV 400.00 INE084A09167
9 9.00% DeeF&heer[erDeeF& yeeB[ - e=bKeuee V 9.00% IPDI Bonds-Series V 325.00 INE084A09191
10 9.05% DeeF&heer[erDeeF& yeeB[ - e=bKeuee VI 9.05% IPDI Bonds-Series VI 300.00 INE084A09225
11 11.15% Dehej efej II e=bKeuee II-2023 11.15% Upper Tier II SeriesII- 2023 500.00 INE084A09159
12 8.45% Dehej efej II e=bKeuee III-2024 8.45% Upper Tier II Series III-2024 500.00 INE084A09175
13 8.50% Dehej efej II e=bKeuee IV-2024 8.50% Upper Tier II Series IV-2024 500.00 INE084A09183
14 8.54% Dehej efej II e=bKeuee V-2025 8.54% Upper Tier II Series V-2025 1000.00 INE084A09209
15 8.48% Dehej efej II e=bKeuee VI-2025 8.48% Upper Tier II Series VI-2025 1000.00 INE084A09217
16 9.80% efej II e=bKeuee X 9.80% Tier II Series X 1000.00 INE084A08037
17 9.80% efej II e=bKeuee XI 9.80% Tier II Series XI 500.00 INE084A08045
18 8.52% efej II e=bKeuee XII 8.52% Tier II Series XII 3000.00 INE084A08060
19 8.57% efej II e=bKeuee XIII 8.57% Tier II Series XIII 1500.00 INE084A08094
20 8.00% efej II e=bKeuee XIV 8.00% Tier-II Series XIV 1000.00 INE084A08110
kegue TOTAL 17,180.00
Fve meYeer yeeB[eW kee vesMeveue me@ke SkemeeWpe Dee@He Fbef[ee efue. ceW meteerkejCe efkeee ieee All these bonds are listed on National Stock Exchange of India
Ltd and the Bank has paid the Annual listing fee for 2016-2017
nw leLee yeQke ves me@ke SkemeeWpe kees Je<e& 2016-17 kee Jeee|<eke Meguke Deoe efkeee nw~
to the Stock Exchange.
45
$eCe esCeer efveOee&jCe (esef[ jseEie) Credit Ratings
SpeWmeer oer ieF& jseEie Rating

Agency
Assigned
DeeF&meerDeejS eje kee@heexjs Meemeve heCeeueer nsleg jseEie meerpeerDeej - 2 Corporate Governance Rating by ICRA CGR-2
cet[erme FvJesmj mee|Jeme ( cet[erme) yeerSS3 / heer-3 Moodys Investor Service (Moodys) Baa3 / P3
mQ[[& Sb[ hetDej (Sme Sb[ heer) yeeryeer(+)/yeer Standard & Poors (S&P) BB(+)/B
esef[ Ssveeefueefmeme Sb[ efjmee& efue.( meerSDeejF&) meerSDeejF& SS- Fitch Ratings BBB-/F3
meeJeefOe pecee keee&ece nsleg FvJesm FvHee@cexMeve Sb[ esef[ SceSS+ Credit Analysis & Research Limited (CARE) CARE AA-
jseEie SpeWmeer (DeeF&meerDeejS)
Investment Information and Credit Rating MAA+
yee@v[ nsleg efveJesMe peevekeejer Deewj esef[ jseEie SpeWmeer DeeF&meerDeejS SS- Agency (ICRA) for Term Deposit Programme
(DeeF&meerDeejS) Investment Information and Credit Rating ICRA AA-
meerDeejDeeF&SmeDeeF&Sue (efeefmeue)efue.- yee@b[dme nsleg SS+ Agency (ICRA) for Bonds
efyekeJeke& jseEie Fbef[ee hee.efue.- yee@b[dme nsleg yeer[dyuetDeej SS- CRISIL Limited For Bonds AA+
Fbef[ee jseEie - yee@b[dme kes efueS DeeF&Sve[er SS + Brickwork Ratings India Pvt Limited-For Bonds BWR AA-
India Rating For Bonds Ind AA+
meerDeejDeeF&SmeDeeF&Sue (efeefmeue) efue. - peceejeefMeeeW kes S1+
heceeCe he$e nsleg CRISIL Limited For Certificate of Deposits A1+
MesejeW kee Decetefle&kejCe: Dematerialisation of Shares

yeQke kes MesejeW kee uesve-osve DeefveJeee& he mes kesJeue Decetle& ( [ercew) he ceW efkeee The Banks shares are being traded compulsorily in Demat
peelee nw~ yeQke ves MesejeW kes DecetleeakejCe kes efueS oesveeW efve#esheeieejeW eLee jeêre heefleYetefle form only. The Bank has entered into agreements with both
the Depositories viz. National Securities Depositories Ltd.
efve#esheeieej efue. (SveSme[erue) SJeb kesvere efve#esheeieej mesJeeSb (Yeejle) efue. (meer[erSmeSue) (NSDL) and Central Depository Services (India) Ltd. (CDSL) for
kes meeLe kejej efkeee nw~ dematerialization of shares.
eLee 31/03/2017 kees MesejOeejkeeW eje hele#e SJeb Decetle& he mes Oeeefjle MesejeW kee Particulars of shares in Demat and Physical form held by the
yeesje efvecveevegmeej nw : shareholders as of 31/03/2017 are as under:
MesejOeejkeeW keer mebKee Mesejes keer mebKee MesejOeeefjlee kee %

No. of share holders No. of shares % shareholding
meer[erSmeSue CDSL 67715 796042003 75.48
SveSme[erSue NSDL 117161 243308667 23.07
cetle& Physical 101138 15344434 1.45
kegue Total 286014 1054695104 100.00
MesejOeeefjlee kee Hewve& eLee 31.03.2017 Shareholding Pattern as on 31.03.2017
MesejOeejkeeW keer MesejeW keer uee@ke Fve kes uee@ke Fve kes lenle
MeskeejOeejkeeW kee HeJeie& Category of Shareholder mebKee mebKee MesejOeeefjlee % lenle Mesej MesejeW kee %
Number of Number of % of Holding Shares under % of Shares under
Shareholders Shares Lock in lock in
kesvere mejkeej (heJele&ke) Central Government (Promoters) 1 777514808 73.72 777514808 100.00
cetegDeue Heb[/eterDeeF& Mutual Funds / UTI 24 12535286 1.18
efJeeere mebmLeeSb/yeQke Financial Institutions / Banks 36 14504368 1.38
yeercee kebheefveeeb Insurance Companies 37 145248971 13.77 20639294 14.21
keejheesjs efvekeee Bodies Corporate 1913 12413178 1.17
Skeue Jeefe Individuals 281489 61875142 5.86
DeefveJeemeer Yeejleere/Deesmeeryeer Non Resident Indians/ OCB 2415 3299635 0.34
efJeosMeer mebmLeeiele efveJesMeke Foreign Institutional Investors 41 9990809 0.94
efJeosMeer hees&HeesefueDees efveJesMeke Foreign Portfolio Investors 47 16862547 1.6
efJeosMeer yeQke Foreign Banks
^m Trust 11 450360 0.04
kegue Total 286014 1054695104 100 798154102 75.68
46
Skeue JeefeeeW (peve meeceeve) keer MesejOeeefjlee efpevekes heeme kegue MesejeW keer Shareholding of persons (Public) holding more than 1% of the
mebKee kee 1% mes DeefOeke nw~ total number of shares
MesejOeejke kee veece Name of the Shareholder MesejeW keer mebKee MesejOeeefjlee %
Number of Shares % of Holding
Yeejleere peerJeve yeercee efveiece * Life Insurance Corporation of India * 135281603 12.83
30.03.2017 kees Mesej OeejkeeW keer yewke ceW 1,75,00,000 kes veS FeqkeJeef Mesej 1,75,00,000 fresh equity shares were approved in the
Shareholders meeting held on 30.03.2017.
Devegceesefole efkeS ieS~
MesejOeeefjlee kee mebefJelejCe eLee efoveebke 31 ceee&, 2017 :- Distribution of Shareholdings as on 31st March, 2017
Oeeefjle FeqkeJeer MesejeW keer mebKee No of Equity Shares held HeesefueeeW Folio Mesej Shares
mebKee Nos. HeefleMele % age mebKee Nos. HeefleMele % age
500 leke Upto 500 269005 94.05 33339248 3.16
501 mes 1000 leke 501 to 1000 10217 3.57 7748997 0.73
1001 mes 5000 leke 1001 to 5000 5672 1.98 11937216 1.13
5001 mes 10000 leke 5001 to 10000 567 0.20 4135641 0.39
10001 SJeb Fmemes DeefOeke 10001 & above 553 0.20 997534002 94.58
kegue Total 286014 100 1054695104 100.00
Mesej cetue/cee$ee : Share Price/Volume :

SveSmeF& ceW ceeefmeke he mes Ge SJeb efvecve YeeJe (keessMeve) SJeb MesejeW kes uesve-osve keer The monthly high and low quotation and the volume of Shares
traded on NSE are as under:-
cee$ee efvecveevegmeej nw:-
DeefOekelece ` vetvelece ` MesejeW kes uesve-osve keer cee$ee
DeJeefOe Period Volume of Share
Highest ` Lowest ` Traded
Dehewue, 2016 April, 2016 101.80 89.35 69862513
ceF&, 2016 May, 2016 92.00 78.40 79855172
petve, 2016 June, 2016 101.95 83.60 105901082
pegueeF&, 2016 July, 2016 117.70 101.10 136433344
Deiemle, 2016 August, 2016 119.30 101.30 137594492
efmelebyej, 2016 September, 2016 126.10 108.00 104991207
Deetyej, 2016 October, 2016 121.85 109.45 67671515
veJebyej, 2016 November, 2016 128.75 99.65 120165070
efomebyej, 2016 December, 2016 120.80 102.75 56532686
peveJejer, 2017 January, 2017 123.60 105.75 48409953
HejJejer, 2017 February, 2017 138.50 117.40 94142365
ceee&, 2017 March, 2017 142.40 122.85 84012546
31.03.2017 kees uesKee yeboer cetue Closing Price as on 31.03.2017 `139.25 (SveSmeF&)(NSE)
yeepeej hetpb eerkejCe Market Capitalisation `14686.63
Jeeheke DeeOeeefjle metefeeeW keer leguevee ceW keee&efve<heeove

Performance in comparison to Broad Based Indices
SveSmeF& ceW yeQke Dee@He Fbef[ee kee Mesej yeerSmeF& ceW yeQke Dee@He Fbef[ee kee Mesej cetue
Bank of India Share Price on NSE Bank of India Share Prise on BSE
BOI Vs Nifty Comparision - 01.04.2016 to 31.03.2017 BOI Vs BSE Sensex Comparision - 01.04.16 to 31.03.17
10000 160 160.00
30000
9000 140 140.00
8000 25000
120 120.00
7000
NIFTY LEVEL
BOI LEVEL
SENSEX LEVEL
100 20000 100.00

BOI LEVEL
6000
5000 80 80.00
15000
4000 60 60.00
3000 10000
40 40.00
2000
20 5000 20.00
1000
0 0 0 0.00
Nifty Sensex
Bank of India
Bank of India
47
keeheexjs Meemeve kes DeefveJeee& DevegyebOe kes Devegheeueve kee heceeCehe$e Certificate of compliance of mandatory stipulations of
Corporate Governance
me@ke SkemeWpe kes meeLe meteerkejCe kejej keer MeleeX kes Devegmeej kee@heexjs Meemeve The certificate issued by the practising company secretary,
heCeeueer kes DeefveJeee& DevegyebOe kes Devegheeueve ceW keejesyeejer kebheveer meefeJe eje peejer regarding compliance of mandatory stipulations of corporate
heceeCehe$e mebueive efkeee ieee nw~ governance in terms of the listing agreement with the Stock
Exchange is attached.
DeefveJeee&/ iewj-DeefveJeee& Dehes#eeDeeW kee Devegheeueve
Compliance of Mandatory / Non Mandatory Requirements.
yeQke ves mesyeer meteerkejCe kejej-2015 keer Devegmeteer II kes Yeeie-F& keer efvecveefueefKele The Bank has complied with the following Discretionary
efJeJekeeOeerve Dehes#eeDeeW (Discretionary Requirement) kee Devegheeueve efkeee nw~ Requirement as mentioned under Part-E of Schedule II of SEBI
Listing Regulations- 2015.
ke.
meb. iewj DeefveJeee& Dehes#eeSb keeee&vJeeve keer eqmLeefle
Sr. Non Mandatory requirements Status of implementation
No.
1 yees[& - Ske iewj keee&heeueke DeOe#e kebheveer kes Kee& hej DeOe#e kee keeee&uee DeOe#e kee heo iewj-keee&heeueke kee nw Deewj yeQke ceW Gvekee he=Leke keeee&uee nw~
jKeves kes efueS nkeoej The Chairmans Position is a Non- Executive and he is having a
The Board - A non executive Chairman may be entitled to separate office in the Bank.
maintain a Chairmans office at the companys expense.
2 MesejOeejkeeW kee DeefOekeej- efJeiele : cenerveeW ceW cenlJehetCe& IeveeDeeW kee efleceener/Je<e& ceW Deepe leke/Jeee|<eke efJeeere efJeJejCe SJeb hecegKe efJeMes<eleeSb SveSmeF& Deewj
meejebMe meefnle efJeeere keee&efve<heeove keer DeOe&Jeee|<eke Iees<eCee MesejOeejkeeW kees yeerSmeF& kees Yespeer peeleer nw Deewj DeKeyeejeW ceW hekeeefMele keer peeleer nw leLee yeQke keer
Yespeer pee mekeleer nw~ JesyemeeF hej heoe|Mele keer peeleer nw~ Dele: MesejOeejkeeW kees metevee JeefeMe: veneR Yespeer
Shareholders Rights- A half-yearly declaration of financial peeleer nw~
performance including summary of the significant events in last The quarterly/year to date/ Annual Financial Results are sent
six- months, may be sent to shareholders. to NSE & BSE & published in Newspapers and placed on
Banks website including highlights. As such, information to
Shareholders is not sent individually.
3 uesKee hejer#ee efjhees& ceW DeeMeesefOele jee (Sme) - meteerye mebmLee DemebMeesefOele yeQke kes Jeee|<eke efJeeere efJeJejCe DemebMeesefOele uesKee-hejer#ee cele kes meeLe nQ~
uesKee hejer#ee cele Jeeueer efJeeere efJeJejCe keer JeJemLee kee eeve kej mekeleer nw~ The banks Annual Financial Statements are with unmodified
Modified Opinion (s) in Audit Report The listed entity may audit opinion.
move towards a regime of financial statements with unmodified
audit opinion.
4 DeOe#e SJeb meerF&Dees kes he=Leke heo - meteerye mebmLee DeOe#e SJeb heyebOe yeQke kes heeme en heo nw~
efveosMeke DeewjcegKe keee&heeueke DeefOekeejer kes heo hej Deueie-Deueie JeefeeeW kees The Bank is having this position.
efveege kej mekelee nw~
Separate Posts of Chairperson and Chief Executive Officer.
The listed entity may appoint Separate persons to the post of
Chairperson and Managing Director or Chief executive officer
yees[& kes efveosMekeeW kes efueS SJeb Gvekeer Deesj mes For and on behalf of the Board of Directors
mLeeve : cegbyeF& (oerveyebOeg ceesneHee$ee) Place : Mumbai (Dinabandhu Mohapatra)

efoveebke: 09.06.2017 HeyebOe efveosMeke SJeb meerF&Dees Date : 09.06.2017 Managing Director & CEO
48
kee@heexjs Meemeve heCeeueer hej heceeCehe$e CERTIFICATE ON CORPORATE GOVERNANCE

meomeieCe The Members
yeQke Dee@He Fbef[ee Bank of India
Star House, C-5, 'G' Block,
mej neGme,meer-5,peer yuee@ke Bandra-Kurla Complex,
yeebe keguee& kee@chueskeme Bandra (East)
yeebe (hetJe&) Mumbai 400 051
cegbyeF&-400 051
nceves 31 ceee& 2017 kees meceehle efJeeere Je<e& kes efueS vesMeveue me@ke SkemeeWpe We have examined all relevant records of Bank of India (the
Bank/Company) for the purpose of certifying compliances of
Dee@He Fbef[ee efueefces[ Deewj yeerSmeF& efueefces[ (me@ke SkemeWpe) kes meeLe ngS meteerkejCe conditions of Corporate Governance under the Regulation 17
kejej kes lenle kee@heexjs Meemeve heCeeueer keer MeleeX, efpevekee GuuesKe mesyeer (meteerkejCe to 27, 46 and Schedule V of the SEBI (Listing Obligations and
yeeOeleeSb SJeb hekeve DeeJeMekeleeSb) efJeefveeceve, 2015 kes efJeefveece 17-27, 46 SJeb Disclosure Requirements) Regulation, 2015 entered into with
National Stock Exchange of India Ltd and BSE Limited (Stock
Devegmeteer V kes heeJeOeeveeW ceW efkeee ieee nw, kes Devegheeueve kes heceeCeerkejCe kes heeespeve Exchanges) for the Financial Year ended 31st March, 2017.
mes yeQke Dee@He Fbef[ee (`èfo yeQke/kebHeveer'') kes meYeer mebiele DeefYeuesKeeW keer peebe keer nw~ The compliance of conditions of corporate governance is the
responsibility of the Management. Our examination was limited to
kee@heexjs Meemeve heCeeueer keer MeleeX kee Devegheeueve heyebOeve keer ef]peccesoejer nw~ nceejer peebe procedures and implementation thereof, adopted by the Bank for
kee@heexjs Meemeve heCeeueer keer MeleeX kes Devegheeueve kees megefveeqele kejves kes efueS yeQke eje ensuring the compliances of conditions of Corporate governance.
DeheveeF& ieF& keee&heCeeueer leLee Gmekes keeee&vJeeve leke meerefcele Leer~ en heceeCehe$e ve lees This certificate is neither an assurance as to the future viability
of the bank nor the efficiency or effectiveness with which the
YeefJe<e ceW yeQke keer JeJenee&lee kee Deeeemeve nw Deewj ve ner heyebOeve eje yeQke keer o#elee management has conducted the affairs of the Bank.
ee heYeeJeMeeruelee kes mebeeueve mes mebyeeqvOele nw~ In our opinion and to the best of our information and according
to the explanations given to us, we certify that the Bank has
nceejer jee ceW Deewj nceW heehle peevekeejer kes Devegmeej Deewj nceW efoS ieS mheerkejCe kes complied with the conditions of corporate governance as
Devegmeej nce heceeefCele kejles nQ efke yeQke ves Thej GuuesKe efkeS ieS mesyeer (SueDees[erDeej) stipulated in the above mentioned SEBI (LODR) 2015.
2015 ceW efveOee&efjle kee@heexjs Meemeve heCeeueer keer MeleeX kees hetje efkeee nw~
ke=les Deej. Sme. Heef[ee Sb[ SmeesefmeSdme For R.S. Padia & Associates
kebHeveer meefeJe Company Secretaries
(DeeF&meerSmeDeeF& etefveke kees[ Sme2007SceSe094000) (ICSI Unique Code S2007MH094000)
nmlee./- Sd/-
jepeeer Heef[ee Rajshree Padia

SHeSmemeer : 6804 FCS:6804
meerHeer: 7488 CP: 7488
mLeeve: cegbyeF& Place: Mumbai

efoveebke: 18.04.2017 Date: 18.04.2017
49
meerF&Dees/meerSHeDees heceeCeerkejCe CEO / CFO Certification

Board of Directors,
efveosMeke ceb[ue Bank of India,
yeQke Dee@He Fbef[ee Mumbai
cegbyeF& Dear Sir,
cenesoe,
Re: CEO/CFO Certification for the year 2016-17
efJe<ee : Je<e& 2016-17 meerF&Dees/meerSHeDees heceeCeerkejCe
Pursuant to Regulation 17 (8) read with Part B, Schedule II of SEBI
mesyeer (meteeryelee oeefelJe Deewj hekeve DeeJeMekeleeSb) efJeefveeceve, 2015 keer Devegmeteer 11 kes Yeeie yeer (Listing Obligations and Disclosure Requirements) Regulations, 2015,
kes meeLe he{W efJeefveece 17 (8) kes Devegmeej nce Sleeje heceeefCele kejles nQ efke :- we hereby certify that:
a. We have reviewed financial statement and the cash flow
ke. nceves Je<e& 2016-17 nsleg efJeeere efJelejCe Deewj vekeo heJeen efJeJejCe keer meceer#ee keer nw Deewj statement for the year 2016-17 and that to the best of our
meJeexece peevekeejer Deewj efJeeeme kes Devegmeej : knowledge and belief:
i. Fve efJeJejCeeW ceW keesF& leeeqlJeke he mes ieuele efJeJejCe veneR nw ee FveceW keesF& i. These statements do not contain any materially
cenlJehetCe& leLe veneR es[e ieee nw ee FmeceW keesF& Ssmes keLeve veneR nQ lees Yece keer untrue statement or omit any material fact or contain
statements that might be misleading:
eqmLeefle hewoe kejleer neW~
ii. These statements together present a true and fair view
ii. es meYeer efJeJejCe efceueekej yeQke keer ieefleefJeefOeeeW kee mener Deewj Gefele eqmLeefle of the Banks affairs and are in compliance with existing
oMee&leer nw Deewj es Jele&ceeve uesKeebkeve ceevekeeW, ueeiet efveeceeW Deewj efJeefveeceeW kee accounting standards, applicable laws and regulations.
Devegheeueve kejles nQ~ b. There are, to the best of our knowledge and belief, no
transactions entered into by the Bank during the year which
Ke nceejer meJeexece peevekeejer Deewj efJeeeme kes Devegmeej, yeQke ves Je<e& kes oewjeve Ssmee keesF& are fraudulent, illegal or violative of the Banks code of
mebJeJenej veneR efkeee nw pees OeesKeeO[er hetCe& nes, DeJewOe nes DeLeJee yeQke keer Deeeej mebefnlee conduct.
kee GuuebIeve kejlee nes~ c. We accept responsibility for establishing and maintaining
internal controls for financial reporting and that we have
ie. nce efJeeere efjheese\ie nsleg Deebleefjke efveece keer mLeehevee SJeb jKejKeeJe keer efpeccesoejer Deewj evaluated the effectiveness of internal control systems of the
efJeeere efjheese\ie mes mebyebefOele yeQke kes Deebleefjke efveeb$eCe efmemce keer heYeeJekeeefjlee kee Bank pertaining to financial reporting and we have disclosedto
cetueebkeve kejvee mJeerkeej kejles nQ Deewj Ssmes Deebleefjke efveeb$eCeeW kes heefjeeueve DeLeJee the auditors and the Audit Committee deficiencies in the
ef[peeFve ceW keefceeeW kee hekeve, eefo keesF& nes, uesKee hejer#eke Deewj uesKee hejer#ee meefceefle kes design or operation of such internal controls, if any, of which
we are aware and the steps we have taken or propose to take
mece#e efkeee nw efpemekes yeejs ceW nceW peevekeejer nw Deewj Fve keefceeeW kees megOeejves kes heeespeve mes
to rectify these deficiencies.
nceves keoce GeS nQ ee keoce Geee peevee hemleeefJele nw~ d. We have indicated to the Auditors and the Audit Committee.
Ie nceves uesKee hejer#ekeeW Deewj uesKee hejer#ee meefceefleeeW kees en metefele efkeee nw:- i. Significant changes in internal control over financial
i. Je<e& kes oewjeve efJeeere efjheese\ ie hej Deebleefjke efveeb$eCe ceW cenlJehetCe& heefjJele&ve reporting during the year.
ii. Significant changes in accounting policies during the
ii. Je<e& kes oewjeve uesKeebkeve veerefleeeW ceW cenlJehetCe& heefjJele&ve Deewj Gvekee hekeve efJeeere year and that the same have been disclosed in the
efJeJejCe keer efhheefCeeeW ceW efkeee ieee nw~ notes to the financial statements and
iii. Ssmeer efkemeer ye[er OeesKeeOe[er keer nceW peevekeejer efceueer nes Deewj efpemeceW heyebOeve iii. Instances of significant fraud of which we have
become aware and the involvement therein, if any, of
DeLeJee efJeeere efjheese\ie hej yeQke kes Deebleefjke efveeb$eCe ceW cenlJehetCe& Yetefcekee jKeves the management or an employee having a significant
Jeeuee keesF& kece&eejer Meeefceue nes~ role in the Banks internal control system over financial
reporting.
ke=les yeQke Dee@He Fbef[ee
For Bank of India
n/ n/ Sd/- Sd/-
(Mebkej Deej) (oerveyebOeg ceesneHee$ee) (Shanker Iyer) (Dinabandhu Mohapatra)
Chief Financial Officer Managing Director & CEO
cegKe efJeeere DeefOekeejer heyebOe efveosMeke SJeb meerF&Dees
Place: Mumbai Date: 22.05.2017
mLeeve : cegbyeF& efoveebke 22.05.2017
cegKe keee&heeueke DeefOekeejer eje Iees<eCee DECLARATION BY CEO
yeQke ves meYeer efveosMekeeW Deewj keesj heyebOeve kes efueS DeeejCe mebefnlee efveOee&efjle keer nw, The Bank has laid down a Code of Conduct for all the directors and
efpemekee meej yeQke keer JesyemeeF hej heesm efkeee ieee nw~ efveosMeke Deewj keesj heyebOeve Core Management of the Bank, the text of which is posted on the
Banks website. The Directors and Core Management have affirmed
ves 31 ceee& 2017 keer meceeeqhle kes efueS Deeeej mebefnlee kes Devegheeueve keer hegeq keer nw~
compliance with the Code of Conduct for the financial year ended
n/ n/ 31st March, 2017.
(Mebkej Deej) (oerveyebOeg ceesneHee$ee) Sd/- Sd/-

(Shanker Iyer) (Dinabandhu Mohapatra)
cegKe efJeeere DeefOekeejer heyebOe efveosMeke SJeb meerF&Dees Chief Financial Officer Managing Director & CEO
mLeeve: cegbyeF& Place: Mumbai
efoveebke: 22.05.2017 Date: 22.05.2017
50
yeQke Dee@]He Fbef[ee

legueve-he$e
eLee 31 ceee&, 2017
SJeb
ueeYe SJeb neefve Keelee
31 ceee&, 2017 kees meceehle Je<e& nsleg
BANK OF INDIA
BALANCE SHEET
As at 31st March, 2017
&
profit and loss account

For the Year Ended 31st March, 2017
51
legueve-He$e eLee 31 ceee&, 2017

BALANCE SHEET AS AT 31ST MARCH, 2017 (000' es[s ieS nQ Omitted)
Devegmeteer eLee eLee
efJeJejCe Particulars As at 31-03-2017 As at 31-03-2016
Schedule ` `
No.
I. HetBpeer SJeb oseleeSb CAPITAL AND LIABILITIES
hetbpeer Capital 1 10,554,342 8,172,916
Deejef#eefleeeB SJeb DeefOeMes<e Reserves & Surplus 2 297,097,234 301,962,806
Deeyebve nsleg uebefyele Mesej DeeJesove jkece Share Application Money, pending allotment 17,219,175 13,036,480
peceejeefMeeeb Deposits 3 5,400,320,078 5,130,045,218
GOeej Borrowings 4 394,056,651 510,831,442
Deve oseleeSb SJeb heeJeOeeve Other liabilities and provisions 5 143,845,186 135,090,405
kegue Total 6,263,092,666 6,099,139,267
II. Deeeqmleeeb ASSETS
Yeejleere efj]peJe& yeQke ceW vekeo SJeb Mes<e Cash and balances with Reserve Bank of India 6 273,476,621 339,616,148
yeQkeeW ceW Mes<e SJeb ceebie hej Deewj Deuhe metevee hej Balances with Banks and money at call and short notice 7 685,402,911 651,796,846
heehe OevejeefMe
efveJesMe Investments 8 1,278,268,631 1,188,489,120
Deefece Advances 9 3,664,816,671 3,591,889,592
Deeue Deeeqmleeeb Fixed Assets 10 84,618,581 84,803,113
Deve Deeeqmleeeb Other Assets 11 276,509,251 242,544,448
kegue TOTAL 6,263,092,666 6,099,139,267
Deekeeqmceke oseleeSb Contingent Liabilities 12 3,597,794,264 3,538,093,236
Jemetueer kes efueS efyeue Bills for collection 316,218,745 268,975,129
THej yeleeF& ieF& Devegmetefeeeb legueve-le$e kee DeefYevve Debie nw~

The schedules referred to above form an integral part of the Balance Sheet.
yeQefkebie efJeefveceeve DeefOeefveece, 1949 keer leermejer Devegmeteer kes Heece& `S' kes Devegmeej legueve-He$e leweej efkeee ieee nw~
The Balance Sheet has been prepared in conformity with Form À' of the Third Schedule to the Banking Regulation Act, 1949.
peer HeeveeYeve oerveyevOeg ceesneHee$ee Deej S Mebkej veejeeCeve Sve. oeceesojve S. kes. oeme Mebkej Deej
G Padmanabhan Dinabandhu Mohapatra R A Sankara Narayanan N. Damodharan A. K. Das Shanker Iyer
DeOe#e HeyebOe efveosMeke SJeb meerF&Dees keee&Heeueke efveosMeke keee&Heeueke efveosMeke keee&Heeueke efveosMeke cegKe efJeeere DeefOekeejer
Chairman Managing Director & CEO Executive Director Executive Director Executive Director Chief Financial Officer
efveosMekeieCe DIRECTORS
efiejerMe eb cegce&t Girish Chandra Murmu Deej mesyeeefmeve R Sebastian Jesveer LeeHej Veni Thapar
veerjpe Yeeefee Neeraj Bhatia mebpeerJe kegceej Dejes[e Sanjiv Kumar Arora
mece efleefLe keer nceejer mebueive efjHees& kes Devegmeej In terms of our report of even date attached
ke=les ieesJej ueuuee SC[ cesnlee ke=les yeer jlleve SC[ SmeesefMeSme ke=les peer [er DeeHs SC[ kebHeveer
For Grover Lalla & Mehta For B Rattan & Associates For G D Apte & Co.
meveoer uesKeekeej Chartered Accountants meveoer uesKeekeej Chartered Accountants meveoer uesKeekeej Chartered Accountants
(SHeDeejSve 002830 Sve) (FRN 002830N) (SHeDeejSve 011798 Sve) (FRN 011798N) (SHeDeejSve 100515 [yuet) (FRN 100515W)
Deeueeske ieeseue Alok Goyal Yeejle jlleve Bharat Rattan meewjYe HesMeJes Saurabh Peshwe
Yeeieeroej Partner Yeeieeroej Partner Yeeieeroej Partner
(Sce. veb. 510529) M. No. 510529 (Sce. veb. 090682) M. No. 090682 (Sce. ke. 121546) M. No. 121546
mLeeve : cegbyeF& / Place : Mumbai

efoveebke : 22 ceF&, 2017 / Date : 22nd May 2017
52
31 ceee&, 2017 kees meceeHle Je<e& kes efueS ueeYe SJeb neefve Keelee
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 2017
(000's es[s ieS nQ Omitted)
Devegmeteer kees meceeHle Je<e& kees meceeHle Je<e&
Particulars Schedule For the Year ended For the Year ended
efJeJejCe No. 31-03-2017 31-03-2016
` `
I. Deee INCOME
Deefpe&le yeepe Interest Earned 13 392,908,523 417,964,698
Deve Deee Other income 14 67,723,304 36,525,389
kegue TOTAL 460,631,827 454,490,087
II. Jee EXPENDITURE
Jee efkeee ieee yeepe Interest expended 15 274,647,356 300,718,471
Heefjeeueveiele Jee Operating expenses 16 88,657,966 93,415,418
HeeJeOeeve SJeb DeekeeqmcekeleeSb Provisions & Contingencies 112,909,653 121,248,331
kegue TOTAL 476,214,975 515,382,220
III. ueeYe PROFIT
DeJeefOe kes efueS efveJeue ueeYe / (neefve) Net Profit/(Loss) for the period (15,583,148) (60,892,133)
pees[. W : Deeies ueeee ieee ueeYe / (neefve) Add: Profit/(Loss) brought forward (62,486,813)
kegue TOTAL (78,069,961) (60,892,133)
IV. efJeefveeespeve APPROPRIATIONS

meebefJeefOeke Deejef#eefleeeW kees DeblejCe Transfer to Statutory Reserve 0 0
efveJesMe Ie-ye{ Deejef#eefle mes DeblejCe Transfer from investment Fluctuation Reserve 0 0
jepemJe Deejef#eefleeeW kees DeblejCe Transfer to Revenue Reserve 0 0
Hetbpeer Deejef#eefleeeW kees DeblejCe Transfer to Capital Reserve 7,498,473 1,594,680
jepemJe Deewj Deve Deejef#eefleeeW mes DeblejCe Transfer from Revenue and other Reserves 0 0
ueeYe Deewj neefve Keeles ceW Mes<e Balance in Profit and Loss Account (85,568,434) (62,486,813)
cenlJeHetCe& uesKeebkeve veerefleeeb Significant accounting policies 17
uesKeeW Hej efHHeefCeeeb Notes to Accounts 18
Heefle Mesej Deee (cetue) (`) Earnings Per Share (Basic) (`) (15.72) (83.01)
Heefle Mesej Deee (levegke=le) (`) Earnings Per Share (Diluted) (`) (15.72) (83.01)
THej yeleeF& ieF& Devegmetefeeeb ueeYe SJeb neefve Keelee kee DeefYevve Debie nw~
The schedules referred to above form an integral part of the Profit and Loss Account.
yeQefkebie efJeefveceeve DeefOeefveece, 1949 keer leermejer Devegmeteer kes Heece& `yeer' kes Devegmeej legueve-He$e leweej efkeee ieee nw~
The Profit and Loss Account has been prepared in conformity with Form `B' of the Third Schedule to the Banking Regulation Act, 1949.
efiejerMe eb cegcet& Girish Chandra Murmu Deej mesyeeefmeve R Sebastian Jesveer LeeHej Veni Thapar

53
31 ceee&, 2017 kees meceeHle Je<e& kes efueS vekeoer HeJeen kee efJeJejCe
Statement of Cash Flow for the year ended 31st March, 2017
(000 es[s ieS nQ) / (000's Omitted)
Je<ee&vle/ Je<ee&vle
Year ended Year ended
efJeJejCe Particulars
31-03-2017 31-03-2016
` `
ke. heefjeeueveiele ieefleefJeefOeeeW mes vekeoer heJeen: A. Cash Flow from Operating Activities:
kej kes henues efveJeue ueeYe Net Profit before taxes (23,725,264) (77,907,669)
efvecveefueefKele kes efueS meceeeespeve: Adjustments for:
efveJesMeeW hej heefjMeesOeve/cetueeme Amortisation / Depreciation on Investments 5,647,508 5,825,212
mebegkele Godece ceW efveJesMeeW kes efJeee/efJeceeseve Hej ueeYe Profit on sale / Redemption of investments in Joint venture (5,008,400) 0
Deeue DeeeqmleeeW hej cetueeme Depreciation on Fixed Assets (124,661) 2,862,628
Deeue DeeefmleeeW keer efyeeer hej ueeYe / (neefve) Profit / (Loss) on sale of Fixed Assets 6,119 5,239
SveheerS kes efueS heeJeOeeve Provision for NPA 116,720,045 141,019,214
ceeveke DeeeqmleeeW kes efueS heeJeOeeve Provision for Standard Assets 1,540,634 (1,283,996)
Deve DeeeqmleeeW kes efueS heeJeOeeve Provision for Other Assets (383,233) (4,978,695)
ieewCe yee@C[dme/DeeF&heer[erDeeF&, Dehej efej II yee@C[dme hej yeepe kes efueS Yegieleeve Payment / Provision for Interest on 9,665,405 11,873,338
/ eeJeOeeve Subordinated Bonds, IPDI, Upper Tier II Bonds
heehle ueeYeebMe Dividend received (339,350) (174,372)
peceejeefMeeeW ceW ye{/(Ie) Increase /( Decrease) in Deposits 270,274,860 (189,021,128)
GOeej ceW ye{/(Ie) Increase /( Decrease) in Borrowings (141,340,641) 86,380,257
Deve oseleeDeeW Deewj heeJeOeeveeW ceW ye{/(Ie) Increase / (Decrease) in Other Liabilities and Provisions 3,853,060 4,201,829
efveJesMeeW ceW (ye{)/Ie (Increase) / Decrease in Investments (95,629,745) 3,752,380
DeefieceeW ceW (ye{)/Ie (Increase ) / Decrease in Advances (189,647,124) 287,346,658
Deve DeeeqmleeeW ceW (ye{)/Ie (Increase) / Decrease in Other Assets (37,860,787) (46,591,328)
hele#e kej (eolle)/eefleoeve Direct Taxes (Paid)/Refund 11,575,801 (3,064,417)
heefjeeueveiele ieefleefJeefOeeeW mes efveJeue vekeoer heJeen (ke) Net Cash Flow from Operating Activities (A) (74,775,773) 220,245,150
Ke. efveJesMe ieefleefJeefOeeeW mes vekeoer heJeen B. Cash Flow from Investing Activities :
Deeue DeeefmleeeW keer Kejero Purchase of Fixed Assets (5,154,983) (4,713,632)
Deeue DeeefmleeeW keer efyeeer Sale of Fixed Assets 2,257,514 414,167
GHeeceeW / mebegkele GodeceeW / meneeke kebHeefveeeW ceW Deefleefjkele efveJesMe
Additional investment in Subsidiaries/Joint Ventures/ Associates. 5,211,126 (146,230)
heehle ueeYeebMe Dividend received 339,350 174,372
efveJesMe ieefleefJeefOeeeW mes efveJeue vekeoer heJeen (Ke) Net Cash Flow from Investing Activities (B) 2,653,007 (4,271,323)
ie. efJeehees<eCe ieefleefJeOeeeW mes vekeoer heJeen: C. Cash Flow from Financing Activities:
Mesej hetbpeer Share Capital 2,381,426 1,516,440
Mesej heerefceece Share Premium 24,035,053 26,074,760
Mesej DeeJesove jkece Share Application Money 4,182,695 13,036,480
DeeF&heer[erDeeF&, ieewCe yee@C[dme leLee DeHej efej II yee@C[dme (efveJeue) IPDI, Subordinated Bonds & Upper Tier II Bonds (Net) 24,565,851 23,879,806
ueeYeebMe (Debleefjce Je Debeflece) Heoe Dividend (Interim & Final) paid 0 (3,997,188)
DeeF&heer[erDeeF&, ieewCe yee@C[dme DeHej efej II yee@C[dme hej yeepe Yegieleeve Interest Paid on IPDI, Subordinated Bonds, Upper Tier II (15,575,721) (11,873,338)
Bonds
efJeehees<eCe ieefleefJeefOeeeW mes efveJeue vekeoer heJeen (ie) Net Cash Flow from Financing Activities (C) 39,589,304 48,636,960
vekeo Deewj vekeoer mecelegue ceW efveJeue Je=ef (ke) + (Ke) + (ie) Net Increase in Cash & Cash Equivalents (A)+(B)+(C) (32,533,462) 264,610,787
Je<e& kes DeejbYe ceW vekeoer SJeb vekeoer mecelegue kee DeejbefYeke Mes<e Cash and Cash Equivalents as at the beginning of the 991,412,994 726,802,208
year
Je<e& keer meceeefHle Hej vekeoer SJeb vekeoer mecelegue Cash and Cash Equivalents as at the end of the year 958,879,532 991,412,994
efiejerMe eb cegcet& Girish Chandra Murmu Deej mesyeeefmeve R Sebastian Jesveer LeeHej Veni Thapar
54
legueveHe$e keer Devegmeteer
SCHEDULES TO THE BALANCE SHEET
(000 es[s ieS nQ ) / (000's Omitted)
As at eLee As at eLee
31-03-2017 31-03-2016
` `
Devegmeteer - 1 : hetBpeer SCHEDULE- 1 : CAPITAL
heeefOeke=le AUTHORISED
300,00,00,000 (efheues Je<e& 300,00,00,000) ` 10 heleske kes 300,00,00,000 (Previous year ended 300,00,00,000) Equity Shares 30,000,000 30,000,000
FeqkeJeer Mesej of ` 10 each
peejer SJeb DeefYeoe ISSUED AND SUBSCRIBED
heleske ` 10 kes 105,58,72,204 FeqkeJeer Mesej (efJeiele Je<e& kes Deble 105,58,72,204 Equity Shares (Previous year ended 81,77,29,564) of 10,558,722 8,177,296
ceW 81,77,29,564) ` 10 each
kegue TOTAL 10,558,722 8,177,296
heoe hetbpeer PAID-UP CAPITAL
heleske ` 10 kes 105,46,95,104 FeqkeJeer Mesej (efJeiele Je<e& kes Deble ceW 105,46,95,104 Equity Shares (Previous year ended 81,65,52,464) of 10,546,951 8,165,525
81,65,52,464) ` 10 each
pees[W: peyle MesejeW keer jeefMe Add: Amount of shares forfeited 7,391 7,391
kegue TOTAL* 10,554,342 8,172,916
Ghejeskele ceW mes Heleske ` 10 kes HetCe&le Heoe 77,75,14,808 Mesej * Of the above, 77,75,14,808 Equity Shares (Previous year ended
(efHeues Je<e& keer meceeefHle Hej 55,53,72,168) efpevekeer keercele 55,53,72,168) of ` 10 each fully paid up amounting to ` 777.51 crores
` 777.51 kejes[ nw, (efHeues Je<e& keer meceeefHle Hej ` 555.37 kejes[) (Previous year ended ` 555.37 crores) is held by Central Government;
Yeejle mejkeej eje Oeeefjle nw~
Devegmeteer - 2 : Deejef#eefleeeb Deewj DeefOeMes<e SCHEDULE - 2 : RESERVES & SURPLUS
I. Statutory Reserve:
I. meebefJeefOeke Deejef#eefleeeb :
heejbefYeke Mes<e Opening Balance 70,868,842 70,868,842
Je<e& kes oewjeve mebJeOe&ve Additions during the year 0 0
kegue ( I ) TOTAL ( I ) 70,868,842 70,868,842

II. Capital Reserves:
II. hetBpeer Deejef#eefleeeb :
De) hegvecet&ueebkeve Deejef#eefle : A) Revaluation Reserve:
HeejbefYeke Mes<e Opening Balance 60,067,630 35,551,465
pees[W : heefjmej kes hegvecet&ueebkeve hej Je<e& kes oewjeve pees[s ieS dd: Addition/Deductions during the year on Revaluation
A (16,960,588) 29,007,004
of Premises
IeeSb: Je<e& kes oewjeve meceeeespeve Less: Adjustments during the year 259,372 154,114
IeeSb : ueeYe / neefve Keeles kees Debleefjle hegvecet&ueebefkele Deeue Less: Depreciation on revalued Fixed Assets transferred to (14,019,417) 4,336,725
DeeeqmleeeW hej cetueeme P/L
(S) kee kegue Total of (A) 56,867,087 60,067,630
ye) Deve B) Others:
i. efveJesMeesb keer efyekeer Hej ueeYe - ``HeefjHekeJelee leke Oeeefjle'' i. Profit on sale of Investments - "Held to Maturity"
Je<e& kes oewjeve mebJeOe&ve Additions during the year 7,498,473 1,594,680
(i) kee Ghe-pees[ Sub-total of (i) 18,782,638 11,284,165
ii. efJeosMeer cege heeblejCe Deejef#eleer ii. Foreign Currency Translation Reserve
pees[W/(IeeSb) : Je<e& kes oewjeve mebJeOe&ve/meceeeespeve (efveJeue) dd/ (Less) : Additions / adjustments during the year
A (3,554,721) 4,453,103
(Net)
(ii) kee Ghe-pees[ Sub-total of (ii) 14,875,004 18,429,725
(B) kee kegue Total of (B) 33,657,643 29,713,890
kegue (II) TOTAL (II) 90,524,730 89,781,520
55

31-03-2017 31-03-2016
` `
Devegmeteer - 2 : Dejef#eefleeeb SJeb DeefOeMes<e (peejer) SCHEDULE - 2 : RESERVES & SURPLUS (contd.)
III. Mesej heerefceece : III. Share Premium :
pees[W: Je<e& kes oewjeve mebJeOe&ve Add: Additions during the year 24,035,053 26,074,760
kegue (III) TOTAL (III) 112,152,824 88,117,771
IV. jepemJe SJeb Deve Deejef#eefleeeb : IV. Revenue and Other Reserves :
i) jepemJe Deejef#eefle : i) Revenue Reserve :
pees[W : Je<e& kes oewjeve mebJeOe&ve Add: Additions during the year 0 0
Je<e& kes oewjeve keewefleeeb Deductions during the year 6,562,216 0
IV(i) kee Ghe-pees[ Sub-total of IV(i) 87,419,271 93,981,487

ii) Deeekej DeefOeefveece,1961 keer Oeeje 36(1) (viii) kes Debleie&le ii) Special Reserve u/s Sec 36(1)(viii) of Income Tax Act, 1961
efJeMes<e Deejef#eleer
Je<e& kes oewjeve mebJeOe&ve Additions during the year 0 0
IV (ii) kee Ghe-pees[ Sub-total of IV(ii) 21,700,000 21,700,000
kegue (iv) TOTAL (IV) 109,119,271 115,681,487
V. ueeYe-neefve Keeles ceW Mes<e : V. Balance in Profit and Loss Account: (85,568,434) (62,486,813)
kegue ( I mes V) TOTAL ( I TO V) 297,097,234 301,962,807
Devegmeteer - 3 : peceejeefMeeeb SCHEDULE - 3 : DEPOSITS
S. I. ceebie peceejeefMeeeb : A. I. Demand Deposits :
i) yeQkeeW mes i) From Banks 9,747,847 5,642,017
ii) DeveeW mes ii) From Others 273,571,908 229,528,722
kegue (I) TOTAL (I) 283,319,755 235,170,739
II. yeele yeQke peceejeefMeeeb II. Savings Bank Deposits 1,438,874,024 1,092,074,358
III. ceereeoer peceejeefMeeeb : III. Term Deposits :
ii) DeveeW mes ii) From Others 3,116,197,329 3,108,041,067
kegue (III) TOTAL (III) 3,678,126,299 3,802,800,121
kegue S (I to III) TOTAL A (I to III) 5,400,320,078 5,130,045,218
ye. i) Yeejle ceW MeeKeeDeeW keer peceejeefMeeeb B. i) Deposits of branches in India 4,234,574,129 3,773,083,008
ii) Yeejle mes yeenj keer MeeKeeDeeW keer peceejeefMeeeb ii) Deposits of branches outside India 1,165,745,949 1,356,962,210
kegue (yeer) TOTAL (B) 5,400,320,078 5,130,045,218
Devegmeteer - 4 : GOeej SCHEDULE - 4 : BORROWINGS
I. Yeejle ceW GOeej: I. Borrowings in India:
i. Yeejleere efj]peJe& yeQke i. Reserve Bank of India 0 97,550,000
ii. Deve yeQke ii. Other Banks

a. Tier I Capital ( PDI & I.P.D.I.) 6,802,000 6,712,000
S. efej I hetBpeer (heer.[er.DeeF& Je DeeF&.heer.[er.DeeF&)
b. Tier II Capital 640,000 730,000
yeer. efej II hetBpeer
c. Others 0 24,911,880
meerr. Deve
kegue (ii) Total ( ii ) 7,442,000 32,353,880
56

31-03-2017 31-03-2016
` `
III) Deve mebmLeeSb Deewj DeefOekejCe III) Other Institutions and Agencies
S . efej I hetBpeer (DeeF&.heer.[er. Je DeeF&.heer.[er.DeeF&) a. Tier I Capital ( P.D.I. & I.P.D.I.) 59,998,000 35,088,000
yeer. efej II hetBpeer b. Tier II Capital 104,360,000 88,590,000
meer. Deve c. Others 52,523,479 6,061,022
kegue (iii) Total (iii) 216,881,479 129,739,022
kegue (i) Total (I) 224,323,479 259,642,902
II. Yeejle kes yeenj GOeej II. Borrowings outside India:
S. efej I hetBpeer (DeeF&.heer.[er.DeeF&) a. Tier I Capital ( I.P.D.I.) 5,518,588 5,661,873
yeer. efej II hetBpeer b. Tier II Capital 0 15,970,865
meer. Deve c. Others 164,214,584 229,555,802
kegue (II) Total (II) 169,733,172 251,188,540
kegue ( I & II ) Total ( I & II ) 394,056,651 510,831,442
GHeeg&kele ceW meeqcceefuele heefleYetle GOeej Secured borrowings included in above 0 97,550,000
Devegmeteer - 5 : Deve oseleeSb SJeb heeJeOeeve SCHEDULE - 5 : OTHER LIABILITIES AND PROVISIONS
I. ose efyeue I. Bills Payable 14,400,067 11,604,917
II. Deblej keeee&uee meceeeespeve (efveJeue) II. Inter-office adjustments (net) 0 0
III. Gheefele yeepe III. Interest Accrued 23,999,593 22,741,297
IV. DeemLeefiele kej oselee IV. Deferred Tax liability 943 0
V. Deve (heeJeOeeve meefnle) V. Others (Including Provisions) 105,444,583 100,744,191
kegue TOTAL 143,845,186 135,090,405
Devegmeteer-6 Yeejleere efj]peJe& yeQke kes heeme vekeo SJeb Mes<ejeefMe SCHEDULE - 6 : CASH AND BALANCES WITH RESERVE BANK
OF INDIA
I. neLe ceW vekeoer I. Cash in hand 20,123,805 26,310,955
(efJeosMeer cege Deewj meesves meefnle) (including foreign currency notes & Gold)
II. efj]peJe& yeQke Dee@]He Fbef[ee kes heeme Mes<ejeefMe :* II. Balances with Reserve Bank of India : *
i) eeuet KeeleeW ceW i) In Current Account 253,352,816 313,305,193
ii) Deve KeeleeW ceW ii) In Other Accounts 0 0
kegue (II) TOTAL (II) 253,352,816 313,305,193
kegue (I & II) TOTAL (I & II) 273,476,621 339,616,148
*Yeejle kes yeenj kes keWere yeQkeeW kes heeme Mes<ejeefMe kees efceueekej * Including balances with Central Banks outside India
Devegmeteer - 7 : yeQkeeW kes heeme Mes<ejeefMe Deewj ceebie SJeb Deuhe metevee SCHEDULE - 7 : BALANCES WITH BANKS & MONEY AT CALL
hej Oeve & SHORT NOTICE
I. Yeejle ceW : I. In India :
i) yeQkeeW kes heeme Mes<ejeefMe i) Balances with Banks
S) eeuet KeeleeW ceW a) in Current Accounts 1,488,987 1,903,759
yeer) Deve peceejeefMe KeeleeW ceW b) in Other Deposit Accounts 17,833,750 36,440,250
ii) ceebie hej SJeb Deuhe metevee hej Oeve ii) Money at call and short notice
S) yeQkeeW kes heeme a) With Banks 0 0
yeer) Deve mebmLeeDeeW kes heeme b) With Other Institutions 195,000,000 60,000,000
kegue (I) TOTAL (I) 214,322,737 98,344,009
II. Yeejle kes yeenj : II. Outside India :
i) eeuet KeeleeW ces i) In Current Accounts 2,721,113 7,059,502
57

31-03-2017 31-03-2016
` `
ii) Deve peceejeefMe KeeleeW ceW ii) In Other Deposit Accounts 300,649,871 388,873,694
iii) ceebie hej SJeb Deuhe metevee hej Oeve iii) Money at call and short notice 167,709,190 157,519,641
kegue (II) TOTAL (II) 471,080,174 553,452,837
kegue ( I & II ) TOTAL ( I & II ) 685,402,911 651,796,846
Devegmeteer - 8 : efveJesMe SCHEDULE - 8 : INVESTMENTS
I. Yeejle ceW efveJesMe : I. Investments in India :
i) mejkeejer heefleYetefleeeb i) Government Securities 1,114,459,951 1,035,861,770
ii) Deve Devegceesefole heefleYetefleeeb ii) Other approved Securities 0 0
iii) Mesej iii) Shares 16,109,750 8,828,791
iv) ef[yeWej SJeb yee@C[dme iv) Debentures and Bonds 62,684,513 55,140,379
v) Deveg<ebefieeeb SJeb meneeke kebheefveeeb v) Subsidiaries and Associates 4,606,305 5,010,064
vi) Deve (JeeefCeeqpeke omleeJespe, cetegDeue Heb[ kes etefve, heeme Let vi) Others (Commercial Papers, Units of Mutual Funds, Pass 29,705,547 31,266,605
mee|efHekes, heefleYetefle jmeeroW, peesefKece Heb[, Fleeefo) Through Certificates, Security Receipts, Venture Fund etc.)
kegue ( I ) TOTAL ( I ) 1,227,566,066 1,136,107,609
mekeue Gross 1,237,560,617 1,144,755,045
IeeSb: cetueeme SJeb heefjMeesOeve Less: Depreciation and Amortisation 9,994,551 8,647,436
efveJeue Net 1,227,566,066 1,136,107,609
II. Yeejle kes yeenj efveJesMe: II. Investments outside India :
i) mejkeejer heefleYetefleeeb (mLeeveere heeefOekejCeeW meefnle) i) Government Securities (including local authorities) 19,637,781 38,892,709
ii) efJeosMe ceW Deveg<ebefieeeW Deewj/DeLeJee mebege GeceeW ceW ii) In Subsidiaries and/or joint ventures abroad 7,214,280 7,013,247
iii) Deve efveJesMe (ef[yeWej SJeb yee@C[) iii) Other Investments (Debentures, Bonds etc.) 23,850,504 6,475,555
kegue (II) TOTAL (II) 50,702,565 52,381,511
mekeue Gross 56,082,581 58,329,129
IeeSb: cetueeme SJeb heefjMeesOeve Less: Depreciation and Amortisation 5,380,016 5,947,618
efveJeue Net 50,702,565 52,381,511
kegue (I & II) TOTAL ( I & II) 1,278,268,631 1,188,489,120
Devegmeteer - 9 : Deefiece SCHEDULE - 9 : ADVANCES
S. i) Kejeros ieS Deewj theehle efyeue A. i) Bills Purchased and Discounted 547,765,571 506,741,523
ii) kewMe esef[, DeesJej[êHe Deewj ceebie hej egkeeves eesie $eCe ii) Cash Credits, Overdrafts and Loans repayable on demand 1,477,784,328 1,442,313,274
iii) ceereeoer $eCe iii) Term Loans 1,639,266,772 1,642,834,795
kegue (S) TOTAL (A) 3,664,816,671 3,591,889,592
yeer. DeefieceeW kee efJeJejCe : B. Particulars of Advances :
i) cetle& DeeeqmleeeW eje heefleYetle i) Secured by tangible assets 2,350,641,211 2,456,458,128
(yener $eCe kes efveefcee DeefieceeW meefnle) (includes advances against Book Debts)
ii) yeQke/mejkeejer ieejber eje keJej efkeee ieee ii) Covered by Bank/Government Guarantees 628,398,739 564,085,027
iii) DeheefleYetle iii) Unsecured 685,776,721 571,346,437
kegue (yeer) TOTAL (B) 3,664,816,671 3,591,889,592
meer. DeefieceeW kee #es$eJeej JeieeakejCe : C. Sectoral Classification of Advances :
I. Yeejle ceW Deefiece I. Advances in India
i) heeLeefcekelee heehle #es$e i) Priority Sector 954,638,291 918,603,215
ii) meeJe&peefveke #es$e ii) Public Sector 307,667,025 321,043,951
58

31-03-2017 31-03-2016
` `
iii) yeQke iii) Banks 23,105,999 1,514,066
iv) Deve iv) Others 1,339,713,485 1,247,792,671
kegue (meer-I) Total (C-I) 2,625,124,800 2,488,953,903
II. Yeejle kes yeenj Deefiece : II Advances outside India :
i) yeQkeeW mes ose i) Due from Banks 434,310,124 354,336,519
II) Deve mes ose II) Due from others
S) Kejeros ieS Deewj yedeke=le efyeue a) Bills Purchased and Discounted 19,566,147 101,062,953
yeer) mecetefnle $eCe b) Syndicated Loans 218,109,206 187,682,606
meer) Deve c) Others 367,706,394 459,853,611
kegue (meer-II) TOTAL (C-II) 1,039,691,871 1,102,935,689
kegue ( meer - I, meer - II ) TOTAL ( C - I, C - II ) 3,664,816,671 3,591,889,592
Devegmeteer - 10 : Deeue Deeeqmleeeb SCHEDULE - 10 : FIXED ASSETS
I. heefjmej : I. PREMISES :
ueeiele hej heejbefYeke Mes<e Opening Balance, at cost 15,514,991 14,746,006
Je<e& kes oewjeve pees[ / meceeeespeve Additions /Adjustments during the year 794,277 774,466
IeeSb: Je<e& kes oewjeve keewleer / meceeeespeve Less: Deductions/ Adjustments during the year 112,310 5,481
Ghe-pees[ Sub-total 16,196,958 15,514,991
hegvecet&ueebkeve kes keejCe efleefLe hej pees[ Addition to date on account of revaluation 58,836,015 76,065,902
IeeSb: eLee efleefLe cetueeme (hegvecet&ueebkeve keer Jepen mes ` 19,68,928 Less : Depreciation to date (including ` 19,68,928 on account of
meefnle - efJeiele Je<eele ` 1,59,97,646) revaluation - Previous year end ` 1,59,97,646) 5,019,663 20,338,034
kegue -( I ) TOTAL ( I ) 70,013,310 71,242,859
II. Deve Deeue Deeeqmleeeb : II. OTHER FIXED ASSETS :
(Heveeaej SJeb efHekemej meefnle) (including Furniture and Fixtures)
ueeiele hej heejbefYeke Mes<e Opening Balance at cost 28,336,143 25,694,378
Je<e& kes oewjeve pees[ / meceeeespeve Additions / Adjustments during the year 4,300,647 3,160,031
IeeSb: Je<e& kes oewjeve keewleer / meceeeespeve Less:Deductions / Adjustments during the year 2,488,904 518,266
IeeSb: efleefLe hej cetueeme Less: Depreciation to date 17,508,010 16,681,224
pees[ ( II ) TOTAL ( II ) 12,639,876 11,654,919
III. efvecee&CeeOeerve HetBpeeriele keee& III. CAPITAL WORK IN PROGRESS 1,965,395 1,905,335
pees[ ( I mes III ) TOTAL ( I to III ) 84,618,581 84,803,113
Devegmeteer - 11 : Deve Deeeqmleeeb SCHEDULE - 11 : OTHER ASSETS
I. Deblej-keeee&uee meceeeespeve (efveJeue) I. Inter Office Adjustment (Net) 31,090,634 21,805,906
II. Gheefele yeepe II. Interest Accrued 27,144,694 26,460,643
III. Deefiece ceW Deoe efkeee ieee kej / eesle hej keee ieee kej (efveJeue) III. Tax paid in advance/tax deducted at source (Net) 9,445,680 39,621,696
IV. uesKeve meeceeer SJeb mwcHe IV. Stationery and Stamps 49,863 44,660
V. DeemLeefiele kej Deeeqmleeeb (efveJeue) V. Deferred Tax Assets (Net) 54,055,712 27,775,680
VI. Deve VI. Others 154,722,668 126,835,863
kegue Total 276,509,251 242,544,448
Devegmeteer - 12 : Deekeeqmceke oseleeSb SCHEDULE - 12 : CONTINGENT LIABILITIES
I. $eCe kes he ceW veneR ceeves ieS yeQke kes efveefcee oeJes I. Claims against the Bank not acknowledged as debts 11,278,319 11,351,207
II. DeebefMeke he mes heoe efveJesMeeW kes efueS oselee II. Liability for partly paid Investments 382,408 564,701
59

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III. Deefleose Jeeeoe efJeefvecee mebefJeoeDeeW kes keejCe oselee III. Liability on account of outstanding forward exchange contracts 2,825,162,618 2,672,133,541
IV. IekeeW kes he#e ceW oer ieF& ieejber: IV. Guarantees given on behalf of Constituents :
S. Yeejle ceW a. In India 207,526,315 206,825,665
yeer. Yeejle kes yeenj b. Outside India 210,644,429 138,056,151
V. mJeerke=efleeeb, he=ebkeve SJeb Deve yeeOeleeSb V. Acceptances, endorsements and other obligations 195,064,751 221,879,503
VI. Ghejese III ceW meteerye kes DeueeJee Jeglhevveer mebefJeoeSb VI. Derivative contracts other than listed at III above 141,706,565 283,574,642
VII. Deve ceoW efpemekes efueS yeQke Deekeeqmceke he mes Gejoeeer nw ~ VII. Other items for which the Bank is contingently liable 6,028,859 3,707,915
kegue Total 3,597,794,264 3,538,093,235
Devegmeteer - 13 : Dee|pele yeepe SCHEDULE - 13 : INTEREST EARNED
I. DeefieceeW/efyeueeW hej yeepe/yede I. Interest/Discount on advances/bills 271,878,607 303,709,040

II. Income on Investments 90,599,174 89,521,346
II. efveJesMeeW hej Deee
III. Interest on balances with Reserve Bank of India and other inter- 20,122,123 21,209,422
III. Yeejleere efj]peJe& yeQke kes heeme Mes<ejeefMe hej yeepe Deewj Deve Deblej-yeQke
bank funds
efveefOeeeb
IV. Deve IV. Others 10,308,619 3,524,890
kegue TOTAL 392,908,523 417,964,698
Devegmeteer - 14 : Deve Deee SCHEDULE - 14 : OTHER INCOME
I. keceerMeve, efJeefvecee SJeb oueeueer I. Commission, exchange and brokerage 13,236,251 14,034,992
II. efveJesMeeW keer efyeeer hej ueeYe II. Profit on sale of Investments 32,988,215 7,706,859
IeeSb: efveJesMeeW keer efyeeer hej neefve Less : Loss on sale of Investments 2,325 211,387 32,985,890 7,495,472
III. peceerve, efyeeu[ie Deewj Deve DeeeqmleeeW keer efyeeer mes ueeYe III. Profit on sale of land, buildings and other assets 0 0
IeeSb:peceerve, efyeeu[ie Deewj Deve DeeeqmleeeW keer efyeeer mes neefve Less : Loss on sale of land, buildings and other assets
IV. efJeefvecee mebJeJenejeW hej ueeYe IV. Profit on exchange transactions 12,035,295 6,628,424
IeeSb : efJeefvecee mebJeJenejeW hej neefve Less: Loss on Exchange Transactions 262,994 7,683 11,772,301 6,620,741
V. Deveg<ebieer/kebheveer Deewj/DeLeJee mebegkele GeceeW kes ueeYeebMe Fleeefo mes V. Income earned by way of dividends etc., from subsidiaries / 339,350 174,372
Dee|pele Deee cos.and/or JVs
VI. efJeefJeOe Deee VI. Miscellaneous Income 9,389,513 8,199,812
kegue Total 67,723,304 36,525,389
Devegmeteer - 15 : Jee efkeee ieee yeepe SCHEDULE - 15 : INTEREST EXPENDED
I. peceejeefMeeeW hej yeepe I. Interest on Deposits 244,273,374 269,274,739
II. Yeejleere efj]peJe& yeQke / Deblej-yeQke GOeejeW hej yeepe II. Interest on Reserve Bank of India / inter-bank borrowings 20,069,686 19,176,695
III. Deve: III. Others 10,304,296 12,267,037
kegue TOTAL 274,647,356 300,718,471
Devegmeteer - 16 : heefjeeueve Keex SCHEDULE - 16 : OPERATING EXPENSES
I. kece&eeefjeeW kees Yegieleeve Deewj kes efueS heeJeOeeve I. Payments to and provisions for employees 53,966,154 53,572,386
II. efkejeee, kej SJeb ueeFeEie II. Rent, Taxes and Lighting 6,580,776 6,392,883
III. eEheeEie SJeb uesKeve meeceeeer III. Printing and Stationery 800,405 770,021
IV. efJe%eeheve SJeb heeej IV. Advertisement and Publicity 450,024 409,524
V. yeQke keer mebheoe kee cetueeme V. Depreciation on Bank's property (14,153,379) 7,199,353
60
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31-03-2017 31-03-2016
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IeeSb hetvecet&ueebkeve Deejef#eleer mes meceeeesefpele cetueeme (uesKeebkeve Less : Depreciation adjusted from (14,019,417) 0
veerefle ces HeefjJele&ve kes efueS ves Dee@He meceeeespeve) IeeSb : efJeefvecee revaluation reserve(net off adjustment
efYevveleeDeeW kee meceeeespeve for change in accounting policy)
Less : Adjustment of Exchange Difference (9,301) 4,336,725
(124,661) 2,862,628
VI. efveosMekeeW kee Meguke, Yees Deewj Keex VI. Directors' fees, allowances and expenses 4,337 3,218
VII. uesKee-hejer#ekeeW kee Meguke Deewj Keex (MeeKee kes uesKee-hejer#ekeeW kes VII. Auditors' fees and expenses (Including branch Auditors' fees 896,330 672,347
Meguke SJeb Yees meefnle) & expenses)
VIII. efJeefOe heYeej VIII. Law Charges 305,025 259,187
IX. [eke-Kee&, sueereece, sueerHeesve, Fleeefo IX. Postage, Telegrams, Telephones, etc. 1,196,391 972,929
X. cejccele SJeb jKejKeeJe X. Repairs and Maintenance 645,734 630,806
XI. yeercee XI. Insurance 4,248,179 3,955,905
XII. Deve Keex XII. Other Expenditure 19,689,272 22,913,584
kegue TOTAL 88,657,966 93,415,418
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Devegmeteer - 17: SCHEDULE 17:

cenlJehetCe& uesKee veerefleeeb SIGNIFICANT ACCOUNTING POLICIES:
1) uesKeebkeve kee DeeOeej 1) BASIS OF PREPARATION:
Jele&ceeve kes OeeleJe efmeevle leLee eefo DeveLee GuuesKe ve efkeee ieee nes lees The financial statements are prepared following the
hetJe& kes ueeiele kes DeeOeej hej efJeeere efJeJejCe leweej efkeee peelee nw pees Jemlegle: going concern concept, on historical cost basis unless
`meeceevele: mJeerke=le uesKee efmeevleeW' (peerSSheer) kes meYeer he#eeW kee heeueve kejles otherwise stated and conform, in all material aspects, to
the Generally Accepted Accounting Principles (GAAP) in
nQ~ Fmekes meeLe-meeLe es ueeiet efJeefOeke heeJeOeeveeW, Yeejleere efj]peJe& yeQke (Deej. India, which encompasses applicable statutory provisions,
yeer.DeeF&.) eje efveOee&efjle efJeefveeeceke efveeceeW, uesKee ceeveke (S.Sme.), Yeejleere regulatory norms prescribed by the Reserve Bank of
meveoer uesKeekeej mebmLeeve (DeeF&meerSDeeF&) kes eje peejer efveosMeeW, yeQeEkeie efJeefveece India (RBI), Accounting Standards (AS), pronouncements
DeefOeefveece, 1949 leLee Yeejle kes yeQeEkeie Geesie ceW heeefuele uesKee heLeeDeeW kees issued by The Institute of Chartered Accountants of India
Yeer Meeefceue kejles nQ~ efJeosMeer MeeKeeDeeW/keeee&ueeeW kes mebyebOe ceW mebyebefOele osMeeW ceW (ICAI), Banking regulation Act, 1949 and accounting
practices prevalent in the banking industry in India. In
heeefuele meebefJeefOeke GheyevOeeW leLee uesKeebkeve heefleeeW kee Devegheeueve efkeee peelee respect of foreign offices/branches, statutory provisions
nw, eefo FvnW Deve$e efJeefvee|o veneR efkeee ieee nw~ and accounting practices prevailing in the respective
foreign countries are complied with, except as specified
2) heekekeueve kee heeesie elsewhere.
heyebOeve kes efueS efJeeere efJeJejCeer keer leweejer kes efueS en DeeJeMeke nw efke 2) USE OF ESTIMATES:
Jen efJeeere efJeJejCe keer heYeeJeer leejerKe kees efjhees& keer ieeer Deeeqmle SJeb oselee
The preparation of financial statements requires the
(Deekeeqmceke oseleeSb meefnle) leLee efjheese\ie DeJeefOe kes efueS Deee SJeb Jee management to make estimates and assumptions
kee Deekeueve leLee Devegceeve heefleheeefole kejs~ heyebOeve en ceevelee nw efke efJeeere considered in the reported amount of assets and liabilities
efJeJejefCeeeW kees leweej kejves ceW Gheeesie efkees iees Deekeueve Gefele leLee leee|keke (including contingent liabilities) as of date of the financial
nQ~ leLeeefhe JeemleefJeke heefjCeece Deekeueve mes efYeVe nes mekeles nQ~ Jele&ceeve leLee statements and the reported income and expenses for the
YeefJe<e keer DeJeefOe kes efueS uesKeebefkele Deekeueve ceW efkemeer Yeer heefjJele&ve kees reporting period. Management believes that the estimates
used in the preparation of the financial statements are
YeefJe<e ceW GequueefKele efkeee peelee nw~ prudent and reasonable. However, actual results can differ
3. jepemJe heneeve from estimates. Any revision to accounting estimates is
recognised prospectively in current and future periods.
(ke) Deee/Jee kees Gheee kes DeeOeej hej lee efkeee peelee nw, eefo DeveLee
3) REVENUE RECOGNITION:
ve GequueefKele nes~ efJeosMeer keeee&ueeeW kes mebyebOe ceW mebyebefOele ces]peyeeve osMe
kes mLeeveere keevetveeW/ceevekeeW kes Devegmeej Deee efveOee&efjle keer peeleer nw~ (a) Income/Expenditure is recognised on accrual basis,
unless otherwise stated. In respect of foreign offices,
(Ke) efj]peJe& yeQke kes efoMee-efveoxMeeW kes Devegmeej Deee kee efveOee&jCe mecee kes income/expenditure is recognised as per local laws/
Devegheele kes DeeOeej hej efkeee peelee nw, hejvleg Devepe&ke DeeeqmleeeW leLee standards of host country.
Sme[erDeej/Sme4S kes Debleie&le keJej efkees iees KeeleeW ceW Jemetueer kes yeeo (b) Interest income is recognised on time proportion
ner Ssmee efkeee peelee nw~ basis except interest on Non-performing Assets
and accounts coverd under SDR/S4A, which is
(ie) yeQke ieejber leLee meeKe he$e peejer kejves hej keceerMeve kee efveOee&jCe recognised on realisation, in terms of the RBI
yeerpeer/Suemeer keer DeJeefOe hej neslee nw~ guidelines.
(c) Commission on issue of Bank Guarantee and Letter
(Ie) Deve meYeer keceerMeve Deewj efJeefvecee, yeeskejspe, Meguke leLee Deve heYeejeW
of Credit is recognised over the tenure of BG/LC.
keer Jemetueer hej Deee kes he ceW efveOee&jCe efkeee peelee nw~
(d) All other Commission and Exchange, Brokerage,
(*)
``heefjhekeJelee leke Oeeefjle'' esCeer ceW efveJesMe hej Deee (yeepe kes Fees and other charges are recognised as income
Deefleefje) efpemes Gmekes Debefkele cetue hej heehle t kes yeeo Kejeroe on realisation.
ieee Lee, Gme hej efvecveefueefKele hekeej mes efveOee&efjle keer peeleer nw:- (e) Income (other than interest) on investments in Held
to Maturity category acquired at a discount to the
1. yeepe Jeeueer heefleYetefleeeW hej kesJeue efyeeer/ceeseve kes mecee ner
face value, is recognised as follows:
Fmekee efveOee&jCe efkeee peelee nw~
1. On Interest bearing securities, it is recognised
2. peerjes-ketheve heefleYetefleeeW ceW eqmLej heefleHeue kes DeeOeej hej only at the time of sale/redemption.
heefleYetefle keer Mes<e heefjhekeJelee DeJeefOe hej Fmekee uesKeebkeve
efkeee peelee nw~ 2. n zero-coupon securities, it is accounted for
O
over the balance tenor of the security on a
(e) efveJesMeeW keer efyeeer ceW ngS ueeYe ee neefve kees ueeYe leLee neefve Keeles constant yield basis.
ceW ceevelee oer peeleer nw~ Deej.yeer.DeeF&. kes efoMeeefveoxMeeW kes Devegmeej (f) Profit or loss on sale of investments is recognised in
``heefjhekeJelee leke Oeeefjle'' esCeer kes Debleie&le efveJesMeeW keer efyeeer kes the Profit and Loss account. As per RBI guidelines,
ceeceues ceW kejeW leLee meebefJeefOeke Deejef#eefleeeW ceW DeblejCe kejves nsleg in case of profit on sale of investments under Held
to Maturity category, an equivalent amount, net
DeeJeMeke jeefMe es[kej, Fmekes yejeyej keer jeefMe ``Deejef#ele hetBpeer of taxes and amount required to be transferred to
Keeles'' ceW efJeefveeesefpele keer peeleer nw~ Statutory Reserves, is appropriated to Capital
62
() peye ueeYeebMe heehle kejves kee DeefOekeej mLeeefhele nes peelee nw leye Reserve Account.
ueeYeebMe kees Deee kes he heneevee peelee nw~ (g) Dividend is recognised when the right to receive the
dividend is established.
(pe) efveOee&jCe DeeosMe peejer nesves kes Je<e& ceW Deeekej Jeehemeer hej yeepe, Deee
(h) Interest on Income-tax refund is recognised in the
kes he ceW heneevee peelee nw~ year of passing of assessment order.
(Pe) Sve.heer.S. KeeleeW mes Jemetueer kes ceeceueeW ceW meJe&heLece Deheehle yeepe/ (i) The recoveries made from NPA accounts are
GOeejkelee&DeeW kes Keeles mes veeces Deee kes ceo ceW efJeefveeespeve efkeee appropriated first towards unrealised interest/income
debited to borrowers accounts, expenditure/out of
peelee nw, Gmekes yeeo Jee/pesye mes efkees iees Keex, lelheeeled cetueOeve pocket expenses incurred, then principal dues and
kee yekeeee leLee Deble ceW DeheYeeefjle yeepe kes ceo ceW efJeefveeespeve efkeee lastly towards uncharged interest.
peelee nw~
4) ADVANCES:
4) Deefiece: (a) Advances are classified into Performing and Non-
Performing Advances (NPAs) in accordance with
(ke) ueeiet efJeefveeeceke efoMeeefveoxMeeW kes Devegmeej DeefieceeW kees ``GlHeeoke'' Deewj the applicable regulatory guidelines.
``DeveglHeeoke'' DeefieceeW (SveheerS) kes he ceW Jeieeake=le efkeee peelee nw~
(b) NPAs are further classified into Sub-Standard,
(Ke) ueeiet efJeefveeeceke efoMeeefveoxMeeW kes Devegmeej Devepe&ke DeeeqmleeeW (SveheerS) Doubtful and Loss Assets in terms of applicable
kees DeJeceeveke, mebefoiOe leLee neefve DeeeqmleeeW kes he ceW Jeieeake=le efkeee regulatory guidelines.
ieee nw~ (c) In respect of domestic branches, Provisions in
(ie) Iejsuet MeeKeeDeeW kes mebyebOe ceW SveheerS mes mebyebefOele heeJeOeeve efvecveefueefKele respect of NPAs are made at the rates given as
under:
oj hej efkeee peelee nw
SveHeerS kee esCeer Category of NPAs % of net outstanding advance
DeJeceeveke Deeeqmle* Sub Standard:*
ke) Skemehees]pej, pees DeejbYe mes iewj peceeveleer nw a) Exposures, which are unsecured ab initio 25%
Ke) Deve b) Others 15%
mebefoiOe : Doubtful:
ke) peceeveleer efnmmee (Gme DeJeefOe kes efueS efpemekes oewjeve Deefiece mebefoiOe esCeer a) Secured portion (Period for which advance has
ceW ner jne) remained in doubtful category)
- Ske Je<e& mes leerve Je<e& leke - Upto one year 25%
- Ske Je<e& mes leerve Je<e& leke - One year to three years 40%
- leerve Je<e& mes DeefOeke - More than three years 100%
Ke) iewj peceeveleer efnmmee b) Unsecured portion 100%
neefve Loss 100%
* yekeeee Deefiece hej * on the outstanding advance

(d) In respect of foreign branches, classification of
(Ie) efJeosMeer MeeKeeDeeW kes mebyebOe ceW, DeefieceeW kee SveheerS kes he ceW JeieeakejCe Deewj advances as NPAs and provision in respect of
SveheerS kes mebyebOe ceW heeJeOeeve mebyebefOele osMe ceW ueeiet efJeefveeeceke DeeJeMekeleeDeeW NPAs is made as per the regulatory requirements
DeLeJee Iejsuet MeeKeeDeeW kes efueS ueeiet efoMeeefveoxMeeW kes Devegmeej, FveceW mes pees Yeer prevailing at the respective foreign countries or as
ke[s nes, Gmekes Devegmeej nesieer~ per guidelines applicable to domestic branches,
whichever is stringent.
(*) Yeejleere efj]peJe& yeQke kes ceevekeeW kes Devegmeej efveJeue Deefiece kes heefjkeueve nsleg (e) Provisions in respect of NPAs, unrealised interest,
kegue DeefieceeW ceW mes Devepe&ke Deeeqmleees, Deheehe yeepe, Fmeerpeermeer oeJee kee ECGC claims settled, etc., are deducted from total
efveheeve Fleeefo kes mebyebOe ceW heeJeOeeve IeeSb peeles nQ~ advances to arrive at net advances as per RBI
norms.
(e) Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej hegvee|veOeeefjle/hegve:mebjefele KeeleeW (f) In respect of Rescheduled/Restructured advances,
kes mebyebOe ceW efJeeceeve cetue eqmLeefle ceW Deekeefuele hegvemejefele Deefiece kes cetue ceW provision is made for the diminution in the fair value
eme kes heefjleeie kes efueS heeJeOeeve efkeee peelee nw~ efveJeue Deefiece kes heefjkeueve of restructured advances measured in present value
nsleg Fme heeJeOeeve kees Ieeee peelee nw~ terms as per RBI guidelines. The said provision is
reduced to arrive at Net advances.
() Deeeqmle hegveie&ve kebheveer (SDeejmeer)/heefleYeteflekejCe kebheveer (Smemeer) kees efJeeere (g) In case of financial assets sold to Asset
Deeeqmleeeb yeses peeves kes ceeceues ceW eefo efyeeer kee cetue efveJeue yener cetue Reconstruction Company (ARC) / Securitisation
(SveyeerJeer) mes DeefOeke nw lees Deefleefje jeefMe kees jKee peelee nw Deewj Smemeer/ Company (SC), if the sale is at a price higher than
the Net Book Value (NBV), the surplus is retained
SDeejmeer kees Deve efJeeere DeeeqmleeeW keer efyeeer ceW nesves Jeeueer keceer/neefve keer and utilised to meet the shortfall/loss on account of
hete|le nsleg Gheeesie efkeee peelee nw~ eefo efyeeer, efveJeue yener cetue (SveyeerJeer) sale of other financial assets to SC/ARC. If the sale
(DeLee&led yekeeee IeeJe (-) heeJeOeeve) mes veeres nw lees keceer kees ueeYe SJeb neefve is at a price below the net book value (NBV), (i.e.
63
Keeles ceW veeces efkeee peelee nw~ hejvleg eefo Deefleefje jeefMe GheueyOe nw lees Ssmeer outstanding less provision held) the shortfall is to be
debited to the Profit and Loss account. However, if
keceer kees GmeceW heege efkeee peeSiee~ 26.02.2014 kees DeLeJee Gmekes yeeo surplus is available, such shortfall will be absorbed
SveheerS keer efyeeer mes GlheVe efkemeer Yeer Ssmeer keceer kees eefo Deefleefje jeefMe ceW in the surplus. Any such shortfall arising due to sale
Keheeee veneR peelee nw lees Gmes oes Je<e& keer DeJeefOe ceW heefjMeesefOele efkeee peeSiee~ of NPA on or after 26/02/2014 will be amortised over
a period of two years if not absorbed in the surplus.
SveheerS keer efyeeer mes heehle Deefleefje heeJeOeeve kees leYeer efjJeme& efkeee peelee
nw peye Deeeqmle kee efveJeue yener cetue(SveyeerJeer) heehle vekeoer (kesJeue heejbefYeke Excess provision arising out of sale of NPAs are
reversed only when the cash received (by way of initial
heefleHeue eje/DeLeJee SmeDeejSme/heerermeer kee jer[scheMeve) mes DeefOeke nesiee~ consideration only/or redemption of SRs/PTC) is higher
Deefleefje heeJeOeeve kee efjJeme&ue Deeeqmle kes SveyeerJeer mes DeefOeke heehle vekeoer keer than the net book value (NBV) of the asset. Reversal of
meercee leke meerefcele nesieer~ excess provision will be limited to the extent to which
cash received exceeds the NBV of the asset.
(pe) ceeveke DeeeqmleeeW kes he ceW Jeieeake=le hegve:mebjefele DeefieceeW meefnle ceeveke
DeeeqmleeeW kee heeJeOeeve Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej efkeee (h) Provision for Standard assets, including restructured
advances classified as standard, is made in
peelee nw~ efJeosMeer MeeKeeDeeW kes ceeceueeW ceW ceeveke DeeeqmleeeW kes efueS heeJeOeeve, accordance with RBI guidelines. In respect of
mebyeeqvOele osMeeW ceW ueeiet efJeefveeeceke DeeJeMekeleeDeeW kes Devegmeej DeLeJee Iejsuet foreign branches provision for Standard Assets
MeeKeeDeeW kes efueS ueeiet efoMeeefveoxMeeW kes Devegmeej, FveceW mes pees Yeer ke[s neW, is made as per the regulatory requirements
Gmekes Devegmeej nesieer~ prevailing at the respective foreign countries or as
per guidelines applicable to domestic branches,
(Pe) Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej efveJeue efveefOeke osMeer whichever is stringent.
Skemehees]pej kes efueS esCeerye mkesue hej heeJeOeeve efkeee peelee nw~ (i) Provision for net funded country exposures (direct/
5) DemLeeeer heeJeOeeve: indirect) is made on a graded scale in accordance with
the RBI guidelines.
yeQke ceW DemLeeeer heeJeOeeve kee me=peve kejves Deewj Gmekee Gheeesie kejves keer veerefle
nw~ heleske efJeeere Je<e& kes Deble ceW me=efpele keer peeves Jeeueer DemLeeeer heeJeOeeve 5) Floating PROVISION:
keer cee$ee kee efveOee&jCe efkeee peelee nw~ DemLeeeer heeJeOeeve kee Gheeesie veerefle ceW The bank has a policy for creation and utilisation of floating
efveOee&efjle kesJeue DemeeOeejCe heefjeqmLeefleeeW kes Debleie&le DeekeeqmcekeleeDeeW kes efueS provisions. The quantum of floating provisions to be
created is assessed at the end of each financial year. The
Yeejleere efj]peJe& yeQke keer hetJe& Devegceefle mes DeLeJee efkemeer efvee|o GsMe kes efueS floating provisions are utilised only for contingencies under
Yeejleere efj]peJe& yeQke eje oer ieF& efJeMes<e Devegceefle mes ner efkeee peelee nw~ extraordinary circumstances specified in the policy with prior
permission of Reserve Bank of India or on being specifically
6) [sefye/esef[ kee[& efjJee[& hJeeFb : permitted by Reserve Bank of India for specific purposes.
yeQke kes [sefye kee[& OeejkeeW kes mebyebOe ceW efjJee[& hee@Fb kee heeJeOeeve 6) Debit/Credit Card Reward Points:
SkeeJesjereue Deekeueve kes DeeOeej efkeee peelee nw Deewj esef[ kee[& hej efjJee[&
Provision for reward points in relation to the debit cards
hee@Fb kes efueS heeJeOeeve mebefele yekeeee hee@Fb kes DeeOeej hej efkeee peelee nw~ is provided for on actuarial estimates and Provision for
7) efveJesMe : Reward Points on Credit cards is made based on the
accumulated outstanding points.
S) mejkeejer heefleYetefleeeW ceW mebJeJenej kees efveheeve leejerKe hej ceevelee oer 7) INVESTMENTS:
peeleer nw Deewj Deve meYeer efveJesMeeW kees keejesyeej keer leejerKe hej ceevelee
oer peeleer nw~ A. Transactions in Government Securities are
recognised on Settlement Date and all other
yeer) efveJesMeeW kee JeieeakejCe Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej Investments are recognised on trade date.
`heefjhekeJelee leke Oeeefjle', `keejesyeej kes efueS Oeeefjle' Deewj èfyeeer B. Investments are categorised under `Held to
nsleg Oeeefjle' esefCeeeW ceW efkeee ieee nw~ Yeejle ceW efkeS ieS efveJesMeeW kes Maturity, Held for Trading and Available for Sale
hekeve kes GsMe mes FvnW DeejyeerDeeF& efoMeeefveoxMeeW Deewj yeQkekeejer categories as per RBI guidelines. For the purpose
efJeefveeceve DeefOeefveece 1949 kes Devegmeej n JeieeX kes lenle Jeieeake=le of disclosure of investments in India, these are
classified, in accordance with RBI guidelines
efkeee peelee nw pewmes ke) mejkeejer heefleYetefleee@b Ke) Deve Devegceesefole & Banking Regulation Act, 1949, under six
heefleYetefleeeb ie) Mesej, Ie) ef[yeWej Deewj yee@C[, [) Deveg<ebefieeeW Deewj classification viz. a) Government Securities, b) Other
meneeke kebheefveeeW ceW efveJesMe Deewj e) Deve ~ Yeejle kes yeenj efveJesMeeW Approved Securities, c) Shares, d) Debentures and
kes efueS DeejyeerDeeF& kes efoMeeefveoxMeeW kes Devegmeej FvnW leerve esefCeeeW Bonds, e) Investment in Subsidiaries and Associates
ceW Jeieeake=le efkeee peelee nw~ pewmes mejkeejer heefleYetefleeeb (mLeeveere and f) Others. In respect of investments outside
India, these are classified, in accordance with RBI
heeefOekeeefjeeW meefnle), efJeosMe ceW Deveg<ebefieeeb/mebege Gece Deewj Deve guidelines, under three categories viz. Government
efveJesMe~ Securities (including local authorities), Subsidiaries/
Joint Ventures abroad and Other Investments.
(ke) JeieeakejCe kee DeeOeej
efveJesMe kee JeieeakejCe Gmekes Depe&ve kes mecee efkeee peelee nw~ (a) Basis of categorisation
Categorisation of an investment is done at the time
64
i) heefjhekeJelee leke Oeeefjle of its acquisition.

FmeceW Ssmes efveJesMe nQ efpevnW yeQke heefjhekeJelee leke jKeves kee i) Held to Maturity
Fjeoe jKelee nw~ Deveg<ebefieeeW, mebege GeceeW Deewj meneeke These comprise investments that the Bank
kebheefveeeW ceW efkeS ieS efveJesMe kees Yeer heefjhekeJelee leke Oeeefjle kes intends to hold till maturity. Investments in
lenle Jeieeake=le efkeee peelee nw~ subsidiaries, joint ventures and associates are
also categorised under Held to Maturity.
ii) keejesyeej kes efueS Oeeefjle
ii) Held for Trading
FmeceW Ssmes efveJesMe nQ efpevnW Deuhe DeJeefOe cetue/yeepe oj kes This comprise investments acquired with the
Gleej-e{eJe kee ueeYe uesles ngS keejesyeej kes Fjeos mes Depe&ve intention to trade by taking advantage of short
efkeee peelee nw~ Kejero keer leejerKe mes 90 efoveeW kes Deboj term price/interest rate movements. These are
Fmekee keejesyeej efkeee peelee nw~ intended to be traded within 90 days from the
date of purchase.
iii) efyeeer kes efueS GheueyOe
iii) Available for Sale

Ssmes efveJesMe efpevekee JeieeakejCe ``heefjhekeJelee leke Oeeefjle'' This comprise investments which do not fall
DeLeJee `keejesyeej kes efueS Oeeefjle' he ceW veneR efkeee nQ, GvnW under Held to Maturity or Held for Trading
Fme Meer<e& ceW jKee ieee nw~ classification.
Ke) efveJesMe kee DeefOeienCe ueeiele (b) Acquisition Cost of Investment

i) FeqkeJeer efveJesMe kes Depe&ve kes efueS Yegieleeve efkeS ieS yeeskejspe, i) Brokerage, commission, securities transaction
tax etc. paid on acquisition of equity
keceerMeve, heefleYetefle mebJeJenej kej Fleeefo ueeiele ceW Meeefceue investments are included in cost.
nw~
ii) Brokerage, commission, broken period interest
ii) yeeskejspe, keceerMeve, [sy efveJesMe hej Yegieleeve/heehle efkeS ieS paid/ received on debt investments is treated
Kebef[le DeJeefOe kes yeepe kees Deee/Jee kes he ceW ceevee ieee as income/expense and is excluded from cost/
nw Deewj Fmes ueeiele/efyeeer hej efJeeej kejles mecee Meeefceue veneR sale consideration.
efkeee peelee nw~ iii) Brokerage and Commission received on
subscription of investments is credited to
iii) efveJesMeeW kes DeefYeoeve hej heehle yeeskejspe Deewj keceerMeve kees Profit and Loss Account.
ueeYe Deewj neefve Keeles ceW pecee efkeee peelee nw~
iv) Cost of investments is determined at weighted
iv) efveJesMe keer ueeiele, Yeeefjle Deewmele ueeiele heefle eje efveOee&efjle average cost method.
keer peeleer nw~
(c) Method of valuation
ie) cetueebkeve kee lejerkee Investments in India are valued in accordance with
the RBI guidelines and investments held at foreign
Yeejle ceW efveJesMeeW kee cetueebkeve Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW branches are valued at lower of the value as per
kes Devegmeej efkeee peelee nw Deewj efJeosMeer MeeKeeDeeW ceW jKes iees efveJesMeeW the statutory provisions prevailing at the respective
kees mebyebefOele osMe ceW ueeiet meebefJeefOeke heeJeOeeveeW kes Devegmeej cetue DeLeJee foreign countries or as per RBI guidelines issued
mecee-mecee hej Yeejleere efj]peJe& yeQke eje peejer efoMeeefveoxMeeW kes from time to time.
Devegmeej cetue, Fve oesveeW ceW pees Yeer kece nes Gmekes Devegmeej efkeee peelee Treasury Bills and Commercial Papers are valued at
nw~ carrying cost.
^s]pejer efyeue Deewj JeeefCeeqpeke he$eeW (meer.heer.) kees keweEjie kee@m hej i) Held to Maturity
cetueebefkele efkeee peelee nw~ 1 Investments included in this category
are carried at their acquisition cost, net
i) heefjhekeJelee leke Oeeefjle : of amortisation, if any. The excess of
1) Fme esCeer kes lenle efveJesMeeW kees Gvekes Depe&ve ueeiele, heefjMeesOeve acquisition cost, if any, over the face
value is amortised over the remaining
kes efveJeue, eefo keesF& nes, hej efueee peelee nw~ Debefkele cetue period to maturity using constant yield
mes DeefOeke Depe&ve ueeiele, eefo keesF& nes, kees melele Depe&ve method. Such amortisation of premium
heefle kee Gheeesie kej heefjhekeJelee keer Mes<e yeeer DeJeefOe ceW is adjusted against income under the
heefjMeesefOele efkeee ieee nw~ heerefceece kee Fme hekeej heefjMeesOeve head interest on investments.
Deee ceW èfveJesMe hej yeepe' Meer<e& kes lenle meceeeesefpele keer 2 Investments in subsidiaries, joint
peeleer nw~ ventures and associates (both in India
and abroad) are valued at historical
2
Deveg<ebefieeeW, mebege GeceeW Deewj meneeke kebheefveeeW (Yeejle cost except for investments in Regional
Deewj efJeosMe oesveeW ceW) ceW efveJesMe hetJe& kes ueeiele kes DeeOeej Rural Banks, which are valued at
65
hej cetueebefkele efkeee peelee nw efmeJeee #es$eere ieeceerCe yeQkeeW ceW carrying cost (i.e. book value). A
provision is made for diminution, other
efveJesMe kes efpevnW keweEjie kee@m hej (DeLee&led yener cetue) hej than temporary, for each investment
cetueebefkele efkeee peelee nw~ DemLeeeer kees es[kej heleske individually.
efveJesMe kes efueS Deueie-Deueie eme (diminutions) kes efueS
ii) Held for Trading / Available for Sale
heeJeOeeve efkeee peelee nw~
1 Investments under these categories
ii) keejesyeej kes efueS Oeeefjle/efyeeer kes efueS GheueyOe : are individually valued at the market
price or fair value determined as per
1.
Fme esCeer kes lenle efveJesMeeW kee cetueebkeve efJeefveeeceke Regulatory guidelines and only the net
efoMeeefveoxMeeW kes Devegmeej yeepeej cetue DeLeJee Gefele cetue depreciation in each classification for
hej efveOee&efjle efkeee peelee nw Deewj heleske esCeer kes heleske each category is provided for and net
JeieeakejCe ceW kesJeue efveJeue cetueeme ueieeee peelee nw Deewj appreciation is ignored. On provision
efveJeue cetueJe=ef kees Oeeve ceW veneR efueee peelee nw~ cetueeme for depreciation, the book value of the
individual securities remains unchanged
kes efueS heeJeOeeve hej yeepeej cetue kees yener ceW Debefkele kejves after marking to market.
kes heeeled Skeue heefleYetefleeeW kee yener cetue DeheefjJee|lele jnlee
nw~ 2 For the purpose of valuation of quoted
investments in Held for Trading and
2. ``keejesyeej kes efueS Oeeefjle'' Deewj `èfyeeer kes efueS GheueyOe'' Available for Sale categories, the
esefCeeeW ceW kees efkeS ieS efveJesMe kes cetueebkeve kes heeespeve market rates / quotes on the Stock
Exchanges, the rates declared by
nsleg me@ke SkemeeWpe hej yeepeej oj/YeeJe, Yeejleere heeLeefceke Primary Dealers Association of India
[eruej mebIe (heer[erSDeeF&) /efveOee&efjle Deee cege yeepeej Deewj (PDAI) / Fixed Income Money Market
[sefjJesefJpe mebIe (SHeDeeF&SceSce[erS) eje Ieesef<ele ojeW kee and Derivatives Association (FIMMDA)
Gheeesie efkeee peelee nw~ efpeve efveJesMe kes efueS Ssmes oj/YeeJe are used. Investments for which such
GheueyOe veneR nw Gvekee cetueebkeve Yeejleere efj]peJe& yeQke eje rates/quotes are not available are
valued as per norms laid down by RBI,
efveOee&efjle ceevekeeW kes Devegmeej efkeee peelee nw pees efvecveevegmeej nw which are as under:
mejkeejer/heefleYetefleeeb heefjhekeJelee DeeOeej kes heefleHeue hej Government Securities on Yield to Maturity basis
Deve Devegceesefole HeefleYetefleeeb heefjhekeJelee DeeOeej kes heefleHeue hej Other Approved Securities on Yield to Maturity basis
Equity Shares, PSU and At break up value as per the latest
FeqkeJeer Meseme&, heerSmeet Deewj veemeer Deeleve legueve he$e (18 cenerveeW mes DeefOeke Trustee shares Balance Sheet (not more than 18
Meseme& hegjeveer veneR) kes Devegmeej yener cetue hej, months old), otherwise Re.1 per
DeveLee heefle kebheveer . 1 company.
DeefOeceeve Meseme& heefjhekeJelee DeeOeej kes heefleHeue hej Preference Shares on Yield to Maturity basis
PSU Bonds / Corporate on Yield to Maturity basis
HeerSmeet yee@C[dme/keejHeesjs yee@C[ heefjhekeJelee DeeOeej kes heefleHeue hej Bonds
cetegDeue Heb[ kes etefve Deeleve hegveKe&jero cetue/heleske eespevee kes Units of Mutual Funds at the latest repurchase price/NAV
mebyebOe ceW Ieesef<ele SveSJeer hej declared by the Fund in respect of each
scheme
Gece hetBpeer efveefOe (JeermeerSHe) 18 cenerveeW mes hegjeveer veneR Ssmes
Venture Capital Funds (VCF) Declared NAV or break up NAV as per
uesKeehejeref#ele efJeeere efJeJejCe kes Devegmeej audited financials which are not more
Ieesef<ele SveSJeer DeLeJee yeske Dehe SveSJeer~ than 18 months old. If NAV/audited
eefo SveSJeer/uesKee hejeref#ele efJeeere financials are not available for more
efJeJejCe 18 cenerveeW mes DeefOeke nsleg than 18 months then at Re. 1/- per VCF.
GheueyOe veneR nw lees .1 heefle JeermeerSHe Security Receipts At NAV as declared by Securitisation
Companies
HeefleYetefle jmeero heefleYeteflekejCe kebheefveeeW eje Iees<eCee kes
Devegmeej SveSJeer hej (d) Transfer of Securities between Categories
The transfer of securities between categories is
Ie) heJeieeX kes ceOe heefleYetefleeeW kee DeblejCe carried out at the least of acquisition cost / book
DeblejCe kes efove DeefOeienCe ueeiele/yener cetue/yeepeej cetue FveceW mes pees value/ market value on the date of transfer. The
depreciation, if any, on such transfer is fully provided
Yeer kece nes, Gme hej heJeieeX kes ceOe efkemeer heefleYetefle kee DeblejCe efkeee for.
peelee nw~
(e)
Non performing Investments (NPIs) and
*) Devepe&ke efveJesMe (SveheerDeeF&) Deewj Gmekee cetueebkeve: valuation thereof
1. efveJesMeeW kees efve<heeefole Deewj iewj-efve<heeefole ceW Jeieeake=le efkeee peelee nw pees 1 Investments are classified as performing and non-
performing, based on the guidelines issued by the
Iejsuet keeee&ueeeW kes ceeceues ceW DeejyeerDeeF& Deewj efJeosMeer keeee&ueeeW kes RBI in case of domestic offices and respective
ceeceues ceW mebyebefOele efJeefveeecekeeW eje peejer efoMeeefveoxMeeW hej DeeOeeefjle regulators in case of foreign offices.
neslee nw~
66
2. iewj-efve<heeefole efveJesMeeW kes mebyebOe ceW Deee ceeve veneR nesleer nw leLee 2 In respect of non performing investments, income is
not recognised and provision is made for depreciation
Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej Ssmeer heefleYetefleeeW kes in value of such securities as per RBI guidelines.
cetue ceW eme nsleg heeJeOeeve efkeee peelee nw~
(f) Repo / Reverse Repo
e) jshees/efjJeme& jshees The securities sold and purchased under Repo/
jshees/efjJeme& jshees kes lenle yeseer Deewj Kejeroer ieF& heefleYetefleeeW kee Reverse repo are accounted as Collateralised lending
and borrowing transactions. However, securities
uesKeebkeve mebheee|eke GOeej Deewj GOeej uesves kes mebJeJenej kes he ceW are transferred as in case of normal outright sale/
efkeee peelee nw~ leLeeefhe meeceeve meerOeer efyeeer/Kejero mebJeJenej kes purchase transactions and such movement of
ceeceues ceW heefleYetefleeeW kee DeblejCe efkeee peelee nw Deewj Ssmeer heefleYetefleeeb securities is reflected using the Repo/ Reverse Repo
jshees/efjJeme& jshees KeeleeW Deewj Heefle heefJeeqeeW kes heeesie eje nesleer nQ~ Accounts and Contra entries. The above entries are
reversed on the date of maturity. Costs and revenues
Gheeg&e heefJeeqeeW kees heefjhekeJelee hej efjJeme& efkeee peelee nw~ ueeiele are accounted as interest expenditure/income, as the
leLee jepemJe kee uesKeebkeve pewmee Yeer ceeceuee nes yeepe Jee/Deee kes case may be. Balance in Repo Account is classified
he ceW efkeee peelee nw~ jshees Keeles ceW Mes<e kees GOeej kes he ceW Jeieeake=le as Borrowings and balance in Reverse Repo account
is classified as Balance with Banks and Money at
efkeee ieee Deewj efjJeme& jshees Keeles ceW Mes<e kees yeQke kes heeme Mes<e leLee Call & Short Notice.
ceebie Deewj Deuhe metevee hej heefleose kes he ceW Jeieeake=le efkeee peelee nw~
8) Derivative
8) JeglheVe ([sefjJesefJe)
The Bank presently deals in Forex Forward Contracts,
Jele&ceeve ceW yeQke Hee@jskeme Jeeeoe mebefJeoe, yeepe oj SJeb kejWmeer [sefjJesefJe kee interest rate and currency derivatives. The interest rate
keee& osKelee nw~ yeQke eje efkeee peeves Jeeuee yeepe oj [sefjJesefJe heee yeepe derivatives dealt with by the Bank are Rupee Interest Rate
Swaps, Foreign Currency Interest Rate Swaps, Forward
oj mJewhe, efJeosMeer cege yeepe oj mJewhe, Jeeeoe oj kejej leLee yeepe oj Heetej Rate Agreements and Interest Rate Futures. Currency
nQ~ yeQke eje efkees pee jns cege [sefjJesefJe efJekeuhe nQ - kejvmeer mJewhe leLee Derivatives dealt with by the Bank are Options, Currency
kejvmeer Heetej~ Yeejleere efj]peJe& yeQke kes efoMee-efveoxMeevegmeej, [sefjJesefJe kees Swaps and Currency Futures. Based on RBI guidelines,
efvecveevegmeej cetueebefkele efkeee peelee nw : Derivatives are valued as under:
ke nspe/vee@ve nspe (ceekex ceseEkeie) mebJeJenej Deueie-Deueie mes efjkee@[& efkeS (a) The hedge/non hedge (market making) transactions
peeles nQ~ are recorded separately.
Ke nsef]peie [sefjJesefJe hej Deee/Jee Gheee DeeOeej hej uesKeebefkele nesleer nw~ (b) Income/expenditure on hedging derivatives are
accounted on accrual basis.
ie Hee@jskeme Hee@jJe[& mebefJeoeDeeW kees yeepeej cetue hej Debefkele efkeee peelee
(c) Forex forward contracts are Marked to market and
nw Deewj heefjCeecele ueeYe SJeb neefve kees ueeYe SJeb neefve Keeles ceW yeleeee the resultant gains and losses are recognized in the
peelee nw~ profit and loss account.
Ie Jeeheej GsMe mes efJeefvecee Jeeheej [sefjJesefJe kes DeueeJee yeepe oj (d) Interest Rate Derivatives and currency derivatives
[sefjJesefJe Deewj cege [sefjJesefJe kees yeepeej cetue hej (SceerSce) efkeee other than exchange traded derivatives for trading
peelee nw Deewj heefjCeecele neefve, eefo keesF& nes lees Gmekees ueeYe SJeb neefve purpose are marked to market and the resulting
ceW yeleeee peelee nw~ ueeYe, eefo keesF& nes lees Gme hej Oeeve veneR efoee losses, if any, are recognised in the Profit & Loss
account. Net Profit if any, is ignored.
peelee nw~
(e) Exchange Traded Derivatives entered into for
* Jeeheej GsMe mes heefJe efJeefvecee Jeeheej [sefjJesefJe kee efJeefvecee eje trading purposes are valued at prevailing market
heoe ojeW kes DeeOeej hej heeefuele ceekex ojeW hej cetueebkeve efkeee rates based on rates given by the Exchange and
peelee nw leLee Fmekes heefjCeecemJehe ueeYe Deewj neefve kees ueeYe-neefve the resultant gains and losses are recognized in the
Keeles ceW efveOee&efjle efkeee peelee nw~ Profit and Loss Account.
e ^seE[ie mJewhe kes efvejmleerkejCe mes ueeYe/neefveeeW kees efvejmleerkejCe efleefLe (f) Gains/ losses on termination of the trading swaps
are recorded on the termination date as income/
ceW Deee/Jee kes he ceW efjkee@[& efkeee peelee nw~ mJewhe kes efvejmleerkejCe
expenditure. Any gain/loss on termination of hedging
hej efkemeer Yeer ueeYe/neefve kee mLeieve mJewhe keer Mes<e DevegyebefOele kece swaps are deferred and recognised over the shorter
DeJeefOe DeLeJee [sefpeivess[ DeeeqmleeeB/oseleeDeeW keer yekeeee DeJeefOe mes of the remaining contractual life of the swap or the
mebye efkeee peelee nw~ remaining life of the designated assets/liabilities.
efJekeuhe mebefJeoe keer heefjhekeJelee DeJeefOe hej efJekeuhe Meguke/heerefceece kee (g) Option fees/premium is amortised over the tenor of
heefjMeesOeve efkeee peelee nw~ the option contract.
9. Deeue Deeeqmleeeb : 9) FIXED ASSETS:

ke. hegvecet&ueebefkele DeeeqmleeeW kes ceeceueeW kes Deefleefje efpevnW hegvecet&ueve (a) Fixed assets are stated at historic cost, except in
jkece hej ner yeleeee peelee nw, Deeue DeeeqmleeeW kees hetJe& kes ueeiele kes the case of assets which have been revalued, which
is stated at revalued amount. The appreciation on
DeeOeej hej yeleeee nw~ hegvecet&ueebkeve mes Je=ef kees hegvecet&ueebkeve Deejef#eefle revaluation is credited to Revaluation Reserve.
ceW pecee efkeee peelee ieee nw~
67
Ke. ueeiele ceW Kejero keer ueeiele leLee Deeeqmle kes Gheeesie kes henues peien keer (b) Cost includes cost of purchase and all expenditure
such as site preparation, installation costs,
leweejer, mebmLeehevee ueeiele, JeeJemeeefeke Meguke Fleeefo pewmes efkeS ieS meYeer professional fees etc. incurred on the asset before
Jee Meeefceue nQ~ Gheeesie keer pee jner DeeeqmleeeW hej efkeS ieS GejJeleea it is put to use or capable of put to use. Subsequent
Jee kees kesJeue leYeer hetbpeerke=le efkeee peeSiee peye Ssmeer DeeeqmleeeW mes DeLeJee expenditure incurred on assets put to use is
Gvekeer keeee&lceke #ecelee mes YeefJe<e ceW ueeYe ceW Je=ef nesleer nw~ capitalised only when it increases the future benefits
from such assets or their functioning capability.
ie. heefjmej keer ueeiele ceW mJeeefcelJe SJeb heeOeejer Yetefce keer ueeiele oesveeW Meeefceue
nQ~ (c) Cost of premises includes cost of land, both freehold
and leasehold.
10. Deeue DeeeqmleeeW hej cetueeme :
10) DEPRECIATION ON FIXED ASSETS:
ke) DeeeqmleeeW hej cetueeme meerOeer jsKee heefle mes Deekeefuele Gheeesieer peerJeve
kes DeeOeej hej yeQke eje efveOee&efjle ojeW hej cetueeefmele yener cetue hej a) Depreciation on assets is charged on the Straight
Line Method at the rates determined by the Bank,
heYeeefjle efkeee ieee nw, kechetjeW SJeb kechetj mee@HeJesej kees es[kej on the basis estimated useful use of respective
pees ne[&Jesej kee DeefYeVe Debie veneR nw~ kechetjeW hej Yeejleere efj]peJe& yeQke assets except in respect of computers and computer
eje efveOee&efjle oj mes meerOeer jsKee heefle mes cetueeme ueieeee peelee nw~ software not forming integral part of hardware,
where it is calculated on Straight Line Method, at
Ke) Kejero/efyeeer kes mebyebOe ceW cetue eme kees Je<e& kes oewjeve efpeleves efoveeW kes the rates prescribed by RBI.
efueS Deeeqmle kee heeesie efkeee ieee, Gmekes Deevegheeefleke DeeOeej hej efkeee b) In respect of additions/sale, depreciation is
peelee nw~ (kebhetj mee@HeJesej kees es[kej pees ne[&Jesej kee DeefYeVe Debie provided on proportionate basis (except for
veneR nw, peneB Kejeroer kes Je<e& ceW Gmekee hetCe& eme neslee nw~) computer software not forming integral part of
hardware, where it is fully depreciated in the year of
ie) DeeeqmleeeW kes hegvecet&ueebefkele DebMe hej cetueeme kees hegvecet&ueebefkele Deejef#eefle acquisition) for the number of days the assets have
kes efJe meceeeesefpele efkeee peelee nw~ been put to use during the year.
Ie) heeOeeefjle Yetecf e hej heoe heeer cf eece, hes keer DeJeefOe ceW heefjMeeseOf ele keer peeleer nw~ c) Depreciation on the revalued portion of assets is
adjusted against the Revaluation Reserve.
*) pene@b Yetefce Deewj YeJeve keer ueeiele Deueie-Deueie veneR Deekeefuele keer pee d) Premium on leasehold properties is amortised over
mekeleer nw, mebhetCe& ueeiele hej cetueeme kee heeJeOeeve, YeJeve hej ueeiet oj hej the period of lease.
efkeee peelee nw~ e)
Where the cost of land and building cannot be
e) Yeejle kes yeenj Deeue DeeeqmleeeW hej cetueeme meerOeer jsKee heefle hej separately ascertained, depreciation is provided on
the composite cost, at the rate applicable to buildings.
DeeOeeefjle neslee nw, Gve mLeeveeW kees es[kej peneB efJeefveeeceke keer
DeeJeMekeleeDeeW/DeLeJee mebyebefOele osMeeW/Gece ceW heeefuele heefleeeW kes f) Depreciation on fixed assets outside India is
provided based on Straight Line Method, except
Devegmeej heeJeOeeve efkeee ieee nw~: at the centres where the rates/method have been
) Yeejle kes yeenj Deeue DeeeqmleeeW hej cetueeme kee heeJeOeeve efJeefveeeceke prescribed by the local statutory authorities.
keer DeeJeMekeleeDeeW/DeLeJee mebyebefOele osMeeW/Gece ceW heeefuele heefleeeW kes g) Depreciation on assets is provided at the following
Devegmeej efkeee ieee nw~ rates:
Estimated useful
Sr. Rate of
efJeJejCe Particulars life as determined
No. Depreciation
by the Bank
1. heefjmej Premises 1.58% 60 Years
2. Deve Deeue Deeeqmleeeb Other Fixed Assets:
a) Heveeaej, efHekemeej, Fueseqke^keue efHeeEie SJeb GhekejCe Furniture, Fixtures, Electrical fittings and Equipments 9.50% 10 Years
b) Electrical Fitting Equipment's 9.50% 10 Years
c) Sej kebef[MeeEveie hueeb Fleeefo SJeb keejesyeej ceMeerveW Air-conditioning plants, etc. and business machines. 6.33% 15 Years
d) ceesj keej, Jewve SJeb ceesj meeFefkeueW Motor cars, Vans & Motor cycles 11.88% 8 Years
e) Cycle 20.00% 5 Years
f) kechetj leLee kebchetj meeHeJeesj pees ne[&Jesej kee Computers and Computer Software forming integral part of 33.33% 3 Years
DebieYetle Yeeie nw~ hardware.
g) kebchetj meeHeJeesj pees ne[&Jesej kee DebieYetle Yeeie veneR nw~ Computer Software, not forming integral part of hardware. 100% in NA
the Year of
acquisition
11. efJeosMeer cege efJeefvecee mes mebye mebJeJenej : h) 5% residual value has been kept for all the assets
except for the assets with estimated useful life less
efJeosMeer cege Jeeues mebJeJenejeW kee uesKeebkeve, uesKeeceeveke SSme 11 `èfJeosMeer than 5 years (e.g. Computers, computer software
efJeefvecee ojeW ceW heYeeJeer heefjJele&ve'' kes Deveghe efkeee ieee nw and Cycles), where the entire cost of the assets is
amortised over the useful life.
S) meceekeefuele efJeosMeer heefjeeueveeW kes mebyebOe ceW mheerkejCe:
11) TRANSACTIONS INVOLVING FOREIGN EXCHANGE:
Yeejleere MeeKeeDeeW kes efJeosMeer cege ceW mebJeJenejeW kee JeieeakejCe meceekeefuele
efJeosMeer heefjeeueve kes he ceW efkeee ieee nw Deewj Ssmes heefjeeueve kes efJeosMeer Transactions involving foreign exchange are accounted
for in accordance with AS 11, The Effect of Changes in
cege ceW mebJeJenejeW kees efvecveevegmeej mhe efkeee ieee nw:
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i) efJeosMeer cege ceW mebJeJenejeW kees efjheese\ie cege ceW DeejbefYeke Foreign Exchange Rates read circular extant RBI guidelines:
ceevelee hej efjkee@[& efkeee peelee nw pees kee@iepeseqvmeme/jeej kes a) Translation in respect of Integral Foreign operations:
he= ceW heoe|Mele meehleeefnke Deewmele keueeseEpeie oj hej efjheese\ie Foreign currency transactions of Indian branches
have been classified as integral foreign operations
cege Deewj efJeosMeer cege kes yeere efJeefvecee oj kees efJeosMeer cege and foreign currency transactions of such operations
jkece hej ueieeee peelee nw~ are translated as under:
ii) efJeosMeer cege ceewefke ceoW Yeejleere efJeosMeer cege [eruej mebIe i) Foreign currency transactions are recorded on
(SHeF&[erSDeeF&) kes keueeseEpeie mhee@ ojeW kee heeesie kej efjhees& initial recognition in the reporting currency by
applying to the foreign currency amount the
keer peeleer nw~ exchange rate between the reporting currency
iii) efJeosMeer cege iewj-ceewefke ceoW pees hetJe& kes ueeiele kes Devegmeej and the foreign currency on the daily closing
rate as available from Cogencis/ Reuters page.
keer peeleer nw Gmes mebJeJenej keer leejerKe ceW efJeefvecee oj kee
ii) Foreign currency monetary items are
heeesie kejles ngS efjhees& efkeee peelee nw~ reported using the Foreign Exchange Dealers
iv)
efJeosMeer cege ceW jKes ieS Deekeeqmceke oseleeDeeW kees Association of India (FEDAI) closing spot rates.
SHeF&[erSDeeF& kes keueeseEpeie mhee@ ojeW kee heeesie kej efjhees& iii) Foreign currency non-monetary items, which
efkeee peelee nw~ are carried in terms of historical cost, are
reported using the exchange rate at the date
v) yekeeee efJeosMeer cege mhee@ Deewj keejesyeej kes efueS Oeeefjle of the transaction.
Jeeeoe mebefJeoe kee efveOee&efjle heefjhekeJelee kes efueS SHeF&[erSDeeF& iv) Contingent liabilities denominated in foreign
eje DeefOemetefele efJeefvecee ojeW hej hegvecet&ueebkeve efkeee peelee nw currency are reported using the FEDAI closing
spot rates.
Deewj heefjCeecele: ueeYe DeLeJee neefve kees ueeYe Deewj neefve Keeles
ceW ceevelee oer peeleer nw~ v) Outstanding foreign exchange spot and
forward contracts held for trading are revalued
vi)
SHeF&[erSDeeF& eje oer ieF& metevee kes Devegmeej yekeeee at the exchange rates notified by FEDAI for
efJeosMeer cege Jeeeoe mebefJeoe efpeve hej keejesyeej veneR efkeee specified maturities, and the resulting notional
profit or loss is recognised in the Profit and
peeSiee,Gvekee keueeseEpeie mhee@ oj hej cetueebkeve efkeee peelee Loss account.
nw~ Ssmes Jeeeoe efJeefvecee mebefJeoe kes DeejbYe ceW GlheVe heerefceece vi) Outstanding Foreign exchange forward
DeLeJee yes kees mebefJeoe kes peerJevekeeue ceW Jee DeLeJee Deee contracts which are not intended for trading
hej heefjMeesefOele keer peeSieer~ are valued at the closing spot rate as advised
by FEDAI. The premium or discount arising
vii) ceewefke ceoeW kes efveheeve ceW DeejbYe ceW efjkee@[& efkeS ieS ojeW at the inception of such a forward exchange
mes efYeVe ojeW kes efueS GlheVe efJeefvecee Deblej kees Gme DeJeefOe contract is amortised as expense or income
kes efueS Deee kes he ceW DeLeJee Jee kes he ceW ceevee peeSiee over the life of the contract.
efpeme mecee en GlheVe ngF&~ vii) Exchange differences arising on the
settlement of monetary items at rates different
viii) cege Jeeeoe yeepeej ceW Kegueer eqmLeefle kes efJeefvecee oj ceW heefjJele&ve from those at which they were initially
kes keejCe heeeqhle/neefve kee efveheeve owefveke DeeOeej hej efJeefvecee recorded are recognised as income or as
meceeMeesOeve ie=n ceW efkeee peelee nw Deewj Ssmeer heeeqhle/neefve kees expense in the period in which they arise.
ueeYe SJeb neefve Keeles ceW ceeve efkeee peelee nw~ viii) Gains/Losses on account of changes in exchange
rates of open position in currency futures trades
Ke) meceekeueve jefnle efJeosMeer heefjeeueveeW kes mebyebOe ceW mheerkejCe: are settled with the exchange clearing house on
daily basis and such gains/losses are recognised
efJeosMeer MeeKeeDeeW kes efJeosMeer cege ceW mebJeJenej kees Deebleefjke efJeosMeer in the Profit and Loss account.
heefjeeueveeW kes he ceW Jeieeake=le efkeee peelee nw Deewj Gvekes efJeeere b) Translation in respect of Non-Integral Foreign
efJeJejCehe$eeW kees efvecveevegmeej mhe efkeee peelee nw : operations:
i) DeeeqmleeeW SJeb oseleeDeeW (ceewefke Deewj iewj-ceewefke kes meeLe Transactions and balances of foreign branches are
classified as non-integral foreign operations and their
meeLe Deekeeqmceke oseleeDeeW) kees Je<e& keer meceeeqhle hej Yeejleere financial statements are translated as follows:
efJeosMeer cege [eruej mebIe (SHeF&[erSDeeF&) eje DeefOemetefele
i) Assets and Liabilities (monetary and non-
keueeseEpeie ojeW kes DeeOeej hej mhe efkeee peelee nw~ monetary as well as contingent liabilities) are
ii)
Deee Deewj JeeeW kees mebyebefOele efleceener keer meceeeqhle hej translated at the closing rates notified by FEDAI.
SHeF&[erSDeeF& eje metefele efleceener Deewmeleve keueeseEpeie oj hej ii) Income and expenses are translated at the
quarterly average closing rates notified by
mhe efkeee peelee nw~ FEDAI.
iii) meYeer heefjCeeceer efJeefvecee DeblejeW kees mebyebefOele efJeosMeer MeeKeeDeeW iii) All resulting exchange differences are
ceW efveJeue efveJesMeeW kes efveheeve leke Ske Deueie Keeles `èfJeosMeer accumulated in a separate account Foreign
cege mheerkejCe efjpeJe&'' ceW mebefele efkeee peelee nw~ Currency Translation Reserve till the disposal
69
iv) efJeosMeer keeee&ueeeW kes efJeosMeer cege ceW Deeeqmleeeb Deewj oseleeSb (efJeosMeer of the net investments by the bank in the
respective foreign branches.
keeee&ueeeW kes mLeeveere cege kees es[kej) kees Gme osMe ceW ueeiet mhee@
ojeW kee heeesie kejles ngS mLeeveere cege ceW Deebkee peelee nw~ iv) The Assets and Liabilities of foreign offices
in foreign currency (other than local currency
12. kece&eejer ueeYe : of the foreign offices) are translated into local
currency using spot rates applicable to that
i. DeuheeJeefOe kece&eejer ueeYe : country.
12) EMPLOYEE BENEFITS:
DeuheeJeefOe kece&eejer ueeYeeW keer Deveef[mkeeGvs[ jkece pewmes cesef[keue i. Short Term Employee Benefit:
ueeYe Deeefo kee Yegieleeve kece&eejer eje heoeve keer ieF& mesJeeDeeW kes The undiscounted amount of short-term employee
efJeefvecee ceW efkeee peelee nw~ Fmes kece&eejer eje oer pee jner mesJee keer benefits, such as medical benefits etc. which are
DeJeefOe kes oewjeve ner ceevelee oer peeSieer~ expected to be paid in exchange for the services
rendered by employees are recognised during the
ii. efveeespeve kes heeele ueeYe : period when the employee renders the service.
ii. Post Employment Benefit:
S. heefjefveeqele ueeYe eespevee A. Defined Benefit Plan:-
S. Gheoeve (ieweger) a) Gratuity:
The Bank provides gratuity to all
yeQke meYeer hee$e kece&eeefjeeW kees ieweger heoeve kejlee eligible employees. The benefit is in the
nw~ en ueeYe efveefnle kece&eeefjeeW kees mesJeeefveJe=efe hej, form of lumpsum payments to vested
employees on retirement, on death
efveeespeve kes oewjeve ce=leg hej, DeLeJee efveeespeve keer
while in employment, or on termination
meceeeqhle hej Ske cegMle Yegieleeve kes he ceW oer peeleer of employment, for an amount equivalent
nw~ en jeefMe heleske hetCe& efkeS ieS mesJee Je<e& kes efueS to 15 days basic salary payable for
ose 15 efoveeW kes yesefmeke Jesleve kes mecelegue nw pees each completed year of service, subject
Gheoeve meboee DeefOeefveece 1972 DeLeJee yeerDeesDeeF& to a maximum prescribed as per
The Payment of Gratuity Act 1972 or
(kece&eejer) Gheoeve efJeefveece ceW efveOee&efjle DeefOekelece
BOI (Employee) Gratuity Regulation
jeefMe ceW pees Yeer DeefOeke nes kes DeOeerve nw~ heebe Je<eeX whichever is higher. Vesting occurs upon
keer mesJee hetCe& nesves hej Jesemie neslee nw~ yeQke efveefOe ceW completion of five years of service. The
DeeJeefOeke DebMeoeve kejlee nw efpemekee heyebOeve ^m Bank makes periodic contributions to a
eje efkeee peelee nw pees Jeee|<eke he ceW Ske mJeleb$e fund administered by trustees based
on an independent actuarial valuation
yeee SskeeJesjereue cetueebkeve hej DeeOeeefjle nw~
carried out annually.
yeer. heWMeve b) Pension:
The Bank provides pension to all
yeQke meYeer hee$e kece&eeefjeeW kees heWMeve oslee nw~ efveele eligible employees. The benefit is
kes Devegmeej en ueeYe ceeefmeke Yegieleeve kes he ceW in the form of monthly payments as
per rules and payments to vested
neslee nw Deewj efveefnle kece&eeefjeeW kees mesJeeefveJe=efe employees on retirement, on death
hej, efveeespeve kes oewjeve ce=leg hej, DeLeJee efveeespeve while in employment, or on termination
keer meceeeqhle hej Yegieleeve efkeee peelee nw~efveeceeW kes of employment. Vesting occurs at
Devegmeej Jesemie efJeefYeVe mlejeW hej nesleer nw~ yeerDeesDeeF& different stages as per rules. The Bank
makes monthly contribution to the
(kece&eejer) heWMeve efJeefveeceve kes Devegmeej yeQke heWMeve pension fund at 10% of pay in terms of
efveefOe ceW Jesleve kee 10% ceeefmeke DebMeoeve kejlee nw~ BOI (Employees) Pension regulations.
heWMeve keer oselee mJeleb$e SskeeJesjereue cetueebkeve hej The pension liability is reckoned based
on an independent actuarial valuation
DeeOeeefjle nw pees Jeee|<eke he ceW keer peeleer nw Deewj carried out annually and Bank makes
heWMeve efJeefveeceve kes lenle Yegieleeve kes ueeYeeW kees such additional contributions periodically
megjef#ele jKeves kes efueS DeeJeMekelee he[ves hej efveefOe ceW to the Fund as may be required to
yeQke eje Ssmes Deefleefje DebMeoeve efkeS peeles nQ~ secure payment of the benefits under
the pension regulations.
yeer. heefjefveeqele DebMeoeve eespevee : B. Defined Contribution Plan:
a) Provident Fund:
ke) YeefJe<e efveefOe The Bank operates a Provident Fund
scheme. All eligible employees are
yeQke Ske YeefJe<e efveefOe eespevee eueeleer nw~ meYeer entitled to receive benefits under
hee$e kece&eeefjeeW kees yeQke kes YeefJe<e efveefOe eespevee the Banks Provident Fund scheme.
kes lenle ueeYe heeves kee nke nw~ yeQke Ske efveOee&efjle The Bank contributes monthly at a
determined rate (currently 10% of
70
oj (Jele&ceeve ceW kece&eejer kes yesefmeke Jesleve kes 10 kes employees basic pay plus eligible
allowance). These contributions are
meeLe hee$e Yees) hej ceeefmeke DebMeoeve kejleer nw~ en remitted to a trust established for this
DebMeoeve Fme GsMe mes mLeeefhele veeme kees hesef<ele efkeee purpose and are charged to Profit and
peelee nw Deewj Fmes ueeYe leLee neefve Keeles ceW heYeeefjle Loss Account. The bank recognises
efkeee peelee nw Deewj Fmes ueeYe leLee neefve Keeles ceW such annual contributions as an
expense in the year to which it relates.
heYeeefjle efkeee peelee nw~ yeQke Ssmes Jeee|<eke DebMeoeveeW
b) Pension:
kees Gme mebyebefOele Je<e& kes Jee kes he ceW ceevelee oslee
nw~ All Employees of the bank, who
have joined from 1st April, 2010 are
Ke) heWMeve eligible for contributory pension. Such
employees contribute monthly at a
efoveebke 01 Dehewue, 2010 mes yeQke ceW Yeleea ngS meYeer kece&eejer predetermined rate to the pension
DebMeoeeer heWMeve kes hee$e nQ~ Ssmes kece&eejer heWMeve eespevee ceW scheme. The bank also contributes
hetJe& efveOee&efjle oj hej ceeefmeke DebMeoeve kejles nQ~ Ge heWMeve monthly at a predetermined rate to the
said pension scheme. Bank recognises
eespevee ceW yeQke Yeer hetJe& efveOee&efjle oj hej ceeefmeke DebMeoeve its contribution to such scheme as
kejlee nw~ yeQke Ssmeer eespevee ceW ngS Jee kees mebyebefOele Je<e& kes expenses in the year to which it
Jee kes he ceW ceevelee oslee nw~ en DebMeoeve jeêre heWMeve relates. The contributions are remitted
efmemce veeme kees hesef<ele efkeee peelee nw~ yeQke kee oeefelJe Ssmes to National Pension System Trust. The
hetJe& efveOee&efjle DebMeoeve leke meerefcele nw~ obligation of bank is limited to such
predetermined contribution.
iii. Deve oerIe&keeefueke kece&eejer ueeYe iii. Other Long term Employee Benefit:
ke) ger vekeoerkejCe ueeYe pees heefjYeeef<ele ueeYe oeefelJe nw, SSme a) Leave encashment benefit, which is a defined
15 kece&eejer ueeYe kes Deveghe SskeeJesjereue cetueebkeve kes benefit obligation, is provided for on the basis
of an actuarial valuation in accordance with
DeeOeej hej GheueyOe kejJeeee peelee nw~
AS 15 - Employee Benefits.
Ke. Deve kece&eejer ueeYe pewmes ger efkejeee efjeeele, ceeFuemesve b) Other employee benefits such as Leave Fare
SJee[&, hegvemLee&hevee ueeYe, Deekeeqmceke ueeYe Fleeefo heefjefveeqele Concession, Milestone award, resettlement
ueeYe oeefelJe nw pees SSme 15 kece&eejer ueeYe kes Deveghe benefits, Sick leave etc. which are defined
SskeeJesjereue cetueebkeve kes DeeOeej hej GheueyOe kejJeeee peelee benefit obligations are provided for on the
basis of an actuarial valuation in accordance
nw~ with AS 15 - Employee Benefits.
ie. efJeosMeer MeeKeeDeeW, keeee&ueeeW SJeb meneeke kebheefveeeW kes ceeceueeW c) In respect of overseas branches and offices,
ceW heefleefveegefeeeW kees es[kej Deve kece&eeefjeeW kes mebyebOe ceW the benefits in respect of employees other
ueeYeeW keer ieCevee mebyebefOele osMeeW ceW efJeeceeve keevetve kes DeeOeej than those on deputation are valued and
accounted for as per laws prevailing in the
hej keer peeleer nw~ respective territories.
13. heefle Mesej Depe&ve: 13) EARNINGS PER SHARE:
SSme 20 `'Depe&ve heefle Mesej'' kes Devegmeej heefle FeqkeJeer Mesej yesefmeke SJeb Basic and Diluted earnings per equity share are reported
[eeuets[ Depe&ve keer efjhees& keer peeleer nw~ heefle FeqkeJeer Mesej cetue Depe&ve keer in accordance with AS-20 Earnings per share. Basic
earnings per equity share are computed by dividing net
kej heeeled efveJeue ueeYe kees Gme DeJeefOe kes oewjeve yekeeee FeqkeJeer Mesej keer profit after tax by the weighted average number of equity
Yeeefjle Deewmele mebKee mes Yeeie kej ieCevee keer peeleer nw~ shares outstanding during the period.
heefle FeqkeJeer Mesej [eeuets[ Deee keer FeqkeJeer MesejeW keer Yeeefjle Deewmele Diluted earnings per equity share are computed using the
mebKee SJeb DeJeefOe kes oewjeve yekeeee lejue mebYeeJe FeqkeJeer MesejeW kees Gheeesie weighted average number of equity shares and dilutive
potential equity shares outstanding at the end of the
ceW ueskej ieCevee keer peeleer nw~
period.
14. Deee hej kej : 14) TAXES ON INCOME:
ke. SSme-22 ``Deee Hej kejeW kes efueS uesKeebkeve'' kes Devegmeej Deeekej Income tax expense is the aggregate amount of current
ceW Je<e& kes oewjeve Jele&ceeve kej HeeJeOeeve Deewj DeeeqmleeeW ee oseleeDeeW tax and deferred tax expense incurred by the Bank.
The current tax expense and deferred tax expense are
Hej DeemLeefiele kej ceW efveJeue HeefjJele&ve Meeeefceue nw~ Jele&ceeve kejeW kee determined in accordance with the provisions of the
efveOee&jCe uesKeebkeve ceeveke 22 leLee Yeejle ceW ueeiet kej keevetveeW kes Income Tax Act, 1961 and as per Accounting Standard
Devegmeej efkeee peelee nw~ FmeceW efJeosMeer keeee&ueeeW Hej kejeW kees Oeeve 22 - Accounting for Taxes on Income respectively after
ceW jKee peelee nw pees mebyebefOele DeefOekeej #es$e kes keevetveeW Hej DeeOeeefjle taking into account taxes paid at the foreign offices, which
nw~ DeemLeefiele kej meceeeespeve ceW DeJeefOe kes oewjeve DeemLeefiele kej are based on the tax laws of respective jurisdictions.
DeeeqmleeeW Deewj oseleeDeeW ceW HeefjJele&ve Meeefceue nesles nQ~ Deferred Tax adjustments comprise changes in the
71
Ke. Deee leLee Jee keer ceoeW kes mebyebOe ceW meeJeOeeveer jKeles ngS DeemLeefiele deferred tax assets or liabilities during the year. Deferred
tax assets and liabilities are recognised by considering the
kej efveOee&jCe efkees peeles nQ pees Ske efJeMes<e mecee Deeles nQ leLee Ske ee impact of timing differences between taxable income and
Ske mes DeefOeke Deeieeceer Je<eeX ceW JeeHeme efkees peeves eesie nw~ accounting income for the current year, and carry forward
losses. Deferred tax assets and liabilities are measured
ie. DeemLeefiele kej DeeeqmleeeW Deewj oseleeDeeW kee HeefjieCeve leguevehe$e keer using tax rates and tax laws that have been enacted or
leejerKe hej kej keer oj leLee kej keevetveeW kee Heeesie kej efkeee peelee substantively enacted at the balance sheet date. The
nw efpemes efJeefOeke He mes ueeiet efkeee peelee nw~ impact of changes in deferred tax assets and liabilities is
recognised in the profit and loss account.
Ie. heyebOeve kes efveCe&e kes Devegmeej eefo Gieener efveeqele nw lees heleske efjheese\ie
leejerKe kees DeemLeefiele kej DeeeqmleeeB efveOee&efjle SJeb hegvecet&ueebefkele keer Deferred tax assets are recognised and re-assessed at
each reporting date, based upon management's judgment
peeleer nQ~ DeveJeMeesef<ele cetueeme leLee kej neefve kees Deeies ues peeves hej as to whether their realisation is considered as reasonably
DeemLeefiele kej Deeeqmle kees leye ner efveOee&efjle efkeee peelee nw peye Fme certain. Deferred Tax Assets are recognised on carry
yeele kes esme Deewj efveeqele heceeCe neW efke YeefJe<e kes kej eesie Deee kes forward of unabsorbed depreciation and tax losses only if
efJe DeemLeefiele kej Deeeqmle keer Gieener keer pee mekeleer nw~ there is virtual certainty supported by convincing evidence
that such deferred tax assets can be realised against
15. DeeeqmleeeW kee eme: future taxable income.
eqmLej DeeeqmleeeW (hegvecet&equele DeeeqmleeeW meefnle) hej eefmele neefve eefo keesF& nes, 15) IMPAIRMENT OF ASSETS:
lees SSme 28 DeeeqmleeeW kee eme kes Deveghe ueeYe Deewj neefve Keeles ceW Impairment losses, if any on Fixed Assets (including
heYeeefjle keer peeleer nw~ leLeeefhe hegvecet&equele Deeeqmle hej eefmele neefve kees meerOes revalued assets) are recognised and charged to Profit and
Deeeqmle kes efueS efkemeer hegvecet&ueve DeefOeMes<e hej ceevelee Gme no leke nw peneb Loss account in accordance with AS-28 Impairment of
leke Ske ner Deeeqmle kes hegvecet&ueve DeefOeMes<e ceW jKeer ieeer jkece eefmele neefve mes Assets.However, an impairment loss on a revalued asset
DeefOeke ve nes~ is recognised directly against any revaluation surplus for
the asset to the extent that the impairment loss does not
16. heeJeOeeve, Deekeeqmceke oseleeSb SJeb Deekeeqmceke Deeeqmleeeb: exceed the amount held in the revaluation surplus for that
same asset.
SSme 29 ``heeJeOeeve, Deekeeqmceke oseleeSb SJeb Deekeeqmceke Deeeqmleeeb'' kes
Devegmeej yeQke heeJeOeeveeW kees leYeer ceevelee oslee nw peye efheueer IeveeDeeW kes 16)
PROVISIONS, CONTINGENT LIABLITIES AND
heefjCeecemJehe Jele&ceeve hej keesF& oeefelJe nes Deewj en mebYeeJe nw efke Deee|Leke CONTINGENT ASSETS:
ueeYeeW kees meceeefJe kejles ngS mebmeeOeveeW kes yeefnie&ceveeW keer oeefelJeeW kee efveheeve As per AS-29 Provisions, Contingent Liabilities and
Contingent Assets, the Bank recognises provisions only
kejves kes efueS DeeJeMekelee he[sieer Deewj peye oeefelJe keer jeefMe kee efJeemeveere when it has a present obligation as a result of a past event
Devegceeve efkeee pee mekelee nes~ and it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligation
peye leke efke Deee|Leke ueeYeeW kees meceeefJe kejles ngS mebmeeOeveeW kes yeefnie&ceve keer and when a reliable estimate of the amount of the
mebYeeJevee kece ve nes, Deekeeqmceke oseleeDeeW kee hekeve efkeee peelee nw~ obligation can be made.
efJeeere efJeJejefCeeeW ceW Deekeeqmceke DeeeqmleeeW kees ceeve veneR efkeee peelee nw Contingent liability is disclosed unless the possibility of
keeeWefke Fmekes heefjCeecemJehe Ssmee Deee efveOee&jCe nes mekelee nw pees keYeer Yeer an outflow of resources embodying economic benefit is
Jemetuee ve pee mekes~ remote.
Contingent Assets are not recognised in the financial
17. Mesej peejer kejves nsleg Jee : statements since this may result in the recognition of
efpeme Je<e& ceW Mesej peejer efkeee peelee nw, Gme Je<e& Mesej peejer kejves kes Jee kees income that may never be realised.
ueeYe leLee neefve Keeles ceW heYeeefjle efkeee peelee nw~ 17) SHARE ISSUE EXPENSES:
Share issue expenses are charged to the Profit and Loss
Account in the year of issue of shares
72
Devegmeteer 18 SCHEDULE 18:

peye leke efke efJeefMe he mes DeveLee ve kene ieee nes meYeer Deebke[s ` kejes[eW ceW nQ~ All figures are in ` Crores unless specifically stated Figures in
keeske ceW efoS Deebke[s efheues Je<e& mes mebyebefOele nQ~ Brackets relate to previous year
KeeleeW kes Yeeie mJehe efhheefCeeeb~ NOTES FORMING PART OF ACCOUNTS

1. During the year, the Bank has made preferential allotment
1. Je<e& kes oewjeve mesyeer (hetbpeer efveie&ce SJeb hekeve DeeJeMekeleeSb) efJeefveece, 2009 of 23,81,42,640 Equity Shares of ` 10 each in accordance
kes efJeefveeceve 76(1) kes Deveghe yeQke ves DeefOeceeveer DeeOeej hej Debefkele cetue with the regulation 76(1) of SEBI (Issue of Capital and
` 10/- heefle Mesej kes 23,81,42,640 FeqkeJeer Mesej kee Deeyebve efkeee Disclosure Requirements) Regulations, 2009, the details of
nw, efpemekee efJeJejCe efvecveevegmeej nw :- which are as under:
Deeyebve keer Mesej Oeejke FeqkeJeer Mesej keer Heefle Mesej jeefMe Date of Name of the No. of Issue Amount
Allotment Shareholder equity price
leejerKe kee veece mebKee efveie&ce cetue shares per share
(in `)
04.05.2016 Yeejle mejkeej 10,14,82,527 113.32 1,150.00
04.05.2016 Government of 10,14,82,527 113.32 1,150.00
04.05.2016 Yeejleere peerJeve 1,60,00,000 96.03 153.65 India
yeercee efveiece 04.05.2016 Life Insurance 1,60,00,000 96.03 153.65
Corporation of
08.09.2016 Yeejleere mejkeej 12,06,60,113 110.89 1,338.00 India
08.09.2016 Government of 12,06,60,113 110.89 1,338.00
kegue 23,81,42,640 2,641.65 India
Total 23,81,42,640 2,641.65
Je<e& kes oewjeve cetue yeQke kees DeefOeceeve DeeOeej hej FeqkeJeer Mesej
kes efueS meomelee mJehe Mesej DeeJesove keer jeefMe kes he ceW Yeejle During the year, the Bank has received ` 1,500 from
the Government of India and ` 221.92 from the Life
mejkeej eje heehle `1500 leLee Yeejleere peerJeve yeercee efveiece mes Insurance Corporation of India towards share application
221.92 heehle ngS nQ pees Yeejleere efj]peJe& yeQke kes he$e meb. [eryeerDeej.meb. money for subscription to equity shares on preferential
yeerheer.11083/21.01.002/2016-17 efoveebke 22 ceF&, 2017 kes Devegmeej basis. The same is treated as CET 1 capital for CRAR
purpose in accordance with RBI letter No.DBR.
meerDeejSDeej heeespeve kes efueS meerF&er 1 hetbpeer kes he ceW ceevee peelee nw~ No.BP.11083/21.01.002/2016-17 dated 22nd March, 2017.
2. Deveg<ebieer yener KeeleeW kes meblegueve kes yeejs ceW SJeb efJeosMeer MeeKeeDeeW , Deeblej 2. Balancing of Subsidiary Ledger Accounts, confirmation/
keeee&uee KeeleeW SJeb veesmês KeeleeW Deewj Geble, mebose [êHe meceeMeesOeve reconciliation of balances with foreign branches, Inter-office
accounts, NOSTRO Accounts, Suspense, Drafts Payable,
DevlejeW, Fleeefo kes meeLe Mes<e jeefMeeeW keer hegeq/meceeOeeve kee keee& melele Clearing Difference, etc. is in progress on an on-going basis.
DeeOeej hej heieefle hej nw~ eyebOeve keer jee ceW uebefyele Debeflece efkeueejsvme / In the opinion of the management, the overall impact on
meceeeespeve kee, efJelleere efJeJejCeeW Hej mecee eYeeJe, eefo keesF&, cenllJeHetCe& the financial statements, if any, of pending final clearance/
adjustment of the above, is not likely to be significant.
nesves keer mebYeeJevee veneR nw~
3. During the year under Audit there is no change in
3. Je<e& kes oewjeve yeQke ves Deheveer uesKeebkeve veerefle ceW heefjJele&ve efkeee nw Deewj accounting policies as those followed in the preceding
financial year except in respect of depreciation on fixed
mebefoiOe (heefleYetleerke=le DebMe)-kes he ceW Jeieeake=le SveheerS kes mebyebOe ceW assets. Earlier, the Bank was charging depreciation on all
Ske Je<e& mes leerve Je<e&, efveJeue Deefleose Deefiece kee heeJeOeeveerkejCe 60% fixed assets (other than Computer & Computer Software)
(lJeefjle heeJeOeeve) mes 40% (vetvelece heeJeOeeve) efkeee nw pees efveeeceke as per written down method at the rate determined by
the bank which has now been changed to Straight Line
vetvelece nw ~ eefo henues keer uesKeebkeve veerefle kee heeesie efkeee neslee,lees Method (SLM) based on the estimated useful life of Fixed
Je<e& kes efueS SveheerS nsleg heeJeOeeve ` 2835.68 kejes[ DeefOeke neslee Deewj assets. Due to such change the excess depreciation,
heefjCeece mJehe Je<e& kes efueS efveJeue neefve (kej kee efveJeue) `1854.31 amounting to ` 313.17 has been written back and credited
to Profit & Loss Account during the year.
kejes[ DeefOeke ngF& nw~
4. In view of the losses incurred by the Bank, RBI has
4. yeQke kees ngF& neefve kes HeefjHes#e ceW DeejyeerDeeF& ves yeQke kees jepemJe Deejef#eleer permitted the Bank to make payment of interest on
ceW veeces kejles ngS Deefleefjkele efej-I HejHewegDeue yeemesue III kebHeueeev Additional Tier I Perpetual Basel III Compliant Bonds by
debiting the Revenue Reserve. Accordingly, during the
yee@C[dme Hej yeepe kee Yegieleeve kejves keer Devegceefle oer nw~ leovegmeej, Je<e& year, the Bank has reversed the provision of ` 177.81
kes oewjeve yeQke ves 31 ceee& 2016 leke ose yeepe kes efueS `177.81 made towards interest payable till 31st March, 2016 by
crediting the same to interest expended and an amount
kes HeeJeOeeve kees Jee efkeS ieS yeepe ceW veeces kejles ngS kees efjJeme& efkeee equivalent to such provision has been transferred from the
nw Deewj Ssmes HeeJeOeeve keer mecelegue jeefMe kees jepemJe Deejef#eleer mes Debleefjle Revenue Reserve. Further, Interest expended of ` 413.22
efkeee nw~ Fmekes Deefleefjkele 31 ceee&, 2017 kees meceeHle Je<e& kes efueS for the year ended 31st March, 2017 has also been
debited to Revenue Reserve.
` 413.22 kee Jee yeepe Yeer jepemJe Deejef#eleer kees veeces efkeee ieee nw~
73
5. DeejyeerDeeF& eje peejer efkeS ieS efoMeeefveoxMeeW kes Devegmeej efvecveefueefKele 5. The following information is disclosed in terms of
guidelines issued by RBI:
peevekeejer oer pee jner nw:
5.1. hetBpeer: 5.1. Capital:
Sr.
efJeJejCe Particulars 31.03.2017 31.03.2016
No.
i) meeceeve FeqkeJeer efej1 hetbpeer Devegheele (CET1) (%) Common Equity Tier 1 Capital ratio (CET1) (%)
yeemesue-II Basel-II NA NA
yeemesue -III Basel-III 7.17 7.97
ii) efej1 hetbpeer Devegheele (%) Tier I Capital ratio (%)
yeemesue-II Basel-II NA 7.57
iii) efej II hetbpeer Devegheele (%) Tier II Capital ratio (%)
iv) kegue hetbpeer Devegheele (CRAR) (%) Total Capital ratio (CRAR) (%)
v) Yeejle mejkeej keer MesejOeeefjlee kee heefleMele Percentage of the shareholding of the Government of India 73.72 68.01
vi) Je<e& kes oewjeve heehle FeqkeJeer hetbpeer jeefMe Amount of Equity Capital Raised during the year 2641.65 2759.12
Mesej DeeJesove keer jeefMe pees Deeyebve kes efueS uebefyele nw* Share application money pending for allotment* 1721.92 1303.65
vii) Je<e& kes oewjeve pegeF& ieF& Deefleefje efej-I hetbpeer, Amount of Additional Tier I capital raised 2500.00 0.00
efpemeceW mes, Of which,
Perpetual Non-cumulative Preference Shares (PNCPS)
hehexegDeue vee@ve-keetceguesefJe efheHejsvme Meseme& (heerSvemeerheerSme)
Perpetual Debt Instruments (PDI)
hehexegDeue [s FvmceWdme (IPDI)
viii) Je<e& kes oewjeve pegeF& ieF& Deefleefje efej-I hetbpeer, IPDI Amount of Additional Tier 1 capital raised during the year 0.00 0.00
i.e. IPDI
ix) Je<e& kes oewjeve pegeF& ieF& Deefleefje efej-II hetbpeer II, DeLee&le Amount of Tier-II capital raised i.e. Debt Capital 2500.00 3000.00
[s kewefheue FbmceW Instruments, during the year
* Yeejleere efj]peJe& yeQke kes he$e meb.[eryeerDeej.meb.yeerheer.11083/21.01.002/2016-17 efoveebke * The amount is treated as CET 1 Capital for CRAR purpose as per
22.03.2017 kes Devegmeej Fme jeefMe kees meerDeejSDeej heeespeve kes efueS meerF&er 1 hetbpeer kes RBI letter No. DBR.No. BP.11083/21.01.002/2016-17 dated 22nd
he ceW ceevee peelee nw~ March, 2017.
efej I hetbpeer ceW DeefYeJe=ef kejves nsleg heehle efkeS ieS yekeeee veJeesvces<e melele $eCe efueKele Details of outstanding Innovative Perpetual Debt Instruments
(DeeF&heer[erDeeF&)/ Ser-1 kes yeewjs efvecveevegmeej nQ :- (IPDI)/AT-1 raised to augment Tier I capital are as under:
Je<e& ceW mJehe jeefMe meerDeejSDeej heefjkeueve kes Raised in the Nature Amount Reckoned for
heehle heeespeve nsleg ieCevee year the purpose
(yeemesue -III) of CRAR
2006-07 DeeF&heer[erDeeF& 551.86 (etSme[er 85 efceefueeve) 275.93 computation
(Basel III)
2007-08 DeeF&heer[erDeeF& 655.00 327.50 2006-07 IPDI 551.86 275.93
2008-09 DeeF&heer[erDeeF& 400.00 200.00 (USD 85 Million)
2014-15 Ser-1 2500.00 2500.00 2009-10 IPDI 325.00 162.50
2016-17 Ser-1 2500.00 2500.00 2010-11 IPDI 300.00 150.00
2014-15 AT-1 2500.00 2500.00
7231.86 6115.93 2016-17 AT-1 2500.00 2500.00
efej II hetbpeer ceW DeefYeJe=ef kejves nsleg heehle efkeS ieS yekeeee efej II efueKeleeW kes yeewjs Total 7231.86 6115.93
efvecveevegmeej nQ:- Details of outstanding Tier II Instruments raised to augment Tier
Je<e& ceW Jee|Oele mJehe jeefMe meerDeejSDeej heefjkeueve kes II capitalare as under:
heeespeve nsleg ieCevee Raised in Nature Amount Reckoned for the
yeemesue -III the year purpose of CRAR
2008-09 Dehej efej II 500.00 250.00 computation (Basel III)
2009-10 Dehej efej II 2000.00 1000.00 2008-09 Upper Tier II 500.00 250.00
2010-11 Dehej efej II 1000.00 500.00 2009-10 Upper Tier II 2000.00 1000.00
2010-11 Upper Tier II 1000.00 500.00
2013-14 efej II 1500.00 1500.00 2013-14 Tier II 1500.00 1500.00
2015-16 efej II 3000.00 3000.00 2015-16 Tier II 3000.00 3000.00
2016-17 efej II 2500.00 2500.00 2016-17 Tier II 2500.00 2500.00
kegue 10500.00 8750.00 Total 10500.00 8750.00
74
Yeejleere efj]peJe& yeQke kes heefjhe$e meb.[eryeerDeej.meb.yeerheer. 13018/21.04.048/2015-16 Pursuant to RBI circular No. DBR.
NO.BP.13018/21.04.048/2015-16 dated 1st March 2016, the
efoveebke 1 ceee&, 2016 kes Deveghe, yeQke ves hetbpeer heee&hlelee Devegheele eLee 31 ceee&, bank has considered revaluation reserve, foreign currency
2017 kes heefjkeueve ceW hegvecet&ueebkeve Deejef#eleer, efJeosMeer cege heefjJele&ve Deejef#eleer Deewj translation reserve and deferred tax assets in calculation of
DeemLeefiele kej hej efJeeej efkeee nw~ Capital Adequacy Ratio as on 31st March 2017.
5.2 efveJesMe
5.2. Investments
ke. efJeJejCe eLee eLee
Sr. Particulars As at As at
me. 31.03.2017 31.03.2016
No. 31.03.2017 31.03.2016
1 efveJesMe kee cetue
1. Value of Investments
i) efveJesMeeW kee mekeue cetue 129,364.31 120,308.41
i. Gross Value of Investments 129,364.31 120,308.41
ke) Yeejle ceW 124,479.35 114,475.50
a. In India 124,479.35 114,475.50
Ke) Yeejle kes yeenj 4,884.96 5,832.91 b. Outside India 4,884.96 5,832.91
ii) cetueeme nsleg heeJeOeeve 1,537.46 1,459.50 ii. Provisions for Depreciation 1,537.46 1,459.50
ke) Yeejle ceW 1,001.32 864.74 a. In India 1,001.32 864.74
Ke) Yeejle kes yeenj 536.14 594.76 b. Outside India 536.14 594.76
iii) efveJesMeeW kee efveJeue cetue 127,826.86 118,848.91 iii. Net Value of Investments 127,826.86 118,848.91
ke) Yeejle ceW 123,478.03 113,610.76 a. In India 123,478.03 113,610.76
Ke) Yeejle kes yeenj 4,348.83 5,238.15 b. Outside India 4,348.83 5,238.15
2 efveJesMe hej cetueeme kes efueS efkeS ieS heeJeOeeveeW keer 2. Movement of provisions held towards
eqmLeefle depreciation on investments
i) heejbefYeke Mes<e (eLee 1 DeHewue) 1,459.50 1,068.41 i. Opening balance (as on 1st April) 1,459.50 1,068.41
ii) pees[W: Je<e& kes oewjeve efkeS ieS heeJeOeeve 434.29 350.73 ii. Add: Provisions made during the year 434.29 350.73
GHe-pees[ 1,893.79 1,419.14 Sub-total 1,893.79 1,419.14

iii) IeeSb : yes Keeles [euevee/Je<e& kes oewjeve Deefleefje 313.34 0 ess: Write off/reduction/ write-back of
L 313.34 0
heeJeOeeve kee jeF-yewke excess provision during the year
pees[W/(IeeSb): efJeefvecee Deblej keewefleeeW keer Jepen (42.99) 40.35 Add/(Less): Adjustments on account of (42.99) 40.35
mes meceeeespeve Exchange Diff
iv) Debeflece Mes<e eLee 31 ceee& 1,537.46 1,459.50 iv. Closing Balance as on 31st, March 1,537.46 1,459.50
jeefMe ` 4,441.61 (efheues Je<e& ` 15,064.56) keer mejkeejer heefleYetefleee@b Government Securities (Face Value) amounting to ` 4,441.61
(Debefkele cetue) kees ceee|peve/heefleYetefle efveheeve kes he#e ceW DeejyeerDeeF&, (previous year ` 15,064.56) are kept as margin with RBI, CCIL,
Clearing Houses and Exchanges towards margins/security
meermeerDeeF&Sue, meceeMeesOeve ie=n Deewj efJeefveceeeW kes heeme ceee|peve kes he ceW jKee
settlement.
ieee nw~
During the year the Bank has sold 18% stake in Star Union Dai-
Je<e& kes oewjeve, yeQke ves mebege Gece, mej etefveeve oeF& Feer ueeFHe FvMeesjsvme ichi Life Insurance Limited, Joint Venture, for ` 540 and earned
kebheveer efueefces[ ceW 18% efnmmesoejer ` 540 ceW yeseer Deewj ` 495 (` 323.69 kes profit of ` 495 (net of tax ` 323.69). Post sale the Banks share
kej kee efveJeue) kee ueeYe Dee|pele efkeee~ Ssmeer efyeeer kes yeeo yeQke keer efnmmesoejer has reduced to 28.96% as on 31.03.2017. Further, ` 20.10 and
Ie kej efoveebke 31.03.2017 kees 28.96% nes ieF&~ Fmekes Deefleefje, yeQke keer ` 6.84 were invested in Bank of India (Tanzania) Ltd. and BOI
Deveg<ebefieeeW, yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. Deewj yeerDeesDeeF& Skemee FvJesmceW Axa Investment Managers Pvt. Ltd., respectively, subsidiaries of
the Bank. However, Banks share in the Equity capital (i.e. 100%
cewvespeme& hee.efue. ceW eceMe: ` 20.10 Deewj ` 6.84 efveJesMe efkeee~ leLeeefhe, Ssmes
and 51% respectively) has remained constant pursuant to such
efveJesMe kes heeele FeqkeJeer hetbpeer ceW yeQke keer efnmmesoejer (DeLee&le eceMe: 100% Deewj additional investment.
51%) eqmLej jner nw~
During the year ended 31st March, 2017, the Bank has
31 ceee& 2017 kees meceehle Je<e& kes oewjeve yeQke ves Deheveer hetCe& mJeeefcelJe Jeeueer Deveg<ebieer earned a profit of ` 5.84 under buyback of 50,000 shares by
yeerDeesDeeF& Mesejneseu[ie eje 50,000 MesejeW kes yeeeyewke kes lenle ` 5.84 kee ueeYe BOI Shareholding Limited, a wholly owned subsidiary. Post
Dee|pele efkeee nw~ yeeeyewke kes heeele eLee 31.03.2017 kees efveJesMe Ie kej ` 6.65 buyback the investment has reduced to ` 6.65 as on 31.03.2017
(efJeiele Je<e& ` 8.86) nes ieee nw~ (previous year ` 8.86).
75
5.2.1 Je<e& kes oewjeve efkeS ieS jshees mebJeJenej (Debefkele cetue hej) 5.2.1.
Repo Transactions (in face value terms)undertaken
during the year:
efJeJejCe Particulars Je<e& kes oewjeve vetvelece Je<e& kes oewjeve DeefOekelece Je<e& kes oewjeve owefveke yekeeee eLee 31 ceee&,
yekeeee yekeeee Deewmele yekeeee 2017
Minimum Maximum Daily Average Outstanding as on
outstanding during outstanding during outstanding during March 31, 2017
the year the year the year
jshees kes Debleie&le yeseer ieF& heefleYetefleeeb Securities sold under repo
i. mejkeejer heefleYetefleeeb i. Government Securities 0.00 20188.87 2412.38 4759.60
(0.00) (10723.27) (1100.79) (9755.00)
ii. keeheexjs $eCe heefleYetefleeeb ii. Corporate Debt Securities 0.00 0.00 0.00 0.00
(0.00) (35.16) (0.10) (0.00)
efjJeme& jshees kes Debleie&le Kejeroer ieF& heefleYetefleeeb Securities purchased under reverse repo
i. mejkeejer heefleYetefleeeb i. Government Securities 0.00 37344.75 5172.04 19500.00
(0.00) (9015.00) (1439.19) (6000.00)
ii. keeHeexjs $eCe heefleYetefleeeb ii. Corporate Debt Securities 0.00 0.00 0.00 0.00
(0.00) (0.00) (0.00) (0.00)
FmeceW Yeejleere efj]peJe& yeQke kes meeLe vekeoer meceeeespeve megefJeOee (SueSSHe) Debleie&le efkeS The above include transactions undertaken under Liquidity
Adjustment Facility (LAF) with RBI (net of margin).
ieS meewos Meeefceue nw (ceee|peve kees es[kej).
No penalty was imposed by the Reserve Bank of India during FY
efJeeere Je<e& 2016-17 kes oewjeve Yeejleere efj]peJe& yeQke eje jshees/efjJeme& jshees mebJeJenejeW 2016-17, in respect of repo/reverse repo transactions.
kes mebyebOe ceW keesF& hesveeuer veneR ueieeF& ieF&~
5.2.2 iewj-SmeSueDeej efveJesMe mebefJeYeeie (Hees&Heesefueees): 5.2.2 Non-SLR Investment Portfolio:
i. iewj SmeSueDeej efveJesMe -peejerkelee& i. Issuer Composition of Non SLR Investments
Sr. peejerkelee& / Issuer jeefMe efvepeer leewj hej èfveJesMe ies[ mes `DeesCeerke=le' `Demeteerye'
No. Amount Mesej Deeyebve veeres' heefleYetefle* heefleYetefle Deeyebve* heefleYetefleeeb kee
Extent of Deeyebve Extent of Deeyebve*
Private Extent of Unrated Extent of
Placement Below Securities* Un-listed
Investment Securities*
Grade
Securities*
(1) (2) (3) (4) (5) (6) (7)
i. meeJe&peefveke Ghekece / PSUs 2,708.60 2,154.89 96.91 691.16 0.00
(2,030.58) (1,519.68) (0.00) (1,202.60) (0.00)
ii. efJelleere mebmLeeSb / FIs 1,736.84 1,371.38 0.00 0.00 140.50
(1,819.01) (1,794.01) (0.00) (0.00) (261.60)
iii. yeQke / Banks 667.38 247.00 0.00 0.00 162.13
(736.94) (405.01) (17.32) (7.32) (165.64)
iv. efvepeer kee@Heexjs / Private Corporates 3,003.70 1,881.45 576.57 179.68 73.04
(2,371.22) (1,923.90) (945.20) (166.37) (142.42)
v. Deveg<ebefieeeb / mebege Gece** / Subsidiaries / Joint Ventures** 1,183.92 0.00 0.00 0.00 0.00
(1,204.20) (0.00) (0.00) (0.00) (0.00)
vi. Deve Others 9,112.80 2,230.99 49.20 172.69 0.00
(8,379.15) (4,651.56) (106.86) (261.80) (125.10)
GHe-pees[ Sub-total 18,413.24 7,885.71 722.68 1,043.53 375.67
(16,541.10) (10,294.16) (1,069.38) (1,638.09) (694.76)
vii. IeeSb: cetueeme nsleg efkeS ieS HeeJeOeeve 1,535.96 0.00 0.00 0.00 0.00
Less: Provision held towards Depreciation (1,457.77) (0.00) (0.00) (0.00) (0.00)
16,877.28 7,885.71 722.68 1,043.53 375.67
kegue / Total (15,083.33) (10,294.16) (1,069.38) (1,638.09) (694.76)
* FeqkeJeer ceW efveJesMe, FeqkeJeer DeefYeefJevemle cegegDeue Heb[, peeseKf ece hetpb eer, Jeieeake=le Deeeqmle meceefele * Investment in Equity, Equity Oriented Mutual Funds, Venture
Capital, Rated Assets Backed Securities, Central Govt. Securities,
heelf eYetelf e, keW mejkeejkeer heelf eYetelf eee@,b heelf eYetelf e jmeero, Fleeefo kees Fve eseCf eeeW kes lenle efYeVe veneR Security Receipts, etc. are not segregated under these categories
efkeee ieee nw, keeeWekf e FvnW JeieeakejCe/meteerkejCe efoMeeefveoxMeeW mes t oer ieF& nw~ as these are exempt from rating/listing guidelines.
** Deveg<ebieer/mebege Gece/meneekeeW ceW efveJesMe kees efJeefYeVe eseCf eeeW ceW he=Leke veneR efkeee ieee nw keeeWekf e FvnW ** Investment in Subsidiaries/Joint Ventures/Associates have
not been segregated into various categories as these are not
DeejyeerDeeF& kes mebyebeOf ele efoMeeefveoxMeeW kes lenle keJej veneR efkeee ieee nw~
covered under relevant RBI guidelines.
76
ii. Devepe&ke iewj-SmeSueDeej efveJesMe ii. Non-performing Non-SLR Investments
efJeJejCe 2016-17 2015-16 Particulars 2016-17 2015-16

Opening balance 759.85 974.63
heejbefYeke Mes<e 759.85 974.63
Additions during the year 409.01 118.48
Je<e& kes oewjeve heefjJeOe&ve 409.01 118.48
Reductions during the year 86.04 366.76
Je<e& kes oewjeve keewefleeeb 86.04 366.76
Add/(Less): Exchange difference (15.83) 33.50
pees[W/(IeeSb): SkemeeWpe Deblej (15.83) 33.50
Closing balance * 1066.99 759.85
Debeflece Mes<e* 1066.99 759.85
Total provisions held 767.20 648.91
Oeeefjle kegue heeJeOeeve 767.20 648.91
* Including Exchange Difference
* efJeefvecee Deblej Meeefceue
5.2.3. Sale and transfers of securities to/from HTM Category:
5.2.3 SeerSce esCeer kees/mes HeefleYetefleeeW keer efyeeer leLee nmleeblejCe: During the year ended March 31, 2017, the aggregate book
31 ceee& 2017 kees meceehle Je<e& kes oewjeve SeerSce Jeie& mes yeses Deewj kees/mes Debleefjle value of investment sold from, and transferred to/from, HTM
efkeS ieS efveJesMe kee kegue yener cetue Je<e& kes heejbYe ceW SeerSce Jeie& kes yener cetue kes category was in excess of 5% of the book value of HTM
5% mes DeefOeke Lee~ category at the beginning of the year.
SeerSce Jeie& kes lenle efveJesMeeW (iewj SmeSueDeej yee@v[eW ceW efveJesMe es[kej) kee yeepeej The market value of investments (excluding investments in Non
SLR bonds) under HTM category as on March 31, 2017 was
cetue eLee 31 ceee& 2017 ` 81,714.81 Lee pees efke Gme leejerKe kees yener cetue mes ` 81,714.81 which was higher than the book valueas of that date.
DeefOeke Lee~ In accordance with the RBI guidelines, sale from, and transfer to/
DeejyeerDeeF& efoMeeefveoxMeeW kes Deveghe, SeerSce Jeie& mes efyeeer Deewj Gmemes/kees DeblejCe ceW from, HTM category excludes:
efvecve Meeefceue veneR nw:- One-time transfer of securities permitted to be undertaken
- efveosMeke ceb[ue kes Devegceesove mes uesKeebkeve Je<e& kes heejbYe ceW yeQkeeW eje efpeve by banks at the beginning of the accounting year with
approval of the Board of Directors;
heefleYetefleeeW kee Skeyeejieer DeblejCe efkeee peevee Devegcele nw;
Sales to the RBI under pre-announced open market
- hetJe& Ieesef<ele Deesheve ceekex veerueeefceeeW kes lenle DeejyeerDeeF& kees efyeeer~ operation auctions;
- mejkeejer heefleYetefleeeW keer hegveKe&jeroer Repurchase of Government securities.
5.3 ef[jeFJessefdJeme 5.3. Derivatives
5.3.1 Jeeeoe oj DevegyebOe/yeepe oj mJewhe 5.3.1. Forward Rate Agreement/ Interest Rate Swap
e. efJeJejCe eLee eLee Sr. Particulars As at As at

No. 31.03.2017 31.03.2016
meb. 31.03.2017 31.03.2016
i) The notional principal of 12400.98 15778.39
i) mJewhe DevegyebOe keer keequhele cetue jeefMe 12400.98 15778.39 swap agreements
ii) Losses which would be 235.28 632.71
ii) mebyebefOele he#eeW eje kejej kes Debleie&le 235.28 632.71 incurred if counterparties
Deheves oeefelJe hete|le ve efkeS peeves kes failed to fulfil their obligations
HeuemJehe nesves Jeeueer neefveeeb under the agreements
iii) iii) Collateral required by the No collaterals were required for
mJewhe kes efueS mebheee|eke heefleYetefle keer bank upon entering into the swaps as counterparties were
mJewhe HeCeeueer DeHeveeves Hej yeQke kees
DeeJeMekelee veneR nw keeeWefke keeGvj heeea swaps either banks or premier Corporate.
DeeJeMeke mebHeeefMJe&ke HeefleYetefle
ee lees yeQke DeLeJee heerefceej keeheexjs nw. iv) Concentration of credit risk There is no concentration of credit
iv) mJewhe mes DeeS esef[ peesefKece kee Je<e& kes oewjeve yeepe oj mJewhe mes GlheVe $eCe arising from the swaps risk arising from the interest rate
mebkeWCe peesefKece kee keesF& mebkesvCe veneR nw~ swaps undertaken during the year.
v) The fair value of the swap 11.82 14.00
v) mJewhe yener kee Gefele cetue 11.82 14.00 book
5.3.2 efJeefvecee Jeeheej yeepe oj ef[jeFJessefdJeme 5.3.2 Exchange Traded Interest Rate Derivatives
e.meb. efJeJejCe Particulars eLee eLee

Sr. As at As at
No. 31.03.2017 31.03.2016
(i) Je<e& kes oewjeve efuees iees efJeefvecee Jeeheej yeepe oj ef[jeFJeses f Jd eme Notional principal amount of exchange traded interest rate 0.00 0.00
keer keequhele cetue jeefMe (efueefKele Jeej) derivatives undertaken during the year (instrument-wise)
(0.00) (0.00)
(ii) eLee 31 ceee& kees yekeeee efJeefvecee Jeeheej yeepe oj Notional principal amount of exchange traded interest rate 0.00 0.00
ef[jeFJeses f Jd eme keer keequhele cetue jeefMe (efueefKele Jeej) derivatives outstanding as on 31st March(instrument-wise)
(0.00) (0.00)
(iii) yekeeee efJeefvecee Jeeheej yeepe oj ef[jeFJeses f Jd eme keer keequhele Notional principal amount of exchange traded interest rate 0.00 0.00
cetue jeefMe Deewj pees ``Ge heYeeJeer'' veneR nes (efueefKele Jeej) derivatives outstanding and not "highly effective" (instrument-wise)
(0.00) (0.00)
(iv) yekeeee efJeefvecee Jeeheej yeepe oj ef[jeFJeses f Jd eme kee ceeke&-t- Mark-to-market value of exchange traded interest rate derivatives 0.00 0.00
ceekex cetue Deewj pees ``Ge heYeeJeer'' veneR nes (efueefKele Jeej) outstanding and not "highly effective" (instrument-wise)
(0.00) (0.00)
77
5.3.3 ef[jeFJessefdJeme ceW peesefKece Skemehees]pej hej hekeve 5.3.3 Disclosures on risk exposure in derivatives
i. iegCeelceke hekeve i. Qualitative Disclosure

yeQke legueve he$e keer DeeeqmleeeW Deewj oseleeDeeW keer heeflej#ee kes efueS DeLeJee keejesyeejer The Bank enters into derivative contracts such as interest
rate derivatives, currency swaps and currency options to
GsMeeW Deewj ieenke pejleeW kees hetje kejves kes efueS [sefjJesefJe mebefJeoeSb kejlee nw pewmes
hedge on balance sheet assets and liabilities or to meet client
efke yeepe-oj Deouee-yeoueer, cege Deouee-yeoueer Deewj cege leLee hejmhej uesve osve keer requirements as well as for trading purpose as per policy
cege kee efJekeuhe ee Jeeheej kes GsMe nsleg es Glheeo peesefKece keer heeflej#ee, ueeiele approved by the Board. These products are used for hedging
Ieeves leLee Ssmes mebJeJenejeW mes Deee ye{eves kes efueS heeesie efkeS peeles nQ~ yeQke Fme hekeej risk, reducing cost and increasing the yield. In such transactions,
kes JeJenej ceW efpeme hekeej kes peesefKeceeW kee meecevee kejlee nw, Jes nQ $eCe peesefKece, the types of risks to which the bank is exposed to, are credit risk,
market risk, operational risk etc.
yeepeej peesefKece, heefjeeueveiele peesefKece Deeefo~
Risk management is an integral part of banks business
peesefKece heyebOeve yeQke kes keejesyeej heyebOeve kee Ske cenlJehetCe& Yeeie nw~ peesefKece keer management. Bank has risk management policies designed to
heneeve kejves Deewj Gvekee efJeMues<eCe kejves, mecegefele peesefKece meerceeSb efveOee&efjle kejves identify and analyse risks, to set appropriate risk limits and to
Deewj Gve peesefKeceeW Deewj meerceeDeeW keer efvejblej DeeOeej hej Deeleve heyebOeve metevee monitor these risks and limits on an on-going basis by means of
heCeeefueeeW kes peefjS osKe-jsKe kejves kes efueS yeQke ves peesefKece heyebOeve veerefleeeb leweej keer reliable and up to date management information systems. The
risk management policies and major control limits are approved
nQ~ peesefKece heyebOeve veerefleeeb Deewj hecegKe efveeb$eCe meerceeSb efveosMeke ceb[ue eje Devegceesefole
by the Board of Directors and they are monitored and reviewed
keer ieF& nQ Deewj Gvekeer efveeefcele DeeOeej hej osKe-jsKe leLee meceer#ee keer peeleer nw~ yeQke regularly. The organization of the Bank is conducive to managing
kee mebieve peesefKece kes heyebOeve ceW meneeke jne nw~ [sefjJesefJe heefjeeueve ceW Jeeheej risks. There is sufficient awareness of the risks and the size of
efeee keueeheeW kes $eCe peesefKeceeW keer heee&hle peevekeejer nw~ exposure of the trading activities in derivative operations.
heyebOe efveosMeke SJeb meerF&Dees keer DeOe#elee ceW yeQke kes efveosMekeeW keer peesefKece heyebOeve The Bank has a Risk Management Committee of Directors
presided over by the Managing Director& CEO.
meefceefle nw~
The hedge/non hedge (market making) transactions are recorded
nspe/vee@ve-nspe (ceekex ceseEkeie) mebJeJenejeW kees efYeVe he mes efjkee[& efkeee peelee nw~ separately. Income/expenditure on hedging derivatives is
nseEpeie JetlheVeer hej Deee/Kee& kees Gheefele DeeOeej hej uesKeebefkele efkeee peelee nw~ accounted on accrual basis.
Heesjskeme Hee@jJe[& mebefJeoeDeeW kees yeepeej kees efeeqvnle efkeee ieee nw Deewj heefjCeecele: ueeYe Forex forward contracts are marked to market and the resultant
Deewj neefve kees ueeYe SJeb neefve Keeles ceW yeleeee peelee nw~ gains and losses are recognized in the profit and loss account.
Interest rate derivatives and currency derivatives other than
Jeeheej GsMe mes efJeefvecee Jeeheej Jeglhevve kes DeueeJee yeepe oj Jeglhevve Deewj cege
exchange traded derivatives for trading purpose are marked to
Jeglhevve kees yeepeej kees efeeqvnle efkeee peelee nw Deewj heefjCeecele: neefve, eefo keesF&, kees market and the resulting losses, if any, are recognised in the
ueeYe SJeb neefve Keeles ceW yeleeee peelee nw~ efveJeue ueeYe, eefo keesF&, hej Oeeve veneR efoee Profit & Loss account. Net Profit, if any, is ignored.
peelee nw ~ Exchange traded derivatives entered into for trading purposes
Jeeheej GsMe mes heefJe efJeefvecee Jeeheej JeglheVe kee efJeefvecee eje efoS ieS oj kes are valued at prevailing market rates based on rates given by the
exchange and the resultant gains and losses are recognized in
DeeOeej hej heeefuele ceekex ojeW hej cetueebkeve efkeee peelee nw Deewj heefjCeecele:ueeYe SJeb
the Profit & Loss account.
neefve kees ueeYe SJeb neefve Keeles ceW yeleeee peelee nw ~
Gains/losses on termination of the trading swaps are recorded
Jeeheej mJewhe keer meceeeqhle hej ueeYe/neefve kees meceeeqhle efleefLe hej Deee/Kee& kes he ceW on the termination date as income/expenditure. Any gain/loss on
efjkee[& efkeee peelee nw~ mJewhe keer meceeeqhle hej efkemeer Yeer ueeYe/neefve kee mLeieve mJewHe keer termination of hedging swaps are deferred and recognised over
Mes<e DevegyebefOele kece DeJeefOe DeLeJee heoveeefcele DeeeqmleeeW/oseleeDeeW keer yekeeee DeJeefOe mes the shorter of the remaining contractual life of the swap or the
remaining life of the designated assets/liabilities.
mebye efkeee peelee nw~
Option fees/premium is amortised over the tenor of the option
efJekeuhe mebefJeoe kes heefjhekeJelee keeue hej efJekeuhe Meguke/heerefceece kee heefjMeesOeve efkeee contract.
peelee nw ~
Bank has a proper system of submitting periodical reports to
yeQke ceW Jeefj Deewj Ge heyebOeve kees DeeJeefOeke efjheeseX kees hemlegle kejves keer Senior and Top Management and Board as well as regulatory
Gefele heefle nw Fmekes meeLe ner Yeejleere efj]peJe& yeQke eje Dehesef#ele/ee heefjeeueve authorities as required by RBI and/or as per operational
requirements. Bank has clearly spelt derivative guidelines
DeeJeMekeleevegmeej efJeefveeeceke heeefOekeeefjeeW kees Yeer efjhees& Yespeer peeleer nw~ yeQke kes heeme
on various aspects approved by the Board of Director. The
efveosMeke yees[& eje Devegceesefole efJeefYeVe henuetDeeW hej mhe [sefjJesefJe efoMee-efveoxMe nw~ derivative transactions are subject to concurrent, internal,
[sefjJesefJe uesve osve meceJeleea Deebleefjke, meebefJeefOeke Deewj efveeeceke uesKee hejer#ee kes Meleex statutory and regulatory audits.
kes DeOeOeerve nw~ The counter parties to the transactions are banks, primary
mebJeJenejeW kes heeflehe#e yeQke heeLeefceke [eruej Deewj heerefceej keeheexjsdme FkeeFeeb nQ~ FveceW dealers and corporate entities. The deals are done under
approved exposure limits. The Bank has adopted the Current
JeJenej Devegceesefole $eCe peesefKece meercee kes Deboj efkeee peelee nw~ yeQke ves yeepe oj SJeb
Exposure method prescribed by Reserve Bank of India for
efJeosMeer efJeefvecee [sefjJesefJe uesve-osveeW kes keejCe GlheVe $eCe peesefKeceeW kes ceeheve kes efueS measuring Credit Exposures arising on account of interest rate
Yeejleere efj]peJe& yeQke eje efveOee&jle Jele&ceeve $eCe peesefKece efJeefOe DeheveeF& nw~ Jele&ceeve $eCe and foreign exchange derivative transactions. Current exposure
peesefKece efJeefOe ceW Jele&ceeve $eCe peesefKece Deewj Fve mebefJeoeDeeW kes mebYeeJeer Deeieeceer $eCe method is the sum of current credit exposure and potential future
peesefKece kee pees[ nw~ exposure of these contracts.
78
Jele&ceeve $eCe Skemehees]pej Fve mebefJeoeDeeW kes mekeejelceke ceeke&-t-ceekex cetue kee pees[ The current credit exposure is the sum of positive mark
to market value of these contracts i.e. when the Bank has to
nw DeLee&led peye yeQke kees heeflehe#e mes jeefMe heehle kejveer nesleer nw~ receive money from the counter party.
mebYeeJeer Deeieeceer $eCe peesefKece kee efveOee&jCe Fve mebefJeoeDeeW kes keeflehee cetue jeefMe, eens Potential future credit exposure is determined by multiplying
mebefJeoe kee Metve, mekeejelceke DeLeJee vekeejelceke ceeke&-t-ceekex cetue nes, kes meeLe the notional principal amount of these contracts irrespective
efvecveevegmeej mebyebefOele S[-Dee@ve lelJeeW kes Devegmeej efueKele kes Mes<e heefjhekeJelee Deewj mJehe of whether the contract has zero, positive or negative mark to
market value by the relevant add-on factors as under according
kee iegCee kejkes heehle efkeee peeSiee~ to the nature and residual maturity of the instrument.
kegue Devegceeefvele cetue jeefMe hej ueeiet Residual Maturity Conversion factor applied on
heefjJele&ve keejke lelJe Notional Principal Amount
DeJeefMe< HeefjHekeJelee
yeepe oj efJeefvecee oj Interest Rate Exchange Rate
mebefJeoe mebefJeoe Contract Contract
Ske Je<e& ee Gmemes kece 0.50% 2.00% One year or less 0.50% 2.00%
Ske Je<e& mes DeefOeke heebe 1.00% 10.00% Over one year to five years 1.00% 10.00%
Je<e& leke
Over five years 3.00% 15.00%
heeBe Je<e& mes DeefOeke 3.00% 15.00%
While computing the credit exposure, sold options are excluded
$eCe peesefKece keer ieCevee kejles mecee `èfyeeeriele efJekeuheeW'' kees JeneB es[ efoee peelee
wherever the entire premium/fee or any other form of income is
nw peneB keneR heerefceece / Meguke ee efkemeer Yeer he ceW Deee heehle / Jemetueer nesleer nQ~ received / realized.
As per the extant RBI guidelines, credit exposures computed
Yeejleere efj]peJe& yeQke kes ceewpetoe efoMeeefveoxMeevegmeej mebefJeoe kes Jele&ceeve yeepeej cetue ceeke& as per the current Mark to Market value of the contracts, also
kes DevegHe $eCe peesefKece keer ieCevee keer peeleer nw~ Fme hej ``ceeveke'' esCeer kes $eCe attracts provisioning requirement as applicable to the loan assets
Deeeqmle hej ueeiet heeJeOeeve pejleW Yeer ueeiet nw~ Jele&ceeve ceW peesefKece Jeeueer DeeeqmleeeW hej in the Standard category, of the concerned counterparty. At
present, the provision is to be maintained at 0.4% of the risk
0.4% heeJeOeeve efkeee peevee nw~ nceejs KeeleeW ceW yeQke Gheeg&e kes Devegmeej Dehesef#ele weighted assets. The Bank makes the requisite provision as
heeJeOeeve kejles nQ~ aforesaid in the books.
ii. cee$eelceke hekeve ii. Quantitative Disclosures
e.meb. efJeJejCe Particulars cege JeglHevveer yeepe oj JeglHevveer

Sr. Currency Interest Rate
No. Derivatives Derivatives
1 ef[jeFJesefJme (Devegceeefvele cetuejeefMe) Derivatives (Notional Principal Amount)
De) nseEpeie nsleg a) For hedging 13539.59 12400.98
(19080.22) (14553.39)
ke) keejesyeej nsleg b) For trading 3425.12 0.00
(3138.34) (1225.00)
2 yeepe oj hejeqmLeefleeeb [1] Marked to Market Positions [1]
Deeeqmle (+) a) Asset (+) 44.15 233.02
(235.58) (636.76)
oselee (-) b) Liability (-) (4.59) (27.76)
(26.17) (73.25)
3 kesef[ Skemeheespej [2] Credit Exposure [2] 317.26 343.88
(911.59) (716.72)
4 yeepe oj ceW Ske heefleMele kes heefjJele&ve mes nesves Likely impact of one percentage
change in interest rate (100*PV01)
Jeeuee mebYeeJe heYeeJe (100*PV01)
nseEpeie ef[jeFJesefJme Hej a) On hedging derivatives 0.00 0.57
(2.48) (0.05)
^sef[bie ef[jeFJesefJme Hej b) On trading derivatives 2.25 0.00
(0.00) (28.80)
5 Je<e& kes oewjeve Heeee ieee 100*PV01 kee Maximum & Minimum of 100*PV01 DeefOe./Max vet./Min DeefOe./Max vet./Min
observed during the year
DeefOekelece SJeb vetvelece
nseEpeie Hej a) On hedging 0.00 0.00 3.44 0.57
(2.26) (2.48) (45.85) (28.80)
^sef[bie Hej b) On trading 2.64 2.25 0.05 0.00
(0.44) (1.43) (0.05) (0.00)
79
5.4 Deeeqmle iegCeJeee 5.4. Asset Quality

5.4.2 Devepe&ke Deeeqmleeeb 5.4.2. Non-Performing Assets:
S) Devepe&ke Deefiece (a) Non performing Advances
efJeJejCe Particulars 2016-17 2015-16
(i) efveJeue DeefieceeW ceW mes efveJeue SveheerS (%) (i) Net NPAs to Net Advances (%) 6.90% 7.79%
(ii) SveheerS (mekeue) kee Gleej-e{eJe (ii) Movement of NPAs (Gross)
ke) DeejbefYeke Mes<e a) Opening balance 49879.13 22193.24
Ke) Je<e& kes oewjeve heefjJeOe&ve b) Additions during the year 20320.99 38606.23
ie) Je<e& kes oewjeve keceer c) Reductions during the year 18155.59 10920.34
Ie) Debeflece Mes<e d) Closing balance 52044.52 49879.13
(iii) efveJeue SveheerS kee Gleej-e{eJe (iii) Movement of Net NPAs
(iv) SveheerS kes efueS heeJeOeeveeW kee Gleej-e{eJe (iv) Movement of provision for NPAs
(excluding provisions on standard assets)
(ceeveke DeeeqmleeeW hej heeJeOeeve kees es[kej)
Ke) Je<e& kes oewjeve efkeS iees heeJeOeeve b) Provisions made during the year 8097.53 16346.05
ie) Deefleefje heeJeOeeve kees yes Keeles ceW efueKevee / jeF yewke c) Write-off/write-back of excess provisions 3409.95 3786.18
kejvee
(Ke) Devepe&ke efveJesMe (b) Non performing Investments
(i) efveJeue efveJesMe hej efveJeue SveheerDeeF& (%) (i) Net NPIs to Net Investment (%) 0.23% 0.09%
(ii) SveheerDeeF& (mekeue) kee heJeen (ii) Movement of NPIs (Gross)
(iii) efveJeue SveheerDeeF& kee Gleej-e{eJe (iii) Movement of Net NPIs
(iv) SveheerDeeF& kes efueS heeJeOeeveeW kee Gleej-e{eJe (iv) Movement of provision for NPIs
Ke) Je<e& kes oewjeve efkeS iees heeJeOeeve b) Provisions made during the year 220.16 62.30
ie) jeF yewke/Deefleefje heeJeOeeve kees jeF yewke c) Write-off/write-back of excess provisions 101.87 130.89
80
5.4.3 hegveie&efle KeeleeW kes efJeJejCe / Particularsof Accounts Restructured-
(ke) Je<e& 2016-17 kes oewjeve hegveie&ve keer Mele& hej $eCe DeeeqmleeeW kes yeewjs (heyebOeve eje mecesefkele Deewj meveoer uesKeekeejeW eje DeeMJeeefmele)
(a) Details of Loan assets subjected to restructuring during 2016-17 (As compiled by the management and relied upon by the Auditors)
(jeefMe kejes[ ceW)
hegveie&efle KeeleeW kes hekeej meer[erDeej ceskesefvepece kes lenle SmeSceF& $eCe hegveie&ve kes lenle kegue kegue
Type of Restructuring Under CDR Mechanism Under SME Debt Restructuring Others Total
ke.
meb. DeJe- DeJe- mebe- DeJe- DeJe-
Sr. DeeeqmleeeW kee
No
ceeveke ceeveke mebefoiOe neefve kegue ceeveke ceeveke foiOe neefve kegue ceeveke ceeveke mebefoiOe neefve kegue ceeveke ceeveke mebefoiOe neefve kegue
JeieeakejCe Standard Sub- Doubtful Loss Total Standard Sub- Doubt- Loss Total Standard Sub- Doubtful Loss Total Standard Sub- Doubtful Loss Total
Asset Classification
standard standard ful standard standard
/ BANK OF INDIA
1 efJeeere Je<e& GOeejkelee&DeeW 12 0 55 0 67 51 14 83 0 148 33876 7592 846 3 42317 33939 7606 984 3 42532
kes eLee 1 keer mebKee (29) (17) (16) (0) (62) (102) (37) (37) (1) (177) (31847) (6147) (509) (7) (38510) (31978) (6201) (562) (8) (38749)
DeHewue kees No. Of Bor-
rowers
Hegveie&efle Keeles
(HeejbefYeke yekeeee jeefMe 801.98 0 7281.59 0.00 8083.57 288.87 143.50 844.94 0.00 1277.31 6435.26 2271.36 5431.15 226.67 14364.45 7526.11 2414.86 13557.69 226.67 23725.32
DeeBke[s) Amount Out- (4125.32) (1423.17) (2018.47) (0.00) (7566.96) (757.93) (325.08) (343.32) (1.72) (1428.05) (12352.48) (1838.39) (2423.41) (223.01) (16837.29) (17235.74) (3586.64) (4785.19) (224.73) (25832.30)
Restructured standing
Account As
on April 1 of Gme Hej 29.21 0 127.25 0.00 156.46 3.84 0.50 5.49 0.00 9.83 155.15 28.13 49.78 0.00 233.06 188.20 28.63 182.52 0.00 399.35
FY (Opening (343.16) (59.93) (95.23) (0.00) (498.32) (23.64) (2.93) (11.18) (0.00) (37.75) (624.48) (67.33) (90.07) (6.97) (788.86) (991.29) (130.19) (196.48) (6.97) (1324.93)
Figure) HeeJeOeeve
Provision
thereon
2 Je<e& kes oewjeve GOeejkelee&DeeW 1 0 1 0 2 0 1 1 0 2 11063 61 16 0 11140 11064 62.00 18 0 11144

lee]pee hegveie&efle keer mebKee (3) (0) (7) (0) (10) (5) (1) (1) (0) (7) (16887) (69) (47) (0) (17003) (16895) (70.00) (55) (0) (17020)
Fresh restruc- No. Of Bor-
turing during rowers
the year
yekeeee jeefMe 132.66 0 402.44 0.00 535.10 5.81 1.31 18.82 0.00 25.94 1197.77 535.13 201.80 0.00 1934.70 1336.24 536.44 623.06 0.00 2495.75
Amount Out- (142.53) (0.00) (1059.90) (0.00) (1202.43) (55.36) (15.57) (29.45) (0.00) (100.38) (2850.12) (975.71) (518.61) (0.00) (4344.44) (3048.01) (991.28) (1607.96) (0.00) (5647.25)
standing
Gme Hej 0 2.59 13.25 0.00 15.84 0.93 0.62 1.99 0.00 3.54 172.42 10.88 57.11 6.96 247.37 173.35 14.09 72.35 6.96 266.75
HeeJeOeeve (2.40) (0.00) (17.16) (0.00) (19.56) (0.07) (0.00) (0.00) (0.00) (0.07) (88.70) (1.37) (35.72) (0.00) (125.79) (91.17) (1.37) (52.88) (0.00) (145.42)
Provision
thereon
3 efJeeere Je<e& GOeejkelee&DeeW 1 2 -4 0 -1 4 -2 -2 0 0 8 -4 -4 -1 -1 13 -4 -10 -1 -2

kes oewjeve keer mebKee (0) (0) (0) (0) (0) (2) (-2) (0) (0) (0) (5) (-5) (0) (0) (0) (7) (-7) (0) (0) (0)
hegveie&efle No. Of Bor-
rowers
/ Annual Report 2016-17
ceeveke heJeie& ceW

GVeeve yekeeee jeefMe 191.75 249.7 -543.12 0.00 -101.67 25.63 -22.23 -3.40 0.00 0.00 1330.31 -552.73 -783.88 4.05 -2.25 1547.69 -325.26 -1330.40 4.05 -103.92
Upgrada- Amount Out- (0) (0.00) (-13.68) (0.00) (-13.68) (6.93) (-6.93) (0.00) (0.00) (0.00) (99.02) (-105.40) (0.00) (0.00) (-6.38) (105.95) (-112.33) (-13.68) (0.00) (-20.06)
tions to standing
restructured
standard cat-
14.63 2.79 -17.42 0.00 0.00 0.87 -0.70 -0.17 0.00 0.00 12.03 6.46 -18.49 0.00 0.00 27.53 8.55 -36.08 0.00 0.00
egory during Gme Hej
the FY HeeJeOeeve (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (3.33) (-3.33) (0.00) (0.00) (0.00) (3.33) (-3.33) (0.00) (0.00) (0.00)
Provision
thereon
81
82
ke.
meb. DeeeqmleeeW kee DeJe- DeJe- mebe- DeJe- DeJe-
Sr. ceeveke ceeveke mebefoiOe neefve kegue ceeveke ceeveke foiOe neefve kegue ceeveke ceeveke mebefoiOe neefve kegue ceeveke ceeveke mebefoiOe neefve kegue
No JeieeakejCe Standard Total Standard Total Standard Loss Total Standard Loss Total
Sub- Doubtful Loss Sub- Doubt- Loss Sub- Doubtful Sub- Doubtful
Assets Classification
4 Ssmes Hegveie&efle GOeejkelee&DeeW 3 0 0 0 3 33 0 0 0 33 16939 0 0 0 16939 16975 0 0 0 16975

ceeveke Deefiece keer mebKee (3) (0) (0) (0) (3) (13) (0) (0) (0) (13) (13155) (0) (0) (0) (13155) (13171) (0) (0) (0) (13171)
efpeve Hej No. Of Bor-
efJeeere Je<e& rowers
keer meceeeqHle yekeeee jeefMe 130.36 0 0 0.00 130.36 82.51 0.00 0.00 0.00 82.51 1634.20 0.00 0.00 0.00 1634.20 1847.07 0.00 0.00 0.00 1847.07
/ BANK OF INDIA
Hej Gelej Amount Out- (447.70) (0.00) (0.00) (0.00) (447.70) (52.83) (0.00) (0.00) (0.00) (52.83) (1704.33) (0.00) (0.00) (0.00) (1704.33) (2204.86) (0.00) (0.00) (0.00) (2204.86)
HeeJeOeeveerkejCe standing
Deewj/DeLeJee
3.22 0 0 0.00 3.22 2.56 0.00 0.00 0.00 2.56 29.82 0.00 0.00 0.00 29.82 35.60 0.00 0.00 0.00 35.60
Deefleefjkele Gme Hej
(50.50) (0.00) (0.00) (0.00) (50.50) (0.40) (0.00) (0.00) (0.00) (0.40) (276.71) (0.00) (0.00) (0.00) (276.71) (327.61) (0.00) (0.00) (0.00) (327.61)
peesefKece Yeej HeeJeOeeve
ueievee yebo nw Provision
thereon
Deewj FmeerefueS
GvnW Deieues
efJeeere Je<e&
kes HeejcYe
ceW Hegveie&efle
ceeveke DeefieceeW
kes He ceW
oMee&ves keer
DeeJeMekelee
veneR nw
Restructured
standard ad-
vances which
cease to
attract higher
provision-
ing and / or
additional risk
weight at the
end of the FY
and hence
need not be
shown as
restructured
standard ad-
vances at the
beginning of
the next FY
ke.
meb. DeeeqmleeeW kee DeJe- DeJe- mebe- DeJe- DeJe-
Sr. ceeveke ceeveke mebefoiOe neefve kegue ceeveke ceeveke foiOe neefve kegue ceeveke ceeveke mebefoiOe neefve kegue ceeveke ceeveke mebefoiOe neefve kegue
No JeieeakejCe Standard Total Standard Total Standard Loss Total Standard Loss Total
Sub- Doubtful Loss Sub- Doubt- Loss Sub- Doubtful Sub- Doubtful
Assets Classification
5 efJeeere Je<e& GOeejkelee&DeeW -3 1 2 0 0 -11 -5 16 0 0 -37 -12 49 0 0 -51 -16 67 0 0

kes oewjeve (-15) (-17) (32) (0) (0) (-29) (-20) (49) (0) (0) (-1691) (1387) (305) (1) (2) (-1735) (1350) (386) (1) (2)
keer mebKee
Hegveie&efle No. Of Bor-
KeeleeW kee rowers
-344.28
[eGveies[sMeve yekeeee jeefMe 122.74 221.54 0.00 0.00 -109.41 -74.32 183.73 0.00 0.00 -1244.52 -1209.889 2453.42 0.00 -0.99 -1698.21 -1161.47 2858.69 0.00 -0.99
Down
/ BANK OF INDIA
Amount Out- (-2938.51) (-1423.17) (4361.68) (0.00) (0.00) (-349.21) (-169.45) (518.66) (0.00) (0.00) (-2213.94) (-330.97) (2635.71) (63.80) (154.61) (-5501.65) (-1923.59) (7516.05) (63.80) (154.61)
gradations of
standing
restructured
accounts dur- -18.94 1.33 17.61 0.00 0.00 -1.17 0.14 1.03 0.00 0.00 -9.79 -14.28 24.07 0.00 0.00 -29.9 -12.81 42.71 0.00 0.00
ing the FY Gme Hej
(-227.43) (-59.93) (287.36) (0.00) (0.00) (18.07) (-0.90) (18.97) (0.00) (0.00) (-91.82) (9.44) (82.38) (0.00) (0.00) (-337.32) (-51.39) (388.71) (0.00) (0.00)
HeeJeOeeve
Provision
thereon

kes oewjeve (1) (0) (1) (0) (2) (16) (2) (4) (1) (23) (8) (5) (16) (5) (34) (25) (7) (21) (6) (59)
keer mebKee
Hegveie&efle No. Of Bor-
KeeleeW kees rowers
yes Keeles ceW yekeeee jeefMe 108.44 19.72 556.03 0.00 684.19 38.89 33.39 112.83 0.00 185.11 648.91 84.67 307.98 0.00 1041.56 796.24 137.78 976.84 0.00 1910.86
[euevee Amount Out- (38.92) (0.00) (172.15) (0.00) (211.07) (129.31) (20.77) (46.49) (1.72) (198.29) (2668.29) (31.44) (175.52) (26.03) (2901.28) (2836.52) (52.21) (394.16) (27.75) (3310.64)
Write-offs of standing
restructured
accounts dur- 4.93 -0.15 41.78 0.00 46.56 0.09 0.46 0.76 0.00 1.31 49.70 10.04 15.78 0.00 75.52 54.72 10.35 58.32 0.00 123.39
ing the FY
Gme Hej
(31.50) (0.00) (272.50) (0.00) (304.00) (1.40) (1.53) (24.66) (0.00) (27.59) (131.39) (36.50) (149.00) (0.27) (317.16) (164.29) (38.03) (446.16) (0.27) (648.75)
HeeJeOeeve
Provision
thereon
kes eLee 31 keer mebKee (13) (0) (54) (0) (67) (51) (14) (83) (0) (148) (33877) (7593) (845) (3) (42318) (33941) (7607) (982) (3) (42533)
ceee& kees No. Of Bor-
Hegveie&efle Keeles rowers
(keueesefpebie yekeeee jeefMe 531.64 352.72 6806.42 0.00 7690.78 89.50 14.87 931.26 0.00 1035.63 5295.23 959.20 7033.34 237.68 13525.45 5916.36 1326.79 14771.03 237.68 22251.86
Deeke[s) Amount Out- (840.96) (0.00) (7254.21) (0.00) (8095.18) (288.87) (143.50) (844.94) (0.00) (1277.31) (6601.95) (2356.47) (5411.55) (267.49) (14637.45) (7731.78) (2499.97) (13510.70) (267.49) (24009.94)
Restructured standing
Accounts as
on March 31 16.75 6.86 98.91 0.00 122.52 1.82 0.10 7.58 0.00 9.50 110.63 21.15 57.97 0.00 189.74 129.20 28.11 164.46 0.00 321.76
of the
Gme Hej
(29.21) (0.00) (127.25) (0.00) (156.46) (3.84) (0.50) (5.49) (0.00) (9.83) (155.15) (28.13) (49.84) (0.00) (233.12) (188.20) (28.63) (182.58) (0.00) (399.41)
FY HeeJeOeeve
(closing Provision
figures*) thereon
83
5.4.3.2 oyeeJeiemle DeeeqmleeeW hej hekeve 5.4.3.2 Disclosure on Stressed Assets

(1) Jele&ceeve $eCeeW keer ueeerueer Hegve:mebjevee hej hekeve (1) Disclosure on Flexible Structuring of Existing Loans
DeJeefOe Period efkeleves ueeerueer hegve:mebjjevee nsleg eeefvele $eCeeW ueeerueer hegve:mebjevee nsleg eeefvele $eCeeW
GOeejkelee&DeeW keer jeefMe keer Skemehees]pej Yeeefjle Deewmele DeJeefOe
kes efueS ueeerueer Amount of loans taken up for Exposure weighted average
hegve:mebjevee hej flexible structuring duration of loans taken up for
flexible structuring
efJeeej efkeee ieee
No. of ceeveke kes he ceW SveheerS kes he ceW ueeerueer ueeerueer
borrowers Jeieeake=le Jeieeake=le hegve:mebjjevee ueeiet hegve:mebjjevee ueeiet
taken up Classified as
for flexible Classified as kejves mes hetJe& kejves mes heeele
Standard Before After applying
structuring NPA
applying flexible
flexible structuring
structuring
efJeiele efJeeere Je<e& Previous Financial 6 1286.23 577.49 13.38 Yrs 15.21 Yrs
Year
eeuet efJeeere Je<e& (Dehewue Current Financial 9 1071.01 65.46 6.96 Yrs 12.35 Yrs
Year (From April 2016
2016 mes ceee& 2017) to March 2017)
(2) keee&veerefleke $eCe hegve:mebjjevee eespevee (2) Disclosure on Strategic Debt Restructuring Scheme
(Keeles pees Jele&ceeve ceW mQ[-eqmue DeJeefOe kes Debleie&le nQ) (accounts which are currently under the stand-still period)
Keeles peneb efjheese\ie leejerKe kees yekeeee jeefMe efpeve KeeleeW ceW $eCe kee FeqkeJeer ceW heefjJele&ve efpeve KeeleeW ceW $eCe kee FeqkeJeer ceW heefjJele&ve
Sme[erDeej Meg Amount outstanding as on the uebefyele nw GveceW efjheese\ie leejerKe kees yekeeee efkeee ieee nw GveceW efjheese\ie leejerKe kees
efkeee ieee nw reporting date jeefMe yekeeee jeefMe
No. of Amount outstanding as on the Amount outstanding as on the
accounts reporting date with respect to reporting date with respect to
where SDR has accounts where conversion of accounts where conversion of
been invoked debt to equity is pending debt to equity has taken place
ceeveke kes he ceW SveheerS kes he ceW ceeveke kes he ceW SveheerS kes he ceW ceeveke kes he ceW SveheerS kes he ceW
Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le
Classified as Classified as Classified as Classified as Classified as Classified as
Standard NPA Standard NPA Standard NPA
12 1933.12 519.97 642.46 190.49 1290.66 329.48
(3) Sme[erDeej eespevee kes yeenj mJeeefcelJe heefjJele&ve hej hekeerkejCe (3) Disclosures on Change in Ownership outside SDR Scheme
Keeles peneb yeQkeeW ves efjheese\ie leejerKe kees yekeeee jeefMe efpeve KeeleeW ceW $eCe kee FeqkeJeer ceW efpeve KeeleeW ceW $eCe kee FeqkeJeer ceW efpeve KeeleeW ceW veS Mesej peejer kej ee
mJeeefcelJe ceW heefjJele&ve Amount outstanding as on heefjJele&ve/ FeqkeJeer MesejeW keer efiejJeer heefjJele&ve / FeqkeJeer MesejeW keer efiejJeer heceesj keer FeqkeJeef keer efyeeer eje
kejves kee efveCe&ue ues the reporting date uebefyele nw GveceW efjheese\ie leejerKe kees keer ieF& nw GveceW efjheese\ie leejerKe kees mJeeefcelJe ceW heefjJele&ve hemleeefJele nw Jeneb
efueee nw yekeeee jeefMe yekeeee jeefMe efjheese\ie leejerKe kees yekeeee jeefMe
No. of accounts Amount outstanding as Amount outstanding as Amount outstanding as
where banks on the reporting date with on the reporting date with on the reporting date with
have decided to respect to accounts where respect to accounts where respect to accounts where
effect change in conversion of debt to equity/ conversion of debt to equity/ change in ownership is
ownership invocation of pledge of invocation of pledge of envisaged by issuance
equity shares is pending equity shares has taken of fresh shares or sale of
place promoters equity
ceeveke kes he ceW SveheerS kes he ceW ceeveke kes he ceW SveheerS kes he ceW ceeveke kes he ceW SveheerS kes he ceW ceeveke kes he ceW SveheerS kes he ceW
Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le Jeieeake=le
Classified as Classified as Classified as Classified as Classified as Classified as Classified as Classified as
Standard NPA Standard NPA Standard NPA Standard NPA
1 213.84 0.00 0.00 0.00 0.00 0.00 213.84 0.00
84
(4) keeee&vJeeveeOeerve heefjeespeveeDeeW kes mJeeefcelJe ceW heefjJele&ve hej hekeve (4) Disclosures on Change in Ownership of Projects Under Implementation
heefjeespevee $eCe Keeles peneb yeQke ves mJeeefcelJe efjheese\ie leejerKe kees yekeeee jeefMe
ceW heefjJele&ve kejves kee efveCe&e efueee nw Amount outstanding as on the reporting date
No. of project loan accounts
where the Bank has decided to
ceeveke kes he ceW Jeieeake=le ceeveke hegvej&efele kes he ceW Jeieeake=le SveheerS kes he ceW Jeieeake=le
Classified as Standard Classified as Standard Classified as NPA
effect change in ownership
restructured
2 324.46 0.00 0.00
(5) oyeeJeiemle DeeeqmleeeW keer OeejCeere hegvej&evee (Sme4S) nsleg (5) Disclosure on Scheme for Sustainable Structuring of
eespevee hej hekeve, peneb Yeer keeee&eqvJele efkeee ieee nes Stressed Assets (S4A), wherever implemented.
e.meb. jeefMe yekeeee jeefMe Oeeefjle heeJeOeeve

S. No. Amount Amount Outstanding Provision Held
Yeeie S ceW Yeeie yeer
In Part A In Part B
ceeveke kes he ceW Jeieeake=le
Classified as Standard
Metve Metve Metve Metve Metve
Nil Nil Nil Nil Nil
SveheerS kes he ceW Jeieeake=le
Classified as NPA
1 138.01 76.36 61.65 75.09
5.4.4 Deeeqmle hegvee|vecee&Ce nsleg heefleYeteflekejCe/hegvee|vecee&Ce kebheveer kees yeseer ieF& 5.4.4 Details of financial assets sold to Securitisation/
efJeeere DeeeqmleeeW kes yeewjs Reconstruction Company for Asset Reconstruction
ke. efyeeer kes yeewjs A. Details of Sales:
e. efJeJejCe Particulars 2016-17 2015-16

meb.
Sr.
No.
(i) KeeleeW keer mebKee Number of accounts 0.00 0.00
(ii) Smemeer / Deej meer kees yeses ieS KeeleeW kee kegue cetue Aggregate value (net of provision) of accounts 0.00 0.00
sold to SC/RC
(iii) kegue HeefleHeue Aggregate consideration 0.00 0.00
(iv) efJeiele Je<ees ceW Debleefjle KeeleeW ceW Jemetue efkeee ieee Deefleefjkele Additional consideration realized in respect of 2.10 16.00
accounts transferred in earlier years
HeefleHeue
(v) efveJeue yener cetue Hej kegue Deee / (neefve) Aggregate gain/(loss) over net book value (15.50) (117.89)
Ke. heefleYetefle jmeeroeW ceW efveJesMeeW kee yener cetue B. Book Value of Investments in Security Receipts:
Particulars
efJeJejCe Debleefve&efnle kes He ceW yeQke Deve yeQkeeW/efJeeere mebmLeeveeW/ kegue
odJeeje yeses ieS SveHeerS SveyeerSHemeer odJeeje yeses ieS Total
odJeeje meceefLe&le SveHeerS odJeeje meceefLe&le
Backed by NPAs Backed by NPAs sold
sold by the Bank as by other banks/financial
underlying institutions/NBFC
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
heefleYetefleeeW keer heeeqhle ceW efveJesMe kee yener Book Value of investments in 2780.86 2824.39 0.00 0.00 2,780.86 2824.39
securities receipts
cetue
85
ie. Smemeer/Deejmeer kees SveheerS keer efyeeer kes mebyebOe ceW heeJeOeeve hej hekeve : C. Disclosure on Provision in respect of sale of NPA to SCs/RCs:
e.meb. jeefMe Je<e& kes oewjeve efkeS ieS heeJeOeeve eLee 31.3.2017 kees `Deve Deejef#eefleeeW' mes veeces efkeS ieS
S. No Amount Provision made during the year DeheefjMeesefOele heeJeOeeve
Unamortised provision debited from other
reserves as on 31.03.2017
NIL / Metve
Ie. SveheerS keer efyeeer mes ueeYe D. Profit from sale of NPA:
e.meb. efJeJejCe Particular 2016-17 2015-16

S. No
1 SveheerS keer efyeeer kes mebyebOe ceW efJeeere Je<e& 2016-17 Profit booked in FY 2016-17 in respect of sale 0.00 0.00
of NPA
ceW yegke efkeee ieee ueeYe
5.4.5 Kejeroer ieF&/yeseer ieF& Devepe&ke efJeeere DeeeqmleeeW kee yeewje (Deve yeQkeeW mes/kees)
5.4.5 Details of non-performing financial assets
purchased/sold (from/to other banks)
(S) Kejeroer ieF& Devepe&ke efJeeere DeeeqmleeeW kee yeewje : (a) Details of non-performing financial assets purchased:
Sr. No. efJeJejCe Particulars 2016-17 2015-16
1 (ke) (a) Je<e& kes oewjeve Kejeros ieS KeeleeW keer mebKee No. of accounts purchased during the year Metve / NIL Metve / NIL
(Ke) (b) kegue yekeeee Aggregate outstanding Metve / NIL Metve / NIL
2 (ke) (a) FveceW mes Je<e& kes oewjeve efkeleves KeeleeW kee hegveie&ve efkeee ieee Of these, number of accounts restructured during the Metve / NIL Metve / NIL
year
(Ke) (b) kegue yekeeee Aggregate outstanding Metve / NIL Metve / NIL
(yeer) yeseer ieF& Devepe&ke efJeeere DeeeqmleeeW kee yeewje: (b) Details of non-performing financial assets sold:
1. yeses ieS KeeleeW keer mebKee 1. No. of accounts sold Metve / NIL Metve / NIL
2. kegue yekeeee 2. Aggregate outstanding Metve / NIL Metve / NIL
3. heehle kegue heefleHeue 3. Aggregate consideration received Metve / NIL Metve / NIL
5.4.6 ceeveke DeeeqmleeeW hej heeJeOeeve 5.4.6 Provisions on Standard Assets
Particulars
efJeJejCe eLee 31.03.2017 eLee 31.03.2016
As at 31.03.2017 As at 31.03.2016
Provisions towards Standard Assets held as per

DeejyeerDeeF& ceevekeeW kes Deveghe ceeveke DeeeqmleeeW kes efueS heeJeOeeve 2393.69 2285.85
RBI Norms
86
5.4.7 Deeeqmle JeieeakejCe ceW Deblej Deewj SveheerS nsleg heeJeOeeveerkejCe 5.4.7 Divergence in Asset Classification, and Provisioning for NPAs:
e.meb. yeesjs Particulars jeefMe

S. No Amount
1 yeQke eje efjhees& efkeee ieee mekeue SveheerS eLee 31 Gross NPAs as on March 31, 2016 as reported SveheerS (ceeveke DeeeqmleeeW nsleg efkeS ieS
by the bank
ceee&, 2016 heeJeOeeve es[kej), nsleg yeQke eje efkeS
ieS heeJeOeeve kes mebyebOe ceW efJeeere Je<e&
2 DeejyeerDeeF& kes cetueebkeve Devegmeej mekeue SveheerS eLee Gross NPAs as on March 31, 2016 as assessed
by RBI 2015-16 nsleg Deblej (divergence)
31 ceee&, 2016 mebyebOeer hekeve pees DeejyeerDeeF& eje peejer
3 Divergence in Gross NPAs (2-1) heefjhe$e meb. DBR.BP.BC. 63/21.04.
mekeue SveheerS ceW Deblej (2-1)
018/2016-17 efoveebke 18.04.2017
4 yeQke eje efjhees& efkeee ieee efveJeue SveheerS eLee 31 Net NPAs as on March 31, 2016 as reported by kes Deveghe ]pejer nw, yeQkeeW kes efueS
the bank ueeiet veneR nw etbefke Deblej (divergence)
ceee&, 2016
vetvelece meercee mes kece nw~
5 DeejyeerDeeF& kes cetueebkeve Devegmeej efveJeue SveheerS eLee Net NPAs as on March 31, 2016 as assessed by
RBI The Disclosures relating to the
31 ceee&, 2016 divergence for the FY 2015-16,
in respect of provisions made
6 efveJeue SveheerS ceW Deblej (5-4) Divergence in Net NPAs (5-4)
by the bank against Non-
performing assets (excluding
7 yeQke eje efjhees& efkeee ieee SveheerS nsleg heeJeOeeve eLee Provisions for NPAs as on March 31, 2016 as provisions made against
reported by the bank standard assets) mandated
31 ceee&, 2016
in Circular No. DBR.BP.BC.
8 DeejyeerDeeF& kes cetueebkeve Devegmeej SveheerS-heeJeOeeve Provisions for NPAs as on March 31, 2016 as N o . 6 3 / 2 1 . 0 4 . 0 1 8 / 2 0 1 6 - 1 7
assessed by RBI dated 18.04.2017 issued by
eLee 31 ceee&, 2016
RBI, is not applicable to the
9 Divergence in provisioning (8-7) Bank, since the divergence
SveheerS nsleg heeJeOeeve ceW Deblej (8-7)
does not exceed the threshold
10 31 ceee&, 2016 kees meceehle Je<e& nsleg efjhees& efkeee Reported Net Profit after Tax (PAT) for the year limit.
ended March 31, 2016
ieee kej heeele ueeYe (heerSer)
11 heeJeOeeve ceW Deblej keer ieCevee kejves kes yeeo 31 ceee&, Adjusted (notional) Net Profit after Tax (PAT) for
the year ended March 31, 2016 after taking into
2016 kees meceehle Je<e& nsleg meceeeesefpele (Devegceeefvele) account the divergence in provisioning
efveJeue kej heeele ueeYe (heerSer)
5.5 keejesyeej Devegheele 5.5 Business Ratios
e.meb. efJeJejCe Particulars 31.03.2017 31.03.2016

Sr. No.
(i) Deewmele keee&Meerue efveefOeeeW ceW yeepe Deee kee heefleMele Interest Income as a percentage to average 5.99% 6.49%
Working Funds
(ii) Deewmele keee&Meerue efveefOeeeW ceW iewj-yeepe Deee kee heefleMele Non-interest income as a percentage to average 1.03% 0.57%
Working Funds
(iii) Deewmele keee&Meerue efveefOeeeW ceW heefjeeueve ueeYe kee heefleMele Operating Profit as a percentage to average 1.48% 0.94%
Working Funds
(iv) DeeeqmleeeW hej heefleHeue Return on Assets (0.24)% 0.94%
(v) heefle kece&eejer keejesyeej (peceejeefMe +Deefiece) Business per employee(deposits plus advances) 19.40 17.96
(vi) heefle kece&eejer ueeYe Profit per employee (0.032) (0.122)
87
5.6 Deeeqmle oselee heyebOeve 5.6 Asset Liability Management
DeeeqmleeeW SJeb oseleeDeeW keer keeflehee ceoeW kee heefjhekeJelee hekeej eLee 31 ceee&, 2017 Maturity pattern of certain items of assets and liabilities as on 31st March 2017
3 cenerveeW mes 6 cenerveeW mes 1 Je<e& mes 3 Je<eeX mes

15 mes 28 28 efove mes DeefOeke SJeb Deef Deef Oeke SJeb DeefOeke SJeb
2 mes 7 efove 8 mes 14 Oeke SJeb 1 3 Je<eeX
DeefOeke 3 6 cenerves leke Je<e& leke 5 Je<eeX leke 5 Je<eeX mes
efove leke leke
efJeJejCe 1 efove leke efove leke cenerves leke Over 3
Over 6
Over 1 year Over 3 years DeefOeke kegue
15 TO
Day 1 2 to 7 days 8 TO 14 DAYS Over 28 days months and upto and up to Over 5
Details 28 DAYS months and TOTAL (1 TO 10)
(01/04/2017) (02/04/2017 To (08/04/2017 to up to 3 months and up to 3 years. 5years. years (After
(15/04/2017 to up to 1 year.
07/04/2017) 14/04/2017) (29/04/2017 to 6 months (01/04/2018 (01/04/2020 31/03/2022)
28/04/2017)) (01/10/2017 to
30/06/2017) (01/07/2017 to to to
31/03/2018)
30/09/2017 31/03/2020) 31/03/2022)
15,649.46 18,097.24 12,947.77 24,163.55 57,588.86 53,467.07 47,753.26 106,139.49 75,084.85 129,140.47 540,032.01
peceejeefMeeeb
(20,372.21) (21,303.09) (12,195.09) (21,663.09) (72,096.16) (65,130.24) (48,779.98) (74,427.65) (57,489.20) (119,547.81) (513,004.52)
Deposits
25,251.95 6,409.97 9,633.49 14,490.17 70,342.10 39,522.07 34,298.84 39,939.42 29,004.87 97,588.80 366,481.67
Deefiece
(27,047.98) (7,613.87) (5,899.67) (14,138.51) (66,557.08) (42,577.50) (35,190.67) (52,309.32) (39,407.40) (68,446.96) (359,188.96)
Advances
185.01 928.32 37.57 692.66 2,018.45 2,163.09 6,998.56 18,440.88 14,844.75 81,517.58 127,826.86
efveJesMe
(112.40) (14.89) (1,920.92) (174.00) (5,000.59) (2,067.69) (5,931.52) (20,672.81) (14,951.37) (68,002.72) (118,848.91)
Investments
585.17 5,325.96 326.66 365.20 1671.95 498.13 1,730.83 3,606.38 8,115.28 17,180.11 39,405.67
GOeej
(4,693.25) (11,459.27) (1,992.79) (226.92) (5,040.69) (2,725.81) (208.05) (5,784.63) (11,951.28) (7,000.45) (51,083.14)
Borrowings
6,685.55 8,594.05 5,929.30 22,152.06 26,446.09 16,369.74 25,082.63 17,590.45 10,776.37 12,000.07 151,626.30
ke efJeosMeer cege
Deeqmleeeb
(6,193.50) (3,912.34) (4,394.41) (11,942.66) (24,579.91) (21,793.02) (21,066.12) (16,936.21) (11,784.22) (8,047.18) (130,649.57)
(a) Foreign
Currency
Assets
1,799.94 8,948.06 10,710.93 10,915.69 35,417.65 30,388.92 24,030.13 12,451.02 9,572.23 2,510.12 146,744.68
Ke efJeosMeer cege
oseleeSb (9,480.79) (22,421.43) (7,508.24) (9,748.05) (49,709.49) (41,298.49) (40,094.26) (13,600.46) (10,499.67) (1,808.51) (206,169.39)
(b) Foreign
Currency
Liabilities
5.7 Skemehees]pej 5.7 Exposures

5.7.1 efjeue Fms #es$e nsleg Skemehees]pej : eyebOeve odJeeje eLee meceesefkele 5.7.1 Exposure to Real Estate Sector: As compiled by the management
e. heJeie& Category 31.03.2017 31.03.2016
meb.
Sr.No.
a) Direct Exposure 29251.29 25900.86
hele#e Skemehees]pej
i. Residential Mortgages 20725.05 17891.74
DeeJeemeere yebOeke
Out of which Priority Sector housing loans 11576.91 8606.77
efpemeceW mes heeLeefcekelee heehle #es$e kes ie=n $eCe
ii. Commercial Real Estate 6830.51 7638.78
JeeefCeeqpeke efjeue Fms
iii. Investments in Mortgage Backed Securities (MBS) 1695.73 370.34
efiejJeer jKeer ieeer heefleYetefleeeW (SceyeerSme) Deewj Deve heefleYeteflele
and other securitised Exposures
Skemeheespej ceW efveJesMe
a) Residential 41.45 46.80
ke) DeeJeemeere
b) Commercial Real Estate 1654.29 323.54
Ke) JeeefCeefpeke efjeue Fms
b) Indirect Exposure 8538.39 5477.00
Dehele#e Skemeheespej
Fund based and non-fund based exposures on 8539.39 5477.00
vesMeveue neGeEmeie yeQke (SveSeyeer) Deewj neGeEmeie HeeFveWme kebheveer
NationalHousing Bank (NHB) and Housing Finance
(SeSHemeerped) hej efveefOe DeeOeeefjle SJeb iewj efveefOe DeeOeeefjle Skemeheespej Companies (HFCs)
Total exposure to Real Estate Sector 37789.68 31377.86
efjeue Fms meskej nsleg kegue Skemeheespej
88
5.7.2 hetbpeer yeepeej nsleg Skemeheespej 5.7.2 Exposure to Capital Market
Sr. Category 31.03.2017 31.03.2016

No
i) FeqkeJeer Mesej, heefjJele&veere yee@C[, heefjJele&veere ef[yeWej leLee FeqkeJeer Direct investment in equity shares, 1011.06 969.73
DeefYecegKe cetegDeue HeC[ ceW hele#e efveJesMe efpevekeer DeeOeejYetle efveefOe convertible bonds, convertible debentures
and units of equity-oriented mutual funds
kesJeue keeheexjs $eCe ceW efveJesMe veneR keer ieF& nw; the corpus of which is not exclusively
invested in corporate debt;
ii) MesejeW/yee@C[eW/ef[yeWejeW/Deve heefleYetefleeeW kes mece#e ee yespeceeveleer DeeOeej Advances against shares/bonds/ 514.78 10.89
hej JeefeeeW kees MesejeW(DeeF&heerDees/F&SmeDeesheerSme meefnle)heefjJele&veere yee@C[/ debentures or other securities or on
clean basis to individuals for investment
heefjJele&veere ef[yeWej Deewj FeqkeJeer GvcegKe cegegDeue Heb[eW keer etefveeW ceW in shares (including IPOs/ ESOPs),
efveJesMe kes efueS Deefiece; convertible bonds, convertible debentures,
and units of equity-oriented mutual funds;
iii) Deve heeespeveeW kes efueS Deefiece, peneB MesejeW ee heefjJele&veere yeeb[eW ee Advances for any other purposes where 174.56 8.57
heefjJele&veere ef[yeWejeW ee FeqkeJeer GvcegKe cetegDeue HeC[eW keer etefve kees shares or convertible bonds or convertible
debentures or units of equity oriented
heeLeefceke heefleYetefle kes he ceW efueee ieee nw; mutual funds are taken as primary
security;
iv) MesejeW ee heefjJele&veere yeeC[eW ee heefjJele&veere ef[yeWejeW ee FeqkeJeer Advances for any other purposes to the 0.40 49.08
GvcegKe cetegDeue HeC[eW keer egefveeW keer mebheee|eke heefleYetefle eje heefleYetle extent secured by the collateral security of
shares or convertible bonds or convertible
meercee leke, DeLee&le peneB cetueYetle heefleYetefle MesejeW/ heefjJele&veere yeeC[eW/ debentures or units of equity oriented
heefjJele&veere ef[yeWejeW/ FeqkeJeer GvcegKe cetegDeue HeC[eW keer etefveeW kes mutual funds i.e. where the primary
DeueeJee hetCe&leee DeefieceeW kees keJej veneR kejleer nQ, efkevneR Deve heeespeveeW security other than shares/convertible
kes efueS Deefiece; bonds/convertible debentures/units of
equity oriented mutual funds does not fully
cover the advances;
v) me@ke yeeskejeW kees peceeveleer SJeb iewj peceeveleer Deefiece SJeb me@ke yeeskejeW Secured and unsecured advances to 2159.26 2225.69
leLee yeepeej efveOee&jkeeW keer Deesj mes peejer ieejbefeeB; stockbrokers and guarantees issued on
behalf of stockbrokers and market makers;
vi) mebmeeOeveeW keer Je=ef keer heleeMee ceW veF& kebheefveeeW keer FeqkeJeer kes efueS Loans sanctioned to corporates against 0.00 0.00
heJele&keeW kes DebMeoeve kees hetje kejves kes efueS MesejeW/yeeC[eW/ ef[yeWejeW keer the security of shares/bonds/debentures
or other securities or on clean basis for
heefleYetefle ee Deve heefleYetefleeeW kes mece#e ee yespeceeveleer DeeOeej hej kebheefveeeW meeting promoters contribution to the
kes efueS mJeerke=le $eCe; equity of new Companies in anticipation of
raising resources;
vii) Dehesef#ele FeqkeJeer heJeen/efveie&ceeW kes mece#e kebheefveeeW kes efueS hetjke $eCe; Bridge loans to Companies against 0.00 0.00
expected equity flows/issues;
viii) MesejeW ee heefjJele&veere yeeC[eW ee heefjJele&veere ef[yeWejeW ee FeqkeJeer GvcegKe Underwriting commitments taken up by 0.00 0.00
cegegDeue HeC[eW kes heeLeefceke efveie&ce kes mebyebOe ceW keer ieF& neceeroejer the banks in respect of primary issue of
shares or convertible bonds or convertible
heefleyeleeSb; debentures or units of equity oriented
mutual funds;
ix) ceee|peve JeJemeee nsleg me@ke yeeskejeW kes efueS efJeehees<eCe; Financing to stockbrokers for margin 7.01 0.00
trading;
x) JeWej kewefHeue ceW meYeer SkemeHeespej (hebpeerke=le Deewj Dehebpeerke=le oesveeW) All exposures to Venture Capital Funds 396.86 434.38
(both registered and unregistered)
hetbpeer yeepeej ceW kegue Skemehees]pej Total Exposure to Capital Market 4263.93 3698.34
89
5.7.3 peesefKece heJeie& Jeej osMe kee Skemehees]pej 5.7.3 Risk Category wise Country Exposure
eLee / As at 31.03.2017 eLee / As at 31.03.2016

Sr.No. peesefKece HeJeie& Risk Category
SkemeHees]pej (efveJeue) Oeeefjle HeeJeOeeve SkemeHees]pej (efveJeue) Oeeefjle HeeJeOeeve
Exposure (Net) Provision held Exposure (Net) Provision held
1 veieCe Insignificant 50,184.05 63.48 42,088.27 49.79
2 vetve Low 25,192.10 14.00 26,978.77 40.39
3 meeOeejCe Moderate 4,082.67 0.00 3,528.22 0.00
4 Ge High 1,812.31 0.00 1,295.97 0.00
5 yengle Ge Very High 3.45 0.00 0.69 0.00
6 heefleyebefOele Restricted 324.64 0.00 0.00 0.00
7 Dee@He esef[ Off credit 0.00 0.00 0.00 0.00
kegue Total 81,599.22 77.48 73,891.92 90.18
5.7.4 Skeue GOeejkelee& meercee (SmeyeerSue), meecetefnke GOeejkelee& meercee 5.7.4 Details of Single Borrower Limit (SBL), Group Borrower
(peeryeerSue) efpevekee yeQke eje GuuebIeve efkeee ieee, kes yeewjs Limit (GBL) exceeded by the Bank:
e. meb. GOeejkelee& kee veece Skemehees]pej mJeerke=le meercee yekeeee eLee Sr. Name of the Exposure Limit Outstanding as on
No. Borrower Ceiling Sanctioned 31.03.2017
meercee 31.03.2017
(31.03.2016)
1. Skeue GOeejkelee& 1. Single Borrower
keg veneR Metve Metve Metve
None NIL NIL NIL
(Metve) (Metve) (Metve) (NIL) (NIL) (NIL)
2. meecetefnke GOeejkelee&
2. Group Borrower
keg veneR Metve Metve Metve
(Metve) (Metve) (Metve) None NIL NIL NIL
(NIL) (NIL) (NIL)
SceSmeheerpeermeer hej Skemehees]pej, DeejyeerDeeF& eje yeQkeeW kees efoS efJeJeskeeefOekeej kes
Exposure on MSPGC is within the discretion given to Banks by
Debleie&le nw (efJeJeskehetCe& meerceeDeeW kes Thej, hetbpeeriele efveefOeeeW kee 5%) RBI (additional 5% of capital funds, over prudential limits)
vees: hekeve nj ceen kes Deble ceW yekeeee eqmLeefle keer yeQke eje efveiejeveer hej DeeOeeefjle Note:
nw~ heleske ceen kes Deble ceW meYeer GOeejkelee& mecetn hej yeQke kee Skemhees]pej efJeJeskehetCe& Disclosure is based on monitoring by the Bank of outstanding at
ceeveob[eW kes Debleie&le Les~ the end of each month. Exposures on all Borrower groups were
within the prudential norms at the end of each month.
5.7.5 iewj-peceeveleer Deefiece :
efJeJejCe 2016-17 2015-16 5.7.5 Unsecured Advances:
Decetle& heefleYetefleeeb pewmes DeefOekeej, ueeFmesvme, 1562.91 1030.55 Particulars 2016-17 2015-16
heeefOekeej Deeefo kes heYeej hej yekeeee Deefiece Total amount of advances 1562.91 1030.55
keer kegue jeefMe. outstanding against charge over
intangible securities such as the
Ssmeer Decetle& mebheee|eke heefleYetefle kee Devegceeefvele 621.28 706.14 rights, licenses, authority, etc.
cetue Estimated value of such 621.28 706.14
5.7.6 efJeefJeOe intangible collateral securities
5.7.7 Je<e& kes oewjeve Deeekej nsleg efkeS heeJeOeeve keer jeefMe 5.7.6 Miscellaneous:
efJeJejCe 2016-17 2015-16 5.7.7 Amount of Provisions made for Income-tax during the year
Jele&ceeve kej 1813.70 1615.09 Particulars 2016-17 2015-16
DeemLeeefiele kej (2627.91) (3316.64) Current Tax 1813.70 1615.09
Deferred Tax (2627.91) (3316.64)
kegue kej Jee (814.21) (1701.55)
Total Tax Expense (814.21) (1701.55)
5.8 Yeejleere efj]peJe& yeQke eje ueieeeer ieF& MeeeqmleeeW (hesveuer]pe) kee hekeve 5.7.8 Disclosures of Penalties imposed by RBI& Other Regulators
efJeJejCe 2016-17 2015-16 Particulars 2016-17 2015-16
Yeejleere efj]peJe& yeQke eje yeQeEkeie efJeefveece 1.21 0.17 Penalty imposed under 1.21 0.17
DeefOeefveece, 1949 keer Oeeje 46(4) kes Section 46(4) of The Banking-
Debleie&le ueieeF& ieF& hesveuer Regulation Act, 1949
90
6. uesKeebkeve ceevekeeW (SSme) kes Devegmeej Dehesef#ele hekeve peneb Yeejleere 6. Disclosure requirements as per Accounting Standards
(AS) where RBI has issued guidelines in respect of
efj]peJe& yeQke ves uesKes hej efhheefCeeeW kes hekeve ceoeW kes efJe<ee hej disclosure items for Notes to Accounts:
efoMeeefveoxMe peejer efkeS nQ:
6.1 Accounting Standard 9 Revenue recognition
6.1 uesKeebkeve ceeveke 9 - jepemJe ceevelee Certain items of income are recognised on realisation basis
Devegmeteer 17 keer cegKe uesKeebkeve veerefleeeW kes uesKeebkeve veerefle meb. 3 kes Devegmeej Deee keer as per Accounting Policy no. 3 of Schedule 17: Significant
keg ceoeW kees Jemetueer kes DeeOeej Hej ceeve efkeee peelee nw~ leLeeefhe Ge Deee kees cetle& Accounting Policies. However, the said income is not considered
veneR ceevee peelee nw ~ to be material.
6.1.1 uesKeebkeve ceeveke 15 - kece&eejer ueeYe 6.1.1 Accounting Standard 15 Employee Benefits
e.meb. efJeJejCe Particulars 2016-2017 2015-2016

Sr. ieseger HeWMeve ieseger HeWMeve
No. Gratuity Pension Gratuity Pension
(i) Heegkele hecegKe yeerceebefkeke hetJee&vegceeve : Principal actuarial assumptions used:
t oj Discount Rate 7.62% 7.45% 8.01% 8.06%
Deeeespeve DeeeqmleeeW hej heefleHeue oj Rate of Return on Plan Assets 8.31% 7.96% 8.79% 8.94%
Jele&ceeve Jesleve Je=ef Salary Escalation Current 5.50% 5.50% 5.50% 5.50%
eme oj Attrition Rate 1.00% 1.00% 1.00% 1.00%
(ii) ueeYe oeefelJe ceW heefjJele&ve oMee&vesJeeueer Table showing change in benefit
leeefuekee: obligation:
DeJeefOe kes heejbYe ceW oselee Liability at the beginning of the - period 1370.70 11076.48 1311.00 9420.03
yeepe ueeiele Interest Cost 95.77 788.13 94.03 715.46
Jele&ceeve mesJee ueeiele Current Service Cost 102.76 1238.78 93.49 1097.46
Heoe ueeYe Benefit Paid 227.73 995.15 (274.13) (1086.70)
oeefelJeeW hej yeerceebefkele (ueeYe)/neefve Actuarial (gain)/loss on Obligation 68.58 742.89 146.31 930.23
Je<e& kes Deble ceW oselee Liability at the end of the year 1410.08 12851.12 1370.70 11076.48
(iii) hueeve Smesdme kes Gefele cetue keer leeefuekee : Table of Fair value of Plan Assets:
DeJeefOe heejbYe ceW hueeve Smesdme kee Gefele cetue Fair Value of Plan Assets at the 1223.87 10515.60 1265.18 9041.48
Beginningof the period
hueeve Smesdme hej Dehesef#ele heefleHeue Expected return on Plan Assets 101.70 837.04 111.21 808.31
DebMeoeve Contributions 258.28 1663.86 128.01 1650.77
heoe ueeYe Benefit Paid 227.73 995.15 (274.13) (1086.70)
hueeve Smesdme hej yeerceebefkele ueeYe/(neefve) Actuarial gain/(loss) on Plan Assets 4.20 300.45 (6.41) 101.74
Je<e& kes Deble ceW hueeve Smesdme kee Gefele cetue Fair Value of Plan Assets at the end 1360.32 12321.80 1223.87 10515.60
of the year
kegue yeerceebefkele ueeYe/(neefve) efpemekeer ieCevee Total Actuarial Gain/(Loss) to be (64.37) (442.44) (152.71) (828.50)
keer peeS recognised
(iv) mebeceCekeeueerve oselee keer ceevelee : Recognition of Transitional Liability:
heejbYe ceW mebeceCekeeueerve oselee Transitional Liability at start 0.00 0.00 0.00 0.00
Je<e& kes oewjeve heneeveer ieF& mebeceCekeeueerve oselee Transition Liability recognised 0.00 0.00 0.00 0.00
during the year
Deble ceW mebeceCekeeueerve oselee Transition Liability at end 0.00 0.00 0.00 0.00
(v) hueeve Smesdme hej JeemleefJeke heefleHeue : Actual return on Plan Assets:
hueeve Smesdme hej Dehesef#ele heefleHeue Expected Return on Plan Assets 101.70 837.04 111.21 808.31
hueeve Smesdme hej yeerceebefkele ueeYe/(neefve) Actuarial gain/(loss) on Plan Assets 4.20 300.45 (6.41) 101.74
hueeve Smesdme hej JeemleefJeke heefleHeue Actual return on Plan Assets 105.90 1137.49 104.80 910.05
(vi) legueve he$e ceW ceeve jeefMe : Amount recognised in the Balance
Sheet:
DeJeefOe kes Deble ceW oselee Liability at the end of the period 1410.08 12851.12 1370.70 11076.48
Je<e& kes Deble ceW hueeve Smesdme kee Gefele cetue Fair Value of Plan Assets at the end 1360.32 12321.80 1223.87 10515.60
of the year
legueve he$e ceW ceeve jeefMe Amount Recognised in the Balance (49.76) (529.32) (146.83) (560.88)
Sheet
91
e.meb. efJeJejCe Particulars 2016-2017 2015-2016

Sr. ieseger HeWMeve ieseger HeWMeve
(vii) Deee efJeJejCe - he$e ceW ceeve Jee : Expenses recognised in the
Income Statement:
hueeve Smesdme hej Dehesef#ele heefleHeue Expected Return on Plan Assets (101.70) (837.04) 111.21 808.31
Expenses recognized relating to prior 0.00 0.00 0.00 0.00
efJeiele Je<eeX kes ceeve Jee years
mebeceCe keeueerve oselee-ceeve Recognition of Transition Liability 0.00 0.00 0.00 0.00
yeerceebefkeke (ueeYe) ee neefve Actuarial (Gain) or Loss 64.37 442.44 152.71 828.50
ueeYe SJeb neefve ceW ceeve Jee Expense Recognised in P & L 161.20 1632.30 229.03 1833.11
(viii) legueve he$e meceeOeeve : Balance Sheet Reconciliation:
heejbefYeke efveJeue oselee Opening Net Liability 146.83 560.88 45.82 378.55
(legueve he$e ceW ceeve keer ieF& efJeiele DeJeefOekeer (Last periods net amount recognized
efveJeue jeefMe) in the balance sheet)
Gheeg&e Devegmeej Jee Expenses as above 161.20 1632.30 229.03 1833.11
efveeesee kee DebMeoeve Employers Contribution (258.28) (1663.86) (128.01) (1650.77)
legueve he$e ceW ceeve jeefMe Amount Recognised in Balance 49.75 529.32 146.83 560.88
Sheet
(ix) DeeeqmleeeW kee heJeie&: Category of Assets:
Yeejle mejkeej keer Deeeqmleeeb Government of India Securities 73.46 2006.79 90.44 1705.51
keeheexjs yeeb[dme Corporate Bonds 240.85 3608.38 674.79 5315.28
jepe mejkeej State Government 384.59 3438.81 416.19 3217.06
Deve Other 661.42 3267.82 42.45 277.75
kegue Total 1360.32 12321.80 1223.87 10515.60
(x) DevegYeJe meceeeespeve : Experience Adjustment:
hueeve oselee hej (ueeYe)/neefve On Plan Liability (Gain)/Loss 38.41 198.92 146.31 930.23
hueeve DeeeqmleeeW hej (neefve)/ueeYe On Plan Asset (Loss)/Gain 1.71 103.05 (6.41) 101.74
Deve oerIee&JeefOe kece&eejer ueeYe* Other long term employee benefits*

efJeJejCe Particulars oselee eLee Je<e& kes oewjeve efkeS oselee eLee Je<e& kes oewjeve efkeS
31.03.2017 ieS heeJeOeeve 31.03.2016 ieS heeJeOeeve
Liability as on Provisions made Liability as on Provisions made
31.03.2017 during the year 31.03.2016 during the year
DeJekeeMe vekeoerkejCe Leave Encashment 761.03 135.62 625.41 47.92
ger ee$ee efjeeele Leave Travel Concession 57.66 2.42 55.24 2.98
hegveJee&me ueeYe Resettlement Benefits 7.03 0.40 6.63 (0.16)
ceeFuemesve DeJee[& Milestone Awards 4.09 0.28 3.81 0.90
efyeceejer ger** Sick Leave** 3.00 (27.22) 30.22 30.22
* Deve oerIee&JeefOe ueeYe kes efueS SkeegSefjeue Devegceeve iespeter kes efueS heege kes * The actuarial assumptions for other long term benefits are
same which are used for Gratuity.
meceeve ner nw~
The bank has recognised contribution to employees' provident
yeQke ves kece&eejer YeefJe<e efveefOe kes efueS DebMeoeve kees Jee kes he ceW ceevee nw~ Fund/Defined contribution scheme as an expense. During the
Je<e& kes oewjeve yeQke ves Ssmeer efveefOe pees Ske heefjYeeef<ele DebMeoeve eespevee nw, kes efueS year, the bank has contributed ` 95.43 (Previous Year ` 84.61)
` 95.43 (efJeiele Je<e& ` 84.61) kee DebMeoeve efoee nw ~ towards such fund which is a defined contribution plan.
** yeQke ves Deye leke hetjer yeerceejer ger DeLee&le hetjer yekeeee DeJekeeMe Mes<e keer ** The bank has been recognising the liability of sick leave to
oselee kees ceevelee heoeve efkeee nw~ yeerceejer keer ger kes mebyebOe ceW kece&eejer ueeYe full extent hitherto i.e. entire outstanding leave balance. In
line with the Guidance Note on implementation of Employee
keeee&vJeeve hej efoMeeefveoxMe vees (SSme-15) - (2005 ceW mebMeesefOele) kes Deveghe, Benefits (AS-15) - (revised 2005) in respect of Sick Leave,
Fme mebyebOe ceW oselee kees kece&eeefjeeW eje Ssmeer ger efueS peeves keer mebYeeJevee kes the liability in this regard is recognised based on probability of
DeeOeej hej Fmes ceeve efkeee nw~ availing such leaves by employees.
yeQke kes eslece Devegceeve kes Devegmeej legueve he$e keer leejerKe kes yeeo Jeee|<eke DeJeefOe kes The Bank's best estimate of contributions expected to be paid
oewjeve hesvMeve kes efueS ` 1200 (efJeiele Je<e& ` 1250) Deewj ieweger kes efueS ` 200 during the annual period beginning after the Balance sheet date,
towards Pension is ` 1,200 (Previous Year ` 1,250) and towards
(efJeiele Je<e& ` 250) kee DebMeoeve efkeS peeves keer mebYeeJevee nw~ Gratuity is ` 200 (Previous Year: ` 250).
92
eespevee ceW DeefOeMes<e/Ieee: Surplus / Deficit in the Plan:
efJeJejCe Particulars iewegef eespevee / Gratuity Plan

efJe.Je.2016-17 efJe.Je.2015-16 efJe.Je.2014-15 efJe.Je.2013-14 efJe.Je.2012-13
FY 2016-17 FY 2015-16 FY 2014-15 FY 2013-14 FY 2012-13
heefjYeeef<ele ueeYe oselee Defined benefit obligation 1,410.08 1,370.70 1,310.99 1,402.54 1,505.38
hueeve Deeeqmleeeb Plan assets 1,360.32 1,223.87 1,265.18 1,316.51 1,333.79
Deceeve mebeceCeMeerue oselee Unrecognised Transitional liability 0.00 0.00 0.00 85.79 171.59
DeefOeMes<e / (Ieee) Surplus/(deficit) (49.76) (146.83) (45.81) (0.24) 0.00
hueeve oselee (ueeYe)/neefve hej Experience Adjustment On Plan 38.41 146.31 (7.79) (705.56) (57.77)
Liability (Gain)/Loss
DevegYeJe meceeeespeve
hueeve Deeeqmle (ueeYe)/neefve hej Experience Adjustment On Plan 1.71 (6.41) 19.27 (17.27) 33.82
Asset (Loss)/Gain
efJeJejCe Particulars hesvMeve eespevee / Pension Plan

efJe.Je.2016-17 efJe.Je.2015-16 efJe.Je.2014-15 efJe.Je.2013-14 efJe.Je.2012-13
FY 2016-17 FY 2015-16 FY 2014-15 FY 2013-14 FY 2012-13
heefjYeeef<ele ueeYe oselee Defined benefit obligation 12,851.12 11,076.48 9,420.03 8,038.25 7,404.65
hueeve Deeeqmleeeb Plan assets 12,321.80 10,515.60 9,041.48 7,261.19 6,504.83
Deceeve mebeceCeMeerue oselee Unrecognised Transitional 0.00 0.00 0.00 442.42 884.86
liability
DeefOeMes<e / (Ieee) Surplus/(deficit) (529.32) (560.88) (378.55) (334.63) (14.96)
hueeve oselee (ueeYe)/neefve hej Experience Adjustment On Plan 198.92 930.23 592.91 (224.22) (756.32)
Liability (Gain)/Loss
hueeve Deeeqmle (ueeYe)/neefve hej Experience Adjustment On Plan 103.05 101.74 312.64 70.22 118.04
Asset (Loss)/Gain
6.1 uesKeebkeve ceeveke 17 - Keb[ efjheese\ie 6.1. Accounting Standard 17 - Segment Reporting
Yeeie ke : keejesyeej KeC[ Part A: Business Segment
keejesyeej KeC[ kees<eeieej Heefjeeueve Leeske yeQefkebie Heefjeeueve Kegoje yeQefkebie Heefjeeueve Deve yeQefkebie Heefjeeueve kegue
Business Segment Treasury Operations Wholesale Banking Retail Banking (*)Other Banking Total
Operations Operations Operations
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
15,558.61 12,066.32 16,585.21 20,059.30 13,628.22 14,231.44 0.00 0.00 45,772.04 45,592.22
jepemJe
Revenue
XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 523.88 27.64
iewj-Debyeefle jepemJe
Unallocated revenue
Deblej Keb[ jepemJe
Inter segment revenue
XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 46,063.18 45,449.01
kegue jepemJe
Total Revenue
5,429.39 1,529.39 (11,005.35) (9,398.33) 2,983.82 581.06 0.00 0.00 (2,592.14) (7,287.87)
HeefjCeece
Results
XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 219.62 (502.89)
iewj Debyeefle Jee
Unallocated Expenses
93
keejesyeej KeC[ kees<eeieej Heefjeeueve Leeske yeQefkebie Heefjeeueve Kegoje yeQefkebie Heefjeeueve Deve yeQefkebie Heefjeeueve kegue
Business Segment Treasury Operations Wholesale Banking Retail Banking (*)Other Banking Total
Operations Operations Operations
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
XXXX XXX`X XXXX XXXX XXXX XXXX XXXX XXXX (2,372.52) (7,790.76)
Heefjeeueve ueeYe
Operating Profit/(Loss)
XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX (814.21) (1,701.55)
Deeekej
Income Tax
DemeeOeejCe ueeYe /neefve
Extraordinary Profit/
(Loss)
XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX (1,558.31) (6,089.21)
efveJeue ueeYe
Net Profit/(Loss)
Deve peevekeejer
Other Information :
223,623.79 200,866.96 287,862.67 281,813.76 98,520.14 111,241.99 0.00 0.00 610,006.60 593,922.71
Keb[ Deeqmleeeb
Segment Assets
iewj Deebyeefle Deeqmleeeb
Unallocated Assets
kegue oseleeSb
Total Assets
216,024.15 193,783.59 277,617.66 271,409.94 95,633.08 107,872.44 0.00 0.00 589,274.89 573,065.97
Keb[ oseleeSb
Segment Liabilities
iewj Deebyeefle oseleeSb
Unallocated Liabilities
kegue
Total Liabilities
(*) yeQke kee keesF& DeLe&hetCe& Deve yeQeEkeie heefjeeueve veneR nw~ (*) The Bank does not have any significant Other Banking Operations.
Yeeie Ke : Yeewieesefueke KeC[ Part B: Geographical Segment
Yeewieesefueke KeC[ Geographical Segments mJeosMeer / Domestic Debleje&êre / International kegue Total
efJeJejCe Particulars 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
jepemJe Revenue 41,182.49 40363.59 4,880.70 5085.42 46,063.18 45,449.04
Deeeqmleeeb Assets 484,305.07 438459.73 142,004.20 171454.20 6,26,309.27 609,913.93
yeQke ves uesKeebkeve ceeveke (SSme) 17 kes Devegheeueve ceW Yeejleere efj]peJe& yeQke kes The Bank has recognised Business Segments as Primary
efoMeeefveoxMeeW kes Deveghe heeLeefceke efjheese\ie Jeeues Keb[eW Deewj ieewCe Keb[ kes he ceW Reporting Segment and Geographical Segments as Secondary
segment in line with RBI guidelines in compliance with
Yeewieesefueke Keb[eW kees ceevelee oer nw~ Accounting Standard 17.
heeLeefceke Keb[ : keejesyeejer Keb[ Primary Segment: Business Segments
a) Treasury Operations: Treasury for the purpose of
ke) kees<eeieej heefjeeueve : Keb[ efjheese\ie kes GsMe nsleg kees<eeieej ceW mebhetCe& Segment Reporting includes the entire investment portfolio
efveJesMe mebefJeYeeie Meeefceue nQ pewmes mejkeejer leLee Deve heefleYetefleee@b, cege yeepeej i.e. dealing in Government and other Securities, Money
heefjeeueve leLee Hee@jskeme heefjeeueve ceW uesveosve~ Market Operations and Forex Operations.
Ke) Leeske yeweEkeie : Leeske yeweEkeie ceW Jen meYeer Deefiece meeqcceefuele nQ pees Kegoje b) Wholesale Banking: Wholesale Banking includes all
yeQeEkeie kes Debleie&le meeqcceefuele veneR efkeS ieS nQ~ advances which are not included under Retail Banking.
c) Retail Banking : Retail Banking includes exposures which
ie) Kegoje yeQeEkeie : Kegoje yeQeEkeie ceW Jen efveJesMe meeqcceefuele nQ pees efvecveefueefKele oes
fulfil following two criteria:
ceeveob[eW kees hetCe& kejles nQ :
i) Exposure The maximum aggregate exposure up to
i) Skemeheespej : DeefOekelece kegue Skemeheespej ` 5 leke~ ` 5.
94
ii) kegue Jeee|<eke ve&DeesJej ` 50 mes kece DeLee&le ceewpetoe kecheefveeeW kes ii) The total annual turnover is less than ` 50 i.e. the
average turnover of the last three years in case of
ceeceues ceW efJeiele leerve Je<eeX kee Deewmele ve&DeesJej Deewj veF& kecheefveeeW kes
existing entities and projected turnover in case of
efueS hetJee&vegceeefvele ve&DeesJej nw~ new entities.
Deblej KeC[ere DeblejCeeW kee cetue efveOee&jCe Pricing of Inter-Segmental transfers
Kegoje yeQeEkeie KeC[ Ske heeLeefceke eesle mebien FkeeF& nw SJeb Leeske KeC[ Deewj Retail Banking Segment is a Primary resource mobilising
kees<eeieej KeC[, Kegoje yeQeEkeie KeC[ kees Gmekes eje GOeej oer ieF& efveefOeeeW keer unit and Wholesale Segment and Treasury Segment
compensates the Retail banking segment for funds lent
#eeflehete|le peceejeefMeeeW keer Deewmele ueeiele kees eqiele jKeles ngS kejles nQ~
by it to them taking into consideration the average cost of
ueeiele kee efJeefveeespeve deposits incurred by it.
ke) efkemeer KeC[ efJeMes<e mes hele#ele: mebyebefOele JeeeW kees mebyebefOele KeC[ ceW Allocation of Costs:
efJeefveeesefpele efkeee ieee nw~ a) Expenses directly attributed to particular segment
are allocated to the relative segment.
Ke) pees Jee efkemeer KeC[ efJeMes<e mes hele#ele: mebyebefOele ve nes GvnW b) Expenses not directly attributable to specific
kece&eeefjeeW/mebeeefuele keejesyeej keer mebKee kes Devegheele ceW efJeefveeesefpele segment are allocated in proportion to number of
efkeee ieee nw~ employees/business managed.
ieewCe KeC[ : Yeewieesefueke KeC[ Secondary Segment: Geographical Segments
ke) mJeosMeer heefjeeueve a) Domestic Operations
b) International Operations
Ke) Debleje&êre heefjeeueve
6.4 uesKeebkeve ceeveke 18 mebJeJenejeW mes mebyebefOele he#ekeej : heyebOeve eje 6.2. Accounting Standard 18 - Related Party Transactions
(As compiled by the management and relied upon by the
mebkeefuele leLee uesKee hejer#ekeeW eje efJeeeme efkeee ieee Auditors):
I) mebyebefOele he#ekeejeW keer meteer I) List of Related Parties:
(ke) cegKe heyebOekeere keee|ceke : a. Key Managerial Personnel :
heyebOe efveosMeke SJeb meerF&Dees : eer cesueefJeve Dees. jsiees Managing Director & CEO : Shri Melwyn O. Rego
keee&heeueke efveosMeke ieCe : eer yeer.heer. Mecee& (31.07.2016 leke) Executive Directors : Shri B.P. Sharma
(Up to 31.07.2016)
eer jeEJe heer.cejes (26.09.2016 leke)
Shri Ravindra P. Marathe
eer Deej.S.MebkejveejeeCeve (Up to 26.09.2016)
eer veeruece oeceesojve (16.02.2017 mes) Shri R.A.Sankara Narayanan
eer Deleveg kegceej oeme (17.02.2017 mes) Shri NeelamDamodaran
(Ke) Deveg<ebefieeeB : (w.e.f 16.02.2017)
(i) yeerDeesDeeF& Mesejneseu[ie efueefces[ Shri Atanu Kumar Das
(ii) yeerDeesDeeF& Skemee FveJesmceW cewvepeme& heeFJes efue. (w.e.f. 17.02.2017)
(iii) yeerDeesDeeF& Skemee ^mer mee|Jemesped heeFJes efue. b. Subsidiaries
(iv) yeerDeesDeeF& cee yeQkeme& efue. a. BOI Shareholding Ltd.
(v) heerer yeQke Dee@He Fbef[ee Fb[esvesefMeee eryeerkes b. BOI AXA Investment Managers Private Limited
c. BOI AXA Trustee Services Private Limited
(vi) yeQke Dee@]He Fbef[ee (lebpeeefveeeb) efue.
d. BOI Merchant Bankers Ltd.
(vii) yeQke Dee@]He Fbef[ee (vetpeeRueQ[) efue. e. PT Bank of India Indonesia Tbk
(viii) yeQke Dee@]He Fbef[ee (egieev[e) efue. f. Bank of India (Tanzania) Limited
(ix) yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue. g. Bank of India (New Zealand) Limited
(ie) meneeke kebheefveeeb h. Bank of India (Uganda) Limited
i. Bank of India (Botswana) Limited
(ke) SmeermeerDeeF& HeeFvewvme efueefces[
c. Associates
(Ke) SSmeDeejF&meer (Fbef[ee) efue.
a. STCI Finance Limited
(ie) Fb[es-peeeqcyeee yeQke efue. b. ASREC (India) Limited
(Ie) yeQke eje heeeesefpele 4 #es$eere ieeceerCe yeQke c. Indo-Zambia Bank Limited
(ke) ieeceerCe yeQke Dee@He Deee&Jele& (henues Deee&Jele& #es$eere ieeceerCe yeWke kes he d. 4 Regional Rural Banks sponsored by the Bank
ceW peevee peelee Lee) i. Gramin Bank of Aryavart (Formerly known as
(Ke) PeejKeC[ ieeceerCe yeQke Aryavart Kshetriya Gramin Bank)
ii. Jharkand Gramin Bank;
(ie) vece&oe PeeyegDee ieeceerCe yeQke iii. Narmada Jhabua Gramin Bank
(Ie) efJeoYe& keeWkeCe ieeceerCe yeQke iv. Vidharbha Konkan Gramin Bank
(Ie) mebege Gece e. Joint Venture:
(ke) mej etefveeve oeF& F&eer ueeFHe FvMeesjsvme kebheveer efue. a. Star Union Dai-Ichi Life Insurance Co. Ltd.
95
II) ke) mebyebefOele he#ekeejeW kes meeLe mebJeJenej (heyebOeve eje II) a) Transactions with Related Parties (As compiled
eLee mebkeefuele Deewj uesKeehejer#ekeeW eje Deeeeefmele) by Management and relied upon by the Auditors)
Deveg<ebefieee@b/ meneeke hecegKe heyebOeve keee|cekeeW kes
hecegKe heyebOeve keeefce&ke kegue
kebheefveeeb/ mebege Gece Key Management
efjMlesoej
With Subsidiaries/ Relatives of Key TOTAL
efJeJejCe / Particulars Personnel
Associates/Joint Ventures Management Personnel
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
Je<e& 2016-17 kes oewjeve mebJeJenej

Transactions during the year 2016-17
heehle yeepe 2.03 9.98 2.03 9.98
Interest Received
heoe yeepe 51.47 53.96 0.00 0.07 0.00 0.01 51.47 54.04
Interest Paid
ueeYeebMe 32.40 12.55 32.40 12.55
Dividend
Deve Deee 77.77 62.39 77.77 62.39
Other Income
mejkeejer heefleYetefleeeW/^s]pejer efJeueeW keer efyeeer 91.35 43.50 91.35 43.50
Sale of Govt. Securities/Treasury Bills
mejkeejer heefleYetefleeeW/^s]pejer efJeueeW keer Kejero 1690.75 967.36 1690.75 967.36
Purchase of Govt. Securities/Treasury Bills
keeheexjs yee@b[ Deewj Deve cege yeepeejeW efueKeleeW keer Kejero
Purchase of Corporate Bonds and Other money
market instruments
peceejeefMeeeb 0.89 0.89
Deposits
heefjhekeJe peceejeefMeeeb
Matured Deposits
heoeve efkeS ieS $eCe 1,395.35 2,782.77 1,395.35 2,782.77
Loans Provided
egkeeS ieS $eCe 1,246.92 3,178.94 1,246.92 3,178.94
Loans Repaid
SveheerS keer efyeeer
Sale of NPA
efveJesMe
Investments
heefjeefceke/Jesleve
Remuneration/Salary
yekeeee eLee 31.03.2017
Outstanding as on 31.03.2017
ose
Payable
peceejeefMeeeb 47.09 119.68 0.22 0.99 0.03 0.08 47.34 120.75
Deposits
GOeej
Borrowing
$eCe 248.18 99.76 248.18 99.76
Loans
peceejeefMeeeW kee efveeespeve
Placement of the Deposits
Deve oseleeS 5.93 3.80 5.93 3.80
Other Liabilities
heeeqhleee@b (Deefiece)
Receivables (Advances)
efveJesMe 309.00 297.68 309.00 297.68
Investments
96
Deveg<ebefieee@b/ meneeke hecegKe heyebOeve keee|cekeeW kes

hecegKe heyebOeve keeefce&ke kegue
kebheefveeeb/ mebege Gece Key Management
efjMlesoej
With Subsidiaries/ Relatives of Key TOTAL
efJeJejCe / Particulars Personnel
Associates/Joint Ventures Management Personnel
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
iewj efJeeheesef<ele heefleyelee

Non Funded Commitment
hes hej/Seheer JeJemLee kee ueeYe Geee ieee
Leasing / HP arrangements availed
hes hej/Seheer JeJemLee heoeve keer ieeer
Leasing / HP arrangements provided
Deeue mebheefeeeW keer Kejero
Purchase of fixed assets
Debeue mebheefeeeW keer efyeeer
Sale of fixed assets
Deve Deeqmleee@b 7.14 6.51 7.14 6.51
Other Assets
Ke) cegKe heyebOeve keee|ceke: heoe heeefjeefceke (` ceW) b) Key Management Personnel: Remuneration paid in ` :
ke. veece 2016-17 2015-16 Sr. Name 2016-17 2015-16
meb. No.
1 eer cesueefJeve jsiees 27,06,033 18,47,503 1 Shri Melwyn O Rego 27,06,033 18,47,503
2 eerceleer Jeer.Deej. Deej 7,78,874 2 Smt. V. R. Iyer 7,78,874
3 eer DeCe eerJeemleJe 2,25,656 3 Shri Arun Shrivastava 2,25,656
4 eer efye. heer. Mecee& 6,76,538 20,70,928 4 Shri B. P. Sharma 6,76,538 20,70,928
5 eer Deej.heer.cejes 9,08,749 18,08,012 5 Shri R. P. Marathe 9,08,749 18,08,012
6 eer Deej.S.MebkejveejeeCeve 22,92,617 17,04,520 6 Shri R.A. Sankara Narayanan 22,92,617 17,04,520
7 eer veeruece oeceesojve 2,64,063 7 Shri Neelam Damodharan 2,64,063
8 eer Deleveg kegceej oeme 2,57,623 8 Shri Atanu Kumar Das 2,57,623
meneeke yeQkeeW Deewj #es$eere ieeceerCe yeQkeeW kes mebJeJenej jepe efveebef$ele nesves kes keejCe The transactions with the subsidiaries and regional rural banks,
SSme-18 kes hewje 9 kees ef<iele jKeles ngS Heke veneR efkeS ieS nQ peesefke DeeF&meerSDeeF& being state controlled, have not been disclosed in view of Para
9 of AS-18 on Related party disclosure issued by ICAI exempting
eje mebyebefOele heeea hekeve kes efueS peejer efkeS nQ efpemeceW Fve heee|eeW kes otmejs he#ekeejeW State controlled enterprises from making any disclosure
kes meeLe, pees Yeer jepe efveebef$ele Gece nw, mebJeJenejeW kees hekeve ve kejves keer t nw~ pertaining to their transactions with other related parties which
are also State Controlled Enterprises.
6.3. uesKeebkeve ceeveke 19 - hee efJeehees<eCe
6.3. Accounting Standard 19 Lease Financing
hee efJeehees<eCe Deewj Fmekes IekeeW ceW yeQke kes efveJesMe keer mebefJeoeiele heefjhekeJeleeSb pees The contractual maturities of the Banks investment in lease
DeefieceeW ceW Meeefceue keer ieF& nQ kee GuuesKe veeres efkeee ieee nw: financing and its components, which are included in advances,
are set out below:
e. efJeJejCe 31.03.2017 31.03.2016
meb. Sr. Particulars 31.03.2017 31.03.2016
No.
ke) mekeue efveJesMe 0.00 0.00
a) Gross Investments 0.00 0.00
Ke) heehe hee Yegieleeve
b) Lease payment receivables
(i) 1 Je<e& mes DeefOeke veneR 0.00 0.00
(i) not later than 1 year 0.00 0.00
(ii) 1 Je<e& mes DeefOeke efkevleg 5 Je<e& mes DeefOeke 0.00 0.00
(ii) later than 1 year but not 0.00 0.00
veneR later than 5 years
(iii) 5 Je<e& mes DeefOeke 0.00 0.00 (iii) later than 5 years 0.00 0.00
kegue 0.00 0.00 TOTAL 0.00 0.00
ie) Devee|pele efJee Deee 0.00 0.00 c) Unearned finance income 0.00 0.00
Ie) efveJeue efveJesMe (ke ie) 0.00 0.00 d) Net investments [ a c ] 0.00 0.00
(i) ` Metve keer hee Deee (efheues Je<e& ` Metve) Dee|pele yeepe kes lenle Meeefceue keer (i) Lease income of ` Nil (previous year ` Nil) is included
peeleer nw~ under Interest Earned.
97
6.4 uesKeebkeve ceeveke 20 - heefle Mesej Depe&ve (` ceW) 6.4 Accounting Standard 20 - Earnings per Share in ` :
ke.meb. efJeJejCe 2016-17 2015-16

Sr. No. Particulars
1. DeeOeejYetle Deewj levegke=le *(`) / Basic & Diluted * (15.72) (83.01)
DeeOeejYetle SJeb levegke=le F&heerSme kee heefjkeueve Calculation of Basic & Diluted E.P.S.
Particulars 2016-17 2015-16
ke.meb. efJeJejCe
Sr. No.
Net Profit/(Loss) for the year attributable to Equity (1,558.31) (6,089.21)
(ke) (A) Je<e& kes efueS FeqkeJeer MesejOeejkeeW kees heehe efveJeue ueeYe /
Shareholders
(neefve)
Weighted Average Number of Equity shares (in crore) 99.12 73.35
(Ke) (B) FeqkeJeer Mesej keer Yeeefjle Deewmele mebKee (` kejes[ ceW)
Basic Earnings per Share (A/B) (`) (15.72) (83.01)
(ie) (C) cetueYetle heefle Mesej Deee (ke/Ke) (`)
(Ie) (D) heefle Mesej Debefkele cetue (`) Nominal Value per Share (`) ` 10.00 ` 10.00
* DeeOeejYetle SJeb levegke=le F&.heer.Sme. meceeve ner nw keeeWefke ceboer mebYeeJe FeqkeJeer Mesej veneR nw~ . * Basic & Diluted E.P.S. are same as there are no dilutive potential equity shares
6.5 uesKeebkeve ceeveke 22 - Deee hej kejeW kes efueS uesKeebkeve 6.5 Accounting Standard 22 Accounting for Taxes on Income
DeemLeefiele kej Deeeqmleeeb Deewj DeemLeefiele kej oseleeDeeW kes The major components of Deferred Tax Assets and
cegKe Ieke efvecveevegmeej nQ : Deferred Tax Liabilities are as under:
Particulars 31.03.2017 31.03.2016

ke.meb. efJeJejCe
Sr. No.
Deferred Tax Assets
DeemLeefiele kej Deeeqmleeeb
i) On account of timing difference towards provision for 6939.92 4025.32
mebefoiOe $eCe Deewj DeefeceeW nsleg heeJeOeeve kes mecee Devlej kes
doubtful debt and advances
keejCe
ii) On account of timing difference towards other 162.82 138.15
Deve heeJeOeeve ceboes kes efveefcee mecee Devlej kes keejCe
provisions/items
iii) On account of Foreign Currency Translation Reserve (FCTR) 118.56 154.11
efJeosMeer cege êbmeuesMeve efjpeJe& kes keejCe (FCTR)
iv) Others 328.09 306.89
Deve
Total Deferred Tax Assets 7549.39 4624.47
kegue DeemLeefiele kej Deeeqmleee@b
Deferred Tax Liabilities
DeemLeefiele kej oselee
i) On account of Depreciation on fixed assets 283.56 120.55
eqmLej DeeeqmleeeW hej cetueeme kes keejCe
ii) On account of Depreciation on investment 312.34 228.34
efveJesMe hej cetueeme kes keejCe
iii) On account of interest accrued but not due on 795.29 724.30
heesoYetle yeepe kes keejCe pees efveJesMe Hej ose veneR nw
investments
iv) On account of Deduction in respect of special reserve u/s 36(1) 750.99 750.99
Deee kej DeefOeefveece 1961 keer keewleer et/Sme 36(01)(viii) kes keejCe*
(viii) of the Income Tax Act 1961*
iv) Others 1.73 22.72
Deve
Total Deferred Tax Liabilities 2143.91 1846.90
kegue DeemLeefiele kej oseleeSb
Net Deferred Tax Assets / (Liabilities) 5405.48 2777.57
efveJeue DeemLeefiele kej Deeeqmleeeb/(oseleeSb)
* ` 431.67 Hegjebveer Deejef#eefleeeB ceW mes Deewj ueeYe ceW mes Mes<e * ` 431.67 out of past reserves and balance out of profit
6.6 uesKeebkeve ceeveke 27 mebege GeceeW ceW efveJesMe keer efJeeere efjheese\ie: 6.6 Accounting Standard 27 Investments in Joint Venture
efveJesMe ceW ` 75 (efJeiele Je<e& ` 120) Meeefceue nw pees efvecveefueefKele mebege he mes Investments include ` 75 (Previous year ` 120) representing
efveebef$ele FkeeF& ceW yeQke-efnle kees oMee&lee nw ~ Banks interest in the following jointly controlled entity:
ke.meb. kebheveer kee veece jeefMe efveJeeme osMe neseu[ie %

Sr. No. Name of the Company Amount Country of Residence Holding %
1 mej etefveeve [eF&eer peerJeve yeercee kebheveer efue., / Star Union DaiIchi Life Insurance Company Ltd. ` 75 Yeejle / India 28.96%
98
mebege he mes efveebef$ele efvekeeeeW ceW mecetn kes efveJesMe mes mebyebefOele DeeeqmleeeW, Aggregate amount of assets, liabilities, income and expenses
oseleeDeeW, Deee SJeb JeeeW keer kegue jeefMe: related to the groups interest in jointly controlled entities:
oseleeSb Liabilities
hetbpeer SJeb Deejef#eefleeeb Capital & Reserves 45.48 1.73
peceejeefMeeeb Deposits 0.00 0.00
GOeej Borrowings 0.00 0.00
Deve oseleeSb SJeb heeJeOeeve Other Liabilities & Provisions 1793.08 2768.07
kegue Total 1838.56 2769.80
Deeeqmleeeb Assets
Yeejleere efj]peJe& yeQke ceW vekeoerDeewj Mes<e jeefMeeeb Cash and Balances with Reserve Bank of India 12.01 3.98
yeQkeeW ceW Mes<e Deewj ceebie hej leLee Deuhe metevee hej heehe Oeve Balances with Banks and Money at call and short notice 0.00 19.00
efveJesMe Investments 1717.38 2559.06
Deefiece Advances 2.74 4.99
Deeue Deeeqmleeeb Fixed Assets 2.74 4.53
Deve Deeeqmleeeb Other Assets 103.69 178.24
kegue Total 1838.56 2769.80
hetbpeeriele yeeOeleeSb Capital Commitments 0.00 0.00
Deve Deekeeqmceke oseleeSb Other Contingent Liabilities 5.47 5.20
Deee Income
Dee|pele yeepe Interest Earned 3.04 5.79
Deve Deee Other Income 30.39 39.39
kegue Total 33.43 45.18
Jee Expenditure
Jee efkeee ieee yeepe Interest Expended 0.00 0.00
heefjeeueve Jee Operating Expenses 17.55 32.88
heeJeOeeve SJeb DeekeeqmcekeleeSb Provisions & Contingencies 0.00 0.00
ueeYe / (neefve) Profit / (Loss) 15.88 12.30
6.7 heefjmebheefe keer neefve (uesKeebkeve ceeveke 28) : ` Metve 6.7 Impairment of Assets (Accounting Standard 28): ` Nil
6.8 ``heeJeOeeve, Deekeeqmceke oseleeSb SJeb 6.8 Provisions, Contingent Liabilities and Contingent
Deekeeqmceke Deeeqmleeeb (uesKeebkeve ceeveke 29) :'' Assets (Accounting Standard 29)
ke. oseleeDeeW nsleg heeJeOeeveeW ceW Gleej e{eJe A. Movement of Provisions for contingent liabilities:
efJeJejCe Particulars efJeefOeke ceeceues/DeekeeqmcekeleeSb
Legal cases/contingencies
2016-17 2015-16
heejbefYeke Mes<e Opening Balance 41.68 28.20
Je<e& kes oewjeve heeJeOeeve Provided during the year 33.33 13.48
Je<e& kes oewjeve Gheeesie keer ieF& jeefMe Amounts used during the year 0.00 0.00
Debeflece Mes<e Closing Balance 75.01 41.68
yeefnie&ceve kee mecee/DeefveeqMeleleeSb Timing of outflow/uncertainties mecePeewles / mecePeewles /

efemueerkejCe hej efemueerkejCe hej
yeefnie&ceve yeefnie&ceve
Outflow on Outflow on
settlement / settlement /
Crystallization Crystallization
99
Ke. Deekeeqmceke oseleeSb B. Contingent Liabilities

eLee GequueefKele Fme hekeej keer oseleeSb, veeeeuee kes efveCe&e/ ceOemLelee kejves/ Such liabilities are dependent upon, the outcome of court
veeeeuee kes yeenj mecePeewlee, Deheerue kee efveheeve, ceebieer ieF& jeefMe, mebefJeoeiele order/arbitration/out of court settlement, disposal of appeals,
oeefelJeeW keer Melex, efJekeeme leLee mebyebefOele he#eeW eje GeF& ieF& ceebie pewmee Yeer the amount being called up, terms of contractual obligations,
ceeceuee nes hej eceMe: efveYe&j kejlee nw~ Fve ceeceueeW ceW keesF& heeflehete|le Dehesef#ele devolvement and raising of demand by concerned parties, as the
veneR nw~ case may be. No reimbursement is expected in such cases.
7. Deefleefje oseleeSb 7. Additional Disclosures
7.1 heeJeOeeve Deewj DeekeeqmcekeleeSb 7.1 Provisions and Contingencies

ueeYe Deewj neefve Keeles ceW efoKeeS ieS ``heeJeOeeve DeewjDeekeeqmcekeleeSb'' kee yeske- The break-up of Provisions and Contingencies appearing
Dehe efvecveevegmeej nw: in the Profit and Loss Account is as under:
efveJesMe kes cetueeme hej heeJeOeeve Provision for Depreciation on Investment 120.95 350.73
SveheerS nsleg heeJeOeeve Provision towards NPA 11,672.00 14,101.92
ceeveke DeeeqmleeeW nsleg heeJeOeeve Provision towards Standard Assets 154.06 (128.40)
Deeekej kes efueS efkeee ieee heeJeOeeve (DeemLeefiele kej meefnle) Provision made towards Income Tax (including Deferred Tax) (814.21) (1,701.56)
Deve heeJeOeeve SJeb DeekeeqmcekeleeSb Other Provision & Contingencies
hegveie&efle KeeleeW ceW leeie nsleg heeJeOeeve Provision for Sacrifice in Restructured Accounts (42.37) (531.30)
osMe peesefKece nsleg heeJeOeeve Provision for Country Risk (12.70) (3.58)
Deve heeJeOeeve Other Provisions 213.24 37.02
kegue. Total 11,290.97 12,124.83
7.2 DemLeeeer heeJeOeeve 7.2 Floating Provisions
HeueeseEie heesefJepeve Keeles ceW heejeqcYeke Mes<e Opening Balance in the floating provisions account 232.22 232.22
uesKeekebve Je<e& ceW efkeS ieS HeueeseEie heesefJepevemed keer hecee$ee The quantum of floating provisions made in the accounting year 0.00 0.00
uesKee Je<e& kes oewjeve efkeS ieS [ê [eGve keer jeefMe Amount of draw down made during the accounting year 0.00 0.00
DeeqmLej heeJeOeeve Keeles ceW Debeflece Mes<e Closing Balance in the floating provisions account 232.22 232.22
7.3 Deejef#eefleeeW (efjpeJe&med) mes [ê@ [eGve 7.3 Drawdown from Reserves
`ceemj heefjhe$e - yeemesue III hetbpeer efJeefveece-mheerkejCe' hej DeejyeerDeeF& In terms of RBI Circular Ref. DBOD. No.
BP.BC.38/21.06.201/2014-15 dated September 1, 2014 on
heefjhe$e DBR meb. BP.BC.71/21.06.201/2015-16 efoveebke 14 peveJejer, Ìmplementation of Basel III Capital Regulations in India
2016 kes meeLe heefle `Yeejle ceW yeemesue III hetbpeer efJeefveece kes keeee&vJeeve' Amendments read with RBI Circular Ref. DBR. No.
hej DeejyeerDeeF& kes heefjhe$e DBOD. meb. BP.BC.38/21.06.201/2014-15 BP.BC.71/21.06.201/2015-16 dated January 14, 2016 on
efoveebke 1 efmelebyej, 2014 kes Deveghe yeQke ves Deefleefje efej-I yeemesue III `Master Circular-Basel III Capital Regulations -Clarification
kechueeeb mLeeeer yee@v[dme kes yeepe nsleg jepemJe Deejef#eefleeeW mes ` 591.03 kee Bank has made a drawdown of ` 591.03 from Revenue
Reserve towards interest of Additional Tier-I Perpetual
[ê-[eGve efkeee nw~ Basel III Compliant bonds.
Fmekes DeueeJee, OeesKeeOe[er KeeleeW kes mebyebOe ceW heeJeOeeve hej DeejyeerDeeF& heefjhe$e Further, in terms of RBI Circular Ref. DBR.No.BP.
DBR meb. BP.BC. 92/ 21.04.048/2015-16 efoveebke 18 Dehewue, 2016 BC.92/21.04.048/2015-16 dated April 18, 2016 on
kes Deveghe yeQke ves `Deve Deejef#eefleeeW' ceW ` 65.19 veeces efkeee nw pees efke Provisioning pertaining to Fraud Accounts, Bank has
ueeYe-neefve Keeles ceW veece kejles ngS efleceeefneeW kes oewjeve OeesKeeOeef[eeW kes efueS debited 'other reserves' by ` 65.19, being an amount
remaining un-provided at the end of the financial year
efkeS pee egkes heeJeOeeve keer ieCevee kejves kes heeele efJeeere Je<e& ceW Deble ceW after considering the provision already made for the fraud
heeJeOeeve kejves nsleg Mes<e yeeer jeefMe nw~ during the quarters, by debiting the Profit & Loss account.
7.4 efMekeeeleeW kee hekeve 7.4 Disclosure of complaints
i) ieenkeeW keer efMekeeeleW : heyebOeve eje eLee mecesefkele i) Customer Complaints: As compiled by the management
ke.meb. efJeJejCe Particulars 2016-17 2015-16
Sr. No
(a) Je<e& kes heejbYe ceW uebefyele efMekeeeleeW keer mebKee No. of complaints pending at the beginning of the year 219 110
(b) Je<e& kes oewjeve heehle efMekeeeleeW keer mebKee No. of complaints received during the year 28582 15085
(c) Je<e& kes oewjeve efveheeF& ieF& efMekeeeleeW keer mebKee No. of complaints redressed during the year 28546 14976
(d) Je<e& kes Deble ceW uebefyele efMekeeeleeW keer mebKee No. of complaints pending at the end of the year 255 219
100
ii) SerSce mes mebyebefOele efMekeeeleW : heyebOeve eje eLee mecesefkele ii) ATM Complaints: As compiled by the management
Sr. No
(a) Je<e& kes DeejbYe ceW ueeqcyele SerSce mes mebyebefOele efMekeeeleW No. of ATMs complaints pending at beginning of the year 5363 4426
(b) Je<e& kes oewjeve heehle SerSce mes mebyebefOele efMekeeeleW No. of ATMs complaints received during the year 212608 353698
(c) Je<e& kes oewjeve efveheeF& ieF& efMekeeeleW No. of ATMs complaints redressed during the year 215686 352761
(d) Je<e& kes Deble ceW ueeqcyele SerSce mes mebyebefOele efMekeeeleW No. of ATMs complaints pending at the end of the year 2285 5363
iii) yeQeEkeie ueeskeheeue eje heeefjle DeefOeefveCe&e : iii) Awards passed by the Banking Ombudsman:
Sr. No
(a) Je<e& kes heejbYe ceW ueeiet veneR efkeS ieS DeefOeefveCe&eeW keer mebKee No. of unimplemented Awards at the beginning of the year 0 0
(b) Je<e& kes oewjeve yeQekE eie ueeskeheeue eje heeefjle DeefOeefveCe&eeW keer mebKee No. of Awards passed by the Banking Ombudsman during the year 0 2
(c) Je<e& kes oewjeve ueeiet efkeS ieS DeefOeefveCe&eeW keer mebKee No. of Awards implemented during the year 0 2
(d) Je<e& kes Deble ceW ueeiet veneR efkeS ieS DeefOeefveCe&eeW keer mebKee No. of unimplemented Awards at the end of the year 0 0
7.5 yeQke eje Deveg<ebefieeeW keer Deesj mes peejer egkeewleer Deeeemeve he$eeW 7.5 Disclosure of Letters of Comfort (LoCs) issued by bank
for Subsidiaries (As compiled by the management)
(SueDeesmeerped) hej hekeve (heyebOeve eje eLee mecesefkele)
During current year, the bank has not issued any letter of
eeuet Je<e& kes oewjeve yeQke ves Deveg<ebefieeeW keer Deesj mes keesF& egkeewleer Deeeemeve he$e comforts on behalf of Subsidiaries.
peejer veneR efkeS nQ~
During the year 2011-12 the bank has issued an
Je<e& 2011-12 kes oewjeve, yeQke ves Deheves hetCe& mJeeefcelJe keer Deveg<ebieer yeQke Dee@ undertaking to the governor, Bank of Botswana in respect
He Fbef[ee (yeeslmJeevee) efue. kes efueS ieJeve&j, yeQke Dee@]He yeeslemJeevee kees Jeevehe$e of its wholly owned subsidiary, Bank of India (Botswana)
Ltd to meet its financial commitments if they fall due.
peejer efkeee nw efke efJeeere Jeeeos ose nesves hej GvnW hetje efkeee peeSiee~
During the year 2010-11 the bank issued parental
Je<e& 2010-11 kes oewjeve, Deheves hetCe& mJeeefcelJe keer Deveg<ebieer yeerDeesDeeF& guarantee in favour of Royal Bank of New Zealand for its
(vetpeerueQ[) efue. kes efueS vetpeerueQ[ kes je@eue yeQke kes he#e ceW yeQke ves efJeeere wholly owned subsidiary, BOI(New Zealand) Ltd. to meet
Jeeeos ose nesves hej GvnW hetje kejves kes efueS DeefYeYeeJekeere ieejber peejer keer nw~ its financial obligations, if they fall due.
leLeeefhe eLee 31.03.2017 kees, Gheeg&e JeeeoeW mes keesF& efJeeere oeefelJe veneR As on 31.03.2017, no financial obligations have arisen on
the above commitments.
ngDee nw~
7.6 Provisioning Coverage Ratio (PCR)
7.6 heeJeOeeve keJejs]pe Devegheele (heermeerDeej)
The Provisioning to Gross Non-Performing Assets of
eLee 31 ceee& 2017 kees yeQke kes mekeue Devepe&ke DeeeqmleeeW hej heeJeOeeve the Bank as on 31st March 2017 is 61.47% (Previous
61.47% nw (efheues Je<e&: 51.14%) year:51.14%).
7.7 yeQke SMeesjWme keejesyeej mes heehle Meguke, heeefjeefceke : 7.7 Fees, remuneration received from Bancassurance
business:
peerJeve yeercee hee@efuemeer Life Insurance Policies 70.13 60.65
iewj-peerJeve yeercee hee@efuemeer Non-Life Insurance Policies 21.31 19.79
mJeemLe yeercee keejesyeej Health Insurance Business 0.46 *
* efJeeere Je<e& 2016-17 leke efkeS ieS mQ[Sueesve mJeemLe yeercee eF&-Dehe * Standalone Health Insurance Tie-up done in FY 2016-17.
7.8 peceeDeeW, DeefieceeW, Skemehees]pej leLee SveheerS kee mebkeWCe 7.8 Concentration of Deposits, Advances, Exposures and
NPAs
7.8.1 peceejeefMeDeeW kee mebkeWve 7.8.1 Concentration of Deposits
yeerme meyemes ye[s peceekelee&DeeW keer kegue pecee jeefMeeeb Total Deposits of twenty largest depositors 34,101 31,771
yeQke keer kegue peceejeefMeeeB ceW mes yeerme ye[s peceekelee&DeeW keer peceejeefMeeeW Percentage of Deposits of twenty largest depositors to 6.31% 6.19%
Total Deposits of the Bank
kee heelf eMele
101
7.8.2 DeefieceeW kee mebkeWve 7.8.2 Concentration of Advances

yeerme meyemes ye[s GOeejkelee&DeeW kee kegue Deefiece Total Advances to twenty largest borrowers 51,195 54,732
yeQke kes kegue DeefieceeW ceW meyemes ye[s GOeejkelee&DeeW kes DeefieceeW kee Percentage of Advances to twenty largest borrowers 11.25% 12.22%
to Total Advances of the Bank
heefleMele
7.8.3 Skemehees]pej kee mebkeWCe 7.8.3 Concentration of Exposures

yeerme meyemes ye[s GOeejkelee&DeeW/ieenkeeW kees kegue Skemehees]pej Total Exposure to twenty largest borrowers/customers 66,718 62,529
yeQke kes GOeejkelee&DeeW/ieenkeeW kees kegue Skemehees]pej ceW mes yeerme meyemes Percentage of Exposures to twenty largest borrowers/customers 11.41% 11.01%
to Total Exposure of the bank on borrowers/customers
ye[s GOeejkelee&DeeW/ieenkeeW kes Skemehees]pej kee heefleMele
7.8.4 SveheerS mebkeWCe (heyebOeve eje eLee mecesefkele) 7.8.4 Concentration of NPAs
eej Meer<e& SveheerS KeeleeW kee kegue Skemehees]pej Total Exposure to top four NPA accounts 7,591 7,593
7.9 #es$eJeej SveheerS (heg[seqvMeeue /lekeveerkeer jeF& Dee@He kees Meeefceue kejles ngS) 7.9 Sector-wise Advances (Including Prudential/Technical
(heyebOeve eje eLee mecesefkele) write off) (As compiled by management)
Sector 2016-17 2015-16
ke. #es$e
meb. yekeeee mekeue Gme meskej yekeeee mekeue meskej ceW
Sr. mekeue SveHeerS ceW kegue mekeue SveHeerS kegue DeefieceeW
No Deefiece Gross NPAs DeefieceeW ceW Deefiece Gross NPAs ceW SveHeerS
O/S Gross SveHeerS kee O/S Gross kee HeefleMele
Advances HeefleMele Advances % of Gross
% of Gross NPAs to Total
NPAs to Total Advances in
Advances in that Sector
that Sector
A heeLeefcekelee heehle #es$e Priority sector
1 ke=ef<e SJeb mebyebefOele ieefleefJeefOeeeb Agriculture & allied activities 42053.07 4276.10 10.17 39972.63 2636.41 6.60
2 HeeLeefcekelee HeeHle #es$e kes He ceW Hee$e GeesieeW Advances to industries sector eligible as 30372.94 6454.19 21.25 26263.03 4431.30 16.87
kees Deefiece priority sector lending
3 mesJeeSb Services 17055.87 2216.95 13.00 16740.69 1680.57 10.04
4 Jeefeiele $eCe Personal loans 8693.77 531.19 6.11 6256.61 348.22 5.57
Ghe eesie (ke) Sub-total (A) 98175.65 13478.44 13.73 89232.96 9096.50 10.19
B iewj heeLeefcekelee heehle #es$e Non Priority Sector
1 ke=ef<e SJeb mebyebefOele ieefleefJeefOeee Agriculture & allied activities 3943.81 678.40 17.20 1432.26 118.15 8.25
2 Geesie Industry 121936.89 33069.47 27.12 157087.94 31659.45 20.15
3 mesJeeSb Services 38059.22 4628.95 12.16 64555.91 3751.31 5.81
4 Jeefeiele $eCe Personal loans 18186.52 2302.89 12.66 45621.24 697.87 1.53
Ghe eesie (Ke) Sub-total (B) 182126.43 40679.71 22.34 268697.35 36226.78 13.48
eesie (ke+Ke) Total (A+B) 280302.08 54158.15 19.32 357930.31 45323.28
7..9.1 heeLeefcekelee #es$e GOeej heceeCe he$e (heerSmeSuemeer) : 7.9.1 Disclosure of Priority Sector Lending Certificates (PSLCs):
Je<e& kes oewjeve Kejeros ieS / Purchased during the year Je<e& kes oewjeve yeses ieS / Sold During the Year
Metve / NIL Metve / NIL
102
7.10 SveheerS kee Gleej-e{eJe 7.10 Movement of NPAs
mekeue SveheerS eLee 01.04.2016 kees (heejbefYeke Mes<e) Gross NPAs as on 01.04.2016 (Opening Balance) 49879.13 22193.24
heefjJeOe&ve Je<e& kes oewjeve (veS SveheerS) Additions (Fresh NPAs) during the year 16721.12 34510.58
Ghe-pees[ (S) Sub-total(A) 66600.25 56703.82
IeeSb :- Less:
(i) Deheies[sMeve (i) Up gradations 3875.50 1984.41
(ii) JemetefueeeB Deheies[s[ KeeleeW mes keer ieF& Jemetueer kees es[kej (ii) Recoveries-excluding recoveries made from upgraded 3449.68 2511.86
accounts
(iii) lekeveerkeer heg[WefMeeue jeF& Dee@He (iii) Technical/Prudential Write Offs 6220.25 1206.42
(iv) yes Keeles efueKeeF&, Ge (iii) kes Debleie&le es[kej (iv) Write offs other those under (iii) above 1010.30 1122.00
Ghe-pees[ (yeer) Sub-total (B) 14555.73 6824.69
mekeue SveheerS eLee 31.03.2017 (Debeflece Mes<e) (S-yeer) Gross NPAs as on 31.03.2017 (Closing Balance) (A-B) 52044.52 49879.13
7.11 lekeveerkeer/efJeJeskehetCe& lejerkes mes yes Keeles [eues KeeleeW kee Gleej-e{eJe 7.11 Movement of Technical/Prudential written-off accounts
lekeveerkeer/efJeJeskehetCe& lejerkes mes yes Keeles [eues KeeleeW ceW heejbefYeke Mes<e Opening Balance of Technical/prudential written-off accounts 7419.73 6206.09
pees[W : Je<e& kes oewjeve lekeveerkeer/efJeJeskehetCe& lejerkes mes yes Keeles efueKeeF& Add: Technical/prudential written-offs during the year 6795.51 1953.23
Ghe-pees[(S) Sub-total(A) 14215.24 8159.32
IeeSb:- hetJe& ceW lekeveerkeer/efJeJeskehetCe& lejerkes mes yes Keeles [eues KeeleeW ceW Less: Recoveries made from previously technical/prudential 574.26 739.59
written-off accounts during the year(B)
keer ieF& Jemetueer (yeer)
Debeflece Mes<e (S-yeer) Closing Balance (A-B) 13640.98 7419.73
7.12 efJeosMeer Deeeqmleeeb, SveheerS leLee jepemJe 7.12 Overseas Assets, NPAs and Revenue
ke.meb. efJeJejCe / Particulars 2016-17 2015-16

Sr. No
1 kegue Deeeqmleeeb / Total Assets 1,42,004.41 1,71,454.20

2 kegue SveheerS / Total NPAs 9,596.00 8,239.85
3 kegue jepemJe / Total Revenue 4,880.70 5,084.21
7.13 Dee@He yewuesvme Meer heeeesefpele SmeheerJeer 7.13 Off-Balance Sheet SPVs sponsored
mhee@vmej efkeS ieS SmeheerJeer kee veece / Name of the sponsored SPV
mJeosMeer / Domestic efJeosMeer / Overseas
Metve Nil Metve Nil
7.14 heefleYeteflekejCe mes mecye hekeve : 7.14 Disclosure relating to Securitisation
yeQke ves efJeeere Je<e& 2016-17 kes oewjeve keesF& mhesMeue hehe&pe Jnerkeue (SmeheerJeer) The Bank has not floated any Special purpose Vehicle (SPV)
Heuees veneR efkeee nw~ during the Financial Year 2016-17.
7.15 esef[ ef[Hee@u mJewhme : 7.15 Credit Default Swaps
yeQke ves keesF& esef[ ef[Hee@u mJewhe veneR efkeee nw~ The bank has not dealt with any Credit Default Swap.
103
7.16 Fbê-iethe Skemhees]pej (heyebOeve eje mebkeefuele Deewj uesKee hejer#ekeeW 7.16 Intra-Group Exposures (As compiled by the management
eje mecee|Lele) and relied upon by the Auditors)
Deefiece
ke. Advances efveJesMe kegue
meb. FkeeF& kee veece INVESTMENTS Total
Sr. Name of the Entity efveefOe DeeOeeefjle iewj efveefOe DeeOeeefjle
No Fund Based NFB
Limits O/s Limits O/s Limits O/s Limits O/s
yeerDeesDeeF& Mesej neseu[ie efue. 8.00 0.00 0.13 0.10 6.65 6.65 14.78 0.10
1
BOI Shareholding Limited (8.00) (0.00) (0.10) (0.10) (8.86) (8.86) (16.96) (8.96)
heerer yeQke Dee@He Fb[esvesefMeee eryeerkes 19.46 19.46 0.00 0.00 335.15 335.15 354.61 19.46
2
PT Bank of India Indonesia TBK (186.50) (185.53) (0.00) (0.00) (335.15) (335.15) (521.65) (520.68)
yeQke Dee@He Fbef[ee(lebpeeefveee) efueefces[ 155.47 58.38 0.00 0.00 70.22 70.22 225.69 58.38
3
Bank of India (Tanzania) Limited (90.26) (27.68) (0.00) (0.00) (50.12) (50.12) (140.38) (77.80)
yeQke Dee@He Fbef[ee (vetefPeueQ[)efueefces[ 0 0.00 0.00 0.00 176.91 176.91 176.91 0.00
4 Bank of India (New Zealand) Limited (1) (0.37) (0.00) (0.00) (176.91) (176.91) (177.91) (177.28)
yeQke Dee@He Fbef[ee (etieeb[e) efueefces[ 110.33 32.43 0.00 0.00 57.74 57.74 168.07 32.43
5
Bank of India (Uganda) Limited (53.61) (39.87) (0.00) (0.00) (57.74) (57.74) (111.35) (97.61)
yeQke Dee@He Fbef[ee (yeeslmeJeevee) efueefces[ 32.43 14.92 0.00 0.00 33.82 33.82 66.25 14.92
6
Bank of India (Botswana) Limited (21.86) (21.86) (0.00) (0.00) (33.82) (33.82) (55.68) (55.68)
yeerDeesDeeF& Skemee FvJesmceW efue; 0.00 0.00 0.00 0.00 56.32 56.32 56.32 0.00
7
BOI Axa Investment Managers Private Limited (0.00) (0.00) (0.00) (0.00) (42.70) (49.48) (49.48) (49.48)
yeerDeesDeeF& Skemee ^mer mee|Jemesme heeFJes efue. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8
BOI Axa Trustee Services Private Limited (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00) (0.00)
yeerDeesDeeF& ceeX yeQkeme& efue. 0.00 0.00 0.00 0.00 10.00 10.00 10.00 0.00
9
BOI Merchant Bankers Limited (0.00) (0.00) (0.00) (0.00) (10.00) (10.00) (10.00) (10.00)
mej etefveeve oeF&-Feer ueeF&He FvMetveme keb. efue., 0.00 0.00 0.00 0.00 75.00 75.00 75.00 0.00
10
Star Union Dai-Ichi Life Insurance Co. Ltd (0.00) (0.00) (0.00) (0.00) (120.00) (120.00) (120.00) (120.00)
SmeermeerDeeF& HeeF&veebme efue. 250.00 248.18 0.00 0.00 130.10 130.10 380.10 248.18
11
STCI Finance Limited (500.00) (99.76) (0.00) (0.00) (130.10) (130.10) (630.10) (229.86)
SSmeDeejF&meer (Fbef[ee) efue; 0.00 0.00 0.00 0.00 27.60 27.60 27.60 0.00
12
ASREC (India) Limited (0.00) (0.00) (0.00) (0.00) (27.60) (27.60) (27.60) (27.60)
Fb[es-Peebeqcyeee yeQke efue; 25.94 0.00 0.00 0.00 47.59 47.59 73.53 0.00
13
Indo-Zambia Bank Limited (0.00) (0.00) (0.00) (0.00) (47.59) (47.59) (66.34) (47.59)
ieeceerCe yeQke Dee@He Deee&Jele& 126.50 122.78 0.00 0.00 32.18 32.18 158.68 122.78
14
Gramin Bank of Aryavart (36.50) (32.45) (0.00) (0.00) (32.18) (32.18) (68.68) (64.63)
PeejKeb[ ieeceerCe yeQke 0.00 0.00 0.00 0.00 39.44 39.44 39.44 0.00
15
Jharkhand Gramin Bank (0.00) (0.00) (0.00) (0.00) (39.44) (39.44) (39.44) (39.44)
vece&oe ceeueJeePeeyegJee ieeceerCe yeQke 393.75 334.19 0.00 0.00 40.69 40.69 434.43 334.19
16
Narmada Malva Jhabua Gramin Bank (394.88) (170.44) (0.00) (0.00) (40.69) (40.69) (435.57) (211.13)
efJeoYe& keeWkeCe ieeceerCe yeQke 181.90 22.51 0.00 0.00 42.67 42.67 224.57 22.51
17
Vidharbha Konkan Gramin Bank (0.00) (0.00) (0.00) (0.00) (42.67) (42.67) (42.67) (42.67)
DeueeF&[ yeQke Dee@He veeepesefjee efue; 0.00 0.00 0.00 0.00 1.87 1.87 1.87 0.00
18
Allied Bank of Nigeria Ltd (0.00) (0.00) (0.00) (0.00) (1.87) (1.87) (1.87) (1.87)
Fbêieghe Skemheespej keer kegue jeefMe 1303.78 852.85 0.13 0.10 1183.92 1183.92 2487.83 852.95
Total amount of Intra Group Exposure (1292.61) (577.96) (0.10) (0.10) (1189.58) (1189.58) (2496.91) (1782.26)
C. yeQke kee kegue Skemeheespej Total Exposure of the Bank 882,949.55
GOeejkelee&DeeW/ieenkeeW hej kegue Skemeheespej ceW Fbê ieghe Skemheespej kee % % of Intra group Exposure to total exposure on 0.28%
Borrowers/Customers
D. eLee 31.03.2017 kees Fbê ieghe Skemeheespej meercee kee keesF& GuuebIeve veneR ngDee nw. There is no breach of intra group exposure limit as on 31.03.2017.
104
7.17 peceekelee& efMe#ee Deewj peeiekelee Heb[ ([erF&SSHe) kees DeblejCe

7.17 Transfers to Depositors Education and Awareness Fund
(DEAF)
efJeJejCe Particulars FY 2016-17 FY 2015-16
[erF&SSHe ceW Debleefjle HeejbefYeke Mes<e jeefMe Opening balance of amounts transferred to DEAF 113.72 38.54
pees[W : Je<e& kes oewjeve [erF&SSHe ceW Debleefjle jeefMe Add : Amounts transferred to DEAF during year 178.54 75.18
IeeSb :oeJeeW kes lenle [erF&SSHe eje jeefMe keer heeflehete|le Less : Amounts reimbursed by DEAF towards claims 0.00 0.00
[erF&SSHe ceW Debleefjle jeefMe kee Debeflece Mes<e Closing balance of amounts transferred to DEAF 292.26 113.72
7.18 Devensp[ efJeosMeer cege Skemehees]pej : heyebOeve eje eLee mecesefkele

7.18 Unhedged Foreign Currency Exposure : As compiled by
the management
ke.meb. efJeJejCe Particulars FY 2016-17 FY 2015-16

Sr. No
A heejbefYeke Mes<e heeJeOeeveeW kes Keeles Opening balance provisions account 73.58 83.20
B uesKee Je<e& ceW efkeS ieS heeJeOeeveeW keer cee$ee The quantum of provisions made in the 17.80 6.46
accounting year
C uesKee Je<e& kes oewjeve jeefMe efjJeme& Amount Reverse during the accounting year 33.63 16.08
D heeJeOeeveeW kes Keeles ceW meceeheve meblegueve Closing balance in the provisions account 57.75 73.58
yeQke kes heeme yees[& eje hetCe& he mes Devegceesefole `Devenw]pe kejWmeer Skemehees]pej' The bank has duly approved policies by the Board on Capital
and Provisioning Requirement for exposures to entities with
Jeeueer mebmLeeDeeW kes Skemehees]pej kes efueS hetbpeer SJeb heeJeOeeveerkejCe DeeJeMekelee unhedged foreign currency exposure which is based on RBI
hej veerefle nw pees efke Yeejleere efj]peJe& yeQke kes heefjhe$e meb.[eryeerDees[er.meb. yeerheer. circular No.DBOD.No.BP.BC.85/21.06.200/2013-14 dated
yeermeer.85/21.06.200/2013-14 efoveebke peveJejer 15, 2014 Deewj Yeejleere efj]peJe& January 15, 2014 and clarifications received vide RBI Circular
yeQke kes heefjhe$e meb.[eryeerDees[er.meb.yeerheer.yeermeer.116/21.06.200/2013-14 efoveebke 03 No. DBOD.No.BP.BC.116/21.06.200/2013-14 dated June 03,
petve, 20014 eje heehle mheerkejCeeW hej DeeOeeefjle nw~ 2014.
Accordingly, it is envisaged that the Bank monitors UFCE on a
leodvegmeej, yeQke eje etSHemeerF& keer ceeefmeke Deblejeue hej Deewj heeJeOeeveerkejCe Deewj hetbpeer monthly interval and provisioning and capital requirements on a
DeeJeMekeleeDeeW keer efleceener DeeOeej hej efveiejeveer heefjkeequhele nw~ eLee 31.03.2017, quarterly basis. As on 31.03.2017, based on available data and
GheueyOe [ee Deewj GOeejkeleeDeeW mes peneb-peneb heehle mheerkejCe kes DeeOeej hej, yeQke declaration from the borrowers, wherever received, the Bank
ves kegue ` 57.75 (efJeiele Je<e& ` 73.58) kee heeJeOeeve efkeee nw~ Fme Skemehees]pej hej has created total provision of ` 57.75 (Previous Year ` 73.58).
Deefleefje Deej[yuetS ` 1082.37 (efJeiele Je<e& ` 1287.83) nw, pees efke Deefleefje The additional RWA on this exposure is ` 1082.37 (Previous
Year ` 1287.83), as against this additional minimum capital
vetvelece hetbpeer DeeJeMekelee ` 110.94 (efJeiele Je<e& ` 115.90) kes efveefcele nw~ requirement is ` 110.94 (Previous Year ` 115.90).
105
8. eueefveefOe keJejspe Devegheele : heyebOeve eje eLee mecesefkele 8. Liquidity Coverage Ratio: As compiled by the management
cee$eelceke hekeve Quantitative Disclosure
eLee As on 31.03.2017# eLee As on 31.03.2016#
kegue iewj-Yeeefjle kegue Yeeefjle kegue iewj-Yeeefjle kegue Yeeefjle

jeefMe ` kejes[eW ceW cetue (Deewmele)1 cetue (Deewmele)2 cetue (Deewmele)1 cetue (Deewmele)2
Amount in ` Crore Total Total Total Total
Unweighted Weighted Unweighted Weighted
Value Value Value Value
(average)@ (average)@ (average)* (average)*
Ged mlejere heefjmebheefe Deeeqmleee@b / HIGH QUALITY LIQUID ASSETS
1 kegue Ged mlejere Deeeqmleeeb (SekeetSueS) / Total High Quality Assets(HQLA) 38,891.96 61,786.45
vekeoer heJeen / CASH OUTFLOW
2 Kegoje peceejeefMeeeb leLee ess keejesyeejer ieenkeeW keer, efpemeceW mes 175,535.97 17,382.02 339,339.09 33,610.35
Retail deposits and deposits from small business customers, of which:
(i) eqmLej peceejeefMeeeb / Stable deposits 3,860.05 193.01 6,476.05 324.05
(ii) kece eqmLej peceejeefMeeeb / Less stable deposits 171,675.91 17,189.01 332,863.04 33,286.30
3 Dejef#ele Leeske efveefOeeeb, efpemeceW mes : / Unsecured wholesale funding of which: 36,182.95 18,554.63 89,564.67 43,561.91
(i) heefjeeueveiele peceejeefMeee@b (meYeer heeflehe#ekeej) / Operational deposits (all counterparties) 1,150.32 134.19 27,838.57 9,585.16
(ii) iewj-heefjeeueveiele peceejeefMeeeb (meYeer heelf ehe#ekeej) / Non -operational deposits (all counterparties) 30,859.54 14,247.35 55,471.05 27,721.70
(iii) Dejef#ele $eCe / unsecured debts 4,173.09 4,173.09 6,255.05 6,255.05
4 peceeveleer Leeske efveefOeeve / Secured wholesale funding 0.00
5 Deefleefje DeeJeMekeleeSb, efpemeceW mes / Additional requirements, of which 16,704.80 3,780.59 17,928.45 6,209.24
(i) yeglheVe Skemehees]pej mes mebyebefOele yeefnie&ceve / 1,940.62 1,988.06 581.20 581.20
Outflows related to derivative exposures and other collateral requirement
(ii) $eCe GlheeoeW hej efveefOeeve neefve mes mebyebefOele yeefnie&ceve 0.00 0.00 0.00 0.00
Outflows related to loss of funding on debt products
(iii) $eCe leLee eueefveefOe megefJeOeeSb / Credit and liquidity facilities 14,764.19 1,792.53 17,347.24 5,628.04
6 Deve mebefJeoeiele efveefOeeve oeefelJe / Other contractual funding obligations 5,670.86 5,197.92 8,942.68 7,936.45
7 Deve Deekeeqmceke efveefOeeve oeefelJe / Other contingent funding obligations 23,736.24 748.57 43,144.31 2,157.22
8 kegue vekeoer yeefnie&ceve / TOTAL CASH OUTFLOWS 45,663.73 93,475.17
vekeoer Deeieceve / CASH INFLOW
9 peceeveleer GOeej (Goe:efjJeme& jshees) / Secured lending(e.g. reverse repos) 6,708.06 3,897.59 4,829.40 2,901.55
10 hetCe&leee efve<heeoke Skemeheespej mes Deeieceve / Inflows from fully performing exposures 5,327.61 3,861.77 28,447.53 20,089.11
11 Deve vekeoer Deeieceve / Other cash inflows 10,406.71 9,460.41 9,808.54 6,428.85
12 kegue vekeoer Deeieceve / TOTAL CASH INFLOWS 14,745.61 10,553.11 43,085.47 29,419.51
kegue meceeeesefpele
cetue 3
Total
Adjusted
Value 3
21 kegue SekeetSueS TOTAL HQLA 38,891.96 61,786.45
22 kegue efveJeue vekeoer yeefnie&ceve TOTAL NET CASH OUTFLOWS 35,110.61 64,055.66
23 eueefveefOe keJejspe Devegheele (%) / LIQUIDITY COVERAGE RATIO(%) 110.77 96.46
@ Disclosure as on 31.03.2017 has been done by taking simple averages of monthly observations over previous quarter (i.e. average
over a period of 90 days) for data till quarter ended December 31, 2016. For the quarter ended March 31, 2017 the simple
average is calculated on daily observations over the previous quarter. This is as per RBI guidelines ref. no. DBR.No.BP.BC.80
/21.06.201/2014-15 dated March 31, 2015.
* Simple averages of monthly observations over previous quarter (i.e. average over a period of 90 days)
# On consolidated basis (including domestic and foreign subsidiaries)
106
SuemeerDeej kes mebyebOe ceW iegCeelceke hekeve Qualitative disclosures with regard to LCR
W.e.f. 1st January 2015, the Bank has implemented guidelines
Yeejleere efj]peJe& yeQke kes efveosMeeW kes Devegmeej heYeeJeer efleefLe 1 peveJejer, 2015 leke yeQke ves on Liquidity Coverage Ratio (LCR) as directed by Reserve Bank
eueefveefOe keJejspe Devegheele (SuemeerDeej) hej efoMeeefveoxMeeX kees keee&eqvJele efkeee~ of India.
SuemeerDeej kee ceeveke ue#e en megefveeqele kejvee nw efke yeQke Yeej-jefnle Ge mlejere The LCR standard aims to ensure that a bank maintains an
eueefveefOe DeeeqmleeeW (SekeetSueS) kees eLeesefele mlej hej Devegjef#ele kejlee nw DeleefOeke adequate level of unencumbered High Quality Liquid Assets
eueefveefOe oyeeJe heefjMe kes Devleie&le 30 keueW[j efove meercee kes efueS eueefveefOe (HQLA) that can be converted into cash to meet its liquidity
DeeJeMekelee kees hetje kejves kes efueS SekeetSueS kees vekeoer ceW heefjJee|lele efkeee pee needs for a 30 calendar day time horizon under a significantly
mekelee nw~ severe liquidity stress scenario. At a minimum, the stock of liquid
assets should enable the bank to survive until day 30 under a
Ge mlejere eueefveefOe Deeeqmleeeb severe liquidity stress scenario.
SuemeerDeej == Deieues 30 keueW[j efoveeW leke kegue efveJeue vekeoer yeefnie&ceve
High Quality Liquid Assets (HQLA)
LCR =
ene@b , Total net cash outflows over the next 30 calendar days
- SekeetSueS uesJeue 1 leLee uesJeue 2 Deeeqmleeeb meeqcceefuele nQ, otmejs MeyoeW ceW en Here,
vekeoer nQ ee vekeoer ceoeW kes kejerye nQ efpemes DeeJeMekelee he[ves hej yee]peej ceW HQLA comprises of level 1 and level 2 assets, in other
Deemeeveer mes Gheeesie efkeee pee mekelee nw/Yegveeee pee mekelee nw~ words these are cash or near to cash items which can be
easily used/discounted in the market in case of need.
- YeeefjyeQ/yeemesue eje heefjYee<ee kes Devegmeej oyeeJe keer eqmLeefle kes Devleie&le kegue Net cash outflows are excess of total inflows over total
yeefnie&ceve hej kegue Deeieceve kee efveJeue vekeoer yeefnie&ceve DeefOeke jnlee nw~ outflows under stressed situation as defined by BCBS/
efveJeue vekeoer yeefnie&ceve hej hengbeves kes efueS, Deeieceve kees hetJe& heefjYeeef<ele ceee|peve RBI. While arriving at the net cash outflow, the inflows are
kes meeLe uesvee eeefnS leLee yeefnie&ceve kees hetJe& heefjYeeef<ele efvekeeuevee hewkej hej taken with pre-defined hair-cuts and the outflows are taken
uesvee eeefnS~ at pre-defined run-off factors.
- eefo oyeeJeenle DebleJee&n, oyeeJeenle yeefnie&ceve mes DeefOeke nes, lees SuemeerDeej In case stressed inflows are more than the stressed
outflows, 25% of total outflows shall be taken as total net
Heefjkeueve nsleg kegue yeefnie&ceve kes 25e kees kegue efveJeue vekeo yeefnie&ceve ceevee cash outflows to arrive at the LCR.
peeSiee~ With effect from 01.01.2015, Banks are required to maintain
- heYeeefJe efleefLe 01.01.2015 mes, DeefJejle DeeOeej hej 60% SuemeerDeej kees minimum 60% LCR on an ongoing basis as given below:
yeveeS jKevee yeQkeeW kes efueS DeeJeMeke nw~
01.01.2015 01.01.2016 01.01.2017 01.01.2018 01.01.2019
JeCe&ve 01.01.2015 01.01.2016 01.01.2017 01.01.2018 01.01.2019
Minimum 60% 70% 80% 90% 100%
vetvelece 60% 70% 80% 90% 100% LCR
SuemeerDeej
Main Drivers of LCR: The main drivers of the LCR are
SuemeerDeej kee cegKe mebeeueke : Ge iegCeJeee eueefveefOe DeeeqmleeeW (SekeetSueS) adequacy of High Quality Liquid Assets (HQLA) and lower net
Kegoje ieekeeW mes Ge efveefOeeve m$eesle kes vetve efveJeue vekeoer heJeen SuemeerDeej kes cegKe cash outflow on account of higher funding sources from retail
mebeeueke nQ~ SekeetSueS kee heegj me@ke SuemeerDeej efJekeefmele kejves ceW yeQke kee customers. Sufficient stock of HQLA helped the Bank to maintain
adequate LCR.
meneeke neslee nw keeeWefke DeefOeke SmeSueDeej kes heegj jeefMe kees yeQke yeveeS jKelee nw~
SekeetSueS keer mebjevee : Ge iegCeJeee eueefveefOe DeeeqmleeeW (SekeetSueS) keer Composition of HQLA: The composition of High Quality Liquid
Assets (HQLA) mainly consists of cash balances, excess SLR,
mebjevee ceW hecegKeleee vekeoer Mes<e, DeefOeke SmeSueDeej, DeefOeke meerDeejDeej leLee excess CRR and FALLCR (Facility to Avail Liquidity for Liquidity
SHeSSueSuemeerDeej (eueefveefOe keJejspe Devegheele kes efueS eueefveefOe megefJeOee heehle kejvee) Coverage Ratio).
hecegKeleee neslee nw~
The composition of HQLA as on date of disclosure is given
Deepe keer efleefLe leke SekeetSueS mebjevee kee hekeve efvecveefueefKele nw : below:
neLe ceW vekeoer 8% 10.26%
Cash in hand 8%
Deefleefjkele meerDeejDeej Mes<e 5% 2.30% Excess CRR balance 5%
vetvelece SmeSueDeej DeeJeMekelee keer DeefOekelee ceW mejkeejer heefleYetefle 26% 31.43% Government securities in excess of minimum SLR Requirement 26%
SHeSSueSuemeerDeej (SceSmeSHe kes efueS Devegcele Jele&ceeve ceW 11% 48.84% Government securities within the mandatory SLR Requirement, to 11%
Sve[ererSue kee 7 heefleMele leke) meefnle SceSmeSHe kes Devleie&le the extent allowed by RBI under MSF including FALLCR (presently
to the extent of 7 percent of NDTL as allowed for MSF)
YeeefjyeQ eje Devegcele Devegmeej vetvelece SmeSueDeej DeeJeMekelee keer
DeefOekelee ceW mejkeejer heefleYetefleeeb Marketable securities issued or guaranteed by foreign sovereigns 3%
having 0% risk weight under Basel II standardized approach and
yeemesue II kes ceeveke eqkeesCe kes Devleie&le 0%, peesefKece kes efJeosMeer 3% 7.17% other securities adjustments on account of Repo/Reverse Repo
meeJe&Yeewce eje peejer ee ieejberke=le heefleYetefleeeb transactions
Facility to Avail Liquidity for Liquidity Coverage Ratio 45%
eueefveefOe keJejspe Devegheele nsleg eueefveefOe megefJeOee 45%
Level 2 Assets 3%
uesJeue 2 Deeqmleeeb 3%
107
efveefOeeve eesle kee mebkesverkejCe: yeQke kee DeefOekeebMe efveefOeeve eesle Kegoje ieenkeeW Concentration of funding sources: Majority of Bank's funding
sources are from retail customers,therefore the stressed
mes nw DeleSJe yeefnie&ceve oyeeJe legueveelceke {bie mes kece nw~ eeefhe, ceereeoer peceejeefMeeeW outflows are comparatively lower. However, in absence of any
kes efueS efkemeer Deheefleose efJekeuhe kes DeYeeJe ceW YeeefjyeQ kes efoMeeefveoxMeeW kes Devegmeej non-callable option for term deposits, the Bank has considered
yeefnie&ceve DevegYeeie kes Devleie&le ueieYeie meYeer peceejeefMeeeW kees yeQke ves ieewj efkeee~ efkemeer almost all deposits under outflow section as per RBI guidelines.
cenlJehetCe& he#ekeej mes efveefOeeve mekesvCe yeQke kee veneR Lee~ yeQke kes kegue oseleeDeeW kee Bank also does not have funding concentration from any
1% mes DeefOeke kes efueS mekeue uesKeeheCeeueer nsleg mebyebefOele mecetn ee mecye heeflehe#ekeejeW significant counterparty. A significant counterparty is defined as
a single counterparty or group of connected or affiliated counter
DeLeJee keue heeflehe#ekeej kes he ceW Ske GuuesKeveere heeflehe#ekeej kees heefjYeeef<ele efkeee parties accounting in aggregate for more than 1% of the banks
ieee nw~ total liabilities.
JelheVeer Skemehees]pej leLee mebYeeJe mebheee|eke kee@ue: [sefjJesefJe keejesyeej ceW yeQke kee Derivative Exposures and potential collateral calls: Bank
has very little exposure in derivative business which is not very
yengle kece kemehees]pej nw pees GuuesKeveere veneR nw~ significant.
SuemeerDeej ceW cege Demeblegueve : YeeefjyeQ efoMeeefveoxMeeW kes DevegmejCe ceW Ske cenlJehetCe& Currency mismatch in the LCR: In terms of RBI guidelines,
cege Jen nw efpemeceW Gme cege ceW kegue cetueJee|iele oseleeSb yeQke keer kegue oseleeSb kee 5 a significant currency is one where aggregate liabilities
denominated in that currency amount to 5 per cent or more of
heefleMele ee DeefOeke nes~ nceejs ceeceues ceW etSme[er Skecee$e cenlJehetCe& cege nw DeleSJe the banks total liabilities. In our case, USD is the only significant
yeQke, SuemeerDeej kee heefjkeueve etSme[er cege ceW Yeer kejlee nw~ currency. Therefore, Bank also calculates LCR in USD currency.
eueefveefOe heyebOeve kes mebkesverkejCe kes ef[ieer kee JeCe&ve leLee mecetn kes FkeeF&eeW Description of the degree of centralization of liquidity
management and interaction between the group's units:
ceW heejmheefjke eee& : Gece mlej hej yeQke kee eueefveefOe heyebOeve, yees[& mlejere keee& nw The liquidity management of the Bank at enterprise level is a
leLee yees[& (Deej.kee@ce) keer Ske Deueie Ghe-meefceefle Fmehej efveieen jKeleer nw~ SSuemeerDees Board level function and a separate sub-committee of the Board
eje efveeefcele Deblejeue hej eueefveefOe heyebOeve keer efveeefcele efveiejeveer keer peeleer nw~ yeQke (R.Com.) keeps close watch on that. The periodical monitoring
keer mebhetCe& eueefveefOe heyebOeve heefeee, yeQke keer SSueSce veerefle mes Meeefmele nesleer nw~ of the liquidity management is being monitored by the ALCO on
regular intervals. The entire liquidity management process of the
Iejsuet heefjeeueveeW kes efueS eueefveefOe heyebOeve kes kesvere keee& nw pees heOeeve keeee&uee mlej Bank is being governed by ALM Policy of the Bank.
hej heyebefOele efkeee peelee nw~ efveiejeveer leLee efveeb$eCe kes efueS leLee mleeveere efJeefveeeceke The liquidity management for domestic operations is the central
kee Devegheeueve Yeer heleske kesv kes #es$eeefOekeej Devegmeej efJeosMeer eueefveefOe heyebOeve efkeee function, being managed at Head Office level. The overseas
peelee nw~ yeQke kee Devleje&êre heYeeie efJeosMeer eueefveefOe eqmLeefle hej efveiejeveer jKelee nw liquidity management is being handled at each centre, jurisdiction
wise to keep close monitoring and control and also to comply
leLee heOeeve keeee&uee mlej hej kesvere he mes mechetCe& eueefveefOe efveiejeveer keer peeleer nw~ with the local regulatory requirements as well. International
Division of the Bank keeps watch on the overseas liquidity
SuemeerDeej heefjkeueve ceW Deve Deeieceve Deewj yeefnie&ceve SuemeerDeej meeceeve position and the overall liquidity monitoring is done at Head
scheues ceW DeefYeIeefnle veneR neslee nw efkevleg Deheves eueefveefOe heesHeeFue kes efueS Office level centrally.
mebmLee Fmes Gheege mecePeleer nw : nceejs Oeeve ceW Ssmeer keesF& ceo veneR nw~ Other inflows and outflows in the LCR calculation that are
not captured in the LCR common template but which the
9. Deve vees institution considers to be relevant for its liquidity profile:
No such items as per our notice.
S) Deeekej
9. Other Notes
(i) Deekeeqmceke oseleeDeeW (Devegmeteer 12) kes Debleie&le $eCe kes he ceW oeJeeW
a) Income Tax:
keer DeefYemJeerke=efle veneR ueer ieF& nw efpemekes Debleie&le ` 555.42 (efJeiele Je<e&
` 555.07) keer efJeJeeefole Deee kej/ yeepe kej oseleeSb meeqcceefuele nQ~ Fve (i) Claims against the Bank not acknowledged as debt
under contingent liabilities (Schedule 12) include disputed
oeJeeW kes ceeceueeW ceW hetJe& ceW DeefYeefveOee&efjle efJeefYeVe veeefeke efJeJeeoeW kes DeeOeej income tax/interest tax liabilities of ` 555.42 (previous year
hej DeeJeMeke kej kes heeJeOeeve hej efJeeej veneR efkeee ieee nw~ Fvekees Deve ` 555.07) for which no provision is considered necessary
DeeeqmleeeW (Devegmeteer 11) kes Debleie&le Yegieleeve/ meceeeesefpele leLee meeqcceefuele kej based on various judicial decisions in respect of past
efueee ieee nw~ assessments on such disputes. Payments/adjustments
against the said disputed dues are included under Other
(ii) ueeiet kej-efJeOeer eeJeOeeveeW Deewj keeflehee efJeJeeefole ceeceueeW ceW efJeefYeVe veeefeke Assets (Schedule 11).
efveCe&eeW hej Gefele efJeeej efkees peeves kes yeeo Je<e& kes efueS Deeekej kee heeJeOeeve (ii) Provision for income tax for the year is arrived at after due
efkeee ieee nw~ consideration of the provisions of the applicable tax laws
and relevant judicial decisions on certain disputed issues.
(iii) Deeekej DeefOeefveece, 1961 keer Oeeje 145(2) kes lenle efoveebke 29 efmelebyej (iii) Income Computation and Disclosure Standards (ICDS) as
2016 kees DeefOemetefele Deee heefjkeueve SJeb hekeve ceeveke (ICDS) 31 ceee& notified u/s 145(2) of the Income Tax Act, 1961 on 29th
2017 kees meceehle Je<e& nsleg ueeiet nQ Deewj leovegmeej efJeeere Je<e& 2016-17 nsleg September 2016, are applicable for the financial year
kej heeJeOeeve Deewj DeemLeefiele kej kes heYeeJe hej efJeeej kejves kes heeele Gvekee ended on 31st March, 2017 and accordingly tax provisions
and deferred tax for the financial year 2016-17 have been
heefjkeueve efkeee ieee nw~ computed after considering its impact.
108
yeer) Je<e& 2016-17 kes efueS efjJee[& hee@F kee cetJeceW : b) Movement of Reward Points for 2016-17:
e. [sefye kee[& hej efjJee[& [sefye kee[& hej efjJee[&

meb. efJeJejCe / Particulars hee@bF hee@bF kegue
Sr. Reward points on Reward points on Total
No. Debit Card Credit Card
1 HeejbefYeke Mes<e 842322651 37993551 880316202
Opening Balance
(632492204) (37683120) (670175324)
2 pees[W: ieenkeeW eje Je<e& kes oewjeve Dee|pele efkeS ieS efjJee[& hee@jdFb 922770873 28883840 951654713
Add: Reward points accrued during the Year by Customers
(411997684) (2833070) (414830754)
3 IeeSb: efjJee[& hee@bF ieenkeeW eje ueeYe Geee ieee 203600151 7833461 211433612
Less: Reward Points availed by customers
(73830890) (2522639) (76353529)
4 IeeSb: efjJee[& hee@Fb keer mecee meercee meceehle (efJeJe 2016-17) 171903107 0.00 171903107
Less: Reward Points Expired (FY 2016-17)
5 Debeflece Mes<e 1389590266 59043930 1448634196
Closing Balance
(842322651) (37993551) (880316202)
meer) OeesKeeOeef[eeW kes mebyebOe ceW hekeve : c) Disclosure regarding frauds:
efJeeere Je<e& OeesKeeOe[er keer mebKee meeqcceefuele jeefMe mebYeeefJele neefve Je<e& kes oewjeve efkeS ieS Deve Deejef#ele mes veeces
Financial Year Number of frauds Amount involved Probable Loss heeJeOeeveeW keer cee$ee keer ieeer DemebMeesefOele
Quantum of heeJeOeeve keer cee$ee
Provision made Quantum of
during the year unamortized
provision debited
from other reserve
2648.47 2583.28
+37.96* +37.96*
2016-17 174 2774.06 2686.43 2621.24 65.19
* SceDeesmeer kes Devegmeej OeesKeeOe[er nsleg Deefleefje heeJeOeeve * Additional provision for the fraud as per MOC.
[er) keee&veerefleke $eCe hegve&jevee (Sme[erDeej) kes lenle ceeveke megefJeOeeDeeW kes mebyebOe d) In compliance with the RBI Guidelines in respect of
Scheme for Stressed Assets-Revision, in respect of
ceW `òyeeJeiemle Deeeqmle -heefjMeesOeve nsleg eespevee'' Deewj oyeeJeiemle DeeeqmleeeW Standard Facilities under Strategic Debt Restructuring
keer OeejCeere hegvej&evee nsleg eespevee kes mebyebOe ceW DeejyeerDeeF& efoMeeefveoxMeeW kes (SDR) and Scheme for Sustainable Structuring of Stressed
Devegheeueve ceW yeQke ves 31 ceee&, 2017 kees meceehle Je<e& kes oewjeve ` 114.43 Assets (S4A), the bank has during the year ended 31st
keer jeefMe efjJeme& keer nw pees Ssmes KeeleeW ceW Deheehle yeepe keer jeefMe nw. March, 2017 reversed an amount of ` 114.43 being
unrealised interest in such accounts.
F&) Je<e& kes oewjeve yeQke ves oes GOeej KeeleeW (eLee 31 ceee&, 2017 kees ceeveke) ceW e) During the year the Bank has invoked Sustainable
oyeeJeiemle DeeeqmleeeW keer OeejCeere hegvej&evee (S4A) Meg keer nw efpevekeer kegue Structuring of Stressed Assets (S4A) in Two borrower
yekeeee ` 272.80 nw. S4A eespevee kes keeee&vJeeve kes yeeo ner yeQke eje accounts (Standard as on 31st March, 2017) having
aggregate outstanding of ` 272.80 as on 31st March,
Dehesef#ele heeJeOeeve keer ieCevee keer peeSieer. 2017. The required provision will be reckoned by the Bank
SHe) Je<e& kes oewjeve, OeesKesyee]pe kes he ceW Jeieeakele Ske GOeejkelee& kes ceeceues ceW only upon implementation of the S4A scheme.
DeejyeerDeeF& heefjhe$e [eryeerDeej e. yeer.heer.yeer. meer. 83/21.04.048/2014-15 f) During the year, in case of one Borrower declared as
fraud, an amount of ` 65.40 has been provided, in terms
efoveebke 01 Dehewue, 2015 Deewj [eryeerDeej ve. yeerheer.yeer.meer. of RBI circular DBR.No.BP.BC.83/21.04.048/2014-15 dated
92/21.04.048/2015-16 18 Dehewue 2016 kes Deveghe ` 65.40 kee April 01, 2015 and DBR.No.BP.BC.92/21.04.048/2015-
heJeeOeeve efkeee ieee nw~ eLee 31 ceee& 2017 kees heJeeOeeve efkeS peeves nsleg Mes<e 16 dated April 18, 2016. The remaining un-provided as
jeefMe ` 65.19 nw efpemes jepemJe Deejef#eefle mes Deenefjle efkeee ieee~ on 31st March, 2017 is ` 65.19 has been drawn from
Revenue Reserve.
109
peer) DeejyeerDeeF& efveosMeeW kes Devegheeueve ceW, Deeeqmle iegCeJeee meceer#ee (SkeetDeej) g) In compliance with RBI directives, accounts shown under
Annex III of Asset Quality Review (AQR) wherein
kes Devegueiveke - III kes lenle oMee&S ieS Keeles, peneb keee&efve<heeove mebyebOeer restructuring was failed due to performance issues or non
cegeW ee keg MeleeX kees hetje ve kejves keer Jepen mes hegvej&evee efJeHeue jner, fulfilment of certain conditions and necessary provisions
Deewj DeejyeerDeeF& efveoxMeeW kes Deveghe Gve KeeleeW ceW DeeJeMeke heeJeOeeve efkeee was held in those accounts in terms of RBI directives,
ieee, Gve KeeleeW keer eLee 31 ceee& 2017 kees meceer#ee keer ieF& Deewj Deye have been reviewed as on 31st March, 2017 and has now
GvnW Jeieeake=le efkeee ieee nw leLee DeeF&DeejSmeer ceevekeeW kes Deveghe heeJeOeeve being classified and provision has been made as per the
IRAC norms. Incremental provision of ` 83.22 which was
efkeee ieee nw~ eLee 31 ceee& 2017 kees pees Keeles ceeveke Les Gvekes mebyebOe ceW made in terms of RBI directives have been reversed on
DeejyeerDeeF& efveosMeeW kes Deveghe efkeS ieS ` 83.22 kes Je=efMeerue heeJeOeeve kees 31st March, 2017 w.r.t. those accounts which remained
eLee 31.03.2017 kees efjJeme& kej efoee ieee nw~ standard as on 31st March, 2017.
Se) Je<e& nsleg Deve Deee ceW mebege Gece - etefveeve oeF& Feer ueeFHe FvMeesjsvme keb. h) Other Income for the year includes gain of ` 495.00 on
efue. ceW yeQke keer 18% efnmmesoejer keer efyeeer mes heehle ` 495.00 kee ueeYe sale of 18% stake held by the Bank in the Joint Venture
namely Star Union Dai-ichi Life Insurance Company
Deewj efmeefyeue ceW efveJesMe keer efyeeer mes heehle ` 188.13 keer jeefMe Meeefceue nw~ Limited and ` 188.13 from sale of investment in CIBIL.
DeeF&) DeejyeerDeeF& efoMeeefveoxMeeW kes Deveghe, Je<e& kes oewjeve yeQke ves heefleYetefleeeW kees i) In accordance with RBI guidelines, Bank has shifted
SeerSce Jeie& mes nekej SSHeSme Jeie& ceW jKee nw~ neF& ieF& heefleYetefleeeW kee securities from HTM to AFS category during the year. The
yener cetue ` 13854.96 Lee~ book value of securities shifted was ` 13854.96.
pes) ``heefjheee leke Oeeefjle'' Jeie& kes lenle efveJesMeeW keer efyeeer mes heehle ueeYe keer j) Profit on sale of Investments held under Held to Maturity
category amounting to ` 1146.70 (previous year ` 243.86)
jeefMe ` 1146.70 (efJeiele Je<e& ` 243.86) kees ueeYe-neefve Keeles ceW ues peeee has been taken to the Profit & Loss Account and thereafter
ieee nw Deewj lelheeele ` 749.85 (efJeiele Je<e& ` 159.47) keer jeefMe kees, an amount ` 749.85 (previous year ` 159.47) has been
kej keer jeefMe Meeefceue ve kejles ngS, hetbpeer Deejef#eefle ceW meceeeesefpele efkeee appropriated to the Capital Reserve, net of taxes and
ieee nw Deewj yeQeEkeie efJeefveece DeefOeefveece, 1949 keer Oeeje 17 kes lenle Gmes transfer to Statutory Reserve under section 17 of the
meebJeefOeke Deejef#eefle kees Debleefjle efkeee ieee nw~ Banking Regulation Act, 1949.
k) The Bank has received 3 Investor complaints during
kes) 31 ceee& 2017 kees meceehle efleceener kes oewjeve yeQke kees 3 efveJesMeke-efMekeeeleW the quarter ended 31st March, 2017 which have been
heehle ngF& efpevekee efveheeve efkeee ieee~ efleceener kes heejbYe ee Deble ceW keesF& disposed-off. There are no pending investor complaints at
efveJesMeke-efMekeeele uebefyele veneR nw~ the beginning or end of the quarter.
Se) peneb Yeer ]pejer mecePee ieee, Jeneb efheues Je<e& kes Deebke[eW kees hegve:mecetnerke=le / l) Previous years figures have been regrouped/rearranged,
hegveJe&eqmLele efkeee ieee nw~ wherever considered necessary.
110
mJeleb$e uesKee hejer#ekeeW keer efjhees& Independent Auditors Report
heefle, To
Yeejle kes je^heefle, The President of India
mQ[Deueesve efJeeere efJeJejefCeeeW hej efjhees&: Report on the Standalone Financial Statements:
1. nceves yeQke Dee@]He Fbef[ee (yeQke) kes eLee 31 ceee&, 2017 keer efJeeere efJeJejefCeeeW 1. We have audited the accompanying standalone financial
statements of Bank of India (the Bank) as at March 31,
keer uesKee hejer#ee keer nw efpemekes meeLe eLee 31 ceee&, 2017 kee legueve he$e, 2017, which comprise the Balance Sheet as at March
ueeYe-neefve Keelee, Gme mecee meceehle Je<e& kee vekeo heJeen efJeJejCe SJeb cenlJehetCe& 31, 2017, the Profit and Loss Account and the Cash
uesKeebkeve veerefleeeW kee meejebMe leLee Deve JeeKeelceke metevee mebueive Les~ Fve Flow Statement for the year then ended, and a summary
of significant accounting policies and other explanatory
efJeeere efJeJejefCeeeW ceW efvecveefueefKele efJeJejefCeee@b Meeefceue nQ :- information. Incorporated in these standalone financial
S) nceejs eje uesKee hejeref#ele heOeeve keeee&uee, 20 MeeKeeSb Deewj ^s]pejer statements are the returns of:
MeeKee; a. The Head office, 20 branches and Treasury Branch
audited by us;
yeer) Deve uesKee hejer#ekeeW eje uesKee hejeref#ele 2575 Iejsuet MeeKeeSb, Deewj
b. 2,575 domestic branches audited by other auditors;
meer) mLeeveere uesKee hejer#ekeeW eje uesKee hejeref#ele 29 efJeosMeer MeeKeeSb and
c. 29 foreign branches audited by local auditors.
yeQke ves nceejs eje uesKee hejeref#ele SJeb Deve uesKee hejer#ekeeW eje uesKee hejeref#ele
MeeKeeDeeW kee eeve, Yeejleere efj]peJe& yeQke eje peejer efoMeeefveoxMeeW kes Devegmeej The branches audited by us and those audited by other
auditors have been selected by the Bank in accordance
efkeee nw~ with the guidelines issued by the Reserve Bank of India.
legueve he$e SJeb ueeYe neefve Keeles ceW Gve 2527 Iejsuet MeeKeeDeeW keer efJeJejefCeeeW Also incorporated in the Balance Sheet and the Profit
kee Yeer meceeJesMe nw, pees uesKee hejer#ee kes DeOeOeerve veneR nQ Deewj Ske efJeosMeer and Loss Account are the returns from 2,527 domestic
branches which have not been subjected to audit. These
MeeKee efpemekee uesKeehejer#ee veneR ngDee nw~ es iewj-uesKee hejeref#ele MeeKeeSb unaudited branches account for 5.33% of advances,
5.33% Deefiece, 16.85% peceejeefMeeeb, 6.35% yeepe Deee Deewj 16.28% 16.85% of deposits, 6.35% of interest income and 16.28%
yeepe Jee kee eesieoeve kejleer nQ ~ of interest expenses.
mQ[Deueesve efJeeere efJeJejefCeeeW kes efueS heyebOeve keer efpeccesoejer: Managements Responsibility for the Standalone financial
statements:
2. Fve efJeeere efJeJejCeeW kees leweej kejves kee GejoeefelJe heyebOeve kee nw pees 2. The Bank's Management is responsible for the preparation
Yeejleere efj]peJe& yeQke keer DeeJeMekeleeDeeW, yeQkekeejer efJeefveeceve DeefOeefveece, of these standalone financial statements that give a
1949, yeQkekeejer kebheveer (GheeceeW kee Depe&ve Deewj DeblejCe ) DeefOeefveece, true and fair view of the financial position, financial
performance and cash flows of the Bank in accordance
1970 kes heeJeOeeveeW, Yeejleere meveoer uesKeekeej mebmLeeve eje peejer efkeS ieS with the requirement of Reserve Bank of India, provisions
uesKeebkeve ceevekeeW meefnle ceevelee heehle uesKeebkeve heLeeDeeW kes Devegmeej yeQke of the Banking Regulation Act, 1949, Banking Companies
keer efJeeere eqmLeefle, efJeeere heoMe&ve Deewj vekeoer heJeen kee mele Deewj efve<he#e (Acquisition and Transfer of Undertakings) Act, 1970,
DeJeueeskeve hemlegle kejlee nw ~ Fve efpeccesoeefjeeW ceW OeesKeeOe[er ee ieueleer kes recognised accounting practices including the Accounting
Standards issued by the Institute of Chartered Accountants
keejCe leeeqlJeke DeMeg keLeveeW mes cege efJeeere efJeJejefCeeeW keer leweejer nsleg mebiele of India. This responsibility includes the design,
Deebleefjke efveeb$eCeeW Deewj peesefKece heyebOeve efmemce keer leweejer, keeee&vJeeve SJeb implementation and maintenance of internal controls and
jKejKeeJe Meeefceue nw~ risk management systems relevant to the preparation of
the standalone financial statements that are free from
material misstatement, whether due to fraud or error.
uesKee hejer#eke keer efpeccesoejer:
3. nceejer efpeccesoejer en nw efke nce Fve efJeeere efJeJejCeeW hej DeeOeeefjle nceejer uesKee Auditors Responsibility:
hejer#ee hej Deheveer jee Jee kejW~ Yeejleere meveoer uesKeekeej mebmLeeve eje peejer 3. Our responsibility is to express an opinion on these
uesKee hejer#ee kes ceevekeeW kes Deveghe nceves Dehevee uesKee hejer#ee keee& efkeee nw~ standalone financial statements based on our audit. We
conducted our audit in accordance with the Standards on
Fve ceevekeeW keer en Dehes#ee nw efke nce vewefleke Dehes#eeDeeW kee Devegheeueve kejW Auditing issued by the Institute of Chartered Accountants
Deewj uesKee hejer#ee keer eespevee Fme lejn yeveeS SJeb Gmekee efeeevJeeve Fme of India. Those Standards require that we comply with
lejn kejW efke nce Fme mebyebOe ceW Fme yeele kee leke&mebiele Deeeemeve heehle kejW efke ethical requirements and plan and perform the audit
to obtain reasonable assurance about whether the
efJeeere efJeJejCe leeeqlJeke DeMeg keLeveeW mes cege nQ~ standalone financial statements are free from material
misstatement.
4. efkemeer uesKee hejer#ee ceW, efJeeere efJeJejefCeeeW keer jeefMeeeW Deewj hekeveeW kes yeejs
ceW uesKeehejer#ee mee#e heehle kejves nsleg heefeeeSb Meeefceue nesleer nQ~ eeefvele 4. An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
heefeeeSb uesKeehejer#eke kes efveCe&e hej efveYe&j nesleer nQ efpemeceW efJeeere efJeJejefCeeeW the standalone financial statements. The procedures
111
ceW, OeesKeeOe[er ee ieueleer keer Jepen mes, leeeqlJeke DeMeg keLeveeW kes peesefKeceeW kee selected depend on the auditors judgement, including
the assessment of the risks of material misstatement of
Deekeueve Meeefceue nw~ Fve peesefKece DeekeueveeW kees kejves ceW, Fve heefjeqmLeefleeeW the standalone financial statements, whether due to
kes efueS mecegefele uesKee hejer#ee heefeeeSb leweej kejves nsleg yeQke keer leweejer fraud or error. In making those risk assessments, the
SJeb efJeeere efJeJejefCeeeW keer veee mebiele hemlegefle nsleg mebiele Deebleefjke efveeb$eCeeW auditor considers internal control relevant to the banks
preparation and fair presentation of the standalone
hej uesKee hejer#eke efJeeej kejlee nw ve efke yeQke keer Deebleefjke efveeb$eCe keer financial statements in order to design audit procedures
heYeeJeMeeruelee hej Ske jee Jee kejves kes GsMe kes efueS~ efkemeer uesKee hejer#ee that are appropriate in the circumstances, but not for the
ceW heyebOeve eje heege uesKeebkeve veerefleeeW keer Gheegelee Deewj uesKeebkeve DevegceeveeW purpose of expressing an opinion on the effectiveness
keer efJeemeveerelee leLee efJeeere efJeJejefCeeeW keer meceie hemlegefle kee cetueebkeve Yeer of the Banks internal control. An audit also includes
evaluating the appropriateness of accounting policies
Meeefceue nw~ used and the reasonableness of the accounting estimates
made by management, as well as evaluating the overall
5. nceeje efJeeeme nw efke nceejs eje heehle efkeS ieS uesKee hejer#ee mee#e heee&hle nQ presentation of the standalone financial statements.
Deewj nceejer uesKee hejer#ee jee kes efueS Gefele DeeOeej heoeve kejleer nQ ~
5. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit
DeefYecele: opinion.
6. nceejer jee ceW, nceejer meJeexece peevekeejer Deewj nceW efoS ieS mheerkejCeeW SJeb Opinion:
yeQke keer yeefneeW ceW oMee&S ieS kes Devegmeej : 6. In our opinion, as shown by books of the Bank, and to the
best of our information and according to the explanations
S) cenlJehetCe& uesKeebkeve veerefleeeW Deewj Gme hej efhheefCeeeW kes meeLe heefle given to us:
legueve-he$e DeeJeMeke efJeJejCeeW Jeeuee hetCe& Deewj Gefele legueve-he$e nw Deewj
mener lejerkes mes leweej efkeee ieee nw leeefke eLee 31 ceee&, 2017 a. the Balance Sheet, read with significant accounting
policies and notes thereon, is a full and fair Balance
kees yeQke keer ieefleefJeefOeeeW kee Yeejle ceW meeceevele: mJeerke=le uesKeebkeve Sheet containing all the necessary particulars, is
efmeebleeW kes Deveghe, mener Deewj Gefele heefjMe hemlegle nes; properly drawn up so as to exhibit a true and fair
view of state of affairs of the Bank as at March
yeer) cenlJehetCe& uesKeebkeve veerefleeeW Deewj Gme hej efhheefCeeeW kes meeLe heefle 31, 2017 in conformity with accounting principles
generally accepted in India;
ueeYe Deewj neefve Keelee, Keeles eje keJej efkeS ieS Je<e& kes efueS,
meeceevele: Yeejle ceW mJeerke=le uesKeebkeve efmeebleeW kes Deveghe ueeYe kee b. the Profit and Loss Account, read with significant
mener legueve oMee&lee nw; Deewj accounting policies and notes thereon shows a
true balance of loss, in conformity with accounting
meer) vekeoer heJeen efJeJejCe, Gme leejerKe kees meceehle Je<e& kes efueS vekeoer principles generally accepted in India, for the year
covered by the account; and
heJeen kee mener Je Gefele Me hemlegle kejlee nw~
c. the Cash Flow Statement gives a true and fair view
of the cash flows for the year ended on that date.
Fme ceeceues kee heYeeJe:
Emphasis of Matter:
7. nceejer jee jKes efyevee, nce efvecve keer Deesj Oeeve Deekee|<ele kejles nQ :
7. Without qualifying our opinion, we draw attention to:
S) Deeue DeeeqmleeeW ceW cetueeme mes mebyebefOele uesKee hejer#ee veerefle ceW a. Note No. 18.3 to the financial statements
heefjJele&ve kes mebyebOe ceW efJeeere efJeJejCe kee vees meb.18.3 regarding change in accounting policy in respect of
Depreciation on Fixed Assets.
yeer) Deefleefje efej I mLeeeer yesefmeue III Devegheeueke yee@C[dme hej yeepe
kes Yegieleeve kes efueS jepemJe Deejef#ele efveefOe mes DeenjCe kes mebyebOe ceW b. Note No. 18.4 to the financial statements regarding
withdrawal from Revenue Reserve for payment
efJeeere efJeJejCe kee vees meb.18.4 of interest on Additional Tier I Perpetual Basel III
Compliant Bonds.
Deve efJeefOeke SJeb efJeefveeeceke Dehes#eeDeeW hej efjhees&: Report on Other Legal and Regulatory Requirements:
8. leguevehe$e Deewj ueeYe Deewj neefve Keelee, eceMe: yeQkekeejer efJeefveeceve DeefOeefveece, 8. The Balance Sheet and the Profit and Loss Account have
1949 keer leermejer Devegmeteer kes Hee@ce& `S' SJeb `yeer' ceW leweej efkeS ieS nQ~ been drawn up in Forms A and B respectively of the
Third Schedule to the Banking Regulation Act, 1949.
9. Ge hewje 1 mes 5 ceW GequueefKele uesKeehejer#ee meerceeDeeW kes DeOeerve Deewj 9. Subject to the limitations of the audit indicated in
yeQkekeejer kebheveer (GheeceeW kee Depe&ve SJeb DeblejCe) DeefOeefveece, 1970 keer paragraph 1 to 5 above and as required by the Banking
Companies (Acquisition and Transfer of Undertakings)
DeeJeMekeleeDeeW kes Devegmeej SJeb FmeceW Dehesef#ele hekeve meerceeDeeW kes DeOeOeerve, Act, 1970 and subject also to the limitations of disclosure
nce efjhees& kejles nQ efke : required therein, we report that:
112
S) nceves Gve meYeer meteveeDeeW SJeb mheerkejCeeW kees heehle efkeee nw pees nceejer a. We have obtained all the information and
explanations, which to the best of our knowledge
hetjer peevekeejer Deewj efJeeeme kes Devegmeej nceejer uesKeehejer#ee kes heeespeve and belief, were necessary for the purposes of our
kes efueS DeeJeMeke Les Deewj GvnW meblees<epeveke heeee nw; audit and have found them to be satisfactory;
b. The transactions of the Bank which have come to
yeer) yeQke kes uesve-osve pees nceejer peevekeejer ceW DeeS nQ Jes yeQke kes DeefOekeej our notice have been within the powers of the Bank;
#es$e kes Yeerlej nQ; Deewj and
c. The returns received from the offices and branches
meer) yeQke kes keeee&ueeeW SJeb MeeKeeDeeW mes heehle efJeJejefCeee@b nceejer of the Bank have been found adequate for the
uesKeehejer#ee kes heeespeve kes efueS heee&hle heeeer ieeer nQ~ purposes of our audit.
10. In our opinion, the Balance Sheet, the Profit and Loss
10. nceejer jee ceW, legueve he$e, ueeYe-neefve Keelee SJeb vekeoer heJeen efJeJejCe, ueeiet Account and the Cash Flow Statement comply with the
uesKeebkeve ceevekeeW kee Devegheeueve kejles nQ~ applicable Accounting Standards.
ke=les cesmeme& ieesJej, ueuuee SC[ cesnlee ke=les& yeer jleve DeB[ SmeesefMeSme ke=les peer [er DeeHes DeB[ kebHeveer
For Grover, Lalla & Mehta For B Rattan & Associates For G D Apte & Co.
Deeueeske ieeseue Alok Goyal Yeejle jeve Bharat Rattan meewjYe HesMeJes Saurabh Peshwe
mLeeve : cegbyeF& Place : Mumbai

113
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yeQke Dee@]He Fbef[ee

mecesefkele efJeeere efJeJejCe
eLee 31 ceee&, 2017
BANK OF INDIA
consolidated financial statements
As at 31st March, 2017
115
31 ceee&, 2017 kees meceeHle Je<e& kes efueS mecesefkele legueve-he$e

CONSOLIDATED BALANCE SHEET AS AT 31ST MARCH, 2017
Devegmeteer eLee eLee
efJeJejCe Particulars Schedule As at 31-03-2017 As at 31-03-2016
No. ` `
I. hetBpeer SJeb oseleeSb I. CAPITAL AND LIABILITIES
hetBpeer Capital 1 10,554,342 8,172,916
Deejef#eleer SJeb DeefOeMes<e Reserves & Surplus 2 308,519,085 312,247,233
DeuhemebKeke efnle Minorities Interest 2A 809,809 979,962
peceejeefMeeeb Deposits 3 5,423,521,148 5,157,224,800
GOeej Borrowings 4 394,914,169 511,032,719
Deve oseleeSb SJeb heeJeOeeve Other liabilities and provisions 5 164,721,781 163,598,237
kegue Total 6,320,259,509 6,166,292,347
II. Deeeqmleeeb II. ASSETS
Yeejleere efj]peJe& yeQke ceW vekeo SJeb Mes<e Cash and balances with Reserve Bank of India 6 275,444,352 342,137,217
yeQkeeW ceW Mes<e SJeb ceebie hej Deewj Deuhe metevee hej heehe OevejeefMe Balances with Banks and money at call and 7 689,202,737 652,909,965
short notice
efveJesMe Investments 8 1,307,512,629 1,226,209,086
Deefiece Advances 9 3,683,287,647 3,613,018,908
Deeue Deeeqmleeeb Fixed Assets 10 85,457,781 85,728,505
Deve Deeeqmleeeb Other Assets 11 279,354,363 246,288,666

kegue TOTAL 6,320,259,509 6,166,292,347
Deekeeqmceke oseleeSb Contingent Liabilities 12 3,599,474,225 3,541,198,515
Jemetueer kes efueS efyeue Bills for collection 316,252,174 269,021,044

efJeMes<e uesKee efveefleeeb Significant Accounting Policies 17
uesKes hej vees Notes to Accounts 18
THej yeleeF& ieF& Devegmetef eeeb letueve-He$e kee DeefYeVe Debie nw

The schedules referred to above form and integral part of the Balance Sheet.
yeQefkebie efJeefveeceve DeefOeefveece, 1949 keer leermejer Devegmeteer kes Hee@ce& S kes Devegmeej legueveHe$e leweej efkeee ieee nw
The Balance Sheet has been prepared in conformity with Form 'A' of the Third Schedule to the Banking Regulation Act, 1949.
efiejer<e eb cegcet& Girish Chandra Murmu Deej mesyeeefmeve R Sebastian Jesveer LeeHej Veni Thapar
ke=les ieesJej ueuuee SC[ cesnlee ke=les yeer jeve SC[ SmeesefMeSme ke=les peer [er DeeHs SC[ kebHeveer

116
31 ceee&, 2017 keer eqmLeefle kes Devegmeej mecesefkele ueeYe SJeb neefve Keelee
CONSOLIDATED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 2017
kees meceehle Je<e& kees meceehle Je<e&
efJeJejCe Particulars Devegmeteer Year ended Year ended
Schedule 31-03-2017 31-03-2016
` `
I. Deee INCOME
Dee|pele Deee Interest earned 13 395,852,334 420,928,434
Deve Deee Other income 14 68,194,503 36,716,135
kegue TOTAL 464,046,837 457,644,569
II. Jee EXPENDITURE
Jee efkeee ieee yeepe Interest expended 15 276,057,473 302,453,169
heefjeeueiele Jee Operating expenses 16 89,749,548 94,250,134
heeJeOeeve SJeb DeekeeqmcekeleeSb Provisions & Contingencies 18[8(b)] 114,177,255 124,290,996
kegue TOTAL 479,984,276 520,994,299
meneeseif e kebHeefveeeW ceW Depe&ve/(neefve) kee efnmmee Share of earnings/(loss) in Associates 16A 1,022,263 590,551
DeuhemebKekees kes efnle keer keewleer kes hetJe& Je<e& kes efueS Consolidated Net Profit/(Loss) for the year before deducting (14,915,176) (62,759,179)
mecesekf ele efveJeue ueeYe/(neefve) Minorities' interest
IeeSb: DeuhemebKekeeW kee efnle Less: Minorities' Interest (214,246) (716,582)
Je<e& kes efueS mecetn kes mebyebeOf ele mecesekf ele efveJeue ueeYe/(neefve) Consolidated Net Profit/(Loss) for the year attributable to (14,700,930) (62,042,596)
the group
pees[:W mecetn kes efueS Deeies ueeee ieee mecesekf ele ueeYe/(neefve) Add: Brought forward consolidated profit/(loss) attributable to (63,653,488) 0
the group
kegue TOTAL (78,354,418) (62,042,596)
III. efJeefveeesie APPROPRIATIONS
meebeJf eefOeke Deejef#eefleeeW kees DeblejCe Transfer to Statutory Reserve - -
efveJesMe Ie-ye{ Deejef#eefleeeW kees DeblejCe Transfer from Investment Fluctuation Reserve - -
jepemJe Deejef#eefle kees / (mes) DeblejCe Transfer to/ (from) Revenue Reserve - -
hetpB eer Deejef#eefle kees DeblejCe Transfer to Capital Reserve 7,498,473 1,610,892
efJeMes<e Deejef#eefle (mes)/kees DeblejCe - kejWmeer mJewhe Transfer (from) / to Special Reserve - Currency Swap - -
Debleefjce ueeYeebMe (ueeYeebMe kej meefnle) Interim Dividend ( including dividend tax ) - -
Debelf ece ueeYeebMe (ueeYeebMe kej meefnle) Final Dividend ( including dividend tax ) - -
ueeYeebMe kej - Deveg<ebeif eeeW kes efueS Dividend Tax - for Subsidiary - -
Deeekej DeefOeefveece,1961 keer Oeeje 36(1)(viii) kes Special Reserve u/s Sec 36(1) (viii) of Income Tax Act, 1961 - -
Debleie&le efJeMes<e Deejef#eefle
mecesekf ele legueve-he$e ceW Deeies ueeee ieee Mes<e Balance carried over to consolidated Balance Sheet (85,852,891) (63,653,488)
kegue TOTAL (78,354,418) (62,042,596)
efJeMes<e uesKee efveefleeeb Significant accounting policies 17
uesKes hej vees Notes to Accounts 18
heelf e Mesej Depe&ve (`) Earnings Per Share (`) -14.83 -84.58
THej yeleeF& ieF& Devegmetef eeeb ueeYe SJeb neefve Keeles kee DeefYeVe Debie nw
The schedules referred to above form and integral part of the Profit and Loss Account.
yeQefkebie efJeefveeceve DeefOeefveece, 1949 keer leermejer Devegmeteer kes Hee@ce& yeer kes Devegmeej ueeYe SJeb neefve Keelee
The Profit and Loss Account has been prepared in conformity with Form 'B' of the Third Schedule to the Banking Regulation Act, 1949.
efiejer<e eb cegjceg Girish Chandra Murmu Deej meyesmereve R Sebastian JesCeer LeeHej Veni Thapar
ke=les ieesJej ueuuee SC[ cesnlee ke=les yeer jeve SC[ SmeesefMeSme ke=les peer [er DeeHes SC[ kebHeveer
Deeueeske ieeseue Alok Goyal Yeejle jleve Bharat Rattan meewjYe HesMeJes Saurabh Peshwe
117
31 ceee&, 2017 kees meceehle Je<e& kes efueS mecesefkele vekeoer heJeen kee efJeJejCe
Statement of Consolidated Cash Flow for the year ended 31st March, 2017 ( ` 000' ceW / ` in 000's)
Je<ee&vle/ Je<ee&vle
Year ended Year ended
31-03-2017 31-03-2016
` `
ke. heefjeeueveiele ieefleefJeefOeeeW mes vekeoer heJeen: A. Cash Flow from Operating Activities:
kej kes henues efveJeue ueeYe Net Profit before taxes (22,885,038) (79,058,925)
efveJesMeeW hej heefjMeesOeve/cetueeme Amortisation / Depreciation on Investments 5,647,508 5,825,212
Deeue DeeeqmleeeW hej cetueeme Depreciation on Fixed Assets (72,330) 2,899,643
DeeeqmleeeW keer efyeeer hej ueeYe Profit on sale of Assets (955) (3,960)
SveheerS kes efueS heeJeOeeve Provision for NPA 118,020,514 144,057,488
ceeveke DeeeqmleeeW kes efueS heeJeOeeve Provision for Standard Assets 1,546,878 (1,275,492)
Deve DeeeqmleeeW kes efueS heeJeOeeve Provision for Other Assets (380,354) (4,982,015)
ieewCe yeeb[dme/DeeF&heer[erDeeF&, Dehej efej II, Interest on Subordinated Bonds, IPDI. 9,665,405 11,873,338
yeeb[dme hej yeepe Upper Tier II Bonds
heehle ueeYeebMe Dividend received (339,350) (166,224)
peceejeefMeeeW ceW ye{/(Ie) Increase /( Decrease) in Deposits 266,296,348 (187,598,177)
GOeej ceW ye{/(Ie) Increase /( Decrease) in Borrowings (140,684,400) 86,166,046
Deve oseleeDeeW Deewj heeJeOeeveeW ceW ye{/(Ie) Increase / (Decrease)in Other Liabilities and Provisions (3,484,081) 6,111,909
efveJesMe ceW (ye{)/Ie (Increase) / Decrease in Investments (85,928,787) 511,545
DeefieceeW ceW (ye{)/Ie (Increase )/ Decrease in Advances (188,289,253) 286,817,126
Deve DeeeqmleeeW ceW (ye{)/Ie (Increase) / Decrease in Other Assets (36,888,746) (85,008,076)
hele#e kej (Yegieleeve)/Jeehemeer Direct Taxes (Paid)/Refund 11,535,862 (3,061,506)
heefjeeueveiele ieefleefJeefOeeeW mes efveJeue vekeoer heJeen (ke) Net Cash Flow from Operating Activities (A) (66,240,782) 183,107,931
Ke. efveJesMe ieefleefJeefOeeeW mes vekeoer heJeen B. Cash Flow from Investing Activities :
Deeue mecheefe keer Kejero Purchase of Fixed Assets (5,149,718) (5,392,738)
Deeue mecheefe keer efyeeer Sale of Fixed Assets 2,292,231 429,571
heehle ueeYeebMe Dividend received 339,350 166,224
Deveg<ebefieeeW kes meceskeve kee heYeeJe Impact of consolidation of subsidiaries (1,022,263) (590,552)
Deuhe-mebKeke efnle Minority Interest (170,153) (699,380)
efveJesMe ieefleefJeefOeeeW mes efveJeue vekeoer heJeen (Ke) Net Cash Flow from Investing Activities (B) (3,710,555) (6,086,875)
ie. efJeehees<eCe ieefleefJeOeeeW mes vekeoer heJeen: C. Cash Flow from Financing Activities:
Mesej hetbpeer Equity Share Capital 2,381,426 1,516,440
Mesej heerefceece Share Premium 23,996,977 26,074,760
DeeF&heer[erDeeF&, ieewCe yeeb[ leLee Dehej efej II yeeb[ (efveJeue) IPDI, Subordinated Bonds & Upper Tier II Bonds (Net) 24,565,850 23,879,806
ueeYeebMe Yegieleeve Dividend paid (3,997,188)
DeeF&heer[erDeeF&, ieewCe yeeb[ Dehhej efej II yeeb[ hej yeepe Yegieleeve Interest Paid on IPDI, Subordinated Bonds, Upper Tier II Bonds (15,575,705) (11,873,338)
efJeehees<eCe ieefleefJeefOeeeW mes efveJeue vekeoer heJeen (ie) Net Cash Flow from Financing Activities (C) 39,551,244 48,636,960
vekeo Deewj vekeoer mecelegue ceW efveJeue Je=e f (ke)+(Ke)+(ie) Net Increase in Cash & Cash Equivalents (A)+(B)+(C) (30,400,093) 225,658,016
1 Deheuw e kees vekeoer SJeb vekeoer mecelegue kee DeejbeYf eke Mes<e Opening Cash and Cash Equivalents as at April 1 995,047,182 769,389,166
31 ceee& kees vekeoer SJeb vekeoer mecelegue Cash and Cash Equivalents as at March 31 964,647,089 995,047,182
efiejer<e eb cegcet& Girish Chandra Murmu Deej mesyeeefmeve R Sebastian JesCeer LeeHej Veni Thapar
ke=les ieesJej ueuuee SC[ cesnlee ke=les yeer jeve SC[ SmeesefMeSme ke=les peer [er DeeHs SC[ kebHeveer
118
mecesefkele legueve Heg$e keer Devegmetefeeeb

SCHEDULES TO THE CONSOLIDATED BALANCE SHEET
hej eLee hej eLee
As at 31-03-2017 As at 31-03-2016
` `
Devegmetefe - 1 : hetBpeer SCHEDULE- 1 : CAPITAL
heeefOeke=le AUTHORISED
300,00,00,000 (efheues Je<e& 300,00,00,000) ` 10 heleske kes 300,00,00,000 (Previous year 300,00,00,000) Equity 30,000,000 30,000,000
FeqkeJeer Mesej Shares of ` 10 each
peejer SJeb DeefYeoe ISSUED AND SUBSCRIBED
hetCe&le: heoe heleske ` 10 kes 105,58,72,204 FeqkeJeer Mesej (efheues Je<e& 105,58,72,204 Equity Shares (Previous year ended 10,558,722 8,177,296
81,77,29,564) 81,77,29,564) of ` 10 each
kegue TOTAL 10,558,722 8,177,296
heoe hetBpeer PAID-UP CAPITAL
hetCe&le: heoe heleske ` 10 kes 105,46,95,104 FeqkeJeer Mesej (efheues Je<e& 105,46,95,104 Equity Shares (Previous year ended 10,546,951 8,165,525
81,65,52,464) 81,65,52,464) of ` 10 each fully paid-up.
pees[W : peyle MesejeW keer jeefMe Add: Amount of shares forfeited 7,391 7,391
kegue TOTAL* 10,554,342 8,172,916
* Ghejese ceW mes kesv mejkeej eje Oeeefjle ` 777.51 kejes[ (efheues Je<e& * Of the above, 77,75,14,808 Equity Shares (Previous
keer meceeeqhle hej ` 555.37 kejes[) keer hetCe&le: heoe ` 10 heleske kes year ended 55,53,72,168) of ` 10 each fully paid up
77,75,14,808 FeqkeJeer Mesej (efheues Je<e& keer meceeeqhle hej amounting to ` 777.51 crores (Previous year ended
` 555.37 crores) held by Central Government
Devegmeteer - 2 : Deejef#eefleeeb Deewj DeefOeMes<e SCHEDULE - 2 : RESERVES & SURPLUS
I. meebefJeefOeke Deejef#eefleeeb : I. Statutory Reserve :

DeejbefYeke Mes<e Opening Balance 70,868,842 70,868,842
Je<e& kes oewjeve heefjJeOe&ve Additions during the year 150,391 0
kegue (I) Total (I) 71,019,233 70,868,842

II. hetBpeer Deejef#eefleeeb : II. Capital Reserves :
S) hegvecet&ueebkeve Deejef#eefle : A) Revaluation Reserve:
pees[: heefjmej kes hegvecet&ueebkeve hej Je<e& kes oewjeve pees[s ieS Add : Additions during the year on revaluation of (16,389,870) 29,007,004
premises
IeeSb : mebheefe kee hegveceg&ueebkeve Less: Revaluation of Property 259,372 154,114
IeeSb : hegveceg&ueebkeve kes keejCe cetueeme/meceeeespeve Less: Depreciation / adjustments on account of (14,019,417) 4,336,725
revaluation
(S) kee kegue Total of (A) 57,437,804 60,067,630
yeer) Deve B) Others:
i) Hetbpeer ceeseve Deejef#eefle i) Capital Redemption Reserve
heejbefYeke Mes<e Opening Balance 0 0
pees[W : Je<e& kes oewjeve heefjJeOe&ve Add /Less: Additions/deductions 5,000 0
(i) kee Ghe-pees[ Sub-total of (i) 5,000 0

ii) efveJesMeeW keer efyekeer Hej ueeYe ``HeefjHekeJelee leke Oeeefjle'' ii) Profit on sale of Investments - "Held to Maturity"
pees[W : Je<e& kes oewjeve heefjJeOe&ve Add: Additions during the year 7,498,473 1,594,680
(ii) kee Ghe-pees[ Sub-total of (ii) 18,782,638 11,284,165
iii) meceskeve hej hetpeer Deejef#eefle iii) Capital Reserve on Consolidation
heejbefYeke Mes<e Opening Balance 294,736 230,849
pees[W : Je<e& kes oewjeve meceeeespeve Add: Adjustment during the year (26,472) 63,887
(iii) kee Ghe-pees[ Sub-total of (iii) 268,264 294,736
iv) efJeosMeer cege heeblejCe Deejef#eefle iv) Foreign Currency Translation Reserve
pees[W/ (IeeSb) :Je<e& kes oewjeve meceeeespeve (efveJeue) Add/ (Less) : Adjustments during the year (Net) (3,496,483) 4,916,179
(iv) kee Ghe-pees[ Sub-total of (iv) 14,002,485 17,498,969
v) efJeMes<e Deejef#eefle - cege mJewhe v) Special Reserve - Currency Swaps
heejbefYeke Mes<e Opening Balance 0 0
pees[W/(IeeSb): Je<e& kes oewjeve keewleer (iv) kee Ghe-pees[ Add/(Less):Deductions during the year 0 0
(v) kee Ghe-pees[ Sub-total of (v) 0 0
pees[ (yeer) Total of (B) 33,058,387 29,077,869
pees[ (II) TOTAL (II) 90,496,191 89,145,499
119

hej eLee hej eLee
As at 31-03-2017 As at 31-03-2016
` `
Devegmeteer - 2 : Dejef#eefleeeb SJeb DeefOeMes<e (peejer) SCHEDULE - 2 : RESERVES & SURPLUS (contd.)
III. Mesej efheefceece : III. Share Premium :
Je<e& kes oewjeve heefjJeOe&ve (FeqkeJeer kee DeefOeceeveer efveie&ce) Additions during the year (Preferential Issue of 26,328,696 26,074,760
Equity)
pees[W : efJeueesefhele peyle Mesej Add: On forfeited shares annulled 0 0
kegue (III) TOTAL (III) 115,262,467 88,933,771
IV. jepemJe SJeb Deve Deejef#eefleeeb : IV. Revenue and Other Reserves :
i) jepemJe Deejef#eefle: i) Revenue Reserve :
pees[W: Je<e& kes oewjeve HeefjJeOe&ve Add: Excess Provision for dividend written back 0 475
pees[W/ (IeeSb): meceeeespeve Add / (Less): Adjustments (9,358,526) 162,601
(i) kee pees[ Total of (i) 95,894,085 105,252,609
ii) Deeekej DeefOeefveece,1961 keer Oeeje 36(1)(viii) kes Debleie&le ii) Special Reserve u/s Sec 36(1)(viii) of Income
efJeMes<e Deejef#eefle Tax Act, 1961
pees[W: Je<e& kes oewjeve heefjJeOe&ve Add: Additions during the year 0 0
(ii) kee kegue Total of (ii) 21,700,000 21,700,000
pees[ (IV) TOTAL (IV) 117,594,085 126,952,609
V. mecesefkele ueeYe-neefve Keeles ceW Mes<e V. Balance in Consolidated Profit and Loss Account (85,852,891) (63,653,488)
pees[ ( I mes V) TOTAL ( I TO V) 308,519,084 312,247,233
Devegmeteer - 2S : DeuhemebKeke efnle SCHEDULE - 2A : MINORITIES INTEREST
Gme leejerKe kees DeuhemebKeke efnle peye cetue kebheveer - meneeke kebheveer mebyebOe Minority interest at the date on which the parent- 471,356 492,523
DeeqmleJe ceW DeeS hejJeleea Je=ef/(keceer) subsidiary relationship came into existence
leovegjHe Je=ef/(keceer) Subsequent increase / (decrease) 338,453 487,439
legueve-he$e keer leejerKe kees DeuhemebKeke efnle Minority interest on the date of Balance Sheet 809,809 979,962
Devegmeteer - 3 : peceejeefMeeeb SCHEDULE - 3 : DEPOSITS
S. I. ceeBie peceejeefMeeeB : A. I. Demand Deposits :
ii) Deve mes ii) From Others 275,762,910 230,778,231
pees[ (I) TOTAL (I) 285,540,914 236,465,425
II. yeele yeQke peceejeefMeeeB II. Savings Bank Deposits 1,440,573,363 1,093,596,239
III. ceereeoer peceejeefMeeeB: III. Term Deposits :
ii) Deve mes ii) From Others 3,133,270,050 3,130,692,658
pees[ (III) TOTAL (III) 3,697,406,871 3,827,163,136
pees[ S (I to III) TOTAL A (I to III) 5,423,521,148 5,157,224,800
yeer. i) Yeejle ceW MeeKeeDeeW keer peceejeefMeeeB B) i) Deposits of branches in India 4,234,162,252 3,772,630,091
ii) Yeejle kes yeenj keer MeeKeeDeeW keer peceejeefMeeeB ii) Deposits of branches outside India 1,189,358,896 1,384,594,710
pees[ (yeer) TOTAL (B) 5,423,521,148 5,157,224,800
Devegmeteer - 4 : GOeej SCHEDULE - 4 : BORROWINGS
I. Yeejle ceW GOeej: I. Borrowings in India:
i) Yeejleere efj]peJe& yeQke i. Reserve Bank of India 0 97,550,000
ii) Deve yeQke ii. Other Banks
ke. efej I hetBpeer (DeeF&.heer.[er.DeeF&) a. Tier I Capital ( I.P.D.I.) 6,802,000 6,712,000
Ke. efej II hetBpeer b. Tier II Capital 640,000 730,000
Ie. Deve c. Others 0 24,803,580
pees[ (ii) Total (ii) 7,442,000 32,245,580
120

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Devegmeteer - 4 : GOeej (peejer) SCHEDULE - 4 : BORROWINGS (contd.)
iii) Deve mebmLeeSb Deewj Speseqvmeeeb III) Other Institutions and Agencies
Ke. efej II hetBpeer b. Tier II Capital 104,360,000 88,590,000
Ie. Deve c. Others 52,523,479 6,061,022
pees[ (ii) Total (iii) 216,881,479 129,739,022
pees[ (I) Total (I) 224,323,479 259,534,602
II. Yeejle kes yeenj mes GOeej II. Borrowings outside India
Ke. efej II hetBpeer b. Tier II Capital 0 15,970,865
Ie. Deve c. Others 165,072,102 229,865,379
pees[ (II) Total (II) 170,590,690 251,498,117
pees[ (I SJeb II) Total ( I & II ) 394,914,169 511,032,719
Thej meeqcceefuele heefleYetefle GOeej Secured borrowings included in above 0 97,550,000
Devegmeteer - 5 : Deve oseleeSb SJeb heeJeOeeve SCHEDULE - 5 : OTHER LIABILITIES AND

PROVISIONS
I. ose efyeue I. Bills Payable 14,432,960 11,632,245
II. Deblej keeee&uee meceeeespeve (efveJeue) II. Inter-office adjustments (net) 0 0
III. Gheee|pele yeepe III. Interest Accrued 24,090,422 22,888,201
VI. DeemLeefiele kej oselee IV. Deferred Tax liability 943 9,031
VII. Deve V. Others 126,197,455 129,068,761
pees[ TOTAL 164,721,781 163,598,237
Devegmeteer - 6 : Yeejleere efj]peJe& yeQke ceW vekeoer Deewj Mes<e SCHEDULE - 6 : CASH AND BALANCES WITH
RESERVE BANK OF INDIA
I. neLe ceW vekeoer I. Cash in hand 20,284,473 26,507,627
(efJeosMeer kejWmeer vees SJeb meesves meefnle) (including foreign currency notes & Gold )
II. Yeejleere efj]peJe& yeQke ceW Mes<e: II. Balances with Reserve Bank of India : *
i) eeuet KeeleeW ceW i) In Current Account 255,131,987 315,304,346
ii) Deve KeeleeW ceW ii) In Other Accounts 27,892 325,244
pees[ (II) TOTAL (II) 255,159,879 315,629,590
pees[ (I SJeb II) TOTAL ( I & II) 275,444,352 342,137,217
* Yeejle kes yeenj kesvere yeQkeeW ceW Mes<e meefnle * Including balances with Central Banks outside India
Devegmeteer - 7 : yeQkeeW ceW Mes<e SJeb ceebie leLee Deuhe metevee hej OevejeefMe SCHEDULE - 7 : BALANCES WITH BANKS & MONEY
AT CALL & SHORT NOTICE
I. Yeejle ceW : I. In India :
i) yeQkeeW ceW Mes<e i) Balances with Banks
ke) eeuet KeeleeW ceW a) in Current Accounts 1,457,091 2,014,117
Ke) Deve peceejeefMe KeeleeW ceW b) in Other Deposit Accounts 17,778,491 36,348,666
ii) ceebie hej SJeb Deuhe metevee hej OevejeefMe ii) Money at call and short notice
ke) yeQkeeW ceW a) With Banks 0 0
Ke) Deve mebmLeeDeeW ceW b) With Other Institutions 195,000,000 60,000,000
pees[ (I) TOTAL ( I ) 214,235,582 98,362,783
II. Yeejle kes yeenj : II. Outside India :
i) eeuet KeeleeW ceW i) In Current Accounts 4,050,008 6,150,697
ii) Deve peeceejeefMe KeeleeW ceW ii) In Other Deposit Accounts 301,328,009 389,936,310
iii) ceebie hej SJeb Deuhe metevee hej OevejeefMe iii) Money at call and short notice 169,589,139 158,460,175
pees[ (II) TOTAL ( II ) 474,967,155 554,547,182
pees[ (I SJeb II) TOTAL ( I & II ) 689,202,737 652,909,965
121

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Devegmeteer - 8 : efveJesMe SCHEDULE - 8 : INVESTMENTS
I. Yeejle ceW efveJesMe: I. Investments in India :
i) mejkeejer heefleYetefle i) Government Securities 1,121,413,414 1,044,618,276
ii) Deve Devegceesefole heefleYetefleeeb ii) Other approved Securities 987,503 1,981,616
iii) Mesej iii) Shares 20,952,272 16,658,310
iv) ef[yeWej SJeb yebOehe$e iv) Debentures and Bonds 66,093,979 60,148,379
v) meneeke kebheefveeeW ceW efveJesMe v) Investment in Associates 13,665,247 12,713,686
vi) Deve vi) Others 31,956,366 34,954,777
pees[ ( I ) TOTAL ( I ) 1,255,068,782 1,171,075,044
II. Yeejle kes yeenj efveJesMe: II. Investments outside India :
i) mejkeejer heefleYetefleeeb (mLeeveere heeefOekejCeeW meefnle) i) Government Securities (including local 25,237,495 47,423,960
authorities)
ii) ef[yeWej SJeb yebOehe$e ii) Debentures & Bonds 0 0
iii) meneeke kebheefveeeW ceW efveJesMe iii) Investment in Associates 1,217,007 1,146,304
iv) Deve iv) Others 25,989,346 6,563,778
pees[ ( II ) TOTAL ( II ) 52,443,847 55,134,042
TOTAL ( I & II) TOTAL ( I & II) 1,307,512,629 1,226,209,086
III.
Yeejle ceW efveJesMe : III. Investments in India :
i) efveJesMe kee mekeue cetue i) Gross value of Investments 1,265,063,333 1,179,722,481
ii) cetueeme nsleg mebkeefuele heeJeOeeve ii) Aggregate provisions for depreciation 9,994,551 8,647,437
iii) efveJeue efveJesMe iii) Net Investments 1,255,068,782 1,171,075,044
IV Yeejle kes yeenj efveJesMe: IV. Investments outside India :
i) efveJesMe kee mekeue cetue i) Gross value of Investments 57,823,863 61,081,660
ii) cetueeme nsleg mebkeefuele heeJeOeeve ii) Aggregate provisions for depreciation 5,380,016 5,947,618
iii) efveJeue efveJesMe iii) Net Investments 52,443,847 55,134,042
TOTAL (III & IV) TOTAL ( III & IV) 1,307,512,629 1,226,207,086
Devegmeteer - 9 : Deefiece SCHEDULE - 9 : ADVANCES
S. i) eerle efyeue Deewj yeeke=le efyeue A. i) Bills Purchased and Discounted 547,777,803 507,188,765
ii) vekeo GOeej, DeesJej[êHe Deewj ceebie hej heeflemebose $eCe ii) Cash Credits, Overdrafts and Loans repayable 1,490,005,570 1,456,548,519
on demand
iii) ceereeoer $eCe iii) Term Loans 1,645,504,274 1,649,281,624
kegue (S) TOTAL (A) 3,683,287,647 3,613,018,908
yeer. Deefiece kee efJeJejCe B. Particulars of Advances :
i) cetle& DeeeqmleeeW eje heefleYetle i) Secured by tangible assets 2,369,112,188 2,477,587,443
(FmeceW yener $eCeeW kes efveefcee Deefiece Meeefceue nw) (includes advances against Book Debts)
ii) yeQke/mejkeejer ieejbefeeW eje megjef#ele ii) Covered by Bank/Government Guarantees 628,398,738 564,085,027
iii) DeheefleYetle iii) Unsecured 685,776,721 571,346,438
pees[ (yeer) TOTAL (B) 3,683,287,647 3,613,018,908
meer. DeefieceeW kee #es$eJeJeej JeieeakejCe C. Sectoral Classification of Advances :
I. Yeejle ceW Deefiece I. Advances in India
i) heeLeefcekelee heehle #es$e i) Priority Sector 954,638,291 918,603,215
IeeSb : Deblej yeQke menYeeefielee heceeCehe$e (efveJeue) Less: Inter-Bank Participation Certificates (Net) 0 0
efveJeue Net 954,638,291 918,603,215
ii) meeJe&peefveke #es$e ii) Public Sector 307,667,025 321,043,951
iii) yeQke iii) Banks 23,105,999 1,514,066
iv) Deve iv) Others 1,339,740,852 1,247,842,568
kegue (i,ii,iii,iv) Total (i,ii,iii,iv) 2,625,152,168 2,489,003,800
pees[s/ (IeeS): Deblej yeQke menYeeefielee HeceeCeHe$e (efveJeue) Add / (Less) : Inter-Bank Participation Certificates (Net) 0 0
kegue (I) TOTAL (I) 2,625,152,168 2,489,003,800
II. Yeejle kes yeenj Deefiece II Advances outside India :
i) yeQkeeW mes ose i) Due from Banks 434,310,123 354,336,519
II) DeveeW mes ose II) Due from others
ke) eerle efyeue Deewj yeeke=le efyeue a) Bills Purchased and Discounted 19,566,146 101,507,766
Ke) mecetnveke=le $eCe b) Syndicated Loans 218,109,206 187,682,606
ie) Deve c) Others 386,150,004 480,488,217
pees[ (II) TOTAL (II) 1,058,135,479 1,124,015,108
pees[ (I SJeb II) TOTAL (I & II) 3,683,287,647 3,613,018,908
122

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As at 31-03-2017 As at 31-03-2016
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Devegmeteer - 10 : Deeue Deeeqmleeeb SCHEDULE - 10 : FIXED ASSETS
I. heefjmej : I. PREMISES :
ueeiele hej DeejbefYeke Mes<e Opening Balance at cost 16,336,193 14,976,210
Je<e& kes oewjeve heefjJeOe&ve/meceeeespeve Additions /Adjustments during the year 778,808 1,368,251
IeeSb: Je<e& kes oewjeve keewefleeeb/ meceeeespeve Less: Deductions/ Adjustments during the year 130,724 8,268
hegvecet&ueve Deejef#ele efveefOe ceW pecee efkeS ieS hegvecet&ueve kes keejCe Addition to date on account of revaluation credited to 58,836,015 76,065,902
Fme leejerKe leke pees[ revaluation reserve
IeeSb : Fme leejerKe kees cetueeme (hegvecet&ueebkeve kes keejCe Less : Depreciation to date (including ` 19477268 on
` 19477268 meefnle - efheues Je<e& ceW ` 15997646) account of revaluation - Previous year ` 15997646 ) 5,086,632 20,396,343
pees[ ( I ) TOTAL ( I ) 70,733,660 72,005,752
II. Deve Deeue Deeeqmleeeb II. OTHER FIXED ASSETS :
(Hee|veej SJeb efHekemej meeqcceefuele nQ) (including Furniture and Fixtures)
ueeiele hej DeejbefYeke Mes<e Opening Balance at cost 29,103,374 26,406,733
Je<e& kes oewjeve heefjJeOe&ve/meceeeespeve Additions /Adjustments during the year 4,315,420 3,239,819
IeeSb: Je<e& kes oewjeve keewefleeeb/meceeeespeve Less: Deductions/ Adjustments during the year 2,687,347 543,178
IeeSb: Fme leejerKe kees cetueeme Less: Depreciation to date 17,973,948 17,291,753
pees[ ( II ) TOTAL ( II ) 12,757,499 11,811,621
III. efvecee&CeeOeerve hetBpeeriele keee& III. CAPITAL WORK IN PROGRESS 1,966,622 1,911,132
pees[ ( I mes III ) TOTAL ( I to III ) 85,457,781 85,728,505
Devegmeteer - 11 : Deve Deeeqmleeeb SCHEDULE - 11 : OTHER ASSETS
I. Deblej keeee&uee meceeeespeve (efveJeue) I. Inter Office Adjustment (Net) 31,090,635 21,805,737
II. Gheefele yeepe II. Interest Accrued 27,550,967 26,895,793
III. Deefiece he mes heoe kej / eesle hej kees ieS kej (efveJeue) III. Tax paid in advance/tax deducted at source (Net) 9,455,292 39,631,847
IV. uesKeve meeceieer Deewj mwche IV. Stationery and Stamps 50,564 45,407
V. DeemLeefiele kej Deeeqmleeeb V. Deferred Tax Assets 54,172,137 27,818,631
VI. Deve VI. Others 157,034,767 130,091,251
pees[ Total 279,354,363 246,288,666
Devegmeteer - 12 : Deekeeqmceke oseleeSb SCHEDULE - 12 : CONTINGENT LIABILITIES
I. yeQke kes efJe oeJeW efpevns $eCe kes he ceW mJeerkeej veneR efkeee ieee nw I. Claims against the Bank not acknowledged as debts 11,278,319 11,351,207
II. DebMele: heoe efveJesMeeW kes efueS oseleeSb II. Liability for partly paid Investments 382,408 564,701
III. yekeeee Jeeeoe efJeefvecee mebefJeoeDeeW kes keejCe oseleeSb III. Liability on account of outstanding forward exchange 2,825,216,536 2,672,463,649
contracts
IV. mebIekeeW keer Deesj mes oer ieF& ieejbefeeb: IV. Guarantees given on behalf of Constituents :
ke) Yeejle ceW a. In India 207,526,315 207,067,359
Ke) Yeejle kes yeenj b. Outside India 211,397,760 139,961,685
V. mJeerkeej, he=ebkeve SJeb Deve oeefelJe V. Acceptances, endorsements and other obligations 195,568,900 222,358,896
VI. yeepe oj mJewhe VI. Interest Rate Swaps 141,706,565 283,574,642
VII. Deve ceos efpevekes efueS yeQke Deekeeqmceke he ceW osveoej nw VII. Other items for which the Bank is contingently liable 6,397,422 3,856,375
pees[ Total 3,599,474,225 3,541,198,515
123
mecesefkele legueve Heg$e keer ueeYe SJeb neefve Keelee

SCHEDULES TO THE CONSOLIDATED PROFIT AND LOSS ACCOUNT
meceeHle Je<e& meceeHle Je<e&
For the For the
year ended year ended
31-03-2017 31-03-2016
` `
Devegmeteer - 13 : Dee|pele yeepe SJeb ueeYeebMe SCHEDULE - 13 : INTEREST AND DIVIDENDS EARNED
I. DeefieceeW/efyeue hej yeepe/yee I. Interest/Discount on advances/bills 273,927,664 305,826,699
II. efveJesMeeW hej Deee II. Income on Investments 91,316,053 89,761,413
III. Yeejleere efj]peJe& yeQke Deewj Deve Deblej yeQke efveefOeeeW kes Mes<eeW hej yeepe III. Interest on balances with Reserve Bank of India and 20,299,324 21,792,233
other inter-bank funds
IV. Deve IV. Others 10,309,292 3,548,090
pees[ TOTAL 395,852,334 420,928,434
Devegmeteer - 14 : Deve Deee SCHEDULE - 14 : OTHER INCOME
I. keceerMeve, efJeefvecee Deewj oueeueer I. Commission, exchange and brokerage 13,377,399 14,150,729
II. efveJesMeeW kes efJeee hej ueeYe II. Profit on sale of Investments 33,036,993 7,549,292
IeeSb : efveJesMeeW kes efJeee hej vegkemeeve Less : Loss on sale of investment. 0 0
III. Yetefce, YeJeveeW Deewj Deve DeeeqmleeeW kes efJeee hej ueeYe III. Profit on sale of land, buildings and other assets 955 3,960
IeeSb : Deeue DeeeqmleeeW kes efJeee hej vegkemeeve Less : Loss on sale of fixed assets 0 0
IV. efJeefvecee mebJeJenejeW hej ueeYe - efveJeue IV. Profit on exchange transactions - net 11,824,838 6,700,553
IeeSb : efJeefvecee mebJeJenejeW hej vegkemeeve Less : Loss on exchange transaction 0 0
V. meneeke kebheefveeeW/kebheefveeeW Deewj/DeLeJee mebege V. Income Earned by way of dividend etc. on 339,350 166,224
GeceeW mes ueeYeebMe Deeefo kes he ceW Dee|pele Deee subsidiaries/companies and /or/ joint ventures
VI. efJeefJeOe Deee VI. Miscellaneous Income 9,614,968 8,145,378
pees[ TOTAL 68,194,503 36,716,135
Devegmeteer - 15 : Jee efkeee ieee yeepe SCHEDULE - 15 : INTEREST EXPENDED
I. peceejeefMeeeW hej yeepe I. Interest on Deposits 245,658,907 270,978,231

II. Yeejleere efj]peJe& yeQke / Deblej yeQke yeQke GOeejeW yeepe II. Interest on Reserve Bank of India / inter-bank 20,094,273 19,207,901
borrowings
III. ieewCe $eCeeW, DeeF&DeejSme Fleeefo hej yeepe III. Interest on Subordinated Debts, IRS etc. 10,304,294 12,267,037
pees[ TOTAL 276,057,473 302,453,169
Devegmeteer - 16 : heefjeeueveiele Jee SCHEDULE - 16 : OPERATING EXPENSES
I. kece&eeefjeeW kees Yegieleeve Deewj Gvekes efueS heeJeOeeve I. Payments to and provisions for employees 54,490,587 54,035,901
II. efkejeee, kej SJeb efyepeueer II. Rent, Taxes and Lighting 6,793,080 6,570,140
III. cegCe SJeb uesKeve meeceieer III. Printing and Stationery 809,669 779,307
IV. efJe%eeheve SJeb heeej IV. Advertisement and Publicity 451,789 419,881
V. yeQke keer mebheefe hej cetueeme V. Depreciation on Bank's property (72,330) 2,899,643
(hegvecet&ueve Deejef#eefleeeW hej efveJeue cetueeme) (Net of Depreciation on Revaluation Reserve)
VI. efveosMekeeW keer Heerme, Deewj Jee VI. Directors' fees, allowances and expenses 33,419 30,861
VII. uesKee hejer#ekeeW keer Heerme Deewj Jee VII. Auditors' fees and expenses (Including Branch 910,164 682,731
(MeeKee uesKee hejer#ekeeW keer Heerme SJeb Jee) Auditors' Fees & Expenses)
VIII. efJeefOe heYeej VIII. Law Charges 378,443 265,942
IX. [eke Jee, leej, sefueHeesve Deeefo IX. Postage, Telegrams, Telephones, etc. 1,282,398 1,027,318
X. cejccele SJeb jKejKeeJe X. Repairs and Maintenance 663,949 644,200
XI. yeercee XI. Insurance 4,264,060 3,722,014
XII. Deve Kee& XII. Other Expenditure 19,744,320 23,172,197
pees[ TOTAL 89,749,548 94,250,134
Devegmeteer - 16 A : meneesieer kebheveer ceW Gheepe&ve/ neefve kee DebMe SCHEDULE - 16 A : SHARE OF EARNINGS / LOSSES
IN ASSOCIATES
I. #es$eere ieeceerCe yeQke (DeejDeejyeer) I. Regional Rural Banks (RRBs) 482,346 387,685
II. Deve II. Others 539,917 202,866
pees[ TOTAL 1,022,263 590,551
124
keee&meteer 17 : SCHEDULE 17:
SIGNIFICANT ACCOUNTING POLICIES

cenlJehetCe& uesKee veerefleeeB (mecesefkele efJeeere efJeJejefCeeeb)
1) ACCOUNTING CONVENTION:
1. uesKeebkeve heefjheeer :
The accompanying consolidated financial statements
Jele&ceeve kes OeeleJe efmeevle leLee eefo DeveLee GuuesKe ve efkeee ieee nes (CFS) have been prepared following the going concern
lees hetJe& kes ueeiele kes DeeOeej hej mebueive mecesefkele efJeeere efJeJejCe leweej concept, on historical cost basis unless otherwise stated
efkeee peelee nw pees Jemlegle: `meeceevele: mJeerke=le uesKee efmeevleeW' (peerSSheer) and conform in all material aspects to the Generally
kes meYeer he#eeW kee heeueve kejles nQ~ Fmekes meeLe-meeLe es ueeiet efJeefOeke Accepted Accounting Principles (GAAP) in India, which
encompasses applicable statutory provisions, regulatory
heeJeOeeveeW, Yeejleere efj]peJe& yeQke (Deej.yeer.DeeF&.) eje efveOee&efjle efJeefveeeceke norms prescribed by the Reserve Bank of India, Insurance
efveeceeW, yeercee efJeefveeeceke SJeb efJekeeme heeefOekejCe(DeeF&Deej[erSDeeF&), kebheveer Regulatory and Development Authority (IRDA), Companies
DeefOeefveece 2013, uesKee ceeveke (S.Sme.), Yeejleere meveoer uesKeekeej mebmLeeve Act 2013, Accounting Standards (AS), pronouncements
(DeeF&meerSDeeF&) kes eje peejer efveosMeeW, yeQeEkeie efJeefveece DeefOeefveece, 1949 leLee issued by The Institute of Chartered Accountants of India
(ICAI), Banking Regulation Act, 1949 and accounting
Yeejle kes yeQeEkeie Geesie ceW heeefuele uesKee heLeeDeeW kees Yeer Meeefceue kejles nQ~
practices prevailing in India. In respect of foreign offices/
efJeosMeer MeeKeeDeeW/keeee&ueeeW kes mebyebOe ceW mebyebefOele osMeeW ceW heeefuele meebefJeefOeke branches, statutory provisions and accounting practices
GheyevOeeW leLee uesKeebkeve heefleeeW kee Devegheeueve efkeee peelee nw, eefo FvnW prevailing in the respective foreign countries are complied
Deve$e efJeefvee|o veneR efkeee ieee nw~ with, except as specified elsewhere.
heyebOeve kes efueS efJeeere efJeJejCeer keer leweejer kes efueS en DeeJeMeke nw The preparation of financial statements requires the
efke Jen efJeeere efJeJejCe keer heYeeJeer leejerKe kees efjhees& keer ieeer Deeeqmle management to make estimates and assumptions
considered in the reported amount of assets and liabilities
SJeb oselee (Deekeeqmceke oseleeSb meefnle) leLee efjheese\ie DeJeefOe kes efueS
(including contingent liabilities) as of date of the financial
Deee SJeb Jee kee Deekeueve leLee Devegceeve heefleheeefole kejs~ heyebOeve en statements and the reported income and expenses for the
ceevelee nw efke efJeeere efJeJejefCeeeW kees leweej kejves ceW Gheeesie efkees iees reporting period. Management believes that the estimates
Deekeueve Gefele leLee leee|keke nQ~ leLeeefhe JeemleefJeke heefjCeece Deekeueve used in the preparation of the financial statements are
mes efYeVe nes mekeles nQ~ Jele&ceeve leLee YeefJe<e keer DeJeefOe kes efueS prudent and reasonable. However actual results can differ
from estimates. Any revision to accounting estimates is
uesKeebefkele Deekeueve ceW efkemeer Yeer heefjJele&ve kees YeefJe<e ceW GequueefKele
recognized prospectively in current and future periods.
efkeee peelee nw~
2) BASIS OF CONSOLIDATION:
2. meceskeve kee DeeOeej Consolidated financial statements of the group have been
mecetn kes mecesefkele efJeeere efJeJejCe efvecveefueefKele DeeOeej hej leweej efkees iees nw:- prepared on the basis of:
1) yeQke Dee@]He Fbef[ee (cetue yeQke) SJeb Gmekeer Deveg<ebefieeeW keer efJeeere efJeJejefCeee@b 1. The financial statements of Bank of India (the Parent
Yeejleere meveoer uesKeekeej mebmLeeve (DeeF&meerDeeF&) eje peejer efkees iees uesKeebkeve bank) and its subsidiaries in accordance with Accounting
Standard (AS) 21 Consolidated Financial Statements
ceeveke (SSme) 21 kes Devegmeej leweej efkees iees nQ~ Ssmee hebefe oj hebefe DeeOeej
issued by the Institute of Chartered Accountants of India
hej efkeee peelee nw leLee FmeceW Deeeqmle, oseleeSb, Deee leLee Deeblej mecetn (ICAI), on a line by line basis by adding together like items
mebJeJenej nekej Jee, Mes<e jeefMe, Gieener jefnle ueeYe/neefve kees pees[e peelee of assets, liabilities, income and expenses after eliminating
nw leLee Skehe uesKeebkeve kee heeueve kejves kes efueS pene@b Yeer DeeJeMeke nes, intra-group transactions, balances, unrealised profit/loss
cenlJehetCe& heke=efle kee DeeJeMeke meceeeespeve efkeee peelee nw~ and making necessary adjustments of material nature
wherever required to conform to uniform accounting.
2) Deveg<eefieeeW ceW cetue yeQke kes efveJesMe keer ueeiele leLee Deveg<ebefieeeW keer FeqkeJeer ceW 2. The difference between cost to the parent bank of its
cetue yeQke kes Mesej kees ieg[efJeue/Deejef#ele hetBpeer kes he ceW ceevelee oer peeleer nw~ investment in the subsidiaries and Parent banks share in
efveOee&efjle nesves kes legjble yeeo eefo keg ieg[efJeue nes lees Gmes yes Keeles ceW [eue the equity of the subsidiaries is recognised as goodwill/
efoee peelee nw~ capital reserve. Goodwill, if any, is written off immediately
on its recognition.
3) mecesefkele efJeeere efJeJejCeer ceW Deuhe mebKeke efnle Deveg<eefieeeW keer efveJeue FeqkeJeer
3. Minority interest in the Consolidated Financial Statement
ceW Deuhe mebKeke MesejOeejkeeW kes Mesej kes he ceW nw~ consists of the share of the minority shareholders in the
net equity of the subsidiaries.
4) meneeke kebheefveeeW ceW efveJesMe kee cetueebkeve Yeejleere meveoer uesKeekeej mebmLeeve
(DeeF&meerSDeeF&) eje peejer uesKeebkeve ceeveke (SSme) 23 mecesefkele efJeeere 4. Accounting for Investment in Associate companies is
efJeJejefCeeeW ceW meneeke kecheefveeeW ceW efveJesMe kee uesKeebkeve kes Devegmeej FeqkeJeer done under Equity method in accordance with Accounting
Standard (AS) 23, Accounting for Investments in
heefle mes efkeee peelee nw~ Associates in Consolidated Financial Statements, issued
by ICAI.
5) mebege GeceeW ceW efveJesMeeW kee uesKeebkeve DeeF&meerSDeeF& eje peejer uesKeebkeve ceeveke
(SSme) 27 mebege GeceeW ceW efnleeW keer efJeeere efjheese\ie kes Devegmeej Deevegheeefleke 5. Accounting for Investments in Joint Venture are
DeeOeej hej keer peeleer nw~ consolidated on Proportionate basis as prescribed in
Accounting Standard (AS) 27, Financial Reporting of
Interests in Joint Ventures issued by ICAI.
125
3. Deee efveOee&jCe: 3) REVENUE RECOGNITION:
3.1 yeQeEkeie efvekeee 3.1 Banking entities:

(a) Income/Expenditure is recognised on accrual basis,
ke. Deee/Jee kees Gheee kes DeeOeej hej lee efkeee peelee nw, eefo DeveLee unless otherwise stated. In respect of foreign offices,
ve GequueefKele nes~ efJeosMeer keeee&ueeeW kes mebyebOe ceW mebyebefOele ces]peyeeve osMe income/ Expenditure is recognised as per local laws/
kes mLeeveere keevetveeW/ceevekeeW kes Devegmeej Deee efveOee&efjle keer peeleer nw~ standards of host country.
Ke. efj]peJe& yeQke kes efoMee-efveoxMeeW kes Devegmeej Deee kee efveOee&jCe mecee kes (b) Interest income is recognised on time proportion
Devegheele kes DeeOeej hej efkeee peelee nw, hejvleg Devepe&ke DeeeqmleeeW leLee basis except interest on Non-performing Assets
Sme[erDeej/Sme4S kes Debleie&le keJej efkees iees KeeleeW ceW Jemetueer kes yeeo and accounts covered under SDR/S4A, which
is recognised on realisation, in terms of the RBI
ner Ssmee efkeee peelee nw~ guidelines.
ie. yeQke ieejber leLee meeKe he$e peejer kejves hej keceerMeve kee efveOee&jCe (c) Commission on issue of Bank Guarantee and Letter
yeerpeer/Suemeer keer DeJeefOe hej neslee nw~ of Credit is recognised over the tenure of BG/LC.
Ie. Deve meYeer keceerMeve SJeb efJeefvecee, yeeskejspe, Heerme leLee Deve MegukeeW (d) All other Commission and Exchange, Brokerage,
keer Gieener nesves hej Deee kes he ceW Gvekee efveOee&jCe neslee nw~ Fees and other charges are recognised as income
on realisation.
[. ``heefjhekeJelee leke Oeeefjle esCeer ceW efveJesMe hej Deee (yeepe kes
Deefleefje) efpemes Gmekes Debefkele cetue hej heehle t kes yeeo Kejeroe (e) Income (other than interest) on investments in Held
ieee Lee, Gme hej efvecveefueefKele hekeej mes efveOee&efjle keer peeleer nw:- to Maturity category acquired at a discount to the
face value, is recognised as follows:
i. yeepe Jeeueer heefleYetefleeeW hej kesJeue efyeeer/ceeseve kes mecee ner
i. On Interest bearing securities, it is recognised
Fmekee efveOee&jCe efkeee peelee nw~ only at the time of sale/ redemption.
ii. peerjes-ketheve heefleYetefleeeW ceW eqmLej heefleHeue kes DeeOeej hej ii. On zero-coupon securities, it is accounted for
heefleYetefle keer Mes<e heefjhekeJelee DeJeefOe hej Fmekee uesKeebkeve over the balance tenor of the security on a
efkeee peelee nw~ constant yield basis.
Ie. efveJesMeeW keer efyeeer ceW ngS ueeYe ee neefve kees ueeYe leLee neefve Keeles (f) Profit or loss on sale of investments is recognised in
ceW ceevelee oer peeleer nw~ Deej.yeer.DeeF&. kes efoMeeefveoxMeeW kes Devegmeej the Profit and Loss account. As per RBI guidelines,
heefjhekeJelee leke Oeeefjle esCeer kes Debleie&le efveJesMeeW keer efyeeer kes in case of profit on sale of investments under Held
to Maturity category, an equivalent amount, net
ceeceues ceW kejeW leLee meebefJeefOeke Deejef#eefleeeW ceW DeblejCe kejves nsleg of taxes and amount required to be transferred to
DeeJeMeke jeefMe es[kej, Fmekes yejeyej keer jeefMe Deejef#ele hetBpeer Statutory Reserves, is appropriated to Capital
Keeles ceW efJeefveeesefpele keer peeleer nw~ Reserve Account.
e. peye ueeYeebMe heehle kejves kee DeefOekeej mLeeefhele nes peelee nw leye (g) Dividend is recognised when the right to receive the
ueeYeebMe kees Deee kes he heneevee peelee nw~ dividend is established.
pe. efveOee&jCe DeeosMe peejer nesves kes Je<e& ceW Deeekej Jeehemeer hej yeepe, Deee (h) Interest on Income-tax refund is recognised in the
kes he ceW heneevee peelee nw~ year of passing of assessment order.
Pe. Sve.heer.S. KeeleeW mes Jemetueer kes ceeceueeW ceW meJe&heLece Deheehle yeepe/ (i) The recoveries made from NPA accounts are
appropriated first towards unrealised interest/income
GOeejkelee&DeeW kes Keeles mes veeces Deee kes ceo ceW efJeefveeespeve efkeee debited to borrowers accounts, expenditure/out of
peelee nw, Gmekes yeeo Jee/pesye mes efkees iees Keex, lelheeeled cetueOeve pocket expenses incurred, then principal dues and
kee yekeeee leLee Deble ceW DeheYeeefjle yeepe kes ceo ceW efJeefveeespeve efkeee lastly towards uncharged interest.
peelee nw~
3.2 Non Banking entities:
3.2 iewj yeQeEkeie efvekeee :
Insurance
yeercee a) Premium Income:
ke) heerefceece Deee : Premium including rider premium for non-linked
business is recognised as income when due.
heehe nesves hej Demecye JeJemeee kes efueS jeF[j heerefceece meefnle Premium for linked business is recognised when the
heerefceece Deee kes he ceW efveOee&efjle keer peeleer nw~ meneeke FkeeFeeW associates units are created. Premium is recognised
kes me=efpele nesves hej mecye JeJemeee kes efueS heerefceece efveOee&efjle efkeee net of service tax. Premium on lapsed policies
peelee nw~ mesJeekej keekej heerefceece efveOee&efjle efkeee peelee nw~ Jeheiele is recognised as income when such policies are
he@eefuemeer hej heerefceece kees Deee kes he ceW efveOee&efjle efkeee peelee nw, reinstated.
peye Jewmeer hee@efueefmeee@b hegve: DeejbYe keer peeleer nQ~ Top up premium is considered as single premium
and recognised as income when associated units
e@he-Dehe heerefceece kees Ske heerefceece ceevee peelee nw leLee meneeke are created.
FkeeFe@eb me=efpele kejves hej GvnW ceeve efkeee peelee nw~
126
Ke) heefjMeesefOele Deee/ueeiele b) Amortised Income/Cost:
Demecye efveJesMeeW mes mebyebefOele kepe& heefleYetefle/efveeqele Deee heefleYetefle kes Premium or discount on acquisition, as the case
mebyebOe ceW DeefOeienCe hej heerefceece ee ef[mkeeGv, pewmee Yeer ceeceuee nes, may be, in respect of debt securities/fixed income
securities, pertaining to non-linked investments
heefjhekeJelee/Oeeefjle keer DeJeefOe hej meerOeer jsKee DeeOeej hej heefjMeesefOele is amortized on straight line basis over the period
keer peeleer nw Deewj yeepe Deee kes efveefcee meceeeesefpele keer peeleer nw~ of maturity/holding and adjusted against interest
income.
ie) mecye efveefOeeeW mes Deee c) Income from linked funds:
hee@efuemeer keer efveyebOeve SJeb MeleeX kes Devegmeej mecye efveefOeeeW mes efveefOe Income from linked funds which includes fund
heyebOeve Meguke, hee@efuemeer heMeemeefveke Meguke, cee@zefueer Meguke Deeefo management charges, policy administrative charges,
meefnle mecye efveefOeeeW mes Deee leLee peye Jemetueer peeleer nw leye efveOee&efjle mortality charges etc. are recovered from the linked
keer peeleer nw~ funds in accordance with the terms and conditions
of policy and recognised when recovered.
Ie) mecye keejesyeej nsleg $eCe heefleYetefleeeW hej heehle ueeYe/(neefve) d) Realized Gain/ (Loss) on Debt Securities for
Jee kees es[kej efyeeer leLee yener ueeiele kee Deblej mecye JeJemeee Linked Business:
kes efueS kepe& heefleYetefleeeW hej heehle ueeYe/(neefve) nw~ Fmes efyeeer keer Realized gain/(loss) on debt securities for linked
leejerKe hej Yeeefjle Deewmele DeeOeej hej heefjkeefuele efkeee peelee nw~ business is the difference between the sale
consideration net of expenses and the book cost,
which is computed on weighted average basis, as
[) Demecye keejesyeej nsleg $eCe heefleYetefleeeW hej heehle ueeYe/(neefve) on the date of sale.
Jee kees es[kej efyeeer leLee heefjMeesOeve ueeiele kee Deblej Demecye e) Realized Gain/ (Loss) on Debt Securities for Non-
JeJemeee kes efueS kepe& heefleYetefleeeW hej heehle ueeYe/(neefve) nw~ Fmes efyeeer Linked Business
keer leejerKe hej Yeeefjle Deewmele DeeOeej hej heefjkeefuele efkeee peelee
Realized gain/(loss) on debt securities for other than
nw~ linked business is the difference between the sale
consideration net of expenses and the amortized
e) FeqkeJeer Mesej/cetegDeue Heb[ keer efyeeer hej ueeYe/neefve cost, which is computed on a weighted average
basis, as on the date of sale.
Jee kees es[kej efyeeer leLee yener ueeiele kee Deblej FeqkeJeer Mesej/
cetegDeue Heb[ etefve keer efyeeer hej ueeYe/(neefve) nw~ f) Profit/ (Loss) on sale of Equity Shares/Mutual
Fund:
Demecye JeJemeee kes ceeceues ceW Gefele cetue heefjJele&ve Keeles kes Profit/(Loss) on sale of equity shares/mutual
Debleie&le hetJe& ceW efveOee&efjle Gefele cetue ceW pecee ngS heefjJele&ve ueeYe/(neefve) fund units is the difference between the sale
ceW Meeefceue nQ~ consideration net of expenses & the book cost
computed on weighted average basis as on the date
hejvleg pene@b Debeflece mebienCeerelee ceW Gefele mebYeeJelee keer keceer nes, Jen@e of sale.
Deee kee efveOee&jCe mLeefiele jKee peelee nw~ In respect of non linked business the Profit/(Loss)
includes the accumulated changes in the fair value
previously recognized under Fair Value Change
) Demecye keejesyeej kes efueS Deheehle ueeYe/(neefve) Account.
mecye keejesyeej kes efueS Deheehle ueeYe Deewj neefve mebyebefOele efveefOe kes However, revenue recognition is postponed where
jepemJe Keeles ceW efveOee&efjle efkees peeles nQ~ ultimate collectability lacks reasonable certainty.
g) Unrealized Gain/ (Loss) for Linked Business:

pe) GOeej hej heefleYetefle uesves Deewj osves mes Deee Unrealized gains and losses for Linked Business are
GOeej hej heefleYetefle uesves Deewj osves (SmeSueyeer) keer JeJemLee kes Debleie&le recognized in the respective funds revenue account.
FeqkeJeer Mesej kees osves hej heehle Heerme kees Gme DeJeefOe kes efueS meerOeer h) Income from Security Lending and Borrowing:
jsKee DeeOeej hej heefjMeesefOele efkeee peelee nw leLee Fmes yeepe Deee kes
Fees received on lending of equity shares under
meeLe pees[e peelee nw~ Securities Lending and Borrowing (SLB) mechanism
is amortized on a straight-line basis over the period
Pe) hegveyeeacee heerefceece of lending and clubbed with the interest income.
hegveyeeacee kejves Jeeues kes meeLe heemebefieke mecePeewleeW kes efveyebOeve SJeb MeleeX i) Reinsurance Premium:
kes Devegmeej heerefceece Deee kes efveOee&jCe kes mecee efoes iees hegveyeeacee Reinsurance Premium ceded is accounted for
heerefceece kees uesKeebefkele efkeee peelee nw~ hegveyeeacee hej efoes iees heerefceece at the time of recognition of premium income
127
kes efJe hegveyeeacee hej efoes iees ueeYe keceerMeve kees Iee efoee peelee nw~ in accordance with the terms and conditions of
the relevant treaties with the reinsurers. Profit
commission on reinsurance ceded is netted off
_e) Yegieleeve efkees iees ueeYe (oeJeeW meefnle) against premium ceded on reinsurance.
Yegieleeve efkeS ieS ueeYe ceW hee@efuemeer ueeYe leLee oeJee efveheeve ueeiele,
j) Benefits paid (including claims):
eefo keg nes lees, Meeefceue nw~
Benefits paid comprise of policy benefits & claim
metevee keer heeeqhle hej, ce=leg, jeF[j leLee DeYehe&Ce oeJes uesKeeke=le efkees settlement costs, if any.
peeles nQ~ mecye JeJemeee kes Debleie&le mejsv[j ceW Jeeiele hee@efueefmeeeW hej Death, rider & surrender claims are accounted for
Yegieleeve eesie jeefMe Yeer Meeefceue nw pees uee@ke Fve DeJeefOe keer meceeeqhle on receipt of intimation. Under linked business,
hej uesKeebefkele keer peeleer nw~ uee@ke Fve DeJeefOe kes meceeeqhle kes yeeo hee@ surrender also included amount payable on lapsed
efuemeer kees hegvepeeaefJele veneR efkeee pee mekelee~ mekeue heYeej hej mejW[j policies which are accounted for on expiry of lock
in period, which is the period after which, policy
Deewj meceeeqhle kees uesKeeke=le efkeee peelee nw~ cannot be revived. Surrenders and terminations are
accounted at gross of charges.
ose nesves hej GejpeerefJelee, heefjhekeJelee leLee Jeee|<eke ueeYe kes oeJes
uesKeebefkele nesles nQ~ efpeme DeJeefOe ceW mebyebefOele oeJeeW kee efveheeve efkeee Survival, maturity and annuity benefit claims are
peelee nw, Gmeer ceW hegveyeeacee JemetefueeeW kee uesKeebkeve efkeee peelee nw~ accounted for when due.
veeefeke heeefOekejCeeW kes mece#e efJeJeeefole Deefvejeke=le SJeb Deve ceeceues Reinsurance recoveries on claims are accounted for,
Deekeeqmleke oseleeDeeW kes Debleie&le heoe|Mele efkees peeles nQ~ in the same period as that of the related claims.
Repudiated and other claims disputed before judicial
authorities are shown under contingent liability.
) DeefOeienCe ueeiele
DeefOeienCe ueeiele Jen ueeiele nw pees cegKe he mes yeercee mebefJeoe kes k) Acquisition Costs
DeefOeienCe mes mebyebefOele neslee nw leLee efpeme DeJeefOe ceW Fmekee Kee& efkeee Acquisition costs are costs that vary with and are
peelee nw Gmeer DeJeefOe ceW jKee peelee nw~ heLece Je<e& ceW Yegieleeve efkee iees primarily related to acquisition of insurance contracts
keceerMeve kes efueS, YeefJe<e ceW Jeehemeer, eefo keg nes lees, Gmeer Je<e& ceW and are expensed in the period in which they are
incurred.
uesKeebefkele keer peeleer nw, efpeme Je<e& ceW Jen heehle keer ieeer Leer~
Claw back in future, if any, for the first year
commission paid, is accounted for in the year in
) peerJeve yeerceeDeeW kes efueS oselee : which it is recovered.
Jele&ceeve hee@efuemeerOeejkeeW kes efnleeW keer j#ee kes efueS cetueebkeve keJeeeo
keer peeleer nw~ meueeYe veerefleeeW kes efueS hee@efuemeerOeejkeeW keer eLeesefele l) Liability for life policies:
Dehes#eeDeeW (heerDeejF&) hej Yeer efJeeej neslee nw~ YeefJe<e keer efJeefYeVe The valuation exercise is done to protect the
heefjeqmLeefleeeW ceW meYeer hee@efuemeerOeejkeeW kees ueeYe osves kes efueS heee&hle interests of the existing policyholders. For With Profit
policies the reasonable expectations of policyholders
Deejef#eefleee@b nesveer eeefnS~ heefleketue efJeeueve kes efueS ceee|peve (SceS[er) (PRE) are also considered. The reserves should be
kee heeesie en megefveeqele kejves kes efueS efkeee peelee nw efke efkemeer adequate to provide for all the policyholders benefits
mebYeeefJele efJehejerle heefjeqmLeefleeeW ceW Yeer hee@efuemeerOeejke kes efnle keer j#ee in various future scenarios. Adequate use of Margin
megefveeqele keer peee~ for Adverse Deviation (MAD) is made to ensure that
policyholders benefits are protected even in some
ueeiet hee@efueefmeeeW kes efueS yeerceebefkele oselee heerefceece heefle mes leLee plausible adverse scenarios.
mecetn JeJemeee (esef[ ueeFHe JeJemeee leLee efjJeme& yebOeke $eCe Actuarial liability for in-force policies and for those
me#ece Jeee|<ekeer kees es[kej peneb mekeue heerefceece heefle kee heeesie in respect of which premium method and in case
of group business (except for Credit Life Business
neslee nw) kes ceeceues ceW Devee|pele heerefceece efjJeme& heefle mes yeerceebefkele and Reverse Mortgage Loan Enabled Annuity
oselee heefjieefCele nesleer nw~ mecye oseleeDeeW ceW etefve oselee leLee where gross premium method is used), the actuarial
iewj-etefve oselee Meeefceue nw~ etefve oselee hee@efuemeer kee efveefOe cetue liabilities have been calculated on the basis of
heoe|Mele kejleer nw leLee iewj-etefve oselee yeercee oeJee Jee Deeefo kes Unearned Premium Reserve method. Linked
liabilities comprise unit liability representing the fund
efueS nw~ cetueebkeve kes efueS Meeefmele cegKe efoMee-efveoxMe nQ - yeercee value of policies and non-unit liability for meeting
DeefOeefveece 1938, DeeF&Deej[erS DeefOeefveece 1999, DeeF&Deej[erS insurance claims, expenses etc. The main governing
(yeerceebefkeke efjhees& SJeb peerJeve yeercee JeJemeee kes efueS meejebMe) guidelines considered for valuation are Insurance
efJeefveece, 2016, DeeF&Deej[erSDeeF& peerJeve yeercee JeJemeee kes efueS Act 1938, IRDA Act 1999, IRDA (Actuarial Report &
Abstract for Life Insurance Business) Regulations,
(Deeeqmleeeb, oseleeSb leLee MeesOeve #ecelee ceee|peve) efJeefveece 2016, 2016, IRDAI (Assets, Liabilities and Solvency Margin
Yeejleere yeerceebefkeke mebieve eje peejer yeerceebefkeke JeJemeee ceeveke of Life Insurance Business) Regulations 2016,
leLee ceeie&oMe&ve veesdme SJeb DeeF&Deej[erSDeeF& eje mecee-mecee hej Actuarial Practice Standards and Guidance notes
issued by Institute of Actuaries of India, Circulars
peejer heefjhe$e~
issued by IRDAI from time to time.
128
[) $eCe m) Loans:
Loans against policies are valued at the aggregate
yener cetue (egkeewefleeeW kees nekej) leLee hetBpeeriele yeepe kee meceeeespeve
of book values (net of repayments) plus capitalized
kej hee@efuemeer kes yeoues $eCe kee cetueebkeve efkeee peelee nw leLee en interest and are subject to impairment if any.
efkemeer Yeer keceer kes DeOeerve nw~
n) Funds for Future Appropriation
{) YeefJe<e ceW efJeefveeespeve kes efueS efveefOe
The balance in the funds for future appropriations
YeefJe<e ceW efJeefveeespeveeW kes efueS Mes<e jeefMe Ssmeer efveefOe kees heoe|Mele account represents funds, the allocation of which,
kejleer nw pees legueve he$e leejerKe kees hee@efuemeerOeejkeeW ee MesejOeejkeeW either to policyholders or to shareholders has
kees Deeyebefle veneR keer ieeer nw~ efveefOe ceW DeblejCe leLee efveefOe mes DeblejCe not been determined at the Balance Sheet date.
Transfers to and from the fund reflect the excess or
DeefOekelee ee Jee mes kece Deee leLee kebheveer kes hee@efuemeerOeejke keer deficit of income over expenses and appropriations
efveefOe mes heleske uesKeebkeve DeJeefOe ceW efvekeueves Jeeues efJeefveeespeve kees in each accounting period arising in the Company's
heoe|Mele kejlee nw~ menYeeefielee kejves Jeeueer hee@efueefmeeeW kes mebyebOe ceW hee@ policyholders funds. In respect of participating
policies, any allocation to the policyholders would
efuemeerOeejke kees keesF& Yeer Deeyebve DeeJeMeke Devegheele ceW MesejOeejke
also give rise to transfer to the shareholders in the
kees Yeer DeblejCe DeeJeMeke kejsiee~ required proportion.
iewj-menYeeefielee Jeeues mecetn Jeee|<ekeer GlheeoeW kes mebyebOe ceW, heefleHeue keer In respect of the Non-participating Group Annuity
products, the excess returns, if any as defined
DeefOekelee, HeeFue leLee heeesie ceW heefjYeeef<ele, eefo nes, lees Gmes Je<e& kes in file and use, is considered as funds for future
oewjeve Debleefjce efJeeere DeJeefOe ceW YeefJe<e kes efJeefveeespeve kes efueS efveefOe appropriation in the interim financial periods during
ceevee peelee nw leLee Ge kees Je<e& kes Deble ceW HeeFue ceW efvee|o Devegheele the year and the same would be distributed between
policyholders and shareholders in the proportion
ceW hee@efuemeerOeejke leLee MesejOeejke kes ceOe yee@be peeesiee~
prescribed in file and use at the year end.
o) Discontinued Policies fund Discontinued policy

Ce) yebo hee@efuemeer efveefOe : yebo hee@efuemeer efveefOe kee DeLe& nw he=Leked efveefOe fund means the segregated fund that is set aside
efpemes efvecveefueefKele keejCeeW mes Deueie jKee ieee nw: on account of:
ke) DevegyebefOele heerefceece kee Yegieleeve ve kejvee~ a) Non-payment of contracted premium
Ke) hee@efuemeer kes yebo kejves kes efJe<ee ceW hee@efuemeerOeejke mes kebheveer eje metevee b) Upon the receipt of the information by the Company
from the policyholder about the discontinuance of
heehle nesves hej~ the policy.
yebo keer ieeer hee@efueefmeeeW kes efueS efveefOe kee Yeejleere yeercee efJeefveeeceke Fund for discontinued policies is accounted in
Deewj efJekeeme heeefOekejCe (yebo keer ieeer mecye yeercee hee@efuemeer kes meeLe accordance with the Insurance Regulatory and
JeJenej) efJeefveece 2010 leLee Gmekes yeeo peejer heefjhe$eeW kes Devegmeej Development Authority of India (Treatment of
uesKeebkeve efkeee peelee nw~ Discontinued Linked Insurance Policies) Regulations
2010 and circulars issued thereafter.
3.3 iewj yeQeEkeie ieefleefJeefOeee@b - 3.3 Non-Banking Activities Mutual Fund and
Trustee Services
cetegDeue Heb[ Deewj ^mer mesJeeSb heefjeeueveeW mes jepemJe :
Revenue from Operations:
efveJesMe heyebOeve kejej kes Devegmeej Gheee DeeOeej hej cetegDeue Heb[ eespevee Management fees from the scheme of mutual fund
mes heyebOeve Heerme kee uesKeebkeve efkeee peelee nw leLee pewmee efke yeerDeesDeeF& are accounted on an accrual basis in accordance
Skemee cetegDeue HeC[ keer eespevee kes eje efjkee@[& efkeee ieee nw efke en with the investment management agreement and
efveJeue Deeeqmle cetue kes Thej Deeefele nw~ kebheveer Deewj cetegDeue HeC[ kes are dependent on the net asset value as recorded
by the schemes of BOI AXA Mutual fund.
yeere ^m [er[ kes Deveghe Gheefele DeeOeej hej ^mer Meguke kee uesKeebkeve
efkeee peelee nw~ pewmeeefke yeerDeesDeeF& Skemee cetegDeue HeC[ keer eespeveeDeeW Trustee fees are accounted on accrual basis in
accordance with trust deed between the Company
kes eje efjkee@[& efkeee ieee nw efke ^mer Heerme efveJeue Deeeqmle cetue kes Thej and the Mutual Fund. Trustee fees are dependent
Deeefele nw~ upon the net asset value as recorded by the
schemes of BOI AXA Mutual Fund.
Deve Deee: Jeeheej keer leejerKe kees efveJesMe keer efyeeer hej ueeYe ee neefve kees
Other Income: Profit or loss on sale of investment is
ueeYe/neefve Keeles ceW Debefkele efkeee peelee nw Deewj Skeue heefleYetefle nsleg Yeeefjle recognised in the Profit & Loss Account on the trade
Deewmele DeeOeej hej Gmekee efveOee&jCe efkeee peelee nw~ date and determined on weighted average basis for
individual security.
129
4. Deefiece: 4) ADVANCES:
(a) Advances are classified into Performing and Non-
(ke) ueeiet efJeefveeeceke efoMeeefveoxMeeW kes Devegmeej DeefieceeW kees ``GlHeeoke'' Performing Advances (NPAs) in accordance with
Deewj ``Devepe&ke DeefieceeW'' (SveheerS) kes he ceW Jeieeake=le efkeee peelee the applicable regulatory guidelines.
nw~
(b) NPAs are further classified into Sub-Standard,
(Ke) ueeiet efJeefveeeceke efoMeeefveoxMeeW kes Devegmeej Devepe&ke DeeeqmleeeW (SveheerS) Doubtful and Loss Assets in terms of applicable
kees Deeies DeJeceeveke, mebefoiOe leLee neefve DeeeqmleeeW kes he ceW Jeieeake=le regulatory guidelines.
efkeee ieee nw~ (c) In respect of domestic branches, Provisions in
(ie) Iejsuet MeeKeeDeeW kes mebyebOe ceW SveheerS mes mebyebefOele heeJeOeeve efvecveefueefKele respect of NPAs is made at the rates given as
under:
oj hej efkeee peelee nw :
Category of NPAs efveJeue yekeeee Deefiece kee %
SveheerS keer esCeer % of net outstanding advance
DeJeceeveke Deeeqmle: * Sub Standard:*
ke) Skemehees]pej, pees DeejbYe mes iewj peceeveleer nw a) Exposures, which are unsecured ab initio 25%
Ke) Deve b) Others 15%
mebefoiOe Doubtful:
ke) peceeveleer efnmmee (Gme DeJeefOe kes efueS efpemekes oewjeve Deefiece mebefoiOe a) Secured portion (Period for which advance has
esCeer ceW ner jne) remained in doubtful category)
- Ske Je<e& leke - Upto one year 25%
- Ske Je<e& mes leerve Je<e& leke - One year to three years 40%
- leerve Je<e& mes DeefOeke - More than three years 100%
Ke) iewj peceeveleer efnmmee b) Unsecured portion 100%
neefve Loss 100%
* yekeeee Deefiece hej *On the outstanding advance
(Ie) efJeosMeer MeeKeeDeeW kes mebyebOe ceW, DeefieceeW kee SveheerS kes he ceW (d) In respect of foreign branches, classification of
advances as NPAs and provision in respect of
JeieeakejCe Deewj SveheerS kes mebyebOe ceW heeJeOeeve mebyebefOele efJeosMeer osMe ceW NPAs is made as per the regulatory requirements
ueeiet efJeefveeeceke DeeJeMekeleeDeeW DeLeJee Iejsuet MeeKeeDeeW kes efueS ueeiet prevailing at the respective foreign countries or as
efoMeeefveoxMeeW kes Devegmeej, FveceW mes pees Yeer ke[s nes, Gmekes Devegmeej per guidelines applicable to domestic branches,
nesieer~ whichever is stringent.
(*) Yeejleere efj]peJe& yeQke kes ceevekeeW kes Devegmeej efveJeue Deefiece kes (e) Provisions in respect of NPAs, unrealised interest,
heefjkeueve nsleg kegue DeefieceeW ceW mes Devepe&ke Deeeqmleees, Deheehe yeepe, ECGC claims settled, etc., are deducted from total
advances to arrive at net advances as per RBI
F&meerpeermeer oeJee kee efveheeve Fleeefo kes mebyebOe ceW heeJeOeeve IeeSb peeles norms.
nQ~
(f) In respect of Rescheduled/Restructured advances,
(e) Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej hegvee|veOeeefjle/ provision is made for the diminution in the fair value
hegve:mebjefele KeeleeW kes mebyebOe ceW efJeeceeve cetue eqmLeefle ceW Deekeefuele of restructured advances measured in present value
hegvemejefele Deefiece kes cetue ceW eme kes heefjleeie kes efueS heeJeOeeve terms as per RBI guidelines. The said provision is
efkeee peelee nw~ efveJeue Deefiece kes heefjkeueve nsleg Fme heeJeOeeve kees reduced to arrive at Net advances.
Ieeee peelee nw~ (g) In case of financial assets sold to Asset
Reconstruction Company (ARC) / Securitisation
() Deeeqmle hegveie&ve kebheveer (SDeejmeer)/heefleYeteflekejCe kebheveer (Smemeer) kees Company (SC), if the sale is at a price higher than
efJeeere Deeeqmleeeb yeses peeves kes ceeceues ceW eefo efyeeer kee cetue efveJeue the NBV, the surplus is retained and utilised to
yener cetue (SveyeerJeer) mes DeefOeke nw lees Deefleefje jeefMe kees jKee peelee meet the shortfall/loss on account of sale of other
nw Deewj Smemeer/SDeejmeer kees Deve efJeeere DeeeqmleeeW keer efyeeer ceW financial assets to SC/ARC. If the sale is at a price
nesvesJeeueer keceer/neefve keer hete|le nsleg Gheeesie efkeee peelee nw~ eefo efyeeer, below the net book value (NBV), (i.e. outstanding
less provision held) the shortfall is to be debited
efveJeue yener cetue (SveyeerJeer) (DeLee&led yekeeee IeeJe (-) heeJeOeeve) mes to the Profit and Loss account. However if surplus
veeres nw lees keceer kees ueeYe SJeb neefve Keeles ceW veeces efkeee peelee nw~ hejvleg is available, such shortfall will be absorbed in the
eefo Deefleefje jeefMe GheueyOe nw lees Ssmeer keceer kees GmeceW heege efkeee surplus. Any such shortfall arising due to sale of
peeSiee~ 26.02.2014 kees DeLeJee Gmekes yeeo SveheerS keer efyeeer mes NPA on or after 26/02/2014 will be amortised over a
GlheVe efkemeer Yeer Ssmeer keceer kees eefo Deefleefje jeefMe ceW Keheeee veneR period of two years if not absorbed in the surplus.
peelee nw lees Gmes oes Je<e& keer DeJeefOe ceW heefjMeesefOele efkeee peeSiee~ Excess provision arising out of sale of NPAs are
reversed only when the cash received (by way of
SveheerS keer efyeeer mes heehle Deefleefje heeJeOeeve kees leYeer efjJeme& efkeee initial consideration only/or redemption of SRs/
peelee nw peye Deeeqmle kee efveJeue yener cetue(SveyeerJeer) heehle vekeoer PTCs) is higher than the net book value (NBV)
130
(kesJeue heejbefYeke heefleHeue eje/DeLeJee SmeDeejSme/heerermeer kee of the asset. Reversal of excess provision will be
limited to the extent to which cash received exceeds
jer[scheMeve) mes DeefOeke nesiee~ Deefleefje heeJeOeeve kee efjJeme&ue Deeeqmle the NBV of the asset.
kes SveyeerJeer mes DeefOeke heehle vekeoer keer meercee leke meerefcele nesieer~
(h) Provision for Standard assets, including restructured
(pe) ceeveke DeeeqmleeeW kes he ceW Jeieeake=le hegve:mebjefele DeefieceeW meefnle advances classified as standard, is made in
ceeveke DeeeqmleeeW kee heeJeOeeve Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW accordance with RBI guidelines. In respect of
kes Devegmeej efkeee peelee nw~ efJeosMeer MeeKeeDeeW kes ceeceueeW ceW ceeveke foreign branches provision for Standard Assets
DeeeqmleeeW kes efueS heeJeOeeve, mebyeeqvOele efJeosMeer osMeeW ceW ueeiet efJeefveeeceke is made as per the regulatory requirements
prevailing at the respective foreign countries or as
DeeJeMekeleeDeeW kes Devegmeej DeLeJee Iejsuet MeeKeeDeeW kes efueS ueeiet per guidelines applicable to domestic branches,
efoMeeefveoxMeeW kes Devegmeej, FveceW mes pees Yeer ke[s neW, Gmekes Devegmeej whichever is stringent.
nesieer~
(i) Provision for net funded country exposures (Direct/
(Pe) Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej efveJeue efveefOeke osMeer Indirect) is made on a graded scale in accordance
Skemehees]pej kes efueS esCeerye mkesue hej heeJeOeeve efkeee peelee nw~ with the RBI guidelines.
5. DemLeeeer heeJeOeeve: 5) FLOATING PROVISION:

yeQke ceW DemLeeeer heeJeOeeve kee me=peve kejves Deewj Gmekee Gheeesie kejves keer veerefle The bank has a policy for creation and utilisation of
nw~ heleske efJeeere Je<e& kes Deble ceW me=efpele keer peeves Jeeueer DemLeeeer heeJeOeeve floating provisions. The quantum of floating provisions to
keer cee$ee kee efveOee&jCe efkeee peelee nw~ DemLeeeer heeJeOeeve kee Gheeesie veerefle ceW be created is assessed at the end of each financial year.
The floating provisions are utilised only for contingencies
efveOee&efjle kesJeue DemeeOeejCe heefjeqmLeefleeeW kes Debleie&le DeekeeqmcekeleeDeeW kes efueS under extraordinary circumstances specified in the policy
Yeejleere efj]peJe& yeQke keer hetJe& Devegceefle mes DeLeJee efkemeer efvee|o GsMe kes efueS with prior permission of Reserve Bank of India or on being
Yeejleere efj]peJe& yeQke eje oer ieF& efJeMes<e Devegceefle mes ner efkeee peelee nw~ specifically permitted by Reserve Bank of India for specific
purposes.
6. [sefye/esef[ kee[& efjJee[& hJeeFb :
yeQke kes [sefye kee[& OeejkeeW kes mebyebOe ceW efjJee[& hee@Fb kee heeJeOeeve 6) DEBIT/CREDIT CARD REWARD POINTS:
SkeeJesjereue Deekeueve kes DeeOeej efkeee peelee nw Deewj esef[ kee[& hej Provision for reward points in relation to debit cards is
efjJee[& hee@Fb kes efueS heeJeOeeve mebefele yekeeee hee@Fb kes DeeOeej hej efkeee provided for on actuarial estimates and Provision for
Reward Points on Credit cards is made based on the
peelee nw~ accumulated outstanding points.
7. efveJesMe :
7) INVESTMENTS:
ke. mejkeejer heefleYetefleeeW ceW mebJeJenej kees efveheeve leejerKe hej ceevelee oer i. Transactions in Government Securities are
peeleer nw Deewj Deve meYeer efveJesMeeW kees keejesyeej keer leejerKe hej ceevelee recognised on Settlement Date and all other
oer peeleer nw~ Investments are recognised on trade date.
Ke. efveJesMeeW kee JeieeakejCe Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej ii. Investments are categorised under `Held to
`heefjhekeJelee leke Oeeefjle', `keejesyeej kes efueS Oeeefjle' Deewj èfyeeer Maturity, Held for Trading and Available for
nsleg Oeeefjle' esefCeeeW ceW efkeee ieee nw~ Yeejle ceW efkeS ieS efveJesMeeW kes Sale categories as per RBI guidelines. For the
purpose of disclosure of investments in India,
hekeve kes GsMe mes FvnW DeejyeerDeeF& efoMeeefveoxMeeW Deewj yeQkekeejer these are classified, in accordance with RBI
efJeefveeceve DeefOeefveece 1949 kes Devegmeej n JeieeX kes lenle Jeieeake=le guidelines & Banking Regulation Act 1949, under
efkeee peelee nw pewmes ke) mejkeejer heefleYetefleee@b Ke) Deve Devegceesefole six classification viz. a.) Government Securities,
heefleYetefleeeb ie) Mesej, Ie) ef[yeWej Deewj yee@b[, [) Deveg<ebefieeeW Deewj b.) Other Approved Securities, c.) Shares,
meneeke kebheefveeeW ceW efveJesMe Deewj e) Deve ~ Yeejle kes yeenj efveJesMeeW d.) Debentures and Bonds, e.) Investment in
Subsidiaries and Associates and f.) Others. In
kes efueS DeejyeerDeeF& kes efoMeeefveoxMeeW kes Devegmeej FvnW leerve esefCeeeW respect of investments outside India, these are
ceW Jeieeake=le efkeee peelee nw~ pewmes mejkeejer heefleYetefleeeb (mLeeveere classified, in accordance with RBI guidelines,
heeefOekeeefjeeW meefnle), efJeosMe ceW Deveg<ebefieeeb/mebege Gece Deewj Deve under three categories viz. Government Securities
efveJesMe~ (including local authorities), Subsidiaries/Joint
Ventures abroad and Other Investments.
ke) JeieeakejCe kee DeeOeej
(a) Basis of categorisation
efveJesMe kee JeieeakejCe Gmekes Depe&ve kes mecee efkeee peelee nw~
Categorisation of an investment is done at the time
i. heefjhekeJelee leke Oeeefjle of its acquisition.
FmeceW Ssmes efveJesMe nQ efpevnW yeQke heefjhekeJelee leke jKeves kee i) Held to Maturity
Fjeoe jKelee nw~ Deveg<ebefieeeW, mebege GeceeW Deewj meneeke These comprise investments that the Bank
kebheefveeeW ceW efkeS ieS efveJesMe kees Yeer heefjhekeJelee leke Oeeefjle kes intends to hold till maturity. Investments in
lenle Jeieeake=le efkeee peelee nw~ subsidiaries, joint ventures and associates are
also categorised under Held to Maturity.
131
ii. keejesyeej kes efueS Oeeefjle ii) Held for Trading

These comprise investments acquired with the
FmeceW Ssmes efveJesMe nw efpevnW Deuhe efceeeoer cetue/yeepe oj kes intention to trade by taking advantage of short
Gleej-e{eJe kee ueeYe uesles ngS keejesyeej kes Fjeos mes Depe&ve term price/interest rate movements. These are
efkeee peelee nw~ Kejero keer leejerKe mes 90 efoveeW kes Deboj intended to be traded within 90 days from the
Fmekee keejesyeej efkeee peelee nw~ date of purchase.
iii. efyeeer kes efueS GheueyOe iii) Available for Sale

Ssmes efveJesMe efpevekee JeieeakejCe heefjhekeJelee leke Oeeefjle These comprise investments which do not
DeLeJee `keejesyeej kes efueS Oeeefjle' he ceW veneR efkeee nQ, GvnW fall under in Held to Maturity or Held for
Trading classification.
Fme Meer<e& ceW jKee ieee nw~
(b) Acquisition Cost of Investment
Ke) efveJesMe kee DeefOeienCe ueeiele
i) Brokerage, commission, securities transaction
i. FeqkeJeer efveJesMe kes Depe&ve kes efueS Yegieleeve efkeS ieS yeeskejspe, tax etc. paid on acquisition of equity
keceerMeve, heefleYetefle mebJeJenej kej Fleeefo ueeiele ceW Meeefceue investments are included in cost.
nw~ ii) Brokerage, commission, broken period interest
ii. yeeskejspe, keceerMeve, [sy efveJesMe hej Yegieleeve/heehle efkeS ieS paid/ received on debt investments is treated
Kebef[le DeJeefOe kes yeepe kees Deee/Jee kes he ceW ceevee ieee as income/expense and is excluded from cost/
sale consideration.
nw Deewj Fmes ueeiele/efyeeer hej efJeeej kejles mecee Meeefceue veneR
efkeee peelee nw~ iii) Brokerage and Commission received on
subscription of investments is credited to
iii. efveJesMeeW kes DeefYeoeve hej heehle yeeskejspe Deewj keceerMeve kees Profit and Loss Account.
ueeYe Deewj neefve Keeles ceW pecee efkeee peelee nw~ iv) Cost of investments is determined at weighted
iv. efveJesMe keer ueeiele Yeeefjle Deewmele ueeiele heefle eje efveOee&efjle average cost method.
keer peeleer nw~ (c) Method of valuation
ie) cetueebkeve kee lejerkee Investments in India are valued in accordance with
the RBI guidelines and investments held at foreign
Yeejle ceW efveJesMeeW kee cetueebkeve Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW branches are valued at lower of the value as per
kes Devegmeej efkeee peelee nw Deewj efJeosMeer MeeKeeDeeW ceW jKes iees efveJesMeeW the statutory provisions prevailing at the respective
kees mebyebefOele osMe ceW ueeiet meebefJeefOeke heeJeOeeveeW kes Devegmeej cetue DeLeJee foreign countries or as per RBI guidelines issued
mecee-mecee hej Yeejleere efj]peJe& yeQke eje peejer efoMeeefveoxMeeW kes from time to time.
Devegmeej cetue Fve oesveeW ceW pees Yeer kece nes Gmekes Devegmeej efkeee peelee Treasury Bills and Commercial Papers are valued at
nw~ carrying cost.
^s]pejer efyeue Deewj JeeefCeeqpeke he$eeW (meer.heer.) kees keweEjie kee@m hej i) Held to Maturity
cetueebefkele efkeee peelee nw~ a) Investments included in this category are
carried at their acquisition cost, net of
i) heefjhekeJelee leke Oeeefjle: amortisation, if any. The excess of acquisition
1. Fme esCeer kes lenle efveJesMeeW kees Gvekes Depe&ve ueeiele, heefjMeesOeve kes cost, if any, over the face value is amortised
efveJeue, eefo keesF& nes, hej efueee peelee nw~ Debefkele cetue mes DeefOeke over the remaining period to maturity using
Depe&ve ueeiele, eefo keesF& nes, kees melele Depe&ve heefle kee Gheeesie kej constant yield method. Such amortisation of
premium is adjusted against income under the
heefjhekeJelee keer Mes<e yeeer DeJeefOe ceW heefjMeesefOele efkeee ieee nw~ heerefceece head interest on investments.
kee Fme hekeej heefjMeesOeve Deee ceW èfveJesMe hej yeepe' Meer<e& kes lenle
meceeeesefpele keer peeleer nw~ b) Investments in subsidiaries, joint ventures
and associates (both in India and abroad)
2. Deveg<ebefieeeW, mebege GeceeW Deewj meneeke kebheefveeeW (Yeejle Deewj efJeosMe are valued at historical cost except for
oesveeW ceW) ceW efveJesMe hetJe& kes ueeiele kes DeeOeej hej cetueebefkele efkeee investments in Regional Rural Banks, which
peelee nw efmeJeee #es$eere ieeceerCe yeQkeeW ceW efveJesMe kes efpevnW keweEjie kee@m are valued at carrying cost (i.e. book value).
A provision is made for diminution, other than
hej (DeLee&led yener cetue) hej cetueebefkele efkeee peelee nw~ DemLeeeer kees temporary, for each investment individually.
es[kej heleske efveJesMe kes efueS Deueie-Deueie eme kes efueS heeJeOeeve
efkeee peelee nw~ ii) Held for Trading / Available for Sale
i. Investments under these categories are
ii) keejesyeej kes efueS Oeeefjle/efyeeer kes efueS GheueyOe : individually valued at the market price or
1. Fme esCeer kes lenle efveJesMeeW kee cetueebkeve efJeefveeeceke efoMeeefveoxMeeW kes fair value determined as per Regulatory
Devegmeej yeepeej cetue DeLeJee Gefele cetue hej efveOee&efjle efkeee peelee guidelines and only the net depreciation
in each classification for each category is
nw Deewj heleske esCeer kes heleske JeieeakejCe ceW kesJeue efveJeue cetueeme
132
ueieeee peelee nw Deewj efveJeue cetueJe=ef kees Oeeve ceW veneR efueee peelee provided for and net appreciation is ignored.
On provision for depreciation, the book value
nw~ cetueeme kes efueS heeJeOeeve hej yeepeej cetue kees yener ceW Debefkele of the individual securities remains unchanged
kejves kes heeele Skeue heefleYetefleeeW kee yener cetue DeheefjJee|lele jnlee nw~ after marking to market.
2. ``keejesyeej kes efueS Oeeefjle Deewj efyeeer kes efueS GheueyOe ii. For the purpose of valuation of quoted
esefCeeeW ceW kees efkeS ieS efveJesMe kes cetueebkeve kes heeespeve nsleg me@ investments in Held for Trading and
ke SkemeeWpe hej yeepeej oj/YeeJe, Yeejleere heeLeefceke [eruej mebIe Available for Sale categories, the market
(heer[erSDeeF&) /efveOee&efjle Deee cege yeepeej Deewj [sefjJesefJpe mebIe rates / quotes on the Stock Exchanges, the
rates declared by Primary Dealers Association
(SHeDeeF&SceSce[erS) eje Ieesef<ele ojeW kee Gheeesie efkeee peelee nw~ of India (PDAI) / Fixed Income Money Market
efpeve efveJesMe kes efueS Ssmes oj/YeeJe GheueyOe veneR nw Gvekee cetueebkeve and Derivatives Association (FIMMDA) are
Yeejleere efj]peJe& yeQke eje efveOee&efjle ceevekeeW kes Devegmeej efkeee peelee used. Investments for which such rates/quotes
nw pees efvecveevegmeej nw - are not available are valued as per norms laid
down by RBI, which are as under:
mejkeejer/heefleYetefleeeb heefjhekeJelee DeeOeej kes heefleHeue hej Government Securities on Yield to Maturity basis
Other Approved Securities on Yield to Maturity basis
Deve Devegceesefole HeefleYetefleeeb heefjhekeJelee DeeOeej kes heefleHeue hej
Equity Shares, PSU and At break-up value as per the latest
FeqkeJeer Meseme&, heerSmeet Deewj Deeleve legueve he$e (18 cenerveeW mes DeefOeke hegjeveer veneR) kes Trustee shares Balance Sheet (not more than 18 months
veemeer Meseme& Devegmeej yener cetue hej, DeveLee heelf e kebheveer ` 1 old), otherwise ` 1 per company.
DeefOeceeve Meseme& heefjhekeJelee DeeOeej kes heefleHeue hej Preference Shares On Yield to Maturity basis
heerSmeet yee@b[dme heefjhekeJelee DeeOeej kes heefleHeue hej PSU/ Corporate Bonds On Yield to Maturity basis
cetegDeue Heb[ kes etefve Deeleve hegveKe&jero cetue/heleske eespevee kes mebyebOe Units of Mutual Funds At the latest repurchase price/NAV
declared by the Fund in respect of each
ceW Ieesef<ele SveSJeer hej
scheme
Gece hetBpeer efveefOe (JeermeerSHe) 18 cenerveeW mes hegjeveer veneR Ssmes uesKeehejeref#ele Venture Capital Funds Declared NAV or break up NAV as per
efJeeere efJeJejCe kes Devegmeej Ieesef<ele SveSJeer DeLeJee (VCF) audited financials which are not more
yeske Dehe SveSJeer~ eefo SveSJeer/uesKee hejeref#ele than 18 months old. If NAV/audited
efJeeere efJeJejCe 18 cenerveeW mes DeefOeke nsleg financials are not available for more than
GheueyOe veneR nw lees ` 1 heefle JeermeerSHe 18 months then at ` 1/- per VCF.
HeefleYetefle jmeero heefleYeteflekejCe kebheefveeeW eje Iees<eCee kes Devegmeej Security Receipts At NAV as declared by Securitisation
SveSJeer hej Companies
(d) Transfer of Securities between Categories

Ie) heJeieeX kes ceOe heefleYetefleeeW kee Deblej:
The transfer of securities between categories is
DeblejCe kes efove DeefOeienCe ueeiele/yener cetue/yeepeej cetue - FveceW mes carried out at the least of acquisition cost / book
pees Yeer kece nes, Gme hej heJeieeX kes ceOe efkemeer heefleYetefle kee DeblejCe value /market value on the date of transfer. The
efkeee peelee nw~ depreciation, if any, on such transfer is fully provided
for.
*) Devepe&ke efveJesMe (SveheerDeeF&) Deewj Gmekee cetueebkeve: (e) Non performing Investments (NPIs) and valuation
thereof
i. efveJesMeeW kees efve<heeefole Deewj iewj-efve<heeefole ceW Jeieeake=le efkeee
peelee nw pees Iejsuet keeee&ueeeW kes ceeceues ceW DeejyeerDeeF& Deewj 1 Investments are classified as performing and
non-performing, based on the guidelines
efJeosMeer keeee&ueeeW kes ceeceues ceW mebyebefOele efJeefveeecekeeW eje issued by the RBI in case of domestic offices
peejer efoMeeefveoxMeeW hej DeeOeeefjle neslee nw~ and respective regulators in case of foreign
offices.
ii. iewj-efve<heeefole efveJesMeeW kes mebyebOe ceW Deee ceeve veneR nesleer nw
2 In respect of non performing investments,
leLee Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes Devegmeej Ssmeer income is not recognised and provision
heefleYetefleeeW kes cetue ceW eme nsleg heeJeOeeve efkeee peelee nw~ is made for depreciation in value of such
securities as per RBI guidelines.
e) jshees/efjJeme& jshees:
(f) Repo / Reverse Repo
jshees/efjJeme& jshees kes lenle yeseer Deewj Kejeroer ieF& heefleYetefleeeW kee The securities sold and purchased under Repo/
uesKeebkeve mebheee|eke GOeej Deewj GOeej uesves kes mebJeJenej kes he ceW Reverse repo are accounted as Collateralised
efkeee peelee nw~ leLeeefhe meeceeve meerOeer efyeeer/Kejero mebJeJenej kes lending and borrowing transactions. However,
ceeceues ceW heefleYetefleeeW kee DeblejCe efkeee peelee nw Deewj Ssmeer heefleYetefleeeb securities are transferred as in case of normal
jshees/efjJeme& jshees KeeleeW Deewj oglejHee heefJeeqeeW kes heeesie eje nesleer nQ~ outright sale/ purchase transactions and such
movement of securities is reflected using the Repo/
Gheeg&e heefJeeqeeW kees heefjhekeJelee hej efjJeme& efkeee peelee nw~ ueeiele Reverse Repo Accounts and Contra entries. The
leLee jepemJe kee uesKeebkeve pewmee Yeer ceeceuee nes yeepe Jee/Deee kes above entries are reversed on the date of maturity.
133
he ceW efkeee peelee nw~ jshees Keeles ceW Mes<e kees GOeej kes he ceW Jeieeake=le Costs and revenues are accounted as interest
expenditure/income, as the case may be. Balance
efkeee ieee Deewj efjJeme& jshees Keeles ceW Mes<e kees yeQke kes heeme Mes<e leLee in Repo Account is classified as Borrowings and
ceebie Deewj Deuhe metevee hej heefleose kes he ceW Jeieeake=le efkeee peelee nw~ balance in Reverse Repo account is classified as
Balance with Banks and Money at Call & Short
8) JeglheVe ([sefjJesefJe) Notice.
Jele&ceeve ceW yeQke Hee@jskeme Jeeeoe mebefJeoe, yeepe oj SJeb kejWmeer [sefjJesefJe kee
keee& osKelee nw~ yeQke eje efkeee peeves Jeeuee yeepe oj [sefjJesefJe heee yeepe 8) DERIVATIVE
oj mJewhe, efJeosMeer cege yeepe oj mJewhe, Jeeeoe oj kejej leLee yeepe oj Heetej The Bank presently deals Forex Forward Contracts in
interest rate and currency derivatives. The interest rate
yeQke eje efkees pee jns cege [sefjJesefJe efJekeuhe nQ - kejvmeer mJewhe leLee kejvmeer derivatives dealt with by the Bank are Rupee Interest Rate
Heetej~ Yeejleere efj]peJe& yeQke kes efoMee-efveoxMeevegmeej, [sefjJesefJe kees efvecveevegmeej Swaps, Foreign Currency Interest Rate Swaps, Forward
cetueebefkele efkeee peelee nw : Rate Agreements and Interest Rate Futures. Currency
Derivatives dealt with by the Bank are Options, Currency
ke) nspe/vee@ve nspe (ceekex ceseEkeie) mebJeJenej Deueie-Deueie mes efjkee[& efkeS Swaps and Currency Futures. Based on RBI guidelines,
peeles nQ~ Derivatives are valued as under:
Ke) nsef]peie [sefjJesefJe hej Deee/Jee Gheee DeeOeej hej uesKeebefkele nesleer nw~ (a) The hedge/non hedge (market making) transactions
are recorded separately.
ie) Hee@jskeme Hee@jJe[& mebefJeoeDeeW kees yeepeej cetue hej Debefkele efkeee peelee
nw Deewj heefjCeecele ueeYe SJeb neefve kees ueeYe SJeb neefve Keeles ceW yeleeee (b) Income/expenditure on hedging derivatives are
accounted on accrual basis.
peelee nw~
(c) Forex forward contracts are Marked to market and
Ie) Jeeheej GsMe mes efJeefvecee Jeeheej [sefjJesefJe kes DeueeJee yeepe oj the resultant gains and losses are recognized in the
[sefjJesefJe Deewj cege [sefjJesefJe kees yeepeej cetue hej (SceerSce) efkeee Profit and Loss Account.
peelee nw Deewj heefjCeecele neefve, eefo keesF& nes lees Gmekees ueeYe SJeb neefve (d) Interest Rate Derivatives and currency derivatives
ceW yeleeee peelee nw~ ueeYe, eefo keesF& nes lees Gme hej Oeeve veneR efoee other than exchange traded derivatives for trading
peelee nw~ purpose are marked to market and the resulting
losses, if any , are recognised in the Profit & Loss
*) Jeeheej GsMe mes heefJe efJeefvecee Jeeheej [sefjJesefJe kee efJeefvecee eje account. Net Profit if any, is ignored.
heoe ojeW kes DeeOeej hej heeefuele ceekex ojeW hej cetueebkeve efkeee (e) Exchange Traded Derivatives entered into for
peelee nw leLee Fmekes heefjCeecemJehe ueeYe Deewj neefve kees ueeYe-neefve trading purposes are valued at prevailing market
Keeles ceW efveOee&efjle efkeee peelee nw~ rates based on rates given by the Exchange and
the resultant gains and losses are recognized in the
e) ^seE[ie mJewhe kes efvejmleerkejCe mes ueeYe/neefveeeW kees efvejmleerkejCe efleefLe Profit and Loss Account.
ceW Deee/Jee kes he ceW efjkee[& efkeee peelee nw~ mJewhe kes efvejmleerkejCe
(f) Gains/ losses on termination of the trading swaps
hej efkemeer Yeer ueeYe/neefve kee mLeieve mJewhe keer Mes<e DevegyebefOele kece are recorded on the termination date as income/
DeJeefOe DeLeJee [sefpeivess[ DeeeqmleeeB/oseleeDeeW keer yekeeee DeJeefOe mes expenditure. Any gain/loss on termination of hedging
mebye efkeee peelee nw~ swaps are deferred and recognised over the shorter
of the remaining contractual life of the swap or the
) efJekeuhe mebefJeoe keer heefjhekeJelee DeJeefOe hej efJekeuhe Meguke/heerefceece kee remaining life of the designated assets/liabilities.
heefjMeesOeve efkeee peelee nw~
(g) Option fees/premium is amortised over the tenor of
the option contract.
9. Deeue Deeeqmleeeb:
ke. hegvecet&ueebefkele DeeeqmleeeW kes ceeceueeW kes Deefleefje efpevnW hegvecet&ueve jkece 9) FIXED ASSETS:
hej ner yeleeee peelee nw, Deeue DeeeqmleeeW kees hetJe& kes ueeiele kes DeeOeej (a) Fixed assets are stated at historic cost, except in
hej yeleeee nw~ hegvecet&ueebkeve mes Je=ef kees hegvecet&ueebkeve Deejef#eefle pecee the case of assets which have been revalued, which
efkeee peelee ieee nw~ is stated at revalued amount. The appreciation on
revaluation is credited to Revaluation Reserve.
Ke. ueeiele ceW Meeefceue nw Kejero keer ueeiele leLee Deeeqmle kes Gheeesie kes (b) Cost includes cost of purchase and all expenditure
henues peien keer leweejer mebmLeehevee ueeiele, JeeJemeeefeke Meguke Fleeefo such as site preparation, installation costs,
pewmes efkeS ieS meYeer Jee Meeefceue nw~ Gheeesie efkeS pee jns DeeeqmleeeW professional fees etc. incurred on the asset before
hej efkeS ieS GejJeleea Jee kees kesJeue leYeer hetbpeerke=le efkeee peeSiee it is put to use or capable of put to use. Subsequent
peye Ssmes DeeeqmleeeW mes DeLeJee Gvekeer keeee&lceke #ecelee mes YeefJe<e ceW expenditure incurred on assets put to use is
capitalised only when it increases the future benefits
ueeYe ceW Je=ef nesleer nw~ from such assets or their functioning capability.
ie. heefjmej keer ueeiele ceW mJeeefcelJe SJeb heeOeejer Yetefce keer ueeiele oesveeW (c) Cost of premises includes cost of land, both freehold
Meeefceue nQ~ and leasehold.
10. Deeue DeeeqmleeeW hej cetueeme : 10) DEPRECIATION ON FIXED ASSETS:

a) Depreciation on assets is charged on the Straight
ke. DeeeqmleeeW hej cetueeme meerOeer jsKee heefle mes Deekeefuele Gheeesieer peerJeve Line Method at the rates determined by the Bank
134
kes DeeOeej hej yeQke eje efveOee&efjle ojeW hej cetueeefmele yener cetue on the basis of estimated useful life of respective
assets except in respect of computers & computer
hej heYeeefjle efkeee ieee nw, kechetjeW SJeb kechetjeW mee@HeJesej kees software not forming integral part of hardware,
es[kej pees ne[&Jesej kee DeefYeVe Debie veneR nw~ kechetjeW hej Yeejleere where it is calculated on the Straight Line Method,
efj]peJe& yeQke eje efveOee&efjle oj mes meerOeer jsKee heefle mes cetueeme at the rates prescribed by RBI.
ueieeee peelee nw~ b) In respect of additions/sale, depreciation is provided
Ke. Kejero/efyeeer kes mebyebOe ceW cetue eme kees Je<e& kes oewjeve efpeleves efoveeW kes on proportionate basis (except in respect of
efueS Deeeqmle kee heeesie efkeee ieee, Gmekes Deevegheeefleke DeeOeej hej efkeee computers & computer software not forming integral
part of hardware, where it is fully depreciated in
peelee nw~ (kebhetj mee@HeJesej kees es[ kej pees ne[&Jesej kee DeefYeVe Debie the year of acquisition) for the number of days the
veneR nw, peneB Kejeroer kes Je<e& ceW Gmekee hetCe& eme neslee nw~) assets have been put to use during the year.
ie. DeeeqmleeeW kes hegvecet&ueebefkele DebMe hej cetueeme kees hegvecet&ueebefkele c) Depreciation on the revalued portion of assets is
Deejef#eefle kes efJe meceeeesefpele efkeee peelee nw~ adjusted against the Revaluation Reserve.
Ie. heeOeeefjle Yetefce hej heoe heerefceece, hes keer DeJeefOe ceW heefjMeesefOele keer d) Premium on leasehold properties is amortised over
peeleer nw~ the period of lease.
e) Where the cost of land and building cannot be
*. pene@b Yetefce Deewj YeJeve keer ueeiele Deueie-Deueie veneR Deekeefuele keer pee separately ascertained, depreciation is provided
mekeleer nw, mebhetCe& ueeiele hej cetueeme kee heeJeOeeve, YeJeve hej ueeiet oj on the composite cost, at the rate applicable to
hej efkeee peelee nw~ buildings.
e. Yeejle kes yeenj Deeue DeeeqmleeeW hej cetueeme meerOeer jsKee heefle hej f) Depreciation on fixed assets outside India is
DeeOeeefjle neslee nw, Gve mLeeveeW kees es[kej peneB efJeefveeeceke keer provided based on Straight Line Method, except
DeeJeMekeleeDeeW/DeLeJee mebyebefOele osMeeW/Gece ceW heeefuele heefleeeW kes at the centres where the rates/Methods have been
prescribed by the local statutory authorities.
Devegmeej heeJeOeeve efkeee ieee nw~
g) Depreciation on assets is provided at the following
. efvecveefueefKele ojeW kes Devegmeej Deeeqmle hej cetue eme efkeee peelee nw: rates:
Estimated
yeQke kes eje
Sr. Rate of Depre- useful life as
cetueeme efveOee&efjle Particulars
ke.meb. efJeJejCe No. ciation determined by
keer oj Gheeesieer peerJeve the Bank
kee Deekeueve 1. Premises 1.58% 60 Years
1. heefjmej 1.58% 60 Je<e& 2. Other Fixed Assets:-
2. Deve Deeue Deeeqmleeeb: a. Furniture, Fixtures, Electrical 9.50% 10 Years
fittings and Equipments
ke) Heveeaej, efHekemeej, Fueseqke^keue 9.50% 10 Je<e&
b. Electrical Fitting and 9.50% 10 Years
efHeeEie SJeb GhekejCe Equipments
Ke) Fueseqke^keue efHeeEie SJeb GhekejCe 9.50% 10 Je<e& c. Air-conditioning plants, etc. 6.33% 15 Years
ie) Sej kebef[MeeEveie hueeb Fleeefo SJeb 6.33% 15 Je<e& and business machines.
keejesyeej ceMeerveW d. Motor cars, Vans & Motor 11.88% 8 Years
11.88% cycles
Ie) ceesj keej, Jewve SJeb ceesj 8 Je<e&
e. Cycle 20.00% 5 Years
meeFefkeueW
20.00% f. Computers and Computer 33.33% 3 Years
*) meeFefkeue 5 Je<e&
Software forming integral part
e) kechetj leLee kebchetj meeHeJeesj 33.33% 3 Je<e& of hardware.
pees ne[&Jesej keeDebieYetle Yeeie nw~ g. Computer Software, not 100% in
) kebchetj meeHeJeesj pees ne[&Jesej Kejeroer kes Je<e& ceW forming integral part of the year of
hardware acquisition
kee DebieYetle Yeeie veneR nw~ 100.00
h) 5% residual value has been kept for all the assets
pe. 5 Je<e& mes kece Deekeefuele Gheeesieer peerJeve Jeeues DeeeqmleeeW kees es[kej meYeer except for the assets with estimated useful life of
DeeeqmleDeeW kes efueS 5% DeJeefMe cetue jKee ieee nw (eLee kechetj, kechetj 3 Years or 5 Years (eg. Computers, Computer
mee@HeJesej leLee meeFkeue), peneB Deeeqmle keer hetjer ueeiele Gheeesieer peerJeve kes Software and Cycles), where the entire cost of the
Thej heefjMeesefOele nw~ assets is amortised over the useful life.
11. efJeosMeer cege efJeefvecee mes mebye mebJeJenej : 11) TRANSACTIONS INVOLVING FOREIGN EXCHANGE:
efJeosMeer cege mes mebyebefOele mebJeJenejeW kee uesKeebkeve DeejyeerDeeF& kes Jele&ceeve Transactions involving foreign exchange are accounted
efoMeeefveoxMeeW kes meeLe heefle uesKeeceeveke (SSme)11, `èfJeosMeer efJeefvecee ojeW ceW for in accordance with AS 11, The Effect of Changes in
Foreign Exchange Rates read with extant RBI guidelines:
heefjJele&ve kee heYeeJe'' kes Deveghe efkeee ieee nw:
135
ke) meceekeefuele efJeosMeer heefjeeueveeW kes mebyebOe ceW mheerkejCe: Yeejleere a) Translation in respect of Integral Foreign operations:
Foreign currency transactions of Indian branches
MeeKeeDeeW kes efJeosMeer cege ceW mebJeJenejeW kee JeieeakejCe meceekeefuele have been classified as integral foreign operations
efJeosMeer heefjeeueve kes he ceW efkeee ieee nw Deewj Ssmes heefjeeueve kes and foreign currency transactions of such operations
efJeosMeer cege ceW mebJeJenejeW kees efvecveevegmeej mhe efkeee ieee nw: are translated as under:
i. efJeosMeer cege ceW mebJeJenejeW kees efjheese\ie cege ceW DeejbefYeke i) Foreign currency transactions are recorded on
ceevelee hej efjkee[& efkeee peelee nw pees kee@iepeseqvmeme/jeej kes initial recognition in the reporting currency by
applying to the foreign currency amount the
he= ceW heoe|Mele meehleeefnke Deewmele keueeseEpeie oj hej efjheese\ie exchange rate between the reporting currency
cege Deewj efJeosMeer cege kes yeere efJeefvecee oj kees efJeosMeer cege and the foreign currency on the daily closing
jkece hej ueieeee peelee nw~ rate as available from Cogencis/ Reuters
page.
ii. efJeosMeer cege ceewefke ceoW Yeejleere efJeosMeer cege [eruej mebIe
ii) Foreign currency monetary items are
(SHeF&[erSDeeF&) kes keueeseEpeie mhee@ ojeW kee heeesie kej efjhees& reported using the Foreign Exchange Dealers
keer peeleer nw~ Association of India (FEDAI) closing spot
rates.
iii. efJeosMeer cege iewj-ceewefke ceoW pees hetJe& kes ueeiele kes Devegmeej
keer peeleer nw Gmes mebJeJenej keer leejerKe ceW efJeefvecee oj kee iii) Foreign currency non-monetary items, which
are carried in terms of historical cost, are
heeesie kejles ngS efjhees& keer peeleer nQ~ reported using the exchange rate at the date
iv. efJeosMeer cege ceW jKes ieS Deekeeqmceke oseleeDeeW kees of the transaction.
SHeF&[erSDeeF& kes keueeseEpeie mhee@ ojeW kee heeesie kej efjhees& iv) Contingent liabilities denominated in foreign
keer peeleer nw~ currency are reported using the FEDAI closing
spot rates.
v. yekeeee efJeosMeer cege mhee@ Deewj keejesyeej kes efueS Oeeefjle v) Outstanding foreign exchange spot and
Jeeeoe mebefJeoe kee efveOee&efjle heefjhekeJelee kes efueS SHeF&[erSDeeF& forward contracts held for trading are revalued
eje DeefOemetefele efJeefvecee ojeW hej hegvecet&ueebkeve efkeee peelee nw at the exchange rates notified by FEDAI for
Deewj heefjCeecele: ueeYe DeLeJee neefve kees ueeYe Deewj neefve Keeles specified maturities, and the resulting profit
or loss is recognised in the Profit and Loss
ceW ceevelee oer peeleer nw~ account.
vi. SHeF&[erSDeeF& eje oer ieF& metevee kes Devegmeej yekeeee vi) Outstanding Foreign exchange forward
efJeosMeer cege Jeeeoe mebefJeoe efpeve hej keejesyeej veneR efkeee contracts which are not intended for trading
peeSiee,Gvekee keueeseEpeie mhee@ oj hej cetueebkeve efkeee peelee are valued at the closing spot rate as advised
by FEDAI. The premium or discount arising
nw~ Ssmes Jeeeoe efJeefvecee mebefJeoe kes DeejbYe ceW GlheVe heerefceece at the inception of such a forward exchange
DeLeJee yes kees mebefJeoe kes peerJevekeeue ceW Jee DeLeJee Deee contract is amortised as expense or income
hej heefjMeesefOele keer peeSieer~ over the life of the contract.
vii. ceewefke ceoeW kes efveheeve ceW DeejbYe ceW efjkee[& efkeS ieS ojeW vii) Exchange differences arising on the
settlement of monetary items at rates different
mes efYeVe ojeW kes efueS GlheVe efJeefvecee Deblej kees Gme DeJeefOe from those at which they were initially
kes efueS Deee kes he ceW DeLeJee Jee kes he ceW ceevee peeSiee recorded are recognised as income or as
efpeme mecee en GlheVe ngF&~ expense in the period in which they arise.
viii. cege Jeeoe yeepeej ceW Kegueer eqmLeefle kes efJeefvecee oj ceW heefjJele&ve viii) Gains/Losses on account of changes in
exchange rates of open position in currency
kes keejCe heeeqhle/neefve kee efveheeve owefveke DeeOeej hej efJeefvecee futures trades are settled with the exchange
meceeMeesOeve ie=n ceW efkeee peelee nw Deewj Ssmeer heeeqhle/neefve kees clearing house on daily basis and such gains/
ueeYe SJeb neefve Keeles ceW ceeve efkeee peelee nw~ losses are recognised in the Profit and Loss
account.
Ke) meceekeueve jefnle efJeosMeer heefjeeueveeW kes mebyebOe ceW mheerkejCe: efJeosMeer
b) Translation in respect of Non-Integral Foreign
MeeKeeDeeW kes efJeosMeer cege ceW mebJeJenej kees Deebleefjke efJeosMeer operations: Transactions and balances of foreign
heefjeeueveeW kes he ceW Jeieeake=le efkeee peelee nw Deewj Gvekes efJeeere branches are classified as non-integral foreign
efJeJejCehe$eeW kees efvecveevegmeej mhe efkeee peelee nw : operations and their financial statements are
translated as follows:
i. DeeeqmleeeW SJeb oseleeDeeW (ceewefke Deewj iewj-ceewefke kes meeLe
meeLe Deekeeqmceke oseleeDeeW) kees Je<e& keer meceeeqhle hej Yeejleere i) Assets and Liabilities (monetary and non-
monetary as well as contingent liabilities)
efJeosMeer cege [eruej mebIe (SHeF&[erSDeeF&) eje DeefOemetefele are translated at the closing rates notified by
keueeseEpeie ojeW kes DeeOeej hej mhe efkeee peelee nw~ FEDAI.
ii. Deee Deewj JeeeW kees mebyebefOele efleceener keer meceeeqhle hej ii) Income and expenses are translated at the
SHeF&[erSDeeF& eje metefele efleceener Deewmeleve keueeseEpeie oj hej quarterly average closing rates notified by
mhe efkeee peelee nw~ FEDAI.
136
iii. meYeer heefjCeeceer efJeefvecee DeblejeW kees mebyebefOele efJeosMeer MeeKeeDeeW iii) All resulting exchange differences are
accumulated in a separate account Foreign
ceW efveJeue efveJesMeeW kes efveheeve leke Ske Deueie Keeles - Currency Translation Reserve till the disposal
`'efJeosMeer cege mheerkejCe efjpeJe&'' ceW mebefele efkeee peelee nw~ of the net investments by the bank in the
respective foreign branches.
iv. efJeosMeer keeee&ueeeW kes efJeosMeer cege ceW Deeeqmleeeb Deewj oseleeSb
(efJeosMeer keeee&ueeeW kes mLeeveere cege kees es[kej) kees Gme iv) The Assets and Liabilities of foreign offices
in foreign currency (other than local currency
osMe ceW ueeiet mhee@ ojeW kee heeesie kejles ngS mLeeveere cege ceW of the foreign offices) are translated into local
Deebkee peelee nw~ currency using spot rates applicable to that
country.
12. kece&eejer ueeYe : 12) EMPLOYEE BENEFITS:

ke. DeuheeJeefOe kece&eejer ueeYe : i. Short Term Employee Benefit:
DeuheeJeefOe kece&eejer ueeYeeW keer Deveef[mkeeGvs[ jkece pewmes cesef[keue The undiscounted amount of short-term employee
ueeYe Deeefo kee Yegieleeve kece&eejer eje heoeve keer ieF& mesJeeDeeW kes benefits, such as medical benefits etc. which are
expected to be paid in exchange for the services
efJeefvecee ceW efkeee peelee nw~ Fmes kece&eejer eje oer pee jner mesJee keer rendered by employees are recognised during the
DeJeefOe kes oewjeve ner ceevelee oer peeSieer~ period when the employee renders the service.
ii. Post Employment Benefit:

Ke. efveeespeve kes heeele ueeYe :
A. Defined Benefit Plan
ke. heefjefveeqele ueeYe eespevee:-
a) Gratuity
i) Gheoeve (ieweger) The Bank provides gratuity to all
yeQke meYeer hee$e kece&eeefjeeW kees ieweger heoeve kejlee eligible employees. The benefit is
nw~ en ueeYe efveefnle kece&eeefjeeW kees mesJeeefveJe=efe in the form of lump sum payments to
hej, efveeespeve kes oewjeve ce=leg hej, DeLeJee efveeespeve vested employees on retirement, on
death while in employment, or on
keer meceeeqhle hej Ske cegMle Yegieleeve kes he ceW oer termination of employment, for an
peeleer nw~ en jeefMe heleske hetCe& efkeS ieS mesJee amount equivalent to 15 days basic
Je<e& kes efueS ose 15 efoveeW kes yesefmeke Jesleve kes salary payable for each completed
mecelegue nw pees Gheoeve meboee DeefOeefveece 1972 year of service, subject to a maximum
DeLeJee yeerDeesDeeF& (kece&eejer) Gheoeve efJeefveece ceW prescribed as per The Payment of
Gratuity Act 1972 or BOI (Employee)
efveOee&efjle DeefOekelece jeefMe ceW pees Yeer DeefOeke nes Gratuity Regulation whichever is
kes DeOeerve nw~ heebe Je<eeX keer mesJee hetCe& nesves hej higher. Vesting occurs upon completion
Jesemie neslee nw~ yeQke efveefOe ceW DeeJeefOeke DebMeoeve of five years of service. The Bank
kejlee nw efpemekee heyebOeve ^m eje efkeee peelee nw makes periodic contributions to a fund
pees Jeee|<eke he ceW Ske mJeleb$e yeee SskeeJesjereue administered by trustees based on an
independent external actuarial valuation
cetueebkeve hej DeeOeeefjle nw~ carried out annually.
ii) heWMeve b) Pension
yeQke meYeer hee$e kece&eeefjeeW kees heWMeve oslee nw~ The Bank provides pension to all
efveele kes Devegmeej en ueeYe ceeefmeke Yegieleeve eligible employees. The benefit is
kes he ceW neslee nw Deewj efveefnle kece&eeefjeeW kees in the form of monthly payments as
mesJeeefveJe=efe hej, efveeespeve kes oewjeve ce=leg hej, per rules and payments to vested
employees on retirement, on death
DeLeJee efveeespeve keer meceeeqhle hej Yegieleeve efkeee while in employment, or on termination
peelee nw~efveeceeW kes Devegmeej Jesemie efJeefYeVe mlejeW of employment. Vesting occurs at
hej nesleer nw~ yeerDeesDeeF& (kece&eejer) heWMeve efJeefveeceve different stages as per rules. The Bank
kes Devegmeej yeQke heWMeve efveefOe ceW Jesleve kee 10% makes monthly contribution to the
ceeefmeke DebMeoeve kejlee nw~ heWMeve keer oselee pension fund at 10% of pay in terms of
BOI (Employees) Pension regulations.
mJeleb$e SskeeJesjereue cetueebkeve hej DeeOeeefjle nw pees The pension liability is reckoned based
Jeee|<eke he ceW keer peeleer nw Deewj heWMeve efJeefveeceve on an independent actuarial valuation
kes lenle Yegieleeve kes ueeYeeW kees megjef#ele jKeves kes carried out annually and Bank makes
efueS DeeJeMekelee he[ves hej efveefOe ceW yeQke eje Ssmes such additional contributions periodically
Deefleefje DebMeoeve efkeS peeles nQ~ to the Fund as may be required to
secure payment of the benefits under
the pension regulations.
137
Ke. heefjefveeqele DebMeoeve eespevee : B. Defined Contribution Plan:
i) YeefJe<e efveefOe: a. Provident Fund

The Bank operates a Provident Fund
yeQke Ske YeefJe<e efveefOe eespevee eueeleer nw~ meYeer hee$e scheme. All eligible employees are
kece&eeefjeeW kees yeQke kes YeefJe<e efveefOe eespevee kes entitled to receive benefits under
lenle ueeYe heeves kee nke nw~ yeQke Ske efveOee&efjle oj the Banks Provident Fund scheme.
The Bank contributes monthly at a
(Jele&ceeve ceW kece&eejer kes yesefmeke Jesleve kes 10% kes determined rate (currently 10% of
meeLe hee$e Yees) hej ceeefmeke DebMeoeve kejleer nw~ en employees basic pay plus eligible
DebMeoeve Fme GsMe mes mLeeefhele veeme kees hesef<ele efkeee allowance). These contributions are
remitted to a trust established for this
peelee nw Deewj Fmes ueeYe leLee neefve Keeles ceW heYeeefjle purpose and are charged to Profit and
efkeee peelee nw Deewj Fmes ueeYe leLee neefve Keeles ceW Loss Account. The bank recognises
heYeeefjle efkeee peelee nw~ yeQke Ssmes Jeee|<eke DebMeoeveeW such annual contributions as an
kees Gme mebyebefOele Je<e& kes Jee kes he ceW ceevelee oslee expense in the year to which it relates.
nw~ b. Pension
All Employees of the bank, who
Ke.
heWMeve have joined from 1st April, 2010 are
efoveebke 01 Dehewue, 2010 mes yeQke ceW Yeleea ngS meYeer eligible for contributory pension. Such
employees contribute monthly at a
kece&eejer DebMeoeeer heWMeve kes hee$e nQ~ Ssmes kece&eejer predetermined rate to the pension
heWMeve eespevee ceW hetJe& efveOee&efjle oj hej ceeefmeke DebMeoeve scheme. The bank also contributes
kejles nQ~ Ge heWMeve eespevee ceW yeQke Yeer hetJe& efveOee&efjle monthly at a predetermined rate to the
oj hej ceeefmeke DebMeoeve kejlee nw~ yeQke Ssmeer eespevee said pension scheme. Bank recognises
its contribution to such scheme as
ceW ngS Jee kees mebyebefOele Je<e& kes Jee kes he ceW expenses in the year to which it
ceevelee oslee nw~ en DebMeoeve jeêre heWMeve efmemce relates. The contributions are remitted
veeme kees hesef<ele efkeee peelee nw~ yeQke kee oeefelJe Ssmes to National Pension System Trust. The
obligation of bank is limited to such
hetJe& efveOee&efjle DebMeoeve leke meerefcele nw~ predetermined contribution.
ke. Deve oerIe&keeefueke kece&eejer ueeYe c. Other Long term Employee Benefit:
i) ger vekeoerkejCe ueeYe pees heefjYeeef<ele ueeYe i. Leave encashment benefit, which
oeefelJe nw, SSme 15 - kece&eejer ueeYe kes is a defined benefit obligation, is
provided for on the basis of an
Deveghe SskeeJesjereue cetueebkeve kes DeeOeej actuarial valuation in accordance
hej GheueyOe kejJeeee peelee nw~ with AS 15 - Employee Benefits.
ii) Deve kece&eejer ueeYe pewmes ger efkejeee ii. Other employee benefits such
as Leave Fare Concession,
efjeeele, ceeFuemesve SJee[&, hegvemLee&hevee Milestone award, resettlement
ueeYe, Deekeeqmceke ueeYe Fleeefo heefjefveeqele benefits, sick leave
ueeYe oeefelJe nw pees SSme 15 - kece&eejer etc. which are defined benefit
obligations are provided for on
ueeYe kes Deveghe SskeeJesjereue cetueebkeve kes the basis of an actuarial valuation
DeeOeej hej GheueyOe kejJeeee peelee nw~ in accordance with AS 15 -
Employee Benefits.
iii) efJeosMeer MeeKeeDeeW, keeee&ueeeW SJeb meneeke
iii. In respect of overseas branches,
kebheefveeeW kes ceeceueeW ceW heefleefveegefeeeW kees offices and subsidiaries, the
es[kej Deve kece&eeefjeeW kes mebyebOe ceW ueeYeeW benefits in respect of employees
keer ieCevee mebyebefOele osMeeW ceW efJeeceeve keevetve other than those on deputation
are valued and accounted for
kes DeeOeej hej keer peeleer nw~ as per laws prevailing in the
respective territories.
13. heefle Mesej Depe&ve : 13) EARNINGS PER SHARE:
SSme 20 `'Depe&ve heefle Mesej'' kes Devegmeej heefle FeqkeJeer Mesej yesefmeke SJeb a) Basic and Diluted earnings per equity share are
[eeuets[ Depe&ve keer efjhees& keer peeleer nw~ heefle FeqkeJeer Mesej cetue Depe&ve keer reported in accordance with AS 20 Earnings
kej heeeled efveJeue ueeYe kees Gme DeJeefOe kes oewjeve yekeeee FeqkeJeer Mesej keer per share. Basic earnings per equity share
are computed by dividing net profit after tax by
Yeeefjle Deewmele mebKee mes Yeeie kej ieCevee keer peeleer nw~ the weighted average number of equity shares
outstanding during the period.
138
heefle FeqkeJeer Mesej [eeuets[ Deee keer FeqkeJeer MesejeW keer Yeeefjle b) Diluted earnings per equity share are computed
using the weighted average number of equity shares
Deewmele mebKee SJeb DeJeefOe kes oewjeve yekeeee lejue mebYeeJe FeqkeJeer and dilutive potential equity shares outstanding at
MesejeW kees Gheeesie ceW ueskej ieCevee keer peeleer nw~ the end of the period.
14. Deee hej kej : 14) TAXES ON INCOME:
ke) SSme-22 ``Deee hej kejeW kes efueS uesKeebkeve kes Devegmeej Deeekej a) Income Tax comprises the current tax provision and
ceW Je<e& kes oewjeve Jele&ceeve kej heeJeOeeve Deewj DeeeqmleeeW ee oseleeDeeW net change in deferred tax assets or liabilities during
hej DeemLeefiele kej ceW efveJeue heefjJele&ve Meeefceue nw~ Jele&ceeve kejeW kee the year, in accordance with AS 22 Accounting for
efveOee&jCe uesKeebkeve ceeveke 22 leLee Yeejle ceW ueeiet kej keevetveeW kes Taxes on Income. Current taxes are determined
in accordance with the provisions of Accounting
Devegmeej efkeee peelee nw~ FmeceW efJeosMeer keeee&ueeeW hej kejeW kees Oeeve Standard 22 and tax laws prevailing in India after
ceW jKee peelee nw pees mebyebefOele DeefOekeej #es$e kes keevetveeW hej DeeOeeefjle taking into account taxes of foreign offices, which
nw~ DeemLeefiele kej meceeeespeve ceW DeJeefOe kes oewjeve DeemLeefiele kej are based on the tax laws of respective jurisdiction.
DeeeqmleeeW Deewj oseleeDeeW ceW heefjJele&ve Meeefceue nesles nQ~ Deferred tax adjustments comprise of changes in the
deferred tax assets or liabilities during the period.
Ke) Deee leLee Jee keer ceoeW kes mebyebOe ceW meeJeOeeveer jKeles ngS DeemLeefiele b) Deferred Tax is recognised subject to consideration of
kej efveOee&efjle efkees peeles nQ pees Ske efJeMes<e mecee Deeles nQ leLee Ske ee prudence in respect of items of income and expenses
Ske mes DeefOeke Deeieeceer Je<eeX ceW Jeeheme efkees peeves eesie nQ~ those arise at one point of time and are capable of
reversal in one or more subsequent years.
ie) DeemLeefiele kej DeeeqmleeeW Deewj oseleeDeeW kee heefjieCeve legueve he$e keer
leejerKe hej kej keer oj leLee kej keevetveeW kee heeesie kej efkeee peelee c) Deferred tax assets and liabilities are measured
using the tax rates and tax laws that have been
nw, efpemes efJeefOeke he mes ueeiet efkeee ieee nw~ enacted or substantively enacted by the balance
Ie) heyebOeve kes efveCe&e kes Devegmeej eefo Gieener efveeqele nw lees heleske efjheese\ie sheet date.
leejerKe kees DeemLeefiele kej Deeeqmleee@b efveOee&efjle SJeb hegvecet&ueebefkele keer d) Deferred tax assets are recognised and reassessed
peeleer nw~ DeveJeMeesef<ele cetueeme leLee kej neefve kees Deeies ues peeves hej at each reporting date, based upon managements
judgement as to whether realisation is considered
DeemLeefiele kej Deeeqmle kees leye ner efveOee&efjle efkeee peelee nw peye Fme reasonably certain. Deferred tax assets are
yeele kes esme Deewj efveeqele heceeCe neW efke YeefJe<e kes kej eesie Deee kes recognised on carry forward of unabsorbed
efJe Deeeqmle keer Gieener keer pee mekeleer nw~ depreciation and tax losses, only if there is virtual
certainty that such deferred tax assets can be
realised against future profits.
15. DeeeqmleeeW kee eme
15) IMPAIRMENT OF ASSETS:
eqmLej DeeeqmleeeW (hegvecet&equele DeeeqmleeeW meefnle) hej eefmele neefve eefo keesF& nes,
Impairment losses, if any on Fixed Assets (including
lees SSme 28 DeeeqmleeeW kee eme kes Deveghe ueeYe Deewj neefve Keeles ceW revalued assets) are recognised and charged to Profit and
heYeeefjle keer peeleer nw~ leLeeefhe hegvecet&equele Deeeqmle hej eefmele neefve kees meerOes Loss account in accordance with AS 28 Impairment of
Deeeqmle kes efueS efkemeer hegvecet&ueve DeefOeMes<e hej ceevelee Gme no leke nw peneb Assets. However, an impairment loss on revalued assets
leke Ske ner Deeeqmle kes hegvecet&ueve DeefOeMes<e ceW jKeer ieeer jkece eefmele neefve mes is recognised directly against any revaluation surplus for
DeefOeke ve nes~ the asset to the extent that the impairment loss does not
exceed the amount held in the revaluation surplus for that
same asset.
16. heeJeOeeve, Deekeeqmceke oseleeSb SJeb / Deekeeqmceke Deeeqmleeeb :
SSme 29 ``heeJeOeeve, Deekeeqmceke oseleeSb SJeb Deekeeqmceke Deeeqmleeeb'' kes 16) PROVISIONS, CONTINGENT LIABLITIES AND /
Devegmeej yeQke heeJeOeeveeW kees leYeer ceevelee oslee nw peye efheueer IeveeDeeW kes CONTINGENT ASSETS:
heefjCeecemJehe Jele&ceeve hej keesF& oeefelJe nes Deewj en mebYeeJe nw efke Deee|Leke As per AS 29 Provisions, Contingent Liabilities and
ueeYeeW kees meceeefJe kejles ngS mebmeeOeveeW kee yeefnie&ceveeW keer oeefelJeeW kees efveheeve Contingent Assets, the Bank recognises provisions only
when it has a present obligation as a result of a past event
kejves kes efueS DeeJeMekelee he[sieer Deewj peye oeefelJe keer jeefMe kee efJeemeveere and it is probable that an outflow of resources embodying
Devegceeve efkeee pee mekelee nes~ economic benefits will be required to settle the obligation
and when a reliable estimate of the amount of the
peye leke efke Deee|Leke ueeYeeW kees meceeefJe kejles ngS mebmeeOeveeW kes yeefnie&ceve keer obligation can be made.
mebYeeJevee kece ve nes, Deekeeqmceke oseleeDeeW kee hekeve efkeee peelee nw~ Contingent liability is disclosed unless the possibility of
an outflow of resources embodying economic benefit is
efJeeere efJeJejefCeeeW ceW Deekeeqmceke DeeeqmleeeW kees ceeve veneR efkeee peelee nw remote.
keeeWefke Fmekes heefjCeecemJehe Ssmee Deee efveOee&jCe nes mekelee nw pees keYeer Yeer Contingent Assets are not recognised in the financial
Jemetuee ve pee mekes~ statements since this may result in the recognition of
income that may never be realised.
17. Mesej peejer kejves nsleg Jee :
17) SHARE ISSUE EXPENSES:
efpeme Je<e& ceW Mesej peejer efkeee peelee nw, Gme Je<e& Mesej peejer kejves kes Jee kees Share issue expenses are charged to the Profit and Loss
ueeYe leLee neefve Keeles ceW heYeeefjle efkeee peelee nw~ Account in the year of issue of shares.
139
Devegmeteer 18 SCHEDULE 18
All figures are in ` Crore unless specifically stated.
peye leke efke efJeefMe he mes DeveLee ve kene ieee nes meYeer Deebke[s ` kejes[eW ceW nQ~
Figures in Brackets relate to previous year
keeske ceW efoS Deebke[s efheues Je<e& mes mebyebefOele nQ~
NOTES FORMING PART OF CONSOLIDATED FINANCIAL
mecesefkele efJeeere efJeJejCehe$eeW kes Yeeie he veesdme STATEMENTS
1. Deveg<ebeif eeeW (meeqyme[erejf pe) kes efJeJejCe efvecveevegmeej nQ efpevekes efJeeere efJeJejCehe$e yeQke 1. Particulars of the subsidiaries whose financial statements
Dee@H] e Fbe[f ee (cetue yeQke) kes Skeue efJeeere efJeJejCe he$e kes meeLe mecesekf ele nQ : are consolidated with the standalone financial statement of
Bank of India (the Parent Bank) are as under:
eLee eLee
Proportion Proportion
31.03.2017 31.03.2016
Meeefceue (Fvkee@ of of
Deveg<ebefieeeW kee veece kees cetue yeQke kees cetue yeQke
heexjMs eve) osMe Country of Ownership Ownership
eje mJeeefcelJe kee eje mJeeefcelJe kee
Names of Subsidiaries Incorpora- by the by the
Devegheele Devegheele
tion Parent Parent
mJeosMeer Deveg<ebefieeeb : bank as on bank as on
100% 100% 31.03.2017 31.03.2016
ke) yeerDeesDeeF& Mesejnesequ[bie efue.(*) Yeejle
51% 51% Domestic Subsidiaries:
Ke) yeerDeesDeeF& Skemee FvJesmceW cewvespeme& Yeejle
a) BOI Shareholding Ltd. (*) India 100% 100%
hee.efue.
51% 51% b) BOI AXA Investment Managers India 51% 51%
ie) yeerDeesDeeF& Skemee ^mer mee|Jemes]pe hee.efue Yeejle Pvt Ltd.
100% 100%
Ie) yeerDeesDeeF& cee yeQkeme& efue. Yeejle c) BOI AXA Trustee Services Pvt India 51% 51%
efJeosMeer Deveg<ebefieeeb: Ltd.
76% 76% d) BOI Merchant Bankers Ltd India 100% 100%
ke) heerer yeQke Dee@He Fbef[ee Fb[esvesefMeee eryeerkes Fb[esvesefMeee
100% 100% Overseas Subsidiaries:
Ke) yeQke Dee@]He Fbef[ee (lebpeeefveeeb) efueefces[ lebpeeefveeeb
100% 100% a) PT Bank of India Indonesia Tbk Indonesia 76% 76%
ie) yeQke Dee@]He Fbef[ee (vetpeeruewv[) efueefces[ vetpeeruewv[
b) Bank of India (Tanzania) Ltd. Tanzania 100% 100%
100% 100%
Ie) yeQke Dee@]He Fbef[ee (egieeb[e) efueefces[ egieeb[e
c) Bank of India (New Zealand) New 100% 100%
100% 100%
*) yeQke Dee@]He Fbef[ee (yeeslmJeevee) efueefces[ yeeslmJeevee Ltd. Zealand
(*) 31 ceee&, 2017 kees meceehle ngS Je<e& kes oewjeve, hesjW yeQke ves yeerDeesDeeF& Mesejneseu[ie d) Bank of India (Uganda) Ltd. Uganda 100% 100%
efueefces[ eje 50,000 MesejeW kes yeeeyewke kes lenle `5.84 kejes[ kee ueeYe e) Bank of India (Botswana) Ltd. Botswana 100% 100%
Dee|pele efkeee nw~ eLee 31.03.2017 kees (efheues Je<e& ` 8.86) yeeeyewke kes yeeo
(*) During the year ended 31st March, 2017, the Parent Bank has earned
hewjW yeQke kee efveJesMe ` 6.65 leke kece kej efoee ieee nw~ a profit of `5.84 under buyback of 50,000 shares by BOI Shareholding
Limited. Post buyback the investment of the Parent Bank has reduced to
2. mecesefkele efJeJejCe he$eeW ceW efJeeej keer ieeer meneesieer kecheefveeeW Deewj mebege ` 6.65 as on 31.03.2017 (previous year `8.86).
GeefceeeW kes efJeJejCe Fme hekeej nw: 2. Particulars of associates and joint venture considered in
the Consolidated Financial Statements are as under :
(i) meneesieer kebheefveeeb:
(i) Associates:
eLee 31.03.2017 eLee 31.03.2016 Proportion Proportion
of of
meneesefieeeW kes veece Meeefceue osMe ejekeesmJeeef
cetue yeQke kees cetue yeQke
celJe kee eje mJeeefcelJe kee Country of Ownership Ownership
Names of Associates Incorpora- by the by the
Devegheele DevegHeele tion Parent Parent
bank as on bank as on
ke. #es$eere ieeceerCe yeQke 31.03.2017 31.03.2016
i) 35% 35% a) Regional Rural Banks -
PeejKeC[ ieeceerCe yeQke Yeejle
i) Jharkhand Gramin Bank India 35% 35%
ii) 35% 35%
vece&oe PeyegDee ieeceerCe yeQke Yeejle ii) Narmada Jhabua Gramin India 35% 35%
iii) 35% 35% Bank
efJeoYe& keeWkeCe ieeceerCe yeQke Yeejle
iii) Vidharba Konkan Gramin India 35% 35%
iv) 35% 35% Bank
Deee&Jele& ieeceerCe yeQke Yeejle
iv) Gramin Bank of Aryavart India 35% 35%
20% 20%
Ke. Fb[es peeeqcyeee yeQke efue. peeefcyeee
b) Indo Zambia Bank Zambia 20% 20%
29.96% 29.96% Limited
ie. SmeermeerDeeF& Heweveebme efueefces[ Yeejle
c) STCI Finance Ltd. India 29.96% 29.96%
26.02% 26.02%
Ie. SSmeDeejF&meer (Fbef[ee) efueefces[ Yeejle d) ASREC (India) Ltd. India 26.02% 26.02%
140
(ii) mebege Gece: (ii) Joint Venture:
Proportion of Proportion of
eLee eLee
Ownership Ownership
31.03.2017 31.03.2016 Names of Joint Country of
mebege GeceeW kes Venture Incorporation by the Parent by the Parent
efveieceve osMe kees cetue yeQke kees cetue yeQke bank as on bank as on
veece
eje mJeeefcelJe kee eje mJeeefcelJe kee 31.03.2017 31.03.2016
Devegheele Devegheele Star Union India 28.96% 48%
mej etefveeve oeF&- Yeejle 28.96% 48% Dai-ichi Life
F&eer peerJeve yeercee Insurance
kebheveer efue.(*) Company
Limited (*)
(*) Je<e& kes oewjeve, cetue yeQke ves mej etefveeve oeF&-Feer peerJeve yeercee kebheveer efue., keer
(*) During the year, the Parent Bank has sold 18% stake in Star
18% efnmmesoejer ` 540 kes efueS yese oer nw efpememes ` 495 kee cegveeHee ngDee nw~
Union Dai-ichi Life Insurance Company Limited, for `540
31.03.2017 kees Ghejese efyeeer kes yeeo mebege Gece ceW hewjW yeQke kee Mesej kece resulting into profit of ` 495. The Parent Banks share in
nesles ngS 28.96% ngDee nw~ the said Joint Venture post the above sale has reduced to
28.96% as on 31.03.2017.
3. Fve Deveg<ebefieeeW, mebege GeefceeeW SJeb meneesefieeeW kes efJeJejCehe$e pees 3. The financial statements of the subsidiaries, joint ventures
meceskeve ceW Fmlesceeue efkeS peeles nQ cetue yeQke keer eLee efjheese\ie leejerKe and associates which are used in the consolidation have
DeLee&le 31 ceee&, 2017 leke yeveeS ieS nQ, efmeJeee Ske meneeke kebheveer been drawn upto the same reporting date as that of the
- Fb[es ]peeeqcyeee yeQke efueefces[ (DeeF&]pes[yeerSue) kes~ DeeF&]pes[yeerue kes Parent Bank i.e. 31st March 2017 except for an associate
efJeeere efJeJejCe 31 efomebyej, 2016 leke leweej efkeS ieS Les Deewj 31 Indo Zambia Bank Limited (IZBL). IZBLs financial
statements were prepared up to 31st December 2016 and
ceee& 2017 kees meceehle efleceener kes efueS keesF& cenlJehetCe& mebJeJenej reported no significant transaction for the quarter ended
efjhees& veneR efkeS ieS Les~ 31st March 2017.
4. mJeosMeer Deveg<ebefieeeW / mebege GeefceeeW / meneesefieeeW kes ceeceues ceW, cetue 4. In case of Domestic subsidiaries/joint venture/associates,
yeQke Deewj Deveg<ebefieeeW / mebege GeefceeeW / meneesefieeeW eje Deheveeeer ieeer accounting adjustments arising due to different accounting
efYeVe-efYeVe uesKeebkeve hee@efueefmeeeW kes keejCe GlheVe uesKeeiele meceeeespeve policies followed by Parent Bank and subsidiaries/joint
venture/associates have been carried out on the basis of
Deveg<ebefieeeW / mebege Gece / meneesefieeeW eje GheueyOe kejeS ieS [ee data provided by subsidiaries/joint venture/associates.
kes DeeOeej hej efkeS ieS nw~
5. The Consolidated Financial Statements have been
5. mecesefkele efJeeere efJeJejCe he$e efvecve kes DeeOeej hej leweej efkeS ieS nQ : prepared on the basis of :
i) heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes kes eLee (i) Financial statements of PT Bank of India Indonesia
31.03.2017 kes efJeeere efJeJejCe he$e heyebOeve eje heceeefCele nQ Tbk as on 31.03.2017 certified by the Management
and reviewed by an independent reviewer as per the
Deewj mJelebv$e meceer#eekelee& eje meceeref#ele nQ Deewj Meeefceue osMe local requirements of the country of incorporation.
keer mLeeveere Dehes#eeDeeW kes Deveghe mJeleb$e meceer#eke eje Gmekeer
meceer#ee keer ieF& nw~ (ii) Financial statements of Bank of India (Tanzania) Ltd.
as on 31.03.2017 certified by the Management and
ii) yeQke Dee@]He Fbef[ee (lebpeeefveee) kes eLee 31.03.2017 kes reviewed by an independent reviewer. The Financial
efJeJejCehe$e heyebOeve eje heceeefCele nQ Deewj mJelev$e meceer#eke Statements as at 31.12.2016 of Bank of India
(Tanzania) Ltd. has been audited as per the local
eje meceeref#ele nQ~ yeQke Dee@]He Fbef[ee (lebpeeefveee) kes eLee requirements of the country of incorporation.
31.12.2016 kes efJeJejCe he$e Meeefceue kes osMe keer mLeeveere
Dehes#eeDeeW kes Devegmeej uesKee hejeref#ele nQ~ (iii) Financial statements of Bank of India (New Zealand)
Ltd. as on 31.03.2017 certified by the Management
iii) yeQke Dee@]He Fbef[ee (vet]peerueQ[) efue. kes eLee 31.03.2017 kes and reviewed by an independent reviewer.
efJeeere efJeJejCehe$e heyebOeve eje heceeefCele nQ Deewj mJelev$e meceer#eke (iv) Financial statements of Bank of India (Uganda) Ltd.
eje meceeref#ele nQ~ as on 31.03.2017 certified by the Management and
reviewed by an independent reviewer as per the
iv) yeQke Dee@]He Fbef[ee (egieeb[e) efue. kes eLee 31.03.2017 kes local requirements of the country of incorporation.
efJeJejCehe$e heyebOeve eje heceeefCele nQ Deewj mLeeveere Dehes#eeDeeW kes
(v) Financial statements of Bank of India (Botswana)
Deveghe mJeleb$e meceer#eke eje Gmekeer meceer#ee keer ieF& nw~ Ltd. as on 31.03.2017 certified by the Management
v) yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue. kes eLee 31.03.2017 kes and reviewed by an independent reviewer as per the
local requirements of the country of incorporation.
efJeJejCehe$e heyebOeve eje heceeefCele nQ Deewj mLeeveere Dehes#eeDeeW kes
Deveghe mJeleb$e meceer#eke eje Gmekeer meceer#ee keer ieF& nw~ (vi) Audited financial statements of BOI Shareholding
Ltd., BOI Merchant Bankers Ltd., BOI AXA
vi) yeerDeesDeeF& Mesejneseu[ie efue., yeerDeesDeeF& cee yeQkeme& efue., Investment Managers Pvt. Ltd., BOI AXA Trustee
yeerDeesDeeF& Skemee FbJesmceW cewvespej hee.efue., yeerDeesDeeF& ^mer Services Pvt. Ltd., Star Union Dai-ichi Life Insurance
141
mee|Jemeer]pe hee.efue., mej etefveeve oeF&-F&eer ueeFHe FbMeesjbme Company Ltd., STCI Finance Ltd., Vidharbha
Konkan Gramin Bank for the financial year ended
kebheveer efue., SmeermeerDeeF& HeeFveQme efue., efJeoYe& keeWkeCe ieeceerCe 31.03.2017 and Indo Zambia Bank Ltd. for the year
yeQke kes 31.03.2017 kees meceehle efJeeere Je<e& kes efueS Deewj ended 31.12.2016.
Fb[es Peebefyeee yeQke efue., kes 31.12.2016 kees meceehle Je<e& kes
(vii) Unaudited financial statements of ASREC (India)
uesKeehejeref#ele efJeeere efJeJejCehe$e nQ~ Ltd., Narmada Jhabua Gramin Bank, Jharkhand
vii) SSmeDeejF&meer (Fbef[ee) efue., vece&oe PeyegDee ieeceerCe yeQke Deewj Deeee&Jele& Gramin Bank and Gramin Bank of Aryavart for the
financial year ended 31.03.2017 certified by their
ieeceerCe yeQke kes 31.03.2017 kees meceehle efJeeere Je<e& kes efueS Gvekes management.
heyebOeve eje heceeefCele DeuesKeehejeref#ele efJeeere efJeJejCehe$e nQ~
6. During the year, the Parent Bank has made preferential
6. Je<e& kes oewjeve mesyeer (hetbpeer efveie&ce SJeb hekeve DeeJeMekeleeSb) efJeefveece, 2009 allotment of 23,81,42,640 Equity Shares of `10 each in
kes efJeefveeceve 76(1) kes Deveghe cetue yeQke ves DeefOeceeveer DeeOeej hej Debefkele accordance with the regulation 76(1) of SEBI (Issue of
cetue ` 10/- heefle Mesej kes 23,81,42,640 FeqkeJeer Mesej kee Deeyebve Capital and Disclosure Requirements) Regulations, 2009,
efkeee nw, efpemekee efJeJejCe efvecveevegmeej nw :- the details of which are as under:
Date of Name of the No. of equity Issue Price

FeqkeJeer heefle Mesej Amount
Deeyebve keer Mesej Oeejke kee Allotment Shareholder shares per share (in)
Mesej keer Mesejcetue jeefMe
leejerKe veece 04.05.2016
Government of
10,14,82,527 113.32 1150.00
mebKee (` ces) India
04.05.2016 10,14,82,527 113.32 1150.00
Yeejle mejkeej Life Insurance
04.05.2016 1,60,00,000 96.03 153.65 04.05.2016 Corporation of 1,60,00,000 96.03 153.65
Yeejleere peerJeve India
yeercee efveiece Government of
08.09.2016 12,06,60,113 110.89 1338.00 08.09.2016 12,06,60,113 110.89 1338.00
Yeejle mejkeej India
23,81,42,640 2641.65 Total 23,81,42,640 2641.65
kegue
7. During the year, the Parent Bank has received `1500
7. Je<e& kes oewjeve cetue yeQke kees DeefOeceeve DeeOeej hej FeqkeJeer Mesej kes efueS from Government of India and `221.92 from Life
meomelee mJehe Mesej DeeJesove keer jeefMe kes he ceW Yeejle mejkeej eje heehle Insurance Corporation of India towards share application
`1500 leLee Yeejleere peerJeve yeercee efveiece ` 221.92 heehle ngS nQ efpemekee money for subscription to equity shares on preferential
Deeyebve kej efoee ieee nw, pees Yeejleere efjp] eJe& yeQke kes he$e meb. [eryeerDeej.meb. basis. The same is treated as CET 1 capital for CRAR
yeerheer.11083/21.01.002/2016-17 efoveebke 22 ceee&, 2017 kes Devegmeej purpose in accordance with RBI letter no. DBR.
No.BP.11083/21.01.002/2016-17 dated 22nd March, 2017.
meerDeejSDeej heeespeve kes efueS meerF& er 1 hetpb eer kes he ceW Gheeeefjle efkeee peelee nw~
8. The following information is disclosed in respect of
8. Yeejleere efj]peJe& yeQke eje peejer efkeS ieS efoMeeefveoxMeeW kes Devegmeej mecesefkele consolidated financial statements in terms of guidelines
efJeeere efJeJejCehe$e kes yeejs ceW efvecveefueefKele metevee oer pee jner nw: issued by Reserve Bank of India:
S) hetBpeer: a) Capital:
ke.meb. efJeJejCe 31.03.2017 31.03.2016 Particulars 31.03.2017 31.03.2016

i) Common Equity Tier 1 capital ratio
meeceeve FeqkeJeer efej 1 hetbpeer Devegheele i)
(CET1) (%) (CET1)(%)
NA NA Basel - II NA NA
yeemesue-II
7.71% 8.34% Basel - III 7.71% 8.34%
yeemesue -III
ii) ii) Tier I Capital ratio (%)
efej 1 hetbpeer Devegheele (%)
8.06% Basel - II NA 8.06%
yeemesue -II NA
Basel - III 9.42% 9.41%
9.42% 9.41%
yeemesue -III
iii) Tier II Capital ratio (%)
iii)
efej II hetbpeer Devegheele (%) Basel - II NA 4.51%
NA 4.51%
yeemesue -II Basel - III 3.20% 2.96%
3.20% 2.96%
yeemesue -III iv) Total Capital ratio (CRAR) (%)
iv)
kegue hetbpeer Devegheele (CRAR) (%) Basel - II NA 12.57%
NA 12.57%
yeemesue -II Basel - III 12.62% 12.37%
12.62% 12.37%
yeemesue -III Percentage of the shareholding of
v)
v) 68.01% the Government of India 73.72% 68.01%
Yeejle mejkeej keer MesejOeeefjlee kee
heefleMele 73.72% Amount of Equity Capital raised
vi)
vi) 2641.65 2759.12 (in `Crores) 2641.65 2759.12
Je<e& kes oewjeve heehle FeqkeJeer hetbpeer jeefMe
142
ke.meb. efJeJejCe 31.03.2017 31.03.2016 Particulars 31.03.2017 31.03.2016

vii)
Mesej DeeJesove jeefMe Deeyebve kes efueS vii) Share application money pending
uebefyele 1721.92 1303.65 for allotment* 1721.92 1303.65
viii)
Je<e& kes oewjeve efej-I hetbpeer kes he ceW viii) Amount of Additional Tier 1 capital
heehle jeefMe (IPDI) 2500.00 0.00 raised (in ` Crores); i.e. AT-1 2500.00 0.00
ix)
Je<e& kes oewjeve heehle efej-II jeefMe ix) Amount of Tier-II capital raised;
(` kejes[eW ceW)DeLee&le [s kewefheue FbmceW 2500.00 3000.00 (in ` Crores) i.e. Debt Capital
Instruments 2500.00 3000.00
*
Yeejleere efj]peJe& yeQke kes he$e meb.[eryeerDeej.meb.yeerheer.11083/ 21.01.002/2016- * The amount is treated as CET 1 Capital for CRAR purpose as per
17 efoveebke 22.03.2017 kes Devegmeej en jeefMe meerDeejSDeej heeespeve kes efueS RBI letter No. DBR.No.BP.11083/21.01.002/2016-17 dated 22nd
meerF&er 1 hetbpeer kes he ceW Gheeeefjle keer peeleer nw~ March, 2017.
efej II hetbpeer ye{eves nsleg efueS ieS yekeeee veJeesvces<e melele $eCe efueKele Details of outstanding Innovative Perpetual Debt
Instruments (IPDI)/AT-1 raised to augment Tier I capital
(DeeF&heer[erDeeF&) kes yeewjs efvecveevegmeej nQ :- are as under:
meerDeejSDeej Reckoned for the
Je<e& ceW Jee|Oele mJehe jeefMe heefjkeueve kes Raised in the
Nature Amount
purpose of CRAR
heeespeve nsleg ieCevee year computation
2006-07 275.93 (Basel III)
DeeF&heer[erDeeF& 551.86 (USD
85 Million) 2006-07 IPDI 551.86 (USD
275.93
2007-08 655.00 327.50 85 Million)
DeeF&heer[erDeeF&
2008-09 400.00 200.00 2007-08 IPDI 655.00 327.50
DeeF&heer[erDeeF& 2008-09 IPDI 400.00 200.00
2009-10 DeeF&heer[erDeeF& 325.00 162.50
2009-10 IPDI 325.00 162.50
2010-11 DeeF&heer[erDeeF& 300.00 150.00
2010-11 IPDI 300.00 150.00
2014-15 Ser-1 2500.00 2500.00 2014-15 AT-1 2500.00 2500.00
2016-17 Ser-1 2500.00 2500.00 2016-17 AT-1 2500.00 2500.00
kegue 7231.86 6115.93 Total 7231.86 6115.93
efej II hetbpeer ye{eves nsleg efueS ieS yekeeee efej II efueKeleeW kes yeewjs Details of outstanding Tier II Instruments raised to
efvecveevegmeej nQ :- augment Tier II capital are as under:
meerDeejSDeej Reckoned for the
Je<e& ceW Jee|Oele mJehe jeefMe heefjkeueve kes Raised in purpose of CRAR
Nature Amount
the year computation
heeespeve nsleg ieCevee
(Basel III)
2008-09 Dehej efej II 500.00 250.00
2008-09 Upper Tier II 500.00 250.00
2009-10 Dehej efej II 2000.00 1000.00
2009-10 Upper Tier II 2000.00 1000.00
2010-11 Dehej efej II 1000.00 500.00
2010-11 Upper Tier II 1000.00 500.00
2013-14 efej II 1500.00 1500.00
2013-14 Tier II 1500.00 1500.00
2015-16 efej II 3000.00 3000.00
2015-16 Tier II 3000.00 3000.00
2016-17 efej II 2500.00 2500.00
2016-17 Tier II 2500.00 2500.00
kegue 10500.00 8750.00
Total 10500.00 8750.00
yeer) heeJeOeeve SJeb DeekeeqmcekeleeSb: (b) Provisions and Contingencies:
ceoW 2016-17 2015-16 Items 2016-17 2015-16

Provision for NPA 11802.05 14405.75
SveheerS kes efueS heeJeOeeve 11802.05 14405.75
Depreciation in Value of 120.95 350.73
efveJesMeeW kes cetue ceW eme 120.95 350.73 Investments
(818.41) (1722.63) Provision for Taxation (including (818.41) (1722.63)

keejOeeve kes efueS heeJeOeeve (DeemLeeefiele kej meefnle) deferred tax)
ceeveke DeeeqmleeeW hej heeJeOeeve 154.69 (127.55) Provision on Standard Assets 154.69 (127.55)
158.44 (477.20) Other Provisions (including floating 158.44 (477.20)

Deve heeJeOeeve (HeueeseEie heeJeOeeveeW meefnle) provisions)
kegue 11417.73 12429.10 Total 11417.73 12429.10
143
meer) HeueeseEie heeJeOeeveeW kes yeewjs (keeGvj meeFeqkeuekeue heeJeOeeveerkejCe (c) Floating Provisions (Countercyclical Provisioning
Buffer) - (Parent Bank)
yeHej) - (cetue yeQke)
Particulars 2016-17 2015-16
efJeJejCe 2016-17 2015-16
Opening Balance 232.22 232.22
heejeqcYeke Mes<e 232.22 232.22
0.00 0.00 Additions during the year 0.00 0.00
Je<e& kes oewjeve heefjJeOe&ve
Je<e& kes oewjeve Ieles DeenjCe eje keceer kes heeespeve, 0.00 0.00 Reductions during the year 0.00 0.00
eefo keesF& nes, efoS peeves nw) Closing Balance 232.22 232.22
Fefle Mes<e 232.22 232.22
[er) Deee kej (d) Income-Tax

I) Claims against the Parent Bank not acknowledged as debt
I) cetue yeQke kes mebyebOe ceW Deekeeqmceke oseleeDeeW (Devegmeteer 12) kes Debleie&le $eCe kes
under contingent liabilities (Schedule 12) include disputed
he ceW DeefYemJeerke=le ve efkeS ieS yeQke kes efJeefYeVe oeJeeW ceW ` 555.42 (efheues income tax/interest tax liabilities of ` 555.42 (previous year
Je<e& . 555.07 kejes[) keer efJeJeeefole Deee kej/yeepe kej oselee Meeefceue nw `555.07) for which no provision is considered necessary
efpemekes efueS Ssmes efJeJeeoeW hej efJeiele efveOee&jCeeW kes efueS efJeefYeVe veeefeke efveCe&eeW based on various judicial decisions in respect of past
kes DeeOeej hej keesF& heeJeOeeve DeeJeMeke veneR mecePee ieee nw~ Ssmes efJeJeeefole oseeW assessments on such disputes. Payments/adjustments
kes efJeefYeVe Yegieleeve/meceeeespeve Deve DeeeqmleeeW (Devegmeteer 11) kes lenle Meeefceue against the said disputed dues are included under Other
Assets (Schedule 11).
nQ~
II) keeflehee efJeJeeefole cemeueeW hej mebiele veeefeke efveCe&eeW Deewj ueeiet kej keevetveeW II) Provision for income tax for the year is arrived at after due
consideration of provisions of the applicable tax laws and
kes heeJeOeeveeW hej mecegefele efJeeej kejves kes heeele Je<e& kes efueS Deeekej nsleg the relevant judicial decisions on certain disputed issues.
heeJeOeeve kee heefjkeueve efkeee ieee nw~
III) Income Computation and Disclosure Standards (ICDS) has
III) Deeekej kechetsMeve Sb[ ef[mkeuees]pej mQ[[& (DeeFmeer[erSme) Deeekej been notified u/s 145(2) of the Income Tax Act, 1961 on
DeefOeefveece,1961 keer Oeeje 145(2) kes lenle 29 efmelebyej,2016 kees 29th September 2016 are applicable for the financial year
DeefOemetefele efkeee ieee nw pees 31 ceee&, 2017 kees meceehle efJeeere Je<e& kes efueS ended on 31st March 2017 and accordingly tax provision
ueeiet nw Deewj leodvegmeej efJeeere Je<e& 2016-17 kes efueS mLeefiele kej Deewj kej and deferred tax for the financial year 2016-17 has been
heeJeOeeve hej Fmekes heYeeJe hej efJeeej kes yeeo ieCevee keer ieeer nw~ computed after considering its impact.
F&) Deveg<ebefieeeW kes mebyebOe ceW cetue yeQke eje peejer egkeewleer Deeeemeve he$e e) Letter of comfort issued by the Parent Bank in respect
(heyebOeve eje eLee mebkeefuele Deewj uesKeehejer#ekeeW eje Deeeeefmele) of subsidiaries (As compiled by Management and
relied upon by the Auditors):
eeuet Je<e& kes oewjeve,cetue yeQke ves Deveg<ebefieee@b keer Deesj mes efkemeer Yeer hekeej kee
egkeewleer, Deeeemeve he$e peejer veneR efkeee nw~ During current year, the Parent Bank has not issued any
letter of comfort on behalf of subsidiaries.
Je<e& 2011-12 kes oewjeve cetue yeQke ves Deheveer hetCe&le: mJeeefcelJe Jeeueer Deveg<ebieer, During the year 2011-12, the Parent Bank has issued an
yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue. kes yeejs ceW, Gmekeer efJeeere JeeveyeleeDeeW, undertaking to the Governor, Bank of Botswana in respect
eefo keesF& ose nesleer nQ, kees hetje kejves kes efueS ieJeve&j , yeQke Dee@]He yeeslmJeevee of its wholly owned subsidiary, Bank of India (Botswana)
kees Ske JeeveyebOe peejer efkeee nw~ Ltd. to meet its financial commitments if they fall due.
During the year 2010-11, the Parent Bank issued parental
Je<e& 2010-11 kes oewjeve cetue yeQke ves, je@eue yeQke Dee@He vetpeerueQ[ kes he#e ceW,
guarantee in favour of Royal Bank of New Zealand, for its
Gmekeer hetCe& mJeeefcelJe Jeeueer Deveg<ebieer yeerDeesDeeF& (vet]peerueQ[) kes efueS Gmekes wholly owned subsidiary, BOI (New Zealand) Ltd. to meet
efJeeere oeefelJeeW, eefo Jes ose nesles nQ, kees hetje kejves kes efueS hewjsvue ieejver its financial obligations, if they fall due.
peejer keer nw~
As on 31.03.2017, no financial obligations have arisen on
Deueyeee eLee 31.03.2017 kees Ge JeeveyeleeDeeW hej keesF& efJeeere oeefelJe the above commitments.
veneR Deeee nw~ 9. In respect of the Parent Bank Balancing of Subsidiary
Ledger Accounts, confirmation/reconciliation of balances
9. cetue yeQke kes meneeke Keeleeyener KeeleeW kes meblegueve kes mebyebOe ceW, efJeosMeer with foreign branches, Inter-office accounts, NOSTRO
MeeKeeDeeW kes meeLe Mes<e kee meblegueve/hegeqkejCe, Deeblej - keeee&uee Keelee , Accounts, Suspense, Drafts Payable, Clearing Difference,
veesmês Keelee, memheWme, [êHeme ose,meceeMeesOeve Deblej Deeefo ceW eeuet DeeOeej etc. is in progress on an on-going basis. Pending final
hej eue jne nw~ Gheeg&e keer uebefyele Debeflece cebpetjer/meceeeespeve, efJeeere efJeJejCeeW clearance/adjustment of the above, the overall impact,
hej meceie heYeeJe, eefo keesF& nes, heyebOeve keer jee ceW cenlJehetCe& nesves keer mebYeeJevee if any, on the Financial Statements, in the opinion of the
management, is not likely to be significant.
veneR nw~
144
10. Yeejleere meveoer uesKeekeej mebmLeeve (DeeF&meerSDeeF&) eje peejer uesKeebkeve ceevekeeW (SSme) kes Deveghe efkeS ieS hekeve
Disclosures in terms of Accounting Standards (AS) issued by the Institute of Chartered Accountants of India (ICAI):
S) uesKeebkeve ceeveke 15 - `kece&eejer ueeYe ' (cetue yeQke)
A) Accounting Standard 15 Employee Benefits (Parent Bank)
2016-17 2015-16
Sr. efJeJejCe Particular ieseger HeWMeve ieseger HeWMeve
(i) heege hecegKe yeerceebefkeke hetJee&vegceeve : Principal actuarial assumptions used :
Jele&ceeve t oj Discount Rate 7.62% 7.45% 8.01% 8.06%
Deeeespeve DeeeqmleeeW hej heefleHeue oj Rate of Return on Plan Assets 8.31% 7.96% 8.79% 8.94%
Jele&ceeve Jesleve Je=ef Salary Escalation Rate 5.50% 5.50% 5.50% 5.50%
Jele&ceeve eme oj Attrition Rate Current 1.00% 1.00% 1.00% 1.00%
(ii) ueeYe oeefelJe ceW heefjJele&ve oMee&vesJeeueer leeefuekee Table showing change in benefit obligation :
DeJeefOe kes heejbYe ceW oselee Liability at the beginning of the period 1370.70 11076.48 1311.00 9420.03
oeefelJeeW hej yeerceebefkele (ueeYe)/neefve Actuarial (gain)/loss on Obligation 68.58 742.89 146.31 930.23
Je<e& kes Deble ceW oselee Liability at the end of the year 1410.08 12851.12 1370.70 11076.48
(iii) hueeve Smesdme kes Gefele cetue keer leeefuekee Table of Fair value of Plan Assets :
DeJeefOe heejbYe ceW hueeve Smesdme kee Gefele cetue Fair Value of Plan Assets at the beginning of the period 1223.87 10515.60 1265.18 9041.48
hueeve Smesdme hej Dehesef#ele heefleHeue Expected return on Plan Assets 101.70 837.04 111.21 808.31
DebMeoeve Contributions 258.28 1663.86 128.01 1650.77
hueeve Smesdme hej yeerceebefkeke ueeYe/(neefve) Actuarial gain/(loss) on Plan Assets 4.20 300.45 (6.41) 101.74
Je<e& kes Deble ceW hueeve Smesd kee Gefele cetue Fair Value of Plan Assets at the end of the year 1360.32 12321.80 1223.87 10515.60
ceeve-eesie kegue yeerceebefkeke ueeYe/(neefve) Total Actuarial Gain/(Loss) to be recognised (64.37) (442.44) (152.71) (828.50)
(iv) hueeve Smesdme hej JeemleefJeke heefleHeue Actual return on Plan Assets
hueeve Smesdme hej Dehesef#ele heefleHeue Expected Return on Plan Assets 101.70 837.04 111.21 808.31
hueeve Smesdme hej yeerceebefkeke ueeYe/(neefve) Actuarial gain/(loss) on Plan Assets 4.20 300.45 (6.41) 101.74
hueeve Smesdme hej JeemleefJeke heefleHeue Actual return on Plan Assets 105.90 1137.49 104.80 910.05
(v) legueve he$e ceW ceeve jeefMe Amount recognised in the Balance Sheet :
DeJeefOe kes Deble ceW oselee Je<e& kes Deble ceW hueeve Smesmd e kee Gefele cetue Liability at the end of the period 1410.08 12851.12 1370.70 11076.48
Deblej Deceeve heefjJele&ve oselee Fair Value of Plan Assets at the end of the year 1360.32 12321.80 1223.87 10515.60
legueve he$e ceW ceeve jeefMe Amount Recognised in the Balance Sheet (49.76) (529.32) (146.83) (560.88)
(vi) Deee efJeJejCe-he$e ceW ceeve Jee : Expenses recognised in the Income Statement :
hueeve Smesdme hej Dehesef#ele heefleHeue Expected Return on Plan Assets (101.70) (837.04) (111.21) (808.31)
efJeiele Je<eeX kes ceeve Jee Expenses recognized relating to prior years 0.00 0.00 0.00 0.00
ceeve heefjJele&ve oselee Recognition of Transition Liability 0.00 0.00 0.00 0.00
yeerceebefkeke (ueeYe) ee neefve Actuarial (Gain) or Loss 64.37 442.44 152.71 828.50
ueeYe SJeb neefve ceW ceeve Jee Expense Recognised in P & L 161.2 1632.30 229.02 1833.11
(vii) legueve he$e meceeOeeve : Balance Sheet Reconciliation :
heejbefYeke efveJeue oselee (legueve he$e ceW ceeve keer ieF& efJeiele Opening Net Liability (Last periods net amount 146.83 560.88 45.82 378.56
DeJeefOe keer efveJeue jeefMe) recognized in the balance sheet)
Gheeg&e Devegmeej Jee Expenses as above 161.20 1632.30 229.03 1833.11
efveeesee kee DebMeoeve Employers Contribution (258.28) (1663.86) (128.01) (1650.77)
legueve he$e ceW ceeve jeefMe Amount Recognised in Balance Sheet 49.75 529.32 146.83 560.88
Category of Assets :
(viii)
DeeeqmleeeW kee heJeie& :
Government of India Assets (Securities) 73.46 2006.79 90.44 1705.51
Yeejle mejkeej keer Deeeqmleeeb (eefleYetefleeeb)
Corporate Bonds 240.85 3608.38 674.79 5315.28
keeheexjs yeeb[dme
State Government (Securities) 384.59 3438.81 416.19 3217.06
jepe mejkeej (eefleYetefleeeb)
Other 661.42 3267.82 42.45 277.75
Deve
Total 1360.32 12321.80 1223.87 10515.60
kegue
(ix) DevegYeJe meceeeespeve Experience Adjustment :
hueeve oselee hej (ueeYe)/neefve On Plan Liability (Gain)/Loss 38.41 198.92 146.31 930.23
hueeve Smes hej (neefve)/ueeYe On Plan Asset (Loss)/Gain 1.71 103.05 (6.41) 101.74
145
i. Deve oerIee&JeefOe kece&eejer ueeYe* : i. Other long term employee benefits*

Provisions Provisions
Liability Liability
31.03.2017 Je<e& ceW efkeee 31.03.2016 Je<e& ceW Particulars as on
made
as on
made
efJeJejCe efkeee ieee during during
keer oselee ieee heeJeOeeve keer oselee heeJeOeeve 31.03.2017
the year
31.03.2016
the year
761.03 135.62 625.41 47.92
DeJekeeMe vekeoerkejCe Leave Encashment 761.03 135.62 625.41 47.92
57.66 2.42 55.24 2.98 Leave Travel 57.66 2.42 55.24 2.98
DeJekeeMe ee$ee t
Concession
7.03 0.40 6.63 (0.16)
hegveJee&me ueeYe
Resettlement Benefits 7.03 0.40 6.63 (0.16)
4.09 0.28 3.81 0.90
ceeFuemesve DeJee[& Milestone Awards 4.09 0.28 3.81 0.90
3.00 (27.22) 30.22 30.22
efeefkelmee DeJekeeMe Sick Leave** 3.00 (27.22) 30.22 30.22
* Deve oerIee&JeefOe ueeYe kes efueS JeemleefJeke Devegceeve iespeter kes efueS heege kes * The actuarial assumptions for other long term benefits are same
meceeve ner nw~ which are used for Gratuity.
cetue yeQke ves kece&eejer YeefJe<e efveefOe kes efueS DebMeoeve kees Jee kes he ceW ceevee The Parent bank has recognised contribution to employees Provident
nw~ Je<e& kes oewjeve yeQke ves Ssmeer efveefOe kes pees Ske heefjefveeqele DebMeoeve eespevee nw, Fund/Defined contribution scheme as an expense. During the year,
the Parent bank has contributed `95.43 (previous year `84.61)
kes efueS ` 95.43 (efJeiele Je<e& ` 84.61) kee DebMeoeve efoee nw~ towards such fund which is a defined contribution plan.
** yeQke ves Deye leke hetjer yeerceejer ger DeLee&le hetjer yekeeee DeJekeeMe Mes<e keer ** The Parent Bank has been recognising the liability of sick leave to
oselee kees ceevelee heoeve efkeee nw~ yeerceejer keer ger kes mebyebOe ceW kece&eejer full extent hitherto i.e. entire outstanding leave balance. In line with
ueeYe keeee&vJeeve hej efoMeeefveoxMe vees (SSme-15) - (2005 ceW mebMeesefOele) kes the Guidance Note on implementation of Employee Benefits (AS-15)-
Deveghe, Fme mebyebOe ceW oselee kees kece&eeefjeeW eje Ssmeer ger efueS peeves keer (revised-2005) in respect of Sick Leave, the liability in this regard is
recognised based on probability of availing such leaves by employees.
mebYeeJevee kes DeeOeej hej Fmes ceeve efkeee nw~
The Parent Banks best estimate of contributions expected to be paid
yeQke kes eslece Devegceeve kes Devegmeej legueve he$e keer leejerKe kes yeeo Jeee|<eke DeJeefOe during the annual period beginning after the Balance sheet date,
kes oewjeve hesvMeve kes efueS ` 1200 (efJeiele Je<e& ` 1250) Deewj iew egef kes efueS towards Pension is ` 1,200 (March 31, 2016 : ` 1,250) and towards
` 200 (efJeiele Je<e& ` 250) kee DebMeoeve efkeS peeves keer mebYeeJevee nw~ Gratuity is ` 200 (March 31, 2016 : ` 250 ).
ii. eespevee ceW DeefOeMes<e/Ieee: ii. Surplus/ Deficit in the Plan
iewegef eespevee Gratuity Plan

efJeJejCe efJe.Je. efJe.Je. efJe.Je. efJe.Je. efJe.Je. Particulars FY FY FY FY FY
2016-17 2015-16 2014-15 2013-14 2012-13 2016-17 2015-16 2014-15 2013-14 2012-13
heefjYeeef<ele ueeYe oselee 1,410.08 1,370.70 1,310.99 1,402.54 1,505.38 Defined benefit
obligation 1,410.08 1,370.70 1,310.99 1,402.54 1,505.38
hueeve Deeeqmleeeb 1,360.32 1,223.87 1,265.18 1,316.51 1,333.79
Plan assets 1,360.32 1,223.87 1,265.18 1,316.51 1,333.79
Deceeve mebeceCeMeerue Unrecognised
oselee 0 0 0 85.79 171.59
Transitional liability 0 0 0 85.79 171.59
DeefOeMes<e / (Ieee) (49.76) (146.83) (45.81) (0.24) 0 Surplus/(deficit) (49.76) (146.83) (45.81) (0.24) 0
hueeve oselee (ueeYe)/ Experience
neefve hej DevegYeJe Adjustment On Plan
meceeeespeve 38.41 146.31 (7.79) (705.56) (57.77) Liability (Gain)/Loss 38.41 146.31 (7.79) (705.56) (57.77)
hueeve Deeeqmle (ueeYe)/ Experience

neefve hej DevegYeJe Adjustment On Plan
meceeeespeve 1.71 (6.41) 19.27 (17.27) 33.82 Asset (Loss)/Gain 1.71 (6.41) 19.27 (17.27) 33.82
hesvMeve eespevee Pension Plan

efJeJejCe efJe.Je. efJe.Je. efJe.Je. efJe.Je. efJe.Je. Particulars FY FY FY FY FY
2016-17 2015-16 2014-15 2013-14 2012-13 2016-17 2015-16 2014-15 2013-14 2012-13
heefjYeeef<ele ueeYe 12,851.12 11,076.48 9,420.03 8,038.25 7,404.65 Defined benefit 12,851.12 11,076.48 9,420.03 8,038.25 7,404.65
oselee obligation
hueeve Deeeqmleeeb 12,321.80 10,515.60 9,041.48 7,261.19 6,504.83
Plan assets 12,321.80 10,515.60 9,041.48 7,261.19 6,504.83
Deceeve mebeceCeMeerue 0 0 0 442.42 884.86

Unrecognised 0 0 0 442.42 884.86
oselee Transitional liability
(529.32) (560.88) (378.55) (334.63) (14.96) Surplus/(deficit) (529.32) (560.88) (378.55) (334.63) (14.96)
DeefOeMes<e / (Ieee)
146
hesvMeve eespevee Pension Plan
efJe.Je. efJe.Je. efJe.Je. efJe.Je. efJe.Je. FY FY FY FY FY
2016-17 2015-16 2014-15 2013-14 2012-13 2016-17 2015-16 2014-15 2013-14 2012-13
Experience
hueeve oselee (ueeYe)/ Adjustment On
neefve hej DevegYeJe Plan Liability
meceeeespeve 198.92 930.23 592.91 (224.22) (756.32)
(Gain)/Loss 198.92 930.23 592.91 (224.22) (756.32)
hueeve Deeeqmle Experience

(ueeYe)/neefve hej Adjustment On
DevegYeJe meceeeespeve 103.05 101.74 312.64 70.22 118.04 Plan Asset (Loss)/
Gain 103.05 101.74 312.64 70.22 118.04
(yeer) uesKeebkeve ceeveke 17 - KeC[ efjheesefie (B) AS-17 Segment Reporting

Yeeie ke: keejesyeej KeC[ Part A: Business Segment
kees<eeieej Heefjeeueve Leeske yeQefkebie Heefjeeueve Kegoje yeQefkebie Heefjeeueve kegue

Wholesale Banking Retail Banking
keejesyeej KeC[ Business Segment Treasury Operations
Operations Operations Total
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16

Revenue 15558.61 12065.51 16585.21 20059.30 13945.00 13776.54 46088.83 45901.35
jepemJe
Unallocated Revenue XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 548.59 33.97
iewj-Deeyebefle jepemJe
Inter Segment Revenue XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 232.74 170.85
Deblej Keb[ jepemJe
Total Revenue XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 46404.68 45764.47
kegue jepemJe
heefjCeece Results 5531.62 1587.64 -11005.35 -9398.33 2948.30 396.52 -2525.43 -7414.18
iewj-Deeyebefle Jee Unallocated Income net of

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 236.92 -491.72
Expenses
heefjeeueve ueeYe Operating profit XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX -2288.51 -7905.89
Deeekej Income Tax XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX -818.41 -1701.63
DemeeOeejCe ueeYe/neefve Extraordinary profit/loss XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 0.00 0.00
efveJeue ueeYe Net Profit XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX -1470.10 -6204.25
Deve peevekeejer : Other Information:
Keb[ Deeeqmleeeb Segment Assets 224751.76 201892.70 287862.67 281813.76 101284.41 114182.88 613898.84 597889.34
iewjDeeyebefle Deeeqmleeeb Unallocated Assets XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 18127.11 18739.89
kegue Deeeqmleeeb Total Assets XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 632025.95 616629.23
Keb[ oseleeSb Segment Liabilities 216024.15 193783.59 277617.66 271409.94 98420.71 110814.10 592062.52 578512.42
iewj Deeyebefle oseleeSb Unallocated Liabilities XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 6334.17 10217.61
kegue oseleeSb Total Liabilities XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 598396.69 588730.02
vees : iewj yeQeEkeie Deveg<ebefieeeW/ mebege GeceeW mes mebyebefOele metevee kees Deveeyebefle Keb[ kes Debleie&le Meeefceue efkeee ieee nw~
Note: Information in respect of Non-Banking subsidiaries/joint venture has been included under unallocated segment.
Yeeie Ke : Yeewieesefueke KeC[
Part B: Geographical Segment
mJeosMeer / Domestic Debleje&êre / International kegue / Total

Yeewieesefueke KeC[ Geographical Segments
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
jepemJe Revenue 41201.73 40369.10 5202.95 5395.36 46404.68 45764.46
Deeeqmleeeb Assets 487183.37 442167.10 144842.58 174462.13 632025.95 616629.23
yeerDeesDeeF& mecetn ves (SSme)-17 kes Devegheeueve ceW Yeejleere efj]peJe& yeQke kes efoMeeefveoxMeeW kes The BOI group has recognised Business Segments as Primary
Deveghe keejesyeejer Keb[ kees heeLeefceke efjheese\ie Keb[ Deewj Yeewieesefueke Keb[ kees ieewCe Keb[ reporting segment and Geographical Segments as Secondary
kes he ceW ceevelee oer nw~ segment in line with RBI guidelines in compliance with AS-17.
147
I. heeLeefceke Keb[ : keejesyeejer Keb[ I. Primary Segment: Business Segments

a) Treasury Operations: Treasury for the purpose of
ke) kees<eeieej heefjeeueve: Keb[ efjheese\ie kes GsMe nsleg kees<eeieej ceW Segment Reporting includes the entire investment
mebhetCe& efveJesMe mebefJeYeeie Meeefceue nQ pewmes mejkeejer leLee Deve heefleYetefleeeb, portfolio i.e. dealing in Government and other
cege yeepeej heefjeeueve leLee Hee@jskeme heefjeeueve ceW uesveosve~ Securities, Money Market Operations and Forex
Ke) Leeske yeweEkeie: Leeske yeweEkeie ceW Jen meYeer Deefiece meeqcceefuele nQ pees Operations.
Kegoje yeQeEkeie kes Debleie&le meeqcceefuele veneR efkeS ieS nQ~ b) Wholesale Banking: Wholesale Banking includes
ie) Kegoje yeQeEkeie: Kegoje yeQeEkeie ceW Jen efveJesMe meeqcceefuele nQ pees all advances which are not included under Retail
efvecveefueefKele oes ceeveob[eW kees hetCe& kejles nQ : Banking.
c) Retail Banking: Retail Banking includes exposures
i) Skemeheespej: DeefOekelece kegue Skemeheespej ` 5 kejes[ leke~ which fulfil following two criteria:
ii) kegue Jeee|<eke ve&DeesJej ` 50 kejes[ mes kece DeLee&le ceewpetoe i) Exposure The maximum aggregate exposure
kecheefveeeW kes ceeceues ceW efJeiele 3 Je<eeX kee Deewmele ve&DeesJej up to ` 5 Crore
Deewj veF& kecheefveeeW kes efueS hetJee&vegceeefvele ve&DeesJej nw~ ii) The total annual turnover is less than `50
crore i.e. the average turnover of the last three
Ie) Deblej KeC[ere DeblejCeeW kee cetue efveOee&jCe: years in case of existing entities and projected
turnover in case of new entities.
Kegoje yeQeEkeie KeC[ Ske heeLeefceke eesle mebien FkeeF& nw SJeb Leeske d) Pricing of Inter-Segmental transfers
KeC[ Deewj kees<eeieej KeC[, Kegoje yeQeEkeie KeC[ kees Gmekes eje Retail Banking Segment is a Primary resource
GOeej oer ieF& efveefOeeeW keer #eeflehete|le peceejeefMeeeW keer Deewmele ueeiele kees mobilising unit and Wholesale Segment and
eqiele jKeles ngS kejles nQ~ Treasury Segment compensates the Retail banking
segment for funds lent by it to them taking into
*) ueeiele kee efJeefveeespeve : consideration the average cost of deposits incurred
by it.
efJeMes<e KeC[ kees meerOes heoeve efkeS ieS JeeeW kees mebyebefOele e) Allocation of Costs
KeC[ ceW efJeefveeesefpele efkeee ieee nw~ Expenses directly attributed to particular
segment are allocated to the relative segment
efJeMes<e KeC[ kees meerOes ve heoeve efkeS ieS JeeeW kees
Expenses not directly attributable to specific
kece&eeefjeeW/mebeeefuele keejesyeej keer mebKee kes Devegheele ceW segment are allocated in proportion to number
efJeefveeesefpele efkeee ieee nw~ of employees / business managed.
II. ieewCe KeC[ : Yeewieesefueke KeC[ II. Secondary Segment: Geographical Segments
ke) mJeosMeer heefjeeueve a) Domestic Operations
Ke) Debleje&êre heefjeeueve b) International Operations
(C) AS-18 Related Party Transactions:

(meer) uesKeebkeve ceeveke 18 mebyebefOele he#ekeej mebJeJenej
I. List of Related Parties:
I) mebyebefOele he#ekeejeW keer meteer
a. Key Managerial Personnel :
(1) cegKe heyebOekeere keee|ceke :
Managing Director & CEO : Shri Melwyn O. Rego
heyebOe efveosMeke SJeb meerF&Dees : eer cesueefJeve Dees. jsiees
Executive Directors : Shri B.P.Sharma
keee&heeueke efveosMekeieCe : eer efye.heer. Mecee& (31.07.2016 leke) (Up to 31.07.2016)
eer Deej.heer. cejes (26.09.2016 leke) Shri Ravindra P. Marathe
eer Deej.S. MebkejveejeeCeve (Up to 26.09.2016)
eer veeruece oeceesojve (16.02.2017 mes) Shri R.A.Sankara Narayanan
eer Deleveg kegceej oeme (17.02.2017 mes) Shri Neelam Damodharan
(w.e.f 16.02.2017)
(2) Deveg<ebefieeeB: Shri Atanu Kumar Das
i) yeerDeesDeeF& Mesejneseu[ie efueefces[ (w.e.f. 17.02.2017)
ii) yeerDeesDeeF& Skemee FveJesmceW cewvepeme& heeFJes efue. b. Subsidiaries
iii) yeerDeesDeeF& Skemee ^mer mee|Jemesped heeFJes efue. a. BOI Shareholding Ltd.
iv) yeerDeesDeeF& cee yeQkeme& efue. b. BOI AXA Investment Managers Private Limited
c. BOI AXA Trustee Services Private Limited
v) heerer yeQke Dee@He Fb[esvesefMeee eryeerkes
d. BOI Merchant Bankers Ltd.
vi) yeQke Dee@]He Fbef[ee (leb]peeefveeeb) efue. e. PT Bank of India Indonesia Tbk
vii) yeQke Dee@]He Fbef[ee (vetpeeRueQ[) efue. f. Bank of India (Tanzania) Limited
viii) yeQke Dee@]He Fbef[ee (egieev[e) efue. g. Bank of India (New Zealand) Limited
ix) yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue. h. Bank of India (Uganda) Limited
i. Bank of India (Botswana) Limited
148
(3) meneeke kebheefveeeb : c. Associates

i. SmeermeerDeeF& HeeFvewvme efueefces[ a. STCI Finance Limited
ii. SSmeDeejF&meer (Fbef[ee) efue. b. ASREC (India) Limited
iii. Fb[es-]peeeqcyeee yeQke efue. c. Indo-Zambia Bank Limited
iv. yeQke eje heeeesefpele 4 #es$eere ieeceerCe yeQke d. 4 Regional Rural Banks sponsored by the Bank
ke) Deeee&Jele& ieeceerCe yeQke (hetJe& ceW Deee&Jele& #es$e ieeceerCe yeQke kes he ceW i. Gramin Bank of Aryavart (Formerly known as
peevee peelee Lee) Aryavart Kshetriya Gramin Bank)
Ke) PeejKeC[ ieeceerCe yeQke ii. Jharkand Gramin Bank
ie) vece&oe PeeyegDee ieeceerCe yeQke iii. Narmada Jhabua Gramin Bank
Ie) efJeoYe& keeWkeCe ieeceerCe yeQke iv. Vidharbha Konkan Gramin Bank
(4) mebege Gece d. Joint Venture:
(i) mej etefveeve oeF& F&eer ueeF]He FvMeesjsvme kebheveer efue. a. Star Union Dai-Ichi Life Insurance Co. Ltd.
II) ke) mebyebefOele he#ekeejeW kes meeLe mebJeJenej (heyebOeve eje eLee II) a) Transactions with Related Parties (As compiled
mecesefkele Deewj efpemehej uesKee hejer#eke efveYe&j nQ ~) by Management and relied upon by the Auditors)
Deveg<ebefieee@b/ meneeke hecegKe heyebOeve

kebheefveeeb/ mebege hecegKe heyebOeve keee|cekeeW kes
Gece keeefce&ke efjMlesoej kegue
efJeJejCe Particulars With Subsidiaries/ Key Management Relatives of Key TOTAL
Associates / Joint Personnel Management
Ventures Personnel
2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16
Je<e& 2016-17 kes oewjeve mebJeJenej Transactions during the year 2016-17
heehle yeepe Interest Received 2.03 9.98 2.03 9.98
heoe yeepe Interest Paid 51.47 53.96 0.07 0.00 0.01 51.47 54.04
ueeYeebMe Dividend 32.40 12.55 32.40 12.55
Deve Deee Other Income 77.77 62.39 77.77 62.39
mejkeejer heelf eYetelf eeeW/^p]s ejer efJeueeW /yeeb[eW keer efyeeer Sale of Govt. Securities/Treasury Bills 91.35 43.50 91.35 43.50
mejkeejer heelf eYetelf eeeW/^p]s ejer efJeueeW /yeeb[eW keer Kejero Purchase of Govt. Securities/Treasury Bills 1,690.75 967.36 1,690.75 967.36
keeheexjs yee@b[ Deewj Deve cege yeepeejeW GhekejCeeW Purchase of Corporate Bonds and Other
keer Kejero money market instruments
peceejeefMeeeb Deposits 0.89 0.89
heefjhekeJe peceejeefMeeeb Matured Deposits
heoeve efkeS ieS $eCe Loans Provided 1,395.35 2,782.77 1,395.35 2,782.77
egkeeS ieS $egCe Loans Repaid 1,246.92 3,178.94 1,246.92 3,178.94
SveheerS keer efyeeer Sale of NPA
efveJesMeke Investments
Heeefjeefceke/Jesleve Remuneration/Salary
yekeeee Mes<e eLee 31.03.2017 Outstanding as on 31.03.2017
ose Payable
pecee Deposits 47.09 119.68 0.22 0.99 0.03 0.08 47.34 120.75
GOeej Borrowing
$eCe Loans 248.18 99.76 248.18 99.76
pecee keer efveegefe Placement of the Deposits
Deve oseleeSb Other Liabilities 5.93 3.80 5.93 3.80
heeeqhleee@b (Deefiece) Receivables (Advances)
efveJesMe Investments 309.00 297.68 309.00 297.68
iewj efJeeheesef<ele heefleyelee Non Funded Commitment
hes hej/Seheer JeJemLee kee ueeYe Geee ieee Leasing / HP arrangements availed
hes hej/Seheer JeJemLee heoeve keer ieeer Leasing / HP arrangements provided
Deeue mebheefeeeW keer Kejero Purchase of fixed assets
Debeue mebheefeeeW keer efyeeer Sale of fixed assets
Deve Deeeqmleee@b Other Assets 7.14 6.51 7.14 6.51
149
Ke) cegKe heyebOeve keee|ceke: heoe heeefjeefceke b) KEY MANEGEMENT PERSONNEL: REMUNERATION PAID
(` ceW) / (in `)
heoveece Particulars 201617 201516
eer cesueefJeve jsiees Shri Melwyn O. Rego 2,706,033 1,847,503
eerceleer Jeer.Deej. Deej Smt. V.R. Iyer 778,874
eer DeCe eerJeemleJe Shri Arun Srivastava 225,656
eer efye. heer. Mecee& Shri B.P. Sharma 676,538 2,070,928
eer Deej.heer.cejes Shri R.P. Marathe 908,749 1,808,012
eer Deej.S. MebkejveejeeCeve Shri R.A. Sankara Narayanan 2,292,617 1,704,520
eer veeruece oeceesojve Shri Neelam Damodharan 264,063
eer Deleveg kegceej oeme Shri Atanu Kumar Das 257,623
The transactions with the subsidiaries and regional rural banks

meneeke yeQkeeW Deewj #es$eere ieeceerCe yeQkeeW kes mebJeJenej jepe efveebef$ele nesves kes being state controlled, have not been disclosed in view of Para 9
keejCe SSme-18 kes hewje 9 keer eq ceW hekeve veneR efkeS ieS nQ peesefke DeeF&meerSDeeF& of AS - 18 on Related Party disclosure issued by ICAI exempting
eje mebyebefOele heeea hekeve kes efueS peejer efkeS nQ efpemeceW Fve heee|eeW kes otmejs State Controlled Enterprises from making any disclosure
he#ekeejeW kes meeLe, pees Yeer jepe efveebef$ele Gece nw, mebJeJenejeW kees hekeve ve kejves pertaining to their transactions with other related parties which
keer t nw~ are also State Controlled Enterprises.
([er) uesKeebkeve ceeveke 19 - hee efJeehees<eCe (cetue yeQke) (D) AS19 Lease Financing (Parent Bank)
hee efJeehees<eCe Deewj Fmekes IekeeW ceW yeQke kes efveJesMe keer mebefJeoeiele The contractual maturities of the Parent Banks investment
in lease financing and its components, which are included
heefjhekeJeleeSb pees DeefieceeW ceW Meeefceue keer ieF& nQ kee GuuesKe veeres efkeee ieee nw: in advances, are set out below:
mekeue efveJesMe Gross Investments 0.00 0.00
heehe hee Yegieleeve Lease payment receivables
(i) 1 Je<e& mes DeefOeke veneR (i) not later than 1 year 0.00 0.00
(ii) 1 Je<e& mes DeefOeke efkevleg 5 Je<e& mes DeefOeke veneR (ii) later than 1 year but not later than 5 years 0.00 0.00
(iii) 5 Je<e& mes DeefOeke (iii) later than 5 years 0.00 0.00
kegue TOTAL 0.00 0.00
Devee|pele efJee Deee Unearned finance income 0.00 0.00
efveJeue efveJesMe Net investments 0.00 0.00
(F&) uesKeebkeve ceeveke 20 - heefle Mesej Depe&ve (E) AS20 Earnings per Share:
DeeOeejYetle Deewj levegke=le (`) Basic and Diluted (`) (14.83) (84.58)
DeeOeejYetle SJeb levegke=le F&heerSme kee heefjkeueve Calculation of Basic & Diluted E.P.S.:
FeqkeJeer MeseeOeejkeeW kees heoeve kejves eesie Je<e& kes efueS Net Profit/(Loss) for the year attributable to Equity (1470.09) (6204.26)
efveJeue ueeYe / (neefve) (` kejes[) (S) Shareholders (` in crore) (A)
FeqkeJeer Mesej keer Yeeefjle Deewmele mebKee (`kejes[)(yeer) Weighted Average Number of Equity shares (crore) (B) 99.12 73.35
DeeOeejYetle Deewj levegke=le heefle Mesej Deee (S/yeer) (`) Basic & Diluted Earnings per Share (A/B) (`) (14.83) (84.58)
heefle Mesej Debefkele cetue (`) Nominal Value per Equity Share (`) 10.00 10.00
150
(SHe) uesKeebkeve ceeveke 22 - Deee hej kejeW kes efueS uesKeebkeve (F) AS-22 Accounting for Taxes on Income:
DeemLeefiele kej Deeeqmleeeb Deewj DeemLeefiele kej oseleeDeeW kes cegKe Ieke The Major components of Deferred Tax Assets and
Deferred Tax Liabilities are as under:
efvecveevegmeej nQ :
DeemLeeefiele kej Deeeqmleeeb Deferred Tax Assets
heeJeOeeve kes efveefcee mecee Devlej kes keejCe On account of timing difference towards 6949.74 4027.78
provisions
Deve Others 610.58 601.52
kegue DeemLeefiele kej Deeeqmleeeb Total Deferred Tax Assets 7560.32 4629.30
DeemLeefiele kej oselee Deferred Tax Liabilities
eqmLej DeeeqmleeeW hej cetueeme kes keejCe On account of depreciation on fixed assets 283.20 121.47
efveJesMe hej cetueeme kes keejCe On account of depreciation on investment 312.34 228.34
heesoYetle yeepe pees ose veneR nQ kes keejCe On account of interest accrued but not due 795.29 724.30
Deee kej DeefOeefveece 1961 keer keewleer et/Sme 36(01)(viii) On account of deduction u/s 36(1)(viii) of the 752.37 750.99
Income Tax Act,1961
kes keejCe
Deve Others 0.00 23.24
kegue DeemLeefiele kej oseleeSb Total Deferred Tax Liabilities 2143.20 1848.34
efveJeue DeemLeefiele kej Deeeqmleeeb/(oseleeSb) Net Deferred Tax Assets / (Liabilities) 5417.12 2780.96
(G) AS-27 Financial Reporting of Interests in Joint

(peer) uesKeebkeve ceeveke 27 ``mebege GeceeW ceW efveJesMe keer efJeeere Ventures:
efjheese\ie'':
Investments include ` 75 (Previous year `120)
efveJesMe ceW Meeefceue nQ ` 75 (efheues Je<e& ` 120) efvecveefueefKele mebege he mes representing Parent Banks interest in the following jointly
efveebef$ele F&keeF& ceW yeQke keer efnmmesoejer kee heefleefveefOelJe :- controlled entity:
ke.meb. kebheveer kee veece jeefMe efveJeeme osMe neseu[ie % Sr.

Name of the Company Amount
Country of Holding
1 `75 28.96% No. Residence %
mej etefveeve oeF&-Feer peerJeve Yeejle
yeercee kebheveer efue., 1 Star Union DaiIchi Life `75 India 28.96%
Insurance Company Ltd.(*)
(*) Je<e& kes oewjeve, cetue yeQke ves mej etefveeve oeF&-Feer ueeFHe FbMeesjWme kebheveer
efueefces[ keer 18% efnmmesoejer ` 540 ceW yese oer nw efpememes ` 495 kee (*) During the year, the parent Bank has sold 18% stake in Star
cegveeHee ngDee nw~ Union Dai-ichi Life Insurance Company Limited for `540
resulting into profit of `495.
mebege he mes efveebef$ele efvekeeeeW ceW mecetn kes efveJesMe mes mebyebefOele DeeeqmleeeW, Aggregate amount of assets, liabilities, income and
oseleeDeeW, Deee SJeb JeeeW keer kegue jeefMe: expenses related to the groups interest in jointly controlled
entities:
efJeJejCe 31.03.2017 31.03.2016
Particulars 31.03.2017 31.03.2016
oseleeSb Liabilities
hetbpeer SJeb Deejef#eefleeeb 45.48 1.73
Capital & Reserves 45.48 1.73
peceejeefMeeeb 0.00 0.00 Deposits 0.00 0.00
GOeej 0.00 0.00 Borrowings 0.00 0.00

1793.08 2768.07 Other Liabilities & Provisions 1793.08 2768.07
Deve oseleeSb SJeb heeJeOeeve
1838.56 2769.80 Total 1838.56 2769.80
kegue
Assets
Deeeqmleeeb
Cash and Balances with Reserve Bank 12.01 3.98
Yeejleere efjp] eJe& yeQke ceW vekeoer Deewj Mes<e jeefMeeeb 12.01 3.98 of India
yeQkeeW ceW Mes<e Deewj ceebie hej leLee Deuhe metevee 0.00 19.00 Balances with Banks and Money at call 0.00 19.00
hej heehe Oeve and short notice
1717.38 2559.06 Investments 1717.38 2559.06
efveJesMe
151
efJeJejCe 31.03.2017 31.03.2016 Particulars 31.03.2017 31.03.2016
Deefiece 2.74 4.99 Advances 2.74 4.99
Deeue Deeeqmleeeb 2.74 4.53 Fixed Assets 2.74 4.53
Deve Deeeqmleeeb 103.69 178.24 Other Assets 103.69 178.24
kegue 1838.56 2769.80 Total 1838.56 2769.80
hetbpeeriele yeeOeleeSb 0.00 0.00 Capital Commitments 0.00 0.00
Deve Deekeeqmceke oseleeSb 5.47 5.20 Other Contingent Liabilities 5.47 5.20
Deee Income
Dee|pele yeepe 3.04 5.79 Interest Earned 3.04 5.79
Deve Deee 30.39 39.39 Other Income 30.39 39.39
kegue 33.43 45.18 Total 33.43 45.18
Jee Expenditure
Jee efkeee ieee yeepe 0.00 0.00 Interest Expended 0.00 0.00
heefjeeueve Jee 17.55 32.88 Operating Expenses 17.55 32.88
heeJeOeeve SJeb DeekeeqmcekeleeSb 0.00 0.00 Provisions & Contingencies 0.00 0.00
kegue 17.55 32.88 Total 17.55 32.88
ueeYe / (neefve) 15.88 12.30 Profit / (Loss) 15.88 12.30
(Se) uesKeebkeve ceeveke 29 : ``heeJeOeeve, Deekeeqmceke oseleeSb SJeb Deekeeqmceke (H) AS-29 Provisions, Contingent Liabilities and
Contingent Assets: (Parent Bank)
Deeeqmleeeb'' (cetue yeQke) :
A. Movement of Provisions for liabilities (excluding
ke. oseleeDeeW nsleg heeJeOeeveeW ceW Gleej e{eJe (Deve kes heeJeOeeveeW kees efvekeeue kej) provision for others)
efJeJejCe efJeefOeke ceeceues/DeekeeqmcekeleeSb Legal cases/contingencies

Particulars
2016-17 2015-16 2016-17 2015-16
heejbefYeke Mes<e 41.68 28.20
Opening Balance 41.68 28.20
Je<e& kes oewjeve heeJeOeeve 33.33 13.48
Provided during the year 33.33 13.48
Je<e& kes oewjeve Gheeesie keer 0 0 Amounts used during the year 0 0
ieF& jeefMe Closing Balance 75.01 41.68
Debeflece Mes<e 75.01 41.68
Timing of outflow/uncertainties Outflow on Outflow on
yeefnie&ceve kee mecee/ mecePeewles / efemueerkejCe mecePeewles / efemueerkejCe settlement / settlement /
DeefveeqeleleeSb hej yeefnie&ceve hej yeefnie&ceve Crystallization Crystallization
Ke. Deekeeqmceke oseleeSb B. Contingent Liabilities
eLee GequueefKele Fme hekeej keer oseleeSb, veeeeuee kes efveCe&e/ ceOemLelee Such liabilities are dependent upon the outcome of
court order/arbitration/out of court settlement, disposal of
kejves/ veeeeuee kes yeenj mecePeewlee, Deheerue kee efveheeve, ceebieer ieF& jeefMe, appeals, the amount being called up, terms of contractual
mebefJeoeiele oeefelJeeW keer Melex, efJekeeme leLee mebyebefOele he#eeW eje GeF& ieF& ceebie obligations, devolvement and raising of demand by
pewmee Yeer ceeceuee nes hej eceMe: efveYe&j kejlee nw~ Fve ceeceueeW ceW keesF& heeflehete|le concerned parties, as the case may be. No reimbursement
Dehesef#ele veneR nw~ is expected in such cases.
11. During the year under Audit, there is no change in
11. uesKee hejer#ee kes lenle Je<e& kes oewjeve cetue yeQke keer uesKeebkeve veerefleeeW ceW keesF& accounting policies of the Parent Bank, as those followed
heefjJele&ve veneR ngDee nw, pewmee efke Deeue mebheefeeeW hej cetueeme kes DeueeJee, in the preceding financial year except in respect of
hetJe&Jeleea efJeeere Je<e& ceW efkeee ieee nw~ Fmemes henues, yeQke, yeQke eje efveOee&efjle oj depreciation on fixed assets. Earlier, the Bank was
hej efueefKele efJeefOe kes Devegmeej meYeer Deeue mebheefeeeW (kebhetj Deewj kebhetj mee@ charging depreciation on all fixed assets (other than
Computer & Computer Software) as per written down
HeJesejkes DeueeJee) hej cetueeme eepe& kej jne Lee, pees, Deye Deeue mebheefeeeW method at the rate determined by the bank which has now
keer Devegceeefvele Gheeesieer peerJeve kes DeeOeej hej, meerOeer jsKee heefle (SmeSueSce) been changed to Straight Line Method (SLM) based on the
ceW yeoue efoee ieee nw~ Fme lejn kes yeoueeJe kes keejCe ` 313.17 keer estimated useful life of Fixed assets. Due to such change
the excess depreciation, amounting to `313.17 has been
Deefleefje cetueeme DeJeefueefKele keer ieeer nw Deewj Je<e& kes oewjeve ueeYe Deewj neefve written back and credited to Profit & Loss Account during
Keeles ceW pecee keer ieeer nw~ the year.
12. cetue yeQke eje keer ieeer neefveeeW kees Oeeve ceW jKeles ngS, Yeejleere efj]peJe& yeQke ves 12. In view of the losses incurred by the Parent Bank, RBI
jepemJe DeefYekejCe kees [sefye kejles ngS Deefleefje erej-I hehexetDeue yeemesue has permitted the Bank to make payment of interest on
152
III kes Devegheeueke hej yeeb[eW hej yeepe kee Yegieleeve kejves kes efueS yeQke kees Devegceefle oer Additional Tier I Perpetual Basel III Compliant Bonds
by debiting the Revenue Reserve. Accordingly, during
nw~ leodvegmeej , Je<e& kes oewjeve, cetue yeQke ves 31 ceee&, 2016 leke ose yeepe kes efueS the year, the Parent Bank has reversed the provision of
` 177.81 ke heeJeOeeve kees yeepe Jee ceW pecee kejles ngS efjJeme& kej efoee nw Deewj Fme `177.81 made towards interest payable till 31st March,
lejn kes heeJeOeeve kes mecelegue jeefMe kees jepemJe efjp] eJe& mes mLeeveebleefjle kej efoee ieee nw~ 2016 by crediting the same to interest expended and an
Fmekes DeueeJee, 31 ceee&, 2017 kees meceehle ngS Je<e& kes efueS ` 413.22 kee yeepe amount equivalent to such provision has been transferred
Jee Yeer jepemJe efjp] eJe& kees efoee ieee nw~ from the Revenue Reserve. Further, Interest expended of
`413.22 for the year ended 31st March, 2017 has also
been debited to Revenue Reserve.
13) Deve vees
S) keee&veerefleke $eCe hegve&jevee (Sme[erDeej) kes lenle ceeveke megefJeOeeDeeW kes 13. Other Notes
mebyebOe ceW `òyeeJeiemle Deeeqmle -heefjMeesOeve nsleg eespevee'' Deewj oyeeJeiemle a) In compliance with the RBI Guidelines in respect
of Scheme for Stressed Assets-Revision, in
DeeeqmleeeW keer OeejCeere hegvej&evee nsleg eespevee kes mebyebOe ceW DeejyeerDeeF& respect of Standard Facilities under Strategic Debt
efoMeeefveoxMeeW kes Devegheeueve ceW yeQke ves 31 ceee&, 2017 kees meceehle Je<e& Restructuring (SDR) and Scheme for Sustainable
kes oewjeve ` 114.43 keer jeefMe efjJeme& keer nw pees Ssmes KeeleeW ceW Deheehle Structuring of Stressed Assets (S4A), the Parent
Bank has during the year ended 31st March, 2017
yeepe keer jeefMe nw. reversed an amount of `114.43 being unrealised
yeer) Je<e& kes oewjeve yeQke ves oes GOeej KeeleeW (eLee 31 ceee&, 2017 kees ceeveke) ceW interest in such accounts.
oyeeJeiemle DeeeqmleeeW keer OeejCeere hegvej&evee (S4A) Meg keer nw efpevekeer kegue b) During the year the Parent Bank has invoked
Sustainable Structuring of Stressed Assets (S4A) in
yekeeee ` 272.80 nw. S4A eespevee kes keeee&vJeeve kes yeeo ner yeQke eje Two borrower accounts (Standard as on 31st March,
Dehese#f ele heeJeOeeve keer ieCevee keer peeSieer. 2017) having aggregate outstanding of ` 272.80
as on 31st March, 2017. The required provision
meer) Je<e& kes oewjeve, cetue yeQke ceW OeesKesyee]pe kes he ceW Jeieeakele Ske will be reckoned by the Parent Bank only upon
GOeejkelee& kes ceeceues ceW DeejyeerDeeF& heefjhe$e [eryeerDeej e. yeer.heer. implementation of the S4A scheme.
yeer.meer.83/21.04.048/2014-15 efoveebke 01 Dehewue, 2015 Deewj c) During the year, in Parent Bank, in case of one
[eryeerDeej ve. yeerheer.92/21.04.048/2015-16 efoveebke 18 Dehewue Borrower declared as fraud, an amount of `65.40
has been provided, in terms of RBI circular DBR.
2016 kes Deveghe .65.40 kee heJeeOeeve efkeee ieee nw~ eLee 31 No.BP.BC.83/21.04.048/2014-15 dated April 01,
ceee& 2017 kees heJeeOeeve efkeS peeves nsleg Mes<e jeefMe . 65.19 nw efpemes 2015 and DBR.No.BP.BC.92/21.04.048/2015-16
jepemJe Deejef#eefle mes Deenefjle efkeee ieee~ dated April 18, 2016. The amount remaining un-
provided as on 31st March, 2017 is `65.19 has
[er) DeejyeerDeeF& efveosMeeW kes Devegheeueve ceW, Deeeqmle iegCeJeee meceer#ee been drawn from Revenue Reserve.
(SkeetDeej) kes Devegueiveke - III kes lenle oMee&S ieS Keeles, peneb d) In Parent Bank, in compliance with RBI directives,
keee&efve<heeove mebyebOeer cegeW ee keg MeleeX kees hetje ve kejves keer Jepen accounts shown under Annex III of Asset Quality
Review (AQR), wherein restructuring was failed
mes hegvej&evee efJeHeue jner, Deewj DeejyeerDeeF& efveoxMeeW kes Deveghe Gve due to performance issues or non fulfilment of
KeeleeW ceW DeeJeMeke heeJeOeeve efkeee ieee, Gve KeeleeW keer eLee 31 ceee& certain conditions and necessary provisions was
2017 kees meceer#ee keer ieF& Deewj Deye GvnW Jeieeake=le efkeee ieee nw held in those accounts in terms of RBI directives,
have been reviewed as on 31st March, 2017 and
leLee DeeF&DeejSmeer ceevekeeW kes Deveghe heeJeOeeve efkeee ieee nw~ eLee has now being classified and provision has been
31 ceee& 2017 kees pees Keeles ceeveke Les Gvekes mebyebOe ceW DeejyeerDeeF& made as per the IRAC norms. Incremental provision
efveosMeeW kes Deveghe efkeS ieS ` 83.22 kes Je=efMeerue heeJeOeeve kees of ` 83.22 which was made by Parent Bank in
terms of RBI directives have been reversed on 31st
eLee 31.03.2017 kees efjJeme& kej efoee ieee nw~ March, 2017 w.r.t. those accounts which remained
F&) ``heefjhekeJelee leke Oeeefjle'' Jeie& kes lenle efveJesMeeW keer efyeeer mes standard as on 31st March, 2017.
heehle ueeYe keer jeefMe `1146.70 (efJeiele Je<e& `243.86) kees e) In respect of the Parent Bank, profit on sale of
Investments held under Held to Maturity category
ueeYe-neefve Keeles ceW ues peeee ieee nw Deewj lelheeele `749.85 amounting to `1146.70 (previous year `243.86) has
(efJeiele Je<e& .159.47) keer jeefMe kees, kej keer jeefMe Meeefceue ve been taken to the Profit & Loss Account and thereafter
kejles ngS, hetbpeer Deejef#eefle ceW meceeeesefpele efkeee ieee nw Deewj yeQeEkeie an amount `749.85 (previous year `159.47) has
been appropriated to the Capital Reserve, net of taxes
efJeefveece DeefOeefveece, 1949 keer Oeeje 17 kes lenle Gmes meebJeefOeke and transfer to Statutory Reserve under section 17 of
Deejef#eefle kees Debleefjle efkeee ieee nw~ the Banking Regulation Act, 1949
14. cetue yeQke Deewj Deveg<ebeif eeeW kes he=Leke efJeeere efJeJejCeeW ceW efpeve Deefleefje peevekeeefjeeW 14. Additional information disclosed in the separate financial
statements of the Parent bank and the subsidiaries having
kee hekeve efkeee ieee nw, efpevekee mecesekf ele efJeeere efJeJejCeeW kes mener Deewj no bearing on the true and fair view of the Consolidated
veeeesef ele eqkeesCe hej keesF& heYeeJe veneR nw leLee kece cenlJe keer ceoeW mes mebyebeOf ele Financial Statements and also the information pertaining to
the items which are not material, have not been disclosed
peevekeejer kee hekeve mecesekf ele efJeeere efJeJejCeeW ceW veneR efkeee ieee nw~ in the Consolidated Financial Statements.
15. peneB keneR DeeJeMeke mecePee ieee nw efJeiele Je<e& kes Deebke[eW kees hegve:mecetefnle/ 15. Previous Years figures have been regrouped/rearranged
hegve:JeJeeqmLele efkeee ieee nw~ wherever considered necessary.
153
mJeleb$e uesKee hejer#ekeeW keer efjhees& INDEPENDENT AUDITORS REPORT

To
heefle, The Board of Directors of Bank of India
yeQke Dee@He Fbef[ee kee efveosMeke ceb[ue Report on the Consolidated Financial Statements
mecesefkele efJeeere efJeJejCeeW hej efjhees& 1. We have audited the accompanying consolidated financial
statements of Bank of India (the Parent Bank) and its
1. nceves yeQke Dee@]He Fbef[ee (hewjW yeQke) Deewj Fmekes GheeceeW, meneeke kebheefveeeW subsidiaries, associates and joint ventures collectively
Deewj mebege GeceeW efpemes Deeies `yeesDeesDeeF& mecetn' kene ieee nw, kes mebueive hereinafter referred to as BoI Group and the consolidated
mecesefkele efJeeere efJeJejCeeW keer efceueer-pegueer uesKee hejer#ee kej ueer nw~ mecesefkele financial statements comprise the Consolidated Balance
efJeeere efJeJejCeeW ceW 31 ceee&, 2017 leke kee mecesefkele legueve-he$e, ueeYe Sheet as at 31st March 2017, the Consolidated Statement
of Profit and Loss and Consolidated Cash Flow Statement
Je neefve kee mecesefkele efJeJejCe Deewj cenlJehetCe& uesKee veerefleeeW kes meeLe-meeLe for the year then ended together with a summary of
lelkeeueerve mecee ceW meceehle ngS Je<e& kee mecesefkele vekeoer-heJeen efJeJejCe Deewj significant accounting policies and other explanatory
Deve JeeKeelceke metevee Meeefceue nw~ mecesefkele efJeeere efJeJejCe efvecveefueefKele hej information. The consolidated financial statements are
DeeOeeefjle nQ- based on
a) Financial statements of the Parent Bank audited by us;
ke) nceejs eje uesKee hejeref#ele cetue (hewjW) yeQke kes efJeeere efJeJejCe;
b) Financial statements of four domestic subsidiaries,
Ke) Deve uesKee hejer#ekeeW eje uesKee heefjef#ele eej mJeosMeer GheeceeW, one domestic joint venture, two domestic associates
Ske mJeosMeer mebege Gece, oes mJeosMeer meneeke kebheefveeeW kes efJeeere audited by other auditors; and
efJeJejCe, Deewj c) Audited Financial Statements of one overseas
associate for the year ended on 31st December 2016.
ie) heyebOeve eje leweej efkeS ieS heebe efJeosMeer GheeceeW kes efJeeere efJeJejCe, d) Financial statements of five overseas subsidiaries
efpevekeer meceer#ee Deve uesKee-hejer#ekeeW eje efJeMes<e he mes meceskeve kes prepared by the Management and reviewed by other
GsMe mes keer ieF& nw, Deewj auditors specifically for consolidation purpose; and
e) Unaudited financial statements of four domestic
Ie) eej mJeosMeer meneeke kebheefveeeW kes efJeeere efJeJejCe efpevekeer uesKee associates.
hejer#ee veneR keer ieF& nw~
Managements Responsibility for the Consolidated Financial
mecesefkele efJeJejCe kes efueS heyebOeve kee GejoeefelJe Statements
2. Fve mecesefkele efJeeere efJeJejCeeW kees leweej kejves kee GejoeefelJe heyebOeve kee 2. Management is responsible for the preparation of these
nw, pees Yeejle ceW meeceeve he mes mJeerkeee& uesKeebkeve efmeebleeW kes Devegmeej consolidated financial statements that give a true and fair
yeerDeesDeeF& ieghe keer mecesefkele efJeeere eqmLeefle, mecesefkele efJeeere keee&-efve<heeove view of the consolidated financial position, consolidated
financial performance and consolidated cash flows of BoI
Deewj mecesefkele vekeoer heJeen kee mener Deewj Gefele heefjMe hemlegle kejles nQ; Group in accordance with accounting principles generally
FmeceW mecesefkele efJeeere efJeJejCeeW keer leweejer Deewj hemlegefle mes mebye Deebleefjke accepted in India; this includes the design, implementation
efveeb$eCe kee ef[peeFve, keeee&vJeeve Deewj jKe-jKeeJe Meeefceue nQ, pees mener Deewj and maintenance of internal control relevant to the
Gefele heefjMe hemlegle kejles nQ leLee leeeqlJeke DeMeg keLeveeW mes cege nQ, eens preparation and presentation of the consolidated financial
Jes OeesKeeOe[er ee $egef mes ngS neW~ statements that give a true and fair view and are free from
material misstatement, whether due to fraud or error.
uesKee hejer#ekeeW kee GejoeefelJe Auditors Responsibility
3. nceejer uesKee hejer#ee kes DeeOeej hej Fve mecesefkele efJeeere efJeJejCeeW hej jee 3. Our responsibility is to express an opinion on these
DeefYeJee kejvee nceeje GejoeefelJe nw~ nceves Deheveer uesKee hejer#ee Yeejleere consolidated financial statements based on our audit. We
meveoer uesKeekeej mebmLeeve eje peejer uesKee hejer#ee ceevekeeW kes Devegmeej keer nw~ conducted our audit in accordance with the Standards on
Auditing issued by the Institute of Chartered Accountants of
Fve ceevekeeW keer Dehes#ee nw efke nce veereflehejke DeeJeMekeleeDeeW kee heeueve kejW India. Those Standards require that we comply with ethical
Deewj en efke efJeeere efJeJejCe he$e leeeqlJeke DeMeg keLeveeW mes cege neW, Fme nsleg requirements and plan and perform the audit to obtain
leke&mebiele efveeqelelee heehle kejves kes efueS eespevee yeveeeW Deewj Gmekee efve<heeove reasonable assurance about whether the consolidated
kejW ~ financial statements are free from material misstatement.
4. An audit involves performing procedures to obtain audit
4. uesKee hejer#ee ceW, mecesefkele efJeeere efJeJejCeeW ceW jeefMeeeW SJeb hekeerkejCeeW kes yeejs evidence about the amounts and disclosures in the
ceW uesKeehejer#ee-mee#e heehle kejves kes efueS keee& efve<heeove keer heefeeeSb Meeefceue consolidated financial statements. The procedures selected
nesleer nQ~ egveer ieF& heefeee uesKee hejer#ekeeW kes efveCe&e hej efveYe&j kejleer nw, efpemeceW depend on the auditors judgment, including the assessment
mecesefkele efJeeere efJeJejCe kes leeeqlJeke DeMeg keLeveeW kes cetueebkeve kee peesefKece of the risks of material misstatement of the consolidated
financial statements, whether due to fraud or error. In
Meeefceue nw, eens Jen OeesKeeOe[er ee $egef kes keejCe ngS neW~ Gve peesefKeceeW kee making those risk assessments, the auditor considers
cetueebkeve kejves ceW uesKee hejer#eke yeerDeesDeeF& mecetn kes mecesefkele efJeeere efJeJejCe internal control relevant to the BOI Groups preparation and
keer leweejer Deewj hemlegefle mes mebye Deebleefjke efveeb$eCe hej efJeeej kejlee nw, pees presentation of the consolidated financial statements that
Gve hejeqmLeefleeeW kes Devegketue uesKee hejer#ee heefeeeDeeW kees ef[peeFve kejves kes give a true and fair view in order to design audit procedures
that are appropriate in the circumstances. An audit also
efueS mener Deewj Gefele heefjMe hemlegle kejles nQ~ uesKee hejer#ee ceW, Gheeesie keer includes evaluating the appropriateness of accounting
ieF& uesKee veerefleeeW keer Gheegelee kes cetueebkeve Deewj heyebOeve eje efkeS iees policies used and the reasonableness of the accounting
uesKee DevegceeveeW kes cetueebkeve kes meeLe-meeLe mecesefkele efJeeere efJeJejCeeW keer mebhetCe& estimates made by management, as well as evaluating the
hemlegefle kee cetueebkeve Meeefceue nw~ overall presentation of the consolidated financial statements.
5. We believe that the audit evidence we have obtained is
5. nceeje efJeeeme nw efke nceejs eje heehle efkeS iees uesKee hejer#ee mee#e heee&hle nQ sufficient and appropriate to provide a basis for our audit
Deewj nceejer uesKee jee kees DeeOeej heoeve kejves kes efueS Gheege nQ~ opinion.
154
DeefYecele Opinion
6. In our opinion and to the best of our information and
6. nceejer jee Deewj nceejer meJeexece peevekeejer kes Devegmeej leLee nceW efoS iees according to the explanations given to us and based on
mheerkejCeeW Deewj GheeceeW kes efJeeere efJeJejCeeW hej Deve uesKee hejer#ekeeW kes efJeeej the consideration of the reports of the other auditors on
kes DeeOeej hej, pewmes efke veeres vees efkeee ieee nw, mecesefkele efJeeere efJeJejCe Yeejle the financial statements of the subsidiaries as noted below,
ceW meceevele mJeerke=le uesKee efmeebleeW kes Deveghe mener Deewj Gefele heefjMe hemlegle the consolidated financial statements give a true and fair
kejles nQ~ view in conformity with the accounting principles generally
accepted in India;
ke) 31 ceee&, 2017 leke yeerDeesDeeF& mecetn kes keeeeX keer eqmLeefle kes mebyebOe ceW, a) in the case of the Consolidated Balance Sheet,
mecesefkele legueve-he$e kes ceeceues ceW; of the state of affairs of the BoI Group as at 31st
March 2017;
Ke) Gme leejerKe kees meceehle ngS Je<e& keer neefve kes mecesefkele ueeYe Deewj neefve b) in the case of the Consolidated Statement of Profit
efJeJejCe kes ceeceues ceW; Deewj and Loss, of the loss for the year ended on that
date; and
ie) Gme leejerKe kees meceehle ngS Je<e& kes vekeoer heJeen kes mecesefkele vekeoer heJeen c) in the case of the Consolidated Cash Flow
efJeJejCe kes ceeceues ceW~ Statement, of the cash flows for the year ended on
that date.
Fme ceeceues kee heYeeJe - Emphasis of Matter
7. nceejer jee ceW keesF& Mele& meefVeefJe efkeS efyevee, nce efvecve keer Deesj Oeeve 7. Without qualifying our opinion, we draw attention to:
Deekee|<ele kejles nQ : a. Note No. 11 regarding change in accounting policy
in respect of Depreciation on Fixed Assets.
S) Deeue Deeeqmle hej DeJecetueve kes mebyebOe ceW uesKeebkeve veerefle ceW heefjJele&ve
b. Note No. 12 regarding withdrawal from Revenue
mes mebyeeqvOele vees meb. 11; Reserve for payment of interest on Additional Tier I
yeer) Deefleefje efej I yesefceeeoer yesefmeue III Devegheeueke yee@C[dme hej yeepe kes Perpetual Basel III Compliant Bonds.
Yegieleeve nsleg jepemJe Deejef#eefle mes DeenjCe kes mebyebOe ceW vees meb. 12~ Other Matters
8. We have not audited the following financial statements
Deve ceeceues incorporated in the consolidated financial statements:
8. nceves mecesefkele efJeeere efJeJejCeeW ceW meceeefJe efvecveefueefKele efJeeere efJeJejCeeW keer a. subsidiaries whose financial statements reflect total
uesKee hejer#ee veneR keer nw~ assets (net) of `3545.68 Crores, total revenues
ke) Gve GheeceeW keer efpevekes efJeeere efJeJejCe kegue DeeeqmleeeB (efveJeue) (net) of ` 359.67 Crores and net cash outflows of
` 59.58 Crores,
` 3545.68 kejes[, kegue jepemJe (efveJeue) ` 359.67 kejes[ Deewj
efveJeue vekeoer yeee heJeen keer jeefMe ` 59.58 kejes[ oMee&leer nw, b. joint venture whose financial statements reflect total
assets (net) of `6526.27 Crores, total revenues
Ke) Jes mebege Gece efpevekee efJeeere efJeJejCe kegue DeeeqmleeeB (efveJeue) (net) of ` 74.08 Crores and net cash outflows of
` 6526.27 kejes[, kegue jepemJe (efveJeue) ` 74.08 kejes[ leLee ` 63.33 Crores,
efveJeue yeee heJeen ` 63.33 kejes[ oMee&leer nQ~ c. Associates reflecting share of net profit of the Parent
ie) meneeke kebheefveee@b cetue yeQke kes efveJeue ueeYe kee efnmmee `102.23 Bank of ` 102.23 Crores.
kejes[ oMee&leer nQ~ These financial statements have been audited by other
auditors whose reports have been furnished to us by the
Fve efJeeere efJeJejCeeW keer uesKee hejer#ee Deve uesKee-hejer#ekeeW eje keer ieF& nw, efpevekeer Management and our opinion on the quarterly financial
efjheesX nceW heyebOeve eje hemlegle keer ieF& nQ Deewj efleceener efJeeere heefjCeeceeW Deewj Je<e& kes results and the year to date results, to the extent they
Deye leke kes heefjCeeceeW hej Devleefjce efJeeere efJeJejCeeW keer meercee leke nceejer jee kesJeue have been derived from such interim financial statements
Deve uesKee hejer#ekeeW keer efjheeseX hej DeeOeeefjle nw~ Fme ceeceues ceW nceejer jee mee#eshe is based solely on the report of such other auditors. Our
(keJeeefueHeeF[) veneR nw~ opinion is not qualified in the respect of this matter.
9. We have also relied on the un-audited financial statements
9. nce eej meneeke kebheefveeeW kes DeuesKee-hejeref#ele efJeeere efJeJejCeeW hej Yeer efveYe&j of Four associates as made available to us by the
nQ, pewmee efke nceW cetue yeQke kes heyebOeve eje GheueyOe kejeee ieee nw, efpemekes management of the Parent Bank based on which share
DeeOeej hej ` 47.65 kejes[ kes ueeYe kes efnmmes kee meceskeve ceW efJeeej efkeee of profit of `47.65 Crores have been considered in
ieee nw~ consolidation.
10. Gheeg&e hewjeieeHe 7 Deewj 8 ceW yeleees iees ceeceueeW kes mebyebOe ceW nceejer jee meehes#e 10. Our opinion is not qualified in respect of the matters stated
in para 7 and 8 above.
(qualified) veneR nw~
ke=les cesmeme& ieesJej, ueuuee SC[ cesnlee ke=les cesmeme&. yeer. jeve Sb[ DemeewefmeSs ke=les cesmeme&. peer.[er.Deehes SC[ keb.
For Grover, Lalla & Mehta For B. Rattan & Associates For G. D. Apte & Co.
(SHeDeejSve 002830N) (FRN 002830N) (SHeDeejSve 011798N) (FRN 011798N) (SHeDeejSve 100515W) (FRN 100515W)
Deeueeske ieeseue Yeejle jeve meewjYe hesMeJes
Alok Goyal Bharat Rattan Saurabh Peshwe
meomelee meb.501529 M. No. 501529 meomelee meb.090682 M. No. 090682 meomelee e.121546 M. No. 121546
mLeeve Place : cegbyeF& Mumbai
efoveebke Date : 22 ceF&, 2017 May 22, 2017
155
yeemesue III (mlebYe 3)- hekeve(mecesefkele)ceee& 2017

leeefuekee [erSHe 1
Devegheeesie kee keee&#es$e
mecetn ceW Meer<e& yeQke kee veece efpeme hej en mebjevee ueeiet nesleer nw : yeQke Dee@]He Fbef[ee
i. iegCeelceke hekeve
De. Ssmes mecetn mebmLeeDeeW keer meteer pees meceskeve ceW Meeefceue nQ
keee FkeeF&/mebmLee keee FkeeF& meceskeve meceskeve kes kesJeue

meceskeve keer
uesKee meceskeve kes meceskeve keer kes efveeeceke oeejs meceskeve keer Ske oeejs kes
mebmLee FkeeF& kee veece/efveieceve osMe efJeefOe ceW Deblej
oeejs ceW Meeefceue nw efJeefOe mecePeeSb kes lenle Meeefceue nw efJeefOe mecePeeSb Debleie&le mecesefkele nw
kes keejCe oW
(neb/veneR) ne@b/veneR lees keejCe oW
yeQke Dee@]He Fbef[ee vetpeerueQ[ efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
yeQke Dee@]He Fbef[ee (egieeb[e) efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
yeQke Dee@]He Fbef[ee (leve]peeefveee) efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
heerer yeQke Dee@]He Fbef[ee mJeosMeer eryeerkes ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
Fb[esvesefMeee
yeerDeesDeeF& Mesej neseu[ie efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
yeerDeesDeeF& Skemee FvJesmcesv ce@vespeme& hee.efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
yeerDeesDeeF& Skemee ^mer mee|Jemesme hee. efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
yeerDeesDeeF& cee yeQkeme& efue. ne@b Deveg<ebieer ne@b Deveg<ebieer ueeiet veneR ueeiet veneR
mej etefveeve oeF&-F&eer ueeF&He FvMetjvme keb. efue. ne@b mebege Gece veneR mebege Gece ueeiet veneR ueeiet veneR
SmeermeerDeeF& Heeeveevme efue. ne@b meneeke kebheveer ne@b meneeke kebheveer ueeiet veneR ueeiet veneR
SSmeDeejF&meer (Fbef[ee) efue. ne@b meneeke kebheveer ne@b meneeke kebheveer ueeiet veneR ueeiet veneR
Fb[es-Peebefyeee yeQke efue. ne@b meneeke kebheveer ne@b meneeke kebheveer ueeiet veneR ueeiet veneR
DeejDeejyeer efJeoYe& keeWkeCe ieeceerCe yeQke ne@b meneeke kebheveer ne@b meneeke kebheveer ueeiet veneR ueeiet veneR
DeejDeejyeer men Deee&Jele& #es$eere ieeceerCe yeQke ne@b meneeke kebheveer ne@b meneeke kebheveer ueeiet veneR ueeiet veneR
DeejDeejyeer SmeSe PeejKeb[ ieeceerCe yeQke ne@b meneeke kebheveer ne@b meneeke kebheveer ueeiet veneR ueeiet veneR
DeejDeejyeer SmeSe vece&oe PeeyegDee ieeceerCe yeQke ne@b meneeke kebheveer ne@b meneeke ueeiet veneR ueeiet veneR
kebheveer
Ke) uesKeebkeve leLee efveeeceke meceskeve iegbpeeFMe oesveeW kes lenle meceskeve ceW Meeefceue ve efkeS peeves Jeeues mecetn mebmLeeDeeW keer meteer-
Ssmeer keesF& Yeer mecetn mebmLee veneR nw efpemekes efueS uesKeebkeve meceskeve iegbpeeFMe Deewj efveeeceke meceskeve iegbpeeFMe, oesveeW kes lenle meceskeve nsleg efJeeej ve efkeee ieee nes~
156
ii. cee$eelceke hekeve:

ie. Ssmeer mecetn mebmLeeDeeW keer meteer pees meceskeve ceW Meeefceue nQ
kegue yewuebme Meer FeqkeJeer (efJeefOeke efvekeee kegue yewueWme Meer Deeeqmleeeb (keevetveer
mebmLee keer cegKe
mebmLee kee veece/efveieceerkejCe kee osMe kes uesKeebkeve legueve he$e ceW efoS Devegmeej) FkeeF& kes uesKeebkeve legueve he$e ceW
ieefleefJeefOe
(FeqkeJeer+efjpeJe&) efoS Devegmeej)
yeQke Dee@]He Fbef[ee vetpeerueQ[ efue. yeQeEkeie 2,414.97 5,479.25
yeQke Dee@]He Fbef[ee (egieeb[e) efue. yeQeEkeie 580.35 2,987.77
yeQke Dee@]He Fbef[ee (leve]peeefveee) efue. yeQeEkeie 961.27 5,207.29
yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue. yeQeEkeie 242.53 1,154.18
heerer yeQke Dee@]He Fbef[ee mJeosMeer eryeerkes Fb[esvesefMeee yeQeEkeie 2,840.45 20,966.69
yeerDeesDeeF& Mesej neseu[ie efue. me@ke SkemeeWpe kee 243.13 258.53

meceeMeesOeve Je kee
efveheeve
yeQke Dee@]He Fbef[ee Skemee FvJesmcesv ce@vespejme& hee.efue. Deeeqmle heyebOeve 560.56 658.12
yeQke Dee@]He Fbef[ee Skemee ^mer mee|Jemesme hee. efue. ^merefMehe mesJeeSb 0.70 0.94
yeerDeesDeeF& cee yeQkeme& efue. cee yeQeEkeie 123.25 123.37
mej etefveeve oeF&-Feer ueeF&He FvMetjvme keb. efue. peerJeve yeercee 5,275.48 65,262.68
SmeermeerDeeF& Heeeveevme efue. SveyeerSHemeer- 1,4426.98 90,526.67
Sve[erSmeDeeF&
SSmeDeejF&meer (Fbef[ee) efue. Deeeqmle Jemetueer kebheveer 1,418.65 1,962.31
Fb[es peebefyeee yeQke efue. yeQeEkeie 4,685.57 19,727.78
DeejDeejyeerSmeSe efJeoYe& keeWkeCe ieeceerCe yeQke yeQeEkeie 2,287.62 42,964.85
DeejDeejyeerSmeSe Deeee&Jele& ieeceerCe yeQke yeQeEkeie 14,568.80 18,932.64
DeejDeejyeerSmeSe PeejKeb[ ieeceerCe yeQke yeQeEkeie 1,447.72 35,832.31
DeejDeejyeerSmeSe vece&oe PeyegDee ieeceerCe yeQke yeQeEkeie 5,986.62 78,492.12
Ie. meYeer Deveg<ebefieeeW ceW hetbpeeriele keceer keer kegue jeefMeefpemes efJeefveeeceke meceskeve, DeLee&le iegbpeeFMe ceW Meeefceue veneR efkeee ieee efpevekeer keewleer keer peeleer nw:
Deveg<ebefieeeW ceW keesF& keceer veneR nw~
* yeercee mebmLeeDeeW ceW yeQke kes kegue efnle keer meceie jeefMe (GoenjCeeLe& eeuet yener cetue) efpevnW peesefKece DeeOeej hej ceehee peelee nw:
kegue yewueWme Meer FeqkeJeer keewleer heefle kee Gheeesie kejves
kegue FeqkeJeer ceW yeQke keer
yeercee kebheefveeeW kes veece/ mebmLee keer hecegKe (efJeefOeke mebmLee kes uesKeebkeve yeveece peesefKece Yeeefjleeheefle kee
efnmmesoejer kee % / celeoeve
efveieceerkejCe kee osMe ieefleefJeefOe yewueWme Meer ceW yeleeS Gheeesie kejves mes efveeeceke hetbpeerhej
DeefOekeej kee Devegheele
jeefMe efceefueeve cee$eelceke heYeeJe (` efceefueeve ceW)
mej oeF&-Feer ueeFHe peerJeve yeercee 65262.68 28.96 1875.00 (peesefKece Yeej 250 %)
FbMeesjWme keb.efue.
e. yeQeEkeie mecetn kes Yeerlej efveefOeeeW ee efveeeceke hetbpeer kes DeblejCe kes mebyebOe ceW keesF& heefleyebOe ee yeeOeeSb pewmee efke Yeejleere efj]peJe& yeQkeeje DeefOeMeeefmele nw~
157
leeefuekee [erSHe - 2
efej 1 hetbpeer : Mesej hetbpeer, heefleOeeefjle Deee leLee heefleOeeefjle Deee kes
efJeefveeespeve eje efvee|cele Deejef#eefleeeB~
hetbpeer heee&hlelee

peesefKece Yeeefjle DeeeqmleeeW kees eej peesefKece YeejeW kes Devegece eje megefveeqele
i. iegCeelceke hekeve efkeee peelee nw~ peesefKece-Yeej kee JeieeakejCe, efkemeer hee$e mebheee|eke ee ieejber
ke. Jele&ceeve leLee YeeJeer keee&-keueehees kes meceLe&ve ceW Deheveer hetbpeer heee&hlelee keer ieCevee kejles ngS, Deeeqmle keer heke=efle, $eCe peesefKece, yee]peej peesefKece Deewj
cetueebkeve kes efueS yeQke kes eqkeesCe keer meb#eshe ceW efJeJesevee~ heleske Deeeqmle SJeb heeflehe#e mes peg[s peesefKece kes DeeOeej hej efkeee peelee nw~ Ssmeer
1. yeQke Dee@]He Fbef[ee ner heefeee, Dee@]He-yewuesvme Meer Skemehees]pej kes efueS Yeer keer peeleer nw~
Deheves `peesefKece Yeeefjle DeeeqmleeeW keer leguevee ceW hetbpeer Devegheele (meerDeejSDeej) 5. yeQke Dee@]He Fbef[ee (yeeslmJeevee) efue.
kees mecegefele yeveeS jKeves nsleg yeQke mecee-mecee hej Deheveer hetbpeeriele yeQke keer efveeeceke hetbpeer, pees Fmekes heyebOeve eje heyebefOele nw, Jen oes efej ceW
DeeJeMekeleeDeeW kee efveeefcele cetueebkeve kejlee nw~ YeefJe<e ceW keejesyeej Je=ef, efJeYeeefpele nw :
hetbpeeriele DeeJeMekeleeSb, veerefle efoMee-efveoxMe, cesees Deee|Leke heefjMe SJeb
peesefKece #ecelee, Deeefo kee Oeeve jKeves nsleg hetbpeeriele eespevee keer Jeee|<eke DeeOeej efej 1 hetbpeer : Mesej hetbpeer, heefleOeeefjle Deee leLee heefleOeeefjle Deee kes
hej meceer#ee keer peeleer nw~ meYeer peesefKeceeW mes Jeeheke he mes efveheves nsleg yeQke ves efJeefveeespeve eje efvee|cele Deejef#eefleeeb (Deveg<ebieer kes efueS Deye neefve)~ efej I
Deebleefjke hetbpeer heee&hlelee cetueebkeve heefeee (DeeF&meerSSheer) efJekeefmele keer nw~ hetbpeer keer ieCevee kes efueS hetJe&oe Jee SJeb DeemLeefiele heYeejeWkees Iee efoee peelee
nw~
2. heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer)
efej 2 hetbpeer : Den&ke ieewCe $eCe hetbpeer, mecesefkele #eeZ`Z`fleYeee DeLee&le ceeveke
yeQke Fb[esvesefMeee kes efJeefveecevekes Deveghe efJeosMeer cege Jeeheej eueeves kes efueS,
DeeeqmleeeW hej heeJeOeeve leLee efyeeer nsleg GheueyOe FeqkeJeer efueKeleeW kes Gefele
yeQke keer efej-1 hetbpeer kece-mes-kece IDR 1 efêfueeve nesvee eeefnS~
cetueebkeve hej Deheehle Gieener~
3.
yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. (Deveg<ebieer) Deewj yeQke Dee@]He Fbef[ee (egieeb[e)
efue. (Deveg<ebieer) ii. cee$eelceke hekeve
hee&Jes#eCe GsMe nsleg yeQke Dee@]He lebpeeefveee (yeerDeeser) Deewj yeQke Dee@]He egieeb[e jeefMe efceefueeve heeeW ceW
(yeerDeeset) eje keeee&eqvJele Devegmeej, yeemesue meefceefle eje efJekeefmele efoMeeefveoxMeeW (yeer) $eCe peeseKf ece nsleg hetpb eer DeeJeMekeleeSb : 268,122.58
hej DeeOeeefjle lekeveerke kee heeesie kejles ngS, yeQke heyebOeve eje hetbpeer heee&hlelee ceevekeerke=le eqkeesCe Deheveeves keer Mele& hej
leLee efveeeceke hetbpeer kes heeesie keer efveeefcele efveiejeveer keer peeleer nw~ DeeJeMeke hees&Heesefueees
metevee efleceener DeeOeej hej yeerDeeser mLeeveere efJeefveeeceke kes heeme hemlegle nw, Jen
heefleYeteflekejCe Skemehees]pej
oes efej ceW efJeYeeefpele nw :
(meer) yee]peej peeseKf ece nsleg hetpb eer DeeJeMekeleeSb: ceevekeerke=le
efej 1 hetbpeer :- Mesej hetbpeer, heefleOeeefjle Deee leLee heefleOeeefjle Deee kes 21,668.09
DeJeefOe eqkeesCe;
efJeefveeespeve eje efvee|cele Deejef#eefleeeb~ efej-1 hetbpeer keer ieCevee ceW hetJe&oe Jee
SJeb DeemLeeefiele heYeej kee efueS peeles nQ~ yeepe oj peesefKece 13,241.09
efej 2 hetbpeer :- Den&ke ieewCe $eCe hetbpeer, mecesefkele #eefleYeee leLee efyeeer nsleg efJeosMeer cege peesefKece (meesvee meefnle) 334.87
GheueyOe FeqkeJeer efueKeleeW kes Gefele cetueebkeve hej Deheehle Gieener~ FeqkeJeef peesefKece 8,092.13
peesefKece Yeeefjle DeeeqmleeeW kees eej peesefKece YeejeW kes Devegece eje megefveeqele ([er) heefjeeueve peeseKf ece nsleg hetpb eer DeeJeMekelee : yesefmeke
efkeee peelee nw~ peesefKece-Yeej kee JeieeakejCe, efkemeer hee$e mebheee|eke ee ieejber Fbef[kesj eqkeesCe 25,529.19
keer ieCevee kejles ngS, Deeeqmle keer heke=efle, $eCe peesefKece, yee]peej peesefKece Deewj
heleske Deeeqmle SJeb heeflehe#e mes peg[s peesefKece kes DeeOeej hej efkeee peelee nw~ Ssmeer ceevekeerke=le eqkeesCe (eefo ueeiet nes)
ner heefeee, mebYeeefJele neefveeeW keer DeefOeke Deekeeqmceke heke=efle kees heefjueef#ele (F&) kee@ceve FeqkeJeer efej 1, efej 1 Deewj kegue hetbpeer
kejles ngS keg DeeMeesOeveeW kes meeLe, Dee@]He-yewuesvme Meer Skemehees]pej kes efueS Yeer Devegheele :
keer peeleer nw~ es mecesefkele mecetn nsleg; Deewj cenlJehetCe& yeQke
Deveg<ebefieeeW kes efueS (HesceJeke&efkeme lejn ueeiet
4. yeQke Dee@]He Fbef[ee (vetpeerueQ[) efue. (Deveg<ebieer)
efkeee peelee nw Gmekes DeeOeej hej mQ[ Sueesve ee
hee&Jes#eCe GsMe nsleg efj]peJe& yeQke Dee@]He vetpeerueQ[ (DeejyeerSvepes[) kes meye-kevmee@efue[sef[
efoMeeefveoxMeeW hej DeeOeeefjle efveeesefpele lekeveerke hej hetbpeer heee&hleelee leLee efveeeceke
hetbpeer kes heeesie keer efveiejeveer heefleefove yeQke kes heyebOeve eje keer peeleer nw~ Deece FeqkeJeer efej 1 hetbpeer (CET 1) 7.71%
DeeJeMeke metevee kee hekeve efleceener DeeOeej hej meeceeve hekeve efJeJejCe eje efej 1 hetbpeer (T 1) 9.42%
efkeee peelee nw~ yeQke kes heyebOeve eje heyebefOele efveeeceke hetbpeer ceW kesJeue efej 1
kegue hetbpeer Devegheele 12.62%
hetbpeer Meeefceue nw~
158
leeefuekee [erSHe 3 - $eCe peesefKece hegvemebjefele veneR efkeee peelee Deewj ``ceeveke Deeeqmle'' kes he ceW JeieeakejCe
kes efueS hee$e veneR nes peelee, Jemetueer kes efjkee[& kes Devegmeej efveeefcele nesves hej
meYeer yeQkeeW kes efueS meeceeve hekeve Yeer cetue [ermeermeerDees mes ceen kes Devoj JeeefCeeqpeke heefjeeueve Meg kejves ceW
DemeHeue jnlee nQ lees Gmes SveheerS kes he ceW Jeieeake=le efkeee peeSiee~
1.2 ``Deefveeefcele eqmLeefle
ke) $eCe peesefKece meefnle meeceeve iegCeelceke hekeve keer DeeJeMekelee efpemeceW
meeqcceefuele nw Ske Keelee leye ``Deefveeefcele'' ceevee peelee nw peye GmeceW mJeerke=le meercee/DeenjCe
DeefOekeej mes peeoe yekeeee ueieeleej yevee jns~ Gve ceeceueeW ceW peneB heOeeve
efheues ose leLee Dehemeeceeve keer heefjYee<ee (uesKeebkeve heeespeve nsleg)
heefjeeueve Keeles ceW yekeeee Mes<e mJeerke=efle meercee/DeenjCe DeefOekeej mes kece nw
1.0 yeQke Dee@]He Fbef[ee efkevleg legueve he$e keer efleefLe leke 90 efoveeW leke ueieeleej keesF& pecee veneR nw
ee Gme DeJeefOe kes oewjeve yeepe veeceW kejves keer jeefMe ve nes lees, Fve KeeleeW kees
yeQke, Yeejleere efj]peJe& yeQke kes efJeefveeceeW kee Devegheeueve kejlee nw, efpemekee
``Deefveeefcele'' Keelee ceevee peelee nw~
meejebMe efvecveefueefKele nw
1.3 ``Deefleose''
1.1 Devepe&ke DeeeqmleeeB
efkemeer $eCe megefJeOee kes Debleie&le yeQke kees ose keesF& jeefMe leye ``Deefleose'' nesleer
Ske Deeeqmle efpemeceW hee Deeeqmle Meeefceue nw peye yeQke kes efueS Deee GlheVe veneR
nw peye yeQke eje efveOee&efjle efleefLe kees ose jeefMe kee Yegieleeve veneR efkeee peelee
kejleer nw leye Jen Devepe&ke nes peeleer nw~
nw~
Devepe&ke Deeeqmle (SveheerS) Ske Ssmee $eCe ee Deefiece nw efpemeceW :
1.4 Devepe&ke efveJesMe
ceereeoer $eCe kes mebyebOe 90 efoveeW mes DeefOeke DeJeefOe kes efueS cetueOeve kee yeepe
heefleYetefleeeW kes ceeceues ceW, peneB yeepe/cetueOeve yekeeee nw leLee yeQke heefleYetefleeeW
Deewj/ee efkemle Deefleose jnlee nw~
hej Deee keer ieCevee veneR kejlee nw leLee efveJesMecetue ceW cetueneme nsleg eLeesefele
Ske DeesJej[êHe/vekeoer $eCe (Dees[er/meermeer) kes mecyevOe ceW, veeres oMee&S ieS heeJeOeeve kejlee nw~
Devegmeej ``Deefveeefcele ngDee Keelee~
Ske Devepe&ke efveJesMe (SveheerDeeF&) Ske Devepe&ke Deefiece (SveheerS) kes meceeve nw
ee leLee yeeiele efyeue kes ceeceues ceW 90 efoveeW mes DeefOeke DeJeefOe kes efueS peneB :
Deefleose jnves Jeeues efyeue~
yeepe/efkemle (heefjhekeJelee Deeiece meefnle) ose nw leLee 90 efoveeW mes DeefOeke leke
DeuheeJeefOe HemeueeW nsleg oes Hemeueer ceewmeceeW kes efueS, Deefleose jnves Jeeues cetueOeve Deoe nw~
keer efkemle DeLeJee yeepe~
DeefOeceeveer MesejeW kes eLeesefele heefjJele&veeW meefnle peneB efveOee&efjle ueeYeebMe kee
oerIee&JeefOe HemeueeW nsleg Ske Hemeueer ceewmece kes efueS Deefleose jnves Jeeues cetueOeve Yegieleeve veneR efkeee peelee nw~
keer efkemle DeLeJee Gmehej yeepe~
FeqkeJeer MesejeW kes ceeceues ceW, Yeejleere efj]peJe& yeQke kes DevegosMeeW kes Deveghe
efoveebke 1 HejJejer, 2006 kes heefleYeteflekejCe hej efoMeeefveoxMeeW kes DevegmejCe ceW veJeervelece legueve he$e kes DevegheueyOelee hej efkemeer kebheveer kes MesejeW ceW efveJesMe kee
efkemeer heefleYeteflekejCe uesve osve eueefveefOe megefJeOee keer jeefMe 90 efoveeW mes DeefOeke cetue . 1 heefle kebheveer nw lees Ssmes FeqkeJeer Mesej Devepe&ke efveJesMe ceeves peeSbies~
yekeeee jnleer nw lees~
efveie&cekelee& eje eefo keesF& $eCe megefJeOee heehle keer peeleer nw pees yeQke keer yener
yeQke efkemeer Yeer Keeles kees SveheerS kes he ceW leye ner Jeieeake=le kejsiee peye yeepe ceW Devepe&ke Deefiece nw leye Fme efveie&cekelee& eje peejer heefleYetefleeeW ceW efveJesMe kees
efleceener kes Deble mes 90 efoveeW kes Yeerlej hetjer lejn egkeeee veneR peeS~~ Devepe&ke Deefiece ceevee peeSiee leLee efJeueescele~
yegefveeeoer/iewj yegefveeeoer mebjevee heefjeespevee kes efueS keesF& $eCe, eefo Gmes ef[yesvej/yee@[ ceW efveJesMe, efpemes Deefiece heke=efle kee mecePee peeS Jen efveJesMeeW hej
hegvemebjefele veneR efkeee peelee Deewj ``ceeveke Deeeqmle'' kes he ceW JeieeakejCe kes ueeiet Devepe&ke Deefiece kes DeOeOeerve nw~
efueS hee$e veneR nes peelee, Jemetueer kes efjkee[& kes Devegmeej (90 efove kee Deefleose
nesves hej) JeeefCeeqpeke heefjeeueve Meg nesves mes henues efkemeer Yeer mecee SveheerS kes 2.0 heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer)
he ceW Jeieeake=le efkeee peeSiee~ $eCe iegCeJeee kee DeefYeefveOee&jCe keejesyeej keer mebYeeJevee, $eCeer kee keee&efve<heeove
Deewj egkeewleer #ecelee pewmes leLeeW kes DeeOeej hej efkeee peelee nw~ en heleske
efkemeer yegefveeeoer mebjevee heefjeespevee kes efueS keesF& $eCe eefo Gmes hegvemebjefele
DeefYeefveOee&jCe leLe Deewj IekeeW leLee mebyebefOele $eCeer keer efJeefMeleeDeeW mes mebye
veneR efkeee peelee Deewj ``ceeveke Deeeqmle'' kes he ceW JeieeakejCe kes efueS
DeefYeefveOee&jCe leLees kes DeeOeej hej efkeee peelee nw~ leovegmeej DeeeqmleeeW kees eeuet,
hee$e veneR nes peelee, Jemetueer kes efjkee[& kes Devegmeej efveeefcele nesves hej Yeer cetue
efJeMes<e GuuesKe, DeJeceeveke, mebefoiOe Deewj neefve heJeie& ceW Jeieeake=le efkeee peelee nQ~
[ermeermeerDees mes oes Je<e& kes Devoj JeeefCeeqpeke heefjeeueve Meg kejves ceW DemeHeue
jnlee nw lees Gmes SveheerS kes he ceW Jeieeake=le efkeee peeSiee~ ``DeeeqmleeeB'' Depe&ke DeeeqmleeeW Deewj Devepe&ke DeeeqmleeeW ceW Jeieeake=le keer peeleer
nQ~ Depe&ke DeeeqmleeeB, jepemJe Dee|pele kejves kes efueS efkemeer yeQke eje efveefOeeeW

efkemeer iewj yegefveeeoer mebjevee heefjeespevee kes efueS keesF& $eCe eefo Gmes
159
kee heeJeOeeve nw~ ``Devepe&ke DeeeqmleeeB `` yeQke keer Depe&ke DeeeqmleeeW kes DeueeJee
heeflehe#ekeejeW kes $eCe peesefKece kee mebkesvCe, Yeewieesefueke SJeb Deeweesefieke ($eCeeW
nw efpemeceW neefve keer mebYeeJevee nw~ SJeb DeefieceeW kes efueS) meerefcele kejvee~
keesF& Deeeqmle Devepe&ke leye nesleer nw peye Jen yeQke kes efueS jepemJe GlheVe 3.1 iele ose SJeb Devepe&ke keer heefjYee<ee (uesKeebkeve GsMe kes efueS)
kejvee yebo kej osleer nw~ Devepe&ke Deeeqmle Ssmee $eCe ee Deefiece nw peneB cetueOeve
DeesJej[êHe SJeb Deve $eCe megefJeOee efyevee efJeefMe efveele leejerKeeW kes iele ose
Deewj/ee yeepe 90 efove mes DeefOeke kes efueS yekeeee nw~
ceeves peeSbies eefo
iele ose : efkemeer Yeer $eCe megefJeOee kes Devleie&le yeQke kees ose jeefMe ieleose nesleer
ieenke kee GOeej meercee mes DeefOeke nes peeS~
nw eefo Gmekee Yegieleeve yeQke eje efveOee&efjle keer ieF& efleefLe kees veneR efkeee peelee
nw~ ieenke keer GOeej meercee meceehle nes peeS~
1 peveJejer, 2010 kees heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes ves veF&
ieCevee efkeS ieS yeepe Deewj DeJeefOe kes efueS efveele yeepe kees hetje kejves kes
uesKeebkeve veerefle heerSmeSkes 50 leLee 55 kes keeee&vJeeve kees DeejcYe efkeee efueS peceejeefMeeeW kee Deheee&hle nesvee~
pees Devleje&êre uesKeebkeve ceeveke DeeF&SSme 32 leLee 39 kes meceeve nw efpemekes efyeue Deveele kej efoS ieS neW~
Devegmeej efJeeere DeeeqmleeeW kees Gefele cetue hej hemlegle efkeee peevee DeefveJeee& nw~
heerSmeSkes 50 SJeb 55 kes keeee&vJeeve kes oewjeve, yeQke Dee@]He Fbef[ee Fb[esvesefMeee efyeue ee Keeles kee Yegieleeve efveele leejerKe hej ve efkeee ieee nes~
ves efoMeeefveoxMe peejer efkeS nQ efke eefo mebeceCe keeue kes oewjeve DeLee&le Je<e&
$eCe efpevekeer egkeewleer efkemleeW ceW keer peeveer nesleer nw, mecetes he mes ieleose ceeves
2011 leke eefo yeQke Ssefleneefmeke neefve [ee veneR jKeleer nw lees Jen, Gheeg&e peeles nQ, eefo keesF& Yeer efkemle pees ose nes egkeer nw Deewj leerme efove ee peeoe
Jee|Celeevegmeej eefmele efJeeere Deeeqmle keer ieCevee kej mekelee nw~ Deye nce yeQke DeJeefOe kes efueS Yegieleeve veneR keer ieF& nes~
kes keesj yeQeEkeie ceW mecesefkele heerSmeSkes heefjkeueve ceW heieefle oMee& jns nQ pees
heeweesefiekeer GVeeflekejCe kes nceejs keejesyeejer eespevee kes meceeve nw~ 4.0 yeQke Dee@]He Fbef[ee (vetpeerueQ[) efue.
cee$eelceke eqkeesCe eje meceeref#ele yekeeee $eCe Deewj Deefiece efvecveevegmeej yekeeee $eCe Deewj DeefieceeW keer meceer#ee cee$eelceke eqkeesCe eje kej
Jeieeake=le efkeS peevee eeefnS : efvecveevegmeej Jeieeake=le keer peeveer eeefnS:
iele ose efoveeW keer mebKee JeieeakejCe heeJeOeeveerkejCe iele ose efoveeW keer mebKee JeieeakejCe heeJeOeeveerkejCe
90-180 DeJeceeveke 15% 91-180 DeJeceeveke 10%
120-180 mebefoiOe 50% 181-270 mebefoiOe 50%
180 Deewj peeoe neefve 100% 271 Deewj DeefOeke neefve 100%
3.0
yeQke Dee@]He Fbef[ee (vet]peerueQ[) yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. yeQke Dee@]He 5.0 yeQke Dee@]He Fbef[ee(lebpeeefveee) efue.
Fbef[ee (vet]peerueQ[) yeQke Dee@]He Fbef[ee egieeb[e SJeb yeQke Dee@]He Fbef[ee (yeeslmJeevee) yekeeee $eCe Deewj DeefieceeW keer meceer#ee cee$eelceke eqkeesCe eje kej
efue. (Deveg<ebieer) efvecveevegmeej Jeieeake=le keer peeveer eeefnS:
$eCe peesefKece yeQke kes efueS efJeeere neefvekee peesefKece nes peelee nw peye keesF& iele ose efoveeW keer mebKee JeieeakejCe heeJeOeeveerkejCe
ieenke ee efkemeer efJeeere efueKele kee heeflehe#eer Deheves mebefJeoeiele oeefelJeeW keer hete|le
91-180 DeJeceeveke 20%
veneR kej heelee nw Deewj Jen hecegKe he mes ieenkeeW SJeb Deve yeQkeeW kees yeQke eje
heoe $eCeeW SJeb DeefieceeW leLee veeces heefleYetefleeeW ceW efveJesMe kes keejCe neslee nw~
181-270 mebefoiOe 50%
271 Deewj DeefOeke neefve 100%
efveosMeke ceb[ue ves Deheveer $eCe meefceefle kees $eCe peesefKece keer etke kes efueS
efpeccesoejer heleeeesefpele keer nw~ $eCe meefceefle kees efjhees& kejves Jeeuee $eCe efJeYeeie 6.0 yeQke Dee@]He Fbef[ee egieeb[e
yeQke kes $eCe peesefKece kes heyebOeve kes efueS efpeccesoej nw, FmeceW efvecveefueefKele yekeeee $eCe Deewj DeefieceeW keer meceer#ee cee$eelceke efkeesCe eje kej
Meeefceue nw- efvecveevegmeej Jeieeake=le keer peeveer eeefnS:

mebheee|eke DeeJeMekeleeDeeW kees keJej kejles ngS $eCe veerefleeeW kee heefleheeove, iele ose efoveeW keer mebKee JeieeakejCe heeJeOeeveerkejCe
$eCe efveOee&jCe, peesefKece ieseE[ie leLee efjheese\ie, heuesKeer leLee efJeefOeke heefeeeSb, 91-179 DeJeceeveke 20%
efJeefveeeceke leLee meebefJeefOeke DeeJeMekeleeDeeW kee Devegheeueve~
180-365 mebefoiOe 50%

$eCe megefJeOeeDeeW kes Devegceesove Deewj veJeerveerkejCe kes efueS heeefOeke=le kejves kee 365 Deewj DeefOeke neefve 100%
{eBee mLeeefhele kejvee~ yees[& eje eLee Devegceesefole $eCe veerefle eje $eCe meerceeSB
Meeefceue nesleer nQ~ 7.0 yeQke Dee@]He Fbef[ee (yeesmleJeevee) efue.
yekeeee $eCe Deewj DeefieceeW keer meceer#ee cee$eelceke eqkeesCe eje kej
$eCe peesefKece keer meceer#ee SJeb DeefYeefveOee&jCe~
efvecveevegmeej Jeieeake=le keer peeveer eeefnS:
160
iele ose efoveeW keer mebKee JeieeakejCe heeJeOeeveerkejCe ceeveob[ meefnle), keercele efveOee&jCe, $eCe cetueebkeve, meerceeDeeW kee efveOee&jCe, $eCe
peesefKece ceeveob[, Geesie ceeveob[, mebheee|eke Deewj ceee|peve, efjMleeW keer meceer#ee,
1 Je<e& ceeveke heefleYetle - 20% heleeeespeve kej eespevee meebefJeefOeke leLee Deve efveeb$eCe leLee heuesKeerkejCe~
DeheefleYetle - 25%
Debleje&êre heefjeeueveeW nsleg $eCe veerefle nw Deewj heleske kesv keer Deheveer esef[
1 Je<e& mes DeefOeke SJeb 2 Je<e& mes kece mebefoiOe 25% + keceer kee veerefle nw pees cegKe veerefle mes cesue Keeleer nw~ $eCe ceeceues ceW MeefeeeW kes heleeeespeve
100 % kes efueS Ske Deueie veerefle nw~ Fmekes Deefleefje $eCe peesefKece keer heneeve
2 Je<e& mes DeefOeke mes 4 Je<e& leke mebefoiOe 40% + keceer kee leLee efveiejeveer $eCe DevegheJele&ve veerefle kes Debleie&le keer peeleer nw~ hegveie&ve veerefle,
100% yeQke peesefKece veerefle, osMe peesefKece veerefle leLee $eCe uesKeehejer#ee veerefle Yeer nw~
4 Je<e& mes DeefOeke mebefoiOe 100% efveJesMe meefceefle eje Devegceesove kes yeeo leLee efveJesMe veerefle ceW efoS ieS veerefleiele
efoMeeefveoxMeeW kes Devegmeej efveJesMe DevegyebefOele neslee nw~
271 SJeb DeefOeke neefve 100%
ii.
mebmLeeiele {ebee
Ke) yeQke kes $eCe peesefKece heyebOeve veerefle hej eee&
$eCe peesefKece heyebOeve keee& nsleg yeQke kes mebmLeeiele {ebes ceW Meer<e& mlej hej
ke. yeQke Dee@]He Fbef[ee efveosMeke ceb[ue nw pees peesefKece heyebOeve hej Jeeheke hee&Jes#eCe jKelee nw~ yees[&
Ske yeQke kes hees&HeesefueeeW ceW, Ske ieenke DeLeJee heeflehe#e kee GOeej, Jeeheej keer peesefKece heyebOeve meefceefle (Deej kee@ce) pees efke yees[& keer Ghe-meefceefle nw leLee
mecePeewlee Deewj Deve efJeeere uesve-osve kes heefleyelee kees hetCe& kejves keer De#ecelee efpemekes DeOe#e yeQke kes DeOe#e Deewj Fmekes meome kes he ceW $eCe, ceekexeEie
ee Deefvee mes DeLeJee $eCe veerefle ceW JeemleefJeke ee cenmetme efkeS ieS eme mes Deewj heefjeeueveelceke peesefKece heyebOeve meefceefle kes hecegKe nQ pees $eCe peesefKece
hees&HeesefueeeW kes ye{les cetue keer SkecegMle etke mes neefve GlheVe nesleer nw~ meefnle mecesefkele peesefKece heyebOeve keer veerefle Deewj keee&veerefle efveOee&efjle kejles nQ~

Fve keefceeeW kes efJe yeQke kes oerIee&JeefOe efJeeere mJeemLe kes efueS Ske { heefjeeueveelceke mlej hej $eCe peesefKece heyebOeve meefceefle (meerDeejScemeer) $eCe
peesefKece heyebOeve HesceJeke& keer DeeJeMekelee nw~ $eCe peesefKece heyebOeve ceW heneeve, peesefKece kee oeefelJe mebYeeueles nQ~ Fmekes cegKe keeeeX ceW yees[& eje Devegceesefole
ceeheve, efveiejeveer leLee $eCe peesefKece efveeb$eCe meeqcceefuele nw~ $eCe peesefKece heyebOeve veerefle kee keeee&vJeeve, ye=nle DeeOeej hej yeQke kes $eCe
peesefKece keer efveiejeveer, $eCe heleeeespeve, ye=nle $eCe peesefKece hej efJeJeskehetCe&

$eCe peesefKece heyebOeve veerefle ceW meeceeve mlej hej yeQke ves efJeefYeVe hekeej kes $eCe meercee, hees&HeesefueeeW heyebOeve Deeefo meefnle $eCe ceeceueeW mes mebyebefOele meYeer veerefleeeW
peesefKece keer heneeve keer nw~ Glheeo/heefeeeDeeW kes mlej hej DeefOeke met#celee mes kee yees[& mes Devegceesove nsleg DevegMebmee kejvee nw~
heneeve nesleer nw~ veS GlheeoeW/heefeeeDeeW kees DeejcYe kejves mes henues efJeefYeVe
peesefKeceeW kee Deekeueve efkeee peelee nw, efpemes peesefKece eqkeesCe mes peesefKece peesefKece heyebOeve efJeYeeie ceneheyebOeke heo kes cegKe peesefKece DeefOekeejer kes osKejsKe
jefnle efkeee peelee nw~ ceW keee&jle nw pees peesefKece heyebOeve hej yees[& eje efveOee&jle meerceeDeeW kes Deboj
Jeeheke he mes $eCe peesefKece kee ceeheve, efveeb$eCe leLee heyebOeve kejlee nw leLee

$eCe peesefKece heyebOeve HesceJeke& ceW leerve efJeefMe KeC[eW kees Fmekeer veerefle ceW yees[&/Deej kee@ce/meerDeejScemeer eje lee peesefKece ceeveob[eW kes meeLe Devegheeueve
meceeefnle efkeee ieee nw pees nw- veerefle SJeb keee&veerefle, mebmLeeiele {ebee Deewj megefveeqele kejlee nw~ ceneheyebOeke kes Debleie&le keee&jle $eCe efveiejeveer efJeYeeie $eCe
heefjeeueve/heCeeueer~ hees&HeesefueeeW kee DevegheJele&ve kejlee nw, mecemeeDeeW keer heneeve kejlee nw leLee
keefceeeW kees otj kejves kee Gheee kejlee nw~ $eCe uesKeehejer#ee keeeeX ceW $eCe
i. veerefle Deewj keee&veerefle
meceer#ee/$eCe uesKeehejer#ee kee meceeJesMe nw~
yeQke meblegefuele peesefKece oMe&ve kees Deheveelee jne nw, efpememes keefve mecee ceW
Yeer yeQke Deheves meblegueve kees yeveeS jKe heeee~ eeefhe veS leLee DevegS #es$eeW kes iii. heefjeeueve/heCeeueer/heefeeeSb
mebyebOe ceW yeQke keer Ske Kegueer veerefle jner nw leLee veS DeJemejeW kees yeQke ves ncesMee yeQke $eCe heoeve kejves kes efueS efvejblej Ske ceeveke, legueve he$e ceW Meeefceue ve
heneevee nw~ Fme oMe&ve kes cenlJehetCe& he#eeW kees heefjhe$eeW ceW oMee&ee ieee nw leLee nesvesJeeueer ceoeW meefnle meYeer $eCe peesefKeceeW kee Devegj#eCe leLee heuesKeerkejCe,
mecee-mecee hej DevegosMe hegeqmlekee he ceW mebefnleeye efkeee ieee nw~ DeeJeefOeke Jeefeiele yeeOeleeOeejer meceer#ee, DeeJeefOeke efvejer#eCe leLee mebheee|eke
ueeYeheolee, meecevee efkeS peevesJeeues efJeefYeVe peesefKeceeW kes mlej, hetBpeer mlej, yeepeej heyebOeve heCeeueer pewmeer mJele: henue kej $eCe peesefKece heyebOeve kejlee nw~
heefjMe leLee heefleeesefielee kees eqiele jKeles ngS yeQke kes keejesyeejer GsMeeW $eCe peesefKece meercee ceW Geesie eje yeeOeleeOeejer meercee Je mebkesvCe meercee,
Deewj keee&veerefleeeW kee efveCe&e efueee peelee nw~ yeQke keer meese ncesMee Deeeqmle ieenkeeW kes efJeeere keee&efve<heeove nsleg heCeeueer Je heefeee nsleg efveiejeveer leLee
iegCeJeee leLee Depe&ve hej jnleer nw DeleSJe Jen efJeJeskehetCe& {bie mes peesefKece efveeb$eCe meercee ceW yekeeee efveeb$eCe meeqcceefuele nw~ $eCe efJemleej nsleg peebe leLee DeefOeMes<e
meefnle ueeYeheolee kees DeefOeke kejves kee heeeme kejlee nw~ nw eLee $eCe mJeerke=efle mes $eCe peesefKece heyebOeve kees Deueie kejvee, meerDeejScemeer
$eCe peesefKece heyebOeve veerefle leLee meeLe&ke $eCe peesefKece mebyebOeer veerefle pewmes $eCe eje peesefKece eqkeesCe mes veS GlheeoeW leLee heCeeueer kee hegvejer#eCe, yeng $eCe
veerefle leLee $eCe DevegheJele&ve veerefle kee Devegceesove leLee DeeJeefOeke leewj hej meceer#ee Devegceesoke, peesefKece efveOee&jCe kejves keer heCeeueer, ieenke kes peesefKece ieWeE[ie hej
efveosMeke ceb[ue eje keer peeleer nw~ $eCe veerefle efJeefYeVe #es$eeW kee Oeeve jKeleer DeeOeeefjle keercele megefJeOeeDeeW keer heCeeueer, peesefKece eqkeesCe mes $eCe hemleeJeeW
pewmes ieenke, efJeheCeve, GOeej kes #es$eJeej DeefYeiece, $eCe meghego&ieer, $eCe hej kes hegvejer#eCe nsleg $eCe peesefKece cetueebkeve meefceefle, $eCe heefeee uesKeehejer#ee,
peesj, $eCe DeJeefOe, $eCe Depe&ve, peesefKece esCeer efveOee&jCe (peesefKece mJeerkeej mJeerke=efle hetJe& mebefJelejCe hetJe& meceer#ee leLee mJeerke=efle hetJe& meceer#ee heCeeueer leLee
161
mJeleb$e uesKeehejer#ee Je peesefKece meceer#ee keee& efveJesMeeW nsleg hemleeJe $eCe peesefKece $eCe uesKee hejer#ee/$eCe meceer#ee JeJemLee (SueDeejSce)
efJeMues<eCe, efJemle=le cetueebkeve leLee ece efveOee&jCe kes DeOeOeerve nw~ heJesMe mlej $eCe uesKee hejer#ee/$eCe meceer#ee JeJemLee $eCe yener keer iegCeJeee kes ueieeleej
kes ceeceues ceW, vetvelece eceefveOee&jCe/iegCeJeee ceeveke, Geesie, heefjhekeJelee, cetueebkeve kejves Deewj $eCe heyebOe ceW iegCeelceke megOeej ueeves nsleg Ske heYeeJeer
DeJeefOe, efveie&ce Devegmeej ceeceues efveJesMeeW nsleg efJeefveOee&efjle efkeS ieS nQ efpememes meeOeve nw~
efke lejuelee kes peesefKece leLee mebkesvCe kes efJehejerle heYeeJe kees kece kej mekelee
nw~ Deve yeQkeeW hej mekeue peesefKece hej kesvereke=le heefjMe heoeve kejves nsleg v. efJeMues<eCe kes ceeOece mes mebefJeYeeie heyebOeve
Ske Gefele HesceJeke& leLee DeOe&Jeee|<eke meceer#ee keer ieF& nw~ osMe kes peesefKece kee efJeefYeVe $eCe hees&HeesefueeeW SJeb efveJesMeeW keer meceie mebjevee Deewj iegCeJeee keer
DevegheJele&ve DeOe&Jeee|<eke DeeOeej hej neslee nw~ efveiejeveer kes efueS Ske Gheege heCeeueer nesvee Yeer cenlJehetCe& nw~ Fme GsMe mes
peesefKece DeeeqmleeeW kes efJeefJeOeleehetCe& hees&HeesefueeeW kee Devegj#eCe efkeee peelee nw MegDeele kes efueS yeQke ves Ske mejue hees&HeesefueeeW efveiejeveer HesceJeke& heejbYe efkeee
leLee hees&HeesefueeeW kes efveeefcele efJeMues<eCe kejves keer Ske heCeeueer nw efpememes efke nw~ Deeies euekej yeQke Deewj DeefOeke heefj<ke=le hees&HeesefueeeW heyebOeve cee@[ue leweej
peesefKece mebkesvCe kes peesefKece efveeb$eCe kees megefveeqele efkeee pee mekes~ Devepe&ke kejsiee~ 10 ueeKe Deewj Fmemes DeefOeke Jeeues KeeleeW ceW jseEie ceeFiesMeve ceener
DeefieceeW kes mebyebOe ceW Ske meblegefuele veerefle heefeeeiele nw~ $eCe peesefKece heyebOeve efkeee pee jne nw Deewj yees[& kees hemlegle efkeS peeles nQ~ esef[ efjmke cewvespeceW
heCeeueer kes DeejcYe meefnle heyebOeve metevee heCeeueer (SceDeeF&Sme) GVeefleMeerue efkeee meeHeJesej (meerDeejSceSme) ejCeye he mes keeee&eqvJele efkeee pee jne nw~ yeQke
ieee nw efpememes efke yeQke keer #eceleeSb ye{sieer leLee legueve he$e ceW ve DeevesJeeueer S[Jeebme Sheese kees mJeerkeej kejves kes efueS leweej nes jne nw~
DeefveJeeueer meYeer ieefleefJeefOeeeW kes $eCe peesefKece kee yeQke heyebOeve kejsiee~ vi. peesefKece ceeheebkeve
iv. $eCe peesefKece heyebOeve/vetveerkejCe nsleg efvecveefueefKele meeOeveeW kee Gheeesie Jele&ceeve ceW $eCe peesefKece kee efveOee&jCe peesefKece esCeer efveOee&jCe JeefeMe mlej
efkeee peelee nw - hej kejves Deewj hees&Heesefueees mlej hej DeeeqmleeeW kes Yeejebke SJeb peesefKece Yeejebkees
kes DeeOeej hej jKeer ieF& hetBpeer kes ceeOece mes efkeee peelee nw~ 31 ceee& 2008
$eCe Devegceesefole kejves mebyebOeer heeefOekeej DeefOekeejeW kee heleeeespeve mes heYeeJeer veJeerve hetBpeer heee&hlelee HesceJeke& (yeemesue II) kes Devleie&le yeQke ves ceeveke
yeQke ceW yeng mlejere peesefKece DeeOeeefjle Devegceesefole heCeeueer Jeeueer megmhe eqkeesCe kees Dehevee efueee nw~
heleeeespeve DeefOekeej keer eespevee nw efpemekeer DeeJeefOeke meceer#ee keer peeleer nw
Deewj keejesyeej kes JeeleeJejCe keer DeefveJeee&lee kees hetje kejves kes efueS peye vii. peesefKece efjheese\ie heCeeueer
SJeb pewmee DeeJeMeke neslee nw, Gmes mebMeesefOele efkeee peelee nw~ DeefOekeeefjeeW meYeer $eCe mebyebOeer veerefleeeB Devegceesove kes efueS Gefele heeefOekeejer kes mece#e hemlegle
kee heleeeespeve GOeejkelee&DeeW kes jseEie kes meeLe eEueke keer ngF& nw peneb yesnlej kejves mes henues meerDeejScemeer (pees $eCe peesefKece kes efueS heefjeeueve mlej keer
js Jeeues ieenkeeW kees Gelej meercee keer cebpetjer osves kee DeefOekeej nw~ Jele&ceeve meefceefle nw) eje Devegcele keer peeleer nw~ Gefele efveiejeveer kejves kes efueS efJeefYeVe
ceW meYeer $eCe hemleeJeeW hej pees ceneheyebOeke Deewj Gmemes Gelej heeefOekeejer $eCe mebyebOeer meteveeSB meerDeejScemeer kees hemlegle keer peeleer nw~
kees heleeeesefpele heeefOekeejceW Deeles nQ~ $eCe peesefKece cetueebkeve meefceefle
viii. peesefKece meceer#ee
(meerDeejF&meer) kes ceeOece mes keej&JeeF& keer peeleer nw efpememes $eCe hemleeJeeW ceW
uesKeehejer#ee-$eCe peesefKece heyebOeve heCeeueer SJeb meeOeve Yeer heYeeJeMeeruelee megefveeqele
peesefKeceeW kees mJeleb$e SJeb hejes#e he mes cetueebkeve mecePee pee mekes~ peesefKece
kejves kes efueS Deebleefjke uesKee hejer#ee kes DeOeOeerve nQ~
heyebOeve efJeYeeie kes ceneheyebOeke efpemes keesF& cee$eelceke ee ueeYe kee ue#e veneR
nw meerDeejF&meer kee DeefveJeee& meome neslee nw~ efJee ceb$eeuee kes efoMeeefveoxMeeW kes Ke. heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer)
Devegmeej efJeefYeVe heMeemeefveke mlejeW hej heleeeesefpele DeefOekeejeW kes heeesie nsleg
heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer) ves mebhetCe& peesefKece heyebOeve
mJeerke=efle kes DeefOekeejer meefnle ieefle keer ieF& nQ~ heOeeve keeee&uee mlej hej
kees mJeerke=le ueef#ele, meceeqvJele Deewj melele yeveeves keer DeeMee mes peesefKece peesefKece
Heeru[ ceW keee&jle DeefOekeeefjeeW kees heleeeesefpele DeefOekeejeW mes hejs hemleeJeeW hej
heyebOeve meefceefle ( DeejScemeer) leLee peesefKece heyebOeveFkeeF& (DeejSceet) mLeeefhele
keej&JeeF& kejves kes efueS leerve $eCe meefceefleee@b (peerSceSuemeermeer, F&[erSuemeermeer
keer nw pees heefjeeueve FkeeF& Deewj Deebleefjke uesKee hejer#ee FkeeF& (`Deebleefjke
SJeb meerSmeer) keee&jle nQ~ Deebeefueke keeee&uee/ Sveyeerpeer keeee&uee ceW Gvekes
uesKee hejer#ee) mes mJeleb$e nw~ Fmekes Deefleefje DeejSecemeer Deewj DeejSceet kes
DeefOekeejeW ceW DeevesJeeues $eCe hemleeJeeW hej efJeeej kejves kes efueS Fmeer hekeej $eCe
keeeeX kes keeee&vJeeve kes heYeeJe keer efveiejeveer kes efueS yeQke ves peesefKece efveiejeveer
meefceefleee@b (Smepes[Suemeermeer/pes[Suemeermeer/SveyeerpeerSuemeermeer) kee ieefle keer
meefceefle yeveeF& nw pees meerOes yees[& Dee@He keceerMeveme& kees Gejoeeer nw~
ieF& nw~
yeQke Dee@He Fb[esvesefMeee kes Devegmeej yeQke ves 8 (Dee) hekeej kes peesefKeceeW
efJeJeskehetCe& meerceeSB kees mebYeeuee nw~ $eCe peesefKece, eueefveefOe peesefKece, yeepeej peesefKece, heefjeeueve
efJeefYeVe hekeej kes GOeejkelee&DeeW kes efueS $eCe/efveJesMe kes efJeefJeOe henuegDeeW pewmes peesefKece, Devegheeueve peesefKece, efJeefOe peesefKece, peesefKece kes meeLe mebYeeJe peesefKece
Skeue/mecetn GOeejkelee& meerceeDeeW kes mebyebOe ceW Gheege efJeJeskehetCe& meerceeSB nQ~ Jeeueer ieefleefJeefOeee@b pees yeQke keer keejesyeej efvejvlejlee kees Kebef[le kejleer nw ~
peesefKece esCeer efveOee&jCe/cetue efveOee&jCe peesefKece hekeej kee Deekeueve efkemeer Yeer keeee&lceke ieefleefJeefOe (efveefnle peesefKece)
Deewj peesefKece efveeb$eCe heCeeueer ceW efveefnle peesefKeceeW kee mebeespeve nw~
keeTvj heeea kes efJeefYeVe peesefKece IekeeW kes efueS Skeue efyevog Fv[erkesj
leLee esef[ leLee cetue efveOee&jCe ceW meneelee nsleg yeQke ves efJeefYeVe KeC[eW ceW esCeer yeQke veS $eCeeW kee Devegceesove kejves ceW eeveelceke yejves ceW eeeveelceke nw
efveOee&jCe cee[ue DeejbYe efkeee nw~ Deewj efveeeceke eje DeeJeMeke $eCe kes heeJeOeeve mes DeefOeke yeveeS jKelee nw~
162
mebheee|eke DeeOeeefjle GOeej ceW, mebheee|eke kes cetue hej nsejke ueieeF& peeleer 2. GOeejkelee&DeeW kes meneesie mes Deve heefleYetefleeeW kee efveheeve
nw~ yeQke kees peesefKece DeefOekeejer efveosMeke Devegheeueve kees efjhees& kejlee nw~ ] 3. mecePeewlee Jeelee& kes ceeOece mes heehe jeefMeeeW kee mecePeewlee efveheeve
peesefKece heyebOeve FkeeF& ( DeejSceet) $eCe Devegceesove heefeee keer osKeYeeue/
4. Deefiece kees jerkee@ue kejvee
efveiejeveer jKeles nQ~
5. Deoeuele ceW cegkeocee oeefKeue - ef[eer efve<heeove
ie. yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. SJeb yeQke Dee@]He Fbef[ee (vet]peerueQ[)
6. Deble ceW, heehe jeefMeeeW keer Jemetueer nsleg meYeer Gheee kejves kes heeeled, nce Mes<e
efue. (Deveg<ebieer), yeQke Dee@He Fbef[ee (egieeb[e) efue. Deewj yeQke Dee@]He
heehe jeefMeeeW kees yes Keeles [eue mekeles nQ~ SveheerS]ped kes meceeOeeve nsleg Fve meYeer
Fbef[ee (yeesmJeevee) efue.
GheeeeW kee heYeeJeer efeeevJeeve efkeee peevee eeefnS~
ceeefmeke DeeOeej hej yeepe ueieeee peevee, ceeveke DeeeqmleeeW ceW mebYeeJe $eCe
etke ee Jeefleece mes efveheves kee Ske Gheeesieer meeOeve yeve ieee nw~ Deeeqmle cee$eelceke hekeve
keer iegCeJeee yeveeS jKeves nsleg yeQke ves efvecveefueefKele veerefle DeheveeF& nw efpeme hej S. kegue mekeue $eCe peesefKece efvecveevegmeej
MeeKeeDeeW kees legjble Deceue kejvee eeefnS Deewj :- heJeie& jeefMe efceefueeve heeeW ceW
i. GOeejkelee& kes meeLe meefee DevegJeleea keej&JeeF& kes ceeOece mes Deefleose ee kece mes efveefOe DeeOeeefjle 41,17,189.52
kece mebkehetCe& jeefMe kees Jemetue kejvee~
iewj-efveefOe DeeOeeefjle * 6,50,777.91
ii. DemLeeeer yescesue jeske[ heJeen kes ceeceueeW ceW KeeleeW ceW heefjeeueve kees yeveeS
jKevee~ * esef[ es[kej [sefjJesJeme kes mecelegue
iii. Dehesef#ele vekeoer heJeen kes Devegmeej egkeewleer ceereeo kees hegvee|veOee&efjle kejvee~ yeer. peesefKece kee Yeewieesefueke efJelejCe:
iv. hegvej&evee veerefle ceW efoS ieS efoMeeefveoxMeeW kes Devegmeej vekeoer heJeen ceW eefo keesF& (. efceefueeve ceW )
Deblej nes lees Dehesef#ele vekeoer heJeen kees eqiele jKeles ngS ose jeefMe keer mJeosMeer efJeosMeer
hegvej&evee keer peeS~ efveefOe DeeOeeefjle 30,11,770.88 11,05,418.64
SveheerS nesves mes henues KeeleeW ceW yeQke eje Ghejese ceW Ske ee DeefOeke keej&JeeF&
iewj-efveefOe DeeOeeefjle 6,00,957.20 49,820.71
keer ieF& nw~
efJeMes<ekej GequueefKele Keeles/SveheerS KeeleeW kes DevegJele&ve nsleg Gheee meer. GeesieJeej peesefKece kee efJelejCe efvecveefueefKele nw :
SveheerS keer efveiejeveer/efveJeejCe nsleg meeceevele yeQke ceW GheueyOe efJeefYeVe Gheee veeres Geesie kee veece efveefOe DeeOeeefjle iewj efveefOe
meteerye efkeS ieS nQ :- (yekeeee jeefMe) DeeOeeefjle
jeefMe efceefueeve ceW (yekeeee jeefMe)
i.
SveheerS nesves mes henues Keelee [(efJeMes<e he mes GequueefKele Keelee
jeefMe efceefueeve ceW
(SmeSceS)]
keeseuee 1,364.05 89,249.21
ke. Deeeqmle iegCeJeee yeveeS jKeves kes efueS mJeerke=le DeJeefOe kes Devegheeueve nsleg
meIeve efveiejeveer~ Keoeve 31,257.88 -
Ke. peneB Yeer DeefveeefceleleeSB heeF& ieF& nw Jeneb lelhejlee mes DevegmceejkeeW kee ueewn SJeb Fmheele 1,18,395.42 4,015.04
Yespee peevee~ Deve Oeeleg SJeb Oeeleg Glheeo 34,409.01 7,515.37
ie. SveheerS heJeie& ceW Keeles kee ve peevee megefveeqele kejves nsleg legjble DeefleoseeW meYeer FbpeerefveeeEjie 16,887.54 14,033.09
keer Jemetueer kejvee~
efpemeceW mes Fueskeê@efvekeme 2,444.75 2,348.61
Ie. efJeeere [ee kes efJeMues<eCe kes meeLe FkeeF& kee DeeJeefOeke efvejer#eCe SJeb
efJeegle 2,94,526.42
Deeeqmle heYeej~
metleer Jem$e Geesie 45,124.90 6,222.80
*. KeeleeW kees SveheerS nesves mes henues heehe jeefMeeeW kees hegvemejefele kejvee,
DeefOemLeieve DeJeefOe, yeepe efveefOe SJeb efkeMleeW kes DeemLeieve keer Je=ef pet Jem$e Geesie 1,189.61 335.14
meefnle megOeejelceke keej&JeeF&~ Deve Jem$e Geesie 44,991.66 4,923.27
ii.
SveheerS nesves kes yeeo Keelee yeQke keer heehe jeefMeeeW keer Jemetueer nsleg efvecve eerveer 17,319.98 700.93
Gheee efkeS peeves eeefnS~ eee 16.39 38.41
SveheerS]ped kes meceeOeeve nsleg efvecveefueefKele GheeeeW kee heYeeJeer {bie mes Keee hemebmkejCe 20,964.76 7,161.25
efeeevJeeve efkeee peevee eeefnS :-
Jevemheefle lesue SJeb Jevemheefle 8,317.73 9,619.22
1. yekeeee kees kece kejves nsleg DeLe& megueYe heefleYetefleeeW (er[erDeej, Mesej, ceee|peve
lebyeeket SJeb lebyeeket Glheeo 8,319.61 785.25
jeefMe Deeefo) SJeb efiejJeer JemlegDeeW kee efJeefveeespeve
163
heshej SJeb heshej Glheeo 13,111.30 949.61 F&. mekeue SveheerS Fme hekeej nQ -
jyej SJeb jyej Glheeo 21,287.41 8,933.75 heJeie& (. efceefueeve ceW)
kesefcekeue, [eF&, heWdme Deeefo 44,749.66 15,277.88 DeJeceeveke 1,08,626.74
mebefoiOe-1 1,24,952.78
efpemeceW mes Hee|ueeFpeme& 4,280.21 1,720.15 mebefoiOe - 2 2,36,146.35
efpemeceW mes hesêskesefcekeume 12,678.79 5,365.60 mebefoiOe - 3 27,708.97
efpemeceW mes [îpe Deewj Heecee&megefkeume 14,789.82 3,466.25 neefve 25,307.52
kegue... 5,22,742.36
meerceW 11,935.33 864.30
SHe. efveJeue SveheerS keer jeefMe . 253050.30 efceefueeve nw~
ece& SJeb ece& Glheeo 3,939.67 713.15
peer. SveheerS Devegheele efvecveevegmeej nw :
jlve SJeb DeeYet<eCe 93,449.69 3,200.70
mekeue DeefieceeW hej mekeue SveheerS : 13.22%
efvecee&Ce 28,487.87 19,409.54
efveJeue DeefieceeW hej efveJeue SveheerS : 6.90%
hesêsefueece 49,933.32 20,854.55
Se. mekeue SveheerS kee Gleej e{eJe efvecvehekeej nw :
Dee@esceesyeeFume, ^ke meefnle 27,903.51 3,404.24 (. efceefueeve ceW)
kechetj mee@HeJesej - - i) Je<e& kes heejbYe ceW DeLe Mes<e 5,02,685.95
DeeOeejYetle mebjevee* 4,47,186.70 96,124.45 ii) Je<e& kes oewjeve efkeee ieee heefjJeOe&ve 2,04,329.98
efpemeceW mes hee@Jej 2,94,766.81 46,971.49 iii) Je<e& kes oewjeve keer ieF& keewleer 1,84,273.53
iv) Je<ee&vle ces FefleMes<e (i + ii + iii) 5,22,742.40
efpemeceW mes otjmebeej 5,192.74 184.15
efpemeceW mes me[kes Deewj heeve 1,02,395.27 25,000.46 DeeF&. SveheerS nsleg heeJeOeeveeW kee Gleej e{eJe efvecveevegmeej nw : (. efceefueeve ceW)
Deve Geesie 82,599.75 1,47,679.88 i)
Je<e& kes heejbYe ceW heejbefYeke Mes<e (HeueeseEie heeJeOeeve kees
es[kej) 2,02,869.62
Mes<e Deve Deefiece(mekeue DeefieceeW meefnle ii) Je<e& kes oewjeve efkees ieS heeJeOeeve 84,115.44
29,44,046.77 1,88,766.89
legueve kes efueS) iii) Deefleefje heeJeOeeveeW kee hegvejebkeve/yes Keeles ceW [euevee 38,421.73
kegue 41,17,189.52 6,50,777.91 iv) Je<ee&vle ces FefleMes<e (i + ii + iii) 2,48,563.33
yegefveeeoer mebjevee #es$e kes 10.86% kes oj mes Skemehees]pej kegue efveefOe pes. Devepe&ke Deeeqmle efveJesMe keer jeefMe 10669.76 efceefueeve nw~
DeeOeeefjle DeefieceeW kes 5% mes DeefOeke nw kes. Devepe&ke Deeeqmle efveJesMe nsleg efkeS ieS heeJeOeeve keer jeefMe 7672.04
yegefveeeoer mebjevee #es$e kees Skemehees]pej kegue iewj-efveefOe DeeOeeefjle
efceefueeve nw~
yekeeee kes 14.77% kes oj mes
Sue. efveJesMeeW hej cetueeme nsleg heeJeOeeveeW kee Gleej e{eJe efvecve hekeej nw :
[er. DeeeqmleeeW kee Mes<e mebefJeoelceke heefjhekeJelee efJeMues<eCe efvecveefueefKele nw (. efceefueeve ceW)
(` efceefueeve ceW)
i) Je<e& kes heejbYe ceW DeLe Mes<e 14,577.69
efveJesMe efJeosMeer cege
Deefiece* ii) Je<e& kes oewjeve efkees ieS heeJeOeeve 4,342.91
(mekeue) DeeeqmleeeB *
Deieues efove 116,217.34 278,174.59 60,120.80 iii)
Deefleefje heeJeOeeveeW kee hegvejebkeve/yes Keeles ceW
2 - 7 efove 92,530.37 21,855.79 38,964.40 [euevee 3,133.40
8 -14 efove 119,266.04 33,087.78 53,408.63 iv) (427.60)
15 - 28 efove 139,531.06 24,985.75 193,045.33 v) Je<ee&vle ceW FefleMes<e (i + ii + iii + iv) 15,359.61
29 efove - 3 ceen 365,154.87 56,420.33 324,844.22 Sce. SveheerS Deewj yeQke Dee@]He Fbef[ee kes efueS hecegKe Geesie ee heeflehe#e hekeej eje efkeee
> 3 ceen - 6 ceen 247,030.16 38,223.49 222,610.25 ieee heeJeOeeve (meesuees) :
> 6 ceen - 1 Je<e& 269,996.51 95,957.93 150,858.00
> 1 Je<e& - 3 Je<e& 602,212.37 221,967.33 175,157.23 Geesie kee veece SveheerS efceefueeve heeJeOeeve efceefueeve
> 3 Je<e& - 5 Je<e& 595,425.49 182,057.34 105,962.14 heeeW ceW heeeW ceW
> 5 Je<e& 1,285,256.57 349,236.93 105,056.64 keeseuee 367.30 141.20
kegue... 3,832,620.78 1,301,967.26 1,430,027.64 Keoeve 4,679.90 3,072.20
* DeeBke[s efveJeue DeeOeej hej oMee&S ieS nQ~ ueewn SJeb Fmheele 81,619.60 32,302.70
164
Geesie kee veece SveheerS efceefueeve heeJeOeeve efceefueeve leeefuekee [erSHe-4

heeeW ceW heeeW ceW
Deve Oeeleg SJeb Oeeleg Glheeo 13,965.70 6,478.20 $eCe peesefKece : ceevekeerke=le eqkeesCe kes DeOeerve
meYeer FbpeerefveeeEjie 3,511.80 1,295.90 mebefJeYeeieeW nsleg hekeerkejCe
efpemeceW mes Fueskeê@efvekeme 783.60 403.70 i. iegCeelceke hekeerkejCe
efJeegle 24,535.00 12,089.50
ke. ceevekeerke=le eqkeesCe kes Debleie&le mebefJeYeeieeW kes efueS
metleer Jem$e Geesie 11,796.30 4,470.80
efkemeer Yeer heefjJele&ve nsleg keejCeeW meefnle, Gheeesie keer ieF& $eCe
pet Jem$e Geesie 697.80 483.90
esCeer efveOee&jCe SpeseqvmeeeW kee veece
Deve Jem$e Geesie 12,483.00 4,900.10
eerveer 845.50 199.60
$eCe peesefKece kes hekeej efpemekes efueS heleske Spesvmeer kee Gheeesie
efkeee ieee nw; SJeb
eee - -
Keee hemebmkejCe 9,280.70 2,325.40
yeQeEkeie yener ceW ueeske efveie&ce esCeer efveOee&jCe kee legueveere DeeeqmleeeW
Jevemheefle lesue SJeb Jevemheefle 5,789.00 2,441.60 ceW DeblejCe nsleg heege keer ieF& heefeee kee JeCe&ve~
lebyeeket SJeb lebyeeket Glheeo 3,448.10 1,041.80 S. yeQke Dee@He Fbef[ee
heshej SJeb heshej Glheeo 3,876.10 1,341.70 1. yeQke ves meerDeejSDeej ieCeveeDeeW nsleg ceevekeerke=le eqkeesCe kes Debleie&le peesefKece
jyej SJeb jyej Glheeo 2,531.90 847.00 Yeej kes efueS efvecveefueefKele $eCe esCeer efveOee&jCe SpeWefmeeeW keer meeceeve esCeer
kesefcekeue, [eF&, heWdme Deeefo 7,910.90 2,683.30 efveOee&jCe kes Gheeesie efkeS peeves nsleg Devegceesove efkeee nw~ mJeosMeer oeJeeW kes efueS
efpemeceW mes Hee|ueeFpeme& 23.70 4.30 meerDeejDeeF&SmeDeeF&Sue, DeeF&meerDeejS, Fbef[ee jsefime, yeerkeJeke&, SmeSceF&DeejS
efpemeceW mes hesêskesefcekeume 3,379.20 1,014.00 SJeb meerSDeej&leLee DeefveJeemeer keeheexjsdme, efJeosMeer yeQkees SJeb efJeosMeer heYegmeee hej
oeJeeW kes efueS Sme Sb[ heer, efHee SJeb cet[er~ SmeSceF& esCeer efveOee&jCe kee Gheeesie
efpemeceW mes [îpe Deewj 3,293.90 1,189.20
veneR efkeee pee jne nw, keeeWefke GvnW Yeejleere efj]peJe& yeQke eje Devegceesefole veneR
Heecee&megefkeume
efkeee ieee nw~
meerceW 2,459.80 832.00
ece& SJeb ece& Glheeo 434.20 122.40 2. Fve meYeer SpeeqvmeeeW kes esCeer efveOee&jCe kee Gheeesie, yeemesue-II kes Debleie&le
meerDeejSDeej ieCeveeDeeW nsleg ceevekeerke=le eqkeesCeevleie&le, esCeerkejCe kes DeOeerve
jlve SJeb DeeYet<eCe 21,775.90 5,759.30
mecemle $eCe peesefKeceeW kes peesefKece Yeej heeespeveeLe& efkeee pee jne nw~
efvecee&Ce 6,465.90 1,751.90
hesêsefueece 4,536.20 1,699.00 yeweEkeie yener ceW legueveere DeeeqmleeeW hej meeJe&peefveke efveie&ce esCeer efveOee&jCe DeblejCe
nsleg heege heefeee DeejyeerDeeF& keer efveeeceke DeeJeMekeleeDeeW kes Devegmeej nw~
Dee@esceesyeeFume, ^ke meefnle 15,817.70 7,736.70
esCeer efveOee&jke SpeseqvmeeeW eje Gvekeer JesyemeeF hej hekeeefMele keer ieF& ueeske
kechetj mee@HeJesej - - esCeer efveOee&jCe Fme heeespeveeLe& Gheeesie keer ieF& nw~ esCeer efveOee&jCe pees kesJeue
DeeOeejYetle mebjevee* 54,816.00 28,529.50 mebye esCeer efveOee&jCe Spesvmeer kes ceeefmeke yeguesefve kes Devegmeej heYeeJeer nw SJeb hetJe&
efpemeceW mes hee@Jej 24,535.00 12,089.50 15 cenerveeW kes oewjeve kece mes kece Ske yeej hegvejeref#ele keer ieF& nw, kee Gheeesie
efpemeceW mes otjmebeej 1,069.30 532.30 efkeee peelee nw~
efpemeceW mes me[kes Deewj heeve 15,758.60 7,646.50 efJeMes<e otmejs he#e hej mecemle $eCe peesefKeceeW kes efueS yeQke eje esCeer efveOee&jCe
Deve Geesie 45,511.00 25,139.50 kes efueS kesJeue Ske ner Spesvmeer kee heeesie efkeee peelee nw, eeefhe Fme DeheJeeo
Mes<e Deve Deefiece(mekeue 205,824.56 86,175.90 meefnle efke peneB kesJeue Ske Devegceesefole esCeer efveOee&jCe Spesvmeer eje $eCe
DeefieceeW meefnle legueve kes efueS) peeseEKeceeW kee Ske mes DeefOeke yeej esCeer efveOee&jCe efkeee peelee nw~
kegue 520,444.86 221,771.60 3.
peesefKece Yeej heeespeveeLe& hee$elee kes efueS, en megefveefele efkeee peelee nw efke, yeee
Sve. YetieesueJeej SveheerS SveheerS SJeb heeJeOeeve (yeQke De@]He Fbef[ee kes efueS meesuees) $eCe efveOee&jCe hej efJeeej efkeee peelee nw SJeb yeQke eje Yegieleeve keer ieF& mebhetCe&
$eCe jeefMe kes mebyebOe ceW $eCe peesefKece kees heefleeEyeefyele kejW~ Ske ner heeea kes
(jeefMe efceefueeve heeeW ceW) otmejs he#e kees efkemeer Deve $eCe peesefKece kes efueS efJeefMe esCeer efveOee&jCe Ske
Iejsuet efJeosMeer kegue efveie&cekelee& ee efveie&ce kees efJemleeefjle kejles mecee, en $eCe peesefKece Skemeheespej
mekeue SveheerS 427,242.90 93,201.96 520,444.86 keer mebhetCe& jeefMe kes efueS efJemleeefjle keer peeleer nw, DeLee&le oesveeW cetue jeefMe SJeb
yeepe nsleg~ Ske keeheexjs mecetn kes Debleie&le Ske kebheveer kes yeee efveOee&jCe kee
SveheerS nsleg heeJeOeeve 205,894.80 15,876.80 221,771.60
Gheeesie peesefKece Yeej nsleg Gmeer mecetn keer Deve kebheefveeeW kes efueS veneR neslee nw~
165
4.
Gve DeeeqmleeeW kes efueS efpevekeer mebefJeoeiele heefjhekeJelee Ske Je<e& mes kece ee Ske meer : yeQke Dee@]He Fbef[ee (lebpeeefveeeb) efue. yeQke Dee@]He Fbef[ee ( egieeb[e) efue
Je<e& kes yejeyej nesleer nw, DeuheeJeefOe esCeer efveOee&jCe kee Gheeesie efkeee peelee nw, leLee yeQke Dee@He Fbef[ee (yeeslemJeevee) efue.
peyeefke Deve DeeeqmleeeW kes efueS oerIee&JeefOe esCeer efveOee&jCe heeesie keer peeleer nw~
osMe ceW ceewpetoe ceeveob[es kes Devegmeej keesF& Yeer yeee esef[ jseEie SpeWmeer eje
vekeo GOeej Skemehees]pej kes efueS oerIe& DeJeefOe esCeer efveOee&jCe ueer peeleer nw~
esef[ jseEie efkeee peevee Dehesef#ele veneR nw~ osMe ceW keesF& Yeer esef[ jseEie
5.
peneB Ske peejerkelee& keer yeee oerIee&JeefOe esCeer efveOee&jCe meefnle oerIee&JeefOe SpeWmeer heefjeeueve /keee&jle veneR nw~
Skemehees]pej nw pees 150% peesefKece Yeeefjlee kee meceLe&ve kejlee nw, leLee Gmeer
[er : yeQke Dee@]He Fbef[ee (vetpeerueQ[) efue. (Deveg<ebieer)
keeGvjheeea kes meYeer Decetueebefkele oeJes eens Jen DeuheeJeefOe keer nes DeLeJee
oerIee&JeefOe keer nes, Yeer 150% peesefKece Yeeefjlee Jenve kejleer nw, efmeJeee Gmekes DeeJeMeeevegmeej efleceener kes DeeOeej hej meeceeve hekeerkejCe efJeJejCeer eje
peneB $eCe peesefKece IeeJe lekeveerke Fve oeJeeW kes efueS heeesie efkeee peelee nw~ $eCe peesefKece kee hekeerkejCe efkeee peelee nw ~
DeuheeJeefOe esCeer efveOee&jCe kes ceeceues Yeer Skemeceeve neWies ~ cee$eelceke hekeerkejCe:
6.
oerIee&JeefOe Skemehees]pej nsleg ceevekeerke=le eqkeesCe kes Debleie&le peesefKece Yeeefjlee (hees efceefueeve ceW )
kee meerOee Deekeueve Devegceesefole jseEie SpeseqvmeeeW eje oerIee&JeefOe esCeer efveOee&jCe ceevekeerke=le eqkeesCe kes DeOeerve peesefKece kes kece nesves kes
mecevegosefMele efkeee peelee nw~ Fmekes efJehejerle, heeflehe#e kee Decetueebefkele heeele Skemehees]pej keer jeefMe kes efueS yeQke keer yekeeee jeefMe
DeuheeJeefOe oeJee Gmekes heeflehe#e kes cetueebefkele DeuheeJeefOe oeJees hej ueeiet peesefKece (oj DeeOeeefjle SJeb iewj oj DeeOeeefjle) efvecveefueefKele leerve ye=nle
Yeeefjlee mes kece mes kece Ske mlej peeoe peesefKece Yeeefjlee Jenve kejlee nw~ yeQkeeW peesefKece #es$eeW SJeb efpevekeer keewleer keer peeleer nw Gve #es$eeW; kee
leLee efveieceeW kes efJe cetueebefkele megefJeOee mes GlheVe oeJeeW nsleg peesefKece Yeeefjlee cee$eelceke hekeerkejCe efkeee peelee nw~
efveie&ce efJeefMe DeuheeJeefOe cetueebkeve peefvele nw pees Decetueebefkele oerIee&JeefOe oeJeeW yeQke kee (ceevekeerke=le eqkeesCe kes DeOeerve) yeerDeesDeeF& meesuees
nsleg peesefKece Yeeefjlee kee meceLe&ve veneR kejlee nw~ kee kegue $eCe (yeepeej mes mebye legueve he$e ceoeW kees es[kej)
peesefKece kes Debleie&le Jeieeake=le hecegKe peesefKece #es$e efvecveevegmeej nw-
7.
eefo eesie $eCe efveOee&jCe SpeseqvmeeeW eje oes efveOee&jCe efoS peeles nQ pees efJeefYeVe
$eCe Yeeefjlee oMee& jne nw lees JeneB Ge peesefKece Yeeefjlee ueeiet nesiee~ eefo eesie 100% peesefKece Yeej mes kece 49,64,784.73
$eCe efveOee&jCe SpeWefmeeeW eje leerve ee Gmemes DeefOeke cetueebkeve efJeefYeVe peesefKece 100% peesefKece Yeej 14,99,987.87
Yeeefjlee oMee& jns nQ leye oes vetvelece peesefKece Yeeefjlee kee hejJeleea cetueebkeve 100% mes DeefOeke peesefKece Yeej 4,71,774.08
meboe|Yele efkeee peelee nw leLee Gve oesveeW peesefKece YeeefjleeDeeW ceW mes Ge peesefKece keewleer
Yeeefjlee ueeiet neslee nw eLee efleere vetvelece peesefKece Yeeefjlee ~
leeefuekee [erSHe-5
8.
efveJesMe oeJes kee Deej [yuet eeefvele $eCe efveOee&jCe Spesvmeer eje efJeefMe esCeer
efveOee&jCe hej DeeOeeefjle neslee nw, peneB Ske efJeefMe efveOee&efjle efveie&ce ceW oeJee Ske
$eCe peesefKece vetveerkejCe : ceevekeerke=le eqkeesCe nsleg
efveJesMe veneR neslee nw hekeve
i) efJeefMe GOeej (peneB peesefKece Yeej ceW esCeer efveOee&jCe kee Deekeueve, pees i. iegCeelceke hekeve
Decetueebefkele oeJes hej ueeiet mes kece nes) hej ueeiet esCeer efveOee&jCe yeQke (1) $eCe peesefKece vetveerkejCe kes mebyebOe ceW meeceeve iegCeelceke hekeve
kes kesJeue DeefveOee&efjle oeJes hej ueeiet nesleer nw~ eefo en oeJee mecehe DeeJeMekeleeDeeW ceW en Meeefceue nw:
esCeer DeLeJee meYeer eq mes efJeMes<e oj DeeOeeefjle GOeej mes Jejere nes SJeb
ke) Dee@ve Sb[ Dee@He yewuesvme Meer veseEie kes efueS veerefleeeB Deewj heefeeeSB Deewj yeQke
peneB oj DeeOeeefjle oeJee ueIeg DeJeefOe oeefelJe neslee nw, kees es[kej
eje Fbkee efkeme no leke heeesie efkeee peelee nw Gmekee mebkesle ;
DeefveOee&efjle oeJes keer heefjhekeJelee, oj DeeOeeefjle oeJes keer heefjhekeJelee kes
yeeo ve Deeleer nes~ mebheee|eke cetueebkeve SJeb heyebOeve nsleg veerefleeeB SJeb heefeeeSb;
yeQke eje efueS ieS mebheee|eke kes hecegKe hekeejeW kee efJeJejCe;
ii) eefo efveie&cekelee& DeLeJee Skeue efveie&ce keer esCeer efveOee&efjle keer ieF& nes,
ieejber kelee& keeGbj heeea kes hecegKe hekeej Deewj Gvekeer $eCe hee$elee;
pees iewj efveOee&efjle oeJeeW hej ueeiet keer peeleer nw, kes peesefKece Yeej kes
SJeb
yejeyej nes DeLeJee Gelej nes, Jener otmejs he#e hej iewj efveOee&efjle oeJes,
Jener peesefKece Yeej kee efveOee&jCe efkeee peelee nw, pewmee efke oj DeeOeeefjle efueS ieS vetveerkejCe kes Yeerlej (yeepeej DeLeJee $eCe) peesefKece
Skemehees]pej ceW ueeiet neslee nw, eefo meYeer ef mes en oeJee oj DeeOeeefjle keWerkejCe kes yeejs ceW metevee
$eCe peesefKece mes mecehe ee keefve esCeer kee nes~ ke yeQke Dee@]He Fbef[ee
1. $eCe peesefKece vetveerkejCe heyebOeve kee Ske Devegketue meeOeve nw, pees Des SJeb
yeer: heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer) yegjs oesveeW mecee ceW jepemJe neefve mes kebheveer kee j#eCe kejlee nw~ yeQke Gmekes
osMe ceW ceewpetoe ceeveob[es kes Devegmeej keesF& Yeer yeee esef[ jseEie SpeWmeer eje esef[ owefveke heefjeeueveeW ceW Deeves Jeeues $eCe peesefKece kes heYeeJeeW kees kece kejves kes
jseEie efkeee peevee Dehesef#ele veneR nw~ efueS efJeefYeVe heefle Deewj lekeveerke Deheveelee nw~ Ssmeer heefeee kees $eCe peesefKece
vetveerkejCe kee veece efoee ieee nw Deewj $eCe peesefKece vetveerkejCe kes keg
166
lekeveerke kees hee&Jes#ekeeW eje cetue, cege Demeblegueve Deewj heefjhekeJelee Demeblegueve he$e, Dehebpeerke=le heYeej Fleeefo~ GOeej efoS ieS Oeve nsleg heefleYetefle heehle kejves kes
kes efueS meceeeespeve kes heeele hetbpeer heYeej keewleer kejves nsleg Gheeesie kejves meeceeve lejerkes nQ - yebOeke, efiejJeer, eqyebOeke Deewj hegveie&nCeeefOekeej he$e~ yeQke
keer Devegceefle oer ieF& nQ~ veeer hetbpeer heee&hlelee HesceJeke& (yeemesue ~~) kes Debleie&le eje $eCe Skemeheespej mes me=efpele keer ieF& mebheefe hej heLece heYeej/DeLeJee mecehe
heneeves ieS efJeefYeVe $eCe peesefKece heMeeceke (meerDeejSce) efvecveevegmeej nw DeeOeej hej meeceeve efveece kes Devegmeej yeQke kee heYeej ope& efkeee peeS~
(1) mebheee|eke=le mebJeJenej meeceevele peye Yeer ueeiet nes/Devegcele nesves hej ieejber kee Deeien efkeee peeS~
(2) Dee@ve - yewuevme Meer veseEie ieejberkeee& kes hecegKe hekeej nQ:-
(3) ieejbefeeB i) keW/jepe mejkeej Deewj [erDeeF&meerpeermeer, meerpeererSceSmeF& Deewj F&meerpeermeer pewmeer
keW mejkeej eje heeeesefpele SpeseqvmeeeB
2. hee$e efJeeere mebheee|eke
ii) keejheesjsdme kes heesceesj/hecegKe mJeeceer
ceeveke eqkeesCe kes Debleie&le meYeer mebheee|ekeeW kees $eCe peesefKece heMeeceke kes he
ceW mJeerkeeje veneR ieee nw~ efvecveefueefKele efJeeere mebheee|eke kees mJeerkeej efkeee iii) JeefeeeW kes ceeceues ceW efjMlesoejeW keer Jeefeiele ieejber
ieee nw 6. mebheee|eke heyebOeve kes efJeefYeVe henuet Fme hekeej nQ -
i) vekeoer SJeb peceejeefMeeeB efJeosMeer cege keer peceejeefMeeeW meefnle mebheee|eke kees mJeerkeej kejves nsleg vetvelece Melex mebheee|eke kees JewOe Deewj
ii) mJeCe& : 99.99% Meglee Jeeues yeWeceeke& meefnle heJele&veere yeveeves kes efueS yeQke en megefveeqele kejlee nw efke mebheee|eke kes he ceW
iii) keW Deewj jepe mejkeejeW eje peejer heefleYetefleeeB mJeerkeej keer ieF& DeeeqmleeeB efyeeer eesie, keevetveer heJele&veere Deewj DeeJeMekelee
iv) efkemeeve efJekeeme he$e Deewj jeêre yeele heceeCehe$e he[ves hej Gmekees efveeb$eCe ceW efuees pee mekeves eesie nw~ en Yeer megefveeqele efkeee
v) peerJeve yeercee hee@efueefmeeeB peeS efke Deeeqmle kee yeepeej cetue menpe efveOee&jCe eesie nes DeLeJee Gmes Gefele
he mes mLeeefhele Deewj meleeefhele efkeee pee mekes~ Deebleefjke efveeb$eCe kes GsMe
vi) $eCe heefleYetefleeeB- esCeerke=le MeleeX kes DeOeOeerve
mes mebheee|eke kes he ceW mJeerkeee& DeeeqmleeeW kes hekeej Deewj heeLeefceke heefleYetefle
vii) $eCe heefleYetefleeeB-iewj esCeerke=le, yeQkeeW eje peejer, MeleeX kes DeOeOeerve
kes he ceW ueer peeves Jeeueer Fve heleske DeeeqmleeeW kes cetue Devegheele kes DeefOekelece
viii) cetegDeue Heb[eW keer etefve MeleeX kes DeOeOeerve $eCe keer meteer yeQke kes heeme nw~ mebheee|eke uesles mecee yeQke meebefJeefOeke
mebheee|eke mebJeJenejeW kes efueS hetbpeer meneelee GheueyOe kejves nsleg keeflehee yeeOeleeDeeW kee Yeer Oeeve jKelee nw~
Deefleefje ceeveob[ nQ, efpevekee mebheee|eke kes heyebOeve hej hele#e Jenve nw Deewj ke) mebheee|eke keer JewOelee
mebheee|eke heyebOeve kes oewjeve Fme henuet kee Oeeve jKee peelee nw~
i)
heJele&veerelee;
3. legueve he$e veseEie hej
yeQke megefveeqele kejlee nw efke mebheee|eke kes meceLe&ve ceW $eCe omleeJespeerkejCe
Dee@ve yewueWme Meer veseEie kees $eCeeW/DeefieceeW (Skemeheespej kes he ceW ceeves ieS) Deewj meYeer mebyebefOele #es$eeefOekeejeW ceW keevetveer he mes heJele&veere nes Deewj GOeejkelee& keer
peceejeefMeeeW (mebheee|eke kes he ceW) leke meerefcele jKee peeS, peneB hej omleeJespees yeeOeleeDeeW kees efJecegefe nsleg efveyee&Oe he mes mebheee|eke kees ueeiet kejves nsleg yeQke
kes meyetleeW kes meeLe efJeefMe ienCeeefOekeej meefnle yeQke kee keevetveer heJele&veere veseEie kees DeefOekeej oslee nes~
JeJemLee nw Deewj efpemekee ves DeeOeej hej heyebOeve efkeee peelee nw~
ii)
nke Deewj mJeeefcelJe;
4. ieejbefeeB
yeQke ncesMee mebheee|eke kes he ceW Deeeqmle kees mJeerkeej kejves mes hetJe& Gmekes
peneB hele#e, efveOee&efjle, DeefJekeuheer Deewj efyevee Mele& ieejbefeeB nes, yeQke hetBpeer
DeeqmlelJe leLee mJeeefcelJe kee meleeheve kejlee nw Deewj megefveeqele kejlee nw efke
DeeJeMekeleeDeeW keer ieCevee kejves nsleg Ssmes $eCe mebj#eCe kees ceeve mekelee nw~
efkemeer Deve he#e kee keefLele mebheee|eke hej keesF& hetJe& oeJee veneR nw~ $eCe megefJeOee
hee$e ieejberoeleeDeeW/keeGbj ieejberoeleeDeeW keer esCeer ceW es Meeefceue nQ:
kes [ê@ [eGve mes hetJe& ner yeQke mebheee|eke kes efveeb$eCe kees megjef#ele kejlee nw~ $eCe
i) Meemeke, Meemekeere mebmLee (yeerDeeF&Sme, DeeFSceSHe, etjesefheeve mesvûe peesefKece kes heyebOeve kes mejueerkejCe kes efueS Meer<e& heyebOeve kees mebheee|eke hej
yeQke Deewj etjesefheeve mecegoee kes meeLe-meeLe keeflehee efJeefvee|o Sce[eryeer, metevee DeeJeefOeke he mes oer peeleer nw~ mebheee|eke hej heYeej lelhejlee mes, peneB Yeer
F&meerpeermeer Deewj meerpeererSmeSceF&), yeQke Deewj keeGbj heeea mes Deve ueeiet nw, mebyebefOele heeefOekeeefjeeW kes heeme hebpeerke=le efkeS peeles nQ~
efvecve peesefKece Yeej meefnle yeQke Deewj heeLeefceke Jeeheejer;
Ke) ueesve t Jewuet Devegheele
ii) SS DeLeJee Gmemes yesnlej esCeer keer Deve mebmLeeSb
yeQke ves heeLeefceke heefleYetefle kes he ceW mJeerkeej keer peeves Jeeueer hecegKe DeeeqmleeeW
5. yeQke keer megheefjYeeef<ele mebheee|eke heyebOeve veerefle nw pees mebheee|eke kes meJeexece kes efueS DeefOekelece ueesve t Jewuet Devegheele (ceee|peve) efveOee&efjle efkeee nw~ Ssmes
Gheeesie kees megefveeqele kejves kes efueS efveebef$ele HesceJeke& heoeve kejleer nw~ en Devegheele Deeeqmle kes mebyebefOele peesefKece kes Deevegheeefleke nesles nQ Deewj mebheee|eke keer
GOeej ceW Deblee|veefnle $eCe peesefKece kes vetveerkejCe kee hecegKe Ieke nw~ yeQke cetle& Jemetueer kes mecee nesvesJeeueer mebYeeJe neefve kes efJe heee&hle yeHej heoeve kejles nQ~
Deewj Decetle& oesveeW hekeej keer heefleYetefleeeB mJeerkeej kejlee nw~ cetle& heefleYetefleeeB
ee lees Yeewefleke mJehe keer nesleer nw DeLeJee Deve meeceieer heehe ceW pewmes efke ie) cetueebkeve :
vekeo ceee|peve, yeQke kes heeme peceejeefMeeeB, mJeCe& DeLeJee Deve cetueJeeve Oeeleg, yeQke kes Skemeheespej nsleg mJeerkeej keer ieF& mebheefeeeW kes cetueebkeve kes efueS yeQke keer
Meseme&, SveSmemeer/kesJeerheer/peerJeve yeercee hee@efueefmeeeB~ Decetle& heefleYetefleeeB nQ yeQke yees[& Devegceesefole veerefle nw efpemeceW cetueebkeve kee DeeOeej, cetueebkeke keer Den&lee
ieejbefeeB/meeKe he$e, yener $eCe, Deeeemeve he$e, vekeejelceke hegveie&nCeeefOekeej Deewj hetvecet&ueebkeve keer yeejbyeejlee yeQke ceW Devegheeueve nsleg efveOee&efjle keer ieF& nw~
167
Ie) mebheee|eke kees megjef#ele jKevee leLee GmeceW hengBe kee efveeb$eCe: kebheveer keer eue mebheefe hej eqheyebOeke heYeej, Mesej Fleeefo kees efiejJeer jKekej
mebheee|eke kes mJeerkeejves, efveiejeveer DeLeJee megjef#ele DeefYej#ee kes Devegceesove kee Deeefo mebheee|eke heehle efkeee peelee nw~
heeefOekeej Deewj GejoeefelJe mebyebefOele JeefeeeW Deewj efJeYeeieeW kees efoee ieee nw~ efveeeceke keer DeeJeMekeleeDeeW kes Devegmeej Skeue GOeejkelee&/mecetn kees heoeve
efkeS peeves Jeeues DeefOekelece Skemeheespej efvecveevegmeej nw~
*) mebheee|eke kee heeflemLeeheve/Deefleefje mebheee|eke
Deefleefje mebheee|eke kes DevegjesOe keer keee&efJeefOe kee mhe omleeJespeerkejCe efkeee mebheee|eke eqmLeefle meercee (keesj hetBpeer kes %
ieee nw~ kes he ceW)
e) yeercee: 1) mebheee|eke eje heefleYetefle efpemekee cetue kece mes kece Skeue GOeejkelee&
nes Skemehees]pej meercee, hetbpeer
meYeer hee$e mebheee|eke, efpevns efJeMes<e he mes t oer ieF& nw GvnW es[kej, mebyebefOele
ke)
Gmekes eje heefleYetle $eCe efveYeeJe kee 125% kes 25% nw Deewj Fmes
peesefKece nsleg yeercee eje mebjef#ele nQ Deewj Fmekes efueS efJemle=le efoMeeefveoxMe leweej (hetCe&le heefleYetle) ye{ekej keesj hetbpeer
efkeS ieS nQ~
Ke) mebheee|eke eje heefleYetle efpemekee cetue Gmekes kes 50% efkeee pee
) mebheee|eke keer efyeeer: eje heefleYetle $eCe efveYeeJe kes 125% mes kece nw mekelee nw
mebheee|eke kes mecee hej heefjmeceeheve kes efueS yeQke keer megmhe Deewj meKle (DeebefMeke he mes heefleYetle)
keee&efJeefOe nw~ ie) DeheefleYetle
Ke heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer) *. yeQke Dee@]He Fbef[ee (yeesmJeevee) efue.
mebheee|eke cetueebkeve nsleg heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes keer veerefle yeQke kes mJeeb keer ceereeoer peceejeefMe jmeeroeW, Deeue mebheefe hej efJeefOeke yebOeke,
SJeb keee&efJeefOe nw pees yeQke Dee@]He Fb[esvesefMeee efJeefveeceve Deewj yebOeke $eCe nsleg kebheveer keer eue mebheefe hej eqyeboke heYeej, Mesej Fleeefo kees efiejJeer jKekej
jeêre efJeJeske hej DeeOeeefjle nw~ eefo mebheee|eke kee cetue .2.79 kejes[ mes Deeefo mebheee|eke heehle efkeee peelee nw~
DeefOeke nw lees mebheee|Meke kee mJeleb$e cetueebkeve efkeee peelee nw~ mebheee|eke kes efveeeceke keer DeeJeMekeleeDeeW kes Devegmeej Skeue Goejkelee&/mecetn kees heoeve
mJehe hej DeeOeeefjle heefjmeceeheve cetue keer ieCevee keer peeleer nw~ mebheee|eke cetue efkeS peeves Jeeues DeefOekelece Skemeheespej efvecveevegmeej nQ:-
keer heleske Je<e& meceer#ee keer peeleer nw~ Yetefce SJeb YeJeve kes he ceW hecegKe he mes
mebheee|eke mJeerkeej efkeee peelee nw~ meeceevelee Jeefeiele SJeb Deve he#e ieejber mebheee|eke eqmLeefle meercee (keesj hetBpeer kes % kes he ceW)
veneR ueer peeleer~ keWerkejCe nsleg GOeej osves keer #es$eere meercee efveOee&efjle keer peeleer 1) mebheee|eke eje heefleYetefle efpemekee cetue
nw~ yeQke kees mebheee|eke DeLeJee $eCe peesefKece MeecekeeW keer hecegKe peesefKece keer kece mes kece nes
eEelee veneR nw~
ke) Gmekes eje heefleYetle $eCe efveYeeJe kes 30
ie
yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. Deewj yeQke Dee@]He Fbef[ee
125% (hetCe&le heefleYetle)
(vet]peeruewC[) efue. (Deveg<ebefieeeB)
yeQke kes mJeeb keer ceereeoer peceejeefMe jmeeroeW; Deeue mebheefe hej efJeefOeke yebOeke, Ke) mebheee|eke eje heefleYetle efpemekee cetue 30
kebheveer keer eue mebheefe hej eqheyebOeke heYeej, Mesej Fleeefo kees efiejJeer jKekej Gmekes eje heefleYetle $eCe efveYeeJe kes
Deeefo mebheee|eke heehle efkeee peelee nw~ 125% mes kece nw (DeebefMeke he mes
heefleYetle)
efveeeceke keer DeeJeMekeleeDeeW kes Devegmeej Skeue GOeejkelee&/mecetn kees heoeve
efkeS peeves Jeeues DeefOekelece Skemeheespej meercee efvecveevegmeej nw~ ie) DeheefleYetle 30
mebheee|eke eqmLeefle meercee (keesj hetBpeer kes % kes ii. cee$eelceke hekeve :
he ceW)
1) mebheee|eke eje heefleYetefle efpemekee cetue kece mes (ke) he=Leke he mes heke heleske $eCe peesefKece mebefJeYeeie kes
kece nes efueS kegue Skemehees]pej (peneb ueeiet kes yeeo Dee@ve Deesj
ke) Gmekes eje heefleYetle $eCe efveYeeJe kee 125% 25 Dee@He yewuesvme Meer veseEie) pees hee$e efJeeere mebheee|eke
(hetCe&le heefleYetle) eje keJej keer ieF& nw : ceee|peve (nsej ke) ueeiet kejves
Ke) mebheee|eke eje heefleYetle efpemekee cetue Gmekes 10 kes yeeo~ (yeerDeesDeeF& meesuees) 2,53,773.20
eje heefleYetle $eCe efveYeeJe kes 125% mes kece nw (Ke) he=Leke he mes heke heleske $eCe peesefKece mebefJeYeeie kes
(DeebefMeke he mes heefleYetle) efueS kegue Skemehees]pej (peneb ueeiet kes yeeo Dee@ve Deesj
ie) DeheefleYetle 5 Dee@He yewuesvme Meer veseEie) pees ieejber/esef[ JeglheVe
(peye keYeer DeejyeerDeeF& eje efJeMes<e he mes Devegceefle oer
Ie. yeQke Dee@]He Fbef[ee (egieeb[e)efue.
ieF& nw) eje keJej keer ieF& nw~ (yeerDeesDeeF& meesuees) 2,76,262.10
yeQke kes mJeeb keer ceereeoer peceejeefMe jmeeroeW; Deeue mebheefe hej efJeefOeke yebOeke,
168
leeefuekee [erSHe-6 yeer yeepe oj peesefKece

heefleYeteflekejCe Skemehees]pej : ceevekeerke=le eqkeesCe nsleg efheues 12 ceen kes oewjeve SJeb Deieues efJeeere Je<e& leke yeQke keer efveJeue yeepe
Deee hej heYeeJe kee Deekeueve kejves kes efueS iewhe efJeMues<eCe Gheeesie ceW efueee
hekeve peelee nw~ yeQke [etjsMeve iewhe efJeMues<eCe kee Yeer Gheeesie kejlee nw~ oseleeDeeW
keer DeJeefOe kes efueS efJeJeskehetCe& meerceeSb efveele keer ieeer nQ~ yeQke kes efveJesMe
hees&HeesefueeeW keer [etjsMeve DeeOeej hej efveiejeveer keer peeleer nw~
mecesefkele mlej hej eLee 31.03.2017 yeQke kee keesF& heefleYeteflekejCe Skemeheespej
SmeSueDeej SJeb iewj SmeSueDeej (Iejsuet) efJeJeskehetCe& meerceeDeeW kes Debleie&le
veneR nw~
efoveebefkele heefleYetefleeeW kes efueS JeerSDeej heefle Deheveeeer peeleer nw keeeWefke
ii. cee$eelceke hekeve : JeerSDeej kes efueS efJeJeskehetCe& meercee efveele keer ieeer nw SJeb owefveke DeeOeej hej
ueeiet veneR efveiejeveer keer pee jner nw SJeb Ge heyebOeve kees efjhees& keer pee jner nw~ efoveebefkele
heefleYetefleeeW ceW efJeosMeer efveJesMe meeceeveleee nwpe efkeS peeles nQ SJeb yeepe oj
peesefKece efvecvelece nw~ efJeosMeer cege efJeefvecee eqmLeefle ceW Yeer JeerSDeej meercee efveele
leeefuekee [erSHe-7 keer ieF& nw~
uesve-osve yener ceW yeepeej peesefKece FeqkeJeer kes Deee|Leke cetue hej heYeeJe kee Deekeueve m^sme semie mes efkeee peelee
nw, en efpemeceW 200 yesefmeme heeF kes yeepeej oj ceW heefjJele&ve kee mee@ke ueieekej
iegCeelceke hekeve :
efkeee peelee nw~
(ke) ceeveke eqkeesCe kees keJej kejles ngS hees&HeesefueeeW kees Meeefceue kejles
ngS yeepeej peesefKece nsleg meeceeve iegCeelceke hekeve DeeJeMekelee meer. efJeosMeer efJeefvecee peesefKece
yeQke ves etSme[er kes meeLe Deve cegeDeeW ceW Sieeries iewhe efueefce efveele keer nw ~
S yeQke Dee@]He Fbef[ee
yeQke kes efJeefYeVe cegeDeeW ceW efJeosMeer efJeefvecee Skemeheespej kes efueS DeefOekelece
uesve-osve yener ceW yeQke efveJesMeeW kes uesve-osve nsleg Oeeefjle (SeSHeer) SJeb efyeeer [sueeF SJeb DeesJejveeF Skemeheespej efveele efkeee nw~ nceves DeJeefOe Jeej
nsleg GheueyOe (SSHeSme) hees&HeesefueeeW kees Oeeefjle kejlee nw~ Mes<e DeeeqmleeeW- Fbef[efJepegDeue kejWmeer JeeFme iewhe efueefce Yeer efveele efkeee nw Fmekes DeueeJee,
DeLee&le heefjhekeJelee nsleg Oeeefjle hees&HeesefueeeW Deewj DeefieceeW kes Debleie&le efveJesMeeW kees vegkemeeve jeske meercee, ueeYe meercee uesvee SJeb Skeue JeJenej meerceeSb [eruejeW kes
yeQeEkeie yener kes he ceW ceevee peelee nw~ veeres yeepeej peesefKece heyebOeve heeespeve SJeb Heesjskeme heefjeeueveeW hej efveiejeveer jKeves kes efueS yeveeeer ieeer nQ~
veerefleeeW kee mebef#ehle yeesje efoee ieee nw~
ves Deesheve heespeerMeve nsleg efJeJeskehetCe& meercee efveele kejkes [sefjJesefJe mebJeJenej keer
(i) keee&veerefleeeB SJeb heefeeeSb : efveiejeveer keer peeleer nw Deewj yekeeee [sefjJesefJe hej heerJeer 01 kee keshe jKee peelee nw~
yeepeej peesefKece heyebOeve kes Debleie&le eueefveefOe peesefKece, yeepe oj peesefKece, [er. FeqkeJeer keercele peesefKece
efJeosMeer efJeefvecee peesefKece SJeb FeqkeJeer keercele peesefKece keer efveiejeveer keer peeleer
yeQke keer Iejsuet efveJesMe veerefle kes FeqkeJeer [eruejeW kes efueS vegkemeeve jeske meerceeSb
nw~ yeQke Jele&ceeve ceW efpevme (keceeef[er) ceW uesve-osve veneR kej jne nw~
efveele keer nQ~ kees<eeieej keer owefveke meercee, DeefOekelece efveJesMe meercee , F&eqkeJeer
S. eueefveefOe peesefKece mebefJeYeeie ( ^seE[ie) kes efueS OeejCe DeJeefOe kes mebJeJenejeW keer Gelece heyebOeve
eueefveefOe peesefKece keer efveiejeveer kes efueS iewhe efJeMues<eCe kee heeef#eke DeeOeej kees owefveke DeeOeej hej efjheese\ie keer peeleer nw~
hej heeueve efkeee peelee nw~ mebeeer iewhe mes mebeeer DeeGHeuees kee heefleMele (i) yeepeej peesefKece heyebOeve keee& kee {eBee SJeb mebieve
efvekeeueves kes efueS efJeJeskehetCe& meercee kee Gheeesie efkeee peelee nw- 28 efoveeW leke
peesefKece heyebOeve yees[& mebeeefuele keee& nw efpemes leerve mlejeW hej mehees& efkeee peelee
kes DeuheeJeefOe yekes kes efueS Yeejleere efj]peJe& yeQke kes efveoxMeeW kes DeOeOeerve
nw: osKeYeeue kejves SJeb efveoxMe peejer kejves kes efueS yees[& keer peesefKece heyebOeve
efveiejeveer keer peeleer nw~ Fmekes Deefleefje, yeepeej GOeej -owefveke SJeb Deewmele
meefceefle, peneB keneR DeeJeMeke nes/peesefKece heyebOeve veerefleeeb Deeefo Devegceesefole
ceebie GOeej, Deeblej yeQke oseleeSb, Kejeroer ieeer veerefOeeeb Deeefo kes efueS efJeJeskehetCe&
kejves kes efueS Deeeqmle oselee heyebOeve meefceefle (SSuemeerDees) pees veerefle efJe<eeeW hej
meerceeSb keece kejleer nQ~
efJeeej kejleer nw SJeb SSueSce ke#e kes meeLe peceerveer mlej hej mehees& heoeve kejleer
TBes cetue keer SkecegMle peceejeefMeeeW keer efveiejeveer meehleeefnke DeeOeej hej nw~ Deeeqmle oselee heyebOeve meefceefleeeb efJeosMeer kesveW ceW Yeer heefjeeueve ceW nQ~
keer peeleer nw~ DeuheeJeefOe [eeveeefceke eueefveefOe efJeJejCe eueefveefOe eqmLeefle
(iii) peesefKece efjheese\ie kee mkeeshe SJeb heke=efle Deewj/DeLeJee ceeheebkeve heCeeueer
kee Deekeueve kejves kes efueS heeef#eke DeeOeej hej leweej keer peeleer nw pees
JeJemeee Je=ef kees Oeeve ceW jKekej eueleer nw~ Ske Deekeeqmceke efveefOe eespevee mJeosMeer keejesyeej kes mebyebOe ceW yeepeej peesefKece kee heyebOeve kejves kes efueS
leelkeeefueke DeeJeMekeleeDeeW kees hetje kejves kes efueS leweej keer ieeer nw~ eespevee Yeejleere efj]peJe& yeQke eje efveOee&efjle efoMeeefveoxMeeW kee heeueve efkeee peelee nw -
kee efleceener DeeOeej hej hejer#eCe efkeee peelee nw~ eueefveefOe mebke kes mecee Deewj pewmes efke ceeefmeke DeeOeej hej yeepe oj mebJesoveMeeruelee efJeJejCe leweej efkeee
DeekeeqmcekeleeDeeW kees hetje kejves kes efueS eefo yeepeej mes efveefOe GeF& peeveer nes peevee-owefveke DeeOeej hej uesve-osve yener ceW efveJesMeeW kee DeJeefOe efJeMues<eCe-owefveke
lees yeQke keer mebYeeefJele neefve kee Deekeueve kejves kes efueS efleceener DeeOeej hej DeeOeej hej JeerSDeej uesve-osve yener efveJesMe F&eqkeJeer hees&HeesefueeeW kees es[kej-
m^sme hejer#eCe Yeer efkeee peelee nw~ efleceener DeeOeej hej lejuelee peesefKece/yeepeej peesefKece kes efueS m^sme hejer#eCe
kejvee, mJeosMeer legueve he$e kee DeJeefOe efJeMues<eCe Deewj FeqkeJeer kes Deee|Leke cetue
169
hej efleceener DeeOeej hej heYeeJe hej meceer#ee keer peeleer nw Deewj SSuemeerDees eje iv. cege peesefKece : yeQke kees efJeosMeer cege oj ceW heefjJele&ve kes keejCe efJeeere efueKele
keeheexjs mlej hej efleceener DeeOeej hej meceer#ee keer peeleer nw~SSuemeerDeeW eje kes cetue ceW nesves Jeeues Gleej-e{eJe keer peesefKece Geveer he[leer nw~ yeQke efJeosMeer
ceeefmeke DeeOeej hej yeepe oj mebJesoveMeeruelee keer meceer#ee keer peeleer nw~ cege yeepeej ceW kesJeue efpeleveer DeeJeMeke cege keer Kejeroer leLee efyeeer kes
DeeOeej leke Meeefceue jnleer nw~ yeQke efJeosMeer cege Jeeeoe yeepeej ceW Meeefceue veneR
yeepeej GOeej uesve-osve kes mebyebOe ceW Yeejleere efj]peJe& yeQke kes efoMeeveoxMeeW kes
neslee nw Deewj Fme hekeej peesefKece meerefcele nes peeleer nw~
Deveghe lejuelee peesefKece keer efveiejeveer kes efueS efJeefYeVe efJeJeskehetCe& Gheee efkeS
ieS nQ~ ceeefmeke DeeOeej hej {ebeeiele lejuelee efJeJejCeer leweej keer peeleer nw Deewj cee$eelceke hekeve
heeef#eke DeeOeej hej DeuheeJeefOe [eeveefceke lejuelee efJeJejCeer leweej keer peeleer nw (` efceefueeve ceW)
Deewj Ge heyebOeve/ SSuemeerDeeW kees efjhees& keer peeleer nw~ Debleje&êre heefjeeueveeW efvecveefueefKele kes efueS hetbpeer DeeJeMekelee
keer {ebeeiele lejuelee keeheexjs mlej hej efleceener DeeOeej hej keer pee jner nw~ yeepeoj peesefKece 13,241.09
m^sme hejer#eCe SJeb FeqkeJeer kes Deee|Leke cetue hej heYeeJe kee heefjCeece SSuemeerDees F&eqkeJeer eqmLeefle peesefKece SJeb 334.87
kees efjhees& efkeee peelee nw~ uesve-osve yener eqmLeefle [etjsMeve SJeb JeerSDeej owefveke efJeosMeer efJeefvecee peesefKece 8,092.13
DeeOeej hej Gelece heyebOeve kees efjhees& efkeee peelee nw~
leeefuekee [erSHe-8
(iv) nweEpeie Deewj/DeLeJee peesefKece vetveerkejCe kes efueS veerefleeeb :
Deeeqmle oselee heyebOeve SJeb yeepeej peesefKece heyebOeve mes mebyebefOele efJemle=le veerefleeeb
heefjeeueveelceke peesefKece
keee&jle nQ pees yeepeej peesefKece keer efveiejeveer kes efueS efJeefYeVe jCeveerefleeeW SJeb iegCeelceke hekeve
heefeeeDeeW hej efJemleej mes hekeeMe [eueleer nw~ meeOeejCe iegCeelceke hekeve DeeJeMekelee kes Deefleefje efpemekes efueS yeQke Den&lee heehle nw
Gme heefjeeueve peesefKece hetbpeer cetueebkeve nsleg yeQke kee (kes) eqkeesCe ~
(v) heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer)
S yeQke Dee@]He Fbef[ee
JeeefCeeqpeke yeQke kes efueS vetvelece hetbpeer heee&hlelee DeeJeMekelee mes mebyebefOele yeQke
Fb[esvesefMeee kes efJeefveeceve kes Devegmeej, hetbpeer heee&hlelee Devegheele ( meerSDeej) kes yeQke peesefKece heyebOeve keer meJeexlke= heefeee Deheveelee nw~ yeQke keejesyeej keer
heefjkeueve nsleg yee]peej peesefKece kes ceeheve kes efueS DeefveJeee& esCeer ceW yeQke Meeefceue efJeefYeVe heefleeeW kes lenle mecemle Deee|Leke GlheeoeW, heefeeeDeeW Deewj heCeeefueeeW
veneR nw~ en FmeefueS nw efke yeQke efJeosMeer efJeefvecee yeQke nw efpemekes ^seE[ie yegke kes heefjeeueve peesefKece kee melele efveOee&jCe Deewj DeefYeefveOee&jCe kejlee nw~ mecemle
ceW heefleYetefleeeW Deewj/DeLeJee [sefjefJeefJe mebJeJenej kes he ceW efJeeere efueKele vees Glheeo, ieefleefJeefOeeeB Deewj heCeeefueeeB henues veee Glheeo mecetn Deewj efHej
DeeF&[erDeej 20 efyeefueeve (etSme[er 1.7 efceefueeve Devegceeefvele) mes kece keer jkece nw~ heefjeeueve peesefKece heyebOeve meefceefle (meerDeesDeejSce) kes ceeOece mes keeee&eqvJele
nesleer nw~ meYeer veerefleeeb yees[& keer peesefKece heyebOeve meefceefle ( Deej.keece) eje
yeer. yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. (Deveg<ebieer) yeerDeesDeeF& (vetpeerueQ[ )efue. cebpetjer efoS peeves kes yeeo ner yees[& eje Devegceesefole keer peeleer nw~ cegKe peesefKece
(Deveg<ebieer), yeerDeesDeeF& (egieeb[e) efue. Deewj yeerDeesDeeF& (yeesmJeevee) efue. DeefOekeejer, Deejkee@ce kes efveosMeeW kees keeee&eqvJele kejles nw Deewj efove-heefleefove kes
ke)
yee]peej peesefKece kes meeceeve iegCeelceke hekeve keer DeeJeMekelee efpemeceW heefjeeueve iele peesefKece heyebOeve keer osKeYeeue kejles nw~
ceevekeerke=le eqkeesCe kes mebefJeOeeve Yeer Meeefceue nw~ peesefKece heyebOeve efJeYeeie, keejesyeej heefjeeueve peesefKece heyebOekeeW (yeerDeesDeejSce)
i. yeepeej peesefKece yeepe oj, cege leLee FeqkeJeer Glheeo ceW Kegueer eqmLeefle mes yeepeej leLee heefjeeueveiele peesefKece heyebOeve efJeMes<e%e (DeesDeejSceSme) kes ve]peoerkeer
peesefKece GlheVe nesleer nw~ yees[& meercee efveOee&efjle kejlee nw leLee pees mJeerkeej keer meneesie mes keee& kejlee nw~ yeerDeesDeejSce leLee DeesDeejSceSme keer meefceefle
pee mekeleer nw, efveeefcele Deblejeue hej Gmekeer meceer#ee kejlee nw~ Fmekes Deefleefje heefjeeueveiele ]peesefKece heyebOeve heYeeie kees DeeJeefOeke DeeOeej hej peesefKece Deewj
owefveke DeeOeej hej Skemeheespej keer efveiejeveer keer peeleer nw~ efveeb$eCe efveOee&jCe kejvee, neefve keer efjheese\ie kejvee leLee keer cegKe peesefKece
mebkesleke ( kesDeejDeejdF) ceW meneelee kejlee nw~
ii. lejuelee peesefKece DeesJejveeF pecee mes vekeoer mebmeeOeve, eeuet Keeles, heefjhekeJe
DeOe&Jeee|<eke DeeOeej hej uee@me [se efJeMues<eCe kes he ceW peesefKece efjheeWe\ie keer
peceejeefMeeeb, $eCe DeenjCe Deewj ieejbefeeW mes GheueyOe vekeo m$eesleeW mes owefveke
peeleer nw efpememes Ge peesefKece heJeCelee Jeeues Glheeo Deewj keejesyeej ueeFve kee
ceebie kes efueS leLee ceee|peve Deewj Deve vekeo mecePeewleeW hej ceebie mes yeQke kees
efveOee&jCe efkeee pee mekes Deewj vetveerkejCe Gheee DeheveeS pee mekes~ MeeKee mlej
vekeo Deejef#ele jKevee he[lee nw~ Ssmes ceebie keer hete|le kejves kes efueS heefjhekeJe
kes kesDeejDeeF& Deewj yeQke mlej kes kesDeejDeeF& kees efleceener DeeOeej hej ^wke
efveefOe kes GheueyOe DebMe kes DeeOeej hej yees[& ves Gvekes DevegYeJe hej meercee
efkeee peelee nw~meYeer yeQke kes GlheeoeW Deewj heefeeeDeeW kes efueS Jeee|<eke DeeOeej
efveOee&efjle keer nw Deewj Deblej yeQke leLee Deve GOeej megefJeOee kes vetvelece mlej hej
DeejmeerSmeS keej&JeeF& keer peeleer nw~
pees ceebie keer Dehesef#ele DeenjCe kees keJej kej mekes~
yewefmeke Fbef[kesj eqkeesCe eje Dee@hejsMeveue efjmke kewefheue eepe& keer
iii.
yeepe oj peesefKece- yeQke kees Gmekeer efJeeere eqmLeefle leLee vekeoer heJeen hej ieCevee keer peeleer nw~ Jele&ceeve ceW yeQke Dee@hejsMeveue efjmke kewefheue eepe& kes
heeefuele yeepeej yeepe oj ceW Glej e{eJe kes heefjCeece kes meeLe peg[er efJeefYeVe heefjkeueve kes efueS GVele ceeheve kes heeeme Dehevee jne nw~ heefjeeueve peesefKece
peesefKeceeW kees Gevee he[lee nw~ yeQke kees pecee jeefMe $eCe leLee yeepeej heJe=efe kes hetbpeer heYeej keer ieCevee kes efueS meceeveevlej jve kes efueS yeQke kees o mQ[[e&Fp[
heefjJele&ve kes Deveghe ojeW kees heefjJee|lele kejves kee efJeJeskeeefOekeej nw~ en Gheee Deheese(erSmeS) ceW ceeFies kejves kes efueS Devegceesove efceuee nw ~ Jele&ceeve ceW es
yeepe oj peesefKece kees yeQke Skemeheespej vetvelece jKeles nw~ efJeeej efJeceMe& mej hej nw~
170
yeer heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer) Deekeeqmcekelee eespevee kee efJekeeme;
keeeeX kee he=LekekejCe, heefMe#eCe, mhe he mes efveOee&efjle keee&Jeeefneeb, Fleeefo heefMe#eCe SJeb JeeJemeeefeke efJekeeme;
pewmes heefjeeueve peesefKece heyebOeve kes efueS yeQke ves es heefeee DeheveeF& nw~ vewefleke SJeb keejesyeej ceeveke;
heefjeeueve peesefKece kes heyebOeve ceW, efveefleeeW Deewj keee&efJeefOeeeW kes efveeb$eCe yeercee meefnle peesefKece keceer, peneb en heYeeJeer nw~
Deewj efve hee&Jes#eCe kes meboYe& ceW heleske FkeeF& efpeccesoej nw~ Deheefjnee&
heefjeqmLeefleeeW mes yeeves heCeeueer kes efueS Glheeo kee efJekeeme, heCeeueer, ceeveJe leeefuekee [erSHe - 9
mebmeeOeve Deewj Deheves ieenke kees peeefveS- mes mebyebefOele #es$e Meeefceue nw~ yeQeEkeie yener ceW yeepe oj peesefKece (DeeF&DeejDeejyeeryeer)
heefjeeueve peesefKece kees kece kejves kes efueS yeQke ves mebJeJenej heesmeseEmeie ceW iegCeelceke hekeve
efveeb$eCe keee& kees ye{e efoee nw efpemeceW mebJeJenej kes mecee kes Deboj hetje ke. meeOeejCe iegCeelceke hekeve Dehes#ee ceW DeeF&DeejDeejyeeryeer Deewj hecegKe OeejCeeDeeW
kejvee, ueeiet ceevekeeW kes DevegJeeo uesKeebkeve heefle kee meceeeespeve,erke {ie mes kes $eCe Yegieleeve Deewj De-heefjhekeJe pecee kee heefjeeueve mebyebOeer OeejCeeDeeW kee
efjkee[& kee Devegj#eCe, Deeeqmle leLee [se kes efueS megjef#ele Sskemesme efeeeeqvJele mJehe leLee DeeF&DeejDeejyeeryeer ceeheves keer yeejbyeejlee Meeefceue nw~
kejves nsleg keee& efJeefOe megefveeqele kejvee nw~ Deebleefjke uesKee hejer#ee FkeeF& kee
keee& pees heefjeeueve ieefleefJeefOeeeW keer efveeefcele peebe kejleer nw, DeeJeMeke megOeej S yeQke Dee@]He Fbef[ee
kees yesnlej yevee jner nw~ yeQke heefjeeueve peesefKece kes heefjkeueve kes efueS yesefmeke yeQeEkeie yener ceW yeepe oj peesefKece keer Deece leewj hej efleceener DeeOeej hej ieCevee
Fbef[kesj Sheese Fve efjmke Jess[ Smesdme ( SerSceDeej) kee heeesie kej jner nw~ keer peeleer nw~ yeQeEkeie yener ceW heefjhekeJelee nsleg Oeeefjle (SeerSce) mebefJeYeeie ceW
OeejCe efkeS meYeer Deefiece Deewj efveJesMe meeqcceefuele nw~
yeQke ceW Ske Deebleefjke efveeb$eCe FkeeF& Yeer nw pees megefveeqele kejlee nw efke meYeer
keejesyeej FkeeF& yeQke keer heefeee kee Deewj meeLe ner mLeeveere mejkeej kes keee&veerefle Deewj heCeeefueeeB/mebjevee Deewj mebieve/peesefKece efjheese\ie mebyebOeer
efJeefveeceeW kee Yeer Devegheeueve kejles nQ~ keee&#es$e Deewj mJehe/veerefleeeW Deeefo Jener nQ pees syeue [erSHe-7 kes lenle efjhees&
keer ieF& nw~
meer yeQke Dee@]He Fbef[ee (lebpeeefveee) efue. (Deveg<ebieer) , yeQke Dee@]He Fbef[ee (vet]
peeruewC[) efue. (Deveg<ebieer) , yeQke Dee@]He Fbef[ee ( egieeb[e ) efue. Deewj DeeF&DeejDeejyeeryeer cespejceW keer heCeeueer Deewj hecegKe OeejCeeSB efvecveevegmeej nw;
yeerDeesDeeF& (yeeslmJeevee) efue. DeefieceeW leLee pecee jeefMeeeW, pees yeQke kee 100% keejesyeej keJej
heefjeeueveelceke peesefKece hele#e DeLeJee Dehele#e neefve kee peesefKece nw pees efJeefYeVe kejleer nw, keer Mes<e heefjhekeJelee hej vesJeke& keer MeeKeeDeeW mes heehle
keejCeeW mes GlheVe nesleer nw pees yeQke keer heefeee, keee|ceke, heeweesefiekeer Deewj ceeefmeke metevee kes DeeOeej hej efJeefYeVe mecee yekes kes meeLe yeepe oj
DeeOeej mebjevee mes mebye nw Deewj esef[, yeepeej, lejuelee peesefKece es[kej mebJesoveMeerue Deewj efJeefYeVe DeeeqmleeeW Je oseleeDeeW keer Mes<e heefjhekeJelee kees
yeee keejke pewmes efJeefOeke Deewj efJeefveeeceke pejleeW Deewj keejheesjs JeJenej Oeeve ceW uesles ngS mebJesoveMeeruelee efJeJejCe leweej efkeee peelee nw~
kes Deece mJeerke=le ceevekeeW mes GlheVe nesles nw~ heefjeeueveelceke peesefKece yeQke keer
meYeer ieefleefJeefOeeeW mes GlheVe nesleer nw~ heleske Deeeqmle SJeb oselee keer DeJeefOe, heleske eF&ce yekes kes ceOeeEyeog
kees heefjhekeJelee efoveebke kes he ceW SJeb Deewmele heeeqhle kees ketheve kes he
efJeeere neefve SJeb kegue ueeiele heYeeJeMeeruelee meefnle yeQke keer heeflee Oetefceue nesves
ceW leLee YegveeF& heeespeve kes efueS yeepeej oj kees ueskej heefjeeefuele keer
mes yeeeJe kees meblegefuele kejves Deewj efveeb$eCe keej&JeeF& pees henue SJeb jeveelcekelee
peeleer nw~ efveJesMeeW kes efueS, JeemleefJeke DeJeefOe ueer peeleer nw, pewmee efke
kees meerefcele kejleer nw, mes yeeeJe kes efueS heefjeueveelceke peesefKece kee heyebOe
[ee mebhetCe& yeesjeW meefnle GheueyOe jnlee nw~ efveJesMeeW kes mebyebOe ceW Fme
kejvee yeQke kee GsMe nw~
heeesie kes efueS SSHeSme SJeb SeSHeer mebefJeYeeieeW kees Deueie jKee peelee
heefjeeueveelceke peesefKece kee Oeeve jKeves kes efueS heyebOeve efJekeeme SJeb nw, pewmee efke yeQeEkeie yener ceW DeeF&DeejDeej hej Oeeve keseqvle efkeee
keeee&vJeeve nsleg heeLeefceke GejoeefelJe heleske MeeKee mlej hej Jeefj heyebOeve peelee nw~
nsleg efveOee&jle efkeee ieee nw~ heefjeeueveelceke peesefKece kes heyebOeve nsleg kegue
ceevekeeW kes efJekeeme GejoeefelJe ceW efvecveefueefKele #es$eeW ceW meneeke nw :- G e kes Gheeesie mes, heleske yekes kes efueS oseleeDeeW Deewj DeeeqmleeeW
mebJeJenej kes mJeleb$e heeefOekeej meefnle keee& kes Gefele he=LekekejCe keer keer DeeMeesefOele DeJeefOe heefjkeefuele keer peeleer nw Deewj yeepe oj ceW 1% mes
DeeJeMekelee; heefjJele&ve kes efueS Gvekes cetue hej heYeeJe ceevee peelee nw~ GmeceW pees[kej
efveJeue eqmLeefle heefjkeefuele keer peeleer nw leeefke en megefveeqele efkeee pee
mebJeJenej kes meceeOeeve SJeb efveiejeveer keer DeeJeMekelee;
mekes efke cetue ceW mekeejelceke Je=ef nw ee DeveLee~
efveeeceke SJeb Deve efJeefOeke DeeJeMekeleeDeeW meefnle Devegheeueve;
efveeb$eCe SJeb heefeee kee heuesKeerkejCe; OeejCeeSB :
cenmetme efkeS ieS heefjeeueveelceke peesefKeceeW kes efveOee&jCe keer DeeJeMekelee leLee i. mecemle eF&ce yekes Deewj mecemle DeeeqmleeeW kes efueS yeepe oj meYeer meceeve he
heneeve efkeS ieS peesefKeceeW kee Oeeve jKeves kes efueS efveeb$eCe SJeb heefeee keer mes eeefuele neslee nw~
heee&hlelee; ii. ceebie pecee jeefMeeeW-yeele leLee eeuet kes meboYe& ceW Fmes Yeejleere efj]peJe& yeQke
heefjeeueveelceke neefve keer efjheese\ie SJeb hemleeefJele efveJeejCeelceke keej&JeeF& keer efoMeeefveoxMeeW kes DevegmejCe ceW m^sme hejer#eCe hej efJeYeeefpele efkeee peelee nw~
DeeJeMekelee;
171
iii. Deece leewj hej, yeQke DeeF&DeejDeejyeeryeer keer ieCevee kejles mecee ketheve oj/YegveeF& legueve he$e heyebOeve kes efueS nw]pe mebJeJenej efkeee peelee nw peesefKeceeW kes mener
oj kee eeve/heefjhekeJelee leejerKe kes he ceW heleske eF&ce yekes kes ceOeeEyeog, efjheese\ie Deewj efveiejeveer kes efueS Gefele heCeeueer nw~
kees uesvee Deeefo meefnle efj]peJe& yeQke kes leveeJe hejer#ee mebyebOeer efoMeeefveoxMeeW kee nQefpeie keer veerefle Deewj Gmekeer efveiejeveer keer heefeee Yeer Gmeer hekeej mes nw~
heeueve kejlee nw~ nwpe leLee iewj-nw]pe mebJeeJenejeW kees efjkee[& kejves kes efueS uesKeebkeve veerefle nw efpemeceW
iv. yeerheerSueDeej eEueke[ DeefieceeW/yesme js kes hegvecet&ue efveOee&jCe kees 3 mes 6 ceen kes Deee, heerefceece Deewj t kee efveOee&jCe Meeefceue nw~ yekeeee mebefJeoe, heeJeOeeveerkejCe,
yekes ceW efueee ieee nw~ mebceee|eke Deewj peesefKece vetveerkejCe kee cetueebkeve efkeee pee jne nw~
yeer heerer yeQke Dee@]He Fbef[ee Fb[esvesefMeee eryeerkes (Deveg<ebieer) leLee yeQke Dee@] kebj Skemehees]pej cesLees[esue]peer (meerF&Sce) kes Deveghe esef[ mecelegue DeLeJee
He Fbef[ee (lebpeeefveee) efue., yeerDeesDeeF& (vetefpeueQ[) efue. (Deveg<ebefieeeb ) F&S[er heefjkeefuele keer ieF& nw~ mebYeeJe Skemehees]pej kee heefjkeueve esef[ keveJe]
leLee yeQke Dee@He Fbef[ee egieeb[e efue. pe&ve Hewkej kes meeLe keequhele cetueOeve kees iegCee kejkes efkeee peelee nw~
heeflemLeeheve ueeiele mekeejelceke yeepeej cetue nw~ eeuet Skemehees]pej heeflemLeeheve
yeQke Deheveer efJeeere eqmLeefle SJeb vekeoer heJeen hej yeepeej yeepe ojeW kes Jele&ceeve
ueeiele kes meceeve nw~ esef[ mecelegue DeLeJee F&S[er mebYeeJe Skemehees]pej Deewj
mlejeW ceW DeeqmLejlee kes heYeeJe meefnle Meeefceue efJeefYeVe peesefKeceeW mes ege nw~
eeuet Skemehees]pej kee pees[ nw~
yeepeej heJe=efe ceW heefjJele&ve kes meeLe-meeLe yeQke kees pecee jeefMeeeW, $eCe SJeb
DeefieceeW hej yeepe oj ceW mebMeesOeve kejves kee efJeJeskeeefOekeej nw~ Fve GheeeeW kes II. iegCeelceke hekeve
keejCe yeQke kes yeepe oj peesefKece kee #es$e kece neslee nw~ 1) mebefJeoeDeeW kee mekeue mekeejelceke Gefele cetue,ueeYe keer efveJeue jeefMe, eeuet
II. cee$eelceke hekeve $eCe Skemehees]pej keer efveJeue jeefMe, Oeeefjle mebheee|eke (eLee vekeoer,mejkeejer
DeeF&DeejDeejyeerJeer ceeheves kes efueS heyebOeve keer heCeeueer kes Devegmeej GOJe&cegKeer heefleYetefleeeb Deeefo hekeej meefnle) Deewj efveJeue JeglheVe $eCe Skemehees]pej ~ FmeceW
Deewj DeOeescegKeer js Mee@ke kes efueS Gheepe&ve Deewj Deee|Leke cetue (DeLeJee etke Jeeues Skemehees]pej kes efueS Gheee keer efjhees& DeLeJee meerF&Sce kes lenle
heyebOeve eje heege mebye Gheee) ceW Je=ef (eme), cege eje Kebef[le (peneb kegue Skemehees]pej jeefMe Yeer nw~ $eCe JeglheVe ns]pe keer keequhele Metve Deewj $eCe Skemehees]
heCeeJele& kes 5% mes DeefOeke heCeeJele& neslee nw) pej kes heYeej eje eeuet $eCe Skemehees]pej kee efJelejCe~
2) $eCe JeglheVe mebJeJenej pees meermeerDeej ( keequhele cetue ) ceW Skemehees]pej me=efpele
yeQeEkeie yener ceW yeepe oj peesefKece ( yeerDeesDeeF& meesuees)
kejleer nw, mebmLee kes Deheves esef[ hees&Heesefueees kes meeLe heeesie efkeS ieS esef[
(. efceefueeve ceW)
JeglheVe GlheeoeW kes efJelejCe meefnle Gmekeer ceOeJeleea ieefleefJeefOeeeW kes yeere he=Leke
efpemeceW mes, etSme[er ceW (peneB efkeee peelee nw, efpemes Deeies heleske Glheeo mecetn kes ceOe Kejeros Deewj yeses ieS
kegue keejesyeej kegue keejesyeej kes mebj#eCe ceW efJeKebef[le efkeee peelee nw~
5% mes DeefOeke nw)
( efceefueeve ceW)
1. peesefKece hej Depe&ve
(SveSveDeeF& ) keeGbj heeea $eCe peesefKece
1 Je<e& kes efueS 0.50% (meermeerDeej)
4624.39 1544.42 keequhele cetueOeve jkece 7,91,323.48
heefjJele&ve
2. peesefKece hej F&eqkeJeer kee mebYeeJe Skemehees]pej 14,874.39
Deee|Leke cetue heeflemLeeheve ueeiele 17,025.49
200 yesefmeke hee@F Mee@ke 8682.75 4958.49 eeuet Skemehees]pej 17,025.49
% lee kes he ceW FeqkeJeer esef[ mecelegue DeLeJee F&S[er 31,899.88
0.42 0.24
cetue ceW keceer Deej[yuetS 6,186.34
leeefuekee [erSHe - 10 hetBpeer heYeej 494.91
heeflehe#eer $eCe peesefKece mes mebyebefOele Skemehees]pej kes efueS ( efceefueeve ceW)
keequhele jkece eeuet $eCe esef[
meeceeve hekeve ceoW
Skemehees]pej mecelegue
I.
iegCeelceke hekeve cege efJekeuhe 0 0 0
yeQke legueve he$e keer ceoeW kes meeLe heeflehe#eer keejesyeej kes GsMe mes nweEpeie kes ee@me meermeerJeeF& yeepe oj mJewhe 16,762.68 344.33 775.48
efueS JeglheVe GlheeoeW kee heeesie kejlee nw~ JeglheVe heefjeeueve kes peesefKece heyebOeve 1,78,369.24 4,366.26 7,964.48
Jeeeoe oj kejej
kes Meer<e& ceW Jeefj keee&heeueke jnles nQ pees Ge heyebOeve kees efjhees& kejles nw,
en ueeFve keeeeX mes mJeleb$e nw~ ^seE[ie keer eqmLeefle owvebefove DeeOeej hej yee]peej yeepe oj YeefJe<e 0 0 0
cetue kees yener ceW Debefkele efkeee peelee nw (ceeke&[ t ceekex ) $eCe etke mJewhe 0 0 0
peesefKece heyebOeve efJeYeeie eje JeglheVe veerefle yeveeF& peeleer nw efpemeceW $eCe peesefKece Skeue meermeerJeeF& yeepe oj mJewhe 2,009.43 122.79 142.88
Deewj yeepeej peesefKece kees Deebkevee Meeefceue nw~ kegue 1,97,141.35 4,833.38 8,882.84
172
leeefuekee [erSHe -11

hetbpeer kee efJeveeme
yeemesue III meeceeve hekeve schues efpevekee heeesie efJeefveeeceke meceeeespeve ceW heefjJele&ve kes oewjeve efkeee peeSiee (DeLee&le 1 Dehewue 2013 mes 31 efomecyej 2017 leke) efceefueeve ceW
meeceeve FeqkeJeer efej 1 hetbpeer : efueKele leLee Deejef#ele
1 hele#e peejer efJeMes<eke meeceeve Mesej hetbpeer kes meeLe mebyebefOele Deefleefje me@ke (Mesej heerefceece ) 125816.81
2 heefleOeeefjle Gheepe&ve -85852.89
3 mebefele Deve Jeeheke Deee (Deewj Deve Deejef#eefleeeb ) 260,585.37
4 meerF&er 1 mes Hesme DeeG kes DeOeerve hele#e peejer hetbpeer (kesJeue iewj- mebege me@ke kebheefveeeW kes efueS ueeiet )
meeJe&peefveke #es$e ceW hetbpeer ueieevee efpemekeer osKejsKe 1 peveJejer 2018 leke keer peeSieer
5 Deveg<ebefieeeW eje peejer Deewj Le[& heee|eeW eje Oeeefjle meeceeve Mesej hetbpeer (ieghe meerF&er 1 ceW Devegcele jkece) 809.81
6 efJeefveeeceke meceeeespeve kes henues meeceeve FeqkeJeer efej 1 hetbpeer 301359.10
meeceeve FeqkeJeer efej 1 hetbpeer : efJeefveeeceke meceeeespeve
7 efJeJeskehetCe& cetueebkeve meceeeespeve
8 ieg[efJeue (mebyebefOele kej oselee kee efveJeue )
9 yebOeke mee|JeeEmeie DeefOekeejeW kees es[kej DecetleX (mebyebefOele kej os elee kee efveJeue)
10 DeemLeefiele kej Deeeqmleeeb 29625.89
11 vekeoer heJeen nwpe Deejef#ele
12 Dehesef#ele neefve kes heeJeOeeve ceW keceer
13 efyeeer hej heefleYeteflekejCe ueeYe
14 Gefele cetue oseleeDeeW hej Deheves $eCe peesefKece ceW heefjJele&ve kes keejCe ueeYe Deewj neefveeeb
15 heefjefveeqele- ueeYe heWMeve Heb[ efveJeue Deeeqmleeeb
16 Deheves MesejeW ceW efveJesMe ( efjhees& keer ieF& legueve-he$e ceW eefo henues ner heoe hetbpeer meceeeesefpele ve efkeee ieee nes)
17 meeceeve FeqkeJeer ceW heejmheefjke ee@me-Oeeefjlee 1724.49
efJeefveeeceke meceskeve keer heefjefOe mes yeenj yeQeEkeie, efJeeere Deewj yeercee mebmLeeDeeW kes hetbpeer ceW hee$e DeefOeefJeee keer eqmLeefle kee meceeeespeve pene@b
18
mebmLee eje peejer Mesej hetbpeer kes DeefOekelece 10% kee mJeeefcelJe yeQke kee nw (10% Lesmenesu[ mes DeefOeke jeefMe)
efJeefveeeceke meceskeve keer heefjefOe kes yeenj yeQeEkeie, efJeeere Deewj yeercee mebmLeeDeeW kes kee@ceve meke ceW cenlJehetCe& efveJesMe, hee$e DeefOeefJeee keer
19
eqmLeefle kee meceeeespeve (10% Lesmenesu[ mes DeefOeke jeefMe)
20 yebOeke mee|JeeEmeie DeefOekeej (10% Lesmenesu[ mes DeefOeke jeefMe)
21 DemLeeeer DeblejeW mes GYejs DeemLeefiele kej Deeeqmleeeb (10% Lesmenesu[ mes DeefOeke jeefMe, kej oselee mes mebyebefOele kee meceeeespeve)
22 15% Lesmenesu[ mes DeefOeke jeefMe
23 efpemeceW mes: efJeeere mebmLeeDeeW kes kee@ceve me@ke ceW cenlJehetCe& efveJesMe
24 efpemeceW mes : yebOeke mee|Jee\meie DeefOekeej
25 efpemeceW mes: DemLeeeer Deblejes mes GYejs DeemLeefiele kej Deeeqmleeeb
26 jeêre efvee|o efJeefveeeceke meceeeespeve (26 S + 26 yeer + 26 meer + 26 [er)
26S efpemeceW mes: Demecesefkele yeercee Deveg<ebefieeeW kes FeqkeJeer hetbpeer ceW efveJesMe
26yeer efpeefpemeceW mes: Demecesefkele iewj-efJeeere Deveg<ebefieeeW kes FeqkeJeer hetbpeer ceW efveJesMe 0
26meer efpeefpemeceW mes: yengueebMe mJeeefcelJe efJeeere mebmLeeSb efpevnW yeQke kes meeLe mecesefkele veneR efkeee ieee nw kes FeqkeJeer hetbpeer ceW keceer 0
173
efpeefpemeceW mes: DeheefjMeesefOele heWMeve efveefOe Jee hetJe& yeemesue III JeJenej kes DeOeerve jkece kes mebyebOe ceW meeceeve FeqkeJeer efej 1 hej ueieeSb ieS
26[er
efJeefveeeceke meceeeespeve~
efpemecesb mes : (meceeeespeve kes hekeej keer heefJeef kejW]
GoenjCe kes efueS: SSHeSme $eCe heefleYetefleeeW hej Deheehle neefveeeW kees efHeuj efkeee peevee (Yeejleere heefjhes#e ceW keesF& mebyebOe veneR)
efpemeceW mes: [meceeeespeve kes hekeej keer heefJeef kejW]
efpemeceW mes : (meceeeespeve kes hekeej keer heefJeef kejW.)
keewefleeeW kees hetje kejves kes efueS Deheee&hle Deefleefje efej 1 Deewj efej 2 kes keejCe meeceeve FeqkeJeer efej 1 hej ueieeS ieS efJeefveeeceke
27
meceeeespeve
28 meeceeve FeqkeJeer efej 1 ceW kegue efJeefveeeceke meceeeespeve 31350.38
29 meeceeve FeqkeJeer efej 1 hetbpeer (meerF&er1) 270008.72
Deefleefje FeqkeJeer efej 1 hetbpeer: efueKeleW
30 hele#e peejer meehes#e Deefleefje efej 1 efueKeleW kes meeLe mebyebefOele me@ke DeefOeMes<e (31 + 32) 50000.00
31 efpemeceW mes: ueeiet uesKeebkeve ceevekees kes lenle FeqkeJeer kes he ceW Jeieeake=le (yesceereeoer Demebeeer DeefOeceeveer Mesej )
32 efpemeceW mes: ueeiet uesKeebkeve ceeveke kes lenle oseleeDeeW kes he ceW Jeieeake=le (yesceereeoer $eCe efueKele)
33 Deefleefje efej 1 mes Hes]pe DeeG kes DeOeerve hele#e peejer hetbpeer efueKeleW 11159.29
Deveg<ebefieeeW eje peejer Deewj le=leere he#e eje Oeeefjle Deefleefje efej 1 efueKeleW (Deewj meerF&er 1 efueKele pees jes 5 ceW Meeefceue veneR) (ieghe Ser 1 ceW
34
Devegcele jkekece)
35 efpemeceW mes: Deveg<ebefieeeW eje peejer ueKeles pees Hes
36 efJeefveeeceke meceeeespeve kes hetJe& Deefleefje efej 1 hetbpeer 61159.29
Deefleefje efej 1 hetbpeer : efJeefveeeceke meceeeespeve
37 mJeeb kes Deefleefje efej 1 efueKeleeW ceW efveJesMe
38 Deefleefje efej 1 efueKeleeW ceW heejmheefjke ee@me Oeeefjlee 1075.00
efJeefveeeceke meceskeve keer heefjefOe mes yeenj yeQeEkeie, efJeeere Deewj yeercee mebmLeeDeeW kes hetbpeer ceW efveJesMe, hee$e DeefOeefJeee keer eqmLeefle kee meceeeespeve 0.00
39
pene@b mebmLee eje peejer meeceeve Mesej hetbpeer kes DeefOekelece 10% kee mJeeefcelJe yeQke kee nw (10% Lesmenesu[ mes DeefOeke jeefMe)
efJeefveeeceke meceskeve keer heefjefOe kes yeenj yeQeEkeie, efJeeere Deewj yeercee mebmLeeDeeW keer hetbpeer ceW cenlJehetCe& efveJesMe (hee$e DeefOeefJeee eqmLeefle kees 0.00
40
Ieekej )10
41 jeêre efvee|o efJeefveeeceke meceeeespeve (41 S +41 yeer)
41S Demecesefkele yeercee Deveg<ebefieees kes Deefleefje efej 1 hetbpeer ceW efveJesMe
41 yeer yeQyeQke ceW mecesefkele ve efkeS ieS yengueebMe mJeeefcelJe Jeeues efJeeere mebmLeeDeeW kes Deefleefje efej 1 hetbpeer ceW keceer~
hetJe&-yeemesue III JeJenej kes DeOeerve jkece kes mebyebOe ceW Deefleefje efej 1 hej ueieeS ieS efJeefveeeceke meceeeespeve
efpemeceW mes: [meceeeespeve kes hekeej keer heefJeef kejW eLee [ererS]
efpemeceW mes: [ meceeeespeve kes hekeej keer heefJeef kejW pewmes Jele&ceeve meceeeespeve pees efej 1 mes 50% hej keewleer keer peeleer nw)
efpemeceW mes: [meceeeespeve kes hekeej keer heefJeef kejW]
42 keewefleeeW kees hetje kejves kes efueS Deheee&hle efej 2 kes keejCe Deefleefje efej 1 ceW ueieeS ieS efJeefveeeceke meceeeespeve
43 Deefleefje efej 1 hetbpeer hej kegue efJeefveeeceke meceeeespeve 1075.00
44 Deefleefje efej 1 hetbpeer (Ser 1) 60084.29
44S hetbpeer heee&hlelee 11 kes efueS ceevee ieee Deefleefje efej 1 hetbpeer 60084.29
45 efej 1 hetbpeer (er 1 = meerF&er 1 + Ser 1) (29 + 44 S) 330093.01
efej 2 hetbpeer: efueKeles SJeb heeJeOeeve
174
46 hele#e peejer hee$e efej 2 efueKeleeW kes meeLe mebyebefOele me@ke DeefOeMes<e 70000.00
47 efej 2 mes Hes]pe DeeG kes DeOeerve hele#e peejer hetbpeer efueKele 17500.00
Deveg<ebefieeeW eje peejer Deewj le=leere he#e eje Oeeefjle (ieghe efej 2 ceW Devegcele jeefMe) efej 2 efueKeles (Deewj jes 5 DeLeJee 34 ceW Meeefceue ve efkeS
48
ieS meerF&er 1 Deesj Ser 1 efueKeleW)
49 efpemeceW mes: Hes]pe DeeG kes DeOeerve Deveg<ebefieeeW eje peejer efueKeleW
50 heeJeOeeve 24,711.68
51 efJeefveeeceke meceeeespeve kes henues efej 2 hetbpeer 112211.68
efej 2 hetbpeer: efJeefveeeceke meceeeespeve
52 Deheves efej 2 efueKeleeW ceW efveJesMe
53 efej 2 efueKeleeW ceW heejmheefjke ee@me-Oeeefjlee 50.00
efJeefveeeceke meceskeve keer heefjefOe mes yeenj yeQeEkeie, efJeeere Deewj yeercee mebmLeeDeeW kes hetbpeer ceW efveJesMe, hee$e DeefOeefJeee keer eqmLeefle kee meceeeespeve
54
pene@b mebmLee eje peejer meeceeve Mesej hetbpeer kes DeefOekelece 10% kee mJeeefcelJe yeQke kee nw(10% Lesmenesu[ mes DeefOeke jeefMe)
efJeefveeeceke meceskeve keer heefjefOe kes yeenj yeQeEkeie, efJeeere Deewj yeercee mebmLeeDeeW keer hetbpeer ceW cenlJehetCe& efveJesMe (hee$e DeefOeefJeee keer eqmLeefle kees 0.00
55
Ieekej )
56 jeêre efvee|o efJeefveeeceke meceeeespeve (56S+56yeer)
56S efpemeceW mes: Demecesefkele Deveg<ebefieeeW kes efej 2 hetbpeer ceW efveJesMe
56yeer efpemeceW mes: yeQke ceW mecesefkele ve efkeS ieS yengueebMe mJeeefcelJe Jeeues efJeeere mebmLeeDeeW kes Deefleefje efej 2 hetbpeer ceW keceer~
hetJe& yeemesue III JeJenej kes DeOeerve jkece kes mebyebOe ceW efej 2 hej ueieeS ieS efJeefveeeceke meceeeespeve
efpemeceW mes: [meceeeespeve kes hekeej keer heefJeeq kejW eLee Jele&ceeve meceeeespeve pees 50% hej efej 2 mes keewleer keer pee jner nw]
efpemeceW mes: [meceeeespeve kes hekeej keer heefJeeq kejW]
57 efej 2 hetbpeer ceW kegue efJeefveeeceke meceeeespeve 50.00
58 efej 2 hetbpeer (er 2) 112161.68
58S hetbpeer heee&hlelee 14 kes efueS ceevee ieee efej 2 hetbpeer 112161.68
58yeer SSkemesme Deefleefje efej 1 hetbpeer efpemes efej 2 hetbpeer ceevee peelee nw~ 0
58meer hetbhetbpeer heee&hlelee kes efueS mJeerkeee& kegue efej 2 hetbpeer (58S+ 58yeer) 112161.68
59 kegue hetbpeer (ermeer = er1 + er2) (45 + 58meer) 442254.69
hetJe& yeemesue III JeJenej kes DeOeerve jkece kes mebyebOe ceW peesefKece Yeeefjle Deeeqmleeeb
efpemeceW mes: [meceeeespeve kes hekeej keer heefJeeq kejW]
efpemeceW mes:
60 kegue peesefKece Yeeefjle Deeeqmleeeb (60S + 60yeer+ 60meer)
60S efpemeceW mes: kegue $eCe peesefKece Yeeefjle Deeeqmleeeb 3503550
60yeer efpemeceW mes: kegue yeepeej peesefKece Yeeefjle Deeeqmleeeb
60meer efpemeceW mes: kegue heefjeeueve peesefKece Yeeefjle Deeeqmleeeb
hetbpeer Devegheele
61 meeceeve FeqkeJeer efej 1 (peesefKece Yeeefjle DeeeqmleeeW kes heefleMele kes he ceW ) 7.71%
62 efej 1 (peesefKece Yeeefjle DeeeqmleeeW kes heefleMele kes he ceW) 12.62%
63 kegue hetbpeer ( peesefKece Yeeefjle DeeeqmleeeW kes heefleMele kes he ceW ) 12.62%
mebmLee efvee|o ye]Hej DeeJeMekelee (vetvelece meerF&er1 DeeJeMekelee kes meeLe hetbpeer meblegueve Deewj heefleeeere ye]Hej DeeJeMekelee, peesefKece Oeeefjle
64
Deeeqmle kes heefleMele kes he ceW Jee)
175
65 efpemeceW mes: hetbpeer meblegueve yeHej DeeJeMekelee

66 efpemeceW mes: yeQke efvee|o heefleeeere yeHej DeeJeMekelee
67 efpemeceW mes: peer-SmeDeeF&yeer yeHej DeeJeMekelee
68 yeHej kees hetje kejves kes efueS GheueyOe meeceeve FeqkeJeer efej 1 (peesefKece Oeeefjle Deeeqmle kes heefleMele kes he ceW)
jeêre vetvelece (eefo yeemesue III mes efYeVe nw)
69 jeêre meeceeve FeqkeJeer efej 1 vetvelece Devegheele (eefo yeemesue III vetvelece mes efYeVe nw ) 6.75%
70 jeêre efej 1 vetvelece Devegheele (eefo yeemesue III vetvelece mes efYeVe nw) 8.25%
71 jeêre kegue hetbpeer vetvelece Devegheele (eefo yeemesue III vetvelece mes efYeVe nw) 10.25%
keewleer kes efueS Lesmenesu[ mes kece jkece (peesefKece Yeeefjlee kes henues)
72 Deve efJeeere mebmLeeDeeW keer hetbpeer ceW iewj-cenlJehetCe& efveJesMe
73 efJeeere mebmLeeDeeW kes kee@ceve me@ke ceW cenlJehetCe& efveJesMe
74 yebOeke mee|JeeEmeie DeefOekeej (mebyebefOele kej oselee mes Ieekej)
75 DemLeeeer Deblejes mes GlheVe DeemLeefiele kej Deeeqmleeeb (mebyebefOele kej oselee mes Ieekej)
efej 2 ceW heeJeOeeve kees Meeefceue kejves hej ueeiet meercee
76 ceevekeerke=le eqkeesCe kes DeOeerve Skemehees]pej kes mebyebOe ceW efej 2 ceW Meeefceue kejves kes efueS hee$e heeJeOeeve (meercee ueeiet nesves kes henues) 24711.68
77 ceevekeerke=le eqkeesCe kes lenle efej 2 ceW heeJeOeeve Meeefceue kejves keer meercee
Deebleefjke jseEie DeeOeeefjle eqkeesCe kes DeOeerve Skemehees]pej kes mebyebOe ceW efej-2 ceW Meeefceue kejves kes efueS hee$e heeJeOeeve (meercee ueeiet nesves kes
78
henues)
79 Deebleefjke jseEie DeeOeeefjle eqkeesCe kes lenle efej 2 ceW heeJeOeeve Meeefceue kejves kes efueS meercee
Hes]pe DeeG JeJemLee kes DeOeerve hetbpeer efueKele (kesJeue 31 ceee& 2017 Deewj 31 ceee& 2022 kes yeere ueeiet)
80 Hes]pe DeeG JeJemLeeDeeW kes DeOeerve meerF&er 1 efueKeleeW hej Jele&ceeve meercee
81 meercee kes keejCe meerF&er 1 mes efvekeeueer ieF& jkece (ceeseve Deewj heefjhekeJeleeDeeW kes yeeo meercee mes Deefleefje)
82 Hes]pe DeeG JeJemLeeDeeW kes DeOeerve Ser 1 efueKeleeW hej eeuet meercee 11159.29
83 meercee kes keejCe Ser 1 mes efvekeeueer ieF& jkece (ceeseve Deewj heefjhekeJeleeDeeW kes yeeo meercee mes Deefleefje) 0.00
84 Hes]pe DeeG JeJemLeeDeeW kes DeOeerve er 2 efueKeleeW hej eeuet meercee 17500.00
85 meercee kes keejCe er 2 mes efvekeeueer ieF& jkece (ceeseve Deewj heefjhekeJeleeDeeW kes yeeo meercee mes Deefleefje) 0.00
leeefuekee [erSHe-12
hetbpeer keer mebjevee- meceeOeeve mebyebOeer DeeJeMekeleeSb
(. efceefueeve ceW)
efJeeere efJeJejefCeeeW kes Deveghe efJeefveeeceke eje meceskeve keer
legueve he$e iegbpeeFMe kes Debleie&le leguevehe$e
eLee efjheese\ie leejerKe eLee efjheese\ie leejerKe
S hetbpeer SJeb oseleeSb
i. heoe hetbpeer 10,554.34 10,554.34
Deejef#eefleeeb SJeb DeefOeMes<e 308,519.08 308,064.30
Deuhe mebKeke efnle 809.81 809.81
kegue hetbpeer 319,883.24 319,428.45
ii. peceejeefMeeeb 5,423,521.15 5,423,617.64
efpemeceW mes : yeQkeeW mes peceejeefMeeeb 573,914.82 573,914.82
176
efpemeceW mes : ieenkeeW mes peceejeefMeeeb 4,849,606.32 4,849,702.82

efpemeceW mes : Deve peceejeefMeeeb (ke=. GuuesKe kejW) - -
iii. GOeej 394,914.17 394,914.17
efpemeceW mes : DeejyeerDeeF& mes 0.00 0.00
efpemeceW mes : yeQkeeW mes 0.00 0.00
efpemeceW mes : Deve mebmLeeDeeW SJeb SpeseqvmeeeW mes 52,523.48 52,523.48
efpemeceW mes : Deve (ke=heee GuuesKe kejW) 165,072.10 165,072.10
efpemeceW mes : hetbpeer efueKele 177,318.59 177,318.59
iv. Deve oseleeSb SJeb heeJeOeeve 181,940.96 164,010.13
kegue 6,320,259.51 6,301,970.40
yeer Deeeqmleeeb
i. Yeejleere efj]peJe& yeQke ceW vekeoer Deewj Mes<e 275444.35 275,324.25
yeQkeeW ceW Mes<e Deewj ceebie leLee Deuhe metevee hej heehe Oeve 689202.74 689,299.23
ii. efveJesMe: 1307512.63 1,290,338.88
efpemeceW mes : mejkeejer heefleYetefleeeb 1146650.91 1,139,697.45
efpemeceW mes : Deve Devegceesefole heefleYetefleeeb 987.50 0.00
efpemeceW mes : Mesej 20952.27 16,109.75
efpemeceWmes : ef[yeWej SJeb yee@b[ 66093.98 62,684.51
efpemeceW mes :Deveg<ebefieeeb/mebege Gece/meneesieer kebheefveeeb 14882.25 15,632.25
efpemeceW mes : Deve (JeeefCeeqpeke keeie]peele, cetegDeue HeC[ Fleeefo) 57945.71 56,214.92
iii. $eCe SJeb Deefiece 3683287.65 3,683,260.28
efpemeceW mes : yeQkeeW kees $eCe SJeb Deefiece 457416.12 457,416.12
efpemeceW mes : ieenkeeW kees $eCe SJeb Deefiece 3225871.53 3225844.16
iv. Deeue Deeeqmleeeb 85457.78 85,430.37
v. Deve Deeeqmleeeb 279354.36 278,317.39
efpemeceW mes : meeJe SJeb Decetle& Deeeqmleeeb - -
efpemeceW mes : DeemLeefiele kej Deeeqmleeeb 54172.14 54,172.14
vi. meceskeve hej meeJe - -
vii. ueeYe SJeb neefve Keeles ceW veeces Mes<e - -
kegue Deeeqmleeeb 6320259.51 6301970.40
ejCe -2
efJeeere efJeJejefCeeeW kes Deveghe efJeefveeeceke eje meceskeve keer
legueve he$e
iegbpeeFMe kes Debleie&le legueve he$e
eLee efjheese\ie leejerKe eLee efjheese\ie leejerKe
S hetbpeer SJeb oseleeSb
i. heoe hetbpeer 10,554.34 10,554.34
efpemeceW mes : meerF&er 1 nsleg hee$e jeefMe
efpemeceW mes : Ser 1 nsleg hee$e jeefMe
Deejef#eefleeeb SJeb DeefOeMes<e 308,519.08 308,064.30
Deuhe mebKeke efnle 809.81 809.81
kegue hetbpeer 319,883.24 319,428.45
ii. peceejeefMeeeb 5,423,521.15 5,423,617.64
efpemeceW mes : yeQkeeW mes peceejeefMeeeb 573,914.82 573,914.82
efpemeceW mes : ieenkeeW mes peceejeefMeeeb 4,849,606.32 4,849,702.82
177
efpemeceW mes : Deve peceejeefMeeeb (ke=heee GuuesKe kejW) - -

iii. GOeej 394,914.17 394,914.17
efpemeceW mes : DeejyeerDeeF& mes 0.00 0.00
efpemeceW mes : yeQkeeW mes 0.00 0.00
efpemeceW mes : Deve mebmLeeDeeW SJeb SpeseqvmeeeW mes 52,523.48 52,523.48
efpemeceW mes : Deve (ke=heee GuuesKe kejW) 165,072.10 165,072.10
efpemeceW mes : hetbpeer efueKele 177,318.59 177,318.59
iv. Deve oseleeSb SJeb heeJeOeeve 181,940.96 164,010.13
efpemeceW mes : meeJe mes mebyebefOele [ererSue 0.00
efpemeceW mes : Decetle& DeeeqmleeeW mes mebyebefOele [ererSue 0.00
kegue 6,320,259.51 6,301,970.40
yeer Deeeqmleeeb
i. Yeejleere efj]peJe& yeQke ceW vekeoer SJeb Mes<e 275444.35 275324.25
yeQkeeW ceW Mes<e leLee ceebie SJeb Deuhe metevee hej heehe Oeve 689202.74 689299.23
ii. efveJesMe: 1307512.63 1290338.88
efpemeceW mes : mejkeejer heefleYetefleeeb 1146650.91 1139697.45
efpemeceW mes : Deve Devegceesefole heefleYetefleeeb 987.50 0.00
efpemeceW mes : Mesej 20952.27 16109.75
efpemeceWmes : ef[yeWej SJeb yee@b[ 66093.98 62684.51
efpemeceW mes : Deveg<ebefieeeb/mebege Gece/meneesieer kebheefveeeb 14882.25 15632.25
efpemeceW mes : Deve (JeeefCeeqpeke keeie]peele, cetegDeue HeC[ Fleeefo) 57945.71 56214.92
iii. $eCe SJeb Deefiece 3683287.65 3683260.28
efpemeceW mes : yeQkeeW kees $eCe SJeb Deefiece 457416.12 457416.12
efpemeceW mes : ieenkeeW kees $eCe SJeb Deefiece 3225871.53 3225844.16
iv. Deeue Deeeqmleeeb 85457.78 85430.37
v. Deve Deeeqmleeeb
efpemeceW mes:meeJe SJeb Decetle& Deeeqmleeeb 279354.36 278317.39
efpemeceW mes :
meeJe
(Deve Decetle& (SceSmeDeejSme kees es[kej)
DeeeqmLeefiele kej Deeeqmleeeb 54172.14 54172.14
vi meceskeve hej meeJe
vii ueeYe SJeb neefve Keeles ceW veeces Mes<e
kegue Deeeqmleeeb 6320259.51 6301970.40
ejCe -3
Deece FeqkeJeer efej 1 hetbpeer : efueKele SbJe Deejef#eefleeeb

ejCe 2 mes efJeefveeeceke kes meceskeve keer iegbpeeFMe
yeQke eje efjhees& efkeee ieee
kes Debleie&le legueve he$e kes meboYe& mebKee/he$eeW hej
efJeefveeeceke hetbpeer kee DebMe
DeeOeeefjle eesle
1 hele#e he mes peejer efkeS ieS hee$e Deece Mesej (Deewj iewj-mebege me@ke kebheefveeeW kes 125816.81
efueS mecelegue) hetbpeer leLee meeLe ceW mebyebefOele me@ke DeefOeMes<e
2 heefleOeeefjle Depe&ve -85852.89
3 mebefele Deve mecesefkele Deee (SJeb Deve Deejef#eefleeeb) 260,585.37
178
4 meerF&er 1 mes Hesme DeeG keer Mele& kes DeOeOeerve hele#e he mes peejer hetbpeer (kesJeue 0
mebege me@ke kebheefveeeW hej ueeiet )
5 Deveg<ebefieeeW eje peejer SJeb Le[& heee|eeW eje Oeeefjle Deece Mesej hetbpeer(ieghe meerF&er 1 ceW 809.81
Devegcele jeefMe)
6 efJeefveeeceke meceeeespeveeW mes hetJe& Deece FeqkeJeer efej 1 hetbpeer 301359.10
7 efJeJeskehetCe& cetueebkeve meceeeespeve
8 meeJe (mebyebefOele kej Deeeqmleeeb kece kej)
leeefuekee [erSHe-13
efJeefveeeceke hetbpeer efueKeleeW keer cegKe efJeMes<eleeSb
1 peejerkelee& yewke Dee@He Fbef[ee
2 etveerke DeeF&[seqvHeeej(pewmes efvepeer huesmceW kes nsleg meer et S me Dee F& Heer, DeeF&SmeDeeF&Sve ee yuetceyeie&
INE084A01016
DeeF&[seqvHeeej )
3 efueKele kes Meemeer efveece Yeejleere efJeefOe
efJeefveeeceke JeJenej
4 mebeeceCekeeueerve yeemesue III efveece kee@ceve FeqkeJeer
efej 1
5 mebeeceCekeeue- Ghejeble yeemesue III efveece kee@ceve FeqkeJeer efej 1
6 meesuees/ieghe /ieghe SJeb meesuees ceW hee$e meesuees SJeb mecetn
7 efueKele heYeej Deece Mesej
8 efJeefveeeceke hetbpeer ceW ceeve keer ieF& jeefMe (. efceefueeve ceW , veJeervelece efjheese\ie leejerKe) 10554.34
9 efueKele kee mececetue ( .efceefueeve) eLee veJeervelece efjheese\ie leejerKe ueeiet veneR
10 uesKeebkeve JeieeakejCe FeqkeJeer Mesej
11 peejer efkeS peeves keer cetue leejerKe efJeefYeVe
12 efoveebefkele ee meJe&keeefueke mLeeeer
13 cetue heefjhekeJelee leejerKe ueeiet veneR
14 hee&Jes#eer Devegceesove kes DeOeOeerve henues FMetDej kee@ue veneR
15 cetue kee@ue leejerKe, Deekeeqmceke kee@ue leejerKe Deewj ceeseve ueeiet veneR
16 leoghejeble keer kee@ue leejerKeW, eefo ueeiet neW ueeiet veneR
ketheve /ef[efJe[W[ ueeYeebMe
17 eqmLej ee HeueeseEie ueeYeebMe /ketheve ueeiet veneR
18 ketheve oj Deewj keesF& mebyebefOele Fv[skeme ueeiet veneR
19 ef[efJe[sv[ me@hej keer GheueyOelee ueeiet veneR
20 hetCe&le: efJeJeskehetCe&, DeebefMekehe mes efJeJeskehetCe& ee DeefveJeee& ueeiet veneR
21 ceeseve nsleg mshe Dehe ee Deve efkemeer heeslmeenve keer GheueyOelee veneR
22 iewj-mebeeer ee mebeeer iewj-mebeeer
23 heefjJele&veere ee iewj heefjJele&veere ueeiet veneR
24 eefo heefjJele&veere nes lees, kevJe]pe&ve efîeme& ueeiet veneR
25 eefo heefjJele&veere nes lees, hetCe&le: ee DeebefMeke ueeiet veneR
26 eefo heefjJele&veere nes lees, heefjJele&ve oj ueeiet veneR
27 eefo heefjJele&veere nes lees, heefjJele&ve DeefveJeee& nw ee Jewkeequheke ueeiet veneR
28 eefo heefjJele&veere nes lees, efkemeer hekeej kes efueKele ceW heefjJele&ve efkemej peeSiee GuuesKe kejW~ ueeiet veneR
179
29 eefo heefjJele&veere nes lees, efpeme efueKele ceW heefjJee|lele nesiee Gmekes peejerkelee& kee GuuesKe kejW~ ueeiet veneR
30 jeF [eGve efJeMes<elee veneR
31 eefo jeF [eGve nes lees, jeF [eGve efîej ~ ueeiet veneR
32 eefo jeF [eGve nes lees, hetCe&le: nw ee DeebefMeke ueeiet veneR
33 eefo jeF [eGve nes lees, Jen mLeeeer nw ee DemLeeeer ueeiet veneR
34 eefo jeF [eGve nes lees, jeF Dehe leb$e kee efJeJejCe ueeiet veneR
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue Jeefjlee mes mhe kejW) yeQke kes meYeer Deve peceekelee& SJeb osveoej
36 iewj-Devegheeefuele heejieceve efJeMes<elee veneR
37 eefo ne@b, lees ke=heee iewj-kechueeeb efJeMes<eleeDeeW kee GuuesKe kejW ueeiet veneR
1 yeQke Dee@]He yeQke Dee@]He Fbef[ee yeQke Dee@]He yeQke Dee@]He yeQke Dee@]He yeQke Dee@]He yeQke Dee@]He Fbef[ee
peejerkelee& Fbef[ee Fbef[ee Fbef[ee Fbef[ee Fbef[ee
2 etveerke DeeF&[seqvHeeej (pewmes efvepeer INE084A09126 INE084A09134 INE084A09142 INE084A09167 INE084A09191 INE084A09225 INE084A08052
huesmceW nsleg CUSIP, ISIN ee
yuetceyeie& DeeF&[seqvHeeej)
3 efueKele kes Meemeer efveece Yeejleere efveece Yeejleere efveece Yeejleere efveece Yeejleere efveece Yeejleere efveece Yeejleere efveece Yeejleere efveece
4 mebeeceCekeeueerve yeemesue III efveece Ser 1 Ser 1 Ser 1 Ser 1 Ser 1 Ser 1 Ser 1
5 mebeeceCekeeue- Ghejeble yeemesue III Ser 1 Ser 1 Ser 1 Ser 1 Ser 1 Ser 1 Ser 1
efveece
6 meesuees/ieghe/ieghe SJeb meesuees ceW hee$e meesuees Deewj ieghe meesuees Deewj ieghe meesuees Deewj ieghe meesuees Deewj ieghe meesuees Deewj ieghe meesuees Deewj ieghe meesuees Deewj ieghe
7 efueKele hekeej meJe&keeefueke meJe&keeefueke $eCe meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke $eCe
$eCe $eCe efueKele $eCe efueKele $eCe efueKele $eCe efueKele efueKele
8 efJeefveeeceke hetbpeer ceW ceeve keer ieF& 2,000 500 775 2,000 1,625 1,500 25,000
jeefMe (` efceefueeve ceW, eLee veJeervelece
efjheese\ie leejerKe)
9 efueKele kee mececetue (` efceefueeve) 4,000 1,000 1,550 4,000 3,250 3,000 25,000
10 uesKeebkeve JeieeakejCe GOeej GOeej GOeej GOeej GOeej GOeej GOeej
180
11 peejer efkeS peeves keer cetue leejerKe 27.07.2007 27.09.2007 11.10.2007 10.02.2009 09.12.2009 09.09.2010 08.08.2014
12 efoveebefkele ee meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke
13 cetue heefjhekeJelee leejerKe meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke
14 henues FMetDej kee@ue ne@b ne@b ne@b ne@b ne@b ne@b ne@b
hee&Jes#eere Devegceesove kes DeOeOeerve mes
15 Dee@hMeveue kee@ue leejerKe, Deekeeqmceke kee@ue Dee@heMeve kee@ue Dee@heMeve kee@ue Dee@heMeve kee@ue Dee@heMeve kee@ue Dee@heMeve kee@ue Dee@heMeve kee@ue Dee@heMeve
kee@ue leejerKe Deewj ceeseve keer leejerKe keer leejerKe keer leejerKe keer leejerKe keer leejerKe keer leejerKe keer leejerKe
27.7.17 27.9.17 11.10.17 10.2.19 09.12.19 09.9.20 08.08.24
mececetue hej mececetue hej mececetue hej mececetue hej mececetue hej mececetue hej mececetue hej
ceeseve ceeseve ceeseve ceeseve ceeseve ceeseve ceeseve
16 leoghejeble keer kee@ue leejerKeW, eefo Je<e&ieeb hej Je<e&ieeb hej Je<e&ieeb hej Je<e&ieeb hej 09.12.2019 27.7.2017 08.08.2024
ueeiet neW 27.7.17 kes 27.9.17 kes 11.10.17 kes 10.2.19 kes kes yeeo kes yeeo kes yeeo
yeeo yeeo yeeo yeeo
ketheve/ef[efJe[W[ ketheve
ketheve ketheve ketheve ketheve ketheve ketheve
ketheve /ef[efJe[W[ ueeYeebMe
17 eqmLej ee HeueeseEie eqmLej eqmLej eqmLej eqmLej eqmLej eqmLej eqmLej
18 ketheve oj Deewj keesF& mebyebefOele kee@uemeshenues kee@ue mes henues kee@ue mes henues kee@ue mes henues kee@ue mes kee@ue mes henues he.Je.11%
Fv[skeme 10.55% kee@ue 10.45% kee@ue 10.40% 8.90% henues9.00% 9.05%
kes heeesie ve nesves kes heeesie ve nesves kee@ue kes kee@ue kes kee@ue kes heeesie kee@ue kes heeesie
hej 11.05% hej10.95% heeesie ve nesves heeesie ve nesves ve nesves hej ve nesves hej
10.55% hej10.90% hej9.40% 9.50% 9.55%
10
19 ef[efJe[sv[ me@hej keer GheueyOelee ne@ neB neB neB neB neB veneR
20 hetCe&le: efJeJeskehetCe&, DeebefMekehe mes DeebefMeke he mes DeebefMeke he mes DeebefMeke he DeebefMeke he DeebefMeke he DeebefMeke he hetCe& he mes
efJeJeskehetCe& ee DeefveJeee& efJeJeskeeOeerve efJeJeskeeOeerve mes efJeJeskeeOeerve mes efJeJeskeeOeerve mes efJeJeskeeOeerve mes JeskeeOeerve efJeJeskeeOeerve
21 ceeseve nsleg mshe Dehe ee Deve efkemeer ne@ neB neB neB neB neB
heeslmeenve keer GheueyOelee
22 iewj-mebeeer ee mebeeer iewj-mebeeer iewj-mebeeer iewj-mebeeer iewj-mebeeer iewj-mebeeer iewj-mebeeer iewj-mebeeer
23 heefjJele&veere ee iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere
24 eefo heefjJele&veere nes lees, kevJe]pe&ve ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
efîeme&
25 eefo heefjJele&veere nes lees, hetCe&le: ee ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
DeebefMeke
26 eefo heefjJele&veere nes lees, heefjJele&ve oj ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
27 eefo heefjJele&veere nes lees, heefjJele&ve ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
DeefveJeee& nw ee Jewkeequheke
28 eefo heefjJele&veere nes lees, efkeme hekeej ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
kes efueKele ceW heefjJele&ve nesiee GuuesKe
kejW~
29 eefo heefjJele&veere nes lees, efpeme efueKele ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
ceW heefjJee|lele nesiee Gmekee peejerkelee&
peejerkelee& peejerkelee& kee GuuesKe
kejW~
30 jeF [eGve efJeMes<elee veneR veneR veneR veneR veneR veneR ne@b
181
31 eefo jeF [eGve nes lees, jeF ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR heerDeesSveJeer efîej
[eGve efîeme&~
32 eefo jeF [eGve nes lees, hetCe&le: nw ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR keesF& Yeer
ee DeebefMeke
33 eefo jeF [eGve nes lees, Jen mLeeeer ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR mLeeeer
nw ee DemLeeeer
34 eefo jeF [eGve nes lees, jeF Dehe ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR ueeiet veneR
leb$e kee efJeJejCe
35 $eCecegefe ceW DeOeervemLe leejlecelee meJe&keeefueke meJe&keeefueke $eCe meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke meJe&keeefueke $eCe
keer eqmLeefle (efueKele hekeej kees $eCe $eCe efueKele $eCe efueKele $eCe efueKele $eCe efueKele efueKele
lelkeeue Jeefjlee mes mhe kejW)
36 iewj-Devegheeefuele heejieceve efJeMes<elee ne@b neB neB neB neB neB veneR
37 eefo ne@b, lees ke=heee iewj-kechueeeb keesF& neefve keesF& neefve keesF& neefve keesF& neefve keesF& neefve keesF& neefve ueeiet veneR
efJeMes<eleeDeeW kee GuuesKe kejW meceeJesMe veneR meceeJesMe veneR meceeJesMe veneR meceeJesMe veneR meceeJesMe veneR meceeJesMe veneR
efJeMes<elee efJeMes<elee efJeMes<elee efJeMes<elee efJeMes<elee efJeMes<elee
1 peejerkelee& yeQke Dee@He Fbef[ee yeQ yeQke Dee@He Fbef[ee yeQke Dee@He Fbef[ee
2 efJeefMe DeefYe%eeheke(Goe.efvepeer mLeeheve kes efueS meeretSmeDeeF&heer, DeeF&SmeDeeF&Sve INE084A08078 INE084A08086 INE084A08102
DeLeJee yuetceyeie& DeefYe%eeheke)
3 efueKele kee Meemeer efJeefOe Yeejleere efJeefOe Yeejleere efJeefOe Yeejleere efJeefOe
efveeeceke heyebOed
4 mebeceCeMeerue yesmeue ~~~ efveece Deefleefje efej 1 Deefleefje efej 1 Deefleefje efej 1
5 heefjJeleea mebeceCeMeerue yesmeue ~~~ efveece Deefleefje efej 1 Deefleefje efej 1 Deefleefje efej 1
6 Skeue/mecetn/mecetn Deewj Skeue hee$e meesuees Je ieghe meesuees Je ieghe meesuees Je ieghe
7 efueKele hekeej mLeeeer $eCe efueKele mLeeeer $eCe efueKele mLeeeer $eCe efueKele
8 efveeeceke hetbpeer ceW mJeerke=le jeefMe( Deeleve efjheese\ie efleefLe ceW . efceueereve ceW) 10,000 5,000 10,000
9 mececetue kes efueKele (. efceueereve, Deeleve efjheese\ie efleefLe kes) 10,000 5,000 10,000
10 uesKeebkeve JeieeakejCe GOeej GOeej GOeej
11 peejer kejves keer cetue efleefLe 22.06.2016 23.06.2016 15.03.2017
12 yesefceeeoer ee efoveebefkele yesefceeeoer yesefceeeoer yesefceeeoer
13 heefjhekeJelee keer cetue efleefLe mLeeeer mLeeeer mLeeeer
14 hee&Jes#ekeere hetJe& Devegceesove kes DeOeOeerve peejerkelee& yeesueer neb neb neb
15 Jewkeequheke yeesueer efleefLe, Deekeeqmceke yeesueer efleefLe leLee heefleoeve jeefMe kee@ue Dee@heMeve keer leejerKe kee@ue Dee@heMeve keer leejerKe kee@ue Dee@heMeve keer leejerKe
22.6.2021 23.6.2026 15.3.2022
mececetue hej ceeseve mececetue hej ceeseve mececetue hej ceeseve
16 DevegJeleea yeesueer efleefLe, eeefo ueeiet nes lees Je<e&ieeb keer leejerKe hej Je<e&ieeb keer leejerKe hej Je<e&ieeb keer leejerKe hej
22.6.2021 23.6.2026 15.3.2022
kes yeeo kes yeeo kes yeeo
ketheve/ueeYeebMe ketheve ketheve ketheve
17 eqmLej DeLeJee DeeqmLej ueeYeebMe/ketheve eqmLej eqmLej eqmLej
18 ketheve oj Deewj keesF& mebyebefOele meteer 11.50% p.a. 11.50% p.a. 9.95% p.a
19 ueeYeebMe jesOeke keer eqmLeefle neb neb neb
20 hetCe& efJeJeskeeOeerve DeebefMeke efJeJeskeeOeerve DeLeJee DeefveJeee& hetCe& hetCe& hetCe&
efJeJeske efJeJeske efJeJeske
21 mebjevee keer eqmLeefle DeLeJee Deve heeslmeenve ceeseve veneR veneR veneR
22 Demebeeer ee mebeeer iewj mebeeer iewj mebeeer iewj mebeeer
23 heefjJele&veere ee DeheefjJele&veere iewj heefjJele&veere iewj heefjJele&veere iewj heefjJele&veere
182
24 eefo heefjJele&veere nw lees heefjJele&ve kee keejCe ueeiet veneR ueeiet veneR ueeiet veneR
25 eefo heefjJele&veere nw lees hetCe&leee ee DeebefMeke ueeiet veneR ueeiet veneR ueeiet veneR
26 eefo heefjJele&veere nw lees heefjJele&ve oj ueeiet veneR ueeiet veneR ueeiet veneR
27 eefo heefjJele&veere nw lees, DeefveJeee& ee Jewkeequheke heefjJele&ve ueeiet veneR ueeiet veneR ueeiet veneR
28 eefo heefjJele&veere nw lees efueKele hekeej kees mhe kejW ueeiet veneR ueeiet veneR ueeiet veneR
29 eefo heefjJele&veere nw lees, efueKele peejerkelee& kees mhe kejW efpemeceW en heefjJele& ueeiet veneR ueeiet veneR ueeiet veneR
nesiee
30 jeF [eGve efJeefMeleeSb neb neb neb
31 eefo jeF [eGve nQ lees, jeF [eGve efîej heerDeesSveJeer efîej heerDeesSveJeer efîej heerDeesSveJeer efîej
32 eefo jeF [eGve nw lees hetCe& ee DeebefMeke keesF& Yeer keesF& Yeer keesF& Yeer
33 eefo jeF [eGve nw lees mLeeeer ee DemLeeF& keesF& Yeer, DeejyeerDeeF& keesF& Yeer, DeejyeerDeeF& keesF& Yeer, DeejyeerDeeF&
efveosMeeveghe efveosMeeveghe efveosMeeveghe
34 eefo DemLeeeer jeF [eGve lees uesKeve heCeeueer kee JeCe&ve- ueeiet veneR ueeiet veneR ueeiet veneR
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue mLeeeer $eCe efueKele mLeeeer $eCe efueKele mLeeeer $eCe efueKele
Jeefjlee mes mhe kejW)
36 iewj-DevegJeleea heefjJele&ve efJeefMeleeSb veneR veneR veneR
37 eefo neb lees iewj-DevegJeleea efJeefMeleeDeeW kees mhe kejW ueeiet veneR ueeiet veneR ueeiet veneR
1 peejerkelee& yeQke Dee@He Fbef[ee yeQke Dee@He Fbef[ee yeQke Dee@He Fbef[ee
2 efJeefMe DeefYe%eeheke(Goe.efvepeer mLeeheve kes efueS meeretSmeDeeF&heer, DeeF&SmeDeeF&Sve
INE084A09159 INE084A09175 INE084A09183
efveeeceke heyebOed
4 mebeceCeMeerue yesmeue ~~~ efveece efej 2 efej 2 efej 2
5 heefjJeleea mebeceCeMeerue yesmeue ~~~ efveece Dehee$e Dehee$e Dehee$e
6 Skeue/mecetn/mecetn Deewj Skeue hee$e meesuees Je ieghe meesuees Je ieghe meesuees Je ieghe
7 efueKele hekeej Dehej efej 2 Dehej efej 2 Dehej efej 2
hetbpeer efueKele hetbpeer efueKele hetbpeer efueKele
10 uesKeebkeve JeieeakejCe GOeej GOeej GOeej
11 peejer kejves keer cetue efleefLe 16/10/2008 28/07/2009 28/08/2009
12 yesefceeeoer ee efoveebefkele efoveebefkele efoveebefkele efoveebefkele
13 heefjhekeJelee keer cetue efleefLe 16/10/2023 28/07/2024 28/08/2024
14 hee&Jes#ekeere hetJe& Devegceesove kes DeOeOeerve peejerkelee& yeesueer neb neb neb
15 Jewkeequheke yeesueer efleefLe, Deekeeqmceke yeesueer efleefLe leLee heefleoeve jeefMe 16/10/2018 28/07/2019 28/08/2019
16 DevegJeleea yeesueer efleefLe, eeefo ueeiet nes lees ueeiet veneR ueeiet veneR ueeiet veneR
18 ketheve oj Deewj keesF& mebyebefOele meteer 11.15% 8.45% 8.50%
20 hetCe& efJeJeskeeOeerve DeebefMeke efJeJeskeeOeerve DeLeJee DeefveJeee& DeefveJeee& DeefveJeee& DeefveJeee&
21 mebjevee keer eqmLeefle DeLeJee Deve heeslmeenve ceeseve neb neb neb
22 Demebeeer ee mebeeer mebeeer mebeeer mebeeer
183
nesiee
30 jeF [eGve efJeefMeleeSb veneR veneR veneR
31 eefo jeF [eGve nQ lees, jeF [eGve efîej ueeiet veneR ueeiet veneR ueeiet veneR
32 eefo jeF [eGve nw lees hetCe& ee DeebefMeke ueeiet veneR ueeiet veneR ueeiet veneR
33 eefo jeF [eGve nw lees mLeeeer ee DemLeeF& ueeiet veneR ueeiet veneR ueeiet veneR
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue yeQke kes meYeer Deve peceekelee& yeQke kes meYeer Deve yeQke kes meYeer Deve
Jeefjlee mes mhe kejW) SJeb osveoej peceekelee& SJeb osveoej peceekelee& SJeb osveoej
36 iewj-DevegJeleea heefjJele&ve efJeefMeleeSb neb neb neb
37 eefo neb lees iewj-DevegJeleea efJeefMeleeDeeW kees mhe kejW neefve jefnle DeJeMees<eCe neefve jefnle DeJeMees<eCe neefve jefnle DeJeMees<eCe
efJeefMeleeSb efJeefMeleeSb efJeefMeleeSb
1 peejerkelee& yeQke Dee@He Fbef[ee yeQ yeQke Dee@He Fbef[ee

2 efJeefMe DeefYe%eeheke(Goe.efvepeer mLeeheve kes efueS meeretSmeDeeF&heer, DeeF&SmeDeeF&Sve DeLeJee yuetceyeie& INE084A09209 INE084A09217
DeefYe%eeheke)
3 efueKele kee Meemeer efJeefOe Yeejleere efJeefOe Yeejleere efJeefOe
efveeeceke heyebOed
4 mebeceCeMeerue yesmeue ~~~ efveece efej 2 efej 2
5 heefjJeleea mebeceCeMeerue yesmeue ~~~ efveece Dehee$e Dehee$e
6 Skeue/mecetn/mecetn Deewj Skeue hee$e meesuees Je ieghe meesuees Je ieghe
7 efueKele hekeej Dehej efej 2 Dehej efej 2
hetbpeer efueKele hetbpeer efueKele
8 efveeeceke hetbpeer ceW mJeerke=le jeefMe( Deeleve efjheese\ie efleefLe ceW ` efceueereve ceW) 5,000 5,000
9 mececetue kes efueKele (` efceueereve, Deeleve efjheese\ie efleefLe kes) 10,000 10,000
10 uesKeebkeve JeieeakejCe GOeej GOeej
11 peejer kejves keer cetue efleefLe 20/01/2010 11/06/2010
12 yesefceeeoer ee efoveebefkele efoveebefkele efoveebefkele
13 heefjhekeJelee keer cetue efleefLe 20/01/2025 11/06/2025
14 hee&Jes#ekeere hetJe& Devegceesove kes DeOeOeerve peejerkelee& yeesueer neb neb
15 Jewkeequheke yeesueer efleefLe, Deekeeqmceke yeesueer efleefLe leLee heefleoeve jeefMe 20/01/2020 11/06/2020
16 DevegJeleea yeesueer efleefLe, eeefo ueeiet nes lees ueeiet veneR ueeiet veneR
ketheve/ueeYeebMe ketheve ketheve
17 eqmLej DeLeJee DeeqmLej ueeYeebMe/ketheve eqmLej eqmLej
18 ketheve oj Deewj keesF& mebyebefOele meteer 8.54% 8.48%
19 ueeYeebMe jesOeke keer eqmLeefle neb neb
20 hetCe& efJeJeskeeOeerve DeebefMeke efJeJeskeeOeerve DeLeJee DeefveJeee& DeefveJeee& DeefveJeee&
21 mebjevee keer eqmLeefle DeLeJee Deve heeslmeenve ceeseve neb neb
22 Demebeeer ee mebeeer mebeeer mebeeer
23 heefjJele&veere ee DeheefjJele&veere iewj heefjJele&veere iewj heefjJele&veere
24 eefo heefjJele&veere nw lees heefjJele&ve kee keejCe ueeiet veneR ueeiet veneR
25 eefo heefjJele&veere nw lees hetCe&leee ee DeebefMeke ueeiet veneR ueeiet veneR
26 eefo heefjJele&veere nw lees heefjJele&ve oj ueeiet veneR ueeiet veneR
27 eefo heefjJele&veere nw lees, DeefveJeee& ee Jewkeequheke heefjJele&ve ueeiet veneR ueeiet veneR
28 eefo heefjJele&veere nw lees efueKele hekeej kees mhe kejW ueeiet veneR ueeiet veneR
29 eefo heefjJele&veere nw lees, efueKele peejerkelee& kees mhe kejW efpemeceW en heefjJele& nesiee ueeiet veneR ueeiet veneR
184
30 jeF [eGve efJeefMeleeSb veneR veneR

31 eefo jeF [eGve nQ lees, jeF [eGve efîej ueeiet veneR ueeiet veneR
32 eefo jeF [eGve nw lees hetCe& ee DeebefMeke ueeiet veneR ueeiet veneR
33 eefo jeF [eGve nw lees mLeeeer ee DemLeeF& ueeiet veneR ueeiet veneR
34 eefo DemLeeeer jeF [eGve lees uesKeve heCeeueer kee JeCe&ve- ueeiet veneR ueeiet veneR
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue Jeefjlee mes mhe kejW) yeQke kes meYeer Deve peceekelee& yeQke kes meYeer Deve peceekelee&
SJeb osveoej SJeb osveoej
36 iewj-DevegJeleea heefjJele&ve efJeefMeleeSb neb neb
37 eefo neb lees iewj-DevegJeleea efJeefMeleeDeeW kees mhe kejW neefve jefnle DeJeMees<eCe neefve jefnle DeJeMees<eCe
efJeefMeleeSb efJeefMeleeSb
1 peejerkelee& yeQke Dee@He Fbef[ee yeQ yeQke Dee@He Fbef[ee

2 efJeefMe DeefYe%eeheke (Goe. efvepeer mLeeheve kes efueS meeretSmeDeeF&heer, DeeF&SmeDeeF&Sve DeLeJee yuetceyeie& INE 084A08094 INE 084A08110
DeefYe%eeheke)
3 efueKele kee Meemeer efJeefOe Yeejleere efJeefOe Yeejleere efJeefOe
efveeeceke heyebOed
4 mebeceCeMeerue yesmeue ~~~ efveece efej 2 efej 2
5 heefjJeleea mebeceCeMeerue yesmeue ~~~ efveece Dehee$e Dehee$e
7 efueKele hekeej ueesDej efej 2 ueesDej efej 2
efueKele efueKele
8 efveeeceke hetbpeer ceW mJeerke=le jeefMe( Deeleve efjheese\ie efleefLe ceW ` efceueereve ceW) 15,000 10,000
9 mececetue kes efueKele (` efceueereve, Deeleve efjheese\ie efleefLe kes) 15,000 10,000
11 peejer kejves keer cetue efleefLe 07/07/2016 27/03/2017
12 yesefceeeoer ee efoveebefkele efoveebefkele efoveebefkele
13 heefjhekeJelee keer cetue efleefLe 07/07/2026 27/03/2027
14 hee&Jes#ekeere hetJe& Devegceesove kes DeOeOeerve peejerkelee& yeesueer neb neb
15 Jewkeequheke yeesueer efleefLe, Deekeeqmceke yeesueer efleefLe leLee heefleoeve jeefMe 07/07/2026 27/03/2027
16 DevegJeleea yeesueer efleefLe, eeefo ueeiet nes lees ceeseve leke, DeejyeerDeeF& Devegceesove ceeseve leke, DeejyeerDeeF& Devegceesove
keer Mele& kes DeOeOeerve heleske keer Mele& kes DeOeOeerve heleske
Je<e&ieeb leejerKe hej (DeLee&le 7 Je<e&ieeb leejerKe hej (DeLee&le 27
pegueeF&) ceee&)
ketheve/ueeYeebMe ketheve ketheve
17 eqmLej DeLeJee DeeqmLej ueeYeebMe/ketheve eqmLej eqmLej
18 ketheve oj Deewj keesF& mebyebefOele meteer 8.57% 8.00%
19 ueeYeebMe jesOeke keer eqmLeefle neb neb
20 hetCe& efJeJeskeeOeerve DeebefMeke efJeJeskeeOeerve DeLeJee DeefveJeee& hetCe& efJeJeske hetCe& efJeJeske
21 mebjevee keer eqmLeefle DeLeJee Deve heeslmeenve ceeseve veneR veneR
22 Demebeeer ee mebeeer iewj mebeeer iewj mebeeer
23 heefjJele&veere ee DeheefjJele&veere iewj heefjJele&veere iewj heefjJele&veere
24 eefo heefjJele&veere nw lees heefjJele&ve kee keejCe ueeiet veneR ueeiet veneR
25 eefo heefjJele&veere nw lees hetCe&leee ee DeebefMeke ueeiet veneR ueeiet veneR
26 eefo heefjJele&veere nw lees heefjJele&ve oj ueeiet veneR ueeiet veneR
27 eefo heefjJele&veere nw lees, DeefveJeee& ee Jewkeequheke heefjJele&ve ueeiet veneR ueeiet veneR
28 eefo heefjJele&veere nw lees efueKele hekeej kees mhe kejW ueeiet veneR ueeiet veneR
29 eefo heefjJele&veere nw lees, efueKele peejerkelee& kees mhe kejW efpemeceW en heefjJele& nesiee ueeiet veneR ueeiet veneR
30 jeF [eGve efJeefMeleeSb veneR veneR
185
31 eefo jeF [eGve nQ lees, jeF [eGve efîej DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle
32 eefo jeF [eGve nw lees hetCe& ee DeebefMeke DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle
33 eefo jeF [eGve nw lees mLeeeer ee DemLeeF& DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle
34 eefo DemLeeeer jeF [eGve lees uesKeve heCeeueer kee JeCe&ve- ueeiet veneR ueeiet veneR
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue Jeefjlee mes mhe kejW) yeQke kes meYeer Deve peceekelee& SJeb yeQke kes meYeer Deve peceekelee& SJeb
osveoej osveoej
36 iewj-DevegJeleea heefjJele&ve efJeefMeleeSb Devegheeueve efkeee ieee Devegheeueve efkeee ieee
37 eefo neb lees iewj-DevegJeleea efJeefMeleeDeeW kees mhe kejW
1 peejerkelee& yeQke Dee@He Fbef[ee yeQ yeQke Dee@He Fbef[ee yeQke Dee@He Fbef[ee
2 efJeefMe DeefYe%eeheke(Goe.efvepeer mLeeheve kes efueS meeretSmeDeeF&heer, DeeF&SmeDeeF&Sve INE084A08037 INE084A08045 INE084A08060
efveeeceke heyebOed
4 mebeceCeMeerue yesmeue ~~~ efveece efej 2 efej 2 efej 2
5 heefjJeleea mebeceCeMeerue yesmeue ~~~ efveece hee$e hee$e hee$e
7 efueKele hekeej efej 2 $eCe efej 2 efej 2 $eCe
efueKele $eCe efueKele efueKele
11 peejer kejves keer cetue efleefLe 25/09/2013 30/09/2013 31/12/2015
12 yesefceeeoer ee efoveebefkele efoveebefkele efoveebefkele efoveebefkele
13 heefjhekeJelee keer cetue efleefLe 25/09/2013 30/09/2013 31/12/2015
14 hee&Jes#ekeere hetJe& Devegceesove kes DeOeOeerve peejerkelee& yeesueer veneR veneR veneR
15 Jewkeequheke yeesueer efleefLe, Deekeeqmceke yeesueer efleefLe leLee heefleoeve jeefMe ueeiet veneR ueeiet veneR ueeiet veneR
16 DevegJeleea yeesueer efleefLe, eeefo ueeiet nes lees ueeiet veneR ueeiet veneR ueeiet veneR
18 ketheve oj Deewj keesF& mebyebefOele meteer 9.80% 9.80% 8.52%
20 hetCe& efJeJeskeeOeerve DeebefMeke efJeJeskeeOeerve DeLeJee DeefveJeee& hetCe& efJeJeske hetCe& efJeJeske hetCe& efJeJeske
21 mebjevee keer eqmLeefle DeLeJee Deve heeslmeenve ceeseve veneR veneR veneR
22 Demebeeer ee mebeeer iewj mebeeer iewj mebeeer iewj mebeeer
nesiee
30 jeF [eGve efJeefMeleeSb neb neb neb
31 eefo jeF [eGve nQ lees, jeF [eGve efîej DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle
32 eefo jeF [eGve nw lees hetCe& ee DeebefMeke DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle
186
33 eefo jeF [eGve nw lees mLeeeer ee DemLeeF& DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle DeejyeerDeeF& eje efveOee&efjle
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue yeQke kes meYeer Deve peceekelee& yeQke kes meYeer Deve peceekelee& yeQke kes meYeer Deve
Jeefjlee mes mhe kejW) SJeb osveoej SJeb osveoej peceekelee& SJeb osveoej
36 iewj-DevegJeleea heefjJele&ve efJeefMeleeSb Devegheeueve efkeee ieee Devegheeueve efkeee ieee Devegheeueve efkeee ieee
37 eefo neb lees iewj-DevegJeleea efJeefMeleeDeeW kees mhe kejW
efJeefveeeceke hetbpeer efueKele keer hecegKe efJeMes<eleeDeeW kes efueS hekeve Whues
1 peejerkelee& yeQke Dee@]He Fbef[ee, pemeea MeeKee
2 etveerke DeeF&[seqvHeeej(pewmes efvepeer huesmceW kes nslegmeeretSmeDeeF&heer, DeeF&SmeDeeF&Sve ee yuetceyeie& DeeF&[seqvHeeej) XS0294208235
3 efueKele kes Meemeer efveece Debiejspeer

4 mebeeceCekeeueerve yeemesue III efveece Ser 1
5 mebeeceCekeeue- Ghejeble yeemesue III efveece hee$e
6 meesuees/ieghe /ieghe SJeb meesuees ceW hee$e meesuees SJeb ieghe
7 efueKele heYeej DeeF&heer[erDeeF& (nwefye[ efej 1)
8 efJeefveeeceke hetbpeer ceW ceeve keer ieF& jeefMe (` efceefueeve ceW , eLee meyemes neue keer efjheese\ie leejerKe) etSme[er 76.50 efceefueeve
9 efueKele kee mececetue (èfceefueeve) etSme[er 85 efceefueeve
10 uesKeebkeve JeieeakejCe $eCe

11 peejer efkeS peeves keer cetue leejerKe 27 ceee& `07
12 efoveebefkele ee meJe&keeefueke meJe&keeefueke
13 cetue heefjhekeJelee leejerKe ueeiet veneR
14 kes henues FMetDej kee@ue neb
15 cetue kee@ue leejerKe, Deekeeqmceke kee@ue leejerKe Deewj ceeseve 3 Dehewue 2017
16 leoghejeble keer kee@ue leejerKeW, eefo ueeiet neW 3 Dehewue 2017 kes yeeo heleske ketheve
ketheve/ef[efJe[W[
ketheve /ef[efJe[W[
17 eqmLej DeLeJee DeeqmLej ueeYeebMe/ketheve eqmLej
18 ketheve oj Deewj keesF& mebyebefOele Fv[skeme 6.994%
19 ef[efJe[sv[ me@hej keer GheueyOelee ueeiet veneR
20 hetCe&le: efJeJeskehetCe&, DeebefMekehe mes efJeJeskehetCe& ee DeefveJeee& DeebefMekehe mes efJeJeskehetCe&
21 ceeseve nsleg mshe Dehe ee Deve efkemeer heeslmeenve keer GheueyOelee mshe Dehe
22 iewj-mebeeer ee mebeeer iewj mebeeer
23 heefjJele&veere ee iewj heefjJele&veere iewj heefjJele&veere
24 eefo heefjJele&veere nes lees, kevJe]pe&ve efîeme& ueeiet veneR
25 eefo heefjJele&veere nes lees, hetCe&le: ee DeebefMeke ueeiet veneR
26 eefo heefjJele&veere nes lees, heefjJele&ve oj ueeiet veneR
27 eefo heefjJele&veere nes lees, heefjJele&ve DeefveJeee& nw ee Jewkeequheke ueeiet veneR
28 eefo heefjJele&veere nes lees, efkemeer hekeej kes efueKele ceW heefjJele&ve efkemej peeSiee GuuesKe kejW~ ueeiet veneR
187
29 eefo heefjJele&veere nes lees, efpeme efueKele ceW heefjJee|lele nesiee Gmekes peejerkelee& kee GuuesKe kejW~ ueeiet veneR
30 jeF [eGve efJeMes<elee ueeiet veneR
31 eefo jeF [eGve nes lees, jeF [eGve efîej~ ueeiet veneR
32 eefo jeF [eGve nes lees, hetCe&le: nw ee DeebefMeke ueeiet veneR
33 eefo jeF [eGve nes lees, Jen mLeeeer nw ee DemLeeeer ueeiet veneR
34 eefo jeF [eGve nes lees, jeF Dehe leb$e kee efJeJejCe ueeiet veneR
35 $eCecegefe ceW DeOeervemLe leejlecelee keer eqmLeefle (efueKele hekeej kees lelkeeue Jeefjlee mes mhe kejW) DeefOeceeve SJeb FeqkeJeer Mesejnesu[j
36 iewj-Devegheeefuele heejieceve efJeMes<elee neb
37 eefo ne@b, lees ke=heee iewj-kechueeeb efJeMes<eleeDeeW kee GuuesKe kejW 1. kee@ue leejerKe hej mshe Dehe Meeefceue
2. ketheve joo kejves nsleg yeerDeesDeeF& kes heeme hetCe&
efJeJeske veneR nw 3. heerDeesSveJeer SJeb meerF&er hej
hecegKe neefve Keheevee Meeefceue veneR nw
leeefuekee [erSHe -14 : efJeefveeeceke hetbpeer efueKeleeW kes mechetCe& efveyebOeve SJeb MeleX
nceejs JesyemeeF hej efJeefveeeceke hekeve Keb[ kes Debleie&le he=Leke hekeve ~
leeefuekee [erSHe : -15 : heefjeefceke kes efueS hekeve keer DeeJeMekelee

efveosMeke ceC[ue Deewj Gelece keee&heeuekees kes heeefjeefceke kee efveCe&e Yeejle mejkeej eje efueee peelee nw~ Fmekes Deefleefje hegCe&keeefueke efveosMekeeW kes efueS keee&efve<heeove mes peg[er
heeslmeenve eespevee nw~ en eespevee mscesv Dee@He Fvsv (SmeDeesDeeF&) kes DeeOeej hej yeveeF& ieF& nw pees Yeejle mejkeej eje nmlee#eefjle nw~
leeefuekee [erSHe: -16 : yeQeEkeie yeefneeW kes efueS FeqkeJeer kee hekeve
(. efceefueeve ceW jkece)
iegCeelceke hekeve
1. FeqkeJeer peesefKece mes mebyebefOele meeceeve iegCeelceke hekeve DeeJeMekelee (Fme Devegueiveke kee hewje 2.1 efpemeceW Meeefceue nw : )
Oeeefjle efpeme hej DeefYeueeYe Dehesef#ele nw Deewj Jes pees Deve GsMeeW kes efueS ieS nw kes yeere Deblej yeQeEkeie yener ceW meYeer FeqkeJeer efveJesMe Deveg<ebieer/mebege Gece Deewj
efpemeceW mebheke& Deewj keee&veerefleke keejCe Meeefceue nQ, Deewj meneesefieeeW ceW efkeS ieS nQ~
yeQeEkeie yener ceW FeqkeJeer Oeeefjlee kes cetueebkeve Deewj uesKeebkeve keer cenlJehetCe& veerefleeeW hej efJeeej `heefjhekeJelee hej Oeeefjle esCeer kes Debleie&le Jeieeake=le efveJesMe ceeke&[
efJeceMe&~ FmeceW heeesie uesKeebkeve lekeveerke Deewj cetueebkeve heefle Meeefceue nw meeLe ner cegKe OeejCeeSb t ceekex nesves keer DeeJeMekelee veneR nw Deewj Debefkele cetue mes
Deewj cetueebkeve heYeeefJele kejves Jeeueer heefle kes meeLe Fve heefleeeW ceW heefjJele&ve Yeer Meeefceue nw~ DeefOeke ve nesves hej Fmes DeefOeienCe ueeiele hej efueee peeSiee,efpemeceW
heerefceece kees heefjhekeJelee keer Mes<e DeJeefOe kes efueS heefjMeesefOele efkeee
peevee eeefnS~ etbefke yeQke ueieeleej uesKeebkeve kes efueS Yeeefjle Deewmele
ueeiele keer heefle kee heeesie kej jne nw, [yuetSmeer efmeeHeie kes
heeespeve nsleg DeefOeienCe ueeiele Deewj meeLener heefjMeesOeve kes efueS
heerefceece keer ieCevee nw~ yeQke DemLeeeer kees es[kej heefjhekeJelee leke
Oeeefjle esCeer kes Debleie&le efveJesMe kes cetue hej efkemeer Yeer eme kees
ceevelee os jne nw Deewj GheueyOe kejJee jne nw~ Ssmee eme heleske
efveJesMe kes efueS Ske-Ske kejkes efveOee&efjle efkeee peeSiee~
cee$eelceke hekeve
1. efveJesMe kes legueve he$e ceW heke efkeS ieS cetue kes meeLe-meeLe Gve efveJesMeeW kee Gefele cetue, G=le Mesej
cetue mes leguevee peneb Mesej cetue Yeewefleke he mes Gefele cetue mes efYeVe nw~
efveJesMe kee yener cetue 11850.30
legueve he$e kes Devegmeej yener cetue 11831.70
2. efveJesMe kes hekeej Deewj heke=efle, efpemeceW efvecveevegmeej esCeerke=le keer peeves Jeeueer jeefMe Meeefceue nw :
meeJe&peefveke he mes Jeeheej ;
efvepeer he mes Oeeefjle 11831.70
188
3. efjheese\ie DeJeefOe ceW efyeeer Deewj heefjmeceeheve mes GlheVe mebeeer heehle ueeYe (neefve).
4. kegue Deheehe ueeYe (neefve) 13
5. kegue heke hegvecet&ueebkeve ueeYe (neefve)14
6. Ghejese ceW mes keesF& jeefMe efej 1 Deewj/ee efej 2 hetbpeer ceW Meeefceue
7. Gefele FeqkeJeer ieteEheie eje efJeIeefle hetbpeer DeeJeMekeleeSb, yeQke keer heefle kes meeLe meceveghe ueeiet veneR
kes meeLe-meeLe mebkeefuele jeefMe Deewj FeqkeJeer efveJesMeeW kee hekeej yeMelex efke hee&Jes#eer ^weqvpeMeve ee
efJeefveeeceke hetbpeer DeeJeMekeleeDeeW mes mebyebefOele heeJeOeeve keer osKeYeeue.
leeefuekee [erSHe 17- uesKeebkeve Deeeqmleeeb yeveece ueerJejspe Devegheele Skemehees]pej Gheee kee meejebMe
ceo (. efceefueeve ceW )
1 hekeeefMele efJeeere efJeJejCe kes Devegmeej kegue mecesefkele Deeeqmleemeeb 63,20,259.51
2 yeQeEkeie, efJeeere, yeercee Deewj JeeefCeeqpeke mebmLeeDeeW ceW efveJesMekes efueS meceeeespeve efpemekee uesKeebkeve GsMe kes efueS meceskeve efkeee peelee nw uesefkeve (-)32,425.40
efJeefveeeceke meceskeve keer meercee kes yeenj nw~
3 heefjeeueve uesKee HesceJeke& kes DevegmejCe ceW legueve he$e ceW ceevelee heehle heleeer DeeeqmleeeW kes efueS meceeeespeve uesefkeve ueerJejspe Devegheele Skemehees]pej
Gheee ceW Meeefceue veneR
4 JeglheVe efJeeere efueKeleeW kes efueS meceeeespeve 31,900.99
5 heefleYetefleeeW kes efJeehees<eCe mebJeJenej kes efueS meceeeespeve (DeLee&le jshees Deewj meceeve heefleYetle GOeej )
6 legueve he$e yeene ceoeW kes efueS meceeeespeve (DeLee&led legueve-he$e yeene Skemeheespej kes esef[ mecelegue jeefMe ceW heefjJele&ve) 5,81,916.79
7 Deve meceeeespeve
8 ueerJejspe Devegheele Skemehees]pej 69,01,651.89
leeefuekee [erSHe -18: ueerJejspe Devegheele meeceeve hekeve schuew
ceo ueerJejspe Devegheele HesceJeke&
(` efceefueeve ceW )
legueve he$e kes Skehees]pej
1 legueve he$e kes Deboj kes ceo ([sefjJesefJe Deewj SmeSHeer es[kej, uesefkeve mebheee|eke Meeefceue) 61,25,259.51
2 (yeemesue III efej 1 hetbpeer efveOee&jCe ceW Deeeqmle jkece Ieeee ieee) (-)32,425.40
3 legueve-he$e hej kegue Skemehees]pej ([sefjJesefJe Deewj SmeSHeer es[kej) (hebefe 1 Deewj 2 kee pees[) 60,92,834.11
[sefjJesefJe Skemehees]pej
4 meYeer [sefjJesefJe mebJeJenejeW kes meeLe mecye heeflemLeeheve ueeiele (DeLee&le eesie vekeo Deblej ceee|peve kee efveJeue) 17,025.49
5 meYeer [sefjJesefJe mebJeJenejeW kes meeLe mecye heerSHeF& kes efueS S[ Dee@ve jkece 14,875.50
6 heefjeeueve uesKee HesceJeke& kes DevegmejCe ceW legueve-he$e Deeeqmle mes Ieees peeves hej efoS ieS [sefjJesefJe mebheee|eke kes efueS iee@me Dehe
7 ([sefjJesefJe mebJeJenej ceW efoS ieS vekeo Deblej ceee|peve kes efueS heehe DeeeqmleeeW ceW keceer)
8 (ieenke kee t heehle meermeerheer uesie - mhe Jeeheej Skemehees]pej )
9 efueefKele esef[ [sefjJesefJe mes meceeeesefpele heYeeJeer Devegceeefvele jkece
10 (efueKele esef[ [sefjJesefJe kes efueS meceeeesefpele heYeeJeer Devegceeefvele Dee@He mes Deewj S[ Dee@ve Ieevee)
11 kegue [sefjJesefJe Skemehees]pej (ueeFve 4 mes 10 kee pees[) 31,900.99
mebJeJenej Skemehees]pej efJeeheesef<ele heefleYetefleeeb
12 mekeue SmeSHeer Deeeqmle (veseEie kees ceevelee efoS efyevee), efyeeer uesKee mebJeJenejes kes efueS meceeeespeve kes yeeo 1,95,000.00
13 (mekeue SmeSHeer DeeeqmleeeW kes vekeo ose Deewj vekeo heehe kee efveJeue jkece )
14 SmeSHeer DeeeqmleeeW kes efueS meermeerDeej Skemehees]pej
15 SpeW mebJeJenej Skemehees]pej
16 kegue heefleYetefle efJeeheesef<ele mebJeJenej (hebefe 12 mes 15 kee pees[ ) 1,95,000.00
Deve legueve-he$e yeee Skemehees]pej
17 mekeue Devegceeefvele jkece hej legueve he$e yeee Skemehees]pej 5,81,916.79
18 (esef[ mecelegue jkece kes heefjJele&ve kes efueS meceeeespeve)
189
19 legueve he$e yeee ceoW (hebefe 17 Deewj 18 kee pees[) 5,81,916.79

hetbpeer Deewj kegue Skemehees]pej
20 efej 1 hetbpeer 3,30,093.00
21 kegue Skemehees]pej (hebefe 3, 11, 16 Deewj 19 kee pees[) 69,01,651.89
ueerJejspe Devegheele
22 yeemesue III ueerJejspe Devegheele 4.78%
190
Basel III (Pillar 3) - Disclosures (Consolidated) March, 2017
Table DF 1
Scope of Application
Name of the top bank in the group to which the Framework applies- BANK OF INDIA
i. Qualitative Disclosures
a. List of group entities considered for consolidation
Name of the entity/ Whether Explain the Whether Explain the Explain the Explain the
Country of incorporation the entity is Method of the Entity is Method of reasons for reasons if
included under consolidation included under consolidation difference in consolidated
accounting regulatory the method of under only
scope of scope of consolidation one of the
consolidation consolidation scopes of
(yes / no) yes / no) consolidation
Bank of India New Zealand LTD Yes Subsidiary Yes Subsidiary NA NA
Bank of India(Uganda) LTD Yes Subsidiary Yes Subsidiary NA NA
Bank of India(Tanzania) LTD Yes Subsidiary Yes Subsidiary NA NA
Bank of India (Botswana) LTD Yes Subsidiary Yes Subsidiary NA NA
PT Bank of India Swadeshi TBK Yes Subsidiary Yes Subsidiary NA NA

Indonesia
BOI Shareholding LTD Yes Subsidiary Yes Subsidiary NA NA
BOI Axa Investment Managers Yes Subsidiary Yes Subsidiary NA NA

PVT LTD
BOI Axa Trustee Services PVT Yes Subsidiary Yes Subsidiary NA NA

LTD
BOI Merchant Bankers Ltd Yes Subsidiary Yes Subsidiary NA NA
Star Union Dai-Ichi Life Yes Joint Venture No Joint Venture NA NA

Insurance Company LTD
STCI Finance LTD Yes Associate Yes Associate NA NA
ASREC (India) LTD Yes Associate Yes Associate NA NA
Indo Zambia Bank LTD Yes Associate Yes Associate NA NA
RRB Vidharbha Konkan Gramin Yes Associate Yes Associate NA NA

Bank
RRB SH Aryavart Kshetriya Yes Associate Yes Associate NA NA

Gramin Bank
RRB SH Jharkhand Gramin Bank Yes Associate Yes Associate NA NA
RRB SH Narmada Jhabua Yes Associate Yes Associate NA NA

Gramin Bank
b. List of group entities not considered for consolidation both under the accounting and regulatory scope of consolidation
There are no group entities that are not considered for consolidation under both the accounting scope of consolidation and
regulatory scope of consolidation.
191
(ii) Quantitative Disclosures:

c. List of group entities considered for consolidation
Name of the entity / country of Principle activity of the Total balance sheet equity Total balance sheet
incorporation entity & reserves (as stated in assets (as stated in the
the accounting balance accounting balance sheet
sheet of the legal entity) of the legal entity)
(Equity + Reserve) (` Mn) (` Mn)
Bank of India Newzealand LTD Banking 2414.97 5479.25
Bank of India (Uganda) LTD Banking 580.35 2987.77
Bank of India (Tanzania) LTD Banking 961.27 5207.29
Bank of India (Botswana) LTD Banking 242.53 1154.18
PT Bank of India Swadeshi TBK Indonesia Banking 2840.45 20966.69
BOI Shareholding LTD Clearing & Settlement of 243.13 258.53
Stock Exchange
BOI Axa Investment Managers PVT LTD Assets Management 560.56 658.12
BOI Axa Trustee Services PVT LTD Trusteeship Services 0.70 0.94
BOI Merchant Bankers Ltd Merchant Banking 123.25 123.37
services
Star Union Dai-Ichi Life Insurance Company Life Insurance 5275.48 65262.68
LTD
STCI Finance LTD NBFC- NDSI 14426.98 90526.67
ASREC (India) LTD Assets Recovery 1418.65 1962.31
Company
Indo Zambia Bank LTD. Banking 4685.57 19727.78
RRB Vidharbha Konkan Gramin Bank Banking 2287.62 42964.85
RRB SH Aryavart Kshetriya Gramin Bank Banking 14568.80 18932.64
RRB SH Jharkhand Gramin Bank Banking 1447.72 35832.31
RRB SH Narmada Jhabua Gramin Bank Banking 5986.62 78492.12
d. The aggregate amount of capital deficiencies in all subsidiaries which are not included in the regulatory scope of
consolidation i.e. that are deducted:
There is no deficiency in the subsidiaries.
e. The aggregate amounts (e.g. current book value) of the banks total interests in insurance entities, which are risk-
weighted:
Name of the insurance Principle activity of Total Balance Sheet % of banks holding Quantitative impact
entities / country of the entity equity (as stated in the total equity / on regulatory
incorporation in the accounting proportion of voting capital of using risk
balance sheet of the power weighting method
legal entity) versus using the full
` Mn deduction method
(` Mn)
Star Union Dai-Ichi Life Life Insurance 65262.68 28.96 1875.00

Insurance Company (Risk weight 250%)
LTD
f. Any restrictions or impediments on transfer of funds or regulatory capital within the banking group are as governed by
RBI.
192
Table DF - 2 Tier 1 capital: - Share capital, retained earnings and

Capital Adequacy reserves created by appropriation of retained earnings
The risk-weighted assets are ensured by means of a
i. Qualitative disclosures
hierarchy of five risk weights classified according to the
a. A summary discussion of the bank's approach to nature and reflecting an estimate of credit, market and
assessing the adequacy of its capital to support other risks associated with each asset and counterparty,
current and future activities. taking into account any eligible collaterals or guarantees. A
similar treatment is adopted for off-balance sheet exposure
1. Bank of India
5. Bank of India (Botswana) Ltd
The Bank carries out regular assessment of its Capital
requirements from time to time to maintain a comfortable The banks regulatory capital as managed by its
Capital to Risk Weighted Assets Ratio (CRAR). The capital management is divided into two tiers:
plan is reviewed on an annual basis to take care of the Tier 1 Capital: - Share capital, retained earnings and
future growth in business, capital requirements, policy reserves (now loss for the subsidiary) created by
guidelines, macro-economic scenarios, risk appetite etc. appropriation of retained earnings. Prepaid expenses and
The Bank has also developed Internal Capital Adequacy deferred charges are deducted in arriving at Tier 1 Capital.
Assessment Process (ICAAP) to comprehensively address
Tier 2 Capital: -Qualifying subordinate loan capital,
all risks and maintain necessary additional capital.
collective impairment allowances i.e, provision on standard
assets and unrealized gains arising on the fair valuation of
2. PT Bank of India Indonesia Tbk (Subsidiary)
equity instruments held as available for sale.
In accordance with Regulation of Bank Indonesia, Banks
Tier-1 Capital should be minimum IDR 1 trillion in order to ii. Quantitative disclosures:-
run foreign exchange business.
Amount in ` Mn.
3. Bank of India (Tanzania) Ltd 2 (Subsidiary) and Bank (b) Capital requirements for credit risk: 2,68,122.58
of India (Uganda) Ltd (subsidiary)
Portfolios subject to standardized
approach
Capital adequacy and the use of regulatory capital are
monitored regularly by the Banks Management, employing Portfolios
techniques based on the guidelines developed by the Securitisation exposures
Basel Committee, as implemented by the Bank of Tanzania (c) Capital requirements for market risk:
21,668.09
(BOT) and Bank of Uganda (BOU), for supervision Standardized duration approach;
purposes. The required information is filed with the BOT Interest rate risk 13241.09
and BOU, the local regulators on a quarterly basis.
Foreign exchange risk (including gold) 334.87
The banks regulatory capital as managed by its Equity risk 8092.13
management is divided into two tiers: (d)
Capital requirements for operational
Tier 1 capital: - Share capital, retained earnings and risk: Basic Indicator Approach
reserves created by appropriation of retained earnings.
The Standardized Approach (if
25,529.19
Prepaid expenses and deferred charges are deducted in applicable)
arriving at Tier 1 Capital. (e) Common Equity Tier 1, Tier 1 and Total
Tier 2 capital: - Qualifying subordinate loan capital, Capital ratios:
collective impairment allowances and unrealized gains For the top consolidated group; and
arising on the fair valuation of equity instruments held as For significant bank subsidiaries (stand
available for sale. alone or sub-consolidated depending on
how the Framework is applied)
The risk-weighted assets are ensured by means of a
Common Equity Tier 1 Capital (CET 1) 7.71%
hierarchy of four risk weights classified according to the
nature and reflecting an estimate of credit, market and Tier 1 Capital (T 1) 9.42%
other risks associated with each asset and counterparty, Total Capital Ratio 12.62%
taking into account any eligible collaterals or guarantees.
A similar treatment is adopted for off- balance sheet Table DF 3 - Credit risk
exposure, with some adjustments to reflect the more General disclosures for all banks
contingent nature of the potential losses.
4. Bank of India (New Zealand) Ltd (Subsidiary)
a. The general qualitative disclosure requirement with
Capital adequacy and the use of regulatory capital are respect to credit risk, including:
monitored regularly by the Banks Management, employing
techniques based on the guidelines of the Reserve Bank Definition of past due and impaired (for accounting
of New Zealand (RBNZ), for supervision purposes. The purposes)
required information is disclosed in General Disclosure
1.0 Bank of India
Statement on quarterly basis. The banks regulatory capital
as managed by its management solely consists of Tier 1 The Bank follows Reserve Bank of India regulations, which
Capital are summed up below:
193
1.1 Non-performing Assets A non-performing investment (NPI), similar to a non-

An asset, including a leased asset, becomes non- performing advance (NPA), is one where:
performing when it ceases to generate income for the bank. Interest/ installment (including maturity proceeds) is due
A non-performing asset (NPA) is a loan or an advance and remains unpaid for more than 90 days.
where; This applies mutatis-mutandis to preference shares where
the fixed dividend is not paid.
Interest and/ or installment of principal remain overdue for
a period of more than 90 days in respect of a term loan, In the case of equity shares, in the event the investment in
the shares of any company is valued at Re.1 per company
the account remains out of order as indicated below, in on account of the non-availability of the latest balance
respect of an Overdraft/Cash Credit (OD/CC), sheet in accordance with the Reserve Bank of India
The bill remains overdue for a period of more than 90 instructions, those equity shares are also reckoned as NPI.
days in the case of bills purchased and discounted, Any credit facility availed by the issuer is NPA in the books
The installment of principal or interest thereon remains of the bank, investment in any of the securities issued by
overdue for two crop seasons for short duration crops, the same issuer is treated as NPI and vice versa.
The installment of principal or interest thereon remains The investments in debentures / bonds, which are deemed
overdue for one crop season for long duration crops. to be in the nature of advance, are subjected to NPI norms
as applicable to investments.
The amount of liquidity facility remains outstanding
for more than 90 days, in respect of a securitization 2.0 PT Bank of India Indonesia Tbk (Subsidiary)
transaction undertaken in terms of guidelines on The Credit Quality is assessed based on the factors such
securitization dated February 1, 2006. as business prospects, performance of the debtor and
repayment capacity. It is undertaken depending upon the
Bank should classify an account as NPA only if the interest
materiality and significance of each assessment factor
charged during any quarter is not serviced fully within 90
and components and the relevance of the assessment
days from the end of the quarter.
factors and components to the characteristics of the debtor
A loan for infrastructure/non-infrastructure project will be concerned. Accordingly, the assets are classified into current,
classified as NPA during any time before commencement special mention, sub-standard, doubtful and loss category.
of commercial operations as per record of recovery (90
days overdue) unless it is restructured and becomes Assets are classified into Earning Assets and Non-
eligible for classification as Standard Asset earning Assets. Earning Assets are provision of funds by a
bank to earn revenues. Non-Earning Assets are assets of
A loan for an infrastructure project will be classified as the Bank other than Earning Assets with potential for Loss.
NPA if it fails to commence commercial operations within
two years from original DCCO, even if it is regular as per An asset becomes non-performing when it ceases to
record of recovery, unless it is restructured and becomes generate revenue for the bank. A non-performing asset is
eligible for classification as Standard Asset a loan or an advance where the arrears in principal and /
or interest exceed 90 days.
A loan for a non-infrastructure project will be classified as
NPA if it fails to commence commercial operations within Past due: Any amount due to the bank under any credit
twelve months from original DCCO, even if it is regular facility is past due if it is not paid on the due date fixed
as per record of recovery, unless it is restructured and by the bank.
becomes eligible for classification as Standard Asset On 1st January 2010, PT Bank of India Indonesia Tbk
started implementation of the New Accounting Policy
1.2 'Out of Order' status
i.e. PSAK 50 & 55 which is similar to the International
An account is treated as 'out of order' if the outstanding Accounting Standards IAS 32 & 39 according to which the
balance remains continuously in excess of the sanctioned financial asset must be presented at the fair value. During
limit/drawing power. In cases where the outstanding balance the implementation of PSAK 50 & 55, Bank Indonesia
in the principal operating account is less than the sanctioned issued the guidelines that if the bank does not maintain
limit/drawing power, but there are no credits continuously for historical loss data, during the transition period i.e. until
90 days as on the date of Balance Sheet or credits are not the year 2011. It can compute financial asset impaired
enough to cover the interest debited during the same period, as described above. We are now in progress to integrate
these accounts are treated as 'out of order'. PSAK calculation into banks core banking, which is in line
with our business plan that is up-gradation technology.
1.3 Overdue
Any amount due to the bank under any credit facility is Outstanding Loans and advances reviewed by quantitative
overdue if it is not paid on the due date fixed by the bank. approach should be classified as follows:
1.4 Non Performing Investments No of Days Past Due Classification Provisioning

In respect of securities, where interest/ principal is 90-120 Substandard 15%
in arrears, the Bank does not reckon income on the 120-180 Doubtful 50%
securities and makes appropriate provisions for the 180 and More Loss 100%
depreciation in the value of the investment.
194
3.0 Bank of India (New Zealand) Ltd, Bank of India 6.0 Bank of India Uganda
(Tanzania) Ltd, Bank of India Uganda, and Bank of Outstanding Loans and advances reviewed by quantitative
India (Botswana) Ltd (Subsidiaries) approach should be classified as follows:
Credit risk is a risk of financial loss to the bank, if a
customer or counterparty to a financial instrument fails to No of Days Past Due Classification Provisioning
meet its contractual obligations and arises principally from 91-179 Substandard 20%
the banks loans and advances to customers and other
banks, and investment debt securities. 180-365 Doubtful 50%
365 and more Loss 100%
The Board of Directors has delegated responsibility for the
oversight of credit risk to its Credit committee. The credit
department of the bank, reporting to the Credit committee 7.0 Bank of India (Botswana) Ltd.
is responsible for management of the banks credit risk, Outstanding Loans and advances reviewed by quantitative
including:- approach should be classified as follows:
Formulating credit policies covering collateral
No of Days Past Due Classification Provisioning
requirements, credit assessment, risk grading and
reporting, documentary and legal procedures, and 1 year Substandard Secure - 20%
compliance with regulatory and statutory requirements. Unsecure 25%
Establishing the authorization structure for approval and 1 year & above and Doubtful 25%+100% of
renewal of credit facilities. The credit limits are governed < 2 years shortfall
by the Credit policy, as approved by the board. > 2 years to 4 years Doubtful 40%+100% of
shortfall
Reviewing and assessing credit risks.
> 4 years Doubtful 100%
Limiting concentrations of exposure to counterparties,
geographies and industries (for loans and advances). 271 and More Loss 100%
3.1 Definitions of past due and impaired (for accounting b. Discussion of the Banks Credit Risk Management
purposes) Policy
Overdrafts and other credit facilities without specific due A. Bank of India
dates shall be considered past due if:
In a banks portfolio, losses stem from outright default due
Exceeds the customers borrowing limit. to inability or unwillingness of a customer or counterparty
Customers borrowing limit is expired. to meet commitments in relation to lending, trading,
settlement and other financial transactions or from
Deposits are insufficient to cover the interest calculated reduction in portfolio value arising from actual or perceived
and due for the period deterioration in credit quality.
Bill has been dishonored Against this backdrop a robust risk management
Bill or account is not paid on due date framework is necessary for the long-term financial health
of a bank. Credit Risk Management encompasses
Loans which are payable in installments are considered as identification, measurement, monitoring and control of the
past due in their entirety. If any of the installments have credit risk exposures.
become due and unpaid for thirty days or more.
The Bank has identified various types of credit risk at a
4.0 Bank of India (New Zealand) Ltd generic level in the Credit Risk Management policy. More
Outstanding Loans and advances reviewed by quantitative granular identification is done at the product /process
approach should be classified as follows level. Various risks are looked into before introducing new
products/processes, which are cleared from the risk angle.
No of Days Past Due Classification Provisioning The Credit Risk Management framework outlined in the
91-180 Substandard 10% policy is built on three distinct building blocks namely
181-270 Doubtful 50% Policy & Strategy, Organizational Set up and Operations/
Systems.
271 and More Loss 100%
i) Policy and Strategy
5.0 Bank of India (Tanzania) Ltd The Bank has been following a conservative risk
Outstanding Loans and advances reviewed by quantitative philosophy, which has steered the bank through difficult
approach should be classified as follows times. However the Bank has an open policy regarding
new and unexplored areas and new opportunities are not
No of Days Past Due Classification Provisioning lost sight of. The important aspects of this philosophy are
embodied in the circulars and are periodically codified in
91-180 Substandard 20%
the form of Manual of Instructions.
181-360 Doubtful 50%
The business objectives and the strategy of the Bank is
361 and More Loss 100%
decided taking into account the profit considerations,
195
the level of various risks faced, level of capital, market Credit risk limits including obligor limits and concentration
scenario and competition. The Bank is always conscious limits by industry, systems and procedures for monitoring
of its asset quality and earnings and hence judiciously financial performance of customers and for controlling
matches profit maximization with risk control. outstanding within limits are followed. Checks and
balances are in place for extension of credit viz. separation
The Credit Risk Management policy and significant credit of credit risk management from credit sanction, vetting of
risk related policies like Credit Policy, and Credit Monitoring new products and systems from risk angle by the CRMC,
Policy are approved and periodically reviewed by the Board multiple credit approvers, system of assigning risk rating,
of Directors. The Credit Policy covers various areas of vetting of ratings, mechanism to price facilities depending
credit like Clientele, Marketing, Segmented Approach to on the risk grading of the customer, Credit Risk Evaluation
Lending, Credit Delivery, Credit Thrust, Tenure of Credit, committee for vetting credit proposals from risk angle,
Credit Acquisition, Risk Rating (including risk acceptance credit process audit, post sanction pre disbursement review
criteria), Pricing, Credit appraisal, Assessment of Limits, and post sanction review systems and an independent
Exposure Norms, Industry Norms, Collateral and Margins, audit and risk review function. Proposals for investments
Review of Relationship, Scheme of Delegation, Statutory are subjected to credit risk analysis, detailed appraisal and
and other Restrictions and Documentation. Credit Policy rating. As a matter of entry level, minimum ratings/quality
for International Operations is in place and each center standards, industry, maturity, duration, issue-wise limits are
has its own credit policy dovetailed to the main policy. stipulated for investments to mitigate the adverse impact
The delegation of powers for credit matters is covered of concentration and risk of liquidity. Investment exposure
by a separate policy. In addition Credit Risk is tracked is taken into consideration while computing exposure to a
and monitored as per the Credit Monitoring Policy. customer/group. A suitable framework is in place to provide
Restructuring Policy, Write Off and Recovery Policy, Asset a centralized overview on the aggregate exposure on other
Classification and Provisioning Policy, Bank Exposure banks and half-yearly reviews are undertaken at a single
Policy, Country Risk policy and Credit Audit Policy are point. The country exposures are monitored on half yearly
also in place. Investments are contracted as per the policy basis.
guidelines laid down in the Investment Policy and after
clearance by the Investment Committee. A diversified portfolio of risk assets is maintained and a
system to conduct regular analysis of the portfolio so as to
ii) Organizational Set up ensure ongoing control of risk concentrations is in place.
A conservative policy for provisioning in respect of non-
The organizational structure of the Bank for Credit
performing advances is followed. Management Information
Risk Management function has the Board of Directors
System (MIS) is being upgraded with introduction of Credit
at the Apex levels that have the overall oversight of
Risk Management System, which would enhance the
management of risks. The Risk Management Committee
capabilities of the bank to manage and measure the credit
of the Board (R. Com) which is the sub-committee of the
risk inherent in all on- and off-balance sheet activities.
Board headed by the Chairman & Managing Director and
whose members also include heads of Credit, Market & iv) The following tools are used for credit risk
Operational Risk Management Committees, devises management/ mitigation
the policy and strategy for integrated risk management
including credit risk. At is the operational level the Credit Credit Approving Authority Delegation of Powers
Risk Management Committee (CRMC) manages the credit The Bank has a well-defined scheme of risk based
risk. The main functions includes implementation of credit delegation of powers with a multi-tier risk based approving
risk management policy approved by the Board, monitoring system, which is reviewed periodically and revised as and
credit risk on a bank wide basis, recommending to the when necessary to meet the compulsions of business
board for its approval all policies relating to credit matters environment. The delegation of powers is linked to the
including delegation of credit, prudential limits on large rating of the borrower with powers for sanction of higher
credit exposures, portfolio management, etc. limits to better-rated customers. At present, all credit
proposals falling within the delegated authority of the
The Risk Management Department headed by the Chief General Manager and above are being routed through the
Risk Officer of General Manager rank, measures, controls Credit Risk Evaluation Committee (CREC) to bring in an
and manages credit risk on bank wide basis within the element of independence and off-site evaluation of risks
limits set by the Board and enforces compliance with perceived in credit proposals. The General Manager, Risk
risk parameters set by Board/R. Com/M.Com. The Credit Management Department, who has no volume or profit
Monitoring Department headed by a General Manager, targets, is mandatory member of the CREC.
monitors the quality of loan portfolio, identifies problems
and takes steps to correct deficiencies. Loan review / As per Ministry of Finance Guidelines, Credit Committees
credit audit is undertaken by the Credit Audit function. with sanctioning powers have been formed at various
administrative levels to exercise delegation of powers.
iii) Operations/Systems/Processes At Head Office level, three Credit Committees (GMLCC,
The Bank has proactive Credit Risk Management practices EDLCC and CAC) are functioning to deal with proposals
like consistent standards for the credit origination, falling beyond the delegated powers of the field
maintenance and documentation for all credit exposures functionaries. Such Credit Committees (SZLCC/ZLCC/
including off balance sheet items, periodic individual NBGLCC) have also been set-up at Zonal Office/NBG
obligor reviews, periodic inspections and collateral office for considering the credit proposals falling within
management systems. their powers.
196
Prudential Limits market risk, operational risk, compliance risk, legal risk,
Prudential limits on various aspects of credit/investment reputation risk and strategic risk. Banks also create risk
like Single/Group borrower limits for various types of profiles which can broadly map the activity that has risks
borrowers are in place. as well as potential risks that disrupt the Bank business
continuity. Assessment of risk type is a combination of the
Risk Rating/Pricing risks inherent in any functional activity (inherent risk) and
risk control systems.
The bank has introduced rating models for various
segments, which serve as a single point indicator of The Bank is selective in approving new credits and
diverse risk factors of a counter party and support credit maintains higher loan provisions than that required by the
and pricing decisions. Regulator. In collateral based lending, hair cut is applied
to the value of collateral. The Risk Manager of the bank
Credit Audit/Loan Review Mechanism (LRM) reports to the Director Compliance. Risk Management Unit
(RMU) supervises/ has oversight of the credit approval
Credit Audit/LRM is an effective tool for constantly
process.
evaluating the quality of loan book and to bring about
qualitative improvements in credit administration C. Bank of India (Tanzania) Ltd , Bank of India (New
Zealand) Ltd (Subsidiaries), Bank of India (Uganda) Ltd
v) Portfolio Management through analysis and Bank of India (Botswana) Ltd
It is also important to have in place a system for Monthly interest application has become a useful tool to
monitoring the overall composition and quality of various tackle potential delinquencies or defaults in standard
credit portfolios and investments. With this objective, accounts. To retain the asset quality, the Bank has
to start with, the bank has introduced a simple portfolio- adopted the following policy, Branches should promptly act
monitoring framework. Going forward the bank will be and:-
graduating to a more sophisticated Portfolio Management
model. Rating Migration of accounts with `10 lacs and i. Recover the overdues or at least the critical amount
above is being done on half yearly and submitted to through active follow up with borrowers;
Board. Credit Risk Management Software (CRMS) is being ii. Put the accounts under holding on operations in case of
implemented phase-wise. Bank is getting prepared for temporary cash flow mismatches;
adopting Advanced Approaches. iii. Reschedule the repayment terms as per expected cash
flows;
vi) Risk Measurement
iv. Restructure the dues in keeping with the expected cash
At present Credit Risk is assessed through Risk rating flows and gaps in cash flows, if any as per guidelines
at the individual level and through Risk Weighting of the given in the restructuring policy.
assets at the portfolio level and capital is maintained
Any one or more of the above actions are taken by the
based on Risk Weights. The Bank has migrated to the
Bank before the account becomes NPA.
Standardized approach under the New Capital Adequacy
Framework (Basel II), effective 31st March 2008. Measures for follow up of Special Mention Accounts
(SMA) / NPA Accounts
vii) Risk Reporting System
The various means of monitoring / resolving NPAs
All credit related policies are cleared by the CRMC (which generally available to the Banks are listed below:-
is the operational level committee for credit risk) before
submission to the appropriate authorities for approval. I. Before the account becoming NPA [Special Mention
Various Credit Related reportings submitted to CRMC to A/c (SMA)]
enable proper monitoring.
a. Close monitoring for compliance of sanction terms to
maintain asset quality.
viii) Risk Review
Audit Credit Risk Management Systems procedures and b. Reminders to be sent promptly whenever irregularities are
Tools are also subjected to internal audit for ensuring observed.
effectiveness. c. To recover overdues quickly to ensure account does not
slip to NPA category
B. PT Bank of India Indonesia Tbk (Subsidiary)
d. Periodic inspection of the unit and charged assets along
PT Bank of India Indonesia Tbk has established a Risk with analysis of financial data.
Management Committee (RMC) and the Risk Management
Unit (RMU) which is independent of the Operational Unit e. To restructure the dues before accounts become NPAs.
and the Internal Audit Unit ("Internal Audit") in the hope Remedial action includes enhancement of moratorium
of overall risk management can be integrated, targeted, period, funding of interest, and deferment of installments.
coordinated and sustainable. Furthermore, to monitor the II. After the account becoming NPA following measure
effectiveness of implementation of tasks RMC and RMU, to be initiated for recovering Banks dues. The
the Bank established a Risk Monitoring Committee which following means have to be effectively pursued for
is directly responsible to the Board of Commissioners.
resolution of NPAs.
The Bank has managed 8 (eight) types of risk according a. Appropriation of liquid securities (TDR, shares, margin
to Bank of Indonesia which are credit risk, liquidity risk, money etc.) and pledged goods, to reduce outstanding
197
b. Disposal of other securities, with the co-operation of Industry Name Fund Based Non Fund
borrowers. (Outstanding) Based
c. Compromise settlement of dues through negotiation ` in Mn. (Outstanding)
d. Re-calling the advance ` in Mn.
e. Filing suit in Court Execution of decree Leather & Leather Products 3,939.67 713.15
f. Lastly, after all the chances of recovery of dues are Gems & Jewellery 93,449.69 3,200.70
exhausted, we may resort to writing off of the balance Construction 28,487.87 19,409.54
dues. All these means have to be effectively pursued for
Petroleum 49,933.32 20,854.55
resolution of NPAs.
Automobiles including Trucks 27,903.51 3,404.24
ii. Quantitative Disclosures:-
Computer Software
a. The total gross credit exposures is:
(` In Mn) Infrastructure* 4,47,186.70 96,124.45
Category Amount Of which Power 2,94,766.81 46,971.49

Fund Based 41,17,189.52 Of which Telecommunications 5,192.74 184.15
Non Fund Based* 6,50,777.91 Of which Roads & Ports 1,02,395.27 25,000.46
* Excluding Credit Equivalent of Derivatives Other Industries 82,599.75 1,47,679.88
b. The geographic distribution of exposure is: Residuary Other Advances (to 29,44,046.77 1,88,766.89
(` In Mn) balance with Gross Advances)
Domestic Overseas Total 41,17,189.52 6,50,777.91

Fund Based 30,11,770.88 11,05,418.64 Exposure to Infrastructure Sector at 10.86%
Non Fund Based 6,00,957.20 49,820.71 exceeds 5% of total fund based advances
c. Industry type distribution of exposure (Fund Based & Exposure to Infrastructure Sector at 14.77% of total
Non Fund Based) is as under: non-fund based outstanding.
Industry Name Fund Based Non Fund d.
The residual contractual maturity break down of
(Outstanding) Based assets is:
` in Mn. (Outstanding) (` in Mn)
` in Mn.
Advances Investments Foreign
Coal 1,364.05 89,249.21 (gross) Currency
Mining 31,257.88 Assets
Iron & Steel 1,18,395.42 4,015.04 Next day 116,217.34 278,174.59 60,120.80
Other Metal & Metal Products 34,409.01 7,515.37 2 7 days 92,530.37 21,855.79 38,964.40
All Engineering 16,887.54 14,033.09 8 14 days 119,266.04 33,087.78 53,408.63
Of which Electronics 2,444.75 2,348.61 15 28 days 139,531.06 24,985.75 193,045.33
Electricity 2,94,526.42 29 days 3 months 365,154.87 56,420.33 324,844.22
Cotton Textiles 45,124.90 6,222.80 >3 months 6 months 247,030.16 38,223.49 222,610.25
Jute Textiles 1,189.61 335.14 > 6months 1 year 269,996.51 95,957.93 150,858.00
Other Textiles 44,991.66 4,923.27 >1 year 3 years 602,212.37 221,967.33 175,157.23
Sugar 17,319.98 700.93 > 3 years 5 years 595,425.49 182,057.34 105,962.14
Tea 16.39 38.41 > 5 years 1,285,256.57 349,236.93 105,056.64
Food Processing 20,964.76 7,161.25 Total 3,832,620.78 1,301,967.26 1,430,027.64
Vegetable Oil & Vanaspati 8,317.73 9,619.22 * Figures are shown on net basis
Tobacco & Tobacco Products 8,319.61 785.25
e. The gross NPAs are:
Paper & Paper Products 13,111.30 949.61
Category (` in Mn)
Rubber & Rubber Products 21,287.41 8,933.75
Sub Standard 1,08,626.74
Chemical, Dyes, Paints etc. 44,749.66 15,277.88
Doubtful 1 1,24,952.78
Of which Fertilisers 4,280.21 1,720.15
Of which Petro-chemicals 12,678.79 5,365.60 Doubtful 2 2,36,146.35
Of which Drugs & 14,789.82 3,466.25 Doubtful 3 27,708.97

Pharmaceuticals Loss 25,307.52
Cement 11,935.33 864.30 TOTAL 5,22,742.36
198
f. The amount of net NPAs is `253050.30Mn. NPA Provision

Industry Name
g. The NPA ratios are as under: ` in Mn. ` in Mn.
Gross NPAs to Gross Advances :13.22% Vegetable Oil & Vanaspati 5,789.00 2,441.60
Net NPAs to Net Advances: 6.90% Tobacco & Tobacco Products 3,448.10 1,041.80
Paper & Paper Products 3,876.10 1,341.70
h. The movement of gross NPA is as under:
Rubber & Rubber Products 2,531.90 847.00
(` in Mn)
Chemical, Dyes, Paints etc. 7,910.90 2,683.30
i) Opening balance at the beginning of the year 5,02,685.95
ii) Additions during the year 2,04,329.98 Of which Fertilisers 23.70 4.30
iii) Reductions during the year 1,84,273.53 Of which Petro-chemicals 3,379.20 1,014.00
iv) Closing balance at the end of the year (i+ii-iii) 5,22,742.40 Of which Drugs & 3,293.90 1,189.20
i. The movement of provision for NPAs is as under: Pharmaceuticals
(` in Mn) Cement 2,459.80 832.00
i) Opening balance at the beginning of the year 2,02,869.62 Leather & Leather Products 434.20 122.40
ii) Provisions made during the year 84,115.44 Gems & Jewellery 21,775.90 5,759.30
iii) Write-off/write-back of excess provisions 38,421.73
Construction 6,465.90 1,751.90
iv) Closing balance at the end of the year (i+ii-iii) 2,48,563.33
Petroleum 4,536.20 1,699.00
j. The amount of non-performing investment is Automobiles including Trucks 15,817.70 7,736.70
` 10669.76 Mn.
Computer Software
k. The amount of provision held for non-performing
Infrastructure* 54,816.00 28,529.50
investment is ` 7672.04 Mn.
Of which Power 24,535.00 12,089.50
l. The movement of provisions for depreciation on
investments is as under Of which Telecommunications 1,069.30 532.30
(` in Mn) Of which Roads & Ports 15,758.60 7,646.50
Other Industries 45,511.00 25,139.50
i) Opening balance at the beginning of the year 14,577.69
Residuary Other Advances (to 205,824.56 86,175.90
ii) Provisions made during the year 4,342.91 balance with Gross Adv.)
iii) Write-off/write-back of excess provisions 3,133.40 Total 520,444.86 221,771.60
iv) Exchange Difference (427.60)
n. Geography wise NPA and Provision [for Bank of India
v) Closing balance at the end of the year 15,359.61 Solo]:
(i+ii-iii+iv)
(Amount in `Mn)
m. NPA and Provisions maintained by Major Industry or Domestic Overseas Total
Counterparty type for Bank of India [Solo] :
Gross NPA 427,242.90 93,201.96 520,444.86
NPA Provision Provision for NPA 205,894.80 15,876.80 221,771.60
Industry Name
` in Mn. ` in Mn.
Coal 367.30 141.20 Table DF-4
Mining 4,679.90 3,072.20 Credit Risk: Disclosures For Portfolios Subject To The
Iron & Steel 81,619.60 32,302.70 Standardised Approach
Other Metal & Metal Products 13,965.70 6,478.20 i. Qualitative Disclosure
All Engineering 3,511.80 1,295.90 a) For portfolios under the standardized approach:
Of which Electronics 783.60 403.70 Names of Credit Rating agencies used, plus reasons for
any changes
Electricity 24,535.00 12,089.50
Types of exposure for which each agency is used; and
Cotton Textiles 11,796.30 4,470.80
A description of the process used to transfer public issue
Jute Textiles 697.80 483.90 ratings on to comparable assets in the banking book;
Other Textiles 12,483.00 4,900.10
A. BANK OF INDIA
Sugar 845.50 199.60 1. The Bank has approved using the general rating of the
Tea following credit rating agencies for risk weighting under
the standardized approach for CRAR calculations CRISIL,
Food Processing 9,280.70 2,325.40
ICRA, INDIA RATINGS, BRICKWORK, SMERA, and
199
CARE for domestic claims and S&P FITCH and Moodys by a chosen credit rating agency, where the claim is not
for claims on non-resident corporates, foreign banks and an investment in a specific assessed issue:
foreign sovereigns. SME ratings are not being used, as i. The rating applicable to the specific debt (where the
they are not approved by RBI. rating maps into a risk weight lower than that which
2. The ratings of all these agencies are being used for all applies to an unrated claim) is applied to the banks
exposures subjected to rating for risk weighting purposes un- assessed claim only if this claim ranks pari passu
under the standardized approach for CRAR calculations or senior to the specific rated debt in all respects and
under Basel-II. the maturity of the un-assessed claim is not later
The process used to transfer public issue ratings on than the maturity of the rated claim, except where the
to comparable assets in the banking book is as per rated claim is a short term obligation.
regulatory requirements of RBI. The public ratings ii. If either the issuer or single issue has been
published by the rating agencies on their website are used assigned a rating which maps into a risk weight
for this purpose. Only, ratings which are in force as per equal to or higher than that which applies to unrated
monthly bulletin of the concerned rating agency and which claims, an unrated claim on the same counterparty,
have been reviewed at least once during the previous 15 is assigned the same risk weight as is applicable to
months are used. the rated exposure, if this claim ranks pari passu or
For all the exposures on a particular counterparty, bank junior to the rated exposure in all respects.
uses the rating of only one agency, even though these B. PT Bank of India Indonesia Tbk (Subsidiary)
exposures are rated by more than one with exception
being where each of the exposures is rated by only one of As per prevailing norms in the Country credit rating is not
the approved rating agencies. required to be done by any external credit rating agency.
3. To be eligible for risk-weighting purposes, it is ensured C. Bank of India (Tanzania) Ltd, Bank of India (Uganda)
that the external credit assessment takes into account and Ltd) and Bank of India (Botswana) Ltd.
reflects the entire amount of credit risk exposure the bank As per prevailing norms in the Country credit rating is not
has with regard to all payments owed to it. Even while required to be done by any external credit rating agency.
extending an issuer or an issue specific rating to any other There is no credit rating agency operating/working in the
exposure on the same counterparty it is extended to the Country.
entire amount of credit risk exposure i.e., both principal
and interest. External assessments for one entity within a D. Bank of India (New Zealand) Ltd. (Subsidiary)
corporate group is not used to risk weight other entities Credit risk is disclosed through General Disclosure
within the same group. Statement on quarterly basis as per the requirements.
4. For assets that have contractual maturity less than or ii. Quantitative Disclosures
equal to one year, short term ratings are used while for (` in Mn)
other assets, long term ratings are used. For Cash Credit
For exposure amounts after risk mitigation
exposures long term ratings are taken.
subject to the standardized approach,
5. Where an issuer has a long-term exposure with an amount of a banks outstanding (rated
external long term rating that warrants a risk weight and unrated) in the following three major
of 150%, all unrated claims on the same counterparty risk buckets as well as those that are
whether short-term or long-term, also receive a 150% deducted;
risk weight, except in cases where credit risk mitigation
The total credit exposure of BOI Solo
techniques are used for such claims. Similar is the case
of the bank (subject to standardized
with short-term rating.
approach), are classified under major risk
6. The long-term ratings assigned by the approved rating buckets are as under: -
agencies are directly mapped to the risk weights under Below 100 % risk weight: 49,64,784.73
the Standardized Approach for long-term exposures. On
100 % risk weight: 14,99,987.87
the contrary, the unrated short-term claim on counter-party
attracts a risk weight of at least one level higher than the More than 100 % risk weight: 4,71,774.08
risk weight applicable to the rated short-term claim on that Deducted
counter-party. Issue-specific short-term ratings are used to
derive risk weights for claims arising from the rated facility Table DF-5 Credit Risk Mitigation
against banks and a corporate's short-term rating is not Disclosures For Standardised Approaches
used to support a risk weight for an unrated long-term
claim. i. Qualitative Disclosures
7. If there are two ratings accorded by eligible credit rating (a) The general qualitative disclosure requirement with
agencies, which map into different risk weights, the higher respect to credit risk mitigation including:
risk weight is applied. If there are three or more ratings
accorded by eligible credit rating agencies with different a) Policies and processes for, and an indication of the
risk weights, the ratings corresponding to the two lowest extent to which the bank makes use of, on- and off-
risk weights are referred to and the higher of those two risk balance sheet netting;
weights are applied, i.e., the second lowest risk weight. policies and processes for collateral valuation and
8. The RW of the investment claim is based on specific rating management;
200
a description of the main types of collateral taken by i. Sovereigns, sovereign entities (including BIS, IMF,
the bank; European Central Bank and European Community
as well as certain specified MDBs, ECGC and
the main types of guarantor counterparty and their CGTSME), banks and primary dealers with a lower
credit worthiness; and risk weight than the counterparty;
information about (market or credit) risk ii. Other entities rated AA or better.
concentrations within the mitigation taken
5. The Bank has a well-defined Collateral Management
A. BANK OF INDIA policy, which provides the controlling framework to ensure
1. Credit Risk Mitigation is a proactive management tool collateral is used optimally. This is a key component in
designed to protect entity's earnings from loss both in mitigating the credit risks inherent in lending. The Bank
good and bad times. Banks employ various methods and accepts both tangible and intangible securities. Tangible
techniques to reduce the impact of the credit risks they Securities are either in physical form or such other material
are exposed to in their daily operations. Such a process form like cash margin, Deposits with Banks, Gold or such
is termed as credit risk mitigation and some of the credit other precious metals, Shares NSC/KVP/Life Insurance
risk mitigation techniques are permitted to be used by the Policies. The intangible securities are Bank Guarantees
supervisor for reducing the capital charge after adjustment / Letters of Credit, book debts, Letter of Comfort, Letter
for value, currency mismatch and maturity mismatch. The of Negative Lien, Unregistered Charge etc. The common
Credit Risk Mitigants (CRM) recognized under the New ways for obtaining security for moneys lent are Mortgage,
Capital Adequacy Framework (Basel II) are as follows: Pledge, Hypothecation and lien The assets created out of
the banks credit exposure are as a general rule charged to
(1) Collateralized transactions the bank by way of first charge on pari-passu basis.
(2) On-balance-sheet-netting Guarantees are normally insisted upon whenever
(3) Guarantees available/permissible. The main type guarantors are:
i. Central/State Government and Central Government
2. Eligible Financial Collateral: sponsored agencies like DICGC, CGTMSE, and
All collaterals are not recognized as credit risk mitigants ECGC.
under the Standardized Approach. The following are the
financial collaterals recognized. ii. Promoters/Major owners of corporates.
i. Cash and Deposits including deposits in foreign iii. Individual Guarantees of relatives in case of individuals
currency.
6. The various aspects of collateral management are:
ii. Gold: benchmarked to 99.99% purity. Minimum conditions for the acceptance of collateral: For
iii. Securities issued by Central and State Governments collateral to be valid and enforceable the bank ensures
that the assets accepted as collateral are marketable,
iv. Kisan Vikas Patra and National Savings Certificates legally enforceable and can be taken control of if
v. Life insurance policies necessary .It is also ensured that the market value of
the asset is readily determinable or can be reasonably
vi. Debt securities -Rated subject to conditions. established and verified. For internal control purposes, the
vii. Debt securities not rated issued by banks subject to bank has a list of types of assets acceptable as collateral
conditions and the maximum loan to value ratio for each of these
assets taken as primary security. The bank also takes into
viii. Units of mutual funds subject to conditions account statutory restriction while taking collaterals.
There are certain additional standards for availing
capital relief for collateralized transactions, which have a) Validity of collateral:
direct bearing on the management of collaterals, and i) Enforceability
these aspects are taken into account during Collateral
Bank ensures that credit documentation supporting the
Management.
collateral, is legally enforceable in all relevant jurisdictions
3. On-balance-sheet-netting and empowers the Bank to apply the collateral freely to
discharge the borrower's obligations.
On-balance sheet netting is confined to loans/advances
(treated as exposure) and deposits (treated as collateral), ii) Title and ownership
where Bank has legally enforceable netting arrangements,
Bank always verifies the existence and ownership of the
involving specific lien with proof of documentation and
assets being received as collateral before acceptance and
which are managed on a net basis.
ensures that there is no prior claim by any other party on
4. Guarantees the said collateral. Bank secures its control of the collateral
prior to the drawdown of credit facilities. Information on
Where guarantees are direct, explicit, irrevocable and collaterals is provided to Top Management periodically to
unconditional, bank takes account of such credit protection facilitate management of credit risk. Charges on collaterals
in calculating capital requirements. The range of eligible are promptly registered with the relevant authorities
guarantors/ counter guarantors includes: wherever applicable.
201
b) Loan-to-value ratios: D. Bank of India (Uganda) Ltd.

Bank has specified the maximum loan-to-value ratio The collaterals are obtained in the form of Banks own
(margin) for major types of asset to be accepted as primary term deposit receipts, Legal mortgage over immovable
security. Such ratios are commensurate with the relative risk properties, Hypothecation charge over movable assets of
of the assets and should be able to provide an adequate the company, pledge of shares etc.
buffer against potential losses in realizing the collateral.
As per regulatory requirements maximum exposure limits
c) Valuation: on single borrower/ group as per detailed under.
Bank has a Board approved policy in place for valuation
of properties accepted for bank's exposures, where Basis Collateral position limit (as % of
of valuation, Qualification of Valuer and Frequency of core capital)
revaluation are laid down for compliance across the bank.
1) Secured by collateral the value of Single
d) Safe Keeping Of Collateral And Control To Their Access: which is at least borrower
a) 125% of the credit accommodation exposure
Authority and responsibility has been delegated to relevant
secured by it (fully secured) limit is 25%
individuals and departments for approving the acceptance,
of the Capital
monitoring or safe custody of collaterals. b) Secured by collateral the value of and can be
e) Additional / Replacement of Collateral: which is less than 125% Of the credit extended to
accommodation secured by it (partly 50% of core
Procedures for requesting additional collateral are clearly
secured) Capital.
documented
c) Unsecured
f) Insurance:
All eligible collaterals except those specially exempted E. Bank of India (Botswana) Ltd.
are covered by insurance for relevant risks and detailed
The collaterals are obtained in the form of Banks own
guidelines for the same are in place.
Term Deposit receipts, Legal Mortgage over Immovable
g) Sale of Collateral: properties, Hypothecation charge over movable assets of
The Bank has clear and robust procedure for the timely the company, Pledge of shares etc.
liquidation of collateral. As per regulatory requirements maximum exposure limits
B. PT Bank of India Indonesia Tbk (Subsidiary) on single borrower/group are as detailed under
PT Bank of India Indonesia Tbk has policy and processes for
collateral valuation, based on Bank of Indonesia Regulation Collateral position limit (as % of
and national discretions for mortgage loan. Independent unimpaired
appraisal of the collateral is made if the sanction limit of the capital)
loan is above `2.79 Crores. Liquidation value is calculated 1) Secured by collateral, the value of
based on type of collateral. Collateral value is reviewed which is at least
every year. The main type of collateral taken is Land &
a) 125% of the credit accommodation 30
Buildings. Generally personal or third party guarantee is not
secured by it (fully secured)
taken. Sectoral caps in lending are in place to take care of
concentrations. The Bank has no major risk concentrations of b) Secured by collateral the value of 30
collaterals or credit risk mitigants. which is less than 125% Of the credit
accommodation secured by it (partly
C. Bank of India (Tanzania) Ltd and Bank of India (New secured)
Zealand) Ltd (Subsidiaries)
The collaterals are obtained in the form of Banks own c) Unsecured 30
Term Deposit receipts, Legal Mortgage over Immovable
properties, Hypothecation charge over movable assets of ii. Quantitative Disclosures:-
the company, Pledge of shares etc. (Amount in ` Mn)
As per regulatory requirements maximum exposure limits
on single borrower/group are as detailed under (a) For each separately disclosed credit 2,53,773.20
risk portfolio the total exposure (after,
Collateral position limit (as % of where applicable, on or off balance
core capital) sheet netting) that is covered by
1) Secured by collateral the value of eligible financial collateral: after the
which is at least application of haircuts. (BOI Solo)
a) 125% of the credit accommodation 25 (b)
For each separately disclosed 2,76,262.10
secured by it (fully secured) portfolio the total exposure (after,
b) Secured by collateral the value of 10 where applicable, on or off balance
which is less than 125% Of the credit sheet netting) that is covered
accommodation secured by it (partly by guarantees/credit derivatives
secured) (whenever specifically permitted by
c) Unsecured 5 RBI). (BOI Solo)
202
Table DF - 6 dated securities are normally hedged and the interest

Securitisation Exposures :- Disclosure for rate risk is minimal. VaR limits are also fixed for Foreign
Standarised Approach Exchange position.
i. Qualitative Disclosures:- Stress Testing is done to assess the impact on Economic

Value of Equity by infusing a shock of change in market
On consolidated level the Bank has no Securitization
rate by 200 basis points.
Exposure as on 31.03.2017
c. Foreign Exchange Risk
ii. Quantitative Disclosures :-
The Bank has fixed Aggregate Gap Limit in USD as well
Not Applicable. as in other currencies, Maximum Aggregate daylight and
overnight exposure limits for foreign exchange exposure
Table DF - 7 in various currencies. We have also fixed period-wise
Market Risk in Trading Book Individual Currency-wise Gap Limits. Stop loss limits, take
i. Qualitative Disclosures profit limit and single deal limits are in place for monitoring
the forex operations of the dealers.
a. The general qualitative disclosure requirement for Derivative transactions are monitored by fixing prudential
market risk including the portfolios covered by the limit for net open position and a cap for PV01on the
standardized approach. outstanding derivatives.
A. Bank Of India d. Equity Price Risk
In Trading book the Bank holds" Held for Trading"(HFT) The bank's domestic investment policy has fixed stop loss
and "Available for Sale" (AFS) portfolios of investments. limits for equity dealers. Daily Limits to Treasury, Maximum
The rest of the assetsi.e. Investments under Held to Investment Limit, Holding Period for Equity Portfolio
Maturity portfolio and advances-are treated as Banking (Trading). Daily reporting is done to Top Management on
Book. Given below is brief description of the Market Risk the transactions.
Management objectives and policies.
ii. Structure and Organization of Market Risk
i. Strategies and Processes
Management function:
Under Market Risk Management Liquidity Risk, Interest
Rate Risk, Foreign Exchange Risk, and Equity Price Risk Management is a Board driven function supported
risk are monitored. Bank is not currently trading in by three levels-.Risk Management Committee of the
commodities. Board for overseeing and issuing directions, wherever
necessary/approving Risk Management Policies etc. ,Asset
a. Liquidity Risk Liability Management Committee(ALCO) who consider
Gap analysis is followed for monitoring Liquidity risk policy issues and with ALM Cell providing support at the
on a fortnightly basis. Prudential limit-for percentage of ground level. Asset Liability Management Committees are
cumulative gap to cumulative outflow-based on Reserve operational at foreign centers also.
Bank of India guidelines for the short-term buckets up- iii. Scope and nature of risk reporting and/ or
to 28 days is monitored. Besides, prudential limits are measurement systems:
in place for market borrowing Daily and average call
In respect of domestic business the guide lines stipulated
borrowingInter Bank Liabilities, Purchased funds etc.
by RBI for managing Market Risk is followed such as
High value bulk deposits are monitored on a weekly basis. Preparation of Interest Rate Sensitivity statement on
Short-term dynamic liquidity statement is prepared on a monthly basisDuration analysis of investments in the
a fortnightly basis to assess the liquidity position, which Trading book on a daily basisVaR calculation of trading
takes in to account the business growth. A contingency book investments on a daily basis excepting the equity
funding plan is in place to meet the emergencies. The portfolioconducting stress test for liquidity risk/market risk
plan is tested on a quarterly basis. Stress Testing is also on a quarterly basis.Duration analysis of global balance
done on a quarterly basis to assess possible loss to Bank sheet and impact on the Economic Value of Equity on a
if there is any liquidity crisis and if funds are to be raised monthly basis. Interest Rate sensitivity is reviewed on a
from the market to meet the contingencies. monthly basis by ALCO.
b. Interest Rate Risk Various prudential measures have been put in respect
to market borrowing and lending in conformity with RBI
Gap analysis is used to assess the impact on the Net guidelines for monitoring liquidity risk. Structural Liquidity
Interest Income of the bank for the next 12 months and statement is prepared on daily basis and Short Term
till the next financial year. The Bank also uses duration Dynamic Liquidity statement on a fortnightly basis and
gap analysis. Prudential limits have been fixed for duration reported to Top Management / ALCO. Structural liquidity of
of liabilities. Bank's investments portfolio is monitored on international operations is being done on a quarterly basis
basis of duration analysis. at the corporate level.
VaR methodology is followed for dated securities under The results of the Quarterly study on Stress-Testing and
SLR and Non-SLR(Domestic) Prudential limits for VaR Impact on Economic Value of Equity is reported to ALCO.
have been fixed and daily monitoring is being done and Trading book positionDuration and VaR is reported daily
reported to Top Management. Foreign investments in to Top Management.
203
iv. Policies for Hedging and / or Mitigating Risk Table DF 8

Detailed policies are operational for Asset Liability Operational Risk
Management and Market Risk Management, which deal in
detail the various strategies and processes for monitoring
Market Risk. In addition to the general qualitative disclosure
requirement, the approach(es) for operational risk
v. PT Bank of India IndonesiaTbk (Subsidiary) capital assessment for which the bank qualifies.
In accordance with Regulation of Bank Indonesia
A. BANK OF INDIA
regarding Minimum Capital Adequacy Requirement for
Commercial Bank, Bank is not included in the mandatory The Bank adopts best practices in Risk Management. The
category for measuring the market risk in the calculation Bank assesses and identifies operational risks inherent in
of the value of capital adequacy ratio (CAR). This is due to all the material products, processes and systems under
Bank is a foreign exchange Bank with financial instrument different Business Lines on an ongoing basis. All new
position in the form of securities and/or derivative products, activities and systems are being first routed
transaction in the form of a Trading Book with amount through the New Product Group Committee and then
below IDR 20 billion (USD 1.7 Million approximately). through Committee on Operational Risk Management
(CORM). All policies related to Risk Management are
B. Bank of India (Tanzania) Ltd. (Subsidiary), Bank of approved by the Board only after clearance by the Risk
India (New Zealand) Ltd. (Subsidiary), Bank of India Management Committee of the Board (R Com). The
(Uganda) Ltd. & Bank of India (Botswana) Ltd. Chief Risk Officer implements the directives of R.Com
and overseas day-to-day Operational Risk Management
(a) The general qualitative disclosure requirement for market
functions.
risk including the portfolios covered by the standardized
approach. Risk Management function works in close coordination
i. Market risk: Market risk arises from open positions with the committee of Business Operational Risk
in interest rate, currency and equity products. The Managers (BORM) and Operational Risk Management
board sets limits and reviews it at regular interval on Specialists (ORMS). The committee of BORM and ORMS
the risk that may be accepted. Further the exposure assists the Operational Risk Management Division in
is monitored on daily basis. undertaking the Risk and Control Self-Assessments
ii. Liquidity risk: The bank is exposed to daily calls (RCSA), reporting Operational Risk Losses and tracking
on its available cash resources from overnight Key Risk Indicators (KRIs) on a periodical basis.
deposits, current accounts, maturing deposits, loans
Risk reporting in the form of Loss Data Analysis is done
drawn and guarantees, from margin and other calls
on half yearly basis to assess the high-risk prone product
on cash settlement. The board has set limit based
and business lines and mitigation measures are adopted.
on their experience of the minimum proportion of
Branch levels KRIs and Bank Level KRIs are tracked on
maturing funds available to meet such calls and on
a quarterly basis. RCSA exercise is undertaken for all the
the minimum level of inter-bank and other borrowing
Banks products and processes on an annual basis.
facility that should be in place to cover withdrawals
at unexpected levels of demand. Operational Risk Capital Charge is calculated through
iii. Interest rate risk: The bank is exposed to various Basic Indicator Approach. At present, the Bank is in the
risks associated with the effect of fluctuation in process of moving towards Advanced Measurement
the prevailing levels of market interest rates on its Approaches for computation of Operational Risk Capital
financial position and cash flow. The bank has the Charge. The Bank has already got parallel run approval
discretion to change the rates on deposits, loans for migration to The Standardised Approach (TSA) for
and advances in line with changes in market trend. calculation of Operational Risk Capital Charge. Recently
These measures minimize the banks exposure to BCBS has released a consultative document on
interest rate risk. Standardised Measurement Approach. The same is in the
iv. Currency risk: The bank is exposed to the risk that discussion stage presently.
the value of a financial instrument will fluctuate due
to changes in foreign exchange rate. The bank B. PT Bank of India Indonesia Tbk (Subsidiary)
is involved in foreign currency market only to the Bank adopts best practices in operational risk
extent of buying and selling to the extent of required management, like segregation of duties, trainings, clear
currency. The bank is not involved in foreign currency laid down procedures etc.
forward contracts and thus the risk is limited.
In managing operational risk, each unit is responsible for
ii. Quantitative Disclosure :- the risks in its daily operations by referring to policies and
(` in Mn) procedures, control and routine supervision. Managing
operational risks also include areas related to product
The capital requirements for development, system, human resources and know your
Interest rate risk 13,241.09 customer principles to prevent unavoidable circumstances.
Foreign exchange risk (including gold) 334.87 To minimize the operational risk, the bank has increased
Equity risk 8,092.13 the control function in the transaction processing which
204
conducted among others by implementing the procedures Table DF-9

to ensure timely completion of the transaction, adjustment Interest Rate Risk In The Banking Book (IRRBB)
the accounting method to the applied standards, maintain
records in orderly, secure access to the asset and data. i. Qualitative Disclosures
Function of the Internal Audit Unit who conducts regular a. The general qualitative disclosure requirement,
checks to the operational activities is also adding value including the nature of IRRBB and key assumptions,
to the improvement needed. Bank use Basic Indicator including assumptions regarding loan prepayments
Approach in Risk Weighted Assets (ATMR) calculation for and behavior of non-maturity deposits, and frequency
Operational Risk. of IRRBB measurement.
Bank also has Internal Control unit which has job to A. Bank Of India
ensure all business unit comply to bank procedure and Interest Rate Risk in banking book is calculated generally
local government regulation as well. on a quarterly basis. Banking book includes all advances
and investments held in Held to Maturity (HTM) portfolio.
C. Bank of India (Tanzania) Ltd. (Subsidiary), Bank of
The strategies & processes /structure & organization /
India (New Zealand) Ltd. (Subsidiary), Bank of India
scope and nature of risk reporting/ policies etc. are the
(Uganda) Ltd.& Bank of India (Botswana) Ltd.
same as reported under Table DF 7.
Operational risk is the risk of direct or indirect loss arising
from a variety of causes associated with the banks The methodology and key assumptions made in the
processes, personnel, technology and infrastructure, and IRRBB measurement are as follows:-
from external factors other than credit, market, liquidity Based on monthly information from data centre
risks such as those arising from legal and regulatory on the residual maturity of the advances and the
requirements and generally accepted standards of deposits covering around 100% of banks business,
corporate behavior. Operational risk arises from all the Interest Rate Sensitivity statement is prepared with
banks activities. various time buckets, having regard to the rate
sensitivity as well as residual maturity of different
The banks objective is to manage the operational risk assets and liabilities.
so as to balance the avoidance of financial losses
and damage to the banks reputation with overall cost The duration for each asset and liability is arrived
effectiveness and to avoid control procedures that restrict at taking the midpoint of each time bucket as the
initiate and creativity. maturity date and the average yield as coupon and
taking the market rate for discounting purpose.
The primary responsibility for the development and For investments, the actual duration is taken, as
implementation of controls to address operational risk is data is available with full particulars. In respect
assigned to the senior management at each branch level. of investments, the AFS and HFT portfolios are
The responsibility is supported by the development of excluded for this exercise as the focus is on IRR in
overall standards for management of operational risks in the Banking Book.
the following areas:- Using the above, Modified duration of liabilities and
assets for each bucket is calculated and the impact
Requirements for appropriate segregation of on their value for a change in interest rate by 1% is
duties, including the independent authorization of reckoned By adding up, the net position is arrived at
transactions; to determine as to whether there will be a positive
Requirements for the reconciliation and monitoring increase in the value or otherwise.
of transactions;
Assumptions:
Compliance with regulatory and other legal i. The interest rate moves uniformly across all time buckets
requirements; and for all assets.
Documentation of controls and procedures; ii. In respect of demand deposits savings and current the
same are distributed as per their behavioral analysis as
Requirements for the periodic assessment of
suggested by RBI.
operational risks faced, and the adequacy of
controls and procedures to address the risks iii. Generally the bank follows RBI guidelines on stress testing
identified; while calculating the IRRBB including selection of coupon
rate / discount rate / taking midpoint of each time bucket
Requirements for the reporting of operational losses as the maturity date etc.
and proposed remedial action;
iv. Re-pricing of Base Rate/BPLR linked advances has been
Development of contingency plans; taken in the 3 to 6 months bucket.
Training and professional development; B. PT Bank of India Indonesia Tbk (Subsidiary),Bank of
Ethical and business standards; India (Tanzania) Ltd, Bank of India (New Zealand) Ltd
(Subsidiaries) and Bank of India Uganda Ltd
Risk mitigation, including insurance where this is The bank is exposed to various risks associated with
effectives the effect of fluctuation in the prevailing levels of market
205
interest rates on its financial position and cash flow. The Accounting policy for recording hedge and non-hedge
bank has the discretion to change the rates on deposits, transactions are in place, which includes recognition of
loans and advances in line with changes in market trend. income, premiums and discounts. Valuation of outstanding
These measures minimize the banks exposure to interest contracts, provisioning, collateral and risk mitigation are
rate risk. being done.
II. Quantitative Disclosures Credit equivalent or EAD has been computed in

The increase (decline) in earnings and economic value (or accordance with the Current exposure methodology
relevant measure used by management) for upward and (CEM). Potential exposure is computed by multiplying
downward rate shocks according to managements method Credit conversion factor to Notional principal. Replacement
for measuring IRRBB, broken down by currency (where cost is the positive market value. Current exposure is the
the turnover is more than 5 per cent of the total turnover) same as the replacement cost. Credit equivalent or EAD is
the sum of potential exposure and current exposure.
Interest Rate Risk In Banking Book (BOI Solo)
ii. Quantitative Disclosure
(` in Mn) a. Gross positive fair value of contracts, netting benefits,
netted current credit exposure, collateral held (including
Of which in USD type, e.g. cash, government securities, etc.), and net
(where turnover derivatives credit exposure. Also report measures for
Total
is more than 5% exposure at default, or exposure amount, under CEM.
of total turnover) The notional value of credit derivative hedges, and the
distribution of current credit exposure by types of credit
1. Earnings At Risk (NII) exposure
At 0.50% change for 1 b. Credit derivative transactions that create exposures
4624.39 1544.42
year to CCR (notional value), segregated between use for
the institutions own credit portfolio, as well as in its
2.
Economic Value of intermediation activities, including the distribution of the
Equity at Risk credit derivatives products used, broken down further by
protection bought and sold within each product group
200 basis point shock 8682.75 4958.49
(` in Mn)
Drop in equity value in Counter Party Credit Risk (CCR)
0.42 0.24
%age terms
Notional Principal Amount 7,91,323.48
Table DF 10 Potential Exposure 14,874.39

General Disclosure For Exposures Related To Replacement Cost 17,025.49
Counterparty Credit Risk Current Exposure 17,025.49
i. Qualitative Disclosure Credit Equivalent or EAD 31,899.88

The bank uses derivatives products for hedging its own RWA 6,186.34
balance sheet items as well as for trading purposes. Capital Charge 494.91
The risk management of derivative operation is headed
by a senior executive, who reports to top management, (` in Mn)
independent of the line functions. Trading positions are
Item Notional Current Credit
marked to market on daily basis.
Amount Credit equivalent
The derivative policy is framed by the Risk Management Exposure
Department, which includes measurement of credit risk Currency Option 0 0 0
and market risk. Cross CCY Interest Rate Swaps 16,762.68 344.33 775.48
Forward rate agreements 1,78,369.24 4,366.26 7,964.48
The hedge transactions are undertaken for balance sheet Interest rate future 0 0 0
management. Proper system for reporting and monitoring Credit default swaps 0 0 0
of risks is in place.
Single CCY interest Rate Swaps 2,009.43 122.79 142.88
Policy for hedging and processes for monitoring the same Total 1,97,141.35 4,833.38 8,882.84
is in place.
206
Table DF -11
Composition of Capital
Basel III common disclosure template to be used during the transaction of regulatory adjustments Amount in
(i.e. from April 1,2013 to December 31,2017) Mn
Common Equity Tier 1 Capital : Instruments and Reserves)
1 Directly issued qualifying common share capital plus related stock surplus (share premium) 125816.81
2 Retained earnings -85852.89
3 Accumulated other comprehensive income (and other reserves) 260,585.37
4 Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock companies)
Public sector capital injections grandfathered until January 1, 2018
5 Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1) 809.81
6 Common Equity Tier1 capital before regulatory adjustments 301359.10
Common Equity Tier 1 capital: regulatory adjustments
7 Prudential valuation adjustments
8 Goodwill (net of related tax liability)
9 Intangibles other than mortgage-servicing rights (net of related tax liability)
10 Deferred tax assets 29625.89
11 Cash-flow hedge reserve
12 Shortfall of provisions to expected losses
13 Securitisation gain on sale
14 Gains and losses due to changes in own credit risk on fair valued liabilities
15 Defined-benefit pension fund net assets
16 Investments in own shares (if not already netted off paid-in capital on reported balance sheet)
17 Reciprocal cross-holdings in common equity 1724.49
18 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory
consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share
capital (amount above 10% threshold)
19 Significant investments in the common stock of banking, financial and insurance entities that are outside the
scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold)3
20 Mortgage servicing rights4 (amount above 10% threshold)
21 Deferred tax assets arising from temporary differences5
22 (amount above 10% threshold, net of related tax liability)
23 Amount exceeding the 15% threshold6
24 of which: significant investments in the common stock of financial entities
25 of which: deferred tax assets arising from temporary differences
26 National specific regulatory adjustments 7
(26a+26b+26c+26d)
26a of which:Investments in the equity capital of the unconsolidated insurance subsidiaries
26b of which: Investments in the equity capital of unconsolidated non-financial subsidiaries8 0
26c of which: Shortfall in the equity capital of majority owned financial entities which have not been consolidated 0
with the bank9
26d of which: Unamortised pension funds expenditures Regulatory Adjustments Applied to Common Equity Tier 1 in
respect of Amounts Subject to Pre-Basel III Treatment
of which: [INSERT TYPE OF ADJUSTMENT]
For example: filtering out of unrealised losses on AFS debt securities (not relevant in Indian context)
27 Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to
cover deductions
28 Total regulatory adjustments to Common equity Tier 1 31350.38
29 Common Equity Tier 1 capital (CET1) 270008.72
Additional Tier 1 capital: instruments
30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus (31+32) 50000.00
207
31 of which: classified as equity under applicable accounting standards (Perpetual Non-Cumulative Preference Shares)
32 of which: classified as liabilities under applicable accounting standards (Perpetual debt Instruments)
33 Directly issued capital instruments subject to phase out from Additional Tier 1 11159.29
34 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by
third parties (amount allowed in group AT1)
35 of which: instruments issued by subsidiaries subject to phase out
36 Additional Tier 1 capital before regulatory adjustments 61159.29
Additional Tier 1 capital: regulatory adjustments
37 Investments in own Additional Tier 1 instruments
38 Reciprocal cross-holdings in Additional Tier 1 instruments 1075.00
39 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory 0.00
consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued
common share capital of the entity (amount above 10% threshold)
40 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of
regulatory consolidation (net of eligible short positions)10
41 National specific regulatory adjustments (41a+41b)
41a Investments in the Additional Tier 1 capital of unconsolidated insurance subsidiaries
41b Shortfall in the Additional Tier 1 capital of majority owned financial entities which have not been consolidated
with the bank
Regulatory Adjustments Applied to Additional Tier 1 in respect of Amounts Subject to Pre-Basel III Treatment
of which: [INSERT TYPE OF ADJUSTMENT e.g. DTAs]
of which: [INSERT TYPE OF ADJUSTMENT e.g. existing adjustments which are deducted from Tier 1 at 50%]
42 Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions
43 Total regulatory adjustments to Additional Tier 1 capital 1075.00
44 Additional Tier 1 capital (AT1) 60084.29
44a Additional Tier 1 capital reckoned for capital adequacy11 60084.29
45 Tier 1 capital (T1 = CET1 + AT1) (29 + 44a) 330093.01
Tier 2 capital: instruments and provisions
46 Directly issued qualifying Tier 2 instruments plus related stock surplus 70000.00
47 Directly issued capital instruments subject to phase out from Tier 2 17500.00
48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and
held by third parties (amount allowed in group Tier 2)
49 of which: instruments issued by subsidiaries subject to phase out
50 Provisions12 24,711.68
51 Tier 2 capital before regulatory adjustments 112211.68
Tier 2 capital: regulatory adjustments
52 Investments in own Tier 2 instruments
53 Reciprocal cross-holdings in Tier 2 instruments 50.00
54 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory
consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued
common share capital of the entity (amount above the 10% threshold)
55 Significant investments in the capital banking, financial and insurance entities that are outside the scope of 0.00
regulatory consolidation (net of eligible short positions)
56 National specific regulatory adjustments (56a+56b)
56a of which: Investments in the Tier 2 capital of unconsolidated subsidiaries
56b of which: Shortfall in the Tier 2 capital of majority owned financial entities which have not been consolidated
with the bank
Regulatory Adjustments Applied To Tier 2 in respect of Amounts Subject to Pre-Basel III Treatment
of which: [INSERT TYPE OF ADJUSTMENT e.g. existing adjustments which are deducted from Tier 2 at 50%]
of which: [INSERT TYPE OF ADJUSTMENT
208
57 Total regulatory adjustments to Tier 2 capital 50.00
58 Tier 2 capital (T2) 112161.68
58a Tier 2 capital reckoned for capital adequacy14 112161.68
58b Excess Additional Tier 1 capital reckoned as Tier 2 capital 0
58c Total Tier 2 capital admissible for capital adequacy (58a+58b) 112161.68
59 Total capital (TC = T1 + T2) (45 + 58c) 442254.69
Risk Weighted Assets in respect of Amounts Subject to Pre Basel III Treatment
of which:
60 Total risk weighted assets (60a + 60b + 60c) 3503550
60a of which: total credit risk weighted assets
60b of which: total market risk weighted assets
60c of which: total operational risk weighted assets
Capital ratios
61 Common Equity Tier 1 (as a percentage of risk weighted assets) 7.71%
62 Tier 1 (as a percentage of risk weighted assets) 9.42%
63 Total capital (as a percentage of risk weighted assets) 12.62%
64 Institution specific buffer requirement (minimum CET1 requirement plus capital conservation and countercyclical
buffer requirements, expressed as a percentage of risk weighted assets)
65 of which: capital conservation buffer requirement
66 of which: bank specific countercyclical buffer requirement
67 of which: G-SIB buffer requirement
68 Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets)
National minima (if different from Basel III)
69 National Common Equity Tier 1 minimum ratio (if different from Basel III minimum) 6.75%
70 National Tier 1 minimum ratio (if different from Basel III minimum) 8.25%
71 National total capital minimum ratio (if different from Basel III minimum) 10.25%
Amounts below the thresholds for deduction (before risk weighting)
72 Non-significant investments in the capital of other financial entities
73 Significant investments in the common stock of financial entities
74 Mortgage servicing rights (net of related tax liability)
75 Deferred tax assets arising from temporary differences (net of related tax liability)
Applicable caps on the inclusion of provisions in Tier 2
76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to 24711.68
application of cap)
77 Cap on inclusion of provisions in Tier 2 under standardised approach
78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach
(prior to application of cap)
79 Cap for inclusion of provisions in Tier 2 under internal ratings-based approach
Capital instruments subject to phase-out arrangements (only applicable between March 31, 2017 and
March 31, 2022)
80 Current cap on CET1 instruments subject to phase out arrangements
81 Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)
82 Current cap on AT1 instruments subject to phase out arrangements 11159.29
83 Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) 0.00
84 Current cap on T2 instruments subject to phase out arrangements 17500.00
85 Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) 0.00
209
Table DF-12
Composition of Capital- Reconciliation Requirements
(` in Million)
Balance sheet as in Balance sheet under
financial statements regulatory scope of
consolidation
As on reporting date As on reporting date

A Capital and Liabilities
Paid-up Capital 10,554.34 10,554.34
i
Reserves & Surplus 308,519.08 308,064.30
Minority Interest 809.81 809.81
Total Capital 319,883.24 319,428.45
Deposits 5,423,521.15 5,423,617.64

ii
of which: Deposits from banks 573,914.82 573,914.82
of which: Customer deposits 4,849,606.32 4,849,702.82
of which: Other deposits (pl. specify) - -
Borrowings 394,914.17 394,914.17

iii
of which: From RBI 0.00 0.00
of which: From banks 0.00 0.00

of which: From other institutions & agencies 52,523.48 52,523.48
of which: Others (pl. specify) 165,072.10 165,072.10
of which: Capital instruments 177,318.59 177,318.59
Other liabilities & provisions 181,940.96 164,010.13

iv
6,320,259.51 6,301,970.40
Total
B Assets
Cash and balances with Reserve Bank of India 275444.35 275,324.25
i
689202.74 689,299.23
Balance with banks and money at call and short notice
Investments: 1307512.63 1,290,338.88
ii
of which: Government securities 1146650.91 1,139,697.45
of which: Other approved securities 987.50 0.00
of which: Shares 20952.27 16,109.75
of which: Debentures & Bonds 66093.98 62,684.51

14882.25 15,632.25
of which: Subsidiaries / Joint Ventures / Associates
of which: Others (Commercial Papers, Mutual Funds etc.) 57945.71 56,214.92
Loans and advances 3683287.65 3,683,260.28
iii
of which: Loans and advances to banks 457416.12 457,416.12
of which: Loans and advances to customers 3225871.53 3225844.16
Fixed assets 85457.78 85,430.37

iv
v Other assets 279354.36 278,317.39
of which: Goodwill and intangible assets - -
of which: Deferred tax assets 54172.14 54,172.14
vi Goodwill on consolidation - -
vii Debit balance in Profit & Loss account - -
Total Assets 6320259.51 6301970.40
210
Step -2
Balance sheet Balance sheet

as in financial under regulatory
statements scope of
consolidation
As on reporting As on reporting
date date
A. Capital & Liabilities

Paid-up Capital 10,554.34 10,554.34
of which: Amount eligible for CET1
of which: Amount eligible for AT1
i
Reserves & Surplus 308,519.08 308,064.30
Minority Interest 809.81 809.81
Total Capital 319,883.24 319,428.45
Deposits 5,423,521.15 5,423,617.64
of which: Deposits from banks 573,914.82 573,914.82
ii
of which: Customer deposits 4,849,606.32 4,849,702.82
of which: Other deposits (pl. specify) - -
iii Borrowings 394,914.17 394,914.17
of which: From RBI 0.00 0.00
of which: From banks 0.00 0.00
of which: From other institutions & agencies 52,523.48 52,523.48

of which: Others (pl. specify) 165,072.10 165,072.10
of which: Capital instruments 177,318.59 177,318.59

iv Other liabilities & provisions 181,940.96 164,010.13
of which: DTLs related to goodwill 0.00
of which: DTLs related to intangible assets 0.00
Total 6,320,259.51 6,301,970.40
B. Assets
i Cash and balances with Reserve Bank of India 275444.35 275324.25
Balance with banks and money at call and short notice 689202.74 689299.23
ii Investments 1307512.63 1290338.88
of which: Government securities 1146650.91 1139697.45
of which: Other approved securities 987.50 0.00
of which: Shares 20952.27 16109.75
of which: Debentures & Bonds 66093.98 62684.51

of which: Subsidiaries / Joint Ventures / Associates 14882.25 15632.25

of which: Others (Commercial Papers, Mutual Funds etc.) 57945.71 56214.92

iii Loans and advances 3683287.65 3683260.28
of which: Loans and advances to banks 457416.12 457416.12
of which: Loans and advances to customers 3225871.53 3225844.16
iv Fixed assets 85457.78 85430.37
211
Balance sheet Balance sheet

as in financial under regulatory
statements scope of
consolidation
As on reporting As on reporting
date date
Other assets 279354.36 278317.39

v
of which:Goodwill and intangible assets

Out of which:

Goodwill

(Other intangibles (excluding MSRs)
Deferred tax assets 54172.14 54172.14
vi Goodwill on consolidation
vii Debit balance in Profit & Loss account
Total Assets 6320259.51 6301970.40
Step -3
Common Equity Tier 1 capital: instruments and reserves
Component of Source based on reference

regulatory capital numbers/letters of the
reported by bank balance sheet under
the regulatory scope of
consolidation from step 2
1 Directly issued qualifying common share (and equivalent for non-joint 125816.81
stock companies) capital plus related stock surplus
2 Retained earnings -85852.89
3 Accumulated other comprehensive income (and other reserves) 260,585.37
4 Directly issued capital subject to phase out from CET1 (only applicable 0
to non- joint stock companies)
5 Common share capital issued by subsidiaries and held by third parties 809.81
(amount allowed in group CET1)
6 Common Equity Tier 1 capital before regulatory adjustments 301359.10
7 Prudential valuation adjustments
8 Goodwill (net of related tax liability)
212
Table DF-13
Main Features of Regulatory Capital Instruments
1 Issuer Bank of India
2 (` In Thousand) 2 Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier for private placement) INE084A01016
3 Governing law(s) of the instrument Indian Laws
Regulatory treatment
4 Transitional Basel III rules Common Equity Tier 1
5 Post-transitional Basel III rules Common Equity Tier 1
6 Eligible at solo/group/ group & solo Solo and Group
7 Instrument type Common Shares
8 Amount recognised in regulatory capital (` in million, as of most recent reporting date) 10554.34
9 Par value of instrument (` in million, as of most recent reporting date) NA
10 Accounting classification Equity Share Capital
11 Original date of issuance Various
12 Perpetual or dated Perpetual
13 Original maturity date NA
14 Issuer call subject to prior supervisory approval No
15 Optional call date, contingent call dates and redemption amount NA
16 Subsequent call dates, if applicable NA
Coupons / dividends Dividend
17 Fixed or floating dividend/coupon NA
18 Coupon rate and any related index NA
19 Existence of a dividend stopper NA
20 Fully discretionary, partially discretionary or mandatory NA
21 Existence of step up or other incentive to redeem No
22 Noncumulative or cumulative Non-Cumulative
23 Convertible or non-convertible NA
24 If convertible, conversion trigger(s) NA
25 If convertible, fully or partially NA
26 If convertible, conversion rate NA
27 If convertible, mandatory or optional conversion NA
28 If convertible, specify instrument type convertible into NA
29 If convertible, specify issuer of instrument it converts into NA
30 Write-down feature NO
31 If write-down, write-down trigger(s) NA
32 If write-down, full or partial NA
33 If write-down, permanent or temporary NA
34 If temporary write-down, description of write-up mechanism NA
35 Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument) All other depositors and
creditors of the Bank
36 Non-compliant transitioned features No
37 If yes, specify non-compliant features NA
213
1 Issuer Bank of India Bank of India Bank of India Bank of India Bank of India Bank of India Bank of India
2 Unique identifier (e.g. CUSIP, INE084A09126 INE084A09134 INE084A09142 INE084A09167 INE084A09191 INE084A09225 INE084A08052
ISIN or Bloomberg identifier for
private placement)
3 Governing law(s) of the Indian Laws Indian Laws Indian Laws Indian Laws Indian Laws Indian Laws Indian Laws
instrument
4 Transitional Basel III rules Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1
5 Post-transitional Basel III rules Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1 Additional Tier 1
6 Eligible at solo/group/ group & Solo and Group Solo and Group Solo and Group Solo and Group Solo and Group Solo and Group Solo and Group
solo
7 Instrument type Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt
Instrument Instrument Instrument Instrument Instrument Instrument Instrument
8 Amount recognised in regulatory 2,000 500 775 2,000 1,625 1,500 25,000
capital (ìn million, as of most
recent reporting date)
9 Par value of instrument (ìn 4,000 1,000 1,550 4,000 3,250 3,000 25,000
million, as of most recent
reporting date)
10 Accounting classification Borrowing Borrowing Borrowing Borrowing Borrowing Borrowing Borrowing

11 Original date of issuance 27.07.2007 27.09.2007 11.10.2007 10.02.2009 09.12.2009 09.09.2010 08.08.2014
12 Perpetual or dated Perpetual Perpetual Perpetual Perpetual Perpetual Perpetual Perpetual
13 Original maturity date Perpetual Perpetual Perpetual Perpetual Perpetual Perpetual Perpetual
14 Issuer call subject to prior Yes Yes Yes Yes Yes Yes Yes
supervisory approval
15 Optional call date, contingent call Call Option Date Call Option Date Call Option Date Call Option Date Call Option Date Call Option Date Call Option Date
dates and redemption amount 27.07.2017 27.09.2017 11.10.2017 10.02.2019 09.12.2019 09.09.2020 08.08.2024
Redemption at Par Redemption at Par Redemption at Par Redemption at Par Redemption at Par Redemption at Par Redemption at Par
16 Subsequent call dates, if On Anniversary On Anniversary On Anniversary On Anniversary after 09.12.2019 after 27.07.2017 after 08.08.2024
applicable Date after Date after Date after Date after
27.07.2017 27.09.2017 11.10.2017 10.02.2019
Coupons / dividends Coupon Coupon Coupon Coupon Coupon Coupon Coupon

17 Fixed or floating dividend/coupon Fixed Fixed Fixed Fixed Fixed Fixed Fixed
18 Coupon rate and any related Before Call Before Call Before Call Before Call Before Call Before Call 11% p.a.
index 10.55% if call not 10.45% if call not 10.40% if call not 8.90% if call not 9.00% if call not 9.05% if call not
exercised 11.05% exercised 10.95% exercised 10.90% exercised 9.40% exercised 9.50% exercised 9.55%
19 Existence of a dividend stopper Yes Yes Yes Yes Yes Yes No
20 Fully discretionary, partially Partially Partially Partially Partially Partially Partially Full
discretionary or mandatory Discretionary Discretionary Discretionary Discretionary Discretionary Discretionary Discretionary
21 Existence of step up or other No

incentive to redeem Yes Yes Yes Yes Yes Yes
22 Noncumulative or cumulative Non Cumulative Non Cumulative Non Cumulative Non Cumulative Non Cumulative Non Cumulative Non Cumulative
23 Convertible or non-convertible Non Convertible Non Convertible Non Convertible Non Convertible Non Convertible Non Convertible Non Convertible
24 If convertible, conversion NA NA NA NA NA NA NA
trigger(s)
25 If convertible, fully or partially NA NA NA NA NA NA NA
26 If convertible, conversion rate NA NA NA NA NA NA NA
27 If convertible, mandatory or NA NA NA NA NA NA NA
optional conversion
28 If convertible, specify instrument

type convertible into NA NA NA NA NA NA NA
214
29 If convertible, specify issuer of

instrument it converts into NA NA NA NA NA NA NA
30 Write-down feature No No No No No No Yes

31 If write-down, write-down NA NA NA NA NA NA PONV Trigger
trigger(s)
32 If write-down, full or partial NA NA NA NA NA NA Any

33 If write-down, permanent or
temporary NA NA NA NA NA NA Permanent
34 If temporary write-down,
description of write-up NA NA NA NA NA NA NA
mechanism
35 Position in subordination
hierarchy in liquidation (specify Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt Perpetual Debt
instrument type immediately Instruments Instruments Instruments Instruments Instruments Instruments Instruments
senior to instrument)
36 Non-compliant transitioned Yes Yes Yes Yes Yes Yes No

features
37 If yes, specify non-compliant No Loss No Loss No Loss No Loss No Loss No Loss NA
features Absorption Absorption Absorption Absorption Absorption Absorption
Feature Feature Feature Feature Feature Feature
1 Issuer Bank of India Bank of India Bank of India

2 Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier INE084A08078 INE084A08086 INE084A08102
for private placement)
3 Governing law(s) of the instrument Indian Laws Indian Laws Indian Laws
4 Transitional Basel III rules Additional Tier 1 Additional Tier 1 Additional Tier 1
5 Post-transitional Basel III rules Additional Tier 1 Additional Tier 1 Additional Tier 1
6 Eligible at solo/group/ group & solo Solo and Group Solo and Group Solo and Group
7 Instrument type Perpetual Debt Perpetual Debt Perpetual Debt
Instrument Instrument Instrument
8 Amount recognised in regulatory capital (` in million, as of 10,000 5,000 10,000
most recent reporting date)
9 Par value of instrument (` in million, as of most recent 10,000 5,000 10,000
reporting date)
10 Accounting classification Borrowing Borrowing Borrowing
11 Original date of issuance 22.06.2016 23.06.2016 15.03.2017
12 Perpetual or dated Perpetual Perpetual Perpetual
13 Original maturity date Perpetual Perpetual Perpetual

14 Issuer call subject to prior supervisory approval Yes Yes Yes
15 Optional call date, contingent call dates and redemption Call Option Date Call Option Date Call Option Date
amount 22.06.2021 23.06.2026 15.03.2022
Redemption at Par Redemption at Par Redemption at Par
16 Subsequent call dates, if applicable On Anniversary On Anniversary On Anniversary
Date after Date after Date after
22.06.2021 23.06.2026 15.03.2022
Coupons / dividends Coupon Coupon Coupon
17 Fixed or floating dividend/coupon Fixed Fixed Fixed
215
18 Coupon rate and any related index 11.50% p.a. 11.50% p.a. 9.95% p.a.
19 Existence of a dividend stopper Yes Yes Yes

20 Fully discretionary, partially discretionary or mandatory Full Full Full
Discretionary Discretionary Discretionary
21 Existence of step up or other incentive to redeem No No No
22 Noncumulative or cumulative Non Cumulative Non Cumulative Non Cumulative

23 Convertible or non-convertible Non Convertible Non Convertible Non Convertible
24 If convertible, conversion trigger(s) NA NA NA
25 If convertible, fully or partially NA NA NA
26 If convertible, conversion rate NA NA NA
27 If convertible, mandatory or optional conversion NA NA NA

28 If convertible, specify instrument type convertible into NA NA NA
29 If convertible, specify issuer of instrument it converts into NA NA NA
30 Write-down feature Yes Yes Yes
31 If write-down, write-down trigger(s) PONV Trigger PONV Trigger PONV Trigger

32 If write-down, full or partial Any Any Any
33 If write-down, permanent or temporary Either, as directed Either, as directed Either, as directed
by RBI by RBI by RBI
34 If temporary write-down, description of write-up mechanism NA NA NA
35 Position in subordination hierarchy in liquidation (specify Perpetual Debt Perpetual Debt Perpetual Debt
instrument type immediately senior to instrument) Instruments Instruments Instruments
36 Non-compliant transitioned features No No No

37 If yes, specify non-compliant features NA NA NA

2 Unique identifier (e.g. CUSIP, ISIN or Bloomberg
identifier for private placement) INE084A09159 INE084A09175 INE084A09183
4 Transitional Basel III rules Tier 2 Tier 2 Tier 2
5 Post-transitional Basel III rules Ineligible Ineligible Ineligible
7 Instrument type
Upper Tier 2 Upper Tier 2 Upper Tier 2
Capital Instruments Capital Instruments Capital Instruments
8 Amount recognised in regulatory capital (` in million, as of
most recent reporting date) 2,500 2,500 2,500
9 Par value of instrument (` Mn) 5,000 5,000 5,000

10 Accounting classification Borrowings Borrowings Borrowings
11 Original date of issuance 16/10/2008 28/07/2009 28/08/2009
12 Perpetual or dated Dated Dated Dated
13 Original maturity date 16/10/2023 28/07/2024 28/08/2024
14 Issuer call subject to prior supervisory approval Yes Yes Yes
216
15 Optional call date, contingent call dates and redemption

16/10/2018 28/07/2019 28/08/2019
amount
16 Subsequent call dates, if applicable NA NA NA
18 Coupon rate and any related index 11.15% 8.45% 8.50%
20 Fully discretionary, partially discretionary or mandatory Mandatory Mandatory Mandatory
21 Existence of step up or other incentive to redeem
Yes Yes Yes
22 Noncumulative or cumulative Cumulative Cumulative Cumulative

23 Convertible or non-convertible Nonconvertible Nonconvertible Nonconvertible
30 Write-down feature No No No
31 If write-down, write-down trigger(s) NA NA NA
32 If write-down, full or partial NA NA NA
33 If write-down, permanent or temporary NA NA NA
35 All other depositors All other depositors All other depositors
Position in subordination hierarchy in liquidation (specify and creditors of the and creditors of the and creditors of the
instrument type immediately senior to instrument) Bank Bank Bank
36 Non-compliant transitioned features Yes Yes Yes
37 If yes, specify non-compliant features No Loss No Loss No Loss
Absorption Absorption Absorption
Feature Feature Feature

Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier
2 INE084A08037 INE084A08045 INE084A08060
for private placement)
4 Transitional Basel III rules Tier 2 Tier 2 Tier 2
5 Post-transitional Basel III rules Eligible Eligible Eligible
Tier 2 Debt Tier 2 Debt Tier 2 Debt

7 Instrument type
Instruments Instruments Instruments
Amount recognised in regulatory capital (` in million, as of most

8 10,000 5,000 30,000
recent reporting date)
9 Par value of instrument (` Mn) 10,000 5,000 30,000
217
10 Accounting classification Borrowings Borrowings Borrowings
11 Original date of issuance 25/09/2013 30/09/2013 31/12/2015

12 Perpetual or dated Dated Dated Dated
13 Original maturity date 25/09/2023 30/09/2023 31/12/2025
14 Issuer call subject to prior supervisory approval No No No
15 Optional call date, contingent call dates and redemption amount NA NA NA
16 Subsequent call dates, if applicable NA NA NA

18 Coupon rate and any related index 9.80% 9.80% 8.52%
20 Fully discretionary, partially discretionary or mandatory Fully Discretionary Fully Discretionary Fully Discretionary
21 Existence of step up or other incentive to redeem No No No
22 Noncumulative or cumulative Non-Cumulative Non-Cumulative Non-Convertible
23 Convertible or non-convertible Nonconvertible Nonconvertible Non-Convertible

30 Write-down feature Yes Yes Yes
31 If write-down, write-down trigger(s) Decided by RBI Decided by RBI Decided by RBI
32 If write-down, full or partial Decided by RBI Decided by RBI Decided by RBI
33 If write-down, permanent or temporary Decided by RBI Decided by RBI Decided by RBI
All other depositors All other depositors All other depositors

Position in subordination hierarchy in liquidation (specify
35 and creditors of the and creditors of the and creditors of the
instrument type immediately senior to instrument)
Bank Bank Bank
36 Non-compliant transitioned features Compiled Compiled Compiled
37 If yes, specify non-compliant features
1 Issuer Bank of India Bank of India Bank of India Bank of India

Unique identifier (e.g. CUSIP, ISIN or Bloomberg
2 INE084A09209 INE084A09217 INE 084A08094 INE 084A08110
identifier for private placement)
3 Governing law(s) of the instrument Indian Laws Indian Laws Indian Laws Indian Laws
4 Transitional Basel III rules Tier 2 Tier 2 Tier 2 Tier 2
5 Post-transitional Basel III rules Ineligible Ineligible Eligible Eligible
6 Eligible at solo/group/ group & solo Solo and Group Solo and Group Solo and Group Solo and Group
Upper Tier 2 Upper Tier 2
Lower Tier 2 Lower Tier 2
7 Instrument type Capital Capital
Instruments Instruments
Instruments Instruments
218
Amount recognised in regulatory capital (` in million,

8 5,000 5,000 15,000 10,000
as of most recent reporting date)
9 Par value of instrument (` Mn) 10,000 10,000 15,000 10,000
10 Accounting classification Borrowings Borrowings Borrowings Borrowings
11 Original date of issuance 20/01/2010 11/06/2010 07/07/2016 27/03/2017
12 Perpetual or dated Dated Dated Dated Dated
13 Original maturity date 20/01/2025 11/06/2025 07/07/2026 27/03/2027
14 Issuer call subject to prior supervisory approval Yes Yes Yes Yes
Optional call date, contingent call dates and
15 20/01/2020 11/06/2020 07/07/2021 27/03/2022
redemption amount
On every On every
anniversary date anniversary date
(i.e. 7th July) (i.e. 27th March)
16 Subsequent call dates, if applicable NA NA
till redemption, till redemption,
subject to RBI subject to RBI
approval approval
Coupons / dividends Coupon Coupon Coupon Coupon
17 Fixed or floating dividend/coupon Fixed Fixed Fixed Fixed
18 Coupon rate and any related index 8.54% 8.48% 8.57% 8.00%
19 Existence of a dividend stopper Yes No Yes Yes
Fully discretionary, partially discretionary or Fully Fully
20 Mandatory Mandatory
mandatory Discretionary Discretionary
21 Existence of step up or other incentive to redeem Yes Yes No No
22 Noncumulative or cumulative Cumulative Cumulative Non-cumulative Non-cumulative
23 Convertible or non-convertible Nonconvertible Nonconvertible Non-convertible Non-convertible
24 If convertible, conversion trigger(s) NA NA NA NA
25 If convertible, fully or partially NA NA NA NA
26 If convertible, conversion rate NA NA NA NA
27 If convertible, mandatory or optional conversion NA NA NA NA
28 If convertible, specify instrument type convertible into NA NA NA NA
If convertible, specify issuer of instrument it converts
29 NA NA NA NA
into
30 Write-down feature No No No No
31 If write-down, write-down trigger(s) NA NA Decided by RBI Decided by RBI
32 If write-down, full or partial NA NA Decided by RBI Decided by RBI
33 If write-down, permanent or temporary NA NA Decided by RBI Decided by RBI
If temporary write-down, description of write-up
34 NA NA NA NA
mechanism
Position in subordination hierarchy in liquidation All other All other All other All other
(specify instrument type immediately senior to depositors depositors depositors depositors
35
instrument) and creditors of and creditors of and creditors of and creditors of
the Bank the Bank the Bank the Bank
36 Non-compliant transitioned features Yes Yes Compiled Compiled
No Loss Loss
37 If yes, specify non-compliant features Absorption Absorption
Feature Feature
219
Disclosure template for main features of regulatory capital instruments

1 Issuer Bank of India, Jersey Branch
2 Unique identifier (e.g. CUSIP, ISIN or Bloomberg identifier for private placement) XS0294208235
3 Governing law(s) of the instrument English

4 Transitional Basel III rules [ AT 1 ]
5 Post-transitional Basel III rules [ Eligible ]
6 Eligible at solo/group/ group & solo [Solo & Group ]
7 Instrument type IPDI (Hybrid Tier 1)
8 Amount recognised in regulatory capital (` in million, as of most recent reporting date) [ USD 76.50 million ]
9 Par value of instrument USD 85 million
10 Accounting classification [Debt]

11 Original date of issuance 27 March 07
12 Perpetual or dated Perpetual
13 Original maturity date NA
14 Issuer call subject to prior supervisory approval Yes
15 Optional call date, contingent call dates and redemption amount 3 April 2017
16 Subsequent call dates, if applicable Every coupon date after 3 April 2017
Coupons / dividends
17 Fixed or floating dividend/coupon Fixed
18 Coupon rate and any related index 6.994%
19 Existence of a dividend stopper NA
20 Fully discretionary, partially discretionary or mandatory Partially discretionary
21 Existence of step up or other incentive to redeem Step up
22 Noncumulative or cumulative Non cumulative
23 Convertible or non-convertible Non convertible
24 If convertible, conversion trigger(s) NA

25 If convertible, fully or partially NA
26 If convertible, conversion rate NA
27 If convertible, mandatory or optional conversion NA
28 If convertible, specify instrument type convertible into NA
29 If convertible, specify issuer of instrument it converts into NA
30 Write-down feature NA
31 If write-down, write-down trigger(s) NA
32 If write-down, full or partial NA
33 If write-down, permanent or temporary NA
34 If temporary write-down, description of write-up mechanism NA
35 Position in subordination hierarchy in liquidation (specify instrument type immediately senior to Preference and equity shareholders
instrument)
36 Non-compliant transitioned features Yes
37 If yes, specify non-compliant features 1. Includes step up on call date. 2. BoI
does not have full discretion to cancel
coupon. 3. Principal loss absorption at
PONV and CET1 trigger not included
220
Table DF 14 : - Full terms and Condition of Regulatory Capital Instrument
Disclosed separately under Regulatory Disclosure Section on our website.
Table DF : -15 : Disclosure Requirement for Remuneration
The remuneration of Board of Directors and Top executives are decided by the Government of India. In addition to that there is one
performance linked Incentive Scheme for whole time directors. The scheme is formulated on the basis of Statement of Intent (SOI)
which is signed by the Government of India.
Table DF : -16 : Equities Disclosure for Banking Books

(Amount in ` Mn)
Qualitative Disclosure
1. The general qualitative disclosure requirement (Para 2.1 of this annex) with respect to equity risk, including:
Differentiation between holdings on which capital gains are expected and All equity investment in Banking Books is in
those taken under other objectives including for relationship and strategic Subsidiaries /Joint venture and Associates. These
reasons; and are strategic in nature.
Discussion of important policies covering the valuation and accounting Investments classified under Held to Maturity
of equity holdings in the banking book. This includes the accounting category need not be marked to market and will
techniques and valuation methodologies used, including key assumptions be carried at acquisition cost unless it is more
and practices affecting valuation as well as significant changes in these than the face value, in which case the premium
practices. should be amortized over the period remaining to
maturity. Since the Bank has consistently been
following the Weighted Average Cost (WAC)
method of accounting, the WAC will be the
acquisition cost for the purpose of shifting and also
for the calculation of premium for amortization.
Bank is recognizing any diminution, other than
temporary, in the value of their investments in
subsidiaries/ joint ventures, which are included
under Held to Maturity category and provide there
for. Such diminution is determined and provided for
each investment individually.
1. Value disclosed in the balance sheet of investments, as well as the
fair value of those investments; for quoted securities, a comparison to
publicly quoted share values where the share price is materially different
from fair value
Book value of investment 11850.30
Value as per Balance sheet 11831.70
2. The types and nature of investments, including the amount that can be
classified as:
Publicly traded;
Privately held 11831.70
3. The cumulative realized gains (losses) arising from sales and liquidations
in the reporting period.
4. Total unrealized gains (losses)13
5. Total latent revaluation gains (losses)14
6. Any amounts of the above included in Tier 1 and/or Tier 2 capital.
7. Capital requirements broken down by appropriate equity groupings, N.A.
consistent with the banks methodology, as well as the aggregate
amounts and the type of equity investments subject to any supervisory
transition or grandfathering provisions regarding regulatory capital
requirements
221
Table DF 17- Summary Comparison of Accounting Assets vs. Leverage Ratio Exposure Measure
Item (` in Million)
1 Total consolidated assets as per published financial statements 63,20,259.51
2 Adjustment for investments in banking, financial, insurance or commercial entities that are consolidated (-)32,425.40
for accounting purposes but outside the scope of regulatory consolidation
3 Adjustment for fiduciary assets recognized on the balance sheet pursuant to the operative accounting
framework but excluded from the leverage ratio exposure measure
4 Adjustments for derivative financial instruments 31,900.99
5 Adjustment for securities financing transactions (i.e. repos and similar secured lending)
6 Adjustment for off-balance sheet items (i.e. conversion to credit equivalent amounts of off- balance 5,81,916.79
sheet exposures)
7 Other adjustments
8 Leverage ratio exposure 69,01,651.89
Table DF-18: Leverage Ratio Common Disclosure Template
Item Leverage ratio

framework
(` in million)
On-balance sheet exposures
1 On-balance sheet items (excluding derivatives and SFTs, but including collateral) 61,25,259.51
2 (Asset amounts deducted in determining Basel III Tier 1 capital) (-)32,425.40
3 Total on-balance sheet exposures (excluding derivatives and SFTs) (sum of lines 1 and 2) 60,92,834.11
Derivative exposures
4 Replacement cost associated with all derivatives transactions (i.e. net of eligible cash variation margin) 17,025.49
5 Add-on amounts for PFE associated with all derivatives transactions 14,875.50
6 Gross-up for derivatives collateral provided where deducted from the balance sheet assets pursuant
to the operative accounting framework
7 (Deductions of receivables assets for cash variation margin provided in derivatives transactions)
8 (Exempted CCP leg of client-cleared trade exposures)
9 Adjusted effective notional amount of written credit derivatives
10 (Adjusted effective notional offsets and add-on deductions for written credit derivatives)
11 Total derivative exposures (sum of lines 4 to 10) 31,900.99
Securities financing transaction exposures
12 Gross SFT assets (with no recognition of netting), after adjusting for sale accounting transactions 1,95,000.00
13 (Netted amounts of cash payables and cash receivables of gross SFT assets)
14 CCR exposure for SFT assets
15 Agent transaction exposures
16 Total securities financing transaction exposures (sum of lines 12 to 15) 1,95,000.00
222
Item Leverage ratio

framework
(` in million)
Other off-balance sheet exposures
17 Off-balance sheet exposure at gross notional amount 5,81,916.79
18 (Adjustments for conversion to credit equivalent amounts)
19 Off-balance sheet items (sum of lines 17 and 18) 5,81,916.79
Capital and total exposures
20 Tier 1 capital 3,30,093.00
21 Total exposures (sum of lines 3, 11, 16 and 19) 69,01,651.89
Leverage ratio
22 Basel III leverage ratio 4.78%
223
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Head Office : Star House, Bandra Kurla Complex, Mumbai - 400 051
metevee NOTICE
Fmekes eje en metevee oer peeleer nw efke yeQke Dee@]He Fbef[ee kes MesejOeejkeeW keer FeqkekemeJeer NOTICE is hereby given that the Twenty First Annual General
Meeting of the Shareholders of Bank of India will be held on
Jeee|<eke Deece yewke cebieueJeej 11 pegueeF&, 2017 kees megyen 10.30 yepes efvecveefueefKele Tuesday, July 11, 2017 at 10.30 A.M. at Bank of India
keejesyeej kejves kes efueS, yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, meer -5, peer Auditorium, Star House, Bandra Kurla Complex, Bandra (East)
yuee@ke, yeebe keguee& kee@chueskeme, cegbyeF& - 400 051 ceW Deeeesefpele keer peeSieer: Mumbai 400 051 to transact the following business:
ceo meb. 1 - Item No. 1
``31 ceee& 2017 kes efueS yeQke kes uesKee hejeref#ele legueve he$e, efoveebke 31 ceee& 2017 To discuss, approve and adopt the Audited Balance Sheet as
at 31st March 2017, Profit and Loss Account of the Bank for the
kees meceehle Je<e& nsleg yeQke kes ueeYe SJeb neefve Keeles, uesKee eje keJej keer ieF& DeJeefOe nsleg year ended 31st March 2017, Report of the Board of Directors on
yeQke kes keee& leLee ieefleefJeefOeeeW hej efveosMeke ceb[ue keer efjhees& leLee leguevehe$e leLee uesKeeW the working and activities of the Bank for the period covered by
hej uesKeehejer#ekeeW keer efjhees& hej eee& kejvee, GvnW Devegceesefole kejvee leLee Debieerkeej the Accounts and the Auditors Report on the Balance Sheet and
Accounts
kejvee'' By order of the Board
efveosMeke ceC[ue kes DeeosMe mes
mLeeve : cegbyeF& (oerveyebOeg ceesnehee$ee) Place : Mumbai (Dinabandhu Mohapatra)

efoveebke : 09.06.2017 heyebOe efveosMeke SJeb meerF&Dees Date : 09.06.2017 Managing Director & CEO
Notes.
efhheefCeeeb:
1. hejes#eer keer efveegefe 1. APPOINTMENT OF PROXY
Jeee|<eke Deece yewke ceW GheeqmLele nesves Deewj cele osves kes efueS nkeoej A SHAREHOLDER ENTITLED TO ATTEND AND VOTE
AT THE ANNUAL GENERAL MEETING IS ENTITLED TO
MesejOeejke mJeeb kes yeoues efkemeer hejes#eer kees yewke ceW GheeqmLele nesves APPOINT A PROXY TO ATTEND AND VOTE ON HIS/HER
Deewj celeoeve kes efueS efveege kej mekelee nw leLee Ssmes hejes#eer kees yeQke kee BEHALF. The Proxy form, in order to be effective, must be
MesejOeejke nesvee DeeJeMeke veneR nw~ JewOe SJeb heYeeJeer nesves kes efueS hejes#eer received at the place specified in the Proxy form not later
Heece& Jeee|<eke Deece yewke keer leejerKe mes 4 (eej) efove henues, DeLee&le 07 than 4(four) days before the date of the Annual General
pegueeF& 2017 kees yeQke kes keee& keer meceeeqhle hej ee Gmemes henues yeQke kes heOeeve Meeting i.e. on or before the close of banking hours of July
keeee&uee ceW DeJeMe ner heehle nes peeves eeefnS~ 07, 2017.
2. heeefOeke=le heefleefveefOe keer efveegefe 2. APPOINTMENT OF AUTHORISED REPRESENTATIVE

efkemeer kebheveer ee efkemeer efvekeee, efveiece pees yeQke kes MesejOeejke nQ, kes efJeefOeJele No person shall be entitled to attend or vote at the meeting
heeefOeke=le heefleefveefOe kes he ceW keesF& Jeefe yewke ceW GheeqmLele jnves ee Jees osves as a duly authorised representative of a Company or any
kes efueS leye leke hee$e veneR nes mekelee, peye leke efke Gmes efJeefOeJele heeefOeke=le other Body Corporate which is a shareholder of the Bank,
heefleefveefOe kes he ceW efveege kejves kes mebkeuhe keer heefle, Gme yewke efpemeceW Jen unless a copy of the Resolution appointing him/her as a duly
mebkeuhe heeefjle efkeee ieee nw, kes DeOe#e eje heceeefCele mele heefle kees yeQke kes authorised representative, certified to be true copy by the
heOeeve keeee&uee ceW Jeee|<eke Deece yewke keer leejerKe mes 4 (eej) efove henues, Chairman of the meeting at which it was passed, shall have
DeLee&le 07 pegueeF& 2017 kees yeQke kes keee& keer meceeeqhle hej ee Gmemes henues been deposited at the Head Office of the Bank not less than
4 (four) days before the Annual General Meeting on or before
yeQke kes heOeeve keeee&uee ceW pecee ve keje efoee ieee nes~ the close of banking hours of July 07, 2017.
3. uesKee yeboer
3. BOOK CLOSURE
yeQke kes Mesej OeejkeeW kee jefpemj SJeb Mesej DeblejCe jefpemj Jeee|<eke Deece
The Register of the Shareholders and the Share Transfer
yewke SJeb ueeYeebMe kes Yegieleeve kes efueS hee$elee DeefYeefveeqele kejves kes GsMe Register of the Bank will remain closed from Saturday, July
mes MeefveJeej, 08 pegueeF& 2017 mes cebieueJeej, 11 pegueeF& 2017 (oesveeW efove 08, 2017 to Tuesday July 11, 2017 (both days inclusive), for
Meeefceue) leke yebo jnsiee~ the purpose of Annual General Meeting,
224
4. GheeqmLeefle heeea-men-heJesMe heeme 4. ATTENDANCE SLIP-CUM-ENTRY PASS
MesejOeejkeeW keer megefJeOee kes efueS GheeqmLeefle heeea-men-heJesMe heeme Fme efjhees& kes For the convenience of the shareholders, Attendance slip-cum-
Entry pass is annexed to this Report. Shareholders/ Proxy
meeLe mebueive nw~ MesejOeejkeeW/hejes#eer OeejkeeW/heefleefveefOeeeW mes DevegjesOe nw efke Jes holders/ representatives are requested to affix their signatures
heeea ceW nmlee#ej nsleg efoS ieS mLeeve hej Dehevee nmlee#ej kejW Deewj yewke mLeue at the space provided therein and surrender the Attendance
hej GheeqmLeefle heeea-men-heJesMe heeme meeQhe oW~ MesejOeejke kes hejes#eer/heefleefveefOe slip- cum-Entry pass at the venue. Proxy/Representative of a
kees GheeqmLeefle heeea-men-heJesMe heeme hej en GuuesKe kejvee eeefnS efke Jen shareholder should state on the Attendance slip-cum-Entry pass
hejes#eer nw ee heefleefveefOe~ Proxy or Representative as the case may be.
5. UNCLAIMED DIVIDEND IF ANY

5. ueeYeebMe, eefo keesF& efpemekee oeJee ve efkeee ieee nes
The shareholders who have not encashed their Dividend
efpeve MesejOeejkeeW ves efJeiele DeJeefOeeeW kes efueS heehle ueeYeebMe Jeejb kee Warrants / received for previous periods if any are requested
vekeoerkejCe ve kejJeeee nes Gvemes DevegjesOe nw efke Jes [teqhuekes Jeejb peejer to contact the Share Transfer Agent of the Bank for issue of
kejJeeves nsleg yeQke kes Mesej DeblejCe SpeW mes mebheke& kejW~ yeQkekeejer kebheveer duplicate. As per the Section 10B of the Banking Companies
(GheeceeW kee DeefOeienCe SJeb DeblejCe) DeefOeefveece, 1970 keer Oeeje 10yeer (Acquisitions and Transfer of Undertakings) Act, 1970, the
kes Devegmeej, meele Je<eeX keer DeJeefOe kes efueS oeJee ve keer ieF& ee Deoe jner amount of dividend remaining unpaid or unclaimed for a
ueeYeebMe keer jeefMe kees keW mejkeej eje kebheveer DeefOeefveece, 2013 keer Oeeje period of seven years is required to be transferred to the
Investor Education and Protection Fund (IEPF) established
205meer/125 kes lenle mLeeefhele FvJesmj SpegkesMeve SC[ heesskeMeve HeC[ by the Central Govt. under Section 205C/125 of the
(DeeF&F&heerSHe) kees Debleefjle efkeee peevee eeefnS~ Companies Act, 2013.
6. F& JeeseEie 6. E-Voting

yeQke men<e&, veesefme ceW GuuesKe efkeS ieS ceoeW hej Fueskeê@efveke he mes Jees The Bank is pleased to provide e-voting facility to the
[eueves kes efueS yeQke kes MesejOeejkeeW kes efueS F&-JeeseEie megefJeOee GheueyOe shareholders of the Bank to enable them to cast their votes
kejJee jne nw~ yeQke ves cesmeme& Sme. Sve. DeveblemegyeceefCeeve Sb[ kebheveer, electronically on the items mentioned in the notice. The Bank
has appointed M/s S N Ananthasubramanian & Co., practicing
Hewkeerme kejves Jeeues kebheveer meefeJe kees F&-JeeseEie heefeee kees veeeesefele Company Secretary as the Scrutinizer for conducting the
Deewj heejoMeea {bie mes hetje kejves kes efueS metefveeF]pej kes he ceW efveege e-voting process in a fair and transparent manner. E-voting is
efkeee nw~ F&-JeeseEie Jewkeequheke nw~ MesejOeejkeeW/mJeeefcelJe efnleOeejkeeW kee optional. The E-voting rights of the shareholders/beneficiary
F&-JeeseEie DeefOekeej Gvekes eje eLee cebieueJeej, 04 pegueeF& 2017 kees owners shall be reckoned on the equity shares held by them
Oeeefjle FeqkeJeer MesejeW hej ceevee peeSiee pees Fme nsleg ke-Dee@He leejerKe as on July 04, 2017 being the Cut-off date for the purpose.
nw~ ke-Dee@He leejerKe hej Yeewefleke DeLeJee [ercew he ceW yeQke kee Mesej Shareholders of the Bank holding shares either in physical or
in dematerialized form, as on the Cut-off date, may cast their
jKevesJeeues MesejOeejke Dehevee Jees Fueskeêefveke he mes [eue mekeles nQ~ vote electronically.
7. F&-JeeseEie DevegosMe 7. E-Voting Instructions

i. MesejOeejkeeW kee JeeseEie DeefOekeej Fme GsMe mes efveele eLee 4 pegueeF&, (i) The voting rights of Shareholders shall be in proportion
2017 (ke-Dee@He leejerKe) kees yeQke kes heoe FeqkeJeer Mesej hetbpeer kes to their shares of the paid up equity share capital of
Devegheele ceW Gvekes eje Oeeefjle Mesej kes DeeOeej hej nesiee~ the Company as on 04th July 2017 (Cut-off Date) fixed
for the purpose.
ii. JeeseEie DeJeefOe MeefveJeej 8 pegueeF& 2017 kees megyen 10.00 yepes DeejbYe
nesieer Deewj meesceJeej 10 pegueeF&, 2017 kees Meece 5.00 yepes meceehle (ii) The voting period will commence at 10.00 a.m. on
nesieer~ meer[erSmeSue eje Gmeer efove Meece 5.00 yepes F&-JeeseEie cees[etue Saturday July 08, 2017 and will end at 5.00 p.m. on
Monday July 10, 2017. The e-voting module shall also
kees ef[mesyeue kej efoee peeSiee~ be disabled by CDSL at 5.00 p.m. on the same day.
iii. MesejOeejkeeW kees F&-JeeseEie JesyemeeF www.evotingindia.com
(iii) The shareholders should log on to the e-voting website
hej uee@ie-Dee@ve kejvee nesiee~ www.evotingindia.com.
iv. shareholders hej eqkeueke kejW~
(iv) Click on shareholders
v. Deye Deheves et]pej DeeF&[er keer heefJeeq kejW~
(v) Now enter your User ID
(S) meer[erSmeSue kes efueS : 16 ef[efpe keer yesefveefHeefMeSjer DeeF&[er
(a) For CDSL: 16 digit beneficiary ID
(yeer) SveSme[erSue kes efueS : 8 kewjskej kee [erheerDeeF&[er Deewj (b) For NSDL: 8 Character DPID followed by 8 Digit
Gmekes yeeo 8 ef[efpe kee keueeeb DeeF&[er Client ID
(meer) efpeve meomeeW kes heeme Yeewefleke mJehe ceW Mesej neW GvnW yeQke ceW (c) Members holding shares in physical form
hebpeerke=le Heesefueees vebyej keer heefJeeq kejveer nesieer~ should enter Folio number registered with the
Bank.
vi. ef[mhues efkeS ieS JesefjefHekesMeve Fcespe keer heefJeeq kejW Deewj uee@efieve hej
eqkeueke kejW~ (vi) Next enter the Image Verification as displayed and
Click on Login.
vii. eefo Deehekes heeme [ercew mJehe ceW Mesej nQ Deewj Deeheves www.
(vii) If you are holding shares in demat form and had
evotingindia.com hej uee@ie-Dee@ve efkeee nes Deewj efkemeer kebheveer/efvekeee
225
hej Jees efkeee nes, leye Deehe Deheves Jele&ceeve heemeJe[& kee heeesie kejW~ logged on to www.evotingindia.com and voted on
an earlier voting of any company/ entity, then your
viii. eefo Deehe henueer yeej F& JeeseEie kej jns neW lees efvecveefueefKele kee heeueve existing password is to be used.
kejW :- (viii) If you are a first time user follow the steps given below:
[ercew Deewj Yeewefleke mJehe ceW MesejOeejke meomeeW kes efueS For Members holding shares in Demat and
Physical Form
heerSSve Deeekej efJeYeeie eje peejer Dehevee 10 efpeefpe kee
Deu]Hee vetcesefjke heerSSve keer heefJeeq kejW ([ercew SJeb PAN Enter your 10 digit alpha numeric `PAN
(PAN) issued by Income Tax Department
Yeewefleke mJehe ceW Mesej jKeves Jeeues MesejOeejkeeW kes (Applicable for both demat shareholders
efueS ueeiet) as well as physical shareholders)
l efpeve meomeeW ves yeQke/ef[hee@efpejer heefleYeeieer Members who have not
ceW Dehevee heerSSve Dehe[s ve efkeee nes Gvemes updated their PAN with the
DevegjesOe nw efke Jes Deheves veece kes henues kes Bank/ Depository Participant
are requested to us the first two
oes De#ej Deewj Deheves heerSSve kes 8 DebkeeW kee letters of their name and the 8
meerkeJesvme vebyej metefele kejW~ digits of the sequence number in
l eefo meerkeJesvme vebyej, 8 DebkeeW mes kece DebkeeW the PAN Held.
kee nes lees veece kes henues oes De#ejeW(ye[s In case the sequence number
is less than 8 digits enter the
De#ejeW ceW) kes yeeo Gme vebyej mes henues applicable number of 0s before
DeeJeMeke mebKee ceW `0 pees[W~ DeLee&le eefo the number after the first two
Deehekee veece Ramesh Kumar nw Deewj character of the name in CAPITAL
meerkeJesvme vebyej 1 nw lees heerSSve Heerued][ ceW letters. Eg, if your name is
RA0000001 efueKeW~ Ramesh Kumar with sequence
number 1 then enter RA0000001
pevce keefLele [ercew Keeles ee Heesefueees kes efueS dd/ in the PAN field.
efleefLe mm/yyyy heehe ceW Deehekes [ercew ee yeQke DOB Enter the Date of Birth as recorded
DeefYeuesKe ceW GequueefKeleevegmeej pevce efleefLe keer in your demat account or in the Bank
(DOB)
heefJeeq kejW~ records for the said demat account or
folio in dd/mm/yyyy format.
ueeYeebMe Deehekes [ercew Keeles ceW ee yeQke DeefYeuesKe ceW Dividend Enter the Dividend Bank Details as
yeQke keefLele [ercew Keeles ee Heesefueees nsleg efjkee@[& efkeS Bank recorded in your demat account or in
ieS ueeYeebMe yeQke yeewjeW keer heefJeeq kejW~ Details the Bank records for the said demat
efJeJejCe account or folio.
l uee@efieve kejves kes efueS ke=heee [erDeesyeer ee
ueeYeebMe yeQke yeewjeW keer heefJeeq kejW~ eefo Please enter the DOB or Dividend
Bank Details in order to login. If
yeewjs ef[hee@efpejer ee yeQke ceW yeewjs efjkee@[& the details are not recorded with
veneR efkeS ieS nQ lees, ke=heee DevegosMeeW (v) the depository or Bank, please
ceW GequueefKeleevegmeej ueeYeebMe yeQke yeewjeW kes enter the member id/ folio number
Heeru[ ceW cescyej DeeF&[er/Heesefueees vebyej kee in the Dividend Bank details field
GuuesKe kejW~ as mentioned in instruction (v)
(ix) After entering these details appropriately, click on
ix. Fve yeewjeW keer Gefele heefJeeq kes heeele `SUBMIT hej eqkeueke kejW~ `SUBMIT tab.
x. efpeve meomeeW kes heeme Yeewefleke mJehe ceW Mesej neW Jes meerOes `Bank (x) Members holding shares in physical form will then
selection meerve hej hengbeWies~ leLeeefhe, [ercew mJehe ceW Mesej jKeves directly reach the Bank selection screen. However,
members holding shares in demat form will now reach
Jeeues meome Deye `password creation cesvet ceW hengbeWies peneb GvnW `password creation menu wherein they are required
vet heemeJe[& Heeru[ ceW DeefveJeee& he mes Dehevee uee@ie Fve heemeJe[& [euevee to mandatorily enter their login password in the new
nesiee~ ke=heee vees kejW efke [ercew OeejkeeW kees efkemeer Deve kebheveer/ password field. Kindly note that this password is
to be also used by the demat holders for voting for
efvekeee kes mebkeuhe nsleg JeeseEie kejves kes efueS Yeer Fmeer heemeJe[& kee resolutions of any other company / entity on which
heeesie kejvee nesiee yeMelex Jen kebheveer/efvekeee meer[erSmeSue huesHee@ce& kes they are eligible to vote, provided that company /
ceeOece mes F&-JeeseEie kee efJekeuhe egves~ efJeMes<e he mes en efmeHeeefjMe entity opts for e-voting through CDSL platform. It is
keer peeleer nw efke Deehe Dehevee heemeJe[& efkemeer Deewj kees ve yeleeSb Deewj strongly recommended not to share your password
Deheves heemeJe[& kees ieesheveere jKeW~ with any other person and take utmost care to keep
your password confidential.
xi. efpeve meomeeW kes heeme Yeewefleke mJehe ceW Mesej neW, Gve yeewjs kee (xi) For Members holding shares in physical form, the
Gheeesie kesJeue Fme veesefme ceW efoS ieS mebkeuhe hej F&-JeeseEie nsleg efkeee details can be used only for e-voting on the resolution
226
pee mekelee nw~ contained in this notice.
xii. mebiele <Company Name> efpeme hej Deehe Jees kejvee eenW, nsleg (xii) Click on the EVSN for the relevant < Company Name>
EVSN hej eqkeueke kejW~ on which you choose to vote.
xiii. JeeseEie he= hej Deehekees `Resolution Description efoKesiee (xiii) On the voting page, you will see ` Resolution
Description and against the same the option ` Yes/
Deewj Gmeer efJekeuhe kes meeceves JeeseEie nsleg `Yes/No efoKesiee~ No for voting. Select the option Yes or No as desired.
Fevegmeej Yes ee `No efJekeuhe egveW~ Yes efJekeuhe egveves mes The option YES implies that you assent to the
leelhee& nw efke Deehe Fme mebkeuhe mes mencele nQ Deewj `No efJekeuhe Resolution and option NO implies that you dissent to
celeueye Deehe Fme mebkeuhe mes mencele veneR nQ~ the Resolution.
xiv. eefo Deehe mebkeuhe kes hetCe& yeewjs osKevee eenW lees `RESOLUTION (xiv) Click on the RESOLUTION FILE LINK if you wish to
FILE LINK hej eqkeueke kejW~ view the entire Resolution details.
(xv) After selecting the resolution you have decided to
xv. Deehe ves efpeme mebkeuhe hej Jees kejves kee efveCe&e efueee nw Gmekee eeve vote on, click on `SUBMIT. A confirmation box will be
kejves kes heeele `SUBMIT hej eqkeueke kejW~ Ske `confirmation displayed. If you wish to confirm your vote, click on
box heoe|Mele nesiee~ eefo Deehe Deheves vees keer hegeq kejvee eenW lees OK, else to change your vote, click on `CANCEL and
ÒK hej eqkeueke kejW DeveLee Deehekee Jees yeoueves kes efueS accordingly modify your vote.
`CANCEL hej eqkeueke kejW Deewj leovegmeej Dehevee Jees yeoueW~
(xvi) Once you `CONFIRM your vote on the resolution, you
xvi. mebkeuhe hej Deheves Jees keer hegeq kejves hej Deehekees Dehevee Jees yeoueves will not be allowed to modify your vote.
keer Devegceefle veneR nesieer~ (xvii) You can also take out print out of the voting done by
you by clicking on the `Click here to print option on the
xvii. Deehekes eje keer ieF& JeeseEie kee eEhe DeeG efvekeeueves nsleg Deehe JeeseEie Voting page.
hespe hej `click here to print efJekeuhe hej eqkeueke kej mekeles nQ~
(xviii) If Demat account holder has forgotten the same
xviii. eefo [ercew Keelee Oeejke heemeJe[& Yetue ieee nes lees etpej DeeF&[er Deewj password then Enter the User ID and the image
Fcespe veesef efHekesMeve kees[ keer heeJf eeq kejW Deewj `Forget Password verification code and click on Forgot Password & enter
hej eqkeueke kejW Deewj efmemce pees yeewjs ceebies Gvekeer heeJf eeq kejW~ the details as prompted by the system.
xix. iewj-Skeue MesejOeejke Deewj DeefYej#eke nsleg vees (xix) Note for Non- Individual Shareholders and Custodians
iewj Skeue Mesej Oeejke (DeLee&le Skeue Jeefe, SeetSHe, Non Individual shareholders (i.e. other than
Individuals, HUF, NRI etc.) and custodian are
SveDeejDeeF& Deeefo mes efYeVe) Deewj DeefYej#eke kees www. required to log on to www.evotingindia.com and
evotingindia.com hej uee@ie Dee@ve kejvee nesiee Deewj kee@jheesjs register themselves as Corporates.
kes he ceW hebpeerke=le kejvee nesiee~
A scanned copy of the Registration Form
mebmLee kee meche Deewj nmlee#ej meefnle hebpeerkejCe Heece& keer bearing the stamp and signature of the entity
mkewve keer ngF& heefle helpdesk.evoting@cdslindia- should be emailed to helpdesk.evoting@
com kees F&& cesue keer peeveer eeefnS efpemekeer HeefleefueefHe cdslindia.com and CC to scrutinizer@snaco.net
scrutinizer@snaco.netkees Yespeer peeS~ After receiving the login details a compliance
user should be created using the admin login
uee@ie Fve yeesje heehle kejves kes heeele S[efceve uee@ieFve Deewj and password. The Compliance user would be
heemeJe[& kee heeesie kejkes Ske Devegheeueve etpej me=efpele kejvee able to link the accounts(s) for which they wish
nesiee~ Devegheeueve et]pej Gve KeeleeW kees eEueke kej mekesiee to vote on.
efpemekes efueS Jes Jees kejvee eenles nQ~ The list of accounts should be mailed to
Keeles keer meteer helpdesk.evoting@cdslindia-com helpdesk.evoting@cdslindia.com and on
kees cesue keer peeS Deewj KeeleeW kes Devegceesove nesves hej Jes Dehevee approval of the accounts they would be able to
cast their vote.
Jees os mekeWies~
A scanned copy of the Board Resolution and
Gvekees DeefYej#eke kes he#e ceW peejer yees[& mebkeuhe Deewj hee@Jej Power of Attorney (POA) which they have
Dee@He Deveea (heerDeesS) keer mkewve heefle, eefo keesF& nes, heer[erSHe issued in favour of the Custodian, if any, should
Hee@cex ceW efmemce ceW uees[ kejvee nesiee leeefke metefveeFpej be uploaded in PDF format in the system for the
Fmekeer peebe kej mekes~ scrutinizer to verify the same.
xx. F&-JeeseEie kes mebyebOe ceW eefo keesF& heMve ee mecemee nw lees Deehe Dekemej hets (xx) In case you have any queries or issues regarding
ieS heMve (SHeSkeet) Deewj www.evotingindia.com Hej GheueyOe e-voting, you may refer the Frequently Asked
Questions (FAQs) and e-voting manual available at
nsuhe KeC[ kes lenle F&-JeeseEie cewvegDeue kee meboYe& ues mekeles nQ DeLeJee www.evotingindia.com under help section or write an
helpdesk@deslindia.com kees F& cesue kej mekeles nQ~ email to helpdesk@deslindia.com.
xxi. yeng Heesefueees/[ercew Keelee Oeeefjle MesejOeejke heleske Heesefueees/[ercew (xxi) Shareholders holding multiple folios / demat account
Keeles kes efueS he=Leke he mes JeeseEie heefeee kee eeve kejWies~ leLeeefhe, shall choose the voting process separately for each
227
MesejOeejke ke=heee vees kejW efke yeQkekeejer kebheveer (GheeceeW kee folios / demat account. However, shareholder may
please note that in terms of Section 3 (2E) of the
Depe&ve Deewj DeblejCe) DeefOeefveece, 1970 keer Oeeje 3(2F&) kes Banking Companies (Acquisition & Transfer of
Devegmeej Yeejle mejkeej kees es[kej keesF& Yeer MesejOeejke yeQke Undertakings) Act, 1970, no shareholder other than
keer kegue MesejOeeefjlee kes 10% mes DeefOeke kes JeeseEie DeefOekeej Government of India is allowed to exercise voting
kee heeesie vener kej mekelee nw~ rights in excess of 10% of the total shareholding
of the Bank.
xxii. F&-JeeseEie kes heefjCeece keer Iees<eCee yeQke eje Deheveer JesyemeeF hej keer
peeSieer Deewj me@ke SkemeeWpeeW kees Yeer metefele efkeee peeSiee~ (xxii) The results of remote e-voting will be announced by
the Bank in its website and also informed to the stock
xxiii. ke=heee vees kejW efke Ske yeej Jees osves kes yeeo Deehe Gmes yeoue veneR exchanges.
mekeles ee DemeeOeejCe Deece yewke ceW Jees veneR os mekeles~ leLeeefhe Deehe
(xxiii) Kindly note that once you have cast your vote you
yewke ceW GheeqmLele jn mekeles nQ Deewj efJeeej-efJece&Me, eefo keesF& nes, ceW cannot modify or vote on voting at the Extraordinary
menYeeefielee kej mekeles nQ~ General Meeting. However, you can attend the
xxiv. Deehe Heesefueees ceW et]pej heesHeeFue yeesjs ceW Dehevee ceesyeeFue vebyej Deewj F&- meeting and participate in the discussions, if any.
cesue DeeF&[er Deeleve kej mekeles nQ efpemekee Gheeesie YeefJe<e ceW mebmeteveeSb (xxiv) You can also update your mobile number and e-mail
Yespeves kes efueS efkeee peeSiee~ id in the user profile details of the folio which may be
used for sending future communication(s).
8. yewke ceW celeoeve
8. Voting at the Meeting
keee&meteer ceo hej eee& kes heeele DeOe#e cenesoe keee&meteer kes ceo
After the agenda item has been discussed, the Chairman
kes mebyebOe ceW celeoeve kee DeeosMe oWies~ yewke ceW GheeqmLele meome Deewj will order Poll in respect the item on the agenda. Members
efpevneWves efjcees F&-JeeseEie kes peefjS Gvekee Jees veneR efoee nw Jes yewke attending the meeting and who have not cast their vote by
ceW celeoeve kes peefjS Deheves celeoeve DeefOekeej kee heeesie kej mekeWies~ Fme remote e-voting shall be able to exercise their voting right
heeespeve nsleg efveege metefveeF]pej kes lenle celeoeve kee Deeeespeve Deewj at the meeting through Poll. Poll will be conducted and
hee&Jes#eCe efkeee peeSiee~ celeoeve hetje nesves kes yeeo DeOe#e cenesoe yewke supervised under Scrutinizer appointed for the purpose.
After conclusion of the Poll, the Chairman may declare the
keer meceeeqhle keer Iees<eCee kejWies~ meeting as closed.
9. celeoeve kes heefjCeece kes meeLe F&-JeeseEie kes heefjCeece pees[kej Gmekeer
9. The Results of the Poll aggregated with the results of
Iees<eCee yeQke Deheveer JesyemeeF hej kejsiee Deewj me@ke SkemeespeeW kees Yeer e-voting will be announced by the Bank on its website and
metefele efkeee peeSiee~ also informed to the stock exchanges.
efveosMeke ceC[ue kes DeeosMe mes By order of the Board
mLeeve : cegbyeF& (oerveyebOeg ceesnehee$ee) Place : Mumbai (Dinabandhu Mohapatra)

efoveebke : 09.06.2017 heyebOe efveosMeke SJeb meerF&Dees Date : 09.06.2017 Managing Director & CEO
228
HeOeeve keeee&uee : mej neGme, meer-5, peer yuee@ke, yeebe-keguee& mebkegue, yeebe (hetJe&), cegbyeF& - 400 051
Hejes#eer Heece&
(MesejOeejke eje Yeje Deewj nmlee#eefjle efkeee peeS)
Heesefueees veb. ________________ [er. Heer. DeeF&[er veb ________________
ieenke DeeF&[er vebb ________________
(eefo [erces ve efkeee ieee nes) (eefo [erces efkeee ieee nes)
ceQ/nce______________________________________________efveJeemeer_____________________________________________________
efpeuee ______________________________ jepe ______________________________yeQke Dee@]He Fbef[ee kee/kes MesejOeejke ntb/nQ Deewj ceQ/nce Sleoeje
eer/eerceleer ________________________________ efveJeemeer ____________________ efpeuee __________________ jepe _________________
kees ee Gvekes GheeqmLele ve nesves hej eer/eerceleer ________________________________ efveJeemeer ________________________________________
efpeuee ____________________________ jepe __________________ kees cesjs/nceejs efueS leLee cesjer/nceejer Deesj mes efoveebke 11 pegueeF&, 2017 kees Deeeesefpele keer
peeves Jeeueer yeQke Dee@]He Fbef[ee kes MesejOeejkeeW keer yewke ceW Deewj mebyebefOele yewke kes mLeieve keer eqmLeefle ceW celeoeve kes efueS hejes#eer kes he ceW efveege kejlee ntb/kejles nQ~
ceen _________________________ keer __________________ 2017 kees nmlee#eefjle~
hejes#eer kes nmlee#ej ____________________________
veece ___________________________________
helee ___________________________________
______________________________________
jepemJe
mebhe
heLece /Skecee$e Mesej Oeejke kes nmlee#ej

hejes#eer Heece& hej nmlee#ej kejves Deewj Fmes pecee kejves mebyebOeer DevegosMe
1. keesF& hejes#eer efueKele leye leke JewOe veneR ceevee peeSiee peye leke efke Jen,
ke. Skecee$e MesejOeejke Jeefe kes ceeceues ceW MesejOeejke eje ee Gvekes eje efueefKele ceW efJeefOeJele heeefOeke=le Deveea eje nmlee#eefjle nesieer~
Ke) mebege OeejkeeW kes ceeceues ceW en jefpemj ceW ope& heLece MesejOeejke eje ee Gvekes eje efueefKele he ceW efJeefOeJele heeefOeke=le De@veea eje nmlee#eefjle nesieer~
ie) efveieefcele efvekeee kes ceeceues ceW efueefKele he ceW efJeefOeJele heeefOeke=le DeefOekeejer ee De@veea eje nmlee#eefjle nesieer~
2. hejes#eer efueKele efkemeer MesejOeejke eje heee&hle he mes nmlee#eefjle nesveer eeefnS efkevleg efkemeer keejCeJeMe MesejOeejke Dehevee veece efueKeves ceW DemeceLe& nw Deewj Gvekes Debiets kee
efveMeeve Jeneb ueiee nw lees Jen efveMeeve veeeOeerMe, ceefpem^s, yeercee jefpemêj ee Ghe jefpemêj ee efkemeer Deve mejkeejer jepeheef$ele DeefOekeejer ee yeQke Dee@]He Fbef[ee kes efkemeer
DeefOekeejer eje mee#eebefkele (Desms[) nesvee eeefnS~
3. keesF& Yeer hejes#eer leye leke JewOe veneR nesiee peye leke Gme hej efJeefOeJele jmeeroer efke ve ueiee nes Deewj Gmes efvecveefueefKele heles hej Jeeef<e&ke Deece yewke keer leejerKe mes kece mes kece
eej efove henues pecee veneR kejeee ieee nes~ Gmekes meeLe Gme hee@Jej Dee@]He Deveea ee Deve heeefOekeej (eefo keesF& nes) efpemekes lenle Gmes nmlee#eefjle efkeee ieee nes ee Gme hee@Jej
Dee@]He Deveea keer heefle ee Deve heeefOekeej efpemes veesjer DeLeJee veeeOeerMe ves mele heefle kes he ceW heceeefCele efkeee nes, kees yeQke ceW efvecve heles hej henues pecee Deewj hebpeerke=le ve efkeee
ieee nes-
yeQke Dee@]He Fbef[ee, Mesej efJeYeeie, heOeeve keeee&uee, 8 JeeR cebefpeue, mej neGme, meer-5, `'peer'' yuee@ke, yeebe-keguee& mebkegue, yeebe (hetJe&), cegbyeF& - 400 051.
4. yeQke kes heeme pecee keer ieeer hejes#eer kee efueKele DeheeflemebnjCeere leLee Debeflece nesiee~
5. efJekeuhe ceW oes JeefeeeW kes he#e ceW heoe hejes#eer kes efueKele kes ceeceues ceW Ske mes DeefOeke Heece& efve<heeefole veneR efkeee peeSiee~
6. hejes#eer efueKele kees efve<heeefole kejves Jeeues MesejOeejke Jeeef<e&ke Deece yewke ceW Jeefeiele he mes celeoeve kejves kes nkeoej veneR neWies~
7. efkemeer Yeer Ssmes Jeefe kees efJeefOeJele heeefOeke=le heefleefveefOe DeLeJee hejes#eer kes he ceW efveege veneR efkeee peeSiee pees yeQke Dee@He Fbef[ee kee DeefOekeejer DeLeJee kece&eejer nes~
229
Head Office : Star House, C-5, 'G' Block, BandraKurla Complex, Bandra (East), Mumbai - 400 051.
PROXY FORM
(To be filled in and signed by the Shareholder)
Folio No.__________________ DP ID No._________________
(if not dematerialised)
Client ID __________________
(if dematerialised)
I/We, ___________________________________________ resident of in the district of ________________________ in the disctric of

state of_______________________________ in the state of _________________________________________being a shareholder/
shareholders of Bank of India, hereby appoint Shri/Smt______________________________________________________,resident of
________________________________ in the district of _____________in the state of ___________________________ or failing him/
her Shri/Smt. _______________________________resident of______________________in the district of________________________
in the state of _______________as my/our proxy to vote for me/us and on my/our behalf at the Meeting of the shareholders of Bank
of India to be held on Tuesday, July 11, 2017 and at any adjournment thereof.
Signed this ___________________________day of _________2017.
Signature of Proxy _____________
Name ___________________________________________________
Address ______________________________________________ ___
________________________________________________________
Revenue
________________________________________________________ Stamp
Signature of first named/sole shareholder
INSTRUCTIONS FOR SIGNING AND LODGING THE PROXY FORM

1. No instrument of proxy shall be valid unless,
a) in the case of an individual shareholder, it is signed by his/her attorney, duly authorised in writing.
b) in the case of joint holders, it is signed by the shareholder first named in the register or his/her attorney, duly authorised in writing.
c) in the case of a body corporate signed by its officer or an attorney, duly authorised in writing.
2. An instrument of proxy shall be sufficiently signed by any shareholder, who is, for any reason, unable to write his/her name,
if his/her mark is affixed thereto and attested by a Judge, Magistrate, Registrar or Sub-Registrar of Assurance or other
Government Gazetted Officer or an Officer of Bank of India.
3. No proxy shall be valid unless it is duly stamped and deposited at the following address not less than FOUR DAY before the
date of the Annual General Meeting, together with the power of attorney or other authority (if any) under which it is signed or a
copy of that power of attorney or other authority certified as a true copy by a Notary Public or a Magistrate, unless such a power
of attorney or the other authority is previously deposited and registered with the Bank at
Bank of India, Share Department Head Office, 8th Floor Star House, C-5, 'G' Block, Bandra-Kurla Complex, Bandra (East
Mumbai - 400 051.
4. An instrument of proxy deposited with the Bank shall be irrevocable and final.
5. In the case of an instrument of proxy granted in favour of two grantees in the alternative, not more than one form shall be
executed.
6. The shareholder who has executed an instrument of proxy shall not be entitled to vote in person at the Annual General Meeting.
7. No person shall be appointed as duly authorised representative or a proxy who is an officer or employee of the Bank.
230
Deece yewke nsleg GheeqmLeefle heeea men heJesMe-he$e

ATTENDANCE SLIP CUM - ENTRY PASS
ANNUAL GENERAL MEETING
efoveebke: 11 pegueeF&, 2017, mecee: heele: 10.30 yepes
Date: July 11, 2017, Time 10.30 AM
yeQke Dee@]He Fbef[ee Dee@ef[esefjece, mej neGme, meer-5, ``peer'' yuee@ke, yeebe-keguee& mebkegue, yeebe (hetJe&), cegbyeF& - 400 051.
Bank of India Auditorium, Star House, C 5 G Block, Bandra Kurla Complex, Bandra East, Mumbai 400 051
GheeqmLeefle heeea
(heJesMe kes mecee pecee kejves nsleg)
ATTENDANCE SLIP
(to be surrendered at the time of Entry)
veece (mhe MeyoeW ces )( meome/ heeskemeer / SDeej) Heesefueees e./ieenke DeeF&[er veb. MesejeW keer mebKee
Name in Block Letters (Member/ Proxy/ AR) Folio No./ DPID No./ Client ID No. No. of Shares
GheeqmLele MesejOeejke/hejes#eer/heefleefveefOe kes nmlee#ej -

Signature of the shareholder / proxy / Representative present
heJesMe he$e
(heJesMe kes mecee pecee kejves nsleg)
ENTRY PASS
(to be retained throughout the meeting)
Jeeef<e&ke Deece yewke efoveebke: 11 pegueeF&, 2017, mecee: heele: 10.30 yepes
Annual General Meeting: Date Tuesday 11th July, 2017 at 10.30 A.M.
veece (mhe MeyoeW ces) (meome/ heeskemeer / SDeej) Heesefueees e./ieenke DeeF&[er veb. MesejeW keer mebKee
Name in Block Letters (Member/ Proxy/ AR) Folio No./ DPID No./ Client ID No. No. of Shares
heeuesKe : yewke kes oewjeve keesF& Ghenej/Ghenej ketheve veneR yeebs peeSBies~
P.S. No gifts / gift coupons will be distributed at the meeting.
231
MesejOeejkeeW mes DevegjesOe nw efke Jeeef<e&ke efjHees& 2016-17 kes mee@He kee@Heer kees Shareholders are requested to visit Bank of India website
HeeHle kejves nsleg yeQke Dee@He Fbef[ee keer JesyemeeF www.bankofindia.co.in to get the soft copy of Annual
Report 2016-17.
www.bankofindia.co.in kee DeJeueeskeve kejW~
yeQke keer Jeeef<e&ke efjHees& keer Heefle HeeHle kejves keer Fe jKeves Jeeues MesejOeejke Shareholders desirous of having a copy of Banks Annual
Report may order for it by sending email to
investor@bigshareonline.com Hej F&-cesue kej Dee@[&j kej
investor@bigshareonline.com
mekeles nQ~
Shareholders are requested to register their E-mail ID,
MesejOeejkeeW mes en Yeer DevegjesOe nw efke F& cesue kes peefjS peuo with the Bank at headoffice.share@bankofindia.co.in,
veesefme, metevee Deeefo HeeHle kejves kes efueS DeHevee F& cesue DeeF& [er for quick/early receipt of Notice, information,
communication through E-mail.
headoffice.share@bankofindia.co.in, Hej metefele kejW

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efveosMeke ceb[} BOARD OF DIRCETORS

F&-JeeseEie efleefLeeeb 8 pegueeF&, 2017 E- Voting dates 8th July, 2017

efJe<ee meteer Contents

2 meebefJeefOeke uesKee Hejer#eke 2 Statutory Auditors

2 ceneHeyebOeke 2 General Managers

3 DeOe#e kee mebyeesOeve 3 Chairmans Statement

10 efveosMeke efjHees& 12 Directors' Report

14 HeyebOeve efJeeej - efJeceMe& SJeb efJeMues<eCe 23 Management Discussion & Analysis

31 keeHeexjs meeceeefpeke oeefelJe efjHees& 31 Corporate Social Responsibility Report

52 legueveHe$e 52 Balance Sheet

54 vekeoer HeJeen efJeJejCe 54 Cash Flow Statement

Heer. kes. heveeFke P. K. PATTANAIK Sme. kes. DeieJeeue S.K. AGGARWAL

SANJAY PAWAR Heer. S. peesMeer P.A. JOSHI

Deej. Sce. keoce R.M. KADAM

Sce. kes. eerJeemleJe M. K. SRIVASTAVA

Sme. meer. yeefveke S.S. BANIK pes. kes. eerJeemleJe J. K. SRIVASTAVA

kes. Deej. veeej K.R. NAIR S. kes. hegve A.K. PUNN

DeOe#e kee mebyeesOeve

efhee MesejOeejkeeW Deewj heCeOeejkeeW, Dear Shareholders and Stakeholders,

kes MeerIe ner GYej kej DeeSbies~

peer. heeveeYeve G. Padmanabhan

heyebOe efveosMeke Deewj cegKe keee&heeueke DeefOekeejer kee JeeJe

efhee MesejOeejer Deewj efnleOeejke, Dear Shareholders & Stakeholders,

among Large Banks in IDRBT Banking Technology DIRECTORS RESPONSIBILITY STATEMENT:

HeyebOeve efJeeej-efJeceMe& SJeb efJeMues<eCe

15. Le[& heeea Glheeo : mej hejeceMe& :

meeceeve yeercee - vee@ve-ueeFHe : iees-ieerve henue:

MANAGEMENT DISCUSSION AND ANALYSIS

Star Paramarsh: 19 LEGAL & RIGHT TO INFORMATION ACT :

keejheexjs meeceeefpeke GejoeefelJe Corporate Social Responsibility

keeheexjs Meemeve heCeeueer CORPORATE GOVERNANCE

Shri G. Padmanabhan DeOe#e Banking efJeefveeceve, SveSmeF&&DeeF&&SF

Shri Melwyn O. Rego Executive Banking 2. SmeermeerDeeF& Heeeveevme efue.

Gvekes keee&keeue GHeeqmLeefle kee

13-04-2016 27-04-2016 13-05-2016 07-06-2016 20-06-2016 28-06-2016 13-07-2016

Gvekes keee&keeue kes oewjeve GHeeqmLeefle kee

Gvekes keee&keeue kes oewjeve GHeefmLeefle kee

yees[& keer uesKee hejer#ee meefceefle : Audit Committee of the Board :

27-04-2016 13-07-2016 31-08-2016 24-11-2016 01-03-2017

Gvekes keee&keeue kes oewjeve GHeefmLeefle kee

Mesej DeblejCe meefceefle Share Transfer Committee

14-06-2016 31-08-2016 14-12-2016 01-03-2017

efveosMekeeW keer veeceebkeve meefceefle Nomination Committee of Directors

keejesyeej meceer#ee meefceefle Business Review Committee

28-04-2016 14-06-2016 30-07-2016 27-09-2016

efveJesMe Devegceesove meefceefle Investment Approval Committee

21-10-2016 26-10-2016 05-11-2016 23-11-2016 06-12-2016 10-02-2017

DeeF&.er. keee&veerefle meefceefle IT Strategy Committee

14-06-2016 27-09-2016 13-12-2016 02-03-2017

efveosMekeeW keer heoesVeefle meefceefle Directors Promotion Committee

Deece meYee keer yewkeW : General Body Meetings

9 06.01.2017 eerceleer Jesveer Leehej 9 06.01.2017 Smt. Veni Thapar

mebeej kes meeOeve : Means of Communication :

BANKINDIA EQ National Stock Exchange of India BANKINDIA EQ

5 10.55% DeeF&heer[erDeeF& yeeB[ - e=bKeuee I 10.55% IPDI Bonds-Series I 400.00 INE084A09126

6 10.45% DeeF&heer[erDeeF& yeeB[ - e=bKeuee II 10.45% IPDI Bonds-Series II 100.00 INE084A09134

8 8.90% DeeF&heer[erDeeF& yeeB[ - e=bKeuee IV 8.90% IPDI Bonds-Series IV 400.00 INE084A09167

9 9.00% DeeF&heer[erDeeF& yeeB[ - e=bKeuee V 9.00% IPDI Bonds-Series V 325.00 INE084A09191

10 9.05% DeeF&heer[erDeeF& yeeB[ - e=bKeuee VI 9.05% IPDI Bonds-Series VI 300.00 INE084A09225

16 9.80% efej II e=bKeuee X 9.80% Tier II Series X 1000.00 INE084A08037

17 9.80% efej II e=bKeuee XI 9.80% Tier II Series XI 500.00 INE084A08045

kegue TOTAL 17,180.00

$eCe esCeer efveOee&jCe (esef[ jseEie) Credit Ratings

SpeWmeer oer ieF& jseEie Rating