chek deifu;ksa ds foùkh; fooj.k

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1 M:\CA_2015\IPCC\PM\Advance Accounting\Chp-5\Ist\ \Sunny M:\CA_2015\IPCC\PM\Advance Accounting\Ad. Accounting paper-5\chp-5\iind\ \sunny M:\CA_2015\IPCC\PM\Advance Accounting\Ad. Accounting paper-5\chp-5\iiird\ \lekhraj 5 chek deifu;ksa ds foùkh; fooj.k [FINANCIAL STATEMENTS OF INSURANCE COMPANIES] nkos (Claims) izhfe;e vfèkns; (Premium) okf"kzd chek [Annuity (LIC)] (thou fuxe) cksul-vfèkykhk (Bonus) ewy vo/kkj.kk, (BASIC CONCEPTS) ;g og jkf'k gsa ftldk Hkqxrku chek deiuh dks chek èkkjd dks rc nsuk gksrk gs] tc chek vofèk [kre gks tkrh gs ;k tc dksbz nq?kzvuk chek èkkjd ds lkfk gksrh gsa nkok = lwfpr nkok jkf'k + laos{k.k Qhl + fpfdrlk [kpsz og nkos tks chek djokrs le; feysaa ;g og jkf'k gs tks chek deiuh ysrh gs vksj blds cnys esa og gkfu dh flfkfr esa mldh {kfr iwfrz djrh gsa ;g iquchzek ds le; ns; vfèkns; de djds gksrh gsa ;g og jkf'k gs tks chek èkkjd dks thoui;zur nh tkrh gsa ;g jkf'k ml ds }kjk,deq'r jde dk Hkqxrku gs tks mlus chek [kjhnrs le; tek djok;h FkhA thou chek fuxe (LIC) dk ykhk mlds va'k èkkjdksa vksj chek èkkjdksa esa ck Vk tkrk gsa chek èkkjd thou chek fuxe ds ykhk dk 95% vfèkykhk izkir djrs gsaa ;g vfèkykhk fueu :i esa gksrk gs % udn vfèkykhk rc fn;k tkrk gs tc og udn esa?kksf"kr fd;k tkrk gsa la'kksèkukred vfèkykhk ;g ikwfylh ds ifjido gksus ij chek dk ewy; jkf'k esa feyk fn;k tkrk gs ;g udn ugha fn;k tkrk gsa vfèkns; esa deh djds vfèkykhk ;g udn esa u nsdj Hkfo"; ds vfèkns; esa ls de djds fn;k tkrk gsa

2 chek deifu;ksa ds foùkh; fooj.k 5.2 iquchzek (Reinsurance) iquchzek deh'ku tkrh ij nh gs (Commission on Reinsurance Accepted) iquchzek deh'ku tkrh ij NksM+h gs (Commission on Reinsurance Ceded) lgchek (Coinsurance) vlekir tksf[ke ds fy, lap; (Reserve unexpired Risk) foùkh; (Financial Statements) for fooj.k vurfje vfèkykhk ;g vfèkykhk og dgk tkrk gs tks ikwfylh dh ifjidork ij fn;k tkrk gs ; fi ml o"kz dk vfèkykhk vhkh?kksf"kr ugha gqvk gsa ;fn dksbz chekdrkz lkjs tksf[ke dks ugha lguk pkgrk gs rks og Lo;a dk iquchzek djok ysrk gsa blls dqn tksf[ke nwljs chekdrkz dk gks tkrk gsa iquchzek djus okyk vdlj iquchzek djokus okys dks vius O;kikj dks NksM+us ds fy, dqn deh'ku nsrk gsa ;g deiuh ds [kpz esa Mkyk tkrk gsa iquchzek ij vdlj deh'ku feyrh gsa og O;kikj nsus ds vuqcuèk ds vuq:i esa gksrh gs vksj ;g vk; [kkrs esa Mkyh tkrh gsa tc fdlh chek deiuh dks cgqr cm+s tksf[ke dk chek feyrk gs rks og fdlh vu; chek deiuh dks ml tksf[ke ds dqn va'k dk mùkjnkf;ro lksai nsrh gs vksj vius tksf[ke dks dqn de dj ysrh gs vksj nksuksa deifu;k feydj ml tksf[ke dks mbkrh gsaa tks deiuh chek ikwfylh tkjh djrh gs og yhmj dgykrh gs vksj og nwljh ds izfrfufèk ds :i esa muds fy, dke djrh gsa leqæh O;kikj ds fy, = 100% 'kq) izhfe;e vk; dk vu; ds fy, = 40% 'kq) izhfe;e vk; dk (Income tax authorities allow even a provision of 50% of net premium income from other sources) thou chek O;kikj (Life Insurance Business) tks deiuh thou chek dk O;kikj djrh gs mls fueu foùkh; fooj.k tkjh djus gksrs gsaa ;g fooj.k chek fu;eu vksj lafoèkku vfèkdj.k fu;ekoyh] 2002 esa fn;s x;s gsaa QkeZ A-BS flfkfr fooj.k QkeZ A-RA&vk; [kkrk (ikwfylh èkkjdksa dk [kkrk) QkeZ A-PL&ykHk-gkfu [kkrka jksdm+ izokg ds fy, dksbz QkeZ ugha fn;k x;k gsa

3 5.3 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k lkeku; chek O;kikj (General Insurance Business) vkbz- vkj- Mh-,- (IRDA) fu;ekoyh] 2002 vk; chek O;kikj djus okyh deifu;ksa dks fueu Qkeks± dks fofhké foùkh; fooj.kksa ds fy, djuk gksrk gs flfkfr fooj.k QkeZ B-BS vk; [kkrk (ikwfylh èkkjdksa dk [kkrk QkeZ B-RA ykhk-gkfu [kkrk QkeZ B-PLA jksdm+ izokg ds fy, dksbz izk:i ugha fn;k x;ka iz'u (Question) 1 chek O;olk; ds fueu fl)kurksa rfkk 'kcn dks la{ksi esa le>kb,a (i) {kfriwfrz dk fl)kur( (ii) chek ;ksx; fgr( (iii) ln~hkkouk dk fl)kur( (iv) egkfoifùk ij gkfua (i) {kfriwfrz dk fl)kur (Principle of Indemnity) chek {kfriwfrz dk,d vuqcu/k gsa chek djus okyh deiuh ¼cheknkrk½ dks {kfriwfrzdrkz rfkk chfer O;fDr ¼cheknkj½ dks {kfriwfrz djkus okyk dgk tkrk gsa {kfriwfrz ds vuqcu/k esa] ftldks gkfu gksrh gs] mldh iwfrz mldks gqbz oklrfod gkfu dh lhek rd dh tkrh gsa dksbz Hkh viuh tksf[ke dk chek djkus ls ykhk ugha cuk ldrka (ii) chek ;ksx; fgr (Insurable Interest) lhkh rfkk fofo/k] chek ds vuqcu/k esa 'kkfey ugha gks ldrsa mnkgj.k ds fy, A, B tks fd,d vtuch gs] ds thou dk chek ugha djk ldrka ysfdu ;fn B mldh iruh vfkok mlds nsunkj vfkok O;kikj izcu/kd gs rc A dk chek ;ksx; fgr gs vfkkzr~ fufgr LokFkZ rfkk blfy, og B ds thou dk chek djk ldrk gsa lhkh izdkj ds chek&i=ksa ds fy, chek ;ksx; fgr gksuk vko';d gsa,sls fgr ds vuqiflfkr gksus dh n'kk esa] vuqcu/k,d ckth dk vuqcu/k gksxka (iii) ln~hkkouk dk fl)kur (Principle of UBERRIMAE FIDE) lkeku; vuqcu/k dkuwu ds vurxzr vuqcu/k dh fo"k;&lkexzh ds lecu/k esa iw.kz lr; crkuk vko';d ugha gksrka udkjkred mùkjnkf;roksa dks crkuk dqn ugha gs] ysfdu lr; gsa chek ds vuqcu/k esa],d xfhkzr 'krz ;g gksrh gs fd lhkh i{kdkj fo"k; lkexzh ds lecu/k esa vko';d rf;ksa dks izdv djsaxs tks og tkurs gsaa lhkh chek ds vuqcu/k ln~hkkouk ds fl)kur ij vk/kkfjr gksrs gsaa D;ksafd cheknkrk }kjk tksf[ke dk fu/kkzj.k rfkk izhfe;e dk fu/kkzj.k izlrko i= esa egroiw.kz rf;ksa dks izdv djus ds vk/kkj ij gksrk gsa (iv) egkfoifùk gkfu (Catastrophic Loss),d gkfu ¼vFkok lecfu/kr gkfu½ tks fd lgus ;ksx; ugha gs vfkkzr~ blds dkj.k cgqr izhkko gksrk gs tsls,d ifjokj] laxbu vfkok chek nkrk dk fnokfy;k gksuka

4 chek deifu;ksa ds foùkh; fooj.k 5.4 iz'u (Question) 2 (i) vlekir tksf[ke lap; ij y?kq fvii.kh fyf[k;sa (ii) iquchzek ij y?kq fvii.kh fyf[k;sa (i) yxhkx lhkh chek ikwfyfl;ksa dk uohdj.k,d o"kz ds mijkur gksrk gs ij dqn ikwfyfl;k de le; ds fy, tkjh dh tkrh gsaa dqn chekdrkz viuk o"kz vur,d fuf'pr frffk dks djrs gsaa bl izdkj lkjs tksf[ke ml frffk dks lekkir ugha gksrs vksj 'ks"k jg tkrs gsa vksj og tksf[ke vkxkeh o"kz esa tkjh jgrs gsaa D;ksafd vkus okys o"kz esa finys o"kz ds tksf[ke cus jgrs gsa blfy, deifu;k vius [kkrksa esa finys o"kz ds 'ks"k tksf[keksa dk myys[k djrh gsa vksj muls fuivus dk izkoèkku djrh gsaa lkeku;r% vkx ls tksf[ke ds fy, 50% dk izkoèkku djrh gsaa 100% dk izkoèkku leqæh chek ds fy, djrh gsaa ;g 'ks"k tksf[ke lap; dk vkèkkj deiuh }kjk finys o"kz esa dek;s x;s izhfe;e dh 'kq) vk; ds le{k gksrk gsa (ii) ;fn dksbz chekdrkz iwjk tksf[ke ugha mbkuk pkgrk gs rks og ml chek ds tksf[ke dk dqn Hkkx fdlh nwljh chekdrkz dks ns nsrk gs vksj bls iquchzek dgk tkrk gsa iquchzek esa igyh chek deiuh vius fglls dk O;kikj iquchzek djus okyh deiuh dks ns nsrh gsa bl iquchzek ysu-nsu dh izfø;k dks NksM+us okyh deiuh vksj ysus okyh deiuh ds chp le>ksrk dgk tkrk gs tks viuk NksM+ jgh gs vksj og deiuh tks mls NksM+s gq, O;kikj dks Lohdkj dj jgh gsa NksM+us okyh deiuh us dqn fgllk NksM+k gs ftls ysus okyh deiuh us dqn fgllk fy;k gs tks fd muds chp gq, vuqcuèk ds vuq:i gs vksj iquchzek djus okyh us,d fuf'pr ek=k esa tksf[ke vius ij ysus dk fu.kz; fy;k gsa O;kikj dk fgllk NksM+us okyh deiuh og oklrfod deiuh gs ftlus vius Hkkx dk O;kikj NksM+k gs vksj og deiuh ftlus og O;kikj dk fgllk tksf[ke ds :i esa vius Åij fy;k gs og iquchzekdrkz deiuh gsa ;gk ;g tkuuk vko';d gs] fd izfke oklrfod chek djus okyh deiuh dk iquchzek djus okyh deiuh ds Åij fdlh izdkj dk gd ugha gs vksj {kfr dh flfkfr chekèkkjd ds tksf[ke ls gqbz {kfr dh HkjikbZ dh og mùkjnk;h gs vksj mls {kfr dk iwjk Hkqxrku ogh djsxh ; fi og iquchzek ds ml va'k dk nkok iquchzek djus okyh deiuh dks is'k dj mldk Hkqxrku ys ldrh gsa iquchzek nks izdkj ds gksrs gsa tks fd nks izdkj ds vuqcuèkksa ds vuq:i gksrs gsaa igyk gs lqfoèkk vuqlkj vko';drk gksus ij iquchzek djokuk ftlesa nksuksa deifu;k ] chek djokus okyh vksj chek djus okyh deiuh vkil esa fopkj-foe'kz djds iquchzes dh 'krz r; dj ysrs gsaa ;g vuqcuèk dsoy fdlh,d fo'ks"k ches ij gh ykxw gksrh gs vksj nksuksa ds ikl leku fodyi jgrs gsa fd og chek djok;s ;k u djok;s ;k nwljh deiuh chek djs ;k u djsa nwljk gs vuqcfuèkr iquchzek vuqcuèk ftlesa,d fo'ks"k le>ksrk fd;k tkrk gs ftlesa iquchzek djokus dh vksj djus dk le; iwoz fuf'pr gksrk gsa vksj chek dk;z mlh vuq:i esa gksrk gsa

5 5.5 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k iz'u (Question) 3 chek deifu;ksa ds ifjos'k esa ^^izhfe;e ls vk;**] ^^nkoksa ij [kpz** rfkk ^^deh'ku [kpz** dks dsls fu/kkzfjr fd;k tkrk gs\ izhfe;e vk; (Premium Income) chek ysus ds fy, fd;k x;k Hkqxrku izhfe;e dgykrk gsa izhfe;e jkf'k;ksa ls izkir vk; dks vk; [kkrs esa tek fd;k tkrk gs vksj mldk fuèkkzj.k fueu :i ls fd;k tkrk gs % PREMIUM EARNED [NET] Particulars Current Year ( 000) Previous Year ( 000) Premium from direct business written Add : Premium on reinsurance accepted Less : Premium on reinsurance ceded Net Premium Adjustment for change in reserve for unexpired risks Total Premium Earned (Net) = = Note: Reinsurance premiums whether on business ceded or accepted are to be brought into account, before deducting commission, under the head of reinsurance premiums. Claims expenses : A claim occurs when a policy falls due for payment. In the case of a life insurance business, it will arise either on death or maturity of policy that is, on the expiry of the specified term of years. In the case of general insurance business, a claim arises only when the loss occurs or the liability arises. The amount of claim to be charged to revenue account may be worked out as under : 'kq) izhfe;e vk; fooj.k pkyw o"kz finyk o"kz ( 000) nkoksa dk Hkqxrku lhèkk tksm+k % iquchzek dh lgefr?kvk;k % iquchzek tks NksM+k x;k 'kq) nkoksa dk Hkqxrku fd;k ( 000)

6 tksm+k % cdk;k nkos o"kz vur ij?kvk;k % cdk;k nkos o"kz vkjehk ij chek deifu;ksa ds foùkh; fooj.k 5.6 dqy nkos tks nsus im+s = = fviif.k;k (Notes) (a) nkos Hkqxrku ij ys[ku ugha fd;k (IBNR), nkos Hkqxrku ij iw.kzr;k ys[ku ugha gqvk (IBNER),sls nkoksa dks cdk;k nkoksa dh jkf'k esa tek fd;k tkuk pkfg,a (b) nkoksa esa fo'ks"k nkoksa dks fuivkus dk [kpz rks fn;k gksrk gs] fdurq izcuèku }kjk fd;s x;s [kpz dk myys[k ugha gksrka (c) losz;j dh Qhl] osèkkfud [kpz rfkk vu; [kpz Hkh nkos dh dher dk Hkkx gksrs gsaa (d) nkoksa ds ewy; dk 'kksèku djuk pkfg,a ;fn,slk fo'okl gs fd {kfrxzlr olrqvksa dks cspdj dqn jde mxkgh tk ldrh gs rks,slk vo'; djuk pkfg,a deh'ku [kpz (Commission Expenses) chek fu;ked,oa lafoèkku izkfèkdj.k vfèkfu;e] 1999 ikwfyfl;ksa ij vfhkdrkzvksa dks ns; deh'ku dk fuèkkzj.k djrk gs deh'ku [kpz vk; [kkrs esa ls dkvs tkrs gsa vksj mldk fuèkkzj.k fueu :i esa gksrk gs % deh'ku fooj.k pkyw o"kz finys o"kz ( 000) ( 000) deh'ku nh xbz lhèkk tksm+k % iquchzek tks Lohdkj fd;k?kvk;k % NksM+s x, iquchzek ij deh'ku 'kq) deh'ku = = fvii.kh (Note) ykhk ;k deh'ku dh iquchzek LohÑr rfkk iquchzek tks NksM+k x;k gsa ;s feyk dj fn[kkuk pkfg,a iz'u (Question) 4 uhps fn;s x;s vk dm+s,d vkx chek fohkkx lkeku; chek deiuh ds [kkrksa esa ls fy, x;s gsaa bu vk dm+ksa ds vkèkkj ij nkoksa dh jkf'k fn[kk,aa tslh og vk; [kkrk o"kz vur 31 ekpz] 2013 esa fn[ksxh % lhèkk O;kikj iquchzek o"kz esa fd;s x;s nkoksa dk Hkqxrku 46,70,000 7,00,000 ns; nkos 1 vizsy, ,63,000 87, ekpz, ,12,000 53,000

7 5.7 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k nkos izkir gq, 2,30,000 izkir ;ksx; nkos 1 vizsy, , ekpz, ,13,000 izcuèku dk [kpz 2,30,000 ( 35,000 losz;j dh Qhl vksj 45,000 osèkkfud [kpz nkoksa dks fuivkus dh blesa lfeefyr gsa) lkeku; chek deiuh (nkoksa dks laf{kir :i esa fn[kk;k x;k 'kq)½ 'kq) nkos ftudk Hkqxrku fd;k x;k lhèks O;kikj ij Hkqxrku fd;k nkok (46,70, , ,000) 47,50,000 tksm+k % iquchzek 7,00,000 tksm+k % tek cdk;k ,000?kVk;k % cdk;k (87,000) 6,66,000 54,16,000?kVk;k % nkos tks iquchzek ls izkir gq, 2,30,000 tksm+k % cdk;k ,13,000?kVk;k % cdk;k (65,000) (2,78,000) 51,38,000 tksm+k % cdk;k lhèks nkos o"kz vur ij 8,12,000 59,50,000?kVk;k % o"kz ds izkjehk esa cdk;k nkos (7,63,000) 'kq) nkos tks Hkqxrk;s x;s 51,87,000 iz'u (Question) 5 fueu cdk;k tks ijqsdv tujy chek deiuh fyfevsm ds ys[kk iqlrdksa ls fy, x;s gsaa tsls fd og dks Fks] vkèkkj ij rs;kj dhft, vk; [kkrk vkx vksj leqæh O;kikj ds fy, o"kz vur rfkk mlh le; ds fy, ykhk-gkfu [kkrk % funs'kdksa dh Qhl 80,000 C;kt izkir gqvk 19,000 va'k ykhk izkir gqvk 1,00,000 LFkk;h leifùk;k ( ) 90,000 dj ds fy, izkoèkku ( dks) 85,000 vk; dj tks o"kz esa fn;k 60,000

8 chek deifu;ksa ds foùkh; fooj.k 5.8 vkx chek esjhu chek dks ns; nkos 28,000 7,000 nkos tks Hkqxrk;s x;s 1,00,000 80,000 vlekir tksf[ke ds fy, lap; dks 2,00,000 1,40,000 izhfe;e izkir gq, 4,50,000 3,30,000 vfhkdrkz deh'ku 40,000 20,000 izcuèku dk [kpz 60,000 45,000 iquchzek izhfe;e (Dr.) 25,000 15,000 fueu vfrfjdr fcunqvksa dks lakku esa ysosa % (a) flfkj leifùk;ksa ij 10% izfro"kz ds gzkl dk izkoèkku djsaa (b) fuos'k ij tek C;kt 10,000 gsa (c) dks lekir o"kz ds fy, 1,24,138 dk izkoèkku djsaa (d) (e) (f) (g) dh vkx chek cdk;k nkos 10,000 vksj esjhu chek cdk;k nkos 15,000 FksA Premium outstanding on were Fire Insurance 30,000; Marine Insurance 20,000. vlekir tksf[ke lap; dks 50% vkx ds fy, vksj 100% esjhu ds fy, 'kq) izhfe;e ds :i esa cuk dj j[ksaa dks izcuèku [kpz 10,000 vkx chek ds fy, vksj 5,000 esjhu chek ds fy, ns; FkkA QkeZ B-RA (IRDA }kjk fuèkkzfjr) ijqsdv tujy bu';ksjsul da- fy- vk; [kkrk o"kz vur 31 ekpz] 2013 vkx rfkk esjhu chek O;kikj vuqpnsn vkx pkyw o"kz esjhu pkyw o"kz izhfe;e dek;s ('kq)) 1 4,27,500 1,40,000 C;kt] va'kykhk fdjk;k dqy nksgjs vk; dj dh okilh eksvj dkj dh fcøh ls ykhk dqy tksm+ (A) 4,27,500 1,40,000

9 5.9 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k nkoksa dk Hkqxrku ('kq)) 2 82,000 88,000 deh'ku 3 40,000 20,000 chek O;kikj lecuèkh dk;zdkjh [kpz 4 70,000 50,000 [kjkc [kpz Hkkjrh; o fons'kh dj dqy tksm+ (B) 1,92,000 1,58,000 esjhu chek O;kikj ls ykhk ( A B) 2,35,500 (18,000) vuqpnsn tks vk; [kkrs ds Hkkx gsa (Schedules forming part of Revenue Account) vuqpnsn 1 dek;s x;s izeks'ku ('kq)) vkx pkyw o"kz esjhu pkyw o"kz lhèks O;kikj ls izhfe;e 4,80,000 3,50,000?kVk;k % iquchzek ij NksMs+ x;s izhfe;e 25,000 15,000 dqy izhfe;e dek;s 4,55,000 3,35,000?kVk;k % vlekir tksf[ke ds izkoèkku esa cnyko (27,500) (1,95,000) 4,27,500 1,40,000 vuqpnsn 2 nkos Hkqxrk;s ('kq)) 82,000 88,000 vuqpnsn 4 dk;zdkjh [kpz chek O;kikj izcuèku dk [kpz 70,000 50,000 dk;zdkjh ykhk@¼gkfu½ QkeZ B-PL ijqsdv tujy bu';ksjsul da- fy- ykhk-gkfu [kkrk o"kz LVkWd 31 ekpz] 2013 fooj.k vuqpnsn pkyw o"kz finyk o"kz (v) vkx chek 2,35,500 (c) esjhu chek (18,000) (l) fofoèk chek

10 fuos'kksa ls vk; C;kt] va'kykhk,oa fdjk;k dqy vu; vk; (Li"V djsa) chek deifu;ksa ds foùkh; fooj.k ,29,000 dqy tksm+ (A) 3,46,500 izkoèkku (dj ls vu;) gzkl 9,000 vu; [kpz funs'kdksa dh Qhl 80,000 dqy tksm+ (B) 89,000 dj iwoz ykhk 2,57,500 dj dk izkoèkku 99,138 dj ds mijkur ykhk 1,58,362 dk;zdkjh fviif.k;k (Working Notes) : vkx esjhu 1. ikwfyfl;ksa ij nkos?kvk iquchzek nkos tks o"kz Hkj esa Hkqxrk, x;s 1,00,000 80,000 tksm+k % cdk;k nkos 31 ekpz] ,000 15,000 1,10,000 95,000?kVk;k % cdk;k nkos 1 vizsy] ,000 7,000 82,000 88, izcuèku ds [kpz [kpz Hkqxrk;s x;s o"kz Hkj esa 60,000 45,000 tksm+k % tek cdk;k [kpz 31 ekpz] ,000 5,000 70,000 50, izhfe;e?kvk iquchzek o"kz esa izkir izhfe;e 4,50,000 3,30,000 tksm+k % tek cdk;k izhfe;e 31 ekpz] ,000 20,000 4,80,000 3,50,000?kVk;k % iquchzek izhfe;e 25,000 15,000 4,55,000 3,35, vlekir tksf[ke lap; gs 50% 'kq) izhfe;e vkx chek ds fy, o 100% 'kq) izhfe;e esjhu chek ds fy,a Interest and dividend in case can't be bifurated between fire and marina thus taken to profit and loss account.

11 5.11 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k 5. dj izkoèkku [kkrk csad [kkrk cdk;k b/d 85,000 (dj dk Hkqxrku ykhk-gkfu fd;k) 60,000 [kkrk 99, cdk;k c/d 1,24,138 1,84,138 1,84,138 iz'u (Question) 6 uhps nh x;h tkudkfj;ksa esa tks 31 ekpz] 2013 dh gsa vk; [kkrk rs;kj djsaa ;g tkudkjh lkxj chek deiuh dh gs] tks esjhu bu';ksjsul dk O;kikj djrh gs % lhèkk O;kikj iquchzek fooj.k 1. izhfe;e izkir gqvk 24,00,000 3,60,000 tks izkir gksuk gs 1 vizsy] ,20,000 21, ekpz] ,80,000 28,000 izhfe;e tks fn;s 2,40,000 tks ns; gs 1 vizsy] , ekpz] , nkos % tks ns fn;s x;s gsa 16,50,000 1,25,000 izkir gksus gas 1 vizsy] ,000 13, ekpz] ,75,000 22,000 izkir gq, 1,00,000 izkir gksus gsa 1 vizsy] , ekpz] , deh'ku % ches tks Lohdkj fd;s 1,50,000 11,000 ches tks NksM+s 14,000 vu; [kpz rfkk vk; (Other Expenses and Income) : osru 2,60,000 fdjk;k] HkkM+s vksj dj 18,000, eqæ.k,oa LVs'kujh 23,000, C;kt] va'kykhk rfkk fdjk;k feyk 1,15,000, lzksr ij vk;dj dkvk 24,500, osèkkfud [kpz ( 20,000, nkos fuivkus gsrq lfeefyr) 60,000, Mwcr dtz 5,000, nksgjs vk;dj dh okilh 12,000, eksvj dkj fd fcøh ij ykhk 5,000, dks"k dk cdk;k 1 vizsy] 2012 dks 26,50,000 Fkk ftlesa 3,25000, dk lap; lfeefyr Fkk vfrfjdr lap; dks 'kq) izhfe;e dk 5% j[kuk gksxka () ()

12 chek deifu;ksa ds foùkh; fooj.k 5.12 bu';ksjsul vfèkfu;e] 1938 ( dk) }kjk bl vfèkfu;e dh èkkjk 144A ds vurxzr iznùk lfø;ksa dks mi;ksx djrs gq, chek fu;eu,oa laoèkzu izkfèkdj.k chek lykgdkj desvh ls fopkj-foe'kz djds u;s chek deifu;ksa ds }kjk tkjh fd;s tkus okys foùkh; fooj.kksa ds fy, dqn u;s QkeZ fuèkkzfjr fd;s gsa ftls foùkh; fooj.k rfkk ys[kk ijh{kd dh fjiksvz chek deiuh fu;eu] 2000 esa j[kk x;k gsa blfy, vk; [kkrk fueu :i esa cuk;k tk ldrk gsa QkeZ B-RA (IRDA }kjk fuèkkzfjr) vk; [kkrk o"kz vur 31 ekpz] 2013 leqæh chek O;kikj vuqpnsn pkyw o"kz finyk o"kz izhfe;e dek;s ('kq)) 1 25,21,750 Profit/(Loss) on sale/redemption of investments Other (to be specified) C;kt] va'kykhk fdjk;s dqy ¼'kq) + lzksr ij vk;dj½ 1,40,000 dqy tksm+ (A) 26,61,750 nkos Hkqxrk;s ('kq)) 2 17,81,000 deh'ku 3 1,47,000 chek O;kikj lecfuèkr dk;zdkjh O;; 4 3,41,000 dqy tksm+ (B) 22,69,000 leqæh chek O;kikj ls ykhk ( A B) 3,92,750 vuqpnsn tks vk; [kkrs dk Hkkx gsa (Schedules forming part of Revenue Account) pkyw o"kz finyk o"kz vuqpnsn 1 izhfe;e dek;s ('kq)) lhèks O;kikj ls izkir izhfe;e 28,27,000?kVk;k % iquchzek ij NksM+k izhfe;e 2,62,000 dqy izhfe;e dek;s ('kq)) 25,65,000 vlekir tksf[ke izkoèkku esa cnyko ( 26,93,250 26,50,000) (43,250) 'kq) izhfe;e dek;k 25,21,750 vuqpnsn 2 nkos Hkqxrk;s ('kq)) 17,81,000

13 5.13 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k vuqpnsn 3 nh x;h deh'ku lhèkk O;kikj 1,50,000 tksm+k % iquchzek fd;k 11,000?kVk;k % iquchzek NksM+k (14,000) 1,47,000 vuqpnsn 4 dk;zdkjh [kpz chek O;kikj ls lecfuèkr dezpkjh osru vksj dy;k.k ykhk 2,60,000 fdjk;k HkkM+k vksj dj 18,000 eqæ.k,oa LVs'kujh 23,000 osèkkfud vksj O;kolkf;d vfèkhkkj 40,000 dk;zdkjh fviif.k;k (Working Notes) 3,41, dqy izhfe;e vk; lhèkk iquchzek izkir gqvk 24,00,000 3,60,000 tksm+k % izkir gksus okys 31ekpZ] ,80,000 28,000 25,80,000 3,88,000?kVk;k % izkir gksus okys 1 vizsy] 2012 (1,20,000) (21,000) dqy izhfe;e vk; 24,60, ,67,000 = 28,27,000 24,60,000 3,67, iquchzek ij izhfe;e O;; o"kz ds nksjku izhfe;e vnk fd, 2,40,000 tksm+k % 31 ekpz] 2013 dks ns; 42,000 2,82,000?kVk;k % 1 vizsy] 2012 dks ns; (20,000) 2,62,000 3 nkos Hkqxrk;s lhèks O;kikj ij 16,50,000 iquchzek ij 1,25,000 osèkkfud [kpz 20,000 17,95,000

14 chek deifu;ksa ds foùkh; fooj.k 5.14?kVk;k % iquchzek ij izkir nkos (1,00,000) 16,95,000 4 vlekir nkos 31 ekpz] 2013 lhèks 1,75,000 iquchzek 22,000 1,97,000?kVk;k % iquchzek djus okys ls fy;s tkus okys 31 ekpz] 2013 (12,000) 1,85,000 5 vlekir nkos 1 vizsy] 2012 dks lhèks 95,000 iquchzek 13,000 1,08,000?kVk;k % iquchzek djus okys ls feyus okys 1 vizsy] 2012 (9,000) 6 o"kz ds nksjku izcuèku ds [kpz Net Claims Paid + Closing outstanding opening claims 99,000 outstanding = 16,95, ,85,000 99,000 = 17,81,000 osru 2,60,000 fdjk;s] HkkM+s] vksj dj 18,000 eqæ.k,oa ys[ku lkexzh 23,000 osèkkfud [kpz 40,000 iz'u (Question) 7 3,41,000 X Qk;j bu';ksjsul deiuh fyfevsm us viuk O;kikj dks vkjehk fd;k blus o"kz vur ds fy, fueu tkudkjh iznku dh gs % izhfe;e izkir gq, 15,00,000 iquchzek izhfe;e tks fn, 1,00,000 nkos Hkqxrk;s 7,00,000 izcuèku ds [kpz 3,00,000 nh x;h deh'ku 50,000

15 5.15 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k dks ns; cdk;k nkos 1,00,000 vlekir tksf[ke ds fy, lap; 40% dk o"kz vur dk vk; [kkrk cukvksa QkeZ B-RA (IRDA }kjk fuèkkzfjr) chekdrkz dk uke X Qk;j bu';ksjsul deiuh fyfevsm IRDA ls iathdj.k dh frffk,oa iathdj.k la[;k vk; [kkrk o"kz vur 31 ekpz] 2013 vuqpnsn fooj.k pkyw o"kz o"kz vur 31 ekpz] izhfe;e dek;s ('kq)) 1 8,40,000 dqy tksm (A) 8,40, nkos Hkqxrku ('kq)) 2 8,00, deh'ku 3 50, dk;zdkjh [kpz 4 3,00,000 dqy tksm+ (B) 11,50,000 dk;zdkjh ykhk@gkfu vkx chek O;kikj ls = [C=(A B)] (3,10,000) vuqpnsn (Schedule 1) izhfe;e dek;s ('kq)) [Premiums earned (Net)] izkir gq;s izhfe;e 15,00,000?kVk;k % iquchzek ij fn;s izhfe;e (1,00,000) 14,00,000?kVk;k % vlekir tksf[ke ds fy, vko';d lap; 'kq) izhfe;e ds 40% dh 5,60,000 nj ls 'kq) izhfe;e cuk, 8,40,000 vuqpnsn (Schedule 2) nkos (Claim) Hkqxrk;s x;s nkos 7,00,000 tksm+k % cdk;k nkos ,00,000 8,00,000

16 chek deifu;ksa ds foùkh; fooj.k 5.16 vuqpnsn (Schedule 3) deh'ku deh'ku o"kz ds nksjku Hkqxrku fd, 50,000 o"kz dk ;ksx 50,000 vuqpnsn (Schedule 4) dk;zdkjh [kpz (Operating Expenses) izcuèku O;; 3,00,000 iz'u (Question) 8 uhps fn;s x;s fooj.k ls vkx chek vk; [kkrk IRDA fu;eu ds vuqlkj o"kz vur 31 ekpz] 2013 ds fy, cukb, % nkos Hkqxrk;s 4,90,000 nkoksa ls lecfuèkr osèkkfud O;; 10,000 izhfe;e tks izkir gq, 13,00,000 iquchzek izhfe;e tks fn, 1,00,000 deh'ku 3,00,000 izcuèku ij O;; 2,00,000 vlekir tksf[keksa ds fy, izkoèkku rd 5,50,000 vns; nkos 1 vizsy] ,000 vns; nkos 31 ekpz] ,000 QkeZ B-RA chekdrkz dk uke % iathdj.k la[;k,oa iathdj.k fnukad IRDA ds lkfk vkx chek vk; [kkrk o"kz vur 31 ekpz] 2013 fooj.k vuqpnsn jkf'k () (1) izhfe;e dek;s 1 11,50,000 (2) vu; vk;

17 5.17 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k (3) C;kt] va'kykhk o fdjk;s dqy tksm+ (A) 11,50,000 (4) nkos Hkqxrk;s 2 5,30,000 (5) deh'ku 3 3,00,000 (6) dk;zdkjh O;; chek O;kikj lecfuèkr 4 2,00,000 dqy tksm+ (B) 10,30,000 dk;zdkjh ykhk (A) (B) 1,20,000 vuqpnsn 1 : izhfe;e cdk;k ('kq)) izhfe;e izkir gq, 13,00,000?kVk;k % iquchzek izhfe;e 1,00,000 'kq) izhfe;e 12,00,000 vlekir tksf[ke ds lap; esa cnyko dk 'kksèku 50,000 vuqpnsn 2 : nkos Hkqxrk;s 11,50,000 nkos Hkqxrk;s osèkkfud O;; lfgr (4,90, ,000) 5,00,000 tksm+k % cdk;k nkos o"kz vur ij 80,000?kVk;k % o"kz vkjehk ij cdk;k nkos (50,000) dqy nkos fuivk;s 5,30,000 vuqpnsn 3 : deh'ku fn;k x;k deh'ku 3,00,000 vuqpnsn 4: dk;zdkjh O;; 3,00,000 izcuèku ds O;; 2,00,000 dk;zdkjh fviif.k;k (Working Notes) : vlekir tksf[ke izkoèkku esa cnyko vlekir tksf[ke lap; 31 ekpz] 2013 = 50% 'kq) izhfe;e 2,00,000 = 50% 12,00,000 (vuqpnsn 1 ds vuqlkj) 6,00,000?kVk;k % vlekir tksf[ke lap; 1 vizsy] ,50,000 vlekir tksf[ke ds izkoèkku esa cnyko 50,000

18 chek deifu;ksa ds foùkh; fooj.k 5.18 iz'u (Question) 9 luykbq tujy bu';ksjsul deiuh us o"kz vur 31 ekpz] 2013 dks fueu tkudkjh izsf"kr dh % fooj.k lhèkk O;kikj iquchzek izkir izhfe;e 65,75,000 9,50,000 izhfe;e fn;s 4,75,000 o"kz Hkj esa nkos fuivk;s 42,50,000 5,00,000 ns; nkos 1 vizsy] ,25,000 87, ekpz] ,18,000 60,000 nkos izkir gq, 3,25,000 nkos tks izkir gksus gs 1 vizsy] , ekpz] ,10,000 izcu/ku ij [kpz 2,30,000 deh'ku % fd;s gq, cheksa ij 1,50,000 11,000 NksM+s gq, cheksa ij 14,000 fueu vfrfjdr tkudkjh Hkh miycèk gsa (1) izcuèku ij [kpz esa 35,000 ljos;j dh Qhl vksj 45,000 osèkkfud O;; Hkh lfeefyr gsa (2) vlekir tksf[ke ij lap; 40% ij cuk;s j[kuk gsa vlekkir tksf[ke ij cdk;k lap; dks 24,50,000 FkkA vkidks rs;kj djuk gs vk; [kkrk o"kz vur 31 ekpz] 2013A QkeZ B-RA (IRDA }kjk fuèkkzfjr) luykbq tujy bu';ksjsul deiuh vk; [kkrk o"kz vur 31 ekpz] 2013 fooj.k vuqpnsn jkf'k () dek;k gqvk izhfe;e ('kq)) 1 66,80,000 C;kt] va'kykhk vksj fdjk, vu; vk; dqy tksm+ (A) 66,80,000 nkos fuivk;s ('kq)) 2 45,26,000

19 5.19 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k deh'ku 3 1,47,000 dk;zdkjh O;; chek O;kikj ls lecfuèkr 4 1,50,000 cqjs dtz - dqy tksm+ (B) 48,23,000 dk;zdkjh ykhk chek O;kikj ls (A-B) 18,57,000 vuqpnsn vk; [kkrs dk Hkkx gs (Schedules forming part of revenue account) vuqpnsn 1 : dek;k izhfe;e ('kq)) fooj.k lhèks O;kikj ls izkir gq, izhfe;e 65,75,000 tksm+k % iquchzek ij feyk izhfe;e 9,50,000?kVk;k % iquchzek ij NksM+k x;k izhfe;e (4,75,000) 'kq) izhfe;e 70,50,000 vlekir tksf[ke lap; esa gq, cnyko dk 'kksèku (W.N.2) (3,70,000) dqy izhfe;e dek;s ('kq)) 66,80,000 vuqpnsn 2 : nkos Hkqxrk;s ('kq)) fooj.k lhèks O;kikj ij nkoksa dk Hkqxrku (W.N.1) 43,30,000 tksm+k % iquchzek fy;k (W.N.1) 4,73,000?kVk;k % iquchzek tksm+k (W.N.1) (3,70,000) 'kq) nkos Hkqxrk;s 44,33,000 tksm+k % cdk;k nkos o"kz vur rd 7,18,000?kVk;k % cdk;k nkos o"kz vkjehk ij (6,25,000) dqy nkos fuivk;s 45,26,000 vuqpnsn 3 : deh'ku fooj.k lhèks O;kikj nh xbz deh'ku 1,50,000 tksm+k % iquchzek ij nh x;h deh'ku 11,000?kVk;k % NksM+ gq, iwoz chek ij deh'ku (14,000) vuqpnsn 4 : dk;zdkjh O;; chek O;kikj lecuèkh fooj.k 1,47,000 izcuèku ij [kpz (2,30,000 35,000 45,000) 1,50,000 1,50,000

20 dk;zdkjh fviif.k;k (Working Notes) : 1. nkos fuivk;s (Claims incurred) fooj.k chek deifu;ksa ds foùkh; fooj.k 5.20 lhèkk O;kikj () iquchzek fy;k () iquchzek NksM+k () fn;k@izkir gqvk 42,50,000 5,00,000 3,25,000 tksm+k % o"kz vur ij cdk;k 60,000 1,10,000 nkos fuivkus lecuèkh [kpz (35,000+45,000) 80,000?kVk;k % o"kz vkjehk ij cdk;k (87,000) (65,000) 43,30,000 4,73,000 3,70,000 Note : Commission & Claims on reinsurance ceded represent income as the business is passed on to the reinsurer. 2. vlekir tksf[ke lap; esa cnyko (Change in reserve for unexpired risk) vkjehk esa lap; 31 ekpz] ,50,000?kVk;k % o"kz vur 31 ekpz] 2013 dks lap; ( 70,50,000 40%) (28,20,000) Additional provision required (3,70,000) iz'u (Question) ekpz] 2013 dh th bu';ksjsul deiuh fyfevsm ds ys[kk [kkrksa esa ;g fooj.k Fkk % fooj.k jkf'k () vlekir tksf[ke lap; 31 ekpz] ,00,000 vfrfjdr lap; vlekir tksf[ke 31 ekpz] ,00,000 izhfe;e 11,20,000 nkos Hkqxrk;s 6,40,000 cdk;k nkos lecfuèkr vuqekfur ns;rk ekpz] 31, ,000 ekpz] 31, ,000 izcuèku ij [kpz (nkoksa ls lecfuèkr osèkkfud O;; 30,000 lfeefyr gs) 2,80,000 C;kt vksj va'kykhk 64,250 mi;qzdr ij vk;dj 6,520 fuos'k dh fcøh ij ykhk 11,000 fn;k x;k deh'ku 1,52,000

21 5.21 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k 31 ekpz] 2013 vlekir tksf[ke lap; ds fy, izkoèkku djs 5,60,000 vksj vfrfjdr lap; ds fy, 75,000 vki dks rs;kj djuk gsa vfxu chek O;kikj dk vk; [kkrk tslk IRDA ds fu;eksa esa fn;k gqvk gsa o"kz vur 31 ekpz] 2013A QkeZ B-RA chekdrkz dk uke th bu';ksjsul deiuh fyfevsm IRDA ds lkfk iathdj.k dh frffk rfkk iathdj.k la[;k vk; [kkrk o"kz vur 31 ekpz] 2013 fooj.k vuqpnsn jkf'k () izhfe;e dek;s ('kq)) 1 10,85,000 fuos'k ds 'kksèku ij ykhk-gkfu 11,000 vu; C;kt] va'k ykhk vksj fdjk, (dqy) 64,250 dqy tksm+ (A) 11,60,250 nkos fuivk;s ('kq)) 2 6,95,000 deh'ku 3 1,52,000 chek lecuèkh dk;zdkjh O;; 4 2,50,000 dqy tksm+ (B) 10,97,000 dk;zdkjh ykhk@gkfu chek O;kikj la- (B) (A) 63,250 vuqpnsn 1 izhfe;e dek;k ('kq)) izkir izhfe;e 11,20,000?kVk;k % vlekir tksf[ke la;u= esa cnyko dk 'kksèku (as per W.N.) (35,000) dqy izhfe;e dek;k 10,85,000 vuqpnsn -2 nkos fuivk;s ('kq)) nkos Hkqxrk;s 6,40,000 tksm+k % nkoksa ls lecfuèkr osèkkfud O;; 30,000 6,70,000

22 chek deifu;ksa ds foùkh; fooj.k 5.22 tksm+k % cdk;k nkos 31 ekpz] ,000 7,60,000?kVk;k % cdk;k nkos 31 ekpz] 2012 (65,000) vuqpnsn-3 deh'ku 6,95,000 deh'ku tks fn;k 1,52,000 vuqpnsn-4 chek O;kikj ls lecfuèkr O;; izcuèku O;; ( 2,80,000 30,000) 2,50,000 dk;zdkjh fviif.k;k (Working Notes) : vlekir tksf[ke lap; esa cnyko dk fuèkkzj.k (Calculation for change in Reserve for Unexpired risk) vlekir tksf[ke lap; 31 ekpz] ,60,000 vfrfjdr lap; 31 ekpz] ,000 6,35,000?kVk;k % vlekir tksf[ke lap; 31 ekpz] ,00,000 vfrfjdr lap; 31 ekpz] ,00,000 (6,00,000) 31 ekpz] 2013 dks vlekir tksf[ke lap; esa glrkurj.k 35,000 fvii.kh (Note) C;kt vksj va'k ykhk dqy ewy; jkf'k ij vk; [kkrs esa fn[kk;s x;s gsaa vk;dj dks vk; [kkrs esa lfeefyr ugha fd;k tkrk gsa D;ksafd chek deifu;ksa ds fy, og ykhk&gkfu [kkrs esa fn[kk;k tkrk gsa iz'u (Question) 11 uhps nh x;h tkudkjh vk;q"eku bu';ksjsul da- fy- }kjk nh x;h gsa vkidks vlekir tksf[ke lap; ls lecfuèkr tuzy izfof"v;k djuh gsaa ;g izfof"v;k LrEHk :i esa ^^vlekir tksf[ke lap;** [kkrk 2013 rs;kj dhft,a ¼v½ blds vlekir tksf[ke lap; esa 40 djksm+ Fks blesa ls 15 djksm+ esjhu chek O;kikj ds fy, vksj 20 djksm+ vkx chek O;kikj vksj 5 djksm+ fofoèk chek O;kikj ds fy, FksA ¼c½ vk;q"eku bu';ksjsul deiuh fy- lap; ds cukrh gssa 100% 'kq) izhfe;e esjhu chek ikwfyfl;ksa ds fy, vksj 50% 'kq) izhfe;e vkx vksj fofoèk cheka ¼l½ O;kikj ds vkèkkj ij o"kz 2013 esa fueu O;kikj fd;k x;k gsa

23 5.23 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k ( djksm+ esa) esjhu vkx fofoèk izhfe;e bdv~bk gqvk (v) tkjh gqbz ikwfyfl;ksa ls (c) nwljh chek deifu;ksa ls mudk tksf[ke ysus ds fy, tks nwljh deifu;ksa dks O;kikj NksM+us ds fy, fn;k gsa ;k ns; gsa frffk vk;q"eku bu';ksjsul deiuh fy- tuzy izfof"v;k fooj.k ( djksm+ esa) Dr. Cr vlekir tksf[ke lap; (vkx) [kkrk Dr vlekir tksf[ke lap; (esjhu) [kkrk Dr vlekir tksf[ke lap; (fofoèk) [kkrk Dr vkx vk; [kkrk esjhu vk; [kkrk fofoèk vk; [kkrk 5.00 (finys o"kz ls vlekir lap; vkxs vk;k) esjhu vk; [kkrk Dr vlekir tksf[ke lap; [kkrk (vlekir tksf[ke 100% izhfe;e ij cuk vur essa 18.3 djksm ) vkx vk; [kkrk Dr vlekir tksf[ke lap; [kkrk (vlekir tksf[ke lap; 50% izhfe;e ij vkèkkfjr 43.7 djksm+] ) fofoèk vk; [kkrk Dr vlekir tksf[ke lap; [kkrk 4.50 (vlekir tksf[ke lap; 50% izhfe;e ij vkèkkfjr 9 djksm )

24 frffk fooj.k esjhu () vk; [kkrk cdk;k iz'u (Question) 12 chek deifu;ksa ds foùkh; fooj.k 5.24 vlkekir tksf[ke vk; [kkrk vkx () fofoèk () frffk cdk;k vk; fooj.k esjhu () vkx () fofoèk () fjyk;cy esjhu bu';ksjsul fyfevsm }kjk o"kz vur 31 ekpz] 2013 dks tkjh tkudkjh ds vuqlkj Kkr djksa (i) (ii) 'kq) izhfe;e dek;s x;s( 'kq) nkos fuivk;s x;sa izhfe;e % () lhèkk O;kikj () iquchzek izkir 88,00,000 7,52,000 izkir ;ksx; ,39,000 36,000 izkir ;ksx; ,77,000 32,000 vnk fd;k x;k 6,09,000 ns; ,000 ns; ,000 nkos % vnk fd;s x;s 69,00,000 5,54,000 ns; ,000 15,000 ns; ,000 12,000 izkir gq, 2,01,000 izkir ;ksx; ,000 izkir ;ksx; ,000

25 5.25 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k (i) (ii) 'kq) izhfe;e dek;k x;k (Net Premium earned) lhèks O;kikj ls izkir izhfe;e 88,00,000 tksm+k % izkir ;ksx; ,77,000?kVk;k % izkir ;ksx; (4,39,000) 87,38,000 tksm+k % iwoz chek ij izhfe;e fy;k 7,52,000 tksm+k % izkir ;ksx; ,000?kVk;k % izkir ;ksx; (36,000) 7,48,000?kVk;k % iquchzek ij izhfe;e NksM+k 6,09,000 tksm+k % ns; ,000?kVk;k % (27,000) 94,86,000 (6,00,000) 'kq) izhfe;e dek;k x;k 88,86,000 'kq) nkos fuivk;s (Net Claims incurred) lhèks O;kikj ij fn;s x;s nkos 69,00,000 tksm+k % iquchzek 5,54,000 tksm+k % ns; ,000?kVk;k % ns; (15,000) 5,51,000 74,51,000?kVk;k % iquchzek ls izkir nkos 2,01,000 tksm+k % ns; ,000?kVk;k % ns; (40,000) (1,99,000) 72,52,000 tksm+k % o"kz vur ij lhèks nkos ns; 95,000 73,47,000?kVk;k % o"kz vkjehk ij ns; nkos (89,000) 'kq) nkos fuivk;s 72,58,000

26 chek deifu;ksa ds foùkh; fooj.k 5.26 iz'u (Question) 13 fueu fooj.k ls 31 ekpz] 2013 dks lekir gq, o"kz ds fy;s bjmk (IRDA) ds vf/kfu;eksa ds vuqlkj tslehu vfxu chek deiuh fy- dk vfxu chek vkxe ¼jsoU;w½ [kkrk rs;kj dhft;s fooj.k jkf'k () nkoksa dk Hkqxrku 5,00,000 nkoksa ls lecfu/kr dkuwuh O;; 10,000 izkir izhfe;e 12,50,000 iquchzek izhfe;e dk Hkqxrku 50,000 deh'ku 3,00,000 izcu/k ds O;; 2,00, dks vlekir tksf[ke ds fy;s izko/kku 5,75, dks vnùk nkos 50, dks vnùk nkos 80,000 vlekir tksf[ke ds fy;s 50% dk izko/kku] iquchzek dks?kvkdja izk:i B - RA cheknkj dk uke tslehu vfxu chek deiuh fyiath;u la[;k rfkk IRDA ds lkfk iath;u dh frffk 31 ekpz] 2013 dks lekir gq, o"kz ds fy;s vkxe [kkrk fooj.k vuqpnsn jkf'k () (1) vftzr izhfe;e 1 11,75,000 (2) vu; vk; (3) C;kt] ykhkka'k rfkk fdjk;k ;ksx (A) 11,75,000 (4) nkos gq, ¼mBk;s½ 2 5,40,000 (5) deh'ku 3 3,00,000 (6) chek O;olk; ls lecfu/kr lapkyu O;; 4 2,00,000 ;ksx (B) 10,40,000 lapkyu ykhk (A B) 1,35,000 vuqpnsn 1 : vftzr izhfe;e ¼'kq)½ izkir izhfe;e 12,50,000 ( ) iquchzek izhfe;e (50,000)

27 5.27 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k 'kq) izhfe;e 12,00,000 vlekir tksf[ke ds fy;s lap; esa ifjorzu ds fy;s lek;kstu ¼lanHkZ dk- fv-½ (25,000) 11,75,000 vuqpnsn&2 : nkos gq, ¼mBk;s½ nkoksa dk Hkqxrku dkuwuh O;;ksa dks 'kkfey djds (5,00, ,000) 5,10,000 (+) vnùk nkos o"kz ds var esa 80,000 ( ) o"kz ds izkjehk esa vnùk nkos (50,000) dqy nkos gq, 5,40,000 vuqpnsn&3 : deh'ku deh'ku dk Hkqxrku 3,00,000 3,00,000 vuqpnsn&4 : lapkyu O;; izcu/k ds O;; 2,00,000 dk;kzred fvii.kh (Working Note) : vlekir tksf[ke ds fy;s izko/kku esa ifjorzu 31 ekpz] 2012 dks vlekir tksf[ke lap; = 'kq) izhfe;e dk 50% 2,00,000 ( vfkkrz 12,00,000) 6,00,000 ( ) dks vlekir tksf[ke lap; (5,75,000) vlekir tksf[ke ds fy;s izko/kku esa ifjorzu 25,000 iz'u (Question) 14 cpkvks chek deiuh fy- tks vfxu chek O;olk; djrh gs] 31 ekpz] 2013 dks fueu lwpukvksa ls] jsou;w ¼vkxe½ [kkrk] 'kq) izhfe;e dk 40% vlekir tksf[ke dk lap; rfkk 3,50,000 dk,d vfrfjdr lap; rs;kj dhft,a fooj.k jkf'k () 31 ekpz] 2012 dks vlekir tksf[ke ds fy, lap; 7,50, ekpz] 2012 dks vfrfjdr lap; 1,50,000 nkos Hkqxrku fd, 9,60, ekpz] 2012 dks vnùk nkoksa ds lecu/k esa vuqekfur nkf;ro 97, ekpz] 2013 dks vnùk nkoksa ds lecu/k esa vuqekfur nkf;ro 1,35,000 izcu/k ds O;; (45,000 nkoksa ds lecu/k esa 'kkfey) 4,20,000

28 chek deifu;ksa ds foùkh; fooj.k 5.28 iquchzek izhfe;e Hkqxrku 1,12,500 iquchzek olwyh 30,000 izhfe;e 16,80,000 C;kt rfkk ykhkka'k 75,000 fofu;ksxksa ds foø; ij ykhk 15,000 deh'ku 1,75,000 izk#i ch&vkj, cheknkrk dk uke cpkvks chek deiuh fyfevsm bjmk ds lkfk iath;u frffk iath;u la[;k( 31 ekpz] 2013 dks lekir gq, o"kz ds fy, vkxe ¼jsoU;w½ [kkrk fooj.k vuqpnsn jkf'k () vftzr izhfe;e ¼'kq)½ fuos'k ds foø; ij ykhk 1 14,90,500 fuos'k ds foø; ij ykhk 15,000 vu; C;kt rfkk ykhkka'k ¼ldy½ 75,000 ;ksx (A) 15,80,500 nkoksa ls gkfu ¼'kq)½ 2 10,12,500 deh'ku 3 1,75,000 chek ls lecfu/kr lapkyu O;; 4 3,75,000 ;ksx (B) 15,62,500 chek O;olk; ls lapkfyr ykhk (A) (B) 18,000 vuqpnsn&1 vftzr izhfe;e ¼'kq)½ izhfe;e izkir 16,80,000 ( ) NksM+s x;s iquchzek ij izhfe;e (1,12,500) 'kq) izhfe;e 15,67,500 ( ) vlekir tksf[ke ds lap; ifjorzu ds fy, lek;kstu ¼dk;Z fvii.kh ds (77,000) vuqlkj½ dqy vftzr izhfe;e 14,90,500

29 5.29 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k vuqpnsn&2 fd, x, nkos ¼'kq)½ nkos Hkqxrku fd, 9,60,000 (+) nkoksa ds lecu/k 45,000 10,05,000 ( ) iquchzek olwyh (30,000) 9,75,000 (+) 31 ekpz] 2013 dks vnùk nkos 1,35,000 11,10,000 ( ) 31 ekpz] 2012 dks vnùk nkos (97,500) 10,12,500 vuqpnsn-3 deh'ku Hkxqrku fd;k x;k deh'ku 1,75,000 vuqpnsn-4 chek O;olk; ls lecfu/kr lapkyu O;; izcu/k ds O;; ( 4,20,000 45,000) 3,75,000 dk;kzred fvii.kh (Working note) % vlekir tksf[ke ds fy, lap; esa ifjorzu ds fy, x.kuk 31 ekpz] 2013 dks vlekir tksf[ke ds fy, lap; 6,27, ekpz] 2013 dks vfrfjdr lap; 3,50,000 9,77,000 ( ) 31 ekpz] 2012 dks vlekir tksf[ke ds fy, lap; 7,50, ekpz] 2012 dks vfrfjdr lap; 1,50,000 9,00,000 77,000 uksv : jsou;w ¼vkxe½ [kkrs esa C;kt rfkk ykhkka'k dks ldy ewy; ij n'kkz;k x;k gsa ;g ekuk x;k gs fd iz'u esa C;kt rfkk ykhkka'k dh jkf'k Vh- Mh-,l- ¼lzksr ij dj½ ls iwoz nh xbz gsa

30 M:\CA_2015\IPCC\PM\Advance Accounting\Ad.accounting paper 5\Chp-6\ \Soni M:\CA_2015\IPCC\PM\Advance Accounting\Ad.accounting paper 5\Chp-6\Correc_IInd\ \Sunny M:\CA_2015\IPCC\PM\Advance Accounting\Ad.accounting paper 5\Chp-6\IIIrd\ \Lekhraj 6 csaçdx deifu;ksa ds foùkh; fooj.k [FINANCIAL STATEMENTS OF BANKING COMPANIES] ewy vo/kkj.kk, (BASIC CONCEPTS) csadksa }kjk vius vfxzeksa dks pkj cm+h Jsf.k;ksa esa oxhzñr fd;k tkrk gs (i) ekud leifùk;k (ii) v&ekud leifùk;k (iii) lafnx/k leifùk;k rfkk (iv) gkfu leifùk;k ;k?kkvs okyh leifùk;k A xsj vuqikyu ds leifùk;ksa ds fy;s izko/kkuksa dh nj vfxzeksa dh Js.kh ekud vfxze ¼v½ Ñf"k rfkk y?kq o e/;e miøeksa (SME) dks izr;{k vfxzeksa ij la'kksf/kr njsa (%) 0.25 ¼c½ okf.kft;d oklrfod leink (CRE) {ks= dks vfxze 1.00 ¼l½ mi;qzdr ¼v½ rfkk ¼c½ ds vfrfjdr vu; _.kksa ij 0.40 v-ekud vfxze lqjf{kr mikoj.k 15 vlqjf{kr mikoj.k 25 ewy <k pk _.kksa ds ys[kksa ds lecu/k esa vlqjf{kr 20 mikoj.k tgk ij dqn j{kksik; tsls&fuyec ys[k [kkrk] miyc/k gsa lafnx/k vfxzesa&vlqjf{kr Hkkx 100

31 6.2 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k lafnx/k vfxzesa&lqjf{kr Hkkx,d o"kz rd ds fy;s lafnx/k 25,d o"kz ls vf/kd rfkk rhu o"kks± rd ds fy, lafnx/k 40 rhu o"kksza ls vf/kd lafnx/k 100?kkVs okys vfxzeksa ij 100 ekud leifùk;ksa ds izko/kkukas dk mi;ksx vuqikyu leifùk;ksa dks igpkuus ds fy, ugha gksxka ekud leifùk;ksa ds fy, fd;s tkus okyh izko/kkuksa dks dqy vfxzeksa esa ls de ugha djuk pkfg, vksj mugsa vyx ls Þizklafxd izko/kku ekud leifùk;ksaß ds :i esa fn[kk;k tkuk pkfg, vksj mugsa vu; nsunkfj;ksa ds vksj izko/kku ds :i esa flfkfr fooj.k ds vuqpnsn 5 ds vurxzr fn[kk;k tkuk pkfg,a lkeku; (General) iz'u (Question) 1 iphz iz.kkyh ls [kkrk ys[ku rfkk nksgjk izek.kd i)fr ij y?kq fvii.kh fyf[k;sa iphz iz.kkyh ls [kkrk ys[kkadu (Slip system of posting) : bl iz.kkyh dk mi;ksx csçdx deifu;ksa }kjk fd;k tkrk gsa xzkgdksa ds O;fäxr [kkrksa esa lh/kh izfof"v;k djus ds fy, fd;k tkrk gsa xzkgdksa ds [kkrksa esa lh/kh izfof"v;k lh/ks izek.kdksa ls dh tkrh gsa u fd nsfud iqflrdk lsa tek djus dh ifpz;k tks xzkgdksa ds }kjk Lo;a udn ;k psd vkfn csad esa tek djus ds fy, Hkjh tkrh gsa vksj ;g lkjk ysu&nsu dk C;kSjk lh/ks gh xzkgd ds [kkrksa esa fy[kk tkrk gs] D;ksafd ;g lkjh ifpz;k xzkgdksa ds }kjk Lo;a fy[kh tkrh gsaa blls csaddfez;ksa dk cgqr le; cprk gsa izek.kd tks lh/ks xzkgdksa ds [kkrs esa fy[ks tkrs gsa mudk laf{kir fooj.k izfrfnu curk gs vksj mlds dqy tksm+ dks lh/ks gh fu;a=d [kkrksa esa tks fd lkeku; [kkrs esa gksrs gsa] fy[k fn;k tkrk gsa nksgjk vk/kkj ¼izek.kd½ i= iz.kkyh (Double voucher system) : csad esa izr;sd ysu&nsu ds fy, nks vk/kkj i= cuk;s tkrs gsa,d nsunkjh ds fy, vksj nwljh ysunkjh ds fy,] ysfdu ;g udn ds fy, mi;ksx ugha gksrsa bl iz.kkyh dks nksgjk vk/kkj i= ys[ku dgk tkrk gsa ;g vk/kkj i= fofhké fyfidksa dks fn;s tkrs gsa vksj og mu vk/kkj i=ksa dh mfpr izfof"v djrs gsaa iz'u (Question) 2 csafdax deifu;ksa dh n'kk esa ykhkka'k ds Hkqxrku ij] csafdax fu;eu vf/kfu;e 1949 ds }kjk yxk;s izfrcu/k D;k gsa\ csafdax fu;eu vf/kfu;e] 1949 ds vuqlkj],d csafdax deiuh vius va'kksa ij ykhkka'k dk Hkqxrku ugha dj ldrh tc rd mlds lhkh iw thxr O;;ksa izkjfehkd O;;ksa] laxbu ds O;;]

32 csaçdx deifu;ksa ds foùkh; fooj.k 6.3 va'k cspus dk deh'ku] nykyh] ewrz leifùk;ksa }kjk mbk;h x;h gkfu;k rfkk ewrz leifùk;ksa }kjk vizfrfuf/kro vu; O;; dh en dks 'kkfey djds] iw.kzr% vifyf[kr u dj fn;k tk;a ; fi] vf/kfu;e ds vuqlkj] csafdax deiuh vius va'kksa ij ykhkka'k nsus ds fy;s vf/kñr gs fcuk fueu dk viys[ku fd;s % (i) viuh vuqeksfnr izfrhkwfr;ksa eas fuos'k ds ewy; esa gzkl ¼deh½ tgk,slh gzkl dks iw thñr oklro esa u fd;k gks ;k gkfu dh rjg fy[kk gksa (ii) va'kksa _.ki=ksa rfkk ckw.m~l ¼vuqeksfnr izfrhkwfr;ksa dks NksM+dj½ esa fuos'kksa ds ewy; esa gzkl] tgk ij,slh gzkl ds fy;s i;kzir izko/kku] ys[kk ijh{kd dh lurqf"v ds fy;s] dj fn;k gksa (iii) cqjs _.k] tgk,sls cqjs _.kksa ds fy;s] ys[kk ijh{kd dh lurqf"v dks i;kzir izko/kku dj fn;k gksa iz'u (Question) 3 csafdax deiuh }kjk fuos'kksa dk oxhzdj.k ij fvii.kh fyf[k,a csad ds fofu;ksxksa ¼fuos'kksa½ ds lewg ¼iksVZQksfy;ks½ esa lkeku;r% nksuksa izfrhkwfr;k ] vuqeksfnr izfrhkwfr;k ¼ljdkjh izfrhkwfr;ksa dh vf/kdka'k ek=k½ rfkk vu; izfrhkwfr;k ¼va'k] _.ki=] ckw.m~l vkfn½ 'kkfey gksrh gsaa csadksa }kjk vius leiw.kz fuos'k&lewg dks rhu Jsf.k;ksa esa oxhzñr djuk vko';d gs % ifjidork dks j[kh xbz] fcøh ds fy;s miyc/k rfkk] ifjidork ds fy;s j[kh xbza csad }kjk izfrhkwfr;ksa dk xzg.k bl mís'; ls djuk fd oks ifjidork rd mlds ikl gks] ifjidork dks j[kh xbz izfrhkwfr ¼fuos'k½ ds :i esa oxhzñr gksrh gsa csadksa }kjk izfrhkwfr;ksa dk xzg.k bl mís'; ls djuk fd O;kikfjd ykhk] vyidkyhu ewy;ksa ] C;kt nj ifjorzu ds dkj.k izkir gks] O;kikfjd@ifjiDork ds fy;s j[kh izfrhkwfr;k dgykrh gsaa mi;qzdr nks esa ls fdlh Hkh Js.kh esa u vkus okyh izfrhkwfr;k ] fcøh ds fy;s miyc/k Js.kh eas vkrh gsaa xsj&vuqikyu leifùk;k rfkk izko/kku (Non-Performing Assets and Their Provisioning) iz'u (Question) 4 xsj&vuqikyu leifùk;ksa ij y?kq fvii.kh fyf[k;sa According to the Master Circular of the RBI dated July 1, 2013 an asset, including a leased asset becomes non perfoming when it ceases to generated income for the bank. A non perfoming asset is a loan or an davance where : (i) Interest and/or installment of principal remain overdue for a period for more than 90 days in respect of a term loan;

33 6.4 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k (ii) The account remains out of order in respect of an overdraft/cash credit. An account is deemed to be out of order if the outstanding balance remains continuously in excess of the sanctioned borrowing power or though where the outstanding balance is less than the sanctioned borrowing limits there have been no credits in the account for a continuous period of 90 days prior to the Balance Sheet date or where the credits are not enought to cover the interest debited during the same period. (iii) The bill remains overdue for a period of more than 90 days in the case the bill was purchased or discounted; (iv) The installment of principal or interest thereon has remained overdue for two seasons for short duration crops. (v) The installment of principal or interest thereon has remained overdue for one season for long duration crops. (vi) The amount to liquidity facility remains outstanding for more than 90 days in respect of securitization translation undertaken in terms of t he guidelines on securilization issued on 1 st Feb (vii) The overdue receivables beyond 90 days from the specified date of due payment, such receivables representing positive market to market value of a derivative contract. Income from the non-performing assets can only be accounted for as and when it is actually received. Necessary provision should be made for non-performing assets after classifying them as sub-standard, doubtful or loss asset as the case may be. iz'u (Question) 5 csafdax deiuh ds vfxzeksa dk oxhzdj.k ij y?kq fvii.kh fyf[k;sa csad vius }kjk fn;s x;s vfxzeksa dks fueu pkj lewgksa esa oxhz r djrs gsa % (i) ekud leifùk;k (Standard Assets) % ekud leifùk og dgykrh gs tks fdlh izdkj dh dfbukbz mrié ugha djrh rfkk mlesa izk frd tksf[ke tks bl izdkj ds O;kikj esa gksrk gs mlls vf/kd ugha gksrka,slh leifùk vuqikyu djus okyh leifùk ugha gksrha (ii) v&ekud leifùk;k (Sub-standard Assets) % v&ekud leifùk og gksrh gs ftls 12 ekg ls vf/kd le; ls u vuqikyu djus okyh leifùk ds :i esa oxhz r fd;k tkrk gsa lhkh vof/k ds dtz ftuesa ewy/ku dh fdlrsa,d o"kz ds le; ls vf/kd le; rd ns; jgrh gs rks ml leifùk dks v&ekud leifùk ds :i esa tkuk pkfg,a nwljs 'kcnksa esa,slh leifùk esa Li"V :i ls ifjhkkf"kr dtz lecu/kh detksfj;k gsa tks mlds fulrkj.k esa

34 csaçdx deifu;ksa ds foùkh; fooj.k 6.5 #dkov isnk dj ldrh gs vksj ;g fuf'pr gs fd blds dkj.k cs ad dks dqn gkfu gks ldrh gs ;fn bu dfe;ksa dks le; jgrs [kre ugha fd;k tkrk gsa (iii) lansgklin leifùk;k (Doubtful Assets) % dksbz Hkh leifùk tks 12 ekg ls vf/kd le; rd v&ekud leifùk jgh gs og lansgklin leifùk dgykrh gsa fdlh Hkh dtz dks lansgklin rc oxhz r fd;k tkrk gs ftlesa ewy :i esa,slh detksfj;k gksrh gsa tks v&ekud oxhzñr dh x;h gs mlds vfrfjä fo'ks"krk, gsa tks mls fulrkj.k ds fy, KkrO; O;;ksa ds vk/kkj ij rfkk ifjflfkfr;ksa] ewy;ksa ds vuqlkj vfuf'pr vksj iz'kaluh; gsa (iv)?kkvs okyh leifùk (Loss Assets) %?kkvs okyh leifùk og gksrh gs ftls csad ds vkurfjd ys[kk ijh{kdksa ;k cká ys[kk ijh{kdksa ;k vkj ch vkbz ds fujh{kdksa us igpkuk gs ij mldh jkf'k dks iwjh rjg ls lekir ugha fd;k x;k gsa csad ds vfxzeksa dk oxhzdj.k fueu vk/kkj ij fd;k tkuk pkfg, % (i) Li"V :i ls ifjhkkf"kr dtz ds fy, ;ksx;rk ij vk/kkfjr gks (ii) lgorhz izfrhkwfr ij fuhkzjrk mi;qzä oxhzdj.k dk mi;ksx vfxze lecu/kh izko/kkuksa ds fy, fd;k tkuk pkfg, vksj mldk mi;ksx mu vfxzeksa dks flfkfr fooj.k esa n'kkzus ds fy, ugha gksuk pkfg,a iz'u (Question) 6 uhps nh x;h lwpukvksa ds vk/kkj ij Kkr djks fd fdruh jkf'k dk izko/kku ykhk&gkfu [kkrksa esa fd;k tk;s,d okf.kft;d csad ds o"kz vur 31 ekpz] 2012 ds [kkrksa esa % (i) [kk izlaldj.k djus okyh bdkbz dks vnùk ¼cdk;k½ jkf'k 60 yk[k fmcck cunh ds fy, fn;k x;k _.k ftlds cnys esa csad ds ikl 15 yk[k dh izfrhkwfr;k gsa bl vfxze esa 40% ECGC }kjk vkjf{kr gsa mi;qzzä vfxze finys 3 o"kz ls vf/kd le; ls lansgklin jgk gsa (ii) vu; vfxze % leifùk oxhzdj.k yk[k esa ekud 3,000 v-ekud 2,200 lansgklin %,d o"kz ls 900 nks o"kz ls 600 rhu o"kz ls 400 rhu o"kz ls vf/kd 300 [kksbz gqbz leifùk 600

35 6.6 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k (i) (ii) izko/kku jkf'k cdk;k ¼iSÇdx dtz½ 60?kVk;k % izfrhkwfr;ksa ls gks ldus okyh jkf'k yk[k esa?kvk;k % ECGC lqj{kk (40%) 18 cdk;k 27 vko';d izko/kku % 27.0 vukjf{kr ds Hkkx ds fy, izko/kku (100%) 15.0 lqjf{kr Hkkx ds fy, izko/kku (100%)* 42.0 vu; vfxze yk[k leifùk;k jkf'k % izko/kku izko/kku dk ekud 3, v-ekud 2, lansgklin %,d o"kz ds fy, nks o"kz ds fy, rhu o"kz ds fy, rhu o"kz ls vf/kd [kksbz gqbz visf{kr izko/kku 1,867 fvii.kh % v&ekud vksj lansgklin vfxze dks iw.kzr;k lqjf{kr ekuk x;k gsa ;fn,slk ugha ekuk tkrk gs rks v&ekud leifùk;ksa ds fy, 25% dk izko/kku vksj lansgklin leifùk;ksa ds fy, 100% dk izko/kku djsaa iz'u (Question) 7 Bidisha Bank Ltd. had extended the following credit lines to a Small Scale Industry which had not paid any interest since March, 2006.

36 csaçdx deifu;ksa ds foùkh; fooj.k 6.7 vof/k dtz fu;kzr dtz cdk;k ns; yk[k 60 yk[k DICGC/ECGC lqj{kk 50% 40% izfrhkwfr;k tks csad ds ikl gsa 30 yk[k 25 yk[k izfrhkwfr;ksa ls gks ldus okyh olwyh 20 yk[k 15 yk[k o"kz vur 31 ekpz] 2012 dks D;k izko/kku fd;s tkus pkfg,a vof/k _.k yk[k fu;kzr _.k yk[k cdk;k ns; ?kVk;k % izfrhkwfr;ksa dk olwyh ewy; (20.00) (15.00) ?kVk;k % DICGE/ECGC lqj{kk (25.00) (18.00) 'kq) vukjf{kr cdk;k lqjf{kr Hkkx ds fy, izko/kku (100%) vukjf{kr Hkkx ds fy, izko/kku (100%) visf{kr izko/kku iz'u (Question) 8 jktkrkihrk csad fyfevsm us fueu _.k y?kq m ksx b.mlvªh dks fn;k gs ftl ij mugksaus C;kt dk Hkqxrku ugha fd;k ekpz 2006 ls % vof/k _.k fu;kzr _.k cdk;k ns; yk[k 30 yk[k DICGC/ECGC lqj{kk 40% 50% izfrhkwfr;k tks gsa 15 yk[k 10 yk[k izfrhwfr;ksa ls olwyh ewy; 10 yk[k 08 yk[k o"kz vur 31 ekpz] 2012 dks izko/kkuksa dk fu/kkzj.k djsaa

37 6.8 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k vof/k _.k yk[k fu;kzr _.k yk[k cdk;k ns; ?kVk;k % izfrhkwfr ls olwyh ;ksx; ewy; (10.0) (8.0)?kVk;k % DICGC 40% ECGC 50% (11.0) vlqjf{kr cdk;k vko';d izko/kku % 100% vlqjf{kr Hkkx % lqjf{kr Hkkx dqy izko/kku vko';d gs Note : Since no interest has been paid since 2006, the entire balance as on 31 st March 2012 can be categorized as doubtful. Hence, provision has to be made at 100% of both the secured and the unsecured component. iz'u (Question) 9 fueu tkudkjh ls ekywe djsa fd fdruh jkf'k dk izko/kku ykhk&gkfu [kkrksa esa n'kkz;k tk;s,d okf.kt; csad ds [kkrs esa % leifùk;k ( yk[k) ekud 4,000 v-ekud 2,000,d o"kz rd lansgklin 900 rhu o"kz rd lansgklin 400 rhu o"kz ls vf/kd lansgklin 300 [kksbz gqbz leifùk;k 500

38 csaçdx deifu;ksa ds foùkh; fooj.k 6.9 izko/kkuksa dk fu/kkzj.k leifùk;k jkf'k ( yk[k) izko/kku dk % izko/kku ( yk[k) ekud 4, v&ekud* 2, lansgklin,d o"kz rd* lansgklin rhu o"kz rd* lansgklin rhu o"kz ls vf/kd* [kksbz gqbz ,501 * Sub-standard and doubtful assets are assumed as fully secured as it is logical for a commericial bank to cover itself by adequate in the banking of loans and advances in the ordinary course of business. iz'u (Question) 10 fueu tkudkjh ds vk/kkj ij,d okf.kt; csad dk ykhk&gkfu [kkrksa esa ftl jkf'k dk izko/kku gksuk pkfg, fu/kkzfjr djsaa leifùk;k yk[k (i) ekud ¼lqj{kk dk ewy; 6,000 yk[k½ 7,000 (ii) v-ekud 3,000 (iii) lansgklin ¼v½ 1 o"kz ls de 1,000 ¼lqj{kk dk olwyh ewy; 500 yk[k½ ¼c½ lansgklin 1 o"kz ls vf/kd ij 3 o"kz ls de 500 ¼lqj{kk dk olwyh ewy; 300 yk[k½ ¼l½ 3 o"kz ls vf/kd ¼dksbZ lqj{kk ugha½ 300

39 6.10 fn bulvhv~;wv vkwq pkvzmz,dkmuvsuv~l vkwq bf.m;k ekud rfkk vekud leifùk;ksa ds fy, izko/kku dk fooj.k jkf'k izko/kku izko/kku leifùk;k yk[k dk % yk[k ekud 7, v-ekud 3, lansgklin ¼1 o"kz ls de½ lqjf{kr Hkkx ij vlqjf{kr Hkkx ij lansgklin ¼1 o"kz ls vf/kd ij 3 o"kz ls de lqjf{kr Hkkx ij vlqjf{kr Hkkx lansgklin vlqjf{kr ¼ 3 o"kz ls vf/kd½ dqy izko/kku 1,723 iz'u (Question) 11 fueu tkudkjh tks X csad fyfevsm ds }kjk fn;s x;s vfxzeksa dh gs] o"kz ds ykhk&gkfu [kkrs esa D;k izko/kku fd;k tk;s dk fu/kkzj.k djsaa leifùk dk oxhzdj.k yk[k esa ekud 6,000 v-ekud 4,400 lansgklin % 1 o"kz ls 1,800 2 o"kz ls 1,200 3 o"kz ls o"kz ls vf/kd 600?kkVs okyh leifùk;k 1,600

40 csaçdx deifu;ksa ds foùkh; fooj.k 6.11 ekud rfkk vekud leifùk;ksa ds fy, izko/kku dk fooj.k leifùk dk oxhzdj.k jkf'k izko/kku izko/kku jkf'k yk[k esa izfr'kr yk[k esa ekud 6, v-ekud 4, lansgklin** 1 o"kz 1, o"kz 1, o"kz o"kz ls vf/kd ?kkVs okyh leifùk 1, ,600 4,134 iz'u (Question) 12 xqm csad fyfevsm dh o"kz vur dks tks vk; vfxzeksa ls C;kt ds :i esa izkir gqbz gs mls fueu tkudkjh ds vk/kkj ij Kkr djsa % vuqikyu leifùk;k C;kt dek;k C;kt izkir gqvk xsj-vuqikyu djus okyh leifùk;k C;kt dek;k C;kt izkir gqvk vof/k _.k udn _.k vksj vksojmªk V 1,500 1, fcy [kjhns vksj cês ij fy, vuqikyu djus okyh leifùk;ksa ij C;kt dks tek ds vk/kkj ij djs ysfdu xsj-vuqikyu djus okyh leifùk;ksa ij C;kt dks udn ds vk/kkj ij tkuuk pkfg,a yk[k vof/k _.k ij C;kt ( ) 250 udn _.k vksj vksojmªk V ( ) 1,524 v-ekud vksj lansgklin leifùk;ksa dks iw.kzr;k lqjf{kr ekuk x;k gsa.

v/;k; & 6 ukxiwj ftyk eap esa fookn fuivkjk,oa xzkgdksa dh tkx:drk dk lfe{kkred fo ys k.k

v/;k; & 6 ukxiwj ftyk eap esa fookn fuivkjk,oa xzkgdksa dh tkx:drk dk lfe{kkred fo ys k.k v/;k; & 6 ukxiwj ftyk eap esa fookn fuivkjk,oa xzkgdksa dh tkx:drk dk lfe{kkred fo ys k.k la kks/ku esa izkir fd, x;s,ao ladfyr fd, x, vkdmks lkghr;hdh; fo ys ku fd;k x;k gsa,ao mlds vuqlkj lkj.kh o xzkq

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