Balance Sheet Presentation
The Third Schedule to the Banking Regulation Act, 1949, requires the disclosure of investments in the balance sheet as follows:
I. Investments in India in
(i) Government securities
(ii) Other Approved Securities
(iii) Shares
(iv) Debentures and Bonds
(v) Subsidiaries and/or Joint Ventures
(vi) Others (to be specified)
II. Investments outside India in
(i) Government securities (including local authorities)
(ii) Subsidiaries and/or Joint Ventures Abroad
(iii) Other Investments (to be specified)
In addition to other disclosures regarding investments, the Notes and Instructions for Compilation of Balance Sheet, also require the following information to be disclosed in the balance sheet:
(a) gross value of investments in India and outside India;
(b) aggregate of provisions for depreciation, separately on investments in India and outside India; and
(c) net value of investments in India and outside India.
(d) movement of provisions held towards depreciation on investments including opening balance by adding provisions made during the year and after deducting write-off/ write-back of excess provisions during the year.
The gross value of investments and provisions need not, however, be shown against each of the categories specified in the Schedule. The break-up of net value of investments in India and outside India (gross value of investments less provision) under each of the specified category need only be shown.
For disclosures relating to investments in notes on accounts, please refer Chapter 12 of Part III of the Guidance Note.