1. Balance Sheet/Off Balance Sheet Balance Sheet It is a statement of a bank’s financial position (as of a specific date) listing: –assets owned, –liabilities owed, and –owner’s equity Banks accept: –deposits (counted as bank liabilities) and –make loans (counted as bank assets).

2. Balance Sheet/Off Balance Sheet Balance Sheet 1.Share Capital1.Cash Balance 2.Reserve & Surplus2.Balance With NRB 3.Debentures & Bonds3.Balance With Other FI 4,Borrowings4.Money At Call 5.Deposits5.Investments 6.Bills Payables6. Loans & Advances +(BP) 7.Undistributed Dividends7.Fixed Assets 8.Income Tax Liabilities8.Non-Banking Assets 9.Other Liabilities9.Other Assets TOTAL LiabilitiesTOTAL Assets

3. Balance Sheet/Off Balance Sheet Off Balance Sheet Items Obligations that are contingent liabilities of a bank, and thus do not appear on its balance sheet. In general, off balance sheet items include the following: –Letter of credit –Bank guarantee –Asset sales with recourse against the seller –Forward exchange transaction –Options, Swaps and other derivatives

4. Balance Sheet/Off Balance Sheet Profit And Loss Statement Profit and loss statement detailing a bank’s financial operations for a specific period, including net profit or loss for the period in question. It usually is accompanied by a balance sheet for the end of that period.

5. Balance Sheet/Off Balance Sheet Liabilities Items Schedule 1Share capital Schedule 2Reserve Funds Schedule 3Borrowings Schedule 4Deposits Schedule 5Bills Payable Schedule 6Other Liabilities

6. Balance Sheet/Off Balance Sheet Asset Items Schedule 7Cash Balance Schedule 8Balance With Banks Schedule 9 Money at Call and Short Notice Schedule 10Investments Schedule 10 'A' Investments In Shares Debentures And Bonds Schedule 11 Classification of Loan and Bills Purchase and Provisioning Schedule 12Fixed Assets Schedule 12(A) Securities Against Loan, Advances and Bills Purchased Schedule 13Other Assets Schedule 13(A) Other Assets (Additional Statements)

7. Balance Sheet/Off Balance Sheet Off Balance Sheet Items Schedule 14Contingent Liabilities

8. Balance Sheet/Off Balance Sheet Loss Items. Schedule 15Interest Expenses Schedule 16 Expenses Relating To Employees Schedule 17 Office Overhead Expenses

9. Balance Sheet/Off Balance Sheet Profit Items. Schedule 18Interest Income Schedule 19 Commission and Discount Schedule 20Exchange Gain/Loss Schedule 21 Non-Operating Income/Loss Schedule 22Other Income

10. Balance Sheet/Off Balance Sheet Miscellaneous Items. Schedule 23 Statement of Loans and Advances Extended to Directors etc Schedule 24Capital Adequacy Schedule 25 5 Years Principal Indicators Schedule 26Cash Flow Statement Schedule 27 Principal Accounting Policies Schedule 28Notes To Accounts