The Reserve Bank of India (RBI), vide Circular No. DBR.BP.BC.No.31/21.04.018/2015-16 dated 16th July, 2015 has decided that for accounting periods commencing on or after 1st April, 2015, deposits placed with NABARD/SIDBI/NHB on account of shortfall in priority sector targets should be included under Schedule 11- “Other Assets” under the subhead “Others” of the balance sheet. Banks may also disclose the details of such deposits, both for the current year and previous year, as a footnote in Schedule 11 of the balance sheet. Furthermore, while presenting the balance sheet for the year ending 31st March, 2016, the previous year amounts may be appropriately regrouped. It may be noted that the extant instructions on the treatment of such amounts for the purposes of computation of Capital to Risk Weighted Assets Ratio (CRAR), Adjusted Net Bank Credit (ANBC), etc., remain unchanged.
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