32 Annex 5 (Proforma for Returns) Statement of Capital Funds, Risk Assets / Exposures and Risk Asset Ratio 1.… — THE RESERVE BANK OF INDIA ACT, 1934

32 Annex 5 (Proforma for Returns) Statement of Capital Funds, Risk Assets / Exposures and Risk Asset Ratio 1. Part A - Capital Fund and Risk Assets Ratio (₹ in lakh) I Capital Funds A Tier I Capital elements (a) Paid-up Capital Less : Intangible assets and losses Net Paid - up Capital (b) Reserves & Surplus 1. Statutory reserves 2. Capital reserves (see note below) 3. Revaluation Reserves (refer to para 4.1 (x) of this Master Circular) 4 . Other reserves ( to be specified) 5 . Surplus in Profit & Loss Account* Total Reserves & Surplus Total Capital Funds (a + b) I Capital Funds A Tier I Capital elements (a) Paid-up Capital Less : Intangible assets and losses Net Paid - up Capital (b) Reserves & Surplus 1. Statutory reserves 2. Capital reserves (see note below) 3. Revaluation Reserves (refer to para 4.1 (x) of this Master Circular) 4 . Other reserves ( to be specified) 5 . Surplus in Profit & Loss Account* Total Reserves & Surplus Total Capital Funds (a + b) Notes: Capital reserves representing surplus on sales of assets and held in a separate account will be included General/floating provisions and specific provisions made for loan losses and other asset losses or diminution in the value of any assets will not be reckoned as Tier I capital funds. * In case of surplus in P & L Account [ not allocated and yet to be approved by AGM] the following assumption may be made: (a) The current year's surplus may be notionally arrived at to the extent recommended by the BOD to be allocated among various reserves/funds and retained in business. (b) Where the BOD has not decided the distribution of the surplus, it may be notionally arrived at on the basis of last 3 years average. B Tier II capital elements (i) Undisclosed reserves (ii) Revaluation reserves (refer to para 4.1 (x) of t