` million
Amounts
Subject to
Pre-Basel III
Treatment
DF 11 - Composition of Capital as at March 31, 2014
Ref No.
Common Equity Tier 1 capital: instruments and reserves
1
Directly issued qualifying common share capital
plus related stock surplus (share premium)
147,850.0
2
Retained earnings
151,764.7
3
Accumulated other comprehensive income (and
other reserves)
141,532.8
7
Directly issued capital subject to phase out from
CET1 (only applicable to non-joint stock
companies)
Public sector capital injections grandfathered until 1
January 2018
Common share capital issued by subsidiaries and
held by third parties (amount allowed in group
CET1)
Common Equity Tier 1 capital before regulatory
adjustments
Common Equity Tier 1 capital: regulatory adjustments
Prudential valuation adjustments
8
Goodwill (net of related tax liability)
4
5
6
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
26a
26b
26c
26d
27
28
29
Intangibles other than mortgage-servicing rights
(net of related tax liability)
Deferred tax assets
Cash-flow hedge reserve
Shortfall of provisions to expected losses
Securitisation gain on sale
Gains and losses due to changes in own credit risk
on fair valued liabilities
Defined-benefit pension fund net assets
Investments in own shares (if not already netted off
paid-in capital on reported balance sheet)
Reciprocal cross-holdings in common equity
Investments in the capital of banking, financial and
insurance entities that are outside the scope of
regulatory consolidation, net of eligible short
positions, where the bank does not own more than
10% of the issued share capital (amount above
10% threshold)
Significant investments in the common stock of
banking, financial and insurance entities that are
outside the scope of regulatory consolidation, net of
eligible short positions (amount above 10%
threshold)
Mortgage servicing rights (amount above 10%
threshold)
Deferred tax assets arising from temporary
differences (amount above 10% threshold, net of
related tax liability)
Amount exceeding the 15% threshold
of which : significant investments in the common
stock of financial entities
of which : mortgage servicing rights
of which : deferred tax assets arising from
temporary differences
National specific regulatory adjustments
Investments in the equity capital of unconsolidated
insurance subsidiaries
Investments in the equity capital of unconsolidated
non-financial subsidiaries
Shortfall in the equity capital of majority owned
financial entities which have not been consolidated
with the bank
Unamortised pension funds expenditures
Regulatory adjustments applied to Common Equity
Tier 1 due to insufficient Additional Tier 1 and Tier 2
to cover deductions
Total regulatory adjustments to Common equity
Tier 1
Common Equity Tier 1 capital (CET1)
a=
a1 + a2
b
c=
c1 + c2
+ c3 + c4 + c5
NA
-
-
d
441,147.5
180.7
271.0
622.2
933.3
e=
e1 + e2
7,674.2
-
11,511.4
-
-
14.1
-
-
11,115.7
19,606.9
421,540.6
-
-
f
` million
Amounts
Subject to
Pre-Basel III
Treatment
DF 11 - Composition of Capital as at March 31, 2014
Ref No.
Additional Tier 1 capital : instruments
30
Directly issued qualifying Additional Tier 1
instruments plus related stock surplus (31+32)
-
31
of which : classified as equity under applicable
accounting standards (Perpetual Non-Cumulative
Preference Shares)
-
32
of which : classified as liabilities under applicable
accounting standards (Perpetual debt Instruments)
-
33
34
35
36
Directly issued capital instruments subject to phase
out from Additional Tier 1
Additional Tier 1 instruments (and CET1
instruments not included in row 5) issued by
subsidiaries and held by third parties (amount
allowed in group AT1)
of which : instruments issued by subsidiaries
subject to phase out
Additional Tier 1 capital before regulatory
adjustments
Additional Tier 1 capital: regulatory adjustments
1,600.0
-
1,600.0
37
Investments in own Additional Tier 1 instruments
-
38
Reciprocal cross-holdings in Additional Tier 1
instruments
-
39
Investments in the capital of banking, financial and
insurance entities that are outside the scope of
regulatory consolidation, net of eligible short
positions, where the bank does not own more than
10% of the issued common share capital of the
entity (amount above 10% threshold)
-
40
Significant investments in the capital of banking,
financial and insurance entities that are outside the
scope of regulatory consolidation (net of eligible
short positions10)
-
41
41a
41b
National specific regulatory adjustments
Investments in the Additional Tier 1 capital of
unconsolidated insurance subsidiaries
Shortfall in the Additional Tier 1 capital of majority
owned financial entities which have not been
consolidated with the bank
Regulatory adjustments applied to Additional Tier 1
in respect of Amounts Subject to Pre-Basel III
Treatment
of which : capital charge for illiquid positions
of which : goodwill on consolidation
of which : deferred tax assets arising from
temporary differences
42
43
44
44a
45
46
47
Regulatory adjustments applied to Additional Tier 1
due to insufficient Tier 2 to cover deductions
Total regulatory adjustments to Additional Tier
1 capital
Additional Tier 1 capital (AT1)
Additional Tier 1 capital reckoned for capital
adequacy11
Tier 1 capital (T1 = CET1 + AT1) (row 29 + row
44a)
Tier 2 capital : instruments and provisions
Directly issued qualifying Tier 2 instruments plus
related stock surplus
Directly issued capital instruments subject to phase
out from Tier 2
-
271.0
933.3
11,511.4
12,715.7
(11,115.7)
421,540.6
121,891.6
48
Tier 2 instruments (and CET1 and AT1 instruments
not included in rows 5 or 34) issued by subsidiaries
and held by third parties
-
49
of which : instruments issued by subsidiaries
subject to phase out
-
50
Provisions
51
Tier 2 capital before regulatory adjustments
g
32,349.6
154,241.2
h
i
j = j1 + j2 + j3 +
j4
` million
Amounts
Subject to
Pre-Basel III
Treatment
DF 11 - Composition of Capital as at March 31, 2014
52
Tier 2 capital: regulatory adjustments
Investments in own Tier 2 instruments
53
Reciprocal cross-holdings in Tier 2 instruments
54
Investments in the capital of banking, financial and
insurance entities that are outside the scope of
regulatory consolidation, net of eligible short
positions, where the bank does not own more than
10% of the issued common share capital of the
entity (amount above the 10% threshold)
-
55
Significant investments in the capital banking,
financial and insurance entities that are outside the
scope of regulatory consolidation (net of eligible
short positions)
-
56
National specific regulatory adjustments (56a+56b)
-
56a
56b
of which: investments in the Tier 2 capital of
unconsolidated subsidiaries
of which: shortfall in the Tier 2 capital of majority
owned financial entities which have not been
consolidated with the bank
18.1
-
57
Total regulatory adjustments to Tier 2 capital
18.1
58
58a
Tier 2 capital (T2)
Tier 2 capital reckoned for capital adequacy
Excess Additional Tier 1 capital reckoned as
Tier 2 capital
Total Tier 2 capital admissible for capital
adequacy (row 58a + row 58b)
154,223.1
154,223.1
Total capital (TC = T1 + T2) (row 45+row 58c)
575,763.7
58b
58c
59
60a
60b
Risk Weighted Assets in Respect of Amounts
Subject to Pre-Basel III Treatment
of which : [Insert Name of Adjustment]
of which : …
Total risk weighted assets (row 60a +row 60b
+row 60c)
of which : total credit risk weighted assets
of which : total market risk weighted assets
60c
of which : total operational risk weighted assets
60
61
Capital ratios
Common Equity Tier 1 (as a percentage of risk
weighted assets)
154,223.1
3,598,291.1
3,170,467.9
115,590.9
312,232.3
11.72%
62
Tier 1 (as a percentage of risk weighted assets)
11.72%
63
Total capital (as a percentage of risk weighted
assets)
16.00%
64
Institution specific buffer requirement (minimum
CET1 requirement plus capital conservation and
countercyclical buffer requirements, expressed as a
percentage of risk weighted assets)
5.00%
65
of which : capital conservation buffer requirement
0.00%
66
67
68
69
70
71
of which : bank specific countercyclical buffer
requirement
of which : G-SIB buffer requirement
Common Equity Tier 1 available to meet buffers (as
a percentage of risk weighted assets)
National minima (if different from Basel III)
National Common Equity Tier 1 minimum ratio (if
different from Basel III minimum)
National Tier 1 minimum ratio (if different from
Basel III minimum)
National total capital minimum ratio (if different from
Basel III minimum)
-
5.50%
7.00%
9.00%
Ref No.
` million
Amounts
Subject to
Pre-Basel III
Treatment
DF 11 - Composition of Capital as at March 31, 2014
72
73
74
75
76
77
78
79
Amounts below the thresholds for deduction
(before risk weighting)
Non-significant investments in the capital of other
financials
Significant investments in the common stock of
financial entities
544.2
311.7
Mortgage servicing rights (net of related tax liability)
NA
Deferred tax assets arising from temporary
differences (net of related tax liability)
Applicable caps on the inclusion of provisions in Tier 2
Provisions eligible for inclusion in Tier 2 in respect
of exposures subject to standardised approach
(prior to application of cap)
Cap on inclusion of provisions in Tier 2 under
standardised approach
Provisions eligible for inclusion in Tier 2 in respect
of exposures subject to internal ratings-based
approach (prior to application of cap)
Cap for inclusion of provisions in Tier 2 under
internal ratings-based approach
Capital instruments subject to phase-out
arrangements (only applicable between April 1,
2018 and March 31, 2022)
NA
32,349.6
NA
NA
Current cap on CET1 instruments subject to phase
out arrangements
NA
81
Amount excluded from CET1 due to cap (excess
over cap after redemptions and maturities)
NA
82
Current cap on AT1 instruments subject to phase
out arrangements
83
Amount excluded from AT1 due to cap (excess
over cap after redemptions and maturities)
85
Current cap on T2 instruments subject to phase out
arrangements
Amount excluded from T2 due to cap (excess over
cap after redemptions and maturities)
Notes to the Template
Row # of
template
Particular
1,600.0
19
26b
44a
50
58a
Deferred tax assets (excluding those associated
with accumulated losses) net of deferred tax liability
121,891.6
23,702.9
Rs. in crores
19,185.6
If investments in insurance subsidiaries are not
deducted fully from capital and instead considered
under 10% threshold for deduction, the resultant
increase in the capital of bank
NA
of which: Increase in Common Equity Tier 1 capital
NA
of which: Increase in Additional Tier 1 capital
of which: Increase in Tier 2 capital
NA
NA
If investments in the equity capital of
unconsolidated non-financial subsidiaries are not
deducted and hence, risk weighted then:
NA
(i) Increase in Common Equity Tier 1 capital
(ii) Increase in risk weighted assets
NA
NA
Excess Additional Tier 1 capital not reckoned for
capital adequacy (difference between Additional
Tier 1 capital as reported in row 44 and admissible
Additional Tier 1 capital as reported in 44a)
-
of which: Excess Additional Tier 1 capital which is
considered as Tier 2 capital under row 58b
-
Eligible provisions included in Tier 2 capital
Eligible revaluation reserves included in Tier 2
capital
Total of row 50
Excess Tier 2 capital not reckoned for capital
adequacy (difference between Tier 2 capital as
reported in row 58 and T2 as reported in 58a)
g
400.0
Deferred tax associated with accumulated losses
10
j = j1 + j2 + j3 +
j4
39,630.8
80
84
Ref No.
32,349.6
32,349.6
-
h
` million
DF 12 - Composition of Capital - Reconciliation
Requirements
Step 1
A
Capital and Liabilities
Paid-up capital
Reserves & surplus
Minority interest
Total capital
Balance sheet as in consolidated
financial statements
Balance sheet under regulatory
scope of consolidation
As on 31-Mar-14
As on 31-Mar-14
4,798.1
436,868.3
1,517.3
443,183.7
4,798.1
436,558.3
917.0
442,273.4
3,670,803.3
27,593.0
3,643,210.3
-
3,671,254.5
27,593.0
3,643,661.5
-
495,967.2
214,315.4
495,967.2
214,315.4
37,520.0
37,520.0
of which: Others
of which: Capital instruments
69,401.3
174,730.5
69,401.3
174,730.5
Other liabilities & provisions
426,245.4
426,255.5
5,036,199.6
5,035,750.6
253,572.2
253,572.2
145,562.1
145,562.1
399,134.3
399,134.3
Investments
of which: Government securities
of which: Other approved securities
of which: shares
of which: Debentures & Bonds
of which: Subsidiaries, Joint Ventures,
Associates
of which: Others (including Commercial Papers,
Mutual Funds etc.)
1,195,710.6
946,400.2
1,488.8
36,358.6
1,195,290.3
946,400.2
1,377.2
36,358.6
544.5
311.8
210,918.5
210,842.5
iii
Loans and advances
of which: to banks
of which: to customers
3,154,188.6
8,646.8
3,145,541.8
3,154,188.6
8,646.8
3,145,541.8
iv
Fixed assets
30,262.8
30,262.8
Other assets
of which:
(a) goodwill and intangible assets
(b) deferred tax assets
255,354.8
255,326.1
v
19,185.6
19,185.6
vi
Goodwill on consolidation
1,548.5
1,548.5
vii
Debit balance in Profit & Loss account
i
ii
Deposits
of which: Deposits from banks
of which: Customer deposits
of which: Other deposits
Borrowings
of which: from RBI
of which: From banks
iii
iv
of which: From other institutions & agencies
Total Capital and Liabilities
B
i
ii
Assets
Cash and balances with RBI
Balance with banks and money at call and short
notice
Total
Total Assets
5,036,199.6
5,035,750.6
` million
DF 12 - Composition of Capital - Reconciliation
Requirements
Step 2
A
Capital and Liabilities
Paid-up capital
Reserves & surplus
of which:
Share premium
Balance in Profit/Loss A/c
of which:
(a) balance in profit/ loss account
(relating to associates) not
considered under regulatory scope
of consolidation
i
Statutory Reserves
General Reserve
Amalgamation Reserve
Capital Reserve
Investment Reserve Account
Foreign Currency Translation Reserve
Minority interest
of which considered under capital
funds
Total capital
ii
Deposits
of which: Deposits from banks
of which: Customer deposits
of which: Other deposits
Borrowings
of which: from RBI
of which: From banks
of which: From other institutions & agencies
iii
of which: Others
of which: Capital instruments
of which:
(a) Eligible AT1 capital
i
As on 31-Mar-14
As on 31-Mar-14
Ref. No.
4,798.1
436,868.3
4,798.1
436,558.3
a1
143,051.9
152,074.7
143,051.9
151,764.7
a2
b
310.0
91,883.5
34,687.4
10,635.6
4,395.9
208.9
(69.6)
1,517.3
-
-
91,883.5
34,687.4
10,635.6
4,395.9
208.9
(69.6)
-
443,183.7
442,273.4
3,670,803.3
27,593.0
3,643,210.3
-
3,671,254.5
27,593.0
3,643,661.5
-
495,967.2
214,315.4
495,967.2
214,315.4
37,520.0
37,520.0
69,401.3
174,730.5
69,401.3
174,730.5
d
1,600.0
g
-
121,891.6
h
(c) Eligible T2 capital issued by
subsidiaries
-
-
i
426,245.4
426,255.5
Provisions against standard assets
12,938.7
12,929.8
j2
Country risk provisions
Floating provisions
39.7
19,193.8
39.7
19,171.2
j3
j4
5,036,199.6
5,035,750.6
253,572.2
253,572.2
145,562.1
145,562.1
Assets
Cash and balances with RBI
Balance with banks and money at call and
short notice
Total
399,134.3
Investments
of which: Government securities
of which: Other approved securities
of which: shares
of which: Debentures & Bonds
of which: Subsidiaries, Joint Ventures,
Associates
of which good will on acquisition of IARC
included as part of carrying amount as
per AS 23
of which: Others (including Commercial
Papers, Mutual Funds etc.)
1,195,710.6
946,400.2
1,488.8
36,358.6
1,195,290.3
946,400.2
1,377.2
36,358.6
544.5
311.8
7.0
7.0
210,918.5
210,842.5
iii
Loans and advances
of which: to banks
of which: to customers
3,154,188.6
8,646.8
3,145,541.8
3,154,188.6
8,646.8
3,145,541.8
iv
Fixed assets
30,262.8
30,262.8
255,354.8
255,326.1
v
c5
917.0
399,134.3
ii
c1
c2
c3
c4
j1
-
Total Capital and Liabilities
B
Balance sheet under regulatory
scope of consolidation
(b) EligibleT2 capital issued by Bank
Other liabilities & provisions
of which:
iv
Balance sheet as in consolidated
financial statements
Other assets
of which:
(a) goodwill and intangible assets
Out of which:
Goodwill
Other intangibles (excluding MSRs)
(b) deferred tax assets
vi
Goodwill on consolidation
vii
Debit balance in Profit & Loss account
Total Assets
-
-
-
-
-
e1
-
19,185.6
19,185.6
f
1,548.5
1,548.5
e2
5,036,199.6
5,035,750.6