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RBI/2005-06/29, DT. 01/07/2005

Master Circular - NBFC's - Acceptance of Public Deposits(Part -II)

Part - 5 (i)

Investments (at book value)

Item No.	Particulars	Item Code	Amount
1.	Investments in -
	(i) Fixed deposits with banks/certificates of deposits issued by banks	541
	(ii) Balances in any other deposit accounts with bank(s)	542
	(iii) Securities of Central/State Govts. and bonds guaranteed by Central/State Govts.	543
	(iv) Units of Unit Trust of India	544
	(v) Others (Please specify………)	545
2.	Investments in shares:
	(i) Quoted	511
	(ii) Unquoted	512
3.	Investments in debentures and bonds	515
4.	Investments in shares of and debentures/bonds of companies where directors of the company hold substantial interest.(Please see the instruction No.1 of Part-4). (Details in Annexure No……….. )	520
5.	Total [541 to 545 + 511 + 512 + 515 + 520]	500

Instructions:

(1) Details of shares, debentures and commercial papers held in investment account or by way of stock-in-trade should be included in this part.

(2) Fixed deposit with other companies should not be included here but should be shown in Part- 4

(3) Investment in unquoted debentures / bonds shall be treated as credit and not investment.

Part - 5 (ii)

Quoted shares/debentures/bonds/commercial papers

Item No.	Particulars	Item Code	Amount
1.	Book value	551
2.	Market value	552

Part - 6

Hire Purchase Business

Item No.	Nature of goods on hire	Item Code	Number of Accounts	Amount
1.	Automobiles :
	(i) Heavy Commercial Vehicles	611
	(ii) Light Commercial Vehicles including two wheelers	612
	(iii) Others	613
2.	Total [611+612+613]	610
3.	Household durables	621
4.	Data processing / office automation equipment	622
5.	Agricultural implements (Tractors, Bulldozers, etc.)	623
6.	Industrial machinery or tools or equipment for use in industries	624
7.	All others	625
8.	Total [610+ 621 to 625]	600
9.	Of 8 above, dues from - Subsidiaries / Companies in the same group / Companies, firm and proprietary concerns where directors of the company hold substantial interest	691

Part - 7

Equipment Leasing business

Item No.	Nature of Equipment on Lease	Item Code	Gross Leased Assets	Accumulated depreciation +/- Lease Adjustment Account	Net Leased Assets plus amounts due but not received
1.	Plant & Machinery	701
2.	Data Processing/office equipment	702
3.	Vehicles	703
4.	Others	704
5.	Total (701+702+703+704)	700
6.	Of 5 above, dues from Subsidiaries / companies in the same group / companies, firms and proprietary concerns where directors of the company hold substantial interest / or are interested	791

Part - 8

Bills business

Item No.	Particulars	Item Code	Amount
1.	Bills purchased/discounted where the drawers, drawees or any endorsers are:
	(i) Subsidiaries of the company	801
	(ii) Companies in the same group	802
	(iii) Companies or firms in which any director of the company holds substantial interest or proprietary concerns owned by him	803
2.	Bills purchased / discounted other than 1 above	820
3.	Total (801 + 802 + 803 + 820)	800

Part - 9

Particulars about other fixed assets

Item No.	Particulars	Item Code	Amount
1.	Fixed assets
	(i) Land and Buildings for own use	901
	(ii) Land and Buildings-others	902
	(iii) Furniture and Fixtures	903
	(iv) Vehicles	904
2.	Other assets excluding intangibles	905
3	Total of other assets (901 + 902 + 903 + 904+905)	910
4.	Total assets [ excluding intangibles] (400 + 500 + 600 + 700 + 800 + 910]	900

Part - 10

Business statistics / information for the year ended 31 March, 200--

Item No.	Particulars	Item Code	Amount
1	I. Disbursements (Fund based activities) Equipment leasing:
	(a) Outstanding balances as on the date of the return	1001
	(b) Total disbursement during the year	1002
2	Hire purchase:
	(a) Outstanding balances as on the date of the return	1003
	(b) Total disbursement during the year	1004
3	Loans
	(a) Loans against shares to corporates:
	(i) Outstanding balances as on the date of the return	1005
	(ii) Total disbursement during the year	1006
	(b) Loans against shares to individuals:
	(i) Outstanding balances as on the date of the return	1007
	(ii) Total disbursement during the year	1008
	(c) Loans against shares to brokers:
	(i) Outstanding balances as on the date of the return	1009
	(ii) Total disbursement during the year	1010
	(d) Loans to finance Initial Public Offerings (IPOs):
	(i) Outstanding balances as on the date of the return	1011
	(ii) Total disbursement during the year	1012
	(e) Inter-corporate loans / deposits:
	(i) Outstanding balances as on the date of the return	1013
	(ii) Total disbursement during the year	1014
	(f) Others	1015
4	Bills Purchased/Discounted :
	(a) Outstanding balances as on the date of the return	1016
	(b) Total disbursement during the year	1017
5	Of 4, bills rediscounted :
	(a) Outstanding balances as on the date of the return	1018
	(b) Total volume during the year	1019
6	II. Trading in shares / securities (quoted other than SLR) Purchases / sales of shares / debentures / commercial papers:
	(a) Purchases	1020
	(b) Sales	1021
7.	III. Fee based activities Guarantees issued for Capital Market Operations:
	(a) Outstanding balances as on the date of the return	1022
	(b) Total volume during the year	1023
8.	Guarantees issued for other purposes:
	(a) Outstanding balances as on the date of the return	1024
	(b) Total volume during the year	1025
9	Lease / Hire purchase syndicated during the year	1026
10.	Loan / ICDs syndicated during the year	1027
11	Bills syndicated during the year	1028
12	Underwriting :
	(a) Total amount underwritten	1029
	(b) Amount devolved	1030
	(c) Outstanding commitments	1031

Part - 10(A)

Status of overdues

Item No.	Particulars	Item Code	Amount
1	Lease overdues more than 12 months	1041
2	Lease overdues up to 12 months	1042
3	Hire purchase overdues more than 12 months	1043
4	Hire purchase overdues up to 12 months	1044
5	Other overdues more than 6 months	1045
6	Other overdues up to 6 months	1046
7	Total (1041 to 1046)	1040

Part - 11

Particulars of selected Income and Expenditure

(Please see instructions given below).

Fund-based income :

1	Gross lease income	1101
2	Less : Depreciation on Assets on Lease + / - Lease Equalisation	1102
3	Net lease income (1101-1102)	1103
4	Hire purchase income	1104
5	Bills discounting income	1105
6	Investment income
	(a) Dividend / interest	1106
	(b) Profit / Loss (+ / - ) on sale of shares /debentures / commercial papers	1107
7.	Interest income
	(a) Inter-corporate deposits / loans	1108
	(b) Other loans and advances	1109
8	Other fund based income	1110
9	Total fund based income (1103 to 1110)	1111
10	Fee based income Income from merchant banking activities	1112
11	Underwriting commission	1113
12	Income from syndication of bills, loans, ICDs, lease & hire purchase	1114
13	Miscellaneous income	1115
14	Total fee-based income (1112 to 1115)	1116
15	Total Income (1111 + 1116)	1100
16	Interest and other financing costs Interest paid on fixed deposits	1117
17	Interest paid on ICDs	1118
18	Brokerage	1119
19	Reimbursement of expenses to brokers	1120
20	Other financing costs	1121
21	Bills rediscounting charges	1122
22	Total financing costs (1117 to 1122)	1123
23	Operating expenses Employee costs	1124
24	Other administrative costs	1125
25	Total operating costs (1124 + 1125)	1140
26	Depreciation on own assets	1126
27	Intangible assets amortised	1127
28	Provision for diminution in value of investments	1128
29	Provision against Non-Performing Assets	1129
30	Other Provisions if any	1130
31	Total expenses (1123 +1140 + 1126 to 1130)	1150
32	Profit before tax (1100-1150)	1160
33	Tax	1170
34	Profit after tax (1160 - 1170)	1180

Instructions :

(1) Particulars in this part should be for a full financial year. If the company closes its books on any date other than on 31st March, the date of closing of the books and the period should be indicated.

(2) “Gross lease income” includes lease rentals (net of rebate), lease management fees, lease service charges, up-front fees, profit on sale of leased assets and delayed / late payment charges relating to lease business (including interest/compensation charges on advance payment for purchase of assets in respect of lease agreements entered into / finalised).

(3) ‘Lease equalisation account’ has the same meaning as in the Guidance Note on Accounting for Lease (revised) issued by ICAI.

(4) ‘Hire purchase income’ includes finance charges(net of rebate), hire service charges, delayed / late payment charges, up-front fees and other income relating to hire purchase business (including interest earned on advance payment for acquisition of hire purchase assets for identified hirers)

C E R T I F I C A T E

1. Certified that the directions contained in the Non-Banking Financial Companies Acceptance of Public Deposits (Reserve Bank) Directions, 1998* (as amended from time to time)/ Miscellaneous Non-Banking Companies (Reserve Bank) Directions, 1977*, as the case may be, are being complied with.

2. Further certified that the particulars / information furnished in this Return have been verified and found to be correct and complete in all respects.

(* Please delete whichever is not applicable)

Date: Place:

Signature of Manager / Managing Director / Authorised Official

A u d i t o r ’ s R e p o r t

We have examined the books of account and other records maintained by ----------------------------- ------------ Company Ltd. in respect of the data furnished in this return and report that to the best of our knowledge and according to the information and explanations given to us and shown by the records examined by us, the data furnished in this return are correct.

Place: Date:

Signature: Name of the Chartered Accountants

Enclosures to the return :

1. The following documents should be submitted along with the return in case they have not already been sent. Please tick in the box against the item for the documents enclosed and state the date of submission in other cases.

(i) A copy of the audited balance sheet and profit and loss account dated nearest to the date of return.

(ii) Specimen signature card.

(iii) A copy of application form referred to in paragraph 4(12) of the Notification No.DFC.118/DG(SPT)-98 dated January 2, 1998 or paragraph 6 of the Notification No.DNBC.39/DG(H)-77 dated the 20th June 1977.

2. A list of Principal officers and the names and addresses of directors in the form enclosed is to be sent with this return.

Part - 12

List of principal officers and directors of -------------------------------------------------- Ltd.

I. Principal Officers

Sr.No.	Name	Designation	Address & Tel. No.	If director in any company / ies, name(s) of the company / ies

II. Directors

Sr.No.	Name	Address	% of equity shares of the company held by the director, his spouse and minor children	Names of other companies where he/she is a director

Place: _____________________ Date : _____________________

Signature of Manager / Managing Director / Authorised Official Name : Designation :

___________________________ ___________________________ ___________________________

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