RM67 Basel Ii

CRN
UCO BANK 339/ 2007-08

(A Govt. of India Undertaking)
Head Office : HONOURS YOUR TRUST
Risk Management Deptt. Circular No.
10, B.T.M. Sarani (4th Floor) CHO/RM/67/2007-08
Kolkata - 700 001 Dated : 30.01.2008
To All Branches / Offices of the Bank :
Sub : Capital Adequacy under Basel II – Revised Guidelines
G I S T
Instructions for assessing capital adequacy under Basel-II advised by Circular
No.CHO/RM/10/2006-07 dated 15.05.2006 stands revised based on
revised guidelines on the matter by Reserve Bank of India. The Capital Adequacy
under Basel-II of the Bank has to be estimated based on these guidelines.
Accordingly, set of information that are to be submitted have also been
revised. This circular provides necessary guidelines for the same. Branches
and Zonal offices are requested to note the same and strictly comply with
the requirements.
The first such statements are to be submitted beginning 31 st December 2007,
which should be sent by branches to respective zonal offices within 24 th
February 2008. Zonal offices would submit consolidated position of their zone
to HO Risk Management and Finance Departments within 28 th February 2008.
Branches and Zonal offices would continue to submit BS-21 as usual, which
is used for assessing capital adequacy under Basel-I.
Branches and offices are requested to refer to the Circular No.CHO/RM/10/2006-07 dated
15.5.2006 on the subject “Capital Adequacy - Implementation of revised Capital
Adequacy Framework”. In accordance with the instructions contained in the said
circular, branches were submitting Annexure-5 & 6 to their respective Zonal offices and
Zonal offices were consolidating the statements received from branches under their
jurisdiction and submitting Annexure-5A to Head Office, Finance Department and
Head Office, Risk Management Department.
Reserve Bank of India has since advised revision in the said framework. In order to
align with the revised guidelines of Reserve Bank of India for assessing capital
adequacy under Basel-II, existing instructions in the matter (issued vide Circular
No. CHO/RM/10/2006-07 dated 15.5.2006 referred to above) has been revised and the
revised instructions “DETAILED GUIDELINES” is enclosed to this circular.
It may be noted that reporting requirements and format of reporting has also been
revised. Consequently, Branches and Zonal offices may now onwards submit required
information in revised formats and in accordance with present set of instructions.
The branches and Zonal offices are also required to keep necessary records for audit
purposes.
It may be mentioned here that branches are required to submit necessary details for
estimating capital requirement on account of loans and advances (item 1699 of BS-1),
contingent/off-balance sheet credit items and bank exposures - not related to loans
and advances (items 1505 to 1511 of BS-1). Estimation of capital requirements for
all other assets is to be carried out at Head Office.
The process/steps that branches are required to follow are detailed in the “DETAILED
GUIDELINES”. However, a brief outline is given below.
1. Process/steps for estimating capital requirement on account of loans and

advances (item 1699 of BS-1) and contingent/off-balance sheet credit items
‰ Segmentation of Portfolio
Revised framework for capital adequacy adopted by Reserve Bank of India specifies
varying risk weight depending upon nature of loans and advances. Consequently,
outstanding balances under loans and advances and off-balance sheet/contingent
credit items of a branch are to be classified into various segments.
‰ Determining Total Exposure

It must be clarified that exposure on a borrower may not equal outstanding balances
in his loan accounts. Therefore, exposure on every borrower has to be estimated,
which would depend up on
i. Outstanding fund based facilities,
ii. Un-availed portion of the sanctioned fund-based facilities and
iii. Outstanding non-fund based facilities
that the borrower is enjoying. Total exposure on a borrower would be sum of exposures
on account of all these items.
‰ Benefit of Collaterals/Guarantees
RBI guidelines provide for reduction in exposure on a borrower, if exposures are
secured by
i. Deposits under lien
ii. Approved financial collaterals
iii. Eligible guarantees
2
The guidelines for estimating allowable reduction arising out of these are different.
Consequently they have to be estimated separately in the manner specified.
‰ Net exposure
Net exposure on a borrower is total exposure less allowable reductions, wherever
applicable.
‰ Consolidation
Net exposure on borrower accounts for each segment is totalled for ascertaining
segment-wise exposure/risk weighted assets. This is followed by consolidation of
exposure/risk weighted assets of each segment to assess branch-wise exposure/
risk weighted assets.
According to RBI guidelines, certain categories of loans and advances have been
assigned risk weights irrespective of risk-rating. In such cases branches are required
to compute risk weighted assets and report the same. However, there are certain
categories of loans and advances where risk weights have been assigned based on
risk-rating. In such cases branches are required to compute and report net exposure
only. Appropriate risk weights would be applied and risk weighted assets would be
computed at Head Office.
Based on the information received by the zonal office from branches, zonal level
consolidation is to be carried out.
2. Process/steps for estimating capital requirement on account of bank

exposures - not related to loans and advances (items 1505 to 1511 of BS-1)
Outstanding bank balances reported under items 1505 to 1511 in BS-1 are to be
reported bank-wise in appropriate annexure.
Reporting Requirements
The Statements that are compiled at the branches are to be submitted within a time
frame to respective zonal offices for further consolidation.
Branches and offices are requested to note that Capital Adequacy as per Basel-I & II
has to be carried out simultaneously. Accordingly, Zonal offices have to ensure that
Annexure-5 is submitted along with BS-21 within the stipulated date prescribed for
BS-21. Branches are also advised to submit Annexure-5 to their respective Zonal offices
along with BS-21 within the date of submission stipulated for BS-21 in terms of
Closing Circular issued by Head Office, Finance Department.
Branches and offices should also note that the statements should be audited by
Statutory Auditors and accordingly, they are requested to place the statements
before the auditors and submit the statements duly audited.
3
In case branches and Zonal offices need any clarification on the matter, they are
requested to refer to “RBI Guidelines” enclosed or to get in touch with Head Office,
Risk Management Department in this regard.
Deputy General Manager

( Risk Management )
Enclo :
A. Detailed guidelines along with following
Enclosures
i. Enclosure 1 – Guidelines for reporting Sovereign Assets
ii. Enclosure 2 – Guidelines for reporting Bank Exposures
iii. Enclosure 2A – Guidelines for reporting Bank Exposures Not Related to Loans &
advances
iv. Enclosure 3 – Guidelines for reporting NPAs
v. Enclosure 4 – Guidelines for reporting General Loans & Advances (Where Risk Weight
is independent of Rating)
vi. Enclosure 4A – Guidelines for reporting General Loans & Advances (Where Risk
Weight is based on Rating)
vii. Enclosure 5 – Consolidation of Risk Weighted Assets
viii. Enclosure 6 – Retail Exposure – Essential Conditions
ix. Enclosure 7 – Operational Requirements – For Availing Exposure Reduction on
Account of availability of collaterals, guarantees etc.
x. Table - 1 titled “Credit Conversion Factors”
xi. Table - 2 titled “Haircut for exposure - He”.
xii. Table- 3 titled “Haircut for collateral - Hc”.
xiii. Table - 4 titled “Table for Maturity Factor - (Mf)”.
xiv. Table - 5 titled “Eligible Financial Collaterals”
xv. Table - 6 titled “Risk weight for Various Exposures
xvi. Annexure 1 – Reporting format for Sovereign Assets
xvii. Annexure 2 – Reporting format for Bank Exposures
xviii. Annexure 2A – Reporting format for Bank Exposures Not Related to Loans &
advances
xix. Annexure 3 – Reporting format for NPAs
xx. Annexure 4 – Reporting format for General Loans & Advances (Where Risk Weight
is independent of Rating)
xxi. Annexure 4A – Reporting format for General Loans & Advances (Where Risk Weight
is based on Rating)
xxii. Annexure 5 – Reporting format for Consolidated position of Risk Weighted Assets
“WE SHALL MAKE UCO – A TOP CLASS BANK”

CLARION PRINTING
4
DETAILED GUIDELINES
1. Segmentation of Credit Portfolio

Following are guidelines for segmentation of credit portfolio.
1 . 1 . Segmentation should cover all assets reported under loans and advances
(item 1699 of BS-1) and contingent/off-balance sheet credit items and bank
exposures – not related to loans and advances (items 1505 to 1511 of BS-1).
Note :
A branch may have one or few or several accounts in various segments. It is also
possible that a branch may not have any account in a particular segment.
For example, a branch may have say 500 accounts that may be segmented under
‘Retail exposure’, 50 accounts that may be segmented under ‘Accounts secured by
mortgages on residential property’ and may not have any account that can be
segmented under ‘Accounts secured by mortgages on commercial property’.
It is to be noted that each borrower account may be classified under one segment
only.
Therefore, total of number of accounts in each segment would equal to total number
of borrower accounts in the credit portfolio of the branch.
For example, number of segment-wise borrower accounts in a branch is as

follows :
Accounts guaranteed by Central Government 1
Accounts guaranteed by State Governments 2
Exposure on Scheduled banks 2
Accounts under ‘Retail exposure’ 521
Accounts secured by mortgages on residential property 65
Accounts secured by mortgages on commercial property 3
Total Borrower Accounts 594
Total number of borrower accounts in the branch should also be 594.
1 . 2 All Standard assets would qualify for only one segment depending upon type of
exposure. Standard asset types (asset segments), their respective definitions,
and reference to reporting format and guidelines are tabulated below.
5
Note :
Segmentation is to be carried out in the same order as listed.
This implies that first the sovereign exposures would be identified in the standard
asset portfolio. This would be followed by identification of bank exposures in the
portfolio net of sovereign exposures. This would be followed by identification of
restructured accounts net of sovereign and bank exposures. This process would
follow for subsequent segments.
Sl. Asset Types Definition Reporting Guideline

No. (Segments) Format R e f e re n c e
Sovereign Assets
1 Advances All exposures (both FB & NFB) on Annex. 1 Encl - 1

Guaranteed by Central Govt. of India and accounts
Govt. of India guaranteed by it.

Guaranteed by State Govts in India and accounts
State Govts in guaranteed by them.
India

Guaranteed by Govts of foreign sovereigns and
Govts of foreign accounts guaranteed by it, where
sovereigns exposures denominated in
(Exposures domestic currency of the foreign
denominated in country made out of resources in the
domestic same currency raised in the
currency of the jurisdiction of the foreign country.
foreign country)

Guaranteed by Govts of foreign sovereigns and
Govts of foreign accounts guaranteed by it, which are
sovereigns denominated in the currency of the
(other than foreign country other than those
those covered covered under 3 above.
under 3 above).
6
Bank Exposures included under Loans & Advances (item 1699 of BS-1)
5 Exposure on Exposures (both FB & NFB) on Annex. 2 Encl - 2

banks incorpo- Banks in India (both scheduled &
rated in India and Non-scheduled Commercial Banks
foreign bank including RRBs) and branches of
branches in India foreign banks in India included
– both scheduled under “Loans & Advances” in BS -
& non-scheduled 1 under item 1699.
banks –
foreign banks foreign banks included under
included under “Loans & Advances” in BS - 1 under
“Loans & item 1699, which are denominated
Advances” in BS in domestic currency of the foreign
- 1 under item country made out of resources in
1699, the same currency raised in the
denominated in jurisdiction of the foreign country.
domestic
currency of the
foreign country

foreign banks foreign banks included under
included under “Loans & Advances” in BS - 1 under
“Loans & item 1699, which are denominated
Advances” in BS in the currency of the foreign
- 1 under item country but not included under Sl
1699, other than No 6 above.
those mentioned
in Sl No 6 above.
Bank Exposures Not Related to Loans & advances (items 1505 to 1511 of BS-1)
8. Bank Exposures Outstanding balances on banks Annex. 2A Encl - 2A

Not Related to incorporated in India and foreign
Loans & bank branches in India – both
advances scheduled and non-scheduled
banks – included under items 1505
to 1511 in BS - 1.
7
General Loans & Advances (Where Risk Weight is independent of Rating)
9 Accounts of Entities, whose obligations have Annex. 4 Encl - 4

entities whose been subjected to re-structuring /
obligations have re-scheduling either by Bank or with
been re- other bankers/creditors, unrated
structured/re- standard/performing claims until
scheduled satisfactory performance under
the revised payment schedule
has been established for one year
from the date when the first
payment of interest/principal falls
due under the revised schedule.
10 Loans & All loans and advances to staff Annex. 4 Encl - 4
Advances to staff members of our Bank which are
fully covered by fully covered either by super-
superannuation annuation benefit or by mortgage of
benefit and/or flat/house or both
mortgage of flat/
house
11 Claims secured Accounts which meet the following Annex. 4 Encl - 4

by Residential criteria :
Property – LTV (i) Loan is for the purpose of
75% or Less – acquiring residential property
Loan Amt. < Rs. that is or will be occupied by
20 lacs borrower or that is rented
(ii) Secured by mortgage of
Residential property
(iii) Have Loan to Value Ratio of
75% or less
(iv) Loan amount is less than Rs.20
lacs
Note : Loan to Value Ratio is to
be computed as a percentage
using the following formula :
(Principal + Accrued Intt. + Other
charges pertaining to the loan
Contd. …
8
without any netting) ÷ (Realisable

value of residential property
mortgaged to the Bank)

75% or Less – acquiring residential property
Loan Amt. Rs. 20 that is or will be occupied by
lacs or more borrower or that is rented
75% or less
(iv) Loan amount is Rs.20 lacs or
more

more than 75% acquiring residential property
that is or will be occupied by
borrower or that is rented
(iii) Loan to Value Ratio is more
than 75%
14 Claims secured All exposures (both FB & NFB) Annex. 4 Encl - 4

by Commercial secured by mortgages on
Real Estate Commercial Real Estate that
includes
i. Office bldg., Retail space,

Multi-purpose commercial
premises, Industrial or
Warehouse space, Hotels,
Land acquisition, development
& construction etc.
Contd. …
9
ii. All exposures (both FB & NFB)

on entities for setting up
Special Economic Zones
(SEZs) or acquiring units under
SEZs which include Real Estate
15 Consumer Credit All loans and advances in the

Including nature of personal loans and
Annex. 4 Encl - 4
Personal Loans includes UCO Shopper, UCO Super
Shopper/UCO Car, UCO Cash etc.
16 Capital Market All exposures, defined under Policy
Exposure guidelines for Capital Market
Annex. 4 Encl - 4
Exposure (Annexure-IV) of Loan
Policy Document 2007-08 (Page
188-189).
17 Venture Capital All exposures (both FB & NFB) on

Funds Venture Capital Funds Annex. 4 Encl - 4
18 Claims on Non All exposures (both FB & NFB) on
Deposit taking- non-deposit taking Systematically
Annex. 4 Encl - 4
Systematically Important NBFCs with asset size of
Important – Rs.100 Cr. or more.
NBFCs
General Loans & Advances (Where Risk Weight is based on Rating)
19 Claims on All exposures (both FB & NFB) on Annex. 4A Encl - 4A

Domestic Public Domestic Public Sector Entities
Sector Entities

Foreign Public Foreign Public Sector Entities
Sector Entities

Primary Dealers Primary Dealers in the Books of
the Bank.
22 Claims on (i) Where exposures (both FB & Annex. 4A Encl - 4A

Corporates – NFB) on a single borrower or
Short Term borrowers belonging to a group
Contd. …
10
(Contractual exceed Rs.5 Cr., they would

maturity up to be classified as Corporate
one year or less) exposures.
(ii) Loans and advances to inter-
mediaries for on-lending would
be classified as corporate
exposures if exposure on the
intermediaries is more than
Rs.5 Cr.
23 Claims on (i) Where exposures (both FB & Annex. 4A Encl - 4A

Corporates – NFB) on a single borrower or
Long Term borrowers belonging to a group
(Contractual exceed Rs. 5 Cr., they would
maturity of more be classified as Corporate
than one year exposures.
and includes (ii) Loans and advances to
financing under intermediaries for on-lending
cash credit) would be classified as
corporate exposures if
exposure on the intermediaries
is more than Rs.5 Cr.
24 Securitisation Any exposure which has been Annex. 4A Encl - 4A

Exposure defined as securitization exposure
by a Competent Authority in the
Sanction Advice given to the
branch.
25 Accounts Where exposures (both FB & NFB) Annex. 4 Encl - 4

Guaranteed by on a single borrower or on
DICGC/CGTSI borrowers belonging to a group
are Rs. 5 Cr. or less, and are
guaranteed by DICGC/CGTSI
26 Accounts Where exposures (both FB & NFB) Annex. 4 Encl - 4
Guaranteed by on a single borrower or on
ECGC borrowers belonging to a group
are Rs. 5 Cr. or less, and are
guaranteed by ECGC
Contd. …
11
2 7 H Regulatory Retail (i) Where exposures (both FB & Annex. 4 Encl - 4

Portfolio NFB) on a single borrower or
on borrowers belonging to a
group are Rs.5 Cr. or less, they
would be classified as Regu-
latory Retail Portfolio provided
they do not qualify to be
included in any one of the
categories described above.
(ii) Loans and advances to inter-
mediaries for on-lending may
be classified as Regulatory
Retail where exposures (both
FB & NFB) on the inter-
mediaries are Rs.5 Cr. or less.
(iii) All educational loans would
be classified as Regulatory
Retail Portfolio.
(iv) Loans and advances to Bank’s
own staff that are not covered
under Item 10 above may be
included in Regulatory Retail
Portfolio.
H Refer Enclosure 6 for essential conditions for classifying an asset as ‘Retail Exposure’.
1 . 3 All Non Performing Assets would qualify for only one of the following
segments depending upon amount of provision and/or security available and
not based upon type of exposure. Non Performing asset types (asset
segments), their respective definitions, and reference to reporting format and
guidelines are tabulated below.

1 NPAs Type 1 All NPAs secured by residential Annex. 3 Encl - 3

property with specific provision
less than 20% of outstanding NPA
provided
Contd. …
12
(i) Loan is for the purpose of

acquiring residential property
75% or less
2 NPAs Type 2 NPAs secured by residential Annex. 3 Encl - 3

property with specific provision of
20% or more but less than 50% of
outstanding NPA provided
75% or less
3 NPAs Type 3 NPAs secured by residential Annex. 3 Encl - 3
property with specific provision of
50% or more of outstanding NPA
provided
75% or less
4 NPAs Type 4 NPAs fully secured by land & Annex. 3 Encl - 3
building and/or plant & machinery
and/or other eligible collaterals with
specific provision of 15% or more
of outstanding NPA, provided
Contd. …
13
i. Eligibility conditions for

collaterals are met
ii. Collateral are either land &
building (valued by an expert
valuer where valuation is not
more than 3 years old) and/or
plant and machinery (in good
working condition with
value not more than depre-
ciated value as reflected in the
audited balance sheet of the
borrower not older than 18
months)
iii. The other eligible collaterals
are not recognized for credit
risk mitigation purposes
5 NPAs Type 5 NPAs not covered under 1, 2,3 & 4 Annex. 3 Encl - 3
above with specific provision less
than 20% of outstanding NPA
above with specific provision 20%
or more but less than 50% of
outstanding NPA
above with specific provision
50% or more of outstanding NPA
1 . 4 Basic Data Requirement

After an account is segmented, exposure on the account and allowable reductions
are to be computed in accordance with the guidelines given. This calls for account-
wise data and reference tables. List of necessary data and reference tables is given
below.
1) Total Fund Based limit sanctioned excluding Term Loan
2) Total outstanding balance under Fund Based facilities
3) Term Loan balance outstanding
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4) Un-drawn portion of the Term Loan – of which
(i) Amount to be drawn within 1 year
(ii) Amount to be drawn after 1 year
Note :
1. Un-drawn portion of term Loan refers to that portion of Term Loan, which is yet
to be disbursed.
2. Where a Term Loan is to be disbursed in phases and subsequent phases

would be disbursed only after confirmation/ consent/ approval to be received
from sanctioning authority, loans to be disbursed under subsequent phases
may not be treated as un-drawn portion of Term Loan as Bank may not disburse
the Term Loan.
5) Non Fund Based limits and outstanding balances (facility-wise) along with
margin if any, specifically prescribed for Non Fund Based facility/ facilities.
6) Deposits under lien (see terms and conditions mentioned below) :
These are cash margin including certificate of deposits, fixed deposit receipts
and other deposits with the bank. The following conditions are to be satisfied for
applying on balance sheet netting.
a) There is a well-founded legal basis for netting or offsetting regardless of

whether the borrower is insolvent or bankrupt. Letter of lien (A-38/39) should
have been obtained.
b) Bank is able at any time to determine the value of loans/advances and

deposits with the same counterparty that are subject to the netting agreement.
c) Bank monitors and controls the relevant exposures on a net basis.
7) Other financial collaterals if any (refer Table - 5 for items that can be included
under financial collaterals).
8) Where guaranteed by ECGC/ CGTSI/ Banks and amount covered under

guarantee.
Note : Bills discounted under LC would be an exposure which is deemed to be

guaranteed by Banks. Consequently, any outstanding under bill discounting/
negotiation under LC should be taken as exposure on Banks and included in
annexure – 2 or 2A as the case may be.
15
9) If it is guaranteed by any other guarantor rated “AA-” or better.
Note : Guarantor ’s Rating Certificate issued by anyone of the 4 Rating Agencies

i.e. CRISL, ICRA, FITCH & CARE should be available on record.
In addition to the above, the following tables are to be referred to which are enclosed
with this Circular :
1. Table - 1 titled “Credit Conversion Factors”
2. Table - 2 titled “Haircut for exposure – He”.
3. Table- 3 titled “Haircut for collateral – Hc”.
4. Table - 4 titled “Table for Maturity Factor – (Mf)”.
5. Table - 5 titled “Eligible Financial Collaterals”
6. Table - 6 titled “Risk weight for Various Exposures
2. Determining Total Exposure

After all the accounts are segregated into different segments as per the definition given
in paragraphs above, Exposure in respect of each account is to be computed in
accordance with the guidelines given below.
Total exposure on a borrower is sum total of exposure on account of

1. Outstanding balances in fund based facilities
2. Un-availed portion of the sanctioned fund-based facilities and
3. Outstanding non-fund based facilities.
The computation of exposure on account of these three items is to be carried out in

the manner given below.
2.1 Exposure on account of Outstanding balances in fund based facilities

This equals total of outstanding balances under Fund Based facilities including
outstanding balances under term loans.
Note :
It is to be carefully noted that outstanding under “Discounting/Negotiation of
Bills under LCs”, “Advances under Bank Guarantee” etc. are exposure on banks
and are to be included under exposure on banks and not on borrowers.
2.2 Un-availed portion of the sanctioned fund-based facilities

Exposure on account of un-availed portion of the sanctioned fund-based facilities
would be “Nil” in respect of borrower where branch holds unconditional letter
of undertaking from the borrower in respect of un-availed limits in terms of Bank’s
16
Circular No. CHO/RM/61/2007-08 dated 01/01/08 on the subject “New Capital
Adequacy – Undrawn or Partially Undrawn Fund Based facilities”.
However, where branch does not hold unconditional letter of undertaking from the
borrower in respect of un-availed limits in terms of Bank’s Circular referred to in the
para above, the exposure would be equal to
20% of un-drawn portion (i.e., Limits Sanctioned – Balance Outstanding) under all
fund based facilities other than term loans
+
20% of Un-drawn portion of the Term Loan, which is to be drawn within 1 year
+
50% of Un-drawn portion of the Term Loan, which is to be drawn after 1 year
Note :
‰ Un-drawn portion of term Loan refers to that portion of Term Loan, which is
yet to be disbursed.
‰ Where a Term Loan is to be disbursed in phases and subsequent phases

would be disbursed only after confirmation/ consent/ approval to be received
from sanctioning authority, loans to be disbursed under subsequent phases
may not be treated as undrawn portion of Term Loan as Bank may not
disburse the Term Loan.
2.3 Outstanding non-fund based facilities

Non Fund Based exposure may consist of Financial Guarantees, Acceptances,
Performance Guarantees, Bid bonds, Standby Letters of credit, Clean Letters of
Credit, Documentary Letters of credit, Unconditional take out finance, Conditional
take out finance etc.
For computing credit equivalent of non-fund based exposures, outstanding under

Non-Fund Based facilities are to be multiplied by corresponding Credit Conversion
Factors (CCFs). The sum total of credit equivalent of all non-fund based
exposures would be the exposure on account of outstanding non-fund based
exposures.
The “Table 1” enclosed provides Credit Conversion Factor for different Non-Fund
Based facilities.
The following is an example that explains computation of exposure on a borrower.
17
Example
To explain the method of computing exposure on a borrower account, we have

assumed a hypothetical case where following is the position of exposure on the
borrower.
Nature of facilities Limit Balance
sanctioned outstanding
(Rs. in ‘000’) (Rs. In ‘000’)
Cash Credit 200 100

Bills purchased 60 30
Packing Credit 40 30
Term Loan 200 40
500 200
Undrawn portion under fund-based limit other than Term Loan

= (3.00 lac – 1.60 lac) = 1.40 lac
Out of the undisbursed portion of the Term Loan amounting to Rs.1.60 lac, Rs.0.60
lac is to be disbursed within 1 year and Rs.1.00 lac is to be disbursed after 1 year.
Financial Guarantee 100 90

Acceptances 100 80
Performance Guarantee 90 80
Bid bonds 20 20
Stand by Letter of credit 120 50
Clean Letter of Credit 150 50
Documentary Letter of credit 100 40
Unconditional take out finance 100 100
Conditional take out finance 50 50
The exposure on the borrower account may be calculated as shown below :
1. Outstanding balances in fund based facilities in the above case is Rs. 200,000
2. Un-availed portion of the sanctioned fund-based facilities =

20% of un-drawn portion (i.e., Limits Sanctioned – Balance Outstanding) under all
fund based facilities other than term loans +
20% of Un-drawn portion of the Term Loan, which is to be drawn within 1 year +
50% of Un-drawn portion of the Term Loan, which is to be drawn after 1 year
= 20% of 140,000 + 20% of 60,000 + 50% of 100,000 = Rs 90,000
Contd. …
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3. Outstanding non-fund based facilities
Exposure on account of non-fund based facilities is calculated in the following

table :
(Rs. in ‘000’)
Sl Nature of NFB Outstanding Credit Credit
No. Exposure NFB Conversion Equivalent
Exposure Factor of NFB
Applicable (%) Exposure
(as per (3) x (4)
Table - 1)
(1) (2) (3) (4) (5)
1 Financial Guarantee 90 100 90
2 Acceptances 80 100 80
3 Performance Guarantee 80 50 40
4 Bid bonds 20 50 10
5 Stand by Letter of credit 50 100 50
6 Clean Letter of Credit 50 100 50
7 Documentary Letter of 40 20 8
credit
8 Unconditional take out 100 100 100
finance
9 Conditional take out 50 50 25
finance
Total 560 453
Total credit equivalent of non fund based exposure in the above table comes
to Rs. 453,000.
Hence, Total Exposure on the Account = 1 + 2 + 3 = 200,000 + 90,000 + 453,000

= Rs 743,000
Please note that in case the branch holds the unconditional undertaking
from the borrower in terms of Bank’s Circular No. CHO/RM/61/2007-08
dated 01/01/08 on the subject “New Capital Adequacy - Undrawn or
Partially Undrawn Fund Based facilities”, then exposure under item 2
above would be ‘Nil’ and in that case Total Exposure on the Account would
be Rs. 653,000.
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3. Benefit of Collaterals/Guarantees
Exposure computed in terms of para above would stand reduced if the exposure on
a borrower is secured by
1. Deposits under lien
2. Approved financial collaterals
3. Eligible guarantees
Allowable reduction in case of these securities is to be computed in accordance with

the instructions given below. It may please be noted that allowable reduction in
exposure on a borrower is to be estimated individually in respect of all the borrowers.
Note :
Benefit of exposure reduction on account of deposits under lien, approved

financial collaterals and guarantees is permissible only if certain terms and
conditions are met. They have been advised vide Bank’s Circular No. CHO/RM/25/
2007-08 dated 17/07/07 on the subject “Policy of Utilisation of Credit Risk Mitigation
Techniques & Collateral Management”. However, for ready reference gist of the
terms and conditions have been annexed (Enclosure 7) to this circular. Branches
must ensure that these conditions are met in full before taking benefit of exposure
reduction.
3.1 Computation of Allowable Reduction in Exposure – Deposits under Lien

In case of loans and advances secured by Bank deposits under lien, allowable
reduction in exposure is to be determined using the following formula.
Allowable Reduction = C x [ 1 - Hfx ] x Mf
Subject to a maximum of Exposure amount
(i.e., where allowable reduction is more than amount of exposure, allowable reduction
would equal to amount of exposure)
Where :
‰ C is the current value of Bank Deposit
‰ Hfx = “0” if exposure and collateral are in same currency
‰ Hfx = ”0.08" where exposure and collateral are in different currencies
‰ Mf – Maturity factor is to be taken from the Table - 4 titled “Table for Maturity
Factor – (Mf)”.
20
Note :
Normally, in cases where deposits under lien and loans and advances are in the
same currency and is well documented (Bank’s document A-38 is available),
allowable reduction would equal to the value of deposit under lien.
3.2 Computation of Allowable Reduction in Exposure – Approved

Financial Collaterals
In case of loans and advances secured by eligible financial collaterals other than
bank deposits (refer Table – 5 for list of eligible financial collaterals), allowable
reduction in exposure is to be determined using the following formula.
Allowable Reduction = [ C x ( 1 - Hc - Hfx ) x Mf ] - E x He
Subject to a maximum of Exposure amount & minimum of Zero
(i.e., where allowable reduction is more than amount of exposure net of margin and
allowable reduction on account of Lien Deposits, where available, allowable reduction
would equal to amount of exposure. Further, where allowable reduction is negative;
it should be taken as Zero.)
Where :
‰ E is exposure net of margin and allowable reduction on account of Lien
Deposits, where available
‰ C is the current value of eligible financial collateral
‰ Hfx = “0” if exposure and collateral are in same currency
‰ H fx =”0.08" where exposure and collateral are in different currencies
‰ H e is Haircut appropriate to the exposure is to be taken from the Table - 2
titled “Haircut for exposure – H e ”.
‰ H c is Haircut appropriate to the collateral is to be taken from the Table- 3
titled “Haircut for collateral – H c ”.
‰ M f – Maturity factor is to be taken from the Table - 4 titled “Table for
Maturity Factor - (Mf)”.
3.3 Eligible Guarantees

Accounts guaranteed by sovereigns, banks, DICGC/CGTSI, ECGC are to be
segmented under respective segments.
Accounts guaranteed by entities other than those mentioned above may be taken
into account provided they are rated AA(-) or better by approved rating agencies. In
India, approved rating agencies are CRISIL, ICRA, FITCH and CARE. International
21
rating agencies approved for the purpose are Standard & Poor, Moody’s and FITCH.
Necessary certificate from approved rating agencies should be on record with
branches.
Nominal guaranteed amount may be adjusted for maturity mismatch and currency
mismatch using the following formula.
Adjusted Guaranteed Amount = G x (1 - H fx ) x M f
Where :
‰ G is nominal Guaranteed Amount
‰ H fx = “0” if exposure and guaranteed amount are in same currency
‰ Hfx =”0.08" where exposure and guaranteed amount are in different currencies
‰ Mf – Maturity factor is to be taken from the Table - 4 titled “Table for Maturity
Factor - (M f)”.
The guaranteed portion is to be assigned risk weight in accordance with the rating of
the guarantor. If the rating of the guarantor is AAA, the risk weight to be applied is 20%
and if the rating of the guarantor is AA(+) or AA or AA(-), risk weight to be applied is 30%.
However, before taking the benefit of eligible guarantees it should be ensured that
terms and conditions specified in Enclosure 7 are met.
4. Consolidation
There are two stages in consolidation process. They are
i. Consolidation of risk weighted assets of all individual borrower accounts
in each segment
ii. Consolidation of segment-wise risk weighted assets
4 . 1 Consolidation of risk weighted assets of all individual

borrower accounts in each segment
Consolidation of risk weighted assets of all individual borrowers in each segment is to
be carried out in terms of guidelines referenced under para - 1 above. This is also
listed below. The format to be used for consolidation and necessary instructions for
carrying out consolidation are provided in the guidelines.
‰ Sovereign Exposures are to be consolidated in accordance with the
guidelines provided in “Encl - 1”.
‰ Bank Exposures are to be consolidated in accordance with the
guidelines provided in “Encl - 2 and Encl - 2A”.
‰ Exposures which are NPAs, are to be consolidated in accordance with
the guidelines provided in “Encl - 3”.
22
‰ Following exposures are to be consolidated in accordance with the
i. Loans & Advances to Staff fully covered by superannuation benefit and/or
mortgage of flat/house
ii. Claims Secured by Residential Property – LTV 75% or Less – Loan Amt < Rs
20 Lacs
iii. Claims Secured by Residential Property – LTV 75% or Less – Loan Amt
Rs 20 Lacs or more
iv. Claims Secured by Residential Property – LTV more than 75%
v. Accounts of entities whose obligations have been re-structured/re-s
cheduled
vi. Claims Secured by Commercial Real Estate
vii. Consumer Credit including Personal Loans
viii. Capital Market Exposure
ix. Venture Capital Funds
x. Claims on ND – SI – NBFCs
xi. Accounts guaranteed by CGTSI/DICGC
xii. Accounts guaranteed by ECGC
xiii. Regulatory Retail Portfolio
‰ Following exposures are to be consolidated in accordance with the
guidelines provided in “Encl - 4A”.
i. Claims on Domestic Public Sector Entities
ii. Claims on Foreign Public Sector Entities
iii. Claims on Primary Dealers
iv. Claims on Corporates – Short Term
v. Claims on Corporates – Long Term
vi. Securitisation Exposure
4.2 Consolidation of segment-wise risk weighted assets

Consolidation of segment-wise exposure is to be carried out in accordance with the
Validation check is critically important. Annexure 5 is to be validated. Total of
“Outstanding Amount of NPAs” under column 2, Part B of Annexure 5 and “Outstanding
balance in Fund Based Accounts” under column 3, Part A of annexure 5 should equal
the amount reported under “Item 1699 of BS - 1”.
Annexure 5 may only be submitted where the validation check is found to be correct.
In case this is not so, it would call for reconciliation and correction.
23
5. Reporting
5.1 Branch to Zonal Office

Branches would submit to their respective zonal offices Annexure 5 along with
all the supporting annexure. Supporting annexure are listed below.
1. Annex. 1 for Advances Guaranteed by Govt. of India

2. Annex. 1 for Advances Guaranteed by State Govts in India
3. Annex. 1 for Advances Guaranteed by Govts of foreign sovereigns
(Exposures denominated in domestic currency of the foreign country)
4. Annex. 1 for Advances Guaranteed by Govts of foreign sovereigns (other
than those covered under 3 above).
5. Annex. 2 for Exposure on banks incorporated in India and foreign bank
branches in India – both scheduled and non-scheduled banks.
6. Annex. 2 for Exposure on foreign banks included under “Loans & Advances”
in BS - 1 under item 1699, denominated in domestic currency of the foreign
country
in BS - 1 under item 1699, other than those mentioned in Sl No 6 above.
8. Annex. 2A for Bank Exposures Not Related to Loans & advances
9. Annex. 4 for Accounts of entities whose obligations have been re-
structured/re-scheduled
10. Annex. 4 for Loans & Advances to staff fully covered by superannuation
benefit and/or mortgage of flat/house
11. Annex. 4 for Claims secured by Residential Property – LTV 75% or Less -
Loan Amt. < Rs. 20 lacs
12. Annex. 4 for Claims secured by Residential Property – LTV 75% or Less -
Loan Amt. Rs. 20 lacs or more
13. Annex. 4 for Claims secured by Residential Property – LTV more than 75%
14. Annex. 4 for Claims secured by Commercial Real Estate
15. Annex. 4 for Consumer Credit Including Personal Loans
16. Annex. 4 for Capital Market Exposure
17. Annex. 4 for Venture Capital Funds
18. Annex. 4 for Claims on ND-SI-NBFCs
19. Annex. 4A for Claims on Domestic Public Sector Entities
20. Annex. 4A for Claims on Foreign Public Sector Entities
24
21. Annex. 4A for Claims on Primary Dealers
22. Annex. 4A for Claims on Corporates – Short Term
23. Annex. 4A for Claims on Corporates – Long Term
24. Annex. 4 for Accounts Guaranteed by DICGC/CGTSI
25. Annex. 4 for Accounts Guaranteed by ECGC
26. Annex. 4 for Regulatory Retail Portfolio
27. Annex. 4A for Securitisation Exposure
28. Annex. 3 for NPAs Type 1
Note :
If there are no exposure on a particular segment in a branch, a ‘NIL’ statement may

be submitted.
These statements are to be submitted as of 31 st March, 30 th June, 30 th September

and 31 st December every year along with Closing Statements (BS Statements). The
time schedule for submitting BS - 21 would be applicable for the same.
The first such statements are to be submitted beginning 31 st December 2007, which
should be sent by branches within 24 th February 2008.
5.2 Zonal Office to Head Office

Zonal offices, upon receipt of statements from branches would check the following :
‰ Submission is complete in all respects
‰ There is no apparent error in the statements based on available information
with them
‰ Validation check has been carried out by the branches.
Zonal offices would consolidate the position in respect of their zone for all supporting
annexure. This would follow consolidation of annexure 5
‰ Based on annexure 5 submitted by the branches, and
‰ Based on consolidated position of supporting annexures.
25
Validation check should be carried out on consolidated annexure 5. Any error in
validation has to be reconciled and rectified.
Zonal office should submit Consolidated Annexure 5 along with the following
annexure consolidated for the zone.
1. Annex. 1 for Advances Guaranteed by Govt. of India
2. Annex. 1 for Advances Guaranteed by State Govts in India
3. Annex. 1 for Advances Guaranteed by Govts of foreign sovereigns
(Exposures denominated in domestic currency of the foreign country)
4. Annex. 1 for Advances Guaranteed by Govts of foreign sovereigns (other
than those covered under 3 above).
5. Annex. 2 for Exposure on banks incorporated in India and foreign bank
branches in India – both scheduled and non-scheduled banks.
in BS - 1 under item 1699, denominated in domestic currency of the
foreign country
in BS - 1 under item 1699, other than those mentioned in Sl No 6 above.
8. Annex. 2A for Bank Exposures Not Related to Loans & advances
9. Annex. 4A for Claims on Domestic Public Sector Entities
10. Annex. 4A for Claims on Foreign Public Sector Entities
11. Annex. 4A for Claims on Primary Dealers
12. Annex. 4A for Claims on Corporates – Short & Long Term
13. Annex. 4A for Securitisation Exposure
These statements are to be submitted to Head Office, Risk Management Department

and Finance Department as of 31 st March, 30 th June, 30 th September and 31 st
December every year along with Closing Statements (BS Statements). The time
schedule for submitting BS - 21 would be applicable for the same.
The first such statements are to be submitted beginning 31 st December 2007, which
should be sent by zonal offices within 28 th February 2008.
IMPORTANT – Compilation and submission of these statements are

REGULATORY REQUIREMENT. Consequently every care is to be taken for
correct compilation and timely submission. Further, these statements
would be audited by statutory auditors. Zonal Heads are required to ensure
the same.
H H H H H H
26
Enclosure - 1
Guidelines for Reporting Sovereign Assets
Sovereign assets may be of the following four categories.
1. Loans & Advances Guaranteed by Government of India
2. Loans & Advances Guaranteed by State Governments in India
3. Loans & Advances Guaranteed by Government of foreign sovereigns

(Exposures denominated in domestic currency of the foreign country made
out of resources in the same currency raised in the jurisdiction of the
foreign country. Example of such exposure would be loans guaranteed by
Singapore Government denominated in Singapore dollar funded out of
Singapore dollar resources generated in Singapore by Singapore branch).
4. Loans & Advances Guaranteed by Government of foreign sovereigns (other

than those mentioned above).
Only Standard Loans and Advances to the extent guaranteed by the Central Govt. /
State Govt. / Government of foreign sovereigns, is to be considered under Annexure - 1.
The remaining portion of the advance where guarantee has not been extended by
any of the above Govt. bodies, is to be classified under respective segments based
upon the exposure.
NOTE – IMPORTANT
Exposures on governments reported under “Loans & Advances” in BS - 1 under
item 1699 should be reported in these statements.
Reporting format for these categories is Annexure - 1.
Separate annexure - 1 is to be prepared for each of the above mentioned categories.
If there are no borrower in a particular category in a branch, annexure - 1 is to be
prepared for that segment, but it would be a “NIL” statement.
Categories under Sl No 3 & 4 above, normally, would be in the books of overseas
branches.
Direct exposure on governments is by way of investments in treasury bills, notes
and bonds. Such exposures are reported under investments, and not under “Loans
and Advances”. Accordingly, they may not be included in reporting in annexure 1.
Compilation of Annexure - 1
A reference is invited to annexure - 1 enclosed with this circular. The detail under
27
each column in respect of an account has to be computed and filled up. These
columns are:
1. Name of the borrower account
2. Name of the Government
3. Fund Based Limits
4. Exposure on Account of outstanding balances in fund based facilities
5. Exposure on Account of Un-availed portion of the sanctioned fund-based

facilities
6. Exposure on Account of Outstanding non-fund based facilities.
7. Total Exposure
8. Margin Held, if any
9. Allowable Reduction on Account of Deposits under lien
10. Allowable Reduction on Account of Approved financial collaterals
11. Net Exposure
The method of computing these items are listed below.
1) Name of the Borrower Account :

Name of the borrower is to be mentioned in this column.
It is to be noted that all loans and advances given to a single borrower (both Fund
based & Non-fund based facilities) including ad-hoc facilities are to be taken into
consideration for computation of risk weight.
2) Name of the Government

Mention the name of the Government whose guarantee is available. For example, if the
account is guaranteed by State Government of Karnataka, mention “State Government
of Karnataka” in column 2.
3) Fund Based Limits

In the 3rd column of the format total of outstanding limits under FB facilities has to be
mentioned.
4) Exposure on Account of outstanding balances in fund based facilities

This is to be computed in terms of instructions given in the para 2.1 and entered in
column 4.
28
5) Exposure on Account of Un-availed portion of the sanctioned fund-based
facilities
column 5.
6) Exposure on Account of Outstanding non-fund based facilities.

column 6.
7) Total Exposure
This is the sum total of columns 4, 5 & 6 and is to be entered in column 7.
8) Margin Held, if any

Any margin, if held in margin account or sundry creditors account or any other account,
specifically against the claim on borrower, must be entered in the column 8.
9) Allowable Reduction on Account of Deposits under lien

column 9.
10) Allowable Reduction on Account of Approved financial collaterals

column 10.
11) Net Exposure

Net exposure is “Total Exposure” net of margin and allowable reductions on account
of Deposits under Lien and Approved Financial Collaterals. This is computed by
subtracting Column 8, 9 & 10 from column 7.
Total of all the columns is to be mentioned against the “Total” for the Segment.
This is to be used for Consolidation of segment-wise exposure
IMPORTANT NOTE : WHERE SOVEREIGN EXPOSURES ARE CLASSIFIED AS

NON-PERFORMING, RISK WEIGHT IS TO BE COMPUTED AS FOR NON-
PERFORMING ASSETS (REFER Encl 3)
H H H H H H
29
Enclosure - 2
Guidelines for Reporting Bank Exposures included under Loans &

Advances (item 1699 of BS-1)
Bank exposures included under loans and advances may be of the following three
categories.
1. Exposure on banks (including our Bank) incorporated in India and foreign
bank branches in India – both scheduled and non-scheduled banks –
included under “Loans & Advances” in BS - 1 under item 1699.
2. Exposure on foreign banks included under “Loans & Advances” in BS - 1
under item 1699, denominated in domestic currency of the foreign
country made out of resources in the same currency raised in the
jurisdiction of the foreign country. Example of such exposure would be bank
exposure denominated in Singapore dollar funded out of Singapore dollar
resources generated in Singapore by Singapore branch.
3. Exposure on foreign banks included under “Loans & Advances” in BS - 1
under item 1699, other than those mentioned in para 2 above.
These exposures would include, among others

‰ Bills discounted/negotiated under LCs opened by Banks including our Bank
‰ Loans & Advances against bank guarantees/standby LCs issued by banks
including our Bank
‰ Loans & Advances to banks against lines of credit if reported under Loans &
Advances” in BS - 1 under item 1699
Only Loans and Advances to the extent taken on the banks (including our Bank)
incorporated in India and foreign bank branches in India, is to be considered under
Annexure - 2. The remaining portion of the advance is to be classified under respective
segments based upon the exposure.
NOTE - IMPORTANT
Separate annexure – 2 is to be prepared for each of the above mentioned

categories. If there are no borrower in a particular category in a branch, annexure - 2
is to be prepared for that segment, but it would be a “NIL” statement.
Categories under Sl No 2 & 3 above, would normally be in the books of Treasury

and overseas branches.
30
each column in respect of an account has to be computed and filled up. These columns
are :
2. Name of the Bank
facilities
7. Total Exposure
11. Net Exposure

2) Name of the Bank

Mention the name of the bank. For example, if the exposure is on State Bank of India,
mention “State Bank of India” in column 2.

In the 3 rd column of the format total of outstanding limits under FB facilities has to
be mentioned.

column 4.

facilities
column 5.
31
column 6.
7) Total Exposure


column 9.

column 10.
11) Net Exposure

Total of all the columns is to be mentioned against the “Grand Total” for the
Segment. This is to be used for Consolidation of segment-wise exposure
IMPORTANT NOTE : WHERE BANK EXPOSURES ARE CLASSIFIED AS NON-

PERFORMING, RISK WEIGHT IS TO BE COMPUTED AS FOR NON-PERFORMING
ASSETS (REFER Encl 3)
H H H H H H
32
Enclosure - 2A
Guidelines for Reporting Bank Exposures not related to loans &

advances
Bank Exposures not related to loans & advances may be of the following three
categories.
1. Exposure on banks incorporated in India and foreign bank branches in

India – both scheduled and non-scheduled banks – included under items
1505 to 1511 in BS - 1.
2. Exposure on foreign banks included under items 1505 to 1511 in BS -1,

denominated in domestic currency of the foreign country made out of
resources in the same currency raised in the jurisdiction of the foreign
country. Example of such exposure would be bank exposure denominated
in Singapore dollar funded out of Singapore dollar resources generated
in Singapore by Singapore branch.
3. Exposure on foreign banks included under items 1505 to 1511 in BS - 1,

other than those mentioned in para 2 above.
These exposures would include, among others
‰ Balances held in current account with banks

‰ Other deposits including term deposits with banks
NOTE – IMPORTANT
Reporting format for these categories is Annexure - 2A.
Annexure - 2A has three sections that provides for all the categories mentioned
above. If there is no exposure in a particular category in a branch, corresponding
section of the annexure - 2A may have ‘NIL’ reporting.
Categories under Sl No 2 & 3 above, normally, would be in the books of Treasury

and overseas branches.
Compilation of Annexure - 2A
A reference is invited to annexure - 2A enclosed with this circular. The detail under
each column in respect of an account has to be filled up. These columns are :
1. Name of the Bank
2. Exposure Amount
33
1) Name of the Bank
Mention the name of the bank. For example, if the exposure is on State Bank of India,
mention “State Bank of India” in column 1.
2) Exposure Amount
The balance outstanding under items 1505 to 1511 in BS - 1 against the Bank named
under column 1 is to be entered in column 4.
Segment. This is to be used for Consolidation of segment-wise exposure
The Total of column under “Exposure Amount” of annexure 2A should tally

with the total of items 1505 to 1511 in BS-1.
H H H H H H
34
Enclosure - 3
Guidelines for Reporting Non Performing Assets
Non- performing assets may be of the following seven categories.
1. NPAs Type 1
2. NPAs Type 2
3. NPAs Type 3
4. NPAs Type 4
5. NPAs Type 5
6. NPAs Type 6
7. NPAs Type 7
NOTE – IMPORTANT
Separate annexure are to be prepared for each NPA category.
If there are no account in a particular category in a branch, annexure - 3 is to be

columns are :
2. Outstanding amount of NPA
3. Provision Held, if any
7. Net Exposure
8. Risk Weight of Exposure
9. Risk Weighted Asset
35
2) Outstanding amount of NPA

Outstanding amount of NPA has to be mentioned In the 2 nd column of the format.
3) Provision Held, if any

Provision held against the NPA has to be mentioned in the 3 rd column of the format.


column 5.

column 6.
7) Net Outstanding
Net outstanding is “Outstanding amount of NPA” net of provisions, margin and
allowable reductions on account of Deposits under Lien and Approved Financial
Collaterals. This is computed by subtracting Column 3, 4, 5 & 6 from column 2.
8) Risk Weight of Exposure

Risk weight applicable to the segment is to be entered here. For risk weight applicable
please refer to the Table 6 - Table of Risk Weights.
9) Risk Weighted Asset

This is computed as shown below :
Amount in column 7 x risk weight entered in column 8.
Segment. This is to be used for Consolidation of segment-wise exposure.
H H H H H H
36
Enclosure - 4
Guidelines for Reporting General Loans & Advances

(Where Risk Weight is independent of Rating)
General Loans & Advances, where risk weight is independent of rating, may be of the
following 13 categories.
1. Loans & Advances to Staff fully covered by superannuation benefit and/or
2. Claims Secured by Residential Property - LTV 75% or Less - Loan Amt < Rs
20 Lacs
3. Claims Secured by Residential Property - LTV 75% or Less - Loan Amt Rs 20
Lacs or more
4. Claims Secured by Residential Property - LTV more than 75%
5. Accounts of entities whose obligations have been re-structured/re-scheduled
6. Claims Secured by Commercial Real Estate
7. Consumer Credit including Personal Loans
8. Capital Market Exposure
9. Venture Capital Funds
10. Claims on ND - SI - NBFCs
11. Accounts guaranteed by CGTSI/DICGC
12. Accounts guaranteed by ECGC
13. Regulatory Retail Portfolio
NOTE – IMPORTANT

Separate annexure – 4 is to be prepared for each of the above mentioned categories.
If there are no borrower in a particular category in a branch, annexure - 4 is to be
For example, many branches may not have any exposure on Venture Capital Funds,
Claims on ND - SI - NBFCs (Non Deposit Taking Systematically Important NBFCs)
etc. For them, a “NIL” statement has to be prepared in annexure 4 for record and
forwarding the same to respective zonal offices.
A reference is invited to annexure -4 enclosed with this circular. The detail under
each column in respect of an account has to be computed and filled up.
37
These columns are :
facilities
6. Total Exposure
10. Net Exposure
11. Of which, Amount Covered under Eligible Guarantees
12. Exposure Net of Guaranteed Exposure
13. Risk Weight of Guarantor
14. Risk Weight of Exposure
15. Risk Weighted Asset

based & Non-fund based facilities) including ad-hoc facilities are to be taken
into consideration for computation of risk weight.

In the 2 nd column of the format total of outstanding limits under FB facilities has
to be mentioned.

column 3.

facilities
column 4.
38
This is to be computed in terms of instructions given in the para 2.3.3 and entered in
column 5.
6) Total Exposure

Any margin, if held in margin account or sundry creditors account or any other
account, specifically against the claim on borrower, must be entered in the column 7.

column 8.

column 9.
10) Net Exposure

Net exposure is “Total Exposure” net of margin and allowable reductions on account of
Deposits under Lien and Approved Financial Collaterals. This is computed by subtracting
Column 7, 8 & 9 from column 6.
11) Of which, Amount Covered under Eligible Guarantees

Adjusted Guaranteed Amount computed in terms of instructions given under para
3.3 is to be entered under column 11. This amount may not exceed the amount of
net exposure.
12) Risk Weight of Guarantor

Risk weight of the guarantor is to be entered here. If the guarantor is rated ‘AAA’ the
risk weight is 20%. If the risk weight of the guarantor is ‘AA+’/AA/AA-, the risk weigh is
30%. Please note that if the guarantor is rated below ‘AA-’, amount under column 11
would be “NIL”.
13) Exposure Net of Guaranteed Exposure

This is equal to “Net Exposure” less amount covered under guarantee. This is
computed by subtracting amount under column 11 from that under column 10.
39
14) Risk Weight of Exposure
Risk weight applicable to the segment is to be entered here. For risk weight applicable
please refer to the Table 6 - Table of Risk Weights.
15) Risk Weighted Asset

This is computed as shown below :
Amount in column 11 x risk weight entered in column 12 + Amount in column 13 x risk

weight entered in column 14.
H H H H H H
40
Enclosure - 4A
Guidelines for Reporting General Loans & Advances where Risk

weight is based on rating
General Loans & Advances, where risk weight is based on rating, may be of the
following 5 categories.
1. Claims on Domestic Public Sector Entities
2. Claims on Foreign Public Sector Entities
3. Claims on Primary Dealers
4. Claims on Corporates – Short & Long Term
5. Securitisation Exposure
NOTE – IMPORTANT
Reporting format for these categories is Annexure - 4A.
Separate annexure - 4A is to be prepared for each of the above mentioned categories.

If there are no borrower in a particular category in a branch, annexure - 4A is to
be prepared for that segment, but it would be a “NIL” statement.
Compilation of Annexure - 4A
A reference is invited to annexure -4A enclosed with this circular. The detail under
columns are:
1. Name of the account
facilities
6. Total Exposure
10. Net Exposure
11. Of which, Amount Covered under Eligible Guarantees
12. Name of the Guarantor
41
1) Name of the Account :

based & Non-fund based facilities) including ad-hoc facilities are to be taken
into consideration for computation of risk weight.

In the 2 nd column of the format total of outstanding limits under FB facilities has
to be mentioned.

column 3.

facilities
column 4.

column 5.
6) Total Exposure


column 8.

column 9.
42
10) Net Exposure
11) Of which, Amount Covered under Eligible Guarantees

Adjusted Guaranteed Amount computed in terms of instructions given under para 3.3
is to be entered under column 11. This amount may not exceed the amount of net
exposure.
12) Name of the Guarantor

Guarantor ’s name is to be mentioned here. Where there is more than one guarantor,
name of all the guarantors are to be mentioned.
H H H H H H
43
Enclosure - 5
Compilation of Segment-wise Risk Weighted Assets
Compilation of segment-wise risk weighted assets is to be carried out in Annexure - 5.

Standard assets are to be consolidated in Part A of annexure - 5. Non-performing
assets are to be consolidated in Part B of annexure - 5.
Annexure - 5 has rows corresponding to each asset types (segments). The total of all
columns in the corresponding annexure for a given segment/asset type are to be
entered under corresponding column of annexure - 5 against the asset type/segment.
This has to be carried out for all asset types/segments for standard assets.
In the same manner, compilation of non-performing assets is to be carried out.
Annexure 5 is to be validated. Total of “Outstanding Amount of NPAs” under column 2,

Part B of Annexure 5 and “Outstanding balance in Fund Based Accounts” under
column 3, Part A of annexure 5 should equal the amount reported under “Item 1699 of
BS - 1”.
H H H H H H
44
Enclosure - 6
Retail Exposure – Essential Conditions
Retail exposures are those which satisfy the following conditions :
(1) Exposure is on a legal person capable of entering into contracts or small

business (with annual turnover of less than Rs.50 crores).
(2) Gross exposure (i.e. without any deductions which are permissible on account
of available collateral / guarantees etc.) does not exceed the limit of Rs. 5
crores.
(3) Exposure would mean sanctioned limit or actual outstanding whichever

is higher for all fund and non-fund based facilities excepting for term
loans where exposure would mean actual outstanding.
(4) Exposure would include exposure on other affiliated business (group

exposure).
The above definition of retail exposure covers exposures upto Rs. 5 crores on
individuals, HUF, Partnership Firms, Trust, Private Limited Companies, Public
Limited Companies, Co-operative Societies etc.
H H H H H H
45
Enclosure - 7
Operational Requirements – For Availing Exposure Reduction on

Account of availability of collaterals, guarantees etc.
This would arise when an account is supported with credit risk mitigation by way of
one or more of the following :
1) Financial collaterals
2) On balance sheet netting
3) Guarantees
However, before benefit of risk mitigation measure can be taken into account for
claiming capital reduction, conditions prescribed under the framework have to be
satisfied. The minimum requirement that has to be met by a Bank before availing of
the benefit are given below against type of risk mitigation
1. Financial Collaterals
Operational Requirements
‰ Legal certainty – All documentation used in collateralized transaction must
be binding on all parties and legally enforceable in all relevant jurisdiction.
Banks must have conducted sufficient legal review which should be well
documented to verify this.
‰ It must be ensured that the Bank has the right to liquidate and take legal
possession in a timely manner in the event of default, insolvency
and bankruptcy and take all steps necessary to fulfill legal requirements
to maintain bank’s interest in the collateral (for example registering it
with the register).
‰ Credit quality of borrower/ counter party and the value of collateral must
not have a material positive correlation. (for example securities issued by
counter party or by a related group entity would be ineligible).
‰ Banks must have clear and robust procedure for timely liquidation of
collateral to ensure that any legal condition required for declaring the default
of the counter party and liquidating the collateral are observed and
the collateral can be liquidated promptly.
‰ Where collateral is held by a custodian, there should be a clear demarcation
of the collateral from custodian’s own asset.
2) On-balance sheet netting
Operational Requirement
‰ Bank has a well founded legal basis for concluding that the netting or
offsetting agreement is enforceable in each relevant jurisdiction regardless
of whether the counterparty is insolvent or bankrupt.
46
‰ Bank is able at any time to determine the loans/advances and deposits
with the same counterparty that are subject to the netting agreement; and
‰ Bank monitors and controls the relevant exposures on a net basis,
Loans/advances are treated as exposure and deposits as collateral. The haircuts will
be zero. However, where currency mismatch exists haircut would be 0.08. Adjustment
for maturity mismatch, as explained earlier, would also be applicable.
3) Guarantees
Operational Requirement
‰ Guarantees should be direct, explicit, irrevocable and unconditional.
‰ Substitution approach is applied. Thus only guarantees issued by entities
with a lower risk weight than the counterparty will lead to reduced capital
charges since the covered portion of the counterparty exposure is
assigned the risk weight of guarantor, whereas the uncovered portion
retains the risk weight of the underlying counterparty.
‰ Conditions of legal certainty must be met.
‰ On the qualifying default/non payment of the counterparty, the bank may in a
timely manner pursue the guarantor for any monies outstanding under the
documentation governing the transaction. The guarantor may make one
lump sum payment of all monies under such documentation to the bank,
or the guarantor may assume the future payment obligations of the
counterparty covered by the guarantee. The bank must have the right to
receive any such payments from the guarantor without first having to
take legal actions in order to pursue the counterparty for payment.
‰ The guarantee is an explicitly documented obligation assumed by the
guarantor.
‰ The guarantee covers all types of payments the underlying obligor is
expected to make under the documentation governing the transaction,
for example notional amount, margin payments, etc. Where a guarantee
covers payment of principal only, interests and other uncovered payments
should be treated as an unsecured amount.
Range of eligible guarantors (counter – guarantors)
i) Sovereigns, soverign entities (including BIS, IMF, European Central Bank and
European Community ,ECGC,CGTSI and the Multilateral Development Banks
listed below), PSEs, banks and primary dealers with a lower risk weight than
the counterparty.
Multilateral Development Banks :
l World Bank Group: IBRD and IFC
47
l Asian Development Bank
l African Development Bank
l European Bank for Reconstruction & Development
l Inter-American Development Bank
l European Investment Bank
l European Investment Fund
l Nordic Investment Bank
l Caribbean Development Bank
l Islamic Development Bank
l Council of Europe Development Bank
ii) Other entities rated AA or better. This would include guarantee cover provided
by parent, subsidiary and affiliate companies when they have a lower risk
weight than the obligor.
Proportional cover
Where the amount guaranteed, or against which credit protection is held, is less than
the amount of the exposure, and the secured and unsecured portions are of equal
seniority, i.e. the bank and the guarantor share losses on a pro-rata basis capital
relief will be afforded on a proportional basis, i.e. the protected portion of the
exposure will receive the treatment applicable to eligible guarantees, with the
remainder treated as unsecured.
Guarantee cover would be adjusted for currency and maturity mismatch as explained
earlier.
Maturity Mismatch of Financial Collaterals/Guarantees – M f
Collateral value is to be adjusted based on maturity factor. Maturity factor is to be
determined in accordance with the following guidelines :
(i) Where remaining maturity of the deposit at the time of sanction is less than the
remaining maturity of the exposure at the time of sanction and lien document
does not provide for automatic renewal/adjustment, maturity mismatch exists.
(ii) Where there is no maturity mismatch M f = 1
(iii) Where there is a maturity mismatch and maturity of collateral at the time of
sanction is less than 1 year M f = 0 (This implies that benefit of financial
collateral for the purpose of reduction in exposure will not be available)
(iv) Where maturity mismatch exists and remaining maturity of the collateral at the
time of sanction is 1 year or more, M f is to be taken from the Table - 4 titled
“Table for Maturity Factor - (M f)”.
H H H H H H
48
Table - 1
Table for Credit Conversion Factors
Credit
Sl. Type of Non Fund Based Exposure Conversion
No. Factor (%)
1. Direct credit substitutes e.g. general guarantees of indebted- 100

ness (including standby L/Cs serving as financial guarantees for
loans and securities, credit enhancements, liquidity facilities for
securitisation transactions), and acceptances (including
endorsements with the character of acceptance).
(i.e., the risk of loss depends on the credit worthiness of the

counterparty or the party against whom a potential claim is
acquired)
2. Certain transaction-related contingent items (e.g. performance 50

bonds, bid bonds, warranties, indemnities and standby letters
of credit related to particular transaction).
3. Short-term self-liquidating trade letters of credit arising from the 20

movement of goods (e.g. documentary credits collateralised by
the underlying shipment) for both issuing bank and confirming
bank.
4. Sale and repurchase agreement and asset sales with recourse, 100
where the credit risk remains with the bank.
(These items are to be risk weighted according to the type of
asset and not according to the type of counterparty with whom
the transaction has been entered into.)
5. Forward asset purchases, forward deposits and partly paid 100

shares and securities, which represent commitments with
certain drawdown.
(These items are to be risk weighted according to the type of
asset and not according to the type of counterparty with
whom the transaction has been entered into.)
6. Lending of banks’ securities or posting of securities as collateral 100

by banks, including instances where these arise out of repo
style transactions (i.e., repurchase / reverse repurchase and
securities lending / securities borrowing transactions)
7. Note issuance facilities and revolving underwriting facilities. 50
49
Credit
Sl. Type of Non Fund Based Exposure Conversion
No. Factor (%)
8. Commitments with certain drawdown 100

9. Other commitments (e.g., formal standby facilities and credit
lines) with an original maturity of
a) Upto one year 20
b) Over one year 50
Similar commitments that are unconditionally cancellable 0

at anytime by the bank without prior notice or that effectively
provide for automatic cancellation due to deterioration in a
borrower’s credit worthiness
10. Take-out Finance in the books of taking-over institution

(i) Unconditional take-out finance 100
(ii) Conditional take-out finance 50
Note :
1) In regard to non-market related off-balance sheet items, the following transactions

with non-bank counterparties will be treated as claims on banks.
‰ Guarantees issued by banks against the counter guarantees of other banks.
‰ Rediscounting of documentary bills accepted by banks. Bills discounted by

banks which have been accepted by another bank will be treated as a funded
claim on a bank.
In all the above cases banks should be fully satisfied that the risk exposure is
in fact on the other bank. If they are satisfied that the exposure is on the other bank
they may assign these exposures the risk weight applicable to banks.
2) In the case of irrevocable commitments to provide off-balance sheet facilities, the

original maturity will be measured from the commencement of the commitment until
the time the associated facility expires. For example an irrevocable commitment
with an original maturity of 12 months, to issue a 6 month documentary letter of
credit, is deemed to have an original maturity of 18 months. Irrevocable commit-
ments to provide off-balance sheet facilities should be assigned the lower of the
two applicable credit conversion factors. For example, an irrevocable commitment
with an original maturity of 15 months (50% - CCF) to issue a six month documentary
letter of credit (20% - CCF) would attract the lower of the CCF i.e., the CCF applicable
to the documentary letter of credit viz. 20%.
H H H H H H
50
Table - 2
Table for Haircut for Exposures (He)
Notes :
1. Haircut would depend upon counterparty, its rating and maturity of transaction.
2. Counterparty means the party with whom the bank has entered into a transaction.
3. Where counterparty is not rated, it should be treated as unrated.
4. Haircut for exposure for various combination of counterparty, rating and maturity
are listed in the table below. In case haircut for exposure is required for some
other combination, a reference may be made to Head Office, Risk Management Deptt.
Sl. Counterparty / Borrower Maturity External rating Haircut

No. Category (years) of for
Transaction exposure
(%)
1 Govt. Of India /State Govts. Upto 1 year Unrated 0.5
Of India, RBI, DICGC & CGTSI
2 Govt. Of India /State Govts. More than 1 Unrated 2
Of India, RBI, DICGC & CGTSI year and
upto 5 years
3 Govt. Of India /State Govts. More than 5 Unrated 4
Of India, RBI, DICGC & CGTSI years
4 Other Sovereigns Irrespective Unrated 25
of maturity
5 Govt. of India, State Govts. Upto 1 year PR1/P1/F1/A1 0.5
Of India & other Sovereigns,
RBI, DICGC & CGTSI
6 Govt. of India, State Govts. More than 1 AAA to AA 2
Of India & other Sovereigns, year and
RBI, DICGC & CGTSI upto 5 years
7 Govt. of India, State Govts. More than 5 AAA to AA 4
Of India & other Sovereigns, years
RBI, DICGC & CGTSI
8 Govt. of India, State Govts. Upto 1 year PR2/P2/F2/A2; 1
Of India & other Sovereigns,
RBI, DICGC & CGTSI
9 Govt. of India, State Govts. More than 1 A+ to BBB- 3
Of India & other Sovereigns, year and
Contd. …
51
Sl. Counterparty / Borrower Maturity External rating Haircut
No. Category (years) of for
Transaction exposure
(%)
10 Govt. of India, State Govts. More than 5 A+ to BBB- 6

Of India & other Sovereigns, years
RBI, DICGC & CGTSI
11 Govt. of India, State Govts. Irrespective Rated below 25

Of India & other Sovereigns, of maturity BBB-
RBI, DICGC & CGTSI
12 Bank, Corporates, PSUs, Upto 1 year PR1/P1/F1/A1 1

Foreign PSEs, Primary Dealers
or Any Other Entities
13 Bank, Corporates, PSUs, More than 1 AAA to AA 4

Foreign PSEs, Primary Dealers year and
or Any Other Entities upto 5 years
14 Bank, Corporates, PSUs, More than 5 AAA to AA 8

Foreign PSEs, Primary Dealers years
15 Bank, Corporates, PSUs, Upto 1 year PR2/P2/F2/A2; 2

Foreign PSEs, Primary Dealers PR3/P3/F3/A3
16 Bank, Corporates, PSUs, More than 1 A+ to BBB- 6

Foreign PSEs, Primary Dealers year and
or Any Other Entities upto 5 years
17 Bank, Corporates, PSUs, More than 5 A+ to BBB- 12

Foreign PSEs, Primary Dealers years
18 Bank, Corporates, PSUs, Irrespective Rated below 25

Foreign PSEs, Primary Dealers of maturity BBB- or
or Any Other Entities unrated
19 Individuals Irrespective Unrated 25

of maturity
H H H H H H
52
Table - 3
Table for Haircut for Collaterals (Hc)
Notes :
1. Haircut would depend upon rating of security, issuer and remaining maturity of the
security.
2. Where a security is not rated, it should be treated as unrated.
3. Haircut for collaterals of various combination of security, security issuer and
remaining maturity are listed in the table below. In case haircut for collateral is
required for some other combination, a reference may be made to Head Office, Risk
Management Deptt.
4. Haircuts are based on daily mark-to-market, daily remargining and a 10 day holding
period.
Please refer to the note below the table for necessary adjustments, where called for.
Sl. Security Type Remaining Rating of Haircut

No. Maturity Security for
collateral
(%)
1 Cash Not Not Applicable 0
Applicable
2 Bank’s own FDRs All Maturities Not Applicable 0
3 National Savings Certificate All Maturities Not Applicable 0
4 Kisan Vikas Patras All Maturities Not Applicable 0
5 Surrender Value of life insurance All Maturities Not Applicable 0

policies issued by insurance
company regulated by IRDA
6 RBI Relief Bonds Upto 1 year Not Applicable 0.5
7 RBI Relief Bonds More than Not Applicable 2

1 year and
upto 5
years
8 RBI Relief Bonds More than Not Applicable 4

5 years
9 Debt Securities issued by Govt. Upto 1 year Unrated 0.5

Of India /State Govts. Of India,
RBI, DICGC & CGTSI
Contd. …
53
collateral
(%)
10 Debt Securities issued by Govt. More than Unrated 2

Of India /State Govts. Of India, 1 year and
11 Debt Securities issued by Govt. More than Unrated 4

Of India /State Govts. Of India, 5 years
RBI, DICGC & CGTSI
12 Debt Securities issued by Irrespective Unrated 25

Other Sovereigns of
maturity
13 Debt Securities issued by Govt. Upto 1 year PR1/P1/F1/A1 0.5

of India, State Govts. Of India &
other Sovereigns, RBI, DICGC
& CGTSI
14 Debt Securities issued by Govt. More than AAA to AA 2

of India, State Govts. Of India 1 year and
& other Sovereigns, RBI, DICGC upto 5 years
& CGTSI
15 Debt Securities issued by Govt. More than AAA to AA 4

of India, State Govts. Of India & 5 years
& CGTSI
16 Debt Securities issued by Govt. Upto 1 year PR2/P2/F2/A2; 1

of India, State Govts. Of India &
& CGTSI
17 Debt Securities issued by Govt. More than A+ to BBB- 3

of India, State Govts. Of India & 1 year and
other Sovereigns, RBI, DICGC upto 5 years
& CGTSI
18 Debt Securities issued by Govt. More than A+ to BBB- 6

of India, State Govts. Of India & 5 years
& CGTSI
Contd. …
54
collateral
(%)
19 Debt Securities issued by Govt. Irrespective Rated below 25

of India, State Govts. Of India & of maturity BBB-
& CGTSI
20 Debt Securities issued by Bank, Upto 1 year PR1/P1/F1/A1 1
Corporates, PSUs, Foreign PSEs,
Primary Dealers or Any Other
Entities
21 Debt Securities issued by Bank, More than AAA to AA 4

Corporates, PSUs, Foreign PSEs, 1 year and
Primary Dealers or Any Other upto 5 years
Entities
22 Debt Securities issued by Bank, More than AAA to AA 8
Corporates, PSUs, Foreign PSEs, 5 years
Entities
23 Debt Securities issued by Bank, Upto 1 year PR2/P2/F2/A2; 2
Corporates, PSUs, Foreign PSEs, PR3/P3/F3/A3
Entities
24 Debt Securities issued by Bank, More than A+ to BBB- 6

Corporates, PSUs, Foreign PSEs, 1 year and
Primary Dealers or Any Other upto 5 years
Entities
25 Debt Securities issued by Bank, More than A+ to BBB- 12
Corporates, PSUs, Foreign PSEs, 5 years
Entities
26 Debt Securities issued by Bank, Irrespective Rated below 25
Corporates, PSUs, Foreign PSEs, of maturity BBB- or
Primary Dealers or Any Other unrated
Entities
27 Shares (including Convertible Not Not Applicable 15

Bonds) included in BSE Sensex Applicable
and NSE Nifty
Contd. …
55
collateral
(%)
28 Other shares (including Not Not Applicable 25

Convertible Bonds) listed Applicable
in recognised exchange
29 Gold Not Not Applicable 15
Applicable
30 Units of Eligible Mutual Not Not Applicable Highest
Funds Applicable haircut
applicable
to any
security in
which the
fund can
invest
Note :
(i) Where the collateral is a basket of assets, the haircut on the basket will be,
H = Σ a 1 H 1 , where a1 is the weight of the asset (as measured by units of currency)
in the basket and H 1 the haircut applicable to that asset.
(ii) For banks using the standard supervisory haircuts, the 10- business day haircuts
provided above will be the basis and this haircut will be scaled up or down
depending on the type of transaction and the frequency of remargining or
revaluation using the formula below :
H = H10 x SQRT [ ( NR+ ( TM- 1 ) ) / 10 ]
Where :
H = haircut: H 10 = 10-business day standard supervisory haircut for instrument
N R = actual number of business days between remargining for capital market
transactions or revaluation for secured transactions.
T M = minimum holding period for the type of transaction.
H H H H H H
56
Table - 5
Eligible Financial Collaterals
The following collateral instruments are eligible for recognition in the comprehensive
approach :
(i) Cash (as well as certificates of deposit or comparable instruments, including fixed
deposit receipts, issued by the lending bank) and deposit with the bank which is
incurring the counterparty exposure.
(ii) Gold: Gold would include both bullion and jewellery. However, the value of the
collaterialised jewellery should be arrived at after notionally converting these to 99.99
purity.
(iii) Securities issued by Central and State Governments.
(iv) Kisan Vikas Patra and National Savings Certificates provided no lock-in period is
operational and if they can be encashed within the holding period.
(v) Life insurance policies with a declared surrender value of an insurance company
which is regulated by an insurance sector regulator.
(vi) Debt securities rated by a chosen Credit Rating Agency in respect of which the
banks should be sufficiently confident about the market liquidity where these are
either :
a. Attracting 100% or lesser risk weight i.e., rated at least BBB (–) when issued by
public sector entities and other entities (including banks and Primary Dealers) :
or
b. Attracting 100% or lesser risk weight i.e. rated at least PR3/P3/F3 for short-term
debt instruments.
(vii) Debt securities not rated by a chosen Credit Rating Agency in respect of which the
banks should be sufficiently confident about the market liquidity where these are :
a) issued by a bank; and
b) listed on a recognized exchange; and
c) classified as senior debt; and
d) all rated issues of the same seniority by the issuing bank are rated at least
BBB(–) or PR3/P3/F3/A3 by a chosen Credit Rating Agency; and
e) the bank holding the securities as collateral has no information to suggest
that the issue justifies a rating below BBB(–) or PR3/P3/F3/A3 (as applicable)
and :
f) Banks should be sufficiently confident about the market liquidity of the
security.
63
(viii) Equities (including convertible bonds) that are listed on a recognized stock
exchange and are included in the following indices: ‘BSE- SENSEX’ and ‘BSE-200’ of
the Bombay Stock Exchange; S&P CNX NIFTY’ and ‘Junior NIFTY’ of the National
Stock Exchange, in the jurisdiction of bank’s operation.
(ix) Units of Mutual Funds regulated by the securities regulator of the jurisdiction of the
bank’s operation mutual funds where :
l a price for the units is publicly quoted daily i.e., where the daily NAV is available
in public domain; and
l mutual fund is limited to investing in the instruments listed herein above.
H H H H H H
64
Table - 6
Table for Risk Weight for various Exposures
Standard Assets
Sl. No. Asset Types (Segments) Risk Weights
1 Domestic Sovereign H
2 Foreign Sovereign H
3 Bank Exposure – in India H
4 Bank Exposure – outside India H
5 Accounts of entities whose obligations have been 125%

re-structured/ re-scheduled
6 Loans & Advances to staff fully covered by superannuation 20%
benefit and/or mortgage of flat/house
7 Claims secured by Residential Property – LTV 75% or 50%
Less – Loan Amt. < Rs. 20 lacs
8 Claims secured by Residential Property – LTV 75% or 75%
Less – Loan Amt. Rs. 20 lacs or more
9 Claims secured by Residential Property – LTV more 100%
than 75%
10 Claims secured by Commercial Real Estate 150%
11 Consumer Credit Including Personal Loans 125%
12 Capital Market Exposure 125%
13 Venture Capital Funds 150%
14 Claims on ND-SI-NBFCs 125%
15 Claims on Domestic Public Sector Entities H
16 Claims on Foreign Public Sector Entities H
17 Claims on Primary Dealers H
18 Claims on Corporates - Short & Long Term H
19 Accounts Guaranteed by DICGC/CGTSI 0% H H

20 Accounts Guaranteed by ECGC 20% H H
21 Regulatory Retail Portfolio 75%
22 Securitisation Exposure H
H In case of these assets branches are to report exposures only. Risk weight would
be estimated at Head Office level only.
H H To the extent guaranteed.
65
Non Performing assets
Sl. No. Asset Types (Segments) Risk Weights
1 NPAs Type 1 100%

2 NPAs Type 2 75%
3 NPAs Type 3 50%
4 NPAs Type 4 100%
5 NPAs Type 5 150%
6 NPAs Type 6 100%
7 NPAs Type 7 50%
66
Annexure - 1
CAPITAL ASSESSMENT UNDER BASEL II
BRANCH STANDARD ASSETS
ZONE Annexure 1
Annexure 1 – Reporting format for Sovereign Assets
Sovereign Assets Type –
Position as on ……………………
Exposure on the Borrower on Exposure Reduction on
Account of Account of
Name O/S Unavailed Outstan-
of the Name of Total Balance Portion ding
Borrower the Fund in of Sanc- Non
Account Government B a s e d Fund tioned Fund Margin Deposits Approved Net
Limits B a s e d Fund based Total Held, Under Financial Exposure
Accounts B a s e d facilities Exposure if any Lien Collaterals
facilities
11=7-8-9
1 2 3 4 5 6 7=4+5+6 8 9 10 -10
Total :
Date : Signature :
1. Guidelines for Consolidation is explained in detail in Enclosure 1
2.Consolidation is to be carried out using Annexure - 1 in respect of following asset types (segments).
l Loans & Advances Guaranteed by Government of India

l Loans & Advances Guaranteed by State Governments in India
l Loans & Advances Guaranteed by Government of foreign sovereigns (Exposures denominated in
domestic currency of the foreign country made out of resources in the same currency raised in
the jurisdiction of the foreign country. Example of such exposure would be loans guaranteed by
Singapore Government denominated in Singapore dollar funded out of Singapore dollar resources
generated in Singapore by Singapore branch).
l Loans & Advances Guaranteed by Government of foreign sovereigns (other than those mentioned above).
3. Only Standard Loans and Advances to the extent guaranteed by the Central Govt. / State Govt. / Government
of foreign sovereigns, is to be considered under Annexure - 1.
4. Separate Annexure - 1 is to be prepared for each category of advance.
5. If there are no borrower in a particular segment in a branch, annexure - 1 is to be prepared for that segment,
but it would be a “NIL” statement.
6. Use Addl. Sheets where no. of accounts are more or use Excel Sheets.
67
BRANCH
ZONE STANDARD ASSETS Annexure 2
Annexure 2 – Reporting format for Bank Exposures

Bank Exposure Type :
Position as on ………………………
Exposure on the Borrower on Exposure Reduction on
Account of Account of
Name O/S Unavailed Outstan-
of the Name of Total Balance Portion ding
Borrower the Fund in of Sanc- Non
Account Bank B a s e d Fund tioned Fund Margin Deposits Approved Net
Limits B a s e d Fund based Total Held, Under Financial Exposure
Accounts B a s e d facilities Exposure if any Lien Collaterals
facilities
11=7-8-9
1 2 3 4 5 6 7=4+5+6 8 9 10 -10
Total :
2. Consolidation is to be carried out using Annexure - 2 in respect of following asset types

(segments).
l Exposure on banks (including our Bank) incorporated in India and foreign bank branches in India – both
scheduled and non-scheduled banks – included under “Loans & Advances” in BS - 1 under item
1699.
l Exposure on foreign banks included under “Loans & Advances” in BS - 1 under item 1699, denominated
in domestic currency of the foreign country made out of resources in the same currency raised
in the jurisdiction of the foreign country. Example of such exposure would be bank exposure
denominated in Singapore dollar funded out of Singapore dollar resources generated in Singapore
by Singapore branch.
l Exposure on foreign banks included under “Loans & Advances” in BS - 1 under item 1699, other than
those mentioned in para 2 above.
3. Only Loans and Advances to the extent are exposure on banks (including our Bank) is to be considered
under Annexure - 2.
5. If there are no borrower in a particular segment in a branch, annexure - 2 is to be prepared for that segment,
68
UCO BANK
BRANCH Annexure - 2A
ZONE
Annexure 2A – Reporting format for Bank Exposures not related to Loans & Advances
Position as on ………………………………
Total
Name of the Bank Exposure
A Exposure on banks incorporated in India and foreign bank branches in India
B Exposure on foreign banks included under items 1505 to 1511 in BS -1,

denominated in domestic currency of the foreign country
C Foreign banks included under items 1505 to 1511 in BS - 1, other than those
mentioned in para 2 above.
Total :
Date : Signature :
1. Guidelines for Consolidation is explained in detail in Enclosure 2A
2. Consolidation is to be carried out using Annexure - 2A in respect of following asset types (segments).
l Exposure on banks incorporated in India and foreign bank branches in India - both scheduled and non-
scheduled banks - included under items 1505 to 1511 in BS - 1.
l Exposure on foreign banks included under items 1505 to 1511 in BS -1, denominated in domestic
currency of the foreign country made out of resources in the same currency raised in the jurisdiction of
the foreign country. Example of such exposure would be bank exposure denominated in Singapore
dollar funded out of Singapore dollar resources generated in Singapore by Singapore branch.
l Exposure on foreign banks included under items 1505 to 1511 in BS - 1, other than those mentioned in
para 2 above.
l Separate Annexure - 2A is to be prepared for each category of advance.
3. Annexure - 2A has three sections that provides for all the categories mentioned above. If there is no exposure
in a particular category in a branch, corresponding section of the annexure - 2A may have ‘NIL’ reporting.
69
Annexure - 3
BRANCH NPA
ZONE
Annexure 3 – Reporting format for NPAs
Position as on………………………
Name of
the Outstanding Provision Margin
Borrower Amount of Held, if Held, Exposure Reduction Net
Account NPA any if any on Account of Exposure
Deposits Approved Risk Risk
Under Financial Weight of Weighted
Lien Collaterals Exposure Assets
7=2-3-4-
1 2 3 4 5 6 5-6 8 9=7 x 8
Total : xxxxxxxx
Date :
1. Guidelines for Consolidation is explained in detail in Enclosure - 3

2. Consolidation is to be carried out using Annexure - 3 in respect of following asset types (segments).
1) NPAs Type 1
2) NPAs Type 2
3) NPAs Type 3
4) NPAs Type 4
5) NPAs Type 5
6) NPAs Type 6
7) NPAs Type 7
4. If there are no account in a particular segment in a branch, annexure - 3 is to be prepared for that segment,
H H H H H H
70
TABLE - 4 TABLE FOR MATURITY MISMATCH
Guidelines for using the table :

1. For finding out the Maturity Factor please find out the residual maturity of the collateral / guarantee covered in months
ignoring any fraction of month.
2 . Similarly, please find out residual maturity of the exposure ignoring the fraction of a month.
3 . The maturity factor may be read in the column corresponding to remaining maturity of the collateral / guarantee covered
against the row corresponding to the remaining maturity of the cover.
For Example where the residual maturity of a collateral guarantee covered is say 22 months and the residual maturity of
exposure is say 24 months, then the Maturity Factor is “0.90”
Residual
Maturity of
Risk Mitigant
in Months › 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Residual
Maturity of
Exposure
in Months
1 1 1 1 1 1 1 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
57
2 0 1 1 1 1 1 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
3 0 0 1 1 1 1 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
4 0 0 0 1 1 1 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
5 0 0 0 0 1 1 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
6 0 0 0 0 0 1 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
7 0 0 0 0 0 0 1 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
8 0 0 0 0 0 0 0 1 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
9 0 0 0 0 0 0 0 0 1 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
10 0 0 0 0 0 0 0 0 0 1 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
11 0 0 0 0 0 0 0 0 0 0 1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
12 0 0 0 0 0 0 0 0 0 0 0 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
13 0 0 0 0 0 0 0 0 0 0 0 0.90 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
14 0 0 0 0 0 0 0 0 0 0 0 0.82 0.91 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
15 0 0 0 0 0 0 0 0 0 0 0 0.75 0.83 0.92 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
16 0 0 0 0 0 0 0 0 0 0 0 0.69 0.77 0.85 0.92 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
17 0 0 0 0 0 0 0 0 0 0 0 0.64 0.71 0.79 0.86 0.93 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Contd. …
Residual
Maturity of
Risk Mitigant
in Months › 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Residual
Maturity of
Exposure
in Months
18 0 0 0 0 0 0 0 0 0 0 0 0.60 0.67 0.73 0.80 0.87 0.93 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
19 0 0 0 0 0 0 0 0 0 0 0 0.56 0.63 0.69 0.75 0.81 0.88 0.94 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
20 0 0 0 0 0 0 0 0 0 0 0 0.53 0.59 0.65 0.71 0.76 0.82 0.88 0.94 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
21 0 0 0 0 0 0 0 0 0 0 0 0.50 0.56 0.61 0.67 0.72 0.78 0.83 0.89 0.94 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
22 0 0 0 0 0 0 0 0 0 0 0 0.47 0.53 0.58 0.63 0.68 0.74 0.79 0.84 0.89 0.95 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
23 0 0 0 0 0 0 0 0 0 0 0 0.45 0.50 0.55 0.60 0.65 0.70 0.75 0.80 0.85 0.90 0.95 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
24 0 0 0 0 0 0 0 0 0 0 0 0.43 0.48 0.52 0.57 0.62 0.67 0.71 0.76 0.81 0.86 0.90 0.95 1.00 1.00 1.00 1.00 1.00 1.00 1.00
25 0 0 0 0 0 0 0 0 0 0 0 0.41 0.45 0.50 0.55 0.59 0.64 0.68 0.73 0.77 0.82 0.86 0.91 0.95 1.00 1.00 1.00 1.00 1.00 1.00
26 0 0 0 0 0 0 0 0 0 0 0 0.39 0.43 0.48 0.52 0.57 0.61 0.65 0.70 0.74 0.78 0.83 0.87 0.91 0.96 1.00 1.00 1.00 1.00 1.00
27 0 0 0 0 0 0 0 0 0 0 0 0.38 0.42 0.46 0.50 0.54 0.58 0.63 0.67 0.71 0.75 0.79 0.83 0.88 0.92 0.96 1.00 1.00 1.00 1.00
58
28 0 0 0 0 0 0 0 0 0 0 0 0.36 0.40 0.44 0.48 0.52 0.56 0.60 0.64 0.68 0.72 0.76 0.80 0.84 0.88 0.92 0.96 1.00 1.00 1.00
29 0 0 0 0 0 0 0 0 0 0 0 0.35 0.38 0.42 0.46 0.50 0.54 0.58 0.62 0.65 0.69 0.73 0.77 0.81 0.85 0.88 0.92 0.96 1.00 1.00
30 0 0 0 0 0 0 0 0 0 0 0 0.33 0.37 0.41 0.44 0.48 0.52 0.56 0.59 0.63 0.67 0.70 0.74 0.78 0.81 0.85 0.89 0.93 0.96 1.00
31 0 0 0 0 0 0 0 0 0 0 0 0.32 0.36 0.39 0.43 0.46 0.50 0.54 0.57 0.61 0.64 0.68 0.71 0.75 0.79 0.82 0.86 0.89 0.93 0.96
32 0 0 0 0 0 0 0 0 0 0 0 0.31 0.34 0.38 0.41 0.45 0.48 0.52 0.55 0.59 0.62 0.66 0.69 0.72 0.76 0.79 0.83 0.86 0.90 0.93
33 0 0 0 0 0 0 0 0 0 0 0 0.30 0.33 0.37 0.40 0.43 0.47 0.50 0.53 0.57 0.60 0.63 0.67 0.70 0.73 0.77 0.80 0.83 0.87 0.90
34 0 0 0 0 0 0 0 0 0 0 0 0.29 0.32 0.35 0.39 0.42 0.45 0.48 0.52 0.55 0.58 0.61 0.65 0.68 0.71 0.74 0.77 0.81 0.84 0.87
35 0 0 0 0 0 0 0 0 0 0 0 0.28 0.31 0.34 0.38 0.41 0.44 0.47 0.50 0.53 0.56 0.59 0.63 0.66 0.69 0.72 0.75 0.78 0.81 0.84
36 0 0 0 0 0 0 0 0 0 0 0 0.27 0.30 0.33 0.36 0.39 0.42 0.45 0.48 0.52 0.55 0.58 0.61 0.64 0.67 0.70 0.73 0.76 0.79 0.82
37 0 0 0 0 0 0 0 0 0 0 0 0.26 0.29 0.32 0.35 0.38 0.41 0.44 0.47 0.50 0.53 0.56 0.59 0.62 0.65 0.68 0.71 0.74 0.76 0.79
38 0 0 0 0 0 0 0 0 0 0 0 0.26 0.29 0.31 0.34 0.37 0.40 0.43 0.46 0.49 0.51 0.54 0.57 0.60 0.63 0.66 0.69 0.71 0.74 0.77
39 0 0 0 0 0 0 0 0 0 0 0 0.25 0.28 0.31 0.33 0.36 0.39 0.42 0.44 0.47 0.50 0.53 0.56 0.58 0.61 0.64 0.67 0.69 0.72 0.75
40 0 0 0 0 0 0 0 0 0 0 0 0.24 0.27 0.30 0.32 0.35 0.38 0.41 0.43 0.46 0.49 0.51 0.54 0.57 0.59 0.62 0.65 0.68 0.70 0.73
41 0 0 0 0 0 0 0 0 0 0 0 0.24 0.26 0.29 0.32 0.34 0.37 0.39 0.42 0.45 0.47 0.50 0.53 0.55 0.58 0.61 0.63 0.66 0.68 0.71
42 0 0 0 0 0 0 0 0 0 0 0 0.23 0.26 0.28 0.31 0.33 0.36 0.38 0.41 0.44 0.46 0.49 0.51 0.54 0.56 0.59 0.62 0.64 0.67 0.69
43 0 0 0 0 0 0 0 0 0 0 0 0.23 0.25 0.28 0.30 0.33 0.35 0.38 0.40 0.43 0.45 0.48 0.50 0.53 0.55 0.58 0.60 0.63 0.65 0.68
Contd. …
Residual
Maturity of
Risk Mitigant
in Months › 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Residual
Maturity of
Exposure
in Months
44 0 0 0 0 0 0 0 0 0 0 0 0.22 0.24 0.27 0.29 0.32 0.34 0.37 0.39 0.41 0.44 0.46 0.49 0.51 0.54 0.56 0.59 0.61 0.63 0.66
45 0 0 0 0 0 0 0 0 0 0 0 0.21 0.24 0.26 0.29 0.31 0.33 0.36 0.38 0.40 0.43 0.45 0.48 0.50 0.52 0.55 0.57 0.60 0.62 0.64
46 0 0 0 0 0 0 0 0 0 0 0 0.21 0.23 0.26 0.28 0.30 0.33 0.35 0.37 0.40 0.42 0.44 0.47 0.49 0.51 0.53 0.56 0.58 0.60 0.63
47 0 0 0 0 0 0 0 0 0 0 0 0.20 0.23 0.25 0.27 0.30 0.32 0.34 0.36 0.39 0.41 0.43 0.45 0.48 0.50 0.52 0.55 0.57 0.59 0.61
48 0 0 0 0 0 0 0 0 0 0 0 0.20 0.22 0.24 0.27 0.29 0.31 0.33 0.36 0.38 0.40 0.42 0.44 0.47 0.49 0.51 0.53 0.56 0.58 0.60
49 0 0 0 0 0 0 0 0 0 0 0 0.20 0.22 0.24 0.26 0.28 0.30 0.33 0.35 0.37 0.39 0.41 0.43 0.46 0.48 0.50 0.52 0.54 0.57 0.59
50 0 0 0 0 0 0 0 0 0 0 0 0.19 0.21 0.23 0.26 0.28 0.30 0.32 0.34 0.36 0.38 0.40 0.43 0.45 0.47 0.49 0.51 0.53 0.55 0.57
51 0 0 0 0 0 0 0 0 0 0 0 0.19 0.21 0.23 0.25 0.27 0.29 0.31 0.33 0.35 0.38 0.40 0.42 0.44 0.46 0.48 0.50 0.52 0.54 0.56
52 0 0 0 0 0 0 0 0 0 0 0 0.18 0.20 0.22 0.24 0.27 0.29 0.31 0.33 0.35 0.37 0.39 0.41 0.43 0.45 0.47 0.49 0.51 0.53 0.55
53 0 0 0 0 0 0 0 0 0 0 0 0.18 0.20 0.22 0.24 0.26 0.28 0.30 0.32 0.34 0.36 0.38 0.40 0.42 0.44 0.46 0.48 0.50 0.52 0.54
59
54 0 0 0 0 0 0 0 0 0 0 0 0.18 0.20 0.22 0.24 0.25 0.27 0.29 0.31 0.33 0.35 0.37 0.39 0.41 0.43 0.45 0.47 0.49 0.51 0.53
55 0 0 0 0 0 0 0 0 0 0 0 0.17 0.19 0.21 0.23 0.25 0.27 0.29 0.31 0.33 0.35 0.37 0.38 0.40 0.42 0.44 0.46 0.48 0.50 0.52
56 0 0 0 0 0 0 0 0 0 0 0 0.17 0.19 0.21 0.23 0.25 0.26 0.28 0.30 0.32 0.34 0.36 0.38 0.40 0.42 0.43 0.45 0.47 0.49 0.51
57 0 0 0 0 0 0 0 0 0 0 0 0.17 0.19 0.20 0.22 0.24 0.26 0.28 0.30 0.31 0.33 0.35 0.37 0.39 0.41 0.43 0.44 0.46 0.48 0.50
58 0 0 0 0 0 0 0 0 0 0 0 0.16 0.18 0.20 0.22 0.24 0.25 0.27 0.29 0.31 0.33 0.35 0.36 0.38 0.40 0.42 0.44 0.45 0.47 0.49
59 0 0 0 0 0 0 0 0 0 0 0 0.16 0.18 0.20 0.21 0.23 0.25 0.27 0.29 0.30 0.32 0.34 0.36 0.38 0.39 0.41 0.43 0.45 0.46 0.48
60 0 0 0 0 0 0 0 0 0 0 0 0.16 0.18 0.19 0.21 0.23 0.25 0.26 0.28 0.30 0.32 0.33 0.35 0.37 0.39 0.40 0.42 0.44 0.46 0.47
Residual
Maturity of
Risk Mitigant
in Months › 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
Residual
Maturity of
Exposure
in Months
1 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
2 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
3 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
4 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
5 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
6 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
7 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
8 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
9 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
10 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
60
11 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
12 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
13 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
14 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
15 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
16 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
17 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
18 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
19 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
20 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
21 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
22 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
23 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
24 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
25 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
26 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Contd. …
Residual
Maturity of
Risk Mitigant
in Months › 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
Residual
Maturity of
Exposure
in Months
27 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
28 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
29 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
30 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
31 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
32 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
33 0.93 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
34 0.90 0.94 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
35 0.88 0.91 0.94 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
36 0.85 0.88 0.91 0.94 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
61
37 0.82 0.85 0.88 0.91 0.94 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
38 0.80 0.83 0.86 0.89 0.91 0.94 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
39 0.78 0.81 0.83 0.86 0.89 0.92 0.94 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
40 0.76 0.78 0.81 0.84 0.86 0.89 0.92 0.95 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
41 0.74 0.76 0.79 0.82 0.84 0.87 0.89 0.92 0.95 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
42 0.72 0.74 0.77 0.79 0.82 0.85 0.87 0.90 0.92 0.95 0.97 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
43 0.70 0.73 0.75 0.78 0.80 0.83 0.85 0.88 0.90 0.93 0.95 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
44 0.68 0.71 0.73 0.76 0.78 0.80 0.83 0.85 0.88 0.90 0.93 0.95 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
45 0.67 0.69 0.71 0.74 0.76 0.79 0.81 0.83 0.86 0.88 0.90 0.93 0.95 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
46 0.65 0.67 0.70 0.72 0.74 0.77 0.79 0.81 0.84 0.86 0.88 0.91 0.93 0.95 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
47 0.64 0.66 0.68 0.70 0.73 0.75 0.77 0.80 0.82 0.84 0.86 0.89 0.91 0.93 0.95 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
48 0.62 0.64 0.67 0.69 0.71 0.73 0.76 0.78 0.80 0.82 0.84 0.87 0.89 0.91 0.93 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
49 0.61 0.63 0.65 0.67 0.70 0.72 0.74 0.76 0.78 0.80 0.83 0.85 0.87 0.89 0.91 0.93 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
50 0.60 0.62 0.64 0.66 0.68 0.70 0.72 0.74 0.77 0.79 0.81 0.83 0.85 0.87 0.89 0.91 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
51 0.58 0.60 0.63 0.65 0.67 0.69 0.71 0.73 0.75 0.77 0.79 0.81 0.83 0.85 0.88 0.90 0.92 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
52 0.57 0.59 0.61 0.63 0.65 0.67 0.69 0.71 0.73 0.76 0.78 0.80 0.82 0.84 0.86 0.88 0.90 0.92 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Contd. …
Residual
Maturity of
Risk Mitigant
in Months › 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
Residual
Maturity of
Exposure
in Months
53 0.56 0.58 0.60 0.62 0.64 0.66 0.68 0.70 0.72 0.74 0.76 0.78 0.80 0.82 0.84 0.86 0.88 0.90 0.92 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
54 0.55 0.57 0.59 0.61 0.63 0.65 0.67 0.69 0.71 0.73 0.75 0.76 0.78 0.80 0.82 0.84 0.86 0.88 0.90 0.92 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00
55 0.54 0.56 0.58 0.60 0.62 0.63 0.65 0.67 0.69 0.71 0.73 0.75 0.77 0.79 0.81 0.83 0.85 0.87 0.88 0.90 0.92 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00 1.00
56 0.53 0.55 0.57 0.58 0.60 0.62 0.64 0.66 0.68 0.70 0.72 0.74 0.75 0.77 0.79 0.81 0.83 0.85 0.87 0.89 0.91 0.92 0.94 0.96 0.98 1.00 1.00 1.00 1.00 1.00
57 0.52 0.54 0.56 0.57 0.59 0.61 0.63 0.65 0.67 0.69 0.70 0.72 0.74 0.76 0.78 0.80 0.81 0.83 0.85 0.87 0.89 0.91 0.93 0.94 0.96 0.98 1.00 1.00 1.00 1.00
58 0.51 0.53 0.55 0.56 0.58 0.60 0.62 0.64 0.65 0.67 0.69 0.71 0.73 0.75 0.76 0.78 0.80 0.82 0.84 0.85 0.87 0.89 0.91 0.93 0.95 0.96 0.98 1.00 1.00 1.00
59 0.50 0.52 0.54 0.55 0.57 0.59 0.61 0.63 0.64 0.66 0.68 0.70 0.71 0.73 0.75 0.77 0.79 0.80 0.82 0.84 0.86 0.88 0.89 0.91 0.93 0.95 0.96 0.98 1.00 1.00
60 0.49 0.51 0.53 0.54 0.56 0.58 0.60 0.61 0.63 0.65 0.67 0.68 0.70 0.72 0.74 0.75 0.77 0.79 0.81 0.82 0.84 0.86 0.88 0.89 0.91 0.93 0.95 0.96 0.98 1.00
62
Annexure - 4
UCOBANK
ZONE
Annexure 4 – Reporting Format for General Loans & Advances where Risk Weight is Independent of Rating
Asset Type (Segment) ..................................……………………………………….........
Position as on………………………
Exposure on the Borrower Exposure Reduction on Of (10) covered under Of ( 10) not covered
on Account of Account of eligible guarantee under guarantee
Unavailed
Portion
O/S of Outstan-
Balance Sanc- ding
71
Name Total in tioned Non Risk Risk

of the Fund Fund Fund Fund Total Margin Deposits Approved Net Weight Weight Risk
Borrower Based Based Based based Expo- Held, Under Financial Expo- Amount of of Weighted
Account Limits Accounts facilities facilities sure if any Lien Collaterals sure covered Guarantor Amount Exposure Assets
15=11X
6=3+ 10=6- 13=10- 12+13X
1 2 3 4 5 4+5 7 8 9 7-8-9 11 12 11 14 14
Total : xxxxxx xxxxxxx
Date : Signature :
Contd. …
2. Consolidation is to be carried out using Annexure - 4 in respect of following asset types (segments).
I. Loans & Advances to Staff fully covered by superannuation benefit and/or mortgage of flat/house
II. Claims Secured by Residential Property – LTV 75% or Less – Loan Amt < Rs 20 Lacs
III. Claims Secured by Residential Property – LTV 75% or Less – Loan Amt Rs 20 Lacs or more
IV. Claims Secured by Residential Property – LTV more than 75%.
V. Accounts of entities whose obligations have been re-structured/re-scheduled
VI. Claims Secured by Commercial Real Estate
VII. Consumer Credit including Personal Loans
VIII. Capital Market Exposure
IX. Venture Capital Funds
X. Claims on ND – SI – NBFCs
XI. Accounts guaranteed by CGTSI/DICGC
XII. Accounts guaranteed by ECGC
72
XIII. Regulatory Retail Portfolio

4 If there are no borrower in a particular segment in a branch, annexure - 4 is to be prepared for that segment, but it would be a “NIL” statement.
H H H H H H
Annexure - 4A

ZONE
Annexure 4A – Reporting Format for General Loans & Advances where Risk Weight is based on Rating
Asset Type (Segment) ...................…………………………………………………........
Position as on.…………………………
Exposure on the Borrower on Exposure Reduction on Account of

Account of
O/S Unavailed
Name of Total Balance Portion of Outstanding Amount
the Fund in Fund Sanctioned Non Fund Margin Deposits Approved covered Name of
Borrower Based B a s e d Fund Based based Total Held, Under Financial Net under the
Account Limits Accounts facilities facilities Exposure if any Lien Collaterals Exposure guarantee Guarantor
73
1 2 3 4 5 6=3+4+5 7 8 9 10=6-7-8-9 11 12
Total : xxxxxx
Date :
Contd. …
1. Guidelines for Consolidation is explained in detail in Enclosure 4A
2 Consolidation is to be carried out using Annexure - 4A in respect of following asset types (segments).
l Claims on Domestic Public Sector Entities

l Claims on Foreign Public Sector Entities
l Claims on Primary Dealers
l Claims on Corporates – Short & Long Term
l Securitisation Exposure
3. If there are no borrower in a particular segment in a branch, annexure - 4A is to be prepared for that segment, but it would be a “NIL” statement.
4. Separate Annexure 4 A is to be prepared for all category of advance mentioned above.
5. Use Excel Sheets where no. of accounts are more or use Excel Sheets.
H H H H H H
74
Annexure - 5
UCOBANK
BRANCH
ZONE
Annexure 5 – Reporting format for Consolidated position of Risk Weighted Assets
Position as on ……………………………
Exposure on the Borrower Exposure Reduction on Of (10) under Of ( 10) without
on Account of Account of Guarantee Guarantee
Unavailed
Portion
O/S of Outstan- App-
Balance Sanctio- ding roved
No. Total in ned Non Depo Finan- Risk
of Fund Fund Fund Fund Total sits cial Net Weigh-
75
Acc- Asset Category Based Based Based based Expo- Margin Under Colla- Expo- Amount Risk Risk ted
ounts (Segment) Limits Accounts facilities facilities sure Held, Lien terals sure covered Weight Amount Weight Assets
15=11X
6=3+ 10=6- 13=10- 12+13X
1 2 3 4 5 4+5 7 8 9 7-8-9 11 12 11 14 14
Part A – Standard Assets
Sovereign Assets
Advances Guaranteed xxx xxxxx xxx xxxxx xxxxx

by Govt. of India

by State Govts in India

by Govts of foreign sovereigns
(Exposures denominated in
domestic currency of
the foreign country)
Contd. …
Unavailed
Portion
15=11X
6=3+ 10=6- 13=10- 12+13X
1 2 3 4 5 4+5 7 8 9 7-8-9 11 12 11 14 14
Advances Guaranteed by xxx xxxxx xxx xxxxx xxxxx

Govts of foreign sovereigns
(other than those covered
under 3 above)
Bank Exposures included under Loans & Advances (item 1699 of BS-1)
76
Exposure on banks incorpo xxx xxxxx xxx xxxxx xxxxx

rated in India and foreign bank
branches in India – both
scheduled and non-scheduled
banks
Exposure on foreign banks xxx xxxxx xxx xxxxx xxxxx

included under “Loans &
Advances” in BS - 1
under item 1699, denominated
in domestic currency of the
foreign country
Exposure on foreign banks xxx xxxxx xxx xxxxx xxxxx

included under “Loans &
Advances” in BS - 1
under item 1699, other than
those mentioned in Sl. No. 6
above.
Contd. …
Unavailed
Portion
15=11X
6=3+ 10=6- 13=10- 12+13X
1 2 3 4 5 4+5 7 8 9 7-8-9 11 12 11 14 14
Bank Exposures not related to Loans & Advances (items 1505 to 1511 of BS-1)
Bank Exposures not related xxx xxxxx xxx xxxxx xxxxx

to Loans & Advances
(items 1505 to 1511 of BS-1)

77
Accounts of entities xxxxx xxxxxx

whose obligations have been
re-structured/ re-scheduled
Loans & Advances to staff xxxxx xxxxxx

fully covered by
superannuation benefit and/or
Claims secured by xxxxx xxxxxx

Residential Property –
LTV 75% or Less –
Loan Amt. < Rs. 20 lacs

LTV 75% or less – Loan Amt.
Rs. 20 lacs or more
Contd. …
Unavailed
Portion
15=11X
6=3+ 10=6- 13=10- 12+13X
1 2 3 4 5 4+5 7 8 9 7-8-9 11 12 11 14 14

LTV more than 75%

Commercial Real Estate
78
Consumer Credit xxxxx xxxxxx

Including Personal
Loans
Capital Market xxxxx xxxxxx

Exposure
Venture Capital xxxxx xxxxxx

Funds
Claims on ND–SI– xxxxx xxxxxx

NBFCs
Accounts Guaranteed
by DICGC/CGTSI
Accounts Guaranteed
by ECGC
Regulatory Retail
Portfolio
Contd. …
Unavailed
Portion
15=11X
6=3+ 10=6- 13=10- 12+13X
1 2 3 4 5 4+5 7 8 9 7-8-9 11 12 11 14 14
General Loans & Advances (Where Risk Weight is based on Rating)
Claims on Domestic xxxxx xxxxxx xxxxxxx

Public Sector Entities
Claims on Foreign Public xxxxx xxxxxx xxxxxxx

Sector Entities
79
Claims on Primary xxxxx xxxxxx xxxxxxx

Dealers
Claims on Corporates – xxxxx xxxxxx xxxxxxx

Short Term
Claims on Corporates – xxxxx xxxxxx

Long Term
Securitisation xxxxx xxxxxx

Exposure
Total – Standard Assets
H H H H H H
Exposure Reduction Of (10) under Of ( 10) without
on Account of Guarantee Guarantee
No. Outstan-
of ding Provision Margin Deposits Approved Risk
Acco- Asset Type Amount Held, Held, Under Financial Net Amount Risk Risk Weighted
unts (Segment) of NPA if any if any Lien Collaterals Exposure covered Weight Amount Weight Assets
7=2-3- 10= 12=8x9+
1 2 3 4 5 6 4-5-6 8 9 7-8 11 10 x 11
Part B – Non-
Performing Assets
NPAs Type 1
NPAs Type 2
NPAs Type 3
NPAs Type 4
80
NPAs Type 5
NPAs Type 6
NPAs Type 7
Total NPAs
Date: Signature :
H H H H H H

RM67 Basel Ii

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CRN

UCO BANK 339/ 2007-08

To All Branches / Offices of the Bank :

Sub : Capital Adequacy under Basel II – Revised Guidelines

1. Process/steps for estimating capital requirement on account of loans and

‰ Determining Total Exposure

2. Process/steps for estimating capital requirement on account of bank

Deputy General Manager

“WE SHALL MAKE UCO – A TOP CLASS BANK”

1. Segmentation of Credit Portfolio

For example, number of segment-wise borrower accounts in a branch is as

Accounts guaranteed by Central Government 1

Accounts guaranteed by State Governments 2

Exposure on Scheduled banks 2

Accounts under ‘Retail exposure’ 521

Accounts secured by mortgages on residential property 65

Accounts secured by mortgages on commercial property 3

Total Borrower Accounts 594

Total number of borrower accounts in the branch should also be 594.

Segmentation is to be carried out in the same order as listed.

Sl. Asset Types Definition Reporting Guideline

1 Advances All exposures (both FB & NFB) on Annex. 1 Encl - 1

2 Advances All exposures (both FB & NFB) on Annex. 1 Encl - 1

3 Advances All exposures (both FB & NFB) on Annex. 1 Encl - 1

4 Advances All exposures (both FB & NFB) on Annex. 1 Encl - 1

5 Exposure on Exposures (both FB & NFB) on Annex. 2 Encl - 2

7 Exposure on Exposures (both FB & NFB) on Annex. 2 Encl - 2

8. Bank Exposures Outstanding balances on banks Annex. 2A Encl - 2A

9 Accounts of Entities, whose obligations have Annex. 4 Encl - 4

11 Claims secured Accounts which meet the following Annex. 4 Encl - 4

without any netting) ÷ (Realisable

12 Claims secured Accounts which meet the following Annex. 4 Encl - 4

13 Claims secured Accounts which meet the following Annex. 4 Encl - 4

14 Claims secured All exposures (both FB & NFB) Annex. 4 Encl - 4

i. Office bldg., Retail space,

ii. All exposures (both FB & NFB)

15 Consumer Credit All loans and advances in the

17 Venture Capital All exposures (both FB & NFB) on

General Loans & Advances (Where Risk Weight is based on Rating)

19 Claims on All exposures (both FB & NFB) on Annex. 4A Encl - 4A

20 Claims on All exposures (both FB & NFB) on Annex. 4A Encl - 4A

21 Claims on All exposures (both FB & NFB) on Annex. 4A Encl - 4A

22 Claims on (i) Where exposures (both FB & Annex. 4A Encl - 4A

(Contractual exceed Rs.5 Cr., they would

23 Claims on (i) Where exposures (both FB & Annex. 4A Encl - 4A

24 Securitisation Any exposure which has been Annex. 4A Encl - 4A

General Loans & Advances (Where Risk Weight is independent of Rating)

25 Accounts Where exposures (both FB & NFB) Annex. 4 Encl - 4

2 7 H Regulatory Retail (i) Where exposures (both FB & Annex. 4 Encl - 4

Sl. Asset Types Definition Reporting Guideline

1 NPAs Type 1 All NPAs secured by residential Annex. 3 Encl - 3

(i) Loan is for the purpose of

2 NPAs Type 2 NPAs secured by residential Annex. 3 Encl - 3

i. Eligibility conditions for

1 . 4 Basic Data Requirement

2. Where a Term Loan is to be disbursed in phases and subsequent phases

6) Deposits under lien (see terms and conditions mentioned below) :

a) There is a well-founded legal basis for netting or offsetting regardless of

b) Bank is able at any time to determine the value of loans/advances and

c) Bank monitors and controls the relevant exposures on a net basis.

8) Where guaranteed by ECGC/ CGTSI/ Banks and amount covered under

Note : Bills discounted under LC would be an exposure which is deemed to be