Bank of baroda

TOTAL - (A)
783,544.60
874,893.82
974,006.32
935,591.00
1,045,169.24
(B)
LIABILITIES
1
DEPOSITS
676,686.90
746,465.44
834,051.21
803,800.13
883,608.60
Demand Deposits From Banks
4,718.54
4,201.35
3,842.65
4,082.55
4,680.19
Demand Deposits From Others
55,790.77
64,976.24
66,824.47
57,709.11
79,267.29
2
Saving Deposits
168,410.63
203,134.83
234,672.35
221,489.80
256,729.68
3
Term Deposits from Banks
22,190.52
29,479.81
32,511.37
28,437.20
40,590.99
Term Deposits from Others
425,576.45
444,673.19
496,200.38
492,081.47
502,340.46
4
Borrowings
9,490.10
12,893.48
19,245.37
14,750.85
28,431.68
- In India
9,369.62
6,382.94
8,814.96
9,680.13
13,251.64
- Outside India
120.49
6,510.54
10,430.41
5,070.72
15,180.03
5
Other Liabilities and Provisions
40,226.62
47,252.83
46,781.53
43,607.00
46,595.42
6
Subordinate Debts
12,000.00
15,000.00
15,000.00
15,000.00
22,700.00
 
TOTAL - (B)
738,403.63
821,611.74
915,078.11
877,157.98
981,335.70
(C)
NET ASSETS (C=A-B)
45,140.98
53,282.08
58,928.21
58,433.01
63,833.54
(D)
Share Capital
2,943.42
2,945.26
2,945.27
2,945.27
2,945.27
(E)
Minority Interest
315.75
359.66
417.55
389.53
449.20
(F)
Share Application money/
-
-
-
-
-
Share Premium
(G)
RESERVES AND SURPLUS
1
Statutory Reserve
10,348.38
12,839.99
14,651.97
12,870.37
14,658.95
2
Capital Reserve
4,431.87
4,315.80
4,302.12
4,418.20
4,295.85
3
Share Premium
7,373.62
7,398.96
7,387.72
7,387.66
7,387.72
Other 
Reserves
127.84
90.02
0.00
4
Revenue & Other Reserve
19,565.18
250,56.65
28,796.21
25,128.84
29,195.59
5
Balance of Profit & Loss Account
34.93
2,75.75
427.35
5,293.04
4,900.97
TOTAL - (G)
41,881.80
499,77.16
55,565.38
55,098.11
60,439.07
(H)
TOTAL (C to G)
45,140.98
532,82.08
58,928.21
58,432.90
63,833.54

---

225
SIGNIFICANT ACCOUNTING POLICIES ON THE CONSOLIDATED FINANCIAL STATEMENTS
1.
Basis of preparation of Consolidated Financial Statements:
1.1
Consolidated Financial Statements (CFS) of the Bank (Parent), its subsidiaries and associates are prepared
to comply in all material respects with applicable statutory / regulatory provisions, Accounting Standards /
generally accepted accounting principles and practices prevailing in India, unless otherwise stated.
1.2
The Consolidated Financial Statements are prepared under the historical cost convention and on accrual
basis, unless otherwise stated.
2.
Consolidation Procedure:
2.1
The Consolidated Financial Statements are prepared in accordance with Accounting Standard (AS)-21
“Consolidated Financial Statements” issued by the Institute of Chartered Accountants of India (ICAI). The
financial statements of the bank and its subsidiaries are combined on a line by line basis by adding together
like sums of assets, liabilities, income and expenses, after eliminating intra-group balances / transactions and
resulting unrealised profit / loss.
2.2
The Financial Statements of subsidiaries and Associates are adjusted, wherever necessary, to conform to the
Accounting Policies of the Parent.
2.3
Investments in Associates are accounted for under the Equity Method as per AS -23 “Accounting for Investments
in Associates in Consolidated Financial Statements” issued by ICAI based on the audited Financial Statements
of the associates.
2.4
Minority interest in the CFS consists of the share of the minority shareholders in the net equity of the
subsidiaries.
3
Translation / Conversion of Foreign Currencies:
3.1
Financial statements of foreign branches, the foreign currency balances of Indian Branches of the parent and
the financial statements of overseas subsidiaries are translated / converted at the mid-rate of exchange at the
year end advised by Foreign Exchange Dealers Association of India.
3.2
The accumulated net difference between the Head Office figures and corresponding figures of the Parents’
Foreign branches on account of assigned capital, Head Office interest free funds and unremitted profit / loss
is carried over if in profit and written off to the profit and loss account, if in loss.
3.3
Other income and expenditure transactions of Indian branches of the Parent and domestic subsidiaries are
accounted for at exchange rates prevailing on the date of transaction.