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Date: 2017-12-21 Category: Not Applicable State: Union Government Country: India

Report on Trend and Progress of Banking in India 2016-17

Issued by Reserve Bank of India · Not Applicable

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Okay, here is a summary of the provided document based on the structure you requested: **Executive Summary** This report, submitted to the Central Government as per Section 36(2) of the Banking Regulation Act, 1949, focuses on the trends and progress of banking in India for the year ended June 30, 2017. The report examines the performance of commercial banks, co-operative banks, and non-banking financial institutions (NBFIs). Key challenges and policy responses are also discussed to inform future policy agendas. **Key Points / Main Content** * **Perspectives on the Indian Banking Sector:** * Addresses asset quality concerns and bank balance sheets to reinvigorate credit growth. * Improves accounting standards and nurtures competitive efficiency in the banking space. * Strengthens and harmonizes regulations across financial intermediaries and adheres to global standards. * Promotes digitization, managing technology-enabled financial innovations, and dealing with cyber-security risks. * Addresses information asymmetries through Public Credit Registry (PCR). * **Global Banking Developments:** * Examines macroeconomic backdrop and bank performance of advanced and emerging market economies. * Evaluates performance of 100 largest global banks. * Reviews progress on global regulatory reform agenda. * **Policy Environment:** * Focuses on financial sector policies aimed at consolidation, repair, and reforms. * Aligns the regulatory framework with the work of the Basel Committee on Banking Supervision (BCBS) * Lists measures related to monetary policy, liquidity management, credit delivery, and financial inclusion. * Provides details on prudential regulatory and supervisory policies. * Covers policy measures for NBFCs, customer services, and payment/settlement systems. * Details banking sector legislations. * **Insolvency and Bankruptcy Code (IBC) and Bank Recapitalization:** * Highlights salient features of IBC, 2016. * Discusses government's bank recapitalisation plan. * **Operations and Performance of Commercial Banks:** * Analyzes SCBs’ balance sheet, profitability, financial soundness, and credit deployment. * Examines financial inclusion, regional penetration, and customer service. * Details developments related to RRBs, LABs, and SFBs. * **Developments in Co-operative Banking:** * Reviews financial performance of UCBs. * Assesses short-term and long-term rural co-operative credit structure. * **Non-Banking Financial Institutions** * Examines resources and asset deployment in the NBFC sector. **Impact Analysis** **Finance Secretary, Government of India, Ministry of Finance** * **Impact:** The report provides information for the Finance Secretary to make informed decisions about banking and financial policy. * **Action Required:** Review the report and take necessary action based on findings and recommendations. **Commercial Banks, Co-operative Banks, Non-Banking Financial Institutions** * **Impact:** Banks and other institutions are affected by the report’s analysis of the sector’s performance, which sets a frame for what is acceptable and what needs improvement. * **Action Required:** Evaluate current practices in relation to best practices and benchmark, to comply with government norms and directives, and improve. **Borrowers, Depositors, the General Public** * **Impact:** The report ultimately aims to promote a competitive and efficient banking sector and enable financial inclusion. * **Action Required:** None specified.

Key Entities Referenced

Banking Regulation Act, 1949: The Act governing the regulation of banking companies in India. Report on Trend and Progress of Banking in India: An annual publication reviewing the banking sector's developments. Reserve Bank of India: Central bank of India responsible for regulating the banking sector. Ministry of Finance: The ministry responsible for the government's financial policies and regulation.
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Report on Trend and Progress of Banking in India for the year ended June 30, 2017 submitted to the Central Government in terms of Section 36(2) of the Banking Regulation Act, 1949 REPORT ON TREND AND PROGRESS OF BANKING IN INDIA 2016-17 RESERVE BANK OF INDIA© Reserve Bank of India 2017 All rights reserved. Reproduction is permitted provided an acknowledgement of the source is made. Published by Sunil Kumar for the Reserve Bank of India, Mumbai 400 001 and designed and printed by him at Jayant Printery LLP. 352/54, Girgaum Road, Charni Road (E), Mumbai - 400 002Contents Sr. No. Particulars Page No. Chapter I: Perspectives on the Indian Banking Sector I Introduction .................................................................................................... 1 II Emerging Issues and Policy Responses............................................................ 2 III The Way Forward............................................................................................. 8 Chapter II: Global Banking Developments I Introduction .................................................................................................... 11 II The Macro-Financial Environment .................................................................. 11 III Banking Developments: Select Advanced and Emerging Market Economies ... 18 IV World’s Biggest Banks: Profitability, Health and Soundness ............................ 25 V Global Policy Reforms ..................................................................................... 27 VI Summing Up ................................................................................................... 32 Chapter III: Policy Environment I Introduction .................................................................................................... 33 II Monetary Policy and Liquidity Management .................................................... 33 III Credit Delivery ............................................................................................... 35 IV Financial Inclusion .......................................................................................... 37 V Prudential Regulatory Policy ............................................................................ 38 VI Supervisory Policy ........................................................................................... 43 VII Non-Banking Financial Companies (NBFCs) .................................................. 45 VIII Customer Service / Customer Protection in Banks .......................................... 49 IX Payment and Settlement Systems .................................................................... 50 X Banking Sector Legislations ............................................................................ 51 XI Overall Assessment ......................................................................................... 52 Chapter IV: Insolvency and Bankruptcy Code and Bank Recapitalisation I Introduction .................................................................................................... 53 II Insolvency and Bankruptcy Code, 2016 .......................................................... 53 III Recapitalisation of Banks ................................................................................ 59 IV Summing Up ................................................................................................... 62 Chapter V: Operations and Performance of Commercial Banks I Introduction .................................................................................................... 63 II Balance Sheet Operations of Scheduled Commercial Banks............................ 64 III Financial Performance of Scheduled Commercial Banks ................................. 70 IV Soundness Indicators ...................................................................................... 71 V Sectoral Distribution of Bank Credit ............................................................... 80Sr. No. Particulars Page No. VI Operations of Scheduled Commercial Banks in the Capital Market ................ 82 VII Ownership Pattern in Scheduled Commercial Banks ...................................... 83 VIII Foreign Banks’ Operations in India and Overseas Operations of Indian Banks ............................................................................. 84 IX Payment System Indicators of Scheduled Commercial Banks ......................... 85 X Customer Service ............................................................................................ 87 XI Financial Inclusion .......................................................................................... 89 XII Regional Rural Banks ...................................................................................... 93 XIII Local Area Banks ............................................................................................ 94 XIV Small Finance Banks ...................................................................................... 95 XV Overall Assessment ......................................................................................... 97 Chapter VI: Developments in Co-operative Banking I Introduction ................................................................................................... 99 II Urban Co-operative Banks .............................................................................. 100 III Rural Co-operatives ........................................................................................ 113 IV A Comparative Assessment of Short-term and Long-term Rural Credit Co-operatives ............................................................. 133 V Overall Assessment ......................................................................................... 134 Chapter VII: Non-Banking Financial Institutions I Introduction .................................................................................................... 137 II Non-Banking Financial Companies .................................................................. 138 III Payments Banks .............................................................................................. 150 IV All India Financial Institutions ....................................................................... 152 V Primary Dealers .............................................................................................. 156 VI Recent Developments ...................................................................................... 159 VII Overall Assessment ......................................................................................... 162 viList of Boxes Sr. No. Particulars Page No. I.1 Proportionality in Banking Regulation - A Global Perspective .......................... 4 I.2 The FinTech Revolution: Impetus, Opportunities and Risks ............................ 6 II.1 Prompt Corrective Action across Jurisdictions ............................................... 16 II.2 Role of Macroprudential Policies in the post- Global Financial Crisis Period ......................................................................... 30 III.1 Narrow Measure of Shadow Banking ............................................................... 46 IV.1 Recovery of NPAs - Role of Different Factors .................................................... 55 V.1 NPAs and Credit Cycles in India - Priority versus Non-Priority Sectors ........... 75 VI.1 What Drives the Profitability of Scheduled and Non-scheduled UCBs?: A Du Pont Analysis .......................................................................................... 110 VII.1 Factors Influencing NBFCs’ Credit Growth ...................................................... 143 VII.2 Account Aggregator: A Cross-Country Analysis................................................ 161 viiList of Tables Sr. No. Particulars Page No. II.1 Ratio of Non-performing Loans and Advances (NPL Ratio, Per cent) ............... 22 II.2 Adoption Status of Basel III - Number of Basel Committee Member Jurisdictions (End-March 2017) 28 II.3 Implementation of Reforms - Resolution (As of end-June 2017) ..................... 28 II.4 Implementation of Reforms - Over-the-Counter Derivatives (As of end-June 2017) ..................................................................................... 29 II.5 Implementation of Reforms - Shadow Banking (As of end-June 2017) ............ 29 IV.1 Transactions under Corporate Insolvency Resolution Process......................... 58 IV.2 Initiation of Corporate Insolvency Transactions .............................................. 58 IV.3 Progress in Registration of Insolvency Professionals (As on September 30, 2017) ............................................................................ 59 IV.4 Recapitalisation: Experience of Advanced Economies ..................................... 61 V.1 Trends in Flow of Financial Resources to the Commercial Sector from Banks and Non-banks .................................................................................... 65 V.2 Consolidated Balance Sheet of Scheduled Commercial Banks ........................ 66 V.3 Public Issues by the Banking Sector ................................................................ 67 V.4 Resources Raised by Banks through Private Placements ................................. 67 V. 5 International Assets of Banks in India - By Type of Instruments (Based on LBS Statements) ............................................................................. 67 V.6 International Liabilities of Banks in India - By Type of Instruments (Based on LBS Statements) ............................................................................. 68 V.7 Maturity (Residual) and Sectoral Classification of Consolidated International Claims of Banks ................................................... 68 V.8 Consolidated International Claims of Banks on Countries other than India ... 69 V.9 Bank Group-wise Maturity Profile of Select Liabilities / Assets (As at end-March) ............................................................................................ 69 V.10 Trends in Income and Expenditure of Scheduled Commercial Banks ............. 71 V.11 Return on Assets and Return on Equity of SCBs - Bank Group-wise............... 71 V.12 Cost of Funds and Return on Funds - Bank Group-wise .................................. 72 V.13 Component-wise Capital Adequacy of SCBs (As at end-March) ........................ 73 V.14 Trends in Non-performing Assets - Bank Group-wise ..................................... 74 V.15 Classification of Loan Assets - Bank Group-wise (As at end-March) ................ 76 V.16 Sector-wise NPAs of Banks (As at end-March) ................................................. 77 V.17 Revised PCA Matrix - Indicators and Risk Thresholds .................................... 79 viiiSr. No. Particulars Page No. V.18 NPAs of SCBs Recovered through Various Channels ........................................ 79 V.19 Details of Financial Assets Securitised by SCs / RCs ....................................... 80 V.20 Sectoral Deployment of Gross Bank Credit ..................................................... 80 V.21 Retail Loan Portfolio of Banks ......................................................................... 81 V.22 Priority Sector Lending by Banks (As at March 31, 2017) ............................... 82 V.23 Overseas Operations of Indian Banks (As at end-March) ................................. 84 V.24 ATMs of Scheduled Commercial Banks (As at end-March 2017) ..................... 85 V.25 Credit and Debit Cards Issued by Scheduled Commercial Banks (As at end-March 2017) ................................................................................... 86 V.26 Region-wise Complaints Received at Banking Ombudsman Offices ................. 87 V.27 Progress under Financial Inclusion Plans, All SCBs including RRBs ............... 89 V.28 Tier-wise Break-up of Newly Opened Bank Branches ...................................... 91 V.29 Percentage Share of ATMs of SCBs at Various Centres (As at end-March 2017) 91 V.30 Progress of Microfinance Programmes (As at end-March) ................................ 92 V.31 Financial Inclusion in BRICS and Other Emerging Economies, 2016 .............. 93 V.32 Purpose-wise Outstanding Advances by RRBs (As at end-March) .................... 93 V.33 Consolidated Balance Sheet of Regional Rural Banks ...................................... 94 V.34 Financial Performance of Regional Rural Banks .............................................. 94 V.35 Profile of Local Area Banks (As at end-March) ................................................ 95 V.36 Financial Performance of Local Area Banks .................................................... 95 V.37 Consolidated Balance Sheet of Small Finance Banks ...................................... 96 V.38 Purpose-wise Outstanding Advances by Small Finance Banks ........................ 96 V.39 Financial Performance of Small Finance Banks ............................................... 97 VI.1 Tier-wise Distribution of Urban Co-operative Banks (End-March 2017) ......... 102 VI.2 Distribution of UCBs by Deposits and Advances (End-March 2017) ................ 102 VI.3 Liabilities and Assets of Urban Co-operative Banks (End-March) ................... 104 VI.4 Investments by Urban Co-operative Banks ...................................................... 105 VI.5 Rating-wise Distribution of UCBs (End-March 2017) ...................................... 106 VI.6 CRAR-wise Distribution of UCBs (End-March 2017) ....................................... 106 VI.7 Non-performing Assets of UCBs (End-March) ................................................. 108 VI.8 Financial Performance of Scheduled and Non-scheduled Urban Co-operative Banks .............................................................................. 108 ixSr. No. Particulars Page No. VI.9 Select Indicators of Profitability of UCBs ......................................................... 110 VI.10 Composition of Credit to Priority Sectors by UCBs (End-March 2017) ............ 112 VI.11 A Profile of Rural Co-operatives (As at end-March 2016) ................................. 114 VI.12 Share in Credit Flow - Rural Co-operatives ..................................................... 114 VI.13 Liabilities and Assets of State Co-operative Banks .......................................... 117 VI.14 Select Banking Indicators of Scheduled State Co-operative Banks ................. 117 VI.15 Financial Performance of State Co-operative Banks ....................................... 117 VI.16 Soundness Indicators of State Co-operative Banks ........................................ 118 VI.17 Regional Disparity in Financial Health of StCBs .............................................. 119 VI.18 Liabilities and Assets of District Central Co-operative Banks .......................... 120 VI.19 Financial Performance of District Central Co-operative Banks ........................ 120 VI.20 Soundness Indicators of District Central Co-operative Banks ......................... 121 VI.21 Regional Disparity in Financial Health of DCCBs ............................................ 122 VI.22 Primary Agricultural Credit Societies - Select Balance Sheet Indicators .......... 123 VI.23 Liabilities and Assets of State Co-operative Agriculture and Rural Development Banks ............................................................................... 128 VI.24 Financial Performance of State Co-operative Agriculture and Rural Development Banks ............................................................................... 129 VI.25 Asset Quality of State Co-operative Agriculture and Rural Development Banks ............................................................................... 130 VI.26 Liabilities and Assets of Primary Co-operative Agriculture and Rural Development Banks ............................................................................... 131 VI.27 Financial Performance of Primary Co-operative Agriculture and Rural Development Banks .............................................................................. 132 VI.28 Asset Quality of Primary Co-operative Agriculture and Rural Development Banks ............................................................................... 132 VI.29 Comparison of Assets, Credit and Capital Size of SCARDBs and StCBs .......... 133 VII.1 Classification of NBFCs Based on Activity ....................................................... 138 VII.2 Consolidated Balance Sheet of NBFCs (End-March) ........................................ 139 VII.3 Credit to Select Sectors by NBFCs (End-March) .............................................. 140 VII.4 Financial Parameters of the NBFC Sector (End-March) ................................... 141 VII.5 Classification of NBFCs’ Assets ....................................................................... 141 VII.6 Ownership Pattern of NBFCs-ND-SI (End-March) ........................................... 142 VII.7 Consolidated Balance Sheet of NBFCs-ND-SI (End-March) ............................. 144 xSr. No. Particulars Page No. VII.8 Major Components of Liabilities and Assets of NBFCs-ND-SI by Classification of NBFCs (End-March) .............................................................. 145 VII.9 Sources of Borrowings of NBFCs-ND-SI (End-March) ..................................... 145 VII.10 Financial Performance of NBFCs-ND-SI .......................................................... 145 VII.11 Bank Exposure to NBFCs-ND-SI Sector (End-March 2017) ............................ 146 VII.12 Ownership Pattern of NBFCs-D (End-March) .................................................. 147 VII.13 Consolidated Balance Sheet of NBFCs-D (End-March) .................................... 147 VII.14 Major Components of Liabilities and Assets of NBFCs-D by Classification of NBFCs (End-March) .............................................................. 148 VII.15 Financial Ratios of NBFCs-D (End-March) ...................................................... 149 VII.16 Brief Profile of Payments Banks ...................................................................... 151 VII.17 Select Financial Parameters of Payments Banks (End-March 2017) ................ 151 VII.18 Select Financial Ratios of Payments Banks (End-March 2017) ........................ 152 VII.19 Ownership Pattern of AIFIs (End-March 2017) ................................................ 152 VII.20 Financial Assistance Sanctioned and Disbursed by AIFIs ................................ 152 VII.21 AIFIs’ Balance Sheet ........................................................................................ 153 VII.22 Resources Raised by AIFIs from the Money Market (End-March) ................... 153 VII.23 Pattern of AIFIs’ Sources and Deployment of Funds ....................................... 154 VII.24 Weighted Average Cost and Maturity of Rupee Resources Raised by AIFIs ....... 154 VII.25 Financial Performance of Select AIFIs ............................................................. 154 VII.26 AIFIs’ Financial Ratios ..................................................................................... 155 VII.27 AIFIs’ Select Financial Parameters ................................................................... 155 VII.28 AIFIs’ Net NPAs ............................................................................................... 155 VII.29 AIFIs’ Assets Classification .............................................................................. 156 VII.30 Performance of PDs in the Primary Market ..................................................... 157 VII.31 Performance of SPDs in the G-secs Secondary Market .................................... 157 VII.32 Sources and Applications of SPDs’ Funds ....................................................... 158 VII.33 Financial Performance of SPDs ....................................................................... 158 VII.34 SPDs’ Financial Indicators ............................................................................. 159 VII.35 Abridged Balance Sheet of NBFCs ................................................................... 159 VII.36 Weighted Average Lending Rates of Various Categories of NBFCs-ND-SI .......... 160 xiList of Charts Sr. No. Particulars Page No. II.1 The Macro Backdrop ....................................................................................... 12 II.2 Credit Growth in Select Economies ................................................................. 13 II.3 Credit to Households ...................................................................................... 14 II.4 Return on Assets: Select Economies ............................................................... 14 II.5 Capital to Risk Weighted Assets Ratio (CRAR): Select Economies.................... 15 II.6 Non-performing Loans Ratio: Select Economies .............................................. 15 II.7 Leverage Ratio: Select Economies ................................................................... 18 II.8 Market-based Indicators of Bank Health ......................................................... 18 II.9 Credit and Deposit Growth: USA..................................................................... 19 II.10 Improving Asset Quality: US Banks ................................................................. 19 II.11 Bank Credit and Deposits: UK ........................................................................ 20 II.12 Bank Credit in the UK: Availability and Quality ............................................... 21 II.13 Bank Assets and Lending in the Euro Area ..................................................... 22 II.14 Drivers of Deposit Growth: Euro Area ............................................................. 23 II.15 The Chinese Banking System - A Snapshot ..................................................... 23 II.16 The Brazilian Banking Sector - A Snapshot ..................................................... 24 II.17 The Russian Banking Sector - A Snapshot ...................................................... 25 II.18 Distribution of the World’s Largest Banks: Capital and Assets ........................ 25 II.19 Return and Asset Quality ................................................................................. 26 II.20 Bank Soundness ............................................................................................. 26 II.21 Capital Adequacy versus Profitability versus Asset Quality ............................. 27 IV.1 Capital Infusion by the Government in PSBs ................................................... 62 V.1 Growth in Select Banking Aggregates .............................................................. 64 V.2 Bank Group-wise Growth in Advances ............................................................ 64 V.3 Growth in CASA and Term-deposits, Bank Group-wise .................................. 66 V.4 Trends in Outstanding C-D Ratio (End-March) ............................................... 66 V.5 Trends in Maturity Profile of Assets and Liabilities ......................................... 69 V.6 Growth in Balance Sheet and Off-balance Sheet Transactions ......................... 70 V.7 Composition of Off-Balance Sheet Exposures of the Banking Sector - 2016-17 ............................................................................... 70 V.8 CRAR - Bank Group-wise ................................................................................ 72 V.9 Leverage Ratio - Bank Group-wise .................................................................. 73 xiiSr. No. Particulars Page No. V.10 Liquidity Coverage Ratio ................................................................................. 74 V.11 Restructured Standard Advances as per cent of Gross Advances .................... 76 V.12 Share of Loan Accounts with Possible Stress in Total Funded Amount Outstanding in case of Large Borrowal Accounts ............................... 77 V.13 Slippage Ratio ................................................................................................. 77 V.14 Stressed Assets to Gross Advances in Select Industries (End-March) .................................................................................................... 78 V.15 GNPA Ratio for Select Sectors ......................................................................... 78 V.16 Provision Coverage Ratio ................................................................................. 78 V.17 Stressed Asset Sale to SCs / RCs ..................................................................... 79 V.18 Growth in Credit to Major Sectors .................................................................. 80 V.19 Growth in Credit to Priority Sectors ................................................................ 81 V.20 Relative Performance of Bank Indices and Nifty 50 ......................................... 83 V.21 Bank Group-wise Share in Total Assets and Profits of Banking Sector (End-March) ........................................................................... 83 V.22 Public Shareholding in Select PSBs ................................................................. 83 V.23 Instruments of Retail Payments ....................................................................... 85 V.24 Growth of ATMs .............................................................................................. 86 V.25 Trends in Debit and Credit Cards ................................................................... 86 V.26 Progress of Pre-paid Payment Instruments ..................................................... 87 V.27 Population Group-wise Distribution of Complaints Received at BOs ............... 88 V.28 Share of Major Types of Complaints ................................................................ 88 V.29 Number of Complaints per Bank Branch / Account - 2016-17 ......................... 88 V.30 Banking Outlets in Villages (Percentage Share in Total) ................................... 90 V.31 Bank Group-wise Share in PMJDY Accounts (As on December 6, 2017) ......... 90 V.32 Average Balance in PMJDY Accounts ............................................................... 90 V.33 Banking Penetration across Regions ................................................................ 91 V.34 Distribution of ATMs ....................................................................................... 92 VI.1 Structure of Co-operative Credit Institutions in India (End-March 2017) ........ 99 VI.2 The Structure of Co-operatives by Asset Size .................................................. 100 VI.3 Fall in Number of UCBs since 2005 ................................................................. 101 VI.4 Geographical Distribution of UCB Mergers (Cumulative basis as at end-March 2017) ....................................................... 101 xiiiSr. No. Particulars Page No. VI.5 Asset Growth of UCBs ..................................................................................... 101 VI.6 Rise of the Tier II UCBs (End-March) .............................................................. 102 VI.7 Changing Distribution of Deposits of UCBs (End-March) ................................ 102 VI.8 Distribution of UCBs by Deposits versus Advances (End-March 2017) ........... 103 VI.9 Distribution of UCBs by Asset Size (End-March) ............................................. 103 VI.10 Asset Share of Scheduled UCBs (End-March) ................................................. 103 VI.11 Credit to Deposit Ratio (End-March) ............................................................... 104 VI.12 Investment to Deposit Ratio (End-March) ........................................................ 105 VI.13 SLR and Non-SLR Investments of UCBs: End-March (y-o-y percentage variation).. 105 VI.14 Distribution of Number and Business of UCBs - by Rating Categories ............ 106 VI.15 UCBs with CRAR above 9 Per cent .................................................................. 107 VI.16 Growth in Net Worth and Assets...................................................................... 107 VI.17 Non-performing Assets: UCBs versus SCBs .................................................... 107 VI.18 NPAs and PCR - UCBs ..................................................................................... 107 VI.19 NPAs to Net Worth Ratio for UCBs (End-March) ............................................. 108 VI.20 Non-interest Income Share of UCBs ................................................................ 109 VI.21 Share of Non-interest Income versus Capital Buffer - Scheduled UCBs ........... 109 VI.22 Profitability Indicators - UCBs ......................................................................... 109 VI.23 Profitability Indicators - SUCBs versus NSUCBs ............................................. 110 VI.24 Priority Sector Lending - UCBs (Share in Total Advances) ............................... 112 VI.25 Advances to Weaker Sections by UCBs ............................................................ 113 VI.26 Share of Short-term versus Long-term Co-operatives in Total Assets of Rural Co-operatives: End-March ............................................. 115 VI.27 Change in Number of Rural Co-operatives between March 2015 and March 2016 .......................................................................... 116 VI.28 Soundness Indicators of StCBs ....................................................................... 118 VI.29 Regional Trends in NPAs and Recovery ........................................................... 118 VI.30 Regional Disparity in Financial Health of StCBs .............................................. 119 VI.31 Growth in Loans - StCBs versus DCCBs ......................................................... 119 VI.32 Credit-Deposit Ratio ........................................................................................ 119 VI.33 Soundness Indicators of DCCBs...................................................................... 121 VI.34 NPAs and Recovery - StCBs versus DCCBs (End-March) ................................. 121 xivSr. No. Particulars Page No. VI.35 Share of Operating Expenses in Total Expenses .............................................. 121 VI.36 Regional Trends in NPAs and Recovery - DCCBs ............................................. 122 VI.37 Regional Disparity in Financial Health of DCCBs ............................................ 122 VI.38 Growth in Outstanding Credit of PACS ............................................................ 123 VI.39 Resource Composition - Short-term Co-operatives .......................................... 123 VI.40 Member Share by Category ............................................................................. 124 VI.41 Borrower to Member Ratio by Category ........................................................... 124 VI.42 Borrower to Member Ratio - Shortfall from 50 Per cent Access ...................... 124 VI.43 Growth in Loans Disbursed by PACS .............................................................. 124 VI.44 Percentage of PACS in Profit and Loss ............................................................. 125 VI.45 Net Profit to Loans and Advances Ratio of the Short-term Credit Institutions ........................................................................ 125 VI.46 Net Profit of PACS by Region .......................................................................... 125 VI.47 Percentage of PACS in Profit and Loss - Regional Level (End-March 2016) ...... 126 VI.48 DCCB Licensing Waterfall ................................................................................ 127 VI.49 Capital-to-Assets Ratio .................................................................................... 127 VI.50 CRAR: StCBs and DCCBs ................................................................................ 127 VI.51 Balance Sheet Insights - SCARDBs .................................................................. 129 VI.52 NPAs and Recovery - SCARDBs ....................................................................... 130 VI.53 NPA Ratios: A Comparison .............................................................................. 130 VI.54 Region-wise Position of Financial Health of SCARDBs ..................................... 131 VI.55 Profitability Indicators of PCARDBs ................................................................ 132 VI.56 Financial Health of PCARDBs vis-a-vis SCARDBs ........................................... 133 VI.57 StCBs versus SCARDBs - By RoA.................................................................... 134 VII.1 Non-Banking Financial Institutions Regulated by the Reserve Bank of India ... 137 VII.2 Number of Registrations and Cancellations of CoR of NBFCs .......................... 139 VII.3 Exposure to Sensitive Sectors as a per cent of Total Assets (End-March) ........ 140 VII.4 Profitability Ratios of NBFCs (End-March) ...................................................... 141 VII.5 Asset Quality of NBFCs (End-March) .............................................................. 141 VII.6 Capital Adequacy of NBFC Sector (End-March) .............................................. 142 xvSr. No. Particulars Page No. VII.7A Gross NPAs as a percentage of Gross Advances of NBFCs-ND-SI (End-March) .................................................................................................... 146 VII.7B Net NPAs of NBFCs-ND-SI (End-March) .......................................................... 146 VII.8 Category-wise CRAR of NBFCs-ND-SI (End-March) ......................................... 146 VII.9A Public Deposits of NBFCs-D (End-March) ....................................................... 148 VII.9B Ratio of Public Deposits of NBFCs-D to SCBs' Aggregate Deposits (End-March) .................................................................................................... 148 VII.10 Select Financial Parameters of NBFCs-D (End-March) .................................... 149 VII.11 Gross NPA Ratio of NBFCs-D (End-March) ...................................................... 149 VII.12 Gross and Net NPA Ratio of NBFCs-D (End-March) ........................................ 150 VII.13 Capital to Risk (Weighted) Assets Ratio of NBFCs-D (End-March) ................... 150 VII.14 Balance Sheet of Payments Banks (End-March 2017) ..................................... 151 VII.15 Long-term PLR Structure of Select AIFIs ......................................................... 154 VII.16 Average RoA of AIFIs ....................................................................................... 155 VII.17 Capital to Risk (Weighted) Assets Ratio of AIFIs .............................................. 156 VII.18 Average Rate of Underwriting Commission of PDs ........................................... 156 VII.19 Capital and Risk Weighted Asset Position of SPDs ........................................... 159 VII.20 Growth Rates of Credit of NBFCs and Banks .................................................. 160 VII.21 Sectoral Credit Deployment by NBFCs-ND-SI ................................................. 160 VII.22 GNPA Ratio of NBFCs-ND-SI ........................................................................... 160 xviList of Appendix Tables Sr. No. Particulars Page No. V.1 Indian Banking Sector at a Glance .................................................................. 164 V.2 Off-Balance Sheet Exposure of Scheduled Commercial Banks in India ........... 165 V.3 Kisan Credit Card Scheme: State-wise Progress (As at end-March 2017) ....... 166 V.4 Bank Group-wise Lending to the Sensitive Sectors (As at end-March) ............. 167 V.5 Shareholding Pattern of Domestic Scheduled Commercial Banks (As at end-March 2017) ................................................................................... 168 V.6 Branches and ATMs of Scheduled Commercial Banks (As at end-March 2017) ................................................................................... 170 V.7 Statement of Complaints Received at Banking Ombudsman Office (For the Period 2016-17) ................................................................................. 173 VI.1 Select Financial Parameters of Scheduled UCBs (As at end-March 2017) ........ 176 VI.2 Major Indicators of Financial Performance of Scheduled UCBs ...................... 177 VI.3 Salient Indicators of Financial Health of State Co-operative Banks - Region and State-wise (As at end-March) ........................................................ 179 VI.4 Salient Indicators of Financial Health of District Central Co-operative Banks - Region and State-wise (As at end-March) ............................................ 180 VI.5 Select Indicators of Primary Agricultural Credit Societies - State-wise (As at end-March 2016) .................................................................. 181 VI.6 Major Financial Indicators of State Co-operative Agriculture and Rural Development Banks – State-wise (As at end-March)............................... 183 VI.7 Major Financial Indicators of Primary Co-operative Agriculture and Rural Development Banks – State-wise (As at end-March)............................... 184 VII.1 Credit to Various Sectors by NBFCs (End-March) ........................................... 185 VII.2 Financial Assistance Sanctioned and Disbursed by Financial Institutions ....... 186 VII.3 Financial Performance of Primary Dealers ...................................................... 188 VII.4 Select Financial Indicators of Primary Dealers ................................................ 190 xviiList of Select Abbreviations AA Account Aggregator BSBDA Basic Savings Bank Deposit Account AACS As Applicable to Co-operative Societies BSE Bombay Stock Exchange ADR American Depository Receipt CAMELS Capital Adequacy, Asset Quality, Management, Earnings, AE Advanced Economy Liquidity, and Systems and AEPS Aadhaar-Enabled Payment Control System CAP Corrective Action Plan AFC Asset Finance Company CAR Capital to Assets Ratio AIC Akaike Information Criteria CARE Credit Analysis and Research AIFI All India Financial Institution Limited ALM Asset Liability Management CASA Current Account and Savings AMC Asset Management Company Account AML / CFT Anti-Money Laundering/ CBR Correspondent Banking Combating the Financing of Relationship Terrorism CBS Core Banking Solution ANBC Adjusted Net Bank Credit CCB Capital Conservation Buffer AQR Asset Quality Review CCC Certified Credit Counsellor ARC Asset Reconstruction Company CCCB Counter-Cyclical Capital Buffer ATM Automated Teller Machine CCP Central Counterparty BC Business Correspondent CD Certificate of Deposit BCBS Basel Committee on Banking C-D Ratio Credit to Deposit Ratio Supervision CDIC Canada Deposit Insurance BCP Business Continuity Planning Corporation BCSBI Banking Codes and Standards CDS Credit Default Swap Board of India CEPC Consumer Education and BFS Board for Financial Supervision Protection Cell BHIM Bharat Interface for Money CET1 Common Equity Tier-1 BIRD Bankers’ Institute of Rural CIC Core Investment Company Development CMB Cash Management Bill BIS Bank for International CMS Complaint Management System Settlements CoR Certificate of Registration BO Banking Ombudsman CP Commercial Paper BoE-CCS Bank of England’s Credit Condition Survey CPI Consumer Price Index BRICS Brazil, Russia, India, China and CRAR Capital to Risk-Weighted Assets South Africa Ratio xviiiCRILC Central Repository of FII Foreign Institutional Investor Information on Large Credits FINCON Financial Conglomerate Return CRISIL Credit Rating Information FIP Financial Inclusion Plan Services of India Limited FMR Fraud Monitoring Return CRR Cash Reserve Ratio FOBAPROA Fonda Bancario de Proteccion al DCCB District Central Co-operative Ahorro Bank FPI Foreign Portfolio Investor DE Designated Entity FPO Follow-on Public Offer DICGC Deposit Insurance and Credit FRDI Financial Resolution and Deposit Guarantee Corporation Insurance DNFBP Designated Non-Financial Business and Profession FSB Financial Stability Board DRT Debt Recovery Tribunal FSI Financial Stability Institute DSR Debt Service Ratio FSLRC Financial Sector Legislative Reforms Commission DSTI Debt-Service-to-Income FSWM Financially Sound and Well DTI Debt-to-Income Managed EBPT Earning Before Provisions and GCC General Credit Card Taxes GDP Gross Domestic Product ECL Expected Credit Loss GDR Global Depository Receipt ECS Electronic Clearance Service GFC Global Financial Crisis EMDE Emerging Market and Developing Economy GNPA Gross Non-Performing Asset EFD Enforcement Department G-secs Government Securities EME Emerging Market Economy G-SIB Global Systemically Important EoL Exchange of Letter Bank ESDC European Sovereign Debt Crisis G-SII Global Systemically Important Insurer EURIBOR Euro Interbank Offered Rate GST Goods and Services Tax EXIM Bank Export Import Bank of India HFC Housing Finance Company FATF Financial Action Task Force HKMA Hong Kong Monetary Authority FB Foreign Bank HP Hodrick-Prescott FC Financial Conglomerate HQ Hannan-Quinn Information FCCB Foreign Currency Convertible Criterion Bond HQLA High Quality Liquid Assets FCNR(B) Foreign Currency Non-Resident (Bank) HRM Human Resource Management FI Financial Institution HTM Held To Maturity xixIAC Internal Advisory Committee IRDA Insurance Regulatory and Development Authority IAIS International Association of Insurance Supervisors IRF Inter Regulatory Forum IBA Indian Banks’ Association IRISc Integrated Risk and Impact Scoring (Model) IBBI Insolvency and Bankruptcy IRRBB Interest Rate Risk in the Banking Board of India Book IBC Insolvency and Bankruptcy Code ISS Interest Subvention Scheme IRB Interest Rate Benchmark IT Information Technology IC Investment Company JLF Joint Lenders’ Forum ICAAP Internal Capital Adequacy JLG Joint Liability Group Assessment Process JStCB Jharkhand State Co-operative ICRR Incremental Cash Reserve Ratio Bank ICT Information and KA Key Attribute Communications Technology KAMCO Korean Asset Management IDFC Infrastructure Development Company Finance Corporation KCC Kisan Credit Card IDF-NBFC Infrastructure Debt Fund-Non- KYC Know Your Customer Banking Financial Company LAB Local Area Bank IFC Infrastructure Finance Company LAF Liquidity Adjustment Facility IFRS International Financial Reporting LBS Locational Banking Statistics Standards LC Loan Company IFSC Indian Financial System Code LCR Liquidity Coverage Ratio IMF International Monetary Fund LE Large Exposures IMPS Immediate Payment Service LIBOR London Inter-bank Offered Rate Ind AS Indian Accounting Standards LIC Life Insurance Corporation of INFE International Network on India Financial Education LOLR Lender-of-Last-Resort INFOMERICS Integrated Financial Omnibus LR Likelihood Ratio Metrics Research of International Corporate Systems LTD Long-Term (Subordinated) Deposit InvIT Infrastructure Investment Trust LTRCF Long Term Rural Credit Fund IOSCO International Organisation of LTV Loan-to-Value Securities Commissions MCLR Marginal Cost of Funds based IPDI Innovative Perpetual Debt Lending Rate Instruments MFI Micro-Finance Institution IRACP Income Recognition, Asset Classification and Provisioning MGC Mortgage Guarantee Company xxMIS Management Information System NBFC-P2P Non-Banking Financial Company – Peer to Peer Lending Platform MMF Money Market Fund NBFE Non-Banking Financial Entity MOSPI Ministry of Statistics and Programme Implementation NBFI Non-Banking Financial Institution MoU Memorandum of Understanding NBNI G-SIFI Non-Bank Non-Insurer Global MPC Monetary Policy Committee Systemically Important Financial MPR Monetary Policy Report Institution MSC Multi Service Centre NCLAT National Company Law Appellate Tribunal MSE Micro and Small Enterprise NCLT National Company Law Tribunal MSME Micro, Small and Medium Enterprise NDS-OM Negotiated Dealing System – Order Matching System MSS Market Stabilisation Scheme NDTL Net Demand and Time Liabilities NABARD National Bank for Agriculture NEDFi North Eastern Development and Rural Development Finance Corporation Ltd. NACH National Automated Clearing NEFT National Electronic Funds House Transfer NAFSCOB National Federation of State NHB National Housing Bank Co-operative Banks Ltd. NII Net Interest Income NAMCABS National Mission for Capacity Building of Bankers for NIM Net Interest Margin Financing the MSME Sector NNPA Net Non-Performing Asset NAV Net Asset Value NOF Net Owned Fund NBFC Non-Banking Financial Company NPA Non-Performing Asset NBFC-AA Non-Banking Financial Company NPCI National Payments Corporation – Account Aggregator of India NBFC-D Non-Banking Financial Company NPL Non-Performing Loan – Deposit-taking NPS National Pension System NBFC-IFC Non-Banking Financial Company NRA National Risk Assessment – Infrastructure Finance NRE Non-Resident External Rupee Company NRI Non-Resident Indian NBFC-MFI Non-Banking Financial Company – Micro Finance Institution NRLM National Rural Livelihoods Mission NBFC-ND Non-Banking Financial Company NRNR Non-Resident Non-Repatriable – Non-Deposit taking NRO Non-Resident Ordinary NBFC-ND-SI Non-Deposit taking Systemically Important Non-Banking NSCB Non-Scheduled Co-operative Financial Company Bank xxiNSE National Stock Exchange PMJDY Pradhan Mantri Jan Dhan Yojana NSFR Net Stable Funding Ratio PNCPS Perpetual Non-Cumulative NSUCB Non-Scheduled Urban Co- Preference Shares operative Bank PoS Point of Sale NULM National Urban Livelihoods Mission PP Phillips-Perron OBE Off-Balance Sheet Exposure PPI Pre-paid Payment Instrument OC Overseeing Committee PR Principal Regulator OD Overdraft PRA Prudential Regulatory Authority OECD Organisation for Economic PSB Public Sector Bank Co-operation and Development PSL Priority Sector Lending OSFI Office of the Superintendent of PSLC Priority Sector Lending Financial Institutions Certificate OTC Over-the-Counter PVA Prudent Valuation Adjustment OTP One-Time Password PVB Private Sector Bank P2P Peer-to-Peer QIP Qualified Institutional Placement PACS Primary Agricultural Credit QR Quick Response Societies RBI Reserve Bank of India PAT Profit After Tax RC Resolution Corporation PB Payments Bank RCS Registrar of Co-operative PBT Profit Before Tax Societies PCA Prompt Corrective Action RE Regulated Entities PCARDB Primary Co-operative Agriculture ReBIT Reserve Bank Information and Rural Development Bank Technology Private Limited PCE Partial Credit Enhancement REITs Real Estate Investment Trust PCFC Pre-Shipment Credit in Foreign RFR Risk-Free Reference Rate Currency RHS Right Hand Scale PCR Provision Coverage Ratio RNBC Residuary Non-Banking PD Primary Dealer Company PDI Perpetual Debt Instruments RoA Return on Asset RoE Return on Equity PFRDA Pension Fund Regulatory and Development Authority RRB Regional Rural Bank PIF Pro-active Intervention RTGS Real Time Gross Settlement Framework S4A Scheme for Sustainable PLR Prime Lending Rate Structuring of Stressed Assets xxiiSA-CCR Standardised Approach for SPV Special Purpose Vehicle Measuring Counterparty Credit SR Security Receipt Risk StCB State Co-operative Bank SARFAESI Securitisation and STCCS Short-Term Co-operative Credit Reconstruction of Financial Structure Assets and Enforcement of Security Interest ST-SAO Short-Term (Seasonal SBN Specified Bank Note Agricultural Operations) SC Sub-committee SUCB Scheduled Urban Co-operative Bank SC / RC Securitisation Company/ TAICO Bank Tamil Nadu Industrial Co- Reconstruction Company operative Bank Ltd. SCA Statutory Central Auditor T-Bills Treasury Bills SCARDB State Co-operative Agriculture and Rural Development Bank TBTF Too-Big-to-Fail SCB Scheduled Commercial Bank TIBOR Tokyo Interbank Offered Rate SDR Strategic Debt Restructuring TLAC Total Loss-Absorbing Capacity SEBI Securities and Exchange Board TR Trade Repository of India TReDS Trade Receivables Discounting SFB Small Finance Bank System SFC State Financial Corporation UCB Urban Co-operative Bank SGSY Swarnajayanti Gram Swarojgar UPI Unified Payment Interface Yojana VAR Vector Auto Regression SHG Self-Help Group VCF Venture Capital Fund SIB Systemically Important Bank WAC Weighted Average Cost SIDBI Small Industries Development WACR Weighted Average Call Money Bank of India Rate SLR Statutory Liquidity Ratio WALR Weighted Average Lending Rate SMA Special Mention Account WAM Weighted Average Maturity SME Small and Medium Enterprise WGRR Working Group on Resolution SMERA Small and Medium Enterprises Regimes Ratings Agency WLA White Label ATM SMF Small and Marginal Farmer WLTF Wholesale and Long-Term SoC Statement of Co-operation Finance SPARC Supervisory Program for XBRL eXtensible Business Reporting Assessment of Risk and Capital Language SPD Standalone Primary Dealer y-o-y Year-on-Year xxiiiChapter I Perspectives on the Indian Banking Sector Several challenges will likely impinge upon the banking sector in India as it grapples with impairment in asset quality and convergence with Basel III and international accounting standards concurrently. Going forward, addressing asset quality concerns and strengthening banks’ balance sheets to reinvigorate credit growth remain key priorities, within the overall objective of promoting a competitive and efficient banking sector. I. Introduction been undergoing some slowdown by its own historical record during 2017-18, partly reflecting I.1 After several false starts, global growth the transitory effects of the implementation of the and trade have been gaining traction in 2017 so goods and services tax (GST) from July 2017. far, supported by accommodative monetary Macroeconomic stability remains entrenched policy and conducive financial conditions. though, with inflation remaining moderate, the Despite commodity prices firming up, inflation current account deficit contained well within has remained quiescent in both advanced and sustainable limits and the fiscal deficit on the path emerging economies. Global financial markets of consolidation. have been generally buoyant and the effects of geopolitical events, including announcements, I.3 Turning to the financial sector, impairment have been muted or short-lived. With in the asset quality of the banking sector remains accommodative policies in advanced economies unconscionably high, necessitating sizeable (AEs) supporting asset prices and spurring a provisioning and deleveraging, thereby constraining search for returns, investor appetite for emerging banks’ capacity to lend. Consequently, profitability market economies (EMEs) as an asset class has and capital positions of banks have faced some been stoked, propelling capital flows to them, erosion, especially in the case of public sector albeit with some discrimination against banks (PSBs). In the process, businesses have economies with relatively weaker macro- increasingly switched to alternate and more cost- fundamentals. Nonetheless, risks to the outlook effective sources of funds to meet their financing are still tilted to the downside, with political and needs, resulting in some disintermediation for policy uncertainties posing threats to global banks. financial stability. In this environment, banking I.4 During the first-half of 2017-18, however, regulators are preparing for the full implementation a modest pick-up in bank credit has occurred of Basel III prudential regulations and the alongside the improvement in transmission that adoption of the revised global accounting was observed post-demonetisation. Growth in standards. In parallel, developments like FinTech gross advances of scheduled commercial banks and the growth of crypto currencies are presenting (SCBs) improved to 6.2 per cent at end- both opportunities and challenges. September 2017 from 5.0 per cent at end-June I.2 Although among the fastest growing large 2017 due to improved credit delivery by both economies of the world, the Indian economy has PSBs as well as private sector banks (PVBs).Report on Trend and Progress of Banking in India 2016-17 Stressed assets of SCBs have begun to stabilise II. Emerging Issues and Policy Responses albeit at an elevated level. The total stressed I.7 Addressing asset quality concerns and assets (gross non-performing assets plus strengthening banks’ balance sheets to reinvigorate restructured standard advances) as per cent of credit growth are clearly the highest priority. gross advances were placed at 12.6 per cent and Improving accounting standards and nurturing 12.2 per cent during Q1 and Q2 of 2017-18, competitive efficiency alongside niche competencies respectively. Among bank groups, stressed assets in the banking space are other elements of this of PSBs hovered around 16 per cent, while drive. Strengthening and harmonising regulations stressed assets of PVBs remained below 5 per across financial intermediaries and in adherence cent. The slippage ratio of SCBs recorded a to global standards have been other focus areas. decline over the first half of 2017-18. Concomitantly, promoting digitisation, managing Notwithstanding the elevated level of delinquency, technology-enabled financial innovations and profitability indicators as reflected in the return dealing with cyber-security risks will entail on assets have been stable at around 0.4 per cent. strategic policy responses. Capital positions (i.e., capital to risk-weighted Resolution of Stressed Assets and Strengthening assets ratio) improved to 13.9 per cent in Q2 of of Banks’ Balance Sheets 2017-18, being much above the regulatory minimum (see chapter V for details). I.8 The enactment of the Insolvency and Bankruptcy Code (IBC), 2016 and promulgation I.5 On the other hand, balance sheets of non- of the Banking Regulation (Amendment) Act, 2017 banking financial companies (NBFCs) grew on the has significantly altered the financial landscape back of credit expansion mainly by loan companies, and imbued with optimism and resolve the asset finance companies and investment concerted efforts that are underway for resolution companies. NBFCs’ consolidated balance sheet of stress in balance sheets of banks and expanded by 6.5 per cent on a y-o-y basis, in the corporations in a time-bound and effective first half of 2017-18 with strong credit growth manner. The Reserve Bank’s pre-emptive approach financed through higher borrowings. As against to recognition and resolution of incipient financial bank credit growth of 6.2 per cent during the first distress and the revised system of prompt half of 2017-18, NBFCs’ credit growth was 14.9 corrective action (PCA) triggered in April 2017 are per cent, about seven percentage points higher intended to instill confidence in the system that than in the previous year. This was driven by accumulation of excessive financial imbalances in strong growth in credit to retail and services the future will be prevented. The Government’s sectors. Asset quality of NBFCs (non-deposit in-principle approval in August 2017 for the taking systemically important), which had consolidation of PSBs through an ‘Alternative recorded deterioration in Q1:2017-18, witnessed Mechanism’ and the massive recapitalisation plan some improvement in Q2, partly reflecting higher for PSBs announced in October 2017 as part of a write-offs (see chapter VII for details). comprehensive strategy to address banking sector I.6 Against this backdrop, the rest of this challenges should make them strong and chapter lays out a perspective on some issues that competitive as they gear up to meet the credit are likely to shape the banking ecosystem in the needs of a growing economy (see chapter IV for period ahead and inform the policy agenda. details). 2Perspectives on the Indian Banking Sector I.9 The Reserve Bank has constituted a High- application of Ind AS effective April 1, 2018, the level Task Force on Public Credit Registry (PCR) Reserve Bank has introduced a transitional (Chairman : Shri Yeshwant M. Deosthalee) for arrangement, consistent with the Basel Committee India to address information asymmetries that provisions, to give banks time to build their create opacity in credit markets, hindering capital. efficient credit decisions, impeding effective risk- Promoting Differentiated Banking based supervision and excluding the financially disadvantaged. It will review the current I.11 With differentiated banks such as small availability of information on credit, the adequacy finance banks (SFBs) and payments banks (PBs) of existing information utilities and international commencing operations in 2016-17, the Reserve best practices with the goal of developing a Bank has started exploring the scope of setting up transparent, comprehensive and near real-time wholesale and long-term finance (WLTF) banks PCR for India. Besides improving the functioning focused primarily on lending to infrastructure of the credit market, the PCR is expected to foster sector and small, medium and corporate financial inclusion, improve the ease of doing businesses. The Discussion Paper of April 2017 business and help control delinquencies in the envisions the role for WLTF banks to include banking system1. mobilising liquidity for banks and financial institutions through securitisation, acting as Developing Robust Accounting Standards (IFRS- market makers, providing refinance to lending converged Ind AS) institutions, and operating in capital markets as I.10 International Financial Reporting aggregators. The envisioned heterogeneous Standards (IFRS) draw upon the lessons gleaned banking structure will complement and compete from the global financial crisis and attempt to with universal banking institutions and enhance close gaps in accounting practices. In India, the financial inclusion while meeting the diverse credit need for uniformity in identification of non- needs of a growing economy. performing assets (NPAs) at the system level has Strengthening and Harmonising Banking Sector imparted urgency to the institution of the IFRS- Regulation converged Indian accounting standards (Ind AS). Banks are required to make provisions for I.12 The Reserve Bank has adopted Basel III expected credit loss (ECL) from the time a loan norms for implementation in a phased manner. is originated, rather than waiting for ‘trigger Apart from an improved capital framework and events’ to signal imminent losses. Recognising liquidity ratios like the liquidity coverage ratio and providing for actual and potential loan losses (LCR) and the upcoming net stable funding ratio at an early stage in the credit cycle could (NSFR), the Reserve Bank has also been aligning potentially reduce procyclicality and foster the regulatory and supervisory frameworks for financial stability2. As overall provisions are NBFCs, all India financial institutions (AIFIs) and expected to increase significantly on initial co-operative banks with that of commercial banks 1 Acharya, Viral V. (2017), “A Case for Public Credit Registry in India”, Theme Talk delivered at the 11th Statistics Day Conference held at the Reserve Bank of India, Central Office, Mumbai on July 4. 2 Patel, Urjit R. (2017), “Financial Regulation and Economic Policies for Avoiding the Next Crisis”, 32nd Annual G30 International Banking Seminar, Inter-American Development Bank, Washington, D.C., October 15. 3Report on Trend and Progress of Banking in India 2016-17 with the objective of eschewing regulatory banks through consolidation, the tiers in the co- arbitrage.3 Moreover, the Ind AS standards operative structure are also being reduced. prescribed for commercial banks, have been made I.13 The medium-term goal is to move towards mandatory for both AIFIs and NBFCs from April activity-based regulation rather than entity-based 2018. A formal PCA framework has been regulation. In this context, the evolution of introduced for NBFCs from March 30, 2017 and regulatory practices in other jurisdictions vis-à-vis a comprehensive Information Technology (IT) the Basel III guidelines in the post-global financial framework from June 8, 2017. Multiple categories crisis period offers interesting insights that could of NBFCs are being rationalised into fewer inform the approaches being envisaged in India categories. Along with strengthening co-operative (Box I.1). Box I.1: Proportionality in Banking Regulation – A Global Perspective It is argued that the post-crisis global regulatory response less complex banks. With the introduction of risk-based has resulted in a robust but complex regulatory framework supervision, the principle of proportionality has played an focused significantly on addressing systemic risks posed by important role in day-to-day bank supervision. A comparison financial institutions while being onerous on non-systemic of the proportionality approaches (beyond what is offered entities. In turn, this has triggered an intense debate on the by the Basel framework) that have already been applied or principle of ‘proportionality’ in banking regulation, i.e., how are planned in six jurisdictions, namely, Brazil, the best to tailor regulatory requirements to non-internationally European Union (EU), Hong Kong SAR, Japan, Switzerland active banks, especially smaller and less complex ones and the United States (US) brings out interesting facets (Carvalho, et. al., 2017). (Table 1). The proportional regulation approach is not new. Under The US and Brazil apply Basel-based standards to large Basel II, the characterisation of market risk marked the international banks, although the alternative prudential beginning by offering both a standardised approach and an requirements applied to other banks are not necessarily less internal model-based approach. Pillar 2 under Basel II stringent. Banks are divided into specific categories based contains elements of proportionality as supervisors are on size/international activity in Brazil, Japan and Switzerland allowed to take into account size, complexity, business model and banks in the same category are subjected to the same and risk profiles of individual banks in exercising their set of regulations, while in the EU, the US and Hong Kong, judgement. In this context, the Basel framework suggests rules corresponding to specific Basel standards are adjusted that national jurisdictions can adopt domestic regulations for banks meeting the set criteria. Exemptions from the Basel that exceed the minimum. standards have often been applied to the liquidity framework, disclosure requirements, counter-party credit risks, large Some countries have decided to apply the Basel standards exposure framework and measurement of market risk. The on capital, liquidity and disclosure requirements to a wider principle-based regulations like Pillar 2 and interest rate set of banks, while some others have opted for the risk in the banking book offer scope to further reduce the proportional use of regulations depending on the risks they regulatory burden. pose to financial stability. Several jurisdictions have implemented specific regulatory standards for smaller and (Contd....) 3 In view of the inherent risk, there is higher minimum capital requirements of 15 per cent for the newly licensed SFBs, along with subjecting them to all prudential norms and regulations as applicable to universal commercial banks. PBs are also subjected to 15 per cent minimum capital requirements along with a minimum leverage ratio of 3 per cent as against 4.5 per cent for commercial banks at present. The prescribed minimum capital requirements for NBFCs also stands at 15.0 per cent. Further, all co-operative banks are also required to achieve and maintain a minimum CRAR of 9 per cent from March 31, 2017 as part of harmonisation of capital regulations. As part of the revised regulatory framework for the AIFIs, the Reserve Bank proposes to extend various elements of Basel III standards, after due consultations with stakeholders. 4Perspectives on the Indian Banking Sector Table 1: Targeted Areas for Proportional Regulations – The advocacy for proportionality in regulation, inter alia, Select Jurisdictions includes (i) the costs imposed by regulation on regulatory agencies, regulated entities and customers; (ii) unintended Basel Pillars/ Brazil European Hong Japan Switzer- United Issues Union Kong land States consequences such as changes in business models of SAR banks; (iii) the potential for disproportionate regulation to induce arbitrage within the financial system, with the Pillar 1 danger of migration of activities towards less-regulated Liquidity Yes Yes Yes Yes Yes Yes regulation institutions and the capital market; (iv) the possibility of (LCR and NSFR) disproportionate regulation undermining competition by Counterparty Yes* Yes* Yes No Yes Yes increasing barriers to entry for new entrants, especially credit risk small players; and (v) the potential for generating wider Large exposures Yes* Yes Yes* No Yes Yes* costs to the economy when regulations distort some of the framework basic functions of the financial system. Thus, proportionality Credit risk Yes* No Yes No Yes Yes is about balancing costs and benefits of regulation Market risk Yes* Yes Yes Yes Yes Yes (European Banking Authority’s Banking Stakeholder Minimum capital No No No Yes No No Group, 2015). Proportionality should entail rules which ratios are simpler but not necessarily less stringent (Carvalho, et. al., 2017). Pillar 2 Interest rate risk Yes* Yes No No Yes* Yes References: in the banking Carvalho, Ana Paula Castro, S. Hohl, R. Raskopf and S. book Ruhnau (2017), “Proportionality in Bank Regulation: A Capital planning Yes Yes No Yes Yes Yes Cross-country Comparison”, FSI Insights No.1, August, and supervisory review** Financial Stability Institute, Bank for International Settlements (BIS). Pillar 3 European Banking Authority’s Banking Stakeholder Group Disclosure Yes* Yes* Yes No Yes Yes requirements (2015), Report on Proportionality in Bank Regulation, December. *: Expected; **: Including stress testing. Source: Carvalho, Ana Paula Castro, S. Hohl, R. Raskopf and S. Reserve Bank of India (2016), “Basel III Capital Regulations”, Ruhnau (2017), “Proportionality in Bank Regulation: A Cross-country March 31, Available at https://rbidocs.rbi.org.in/rdocs/ Comparison”, FSI Insights No.1, August, Financial Stability Institute, content/pdfs/58BS300685FL.pdf Bank for International Settlements (BIS). Promoting Digitisation and Managing Technology permeate to ‘last mile’ touchpoints and boost Enabled Financial Services financial inclusion. The Government’s Start-Up India programme, which aims to nurture I.14 Recent initiatives4 have opened up vast innovations, and the India Stack platform, which opportunities for both the incumbent financial offers a state-of-the-art technological framework institutions as well as for FinTech5 to introduce to businesses, startups and developers aimed at large scale innovations in financial services that presence-less, paperless and cashless service 4 Pradhan Mantri Jan Dhan Yojana (PMJDY) for promoting financial inclusion, Aadhaar-enabled eKYC verification and linking with bank accounts to facilitate seamless financial transactions and development of robust payment infrastructure such as unified payments interface (UPI) for instant real-time digital payments. 5 FinTech is defined as technology-enabled innovation in financial services that could result in new business models, applications, processes or products with an associated material effect on the provision of financial services (FSB, 2017). 5Report on Trend and Progress of Banking in India 2016-17 delivery, provide a conducive environment for currency, challenging various forms of traditional accelerated growth of FinTech6, which would pave financial intermediation and even the conventional way for leveraging new technology in the provision monetary system. International standard setting of financial services. bodies are increasingly focusing attention on I.15 From a global perspective, FinTech understanding the opportunities and risks innovations are bringing in alternatives to fiat associated with the FinTech revolution (Box I.2). Box I.2: The FinTech Revolution: Impetus, Opportunities and Risks Globally, technology-enabled innovations in financial services Table 1: Size of FinTech Credit Market by Jurisdiction (popularly known as FinTech) have been growing rapidly in (US$ Million) the past few years, at both retail and wholesale levels. From 2013 2015 an analytical perspective, FinTech activities are classified into five categories of financial services: (i) payments, clearing China 5,547 99,723 and settlement; (ii) deposits, lending and capital raising; USA 3,757 34,324 (iii) insurance; (iv) investment management; and (v) market UK 906 4,126 support. Japan 79 326 The FinTech landscape has been evolving. Global investment Australia 12 276 in FinTech increased rapidly till 2015. Subsequently, despite Germany 48 205 moderation, it remains robust, registering US $8.2 billion France 59 201 in aggregate in Q3 2017 across 274 deals (The Pulse of Canada 8 71 FinTech Q3 2017, KPMG). Simultaneously, there is South Korea 1 38 significant adoption of FinTech across major markets (Chart Singapore 0 21 1). FinTech activities are also growing rapidly, as reflected India 4 20 in the sharp increase in the market size of FinTech credit in certain jurisdictions, although they remain small relative to Source: Financial Stability Board (2017), Report on ‘FinTech Credit: Market Structure, Business Models and Financial Stability overall credit (Table 1). Implications’, May 22. Driving the FinTech revolution are forces, such as (i) consumer preference for convenience, speed, cost financial regulations and supervisory requirements. The effectiveness and user-friendliness in financial interactions; emergence of FinTech is also attributed to the high cost of (ii) technological advancement related to internet, big data, financial intermediation by incumbents, despite significant mobile telephony, and computing power; and (iii) changing improvements in information technology (IT), pointing towards inefficiency of the existing system. Estimates suggest that the unit cost of financial intermediation in the US has remained around 2 per cent for the past 130 years, with only a marginal decline since the crisis (Philippon, 2017). It is similarly high in other major countries like Germany, the UK and France (Bazot, 2013). This implies that the benefits of improvements in IT have not percolated to the end-users of financial services. Although the size of FinTech is small relative to the global financial services sector at present (BCBS Consultative Document, BIS, August 2017), it has the potential to transform the way that financial services are delivered and designed as well as fundamentally alter the underlying (Contd....) 6 The PwC’s FinTech Trends Report, 2017 notes that over 95 per cent of financial services incumbents in India seek to explore FinTech partnership. 6Perspectives on the Indian Banking Sector processes of payments, clearing, and settlement (Brainard, expertise and study alternative configurations of digital 2016). Today, it has permeated across the entire financial currencies. services value chain and in the process has demonstrated Although many of these issues are not new, they are the potential to directly compete with/challenge the important for promoting financial stability, fostering traditional financial intermediation by banks. The true responsible innovation and developing a more inclusive promise of FinTech springs from its adeptness at financial system. As regards regulation, a consensus is unbundling banking into its core functions of settling emerging that it should aim at creating a conducive payments, performing maturity transformation, sharing environment for FinTech to grow without compromising risk and allocating capital (Carney, 2017). This potential is investor trust and confidence, efficiency and integrity of the being driven by new entrants – payment service providers, market and the stability of the financial system. aggregators and robo advisers, peer-to-peer lenders and innovative trading platforms. A stocktake of regulatory approaches to FinTech by the FSB reveals that the most common model is the “regulatory As many FinTech innovations have not yet been tested sandbox”, where new products or services can be tested in through a full financial cycle, it is important to analyse both a (controlled) environment. This is used by Australia, the potential benefits and risks from the perspective of Canada, Hong Kong, Korea, Netherlands, Singapore and the financial stability. The potential benefits include (i) UK, while Mexico, Turkey and Saudi Arabia are considering decentralisation and increased intermediation by non- this model, and Indonesia is in the process of establishing financial entities; (ii) greater efficiency, transparency, a regulatory sandbox. Other approaches include “innovation competition and resilience of the financial system; and (iii) accelerators” and “innovation hubs” as well as other forms greater financial inclusion and economic growth, particularly of interaction, in order to promote innovation and improve in emerging market and developing economies (FSB, 2017). interactions with new FinTech firms. Potential risks include (i) micro-financial risks such as credit References: risk, leverage, liquidity risk, maturity mismatches and operational risks, especially cyber and legal risks; and (ii) Bazot, G. (2013), “Financial Consumption and the Cost of macro-financial risks such as unsustainable credit growth, Finance: Measuring Financial Efficiency in Europe (1950- increased interconnectedness or correlation, procyclicality 2007)”, Working Paper, Paris School of Economics. and contagion incentives for greater risk-taking by incumbent Brainard, Lael (2016), “The Opportunities and Challenges institutions. of FinTech”, Remarks at the Conference on Financial Innovation at the Board of Governors of the Federal Reserve The FSB (2017) has identified ten issues, three of which are System, Washington, D.C., December. considered as priorities for international cooperation, viz., managing operational risks from third-party service Carney, Mark (2017), “The Promise of FinTech – Something providers; mitigating cyber risks; and monitoring macro- New Under the Sun?”, Speech delivered at the Deutsche financial risks. Moreover, it recommends that national Bundesbank G20 Conference on “Digitising Finance, authorities should pay attention to cross-border legal issues Financial Inclusion and Financial Literacy”, Wiesbaden, and regulatory arrangements, develop governance and Germany, January 25. disclosure frameworks for big data analytics, assess the Financial Stability Board (2017), “Financial Stability regulatory perimeter and update it on a timely basis. Implications from FinTech: Supervisory and Regulatory Regulators should also encourage shared learning with a Issues that Merit Authorities’ Attention”, June. diverse set of private sector parties. Open lines of communication need to be developed across relevant Philippon, Thomas (2017), “The FinTech Opportunity”, BIS authorities, build staff capacity in new areas of required Working Papers, No. 655, August. Bringing FinTech under the regulatory ambit Managing Cyber Security Risks should provide a level-playing field and encourage I.16 The policy push towards digitisation of the financial innovations. In this context, the Reserve Bank is working on framing an appropriate financial system to realise the goal of a less-cash response to the regulatory challenges posed by economy hinges crucially on the safety and developments in FinTech in India. security of financial transactions enabled by a 7Report on Trend and Progress of Banking in India 2016-17 robust cyber-security framework. In recognition, occurrence in future. In this regard, the setting up the Reserve Bank has been advising banks to of a transparent and comprehensive PCR will help improve their security preparedness on a address information asymmetry and enhance continuous basis. As proposed in the Sixth Bi- efficiency of the credit market9. Embedded in the monthly Monetary Policy Statement, 2016-17 on jump in India’s ranking in the World Bank’s ‘Doing February 8, 2017, an inter-disciplinary Standing Business Report 2018’ (to 100 from 130 in the Committee has been constituted to, inter alia, previous year) was an improvement in the ‘ease review the threats inherent in the existing/emerging of getting credit’ (increase in score from 65 to 75). technology on an ongoing basis and suggest I.19 With a comprehensive time-bound appropriate policy interventions to strengthen resolution mechanism in place under the IBC cyber security and resilience. efforts are underway to broaden reforms. The Financial Resolution and Deposit Insurance Bill, III. The Way Forward 2017 introduced in the Lok Sabha on August 10, I.17 In the fast changing financial landscape, 2017 seeks to provide speedy and efficient banks will need to rework their business resolution of distress for certain categories of strategies, innovate on products tailored to financial service providers and recommends customers’ needs, and improve efficiency in the establishment of a Resolution Corporation (RC) delivery of customer-centric financial services to for protection of consumers of specified service regain their role as principal financial providers and of public funds. This is also intermediaries. Given India’s relatively low credit expected to address the moral hazard problem penetration7, this may even be a desirable outcome associated with various forms of government so as to enhance credit flow and revive the guarantees. investment cycle. I.20 In an increasingly interconnected financial I.18 As regards stress in the banking system, system, banks and financial institutions can benefit each other by improving corporate banks can take advantage of the IBC to clean up governance. This is more in the nature of self- their balance sheets and improve performance on regulation with safeguards to ensure that a sustained basis to remain competitive. Instead principles and rules laid down by the regulators of waiting for regulatory directions, banks can file are followed conscientiously10. for insolvency proceedings on their own8 to realise promptly the best value for their assets. In I.21 Banks have been preparing to fully comply conjunction, banks need to strengthen their due with the new IFRS-converged Indian accounting diligence, credit appraisal and post-sanction loan standards beginning April 1, 2018 by building monitoring to minimise the risks of such adequate capital to meet the increase in provisioning 7 Bank credit to non-financial corporations in India stood at around 48 per cent of GDP in Q1 2017 as against over 93 per cent for the G-20 (Bank for International Settlements (BIS)). 8 Acharya, Viral V. (2017), “The Unfinished Agenda: Restoring Public Sector Bank Health in India”, Speech delivered at the 8th R. K. Talwar Memorial Lecture, September. 9 Acharya, Viral V. (2017), op. cit. 10 Patel, Urjit R. (2017), op. cit. 8Perspectives on the Indian Banking Sector requirements on account of shift to the ECL GDP, 45 per cent of manufacturing output, 40 per reporting system. cent of exports, and employment for 120 million persons), FinTech lending companies and market- I.22 Bank customers/borrowers are likely to based lending could provide an alternative source demand more transparency in fees levied and of finance and fill the large funding gap faced by interest rates charged on various financial small businesses12, a phenomenon observed services/products. In this context, the across EMEs13. The availability of large digital recommendations of the Reserve Bank’s “Internal databases on potential borrowers, mobile density, Study Group to Review the Working of the e-commerce and usage of smart-phone based Marginal Cost of Funds Based Lending Rate services is likely to reduce the cost of assessing (MCLR) System” to shift from internal benchmarks creditworthiness of SMEs. Banks may also adopt like the base rate or MCLR-based loan rate setting financial technologies for making credit decisions to an external benchmark warrant consideration. and/or even enter into strategic collaborations with The Group also recommends that the spread over agile FinTech firms. the external benchmark should remain fixed all through the term of the loan, the reset period on 1.25 A Trade Receivables Discounting System all floating rate loans should be reduced from once (TReDS) has been introduced as an institutional in a year to once in a quarter, and banks should mechanism for facilitating the financing of trade be encouraged to accept bulk deposits at floating receivables of MSMEs. All the three entities that rates directly linked to the external benchmark. had received in-principle approval were issued final Certificates of Authorisation and have I.23 Banks face sustained competitive pressure commenced operations during the year. to increase efficiency and productivity by leveraging on technological developments and product I.26 In a digital environment, it becomes innovations. In this regard, banking with the incumbent on banks to have an effective cyber- unbanked may probably give banks an edge over security policy as part of their overall risk other financial intermediaries by leveraging on management framework. Cyber-attacks entail a their branch networks. Customers at the bottom reputational risk for banks, as they undermine of the pyramid may hold the key to big business customer confidence. The Reserve Bank has been opportunities. FinTech developments globally are issuing guidelines from time to time to enhance targeting hitherto excluded sections of the cyber-security awareness and to collaborate with population and/or small businesses11. the industry in upgrading cyber-security resilience on an ongoing basis. I.24 Given the potential of the micro, small and medium enterprises (MSMEs) sector in India I.27 To sum up, the Indian economy is (around 51 million units contribute 8 per cent of undergoing structural transformation. At this 11 According to PwC’s FinTech Trends Report, 2017, there are roughly 1500 FinTech startups, big and small, operating in India, and almost half were set up in the past two years. 12 A Report by Deloitte “FinTech in India: Ready for Breakout” released in July 2017 estimates the credit gap in India’s MSE segment (with annual revenue up to `30 million) at `8.33 trillion. 13 According to the World Bank (SME Finance Brief, September 1, 2015), the total credit gap for both formal and informal SMEs in EMEs is as high as US$ 2.6 trillion. 9Report on Trend and Progress of Banking in India 2016-17 juncture, reaping the full benefits of demographic, products in an efficient and cost-effective technological and financial developments appear manner. Supportive prudential regulations critical for sustaining high and inclusive growth. aimed at p romoting financial innovations This requires strategic coordination between without compromising safety of financial conventional banks and new players like small transactions, integrity of financial markets and finance banks, payments banks and also stability of the financial system are imperative FinTech entities for providing financial services/ to facilitate this silent revolution. 10Chapter II Global Banking Developments Global reforms have improved resilience of banking systems around the world even as concerns pertaining to bank profitability and asset quality remain. Bank balance sheet clean-up is still underway in some jurisdictions, while in others, banks are moving towards supporting growth. Performance of the 100 largest global banks was broadly the same in 2016 relative to the previous year. Considerable progress has been made on the global regulatory reform agenda, though it is still far from complete. I. Introduction Section III. The performance of the 100 largest global banks is examined in Section IV. Section V II.1 In the wake of the global financial crisis reviews the progress on the global reform agenda. (GFC), the European Sovereign Debt Crisis Section VI gives the concluding observations and (ESDC) and right up to 2016, the persisting provides an outlook. fragility of the banking system has engaged intense attention at national and multinational levels, II. The Macro-Financial Environment remaining as it does a major downside risk to II.3 Global growth shed its sluggishness in the global growth. The massive retrenchment of bank first half of 2016 and led by AEs it gradually lending, as these entities deleverage and buffer up gathered momentum in the second half. In the is a major factor underlying the shrinking of global first three quarters of 2017, it gained traction and capital flows from the pre-crisis peak. In 2016, became broad-based healing commodity exporting cross-border claims of Bank for International large EMEs and lifting them out of recessionary Settlements (BIS) reporting banks declined to 41.5 conditions. Even as AEs and EMEs are recoupling per cent of GDP from 42.3 per cent in 2015. Global their growth profiles, inflation conditions are credit conditions eased in early 2017 and converging below targets in AEs and softening in international bank credit continued to grow in late EMEs in conjunction with their unemployment 2016 and early 2017 but grew negatively in Q2: rates. World trade has also picked up in line with 2017. Credit to non-banks was the key driver of the upturn in global activity. This has implications the growth in international bank claims. Currently, for EMEs seeking to harness the engine of world the global banking system is repairing and trade to integrate into the global economy and conforming to a new set of global rules. Though achieve their growth aspirations. General progress has been made in making banks safer, government debt levels in AEs remain elevated sounder and resilient, the global reform agenda exceeding GDP while in EMEs they are less than is far from complete. half of GDP on average (Chart II.1). External II.2 Against this backdrop, Section II sets out imbalances have narrowed at the global level the macroeconomic backdrop against which it abstracting from noteworthy imbalances at the analyses the performance of the global banking country level. Geo-political dynamics are likely to system in terms of key financial soundness shape the emerging outlook alongside the spill indicators. Developments in the banking systems overs from the normalisation of the monetary of some advanced economies (AEs) and emerging policy and the downsizing of balance sheets by market economies (EMEs) are presented in systemic central banks.Report on Trend and Progress of Banking in India 2016-17 II.4 Bank credit, a key leading indicator of rapid growth in credit relative to its peers even real activity1 in view of the close movement with its economic activity moderating relative to between real and financial cycles remains the recent past. divergent across jurisdictions. In the Euro area, II.5 These dynamics in credit growth have declining or low credit growth is exhibiting influenced household debt, which continues to hysteresis. Even constituent countries, which grow in some AEs and EMEs and ebb in others engineered quick balance sheet clean-ups are with China, UK, USA, India and Russia experiencing experiencing some recent moderations after a an increase in 2016 over 2015 (Chart II.3). brief credit rebound (Chart II.2). Country specific Key Financial Soundness Indicators issues in EMEs have had a moderating impact on credit growth. While asset quality concerns II.6 The banking systems in some jurisdictions restrained credit growth in Russia and India, low are still in repair while in other jurisdictions banks growth and dwindling demand from corporates are moving towards supporting growth even as pushed overall credit growth into the negative in they seek to increase capital and become profitable. Brazil. By contrast, China is still experiencing A core set of indicators measuring profitability, 1 See M. Garcia-Escribano and Fei Han (2015), ‘Credit Expansion in Emerging Markets: Propeller of Growth?’, IMF Working Paper, WP/15/212, September. 12Global Banking Developments 13Report on Trend and Progress of Banking in India 2016-17 buffers to insulate from stress in assets and in meeting the Basel III standards’ requirements. RoAs across banks in AEs have been improving since 2009 but they declined during 2016 reflecting country-level dynamics. Most strikingly, Greek banks registered positive RoAs after being in the red for two years largely due to a decrease in loan-loss provisions and an increase in net interest and non-interest incomes. RoAs of banks in Italy and Portugal turned negative in 2016 as revenues declined and asset impairments increased. RoAs of banks in the UK and USA remained stable but low largely due to moderation in operating income growth (Chart II.4). II.8 In EMEs, banks’ RoAs reflected a combination of elevated loan delinquencies, high credit costs and general lack of demand. These asset quality and capital adequacy indicate the factors weighed on banks’ profitability in progress made over time and also summarise the Brazil,China, India and Mexico. Banks in Russia, current health of the banking systems. South Africa and Turkey improved their Return on Assets performance in 2016 over the previous year with II.7 With banking activity facing significant banks in Russia exhibiting a sharp turnaround. headwinds, banks’ return on assets (RoAs)2 Banks in Indonesia continued to be the most remained subdued inhibiting their ability to profitable largely due to relatively high net interest expedite balance sheet repairs and augment capital margins. 2 Ratio of net income to average total assets. 14Global Banking Developments Capital Adequacy position of Indian banks improved in 2016 over the previous year. II.9 Capital adequacy proxied by the ratio of regulatory capital to risk-weighted assets (CRAR) Asset Quality generally improved across banks in AEs during 2016 though country-specific issues led to II.10 The non-performing loans (NPL) ratio3 – a reduction in bank capital in Italy and Portugal. measure of asset quality – declined across banks Similarly, CRAR positions of EME banks improved in most AEs, barring Greece, Italy and Portugal, and they continued to maintain capital above the facing the overhang of the crisis-induced duress. regulatory minimum (Chart II.5). Banks in the UK Among other countries there was a considerable continued to maintain the highest capital ratio improvement in asset quality in Germany, the UK among AEs. Banks in Indonesia remained the and USA (Chart II.6). In most EMEs, the NPL ratio most capitalised banks among EMEs. The capital generally increased relative to 2010. Sector- 3 Ratio of non-performing loans to total loans. 15Report on Trend and Progress of Banking in India 2016-17 specific issues encumbered banks’ asset quality impacted asset quality in China. Asset quality in India, while banks in Russia and Brazil were concerns prompted policy action in many constrained by general economic weaknesses. jurisdictions in the form of ‘Prompt Corrective Stress induced by heightened corporate leverage Action’ (Box II.1). Box II.1: Prompt Corrective Action across Jurisdictions Prompt Corrective Action (PCA) refers to the imposition of PCAs across the Globe appropriate regulatory sanctions on troubled financial USA: PCA of supervisory actions was introduced for insured institutions as and when they begin to exhibit symptoms of depository institutions, which were not adequately stress. The fundamental premise behind the PCA framework capitalised. Banks were placed in one of the five zones (well is based on the ‘to act before it’s too late’ principle. A set of capitalised; adequately capitalised; undercapitalised; criteria is used to determine the severity of a bank’s stress significantly undercapitalised; and critically undercapitalised) and restrictions are placed on its management and activities based on three capital ratios (common equity Tier 1 (CET1); accordingly. PCA’s core lies in a sequence of increasingly Tier I and total risk-based capital ratios) (IMF, 2015). Every harsh restrictions as the problem worsens so that banks zone other than the well capitalised zone, has a set of have little incentive to delay corrective actions. It reduces mandatory and discretionary provisions with increasing the moral hazard associated with the Lender-of-Last-Resort severity (Table 1). (LOLR) and makes banks liable to improve their overall financial health. Table 1: The PCA Framework in Various Jurisdictions USA UK Canada India Number of 5 5 4 3 Stages Names of Stages Stage 1: Stage 1: Low risk to viability Stage 1: Early warning Three thresholds defined Well Capitalised Stage 2: Stage 2: for each indicator Stage 2: Moderate risk to viability Risk to financial viability or Adequately Capitalised Stage 3: solvency Stage 3: Undercapitalised Risk to viability absent action Stage 3: Stage 4: by the firm Future financial viability in Significantly Undercapitalised Stage 4: serious doubt Stage 5: Imminent risk to viability of firm Stage 4: Critically Undercapitalised Stage 5: Non-viability/ insolvency Firm in resolution or being imminent actively wound up Key Parameters Capital and leverage Risk to viability Financial viability or solvency Capital, asset quality, profitability Indicators Used Total Capital, Tier 1 capital, Elements of the supervisory Combination of an institution’s CRAR/CET 1 ratio, net CET 1 ratio, leverage, assessment framework that overall net risk, capital and NPA ratio and return on supplementary leverage. reflect the risks faced by a firm earnings, risk management assets. Leverage ratio is and its ability to manage them or control deficiencies, which tracked additionally as — external context, business present a serious threat to its a part of the framework. risks, management and financial viability or solvency. governance, risk management and controls, capital and liquidity. Method of Thresholds are defined for each Quantitative and qualitative Quantitative and qualitative Thresholds are defined Categorisation indicator. analysis is carried out assessment of banks is carried for each indicator. for Proactive Intervention out. Framework (PIF) scores. Rule-based Every stage, other than the well UK’s PIF gives guidance to Every phase has an indicative Rule-based regime with capitalised zone, has a set of banks on possible supervisory set of actions. Authorities may specified mandatory mandatory and discretionary actions for the PIF stage they choose to implement their actions for each phase provisions with increasing are in. powers on a case-to-case basis. and a common menu of severity. discretionary actions. (Contd....) 16Global Banking Developments UK: The PCA framework in the UK [labelled the proactive adhere to international best practices, the Reserve Bank intervention framework (PIF)] has five stages each denoting started the PCA scheme in December 2002. It worked out a a different proximity to failure and every firm sits in a schedule of corrective actions based on three indicators – particular stage at each point in time. A firm’s PIF stage is capital ratios, the net NPA ratio and RoA. reviewed at least annually and, if need be, at higher frequency depending on material developments (BOE, 2016). As a firm On the directions of the Financial Stability and Development moves to a higher PIF stage – as the Prudential Regulatory Council (FSDC) sub-committee, the framework was reviewed Authority (PRA) determines that the firm’s viability has recently and a revised PCA framework was implemented deteriorated – supervisory actions become more stringent. with effect from April 2017. The indicators to be tracked for PRA assesses the risk to viability using qualitative and capital, asset quality and profitability are capital to risk- quantitative indicators. weighted assets ratio (CRAR); the common equity Tier 1 Canada: The PCA framework in Canada is a flexible ratio; net NPA ratio; and RoA. New risk thresholds have also intervention regime, which has no predetermined set of been defined and a breach of these will lead to the invocation mandatory actions for every phase. The Guide to Intervention for Federally Regulated Deposit-Taking Institutions indicates of PCA and mandatory and discretionary action. Further, a what action / intervention will typically occur at what stage. common menu of discretionary actions has been laid out for The office of the Superintendent of Financial Institutions each PCA bracket (RBI, 2017). (OSFI) and / or the Canada Deposit Insurance Corporation (CDIC) have the freedom to deal with specific problems or References: institutions on a case-to-case basis, thus making the Bank of England (2016), The Prudential Regulation framework flexible. Authority’s Approach to Banking Supervision. London, India: In contrast to these frameworks, the PCA framework March. in India is more broad-based and rule-based. It emphasises the importance of capital ratios, asset quality and profitability. IMF (2015), United States – Financial Sector Assessment A priori, information about discretionary and mandated Programme. Country Report No. 15/89, Washington DC, actions makes banks aware of the sanctions that they might April. have to face once they breach risk thresholds. The Banking Regulations Act, 1949 empowers the Reserve Bank to take Reserve Bank of India (2017), Revised Prompt Corrective action when early warning signals of distress are visible. To Action (PCA) Framework for Banks, April. Leverage Ratio Financial Market Indicators II.11 The ratio of capital to unweighted total II.12 Market-based indicators of bank health assets, also called the leverage ratio, works as an and profitability have shown steady improvement adjunct to risk-weighted capital ratios in tracking reflecting progress in banks’ balance sheet repairs, the banks’ capital adequacy. The GFC proved that improved prospects of bank profitability and risk weights were not perfect and that a firm’s sanguine market sentiments. Banks’ equity prices assets must be backed by at least some minimum generally maintained an upward momentum amount of capital. The leverage ratio has generally through 2016 with banks in Europe and the US improved across banks in AEs and EMEs largely experiencing the largest gains relative to banks in due to a regulatory push under Basel III which EMEs, especially since mid-2016 (Chart II.8). sets a threshold of 3 per cent. Among AEs, banks Similarly, bank credit default swap (CDS) spreads in the US and Greece maintained the most capital narrowed, reflecting investors’ increasing comfort about their health. Banks in the UK and North relative to unweighted assets while banks in America had the lowest CDS spreads. European Indonesia and Malaysia had high leverage ratios banks’ declining CDS spreads underscore the among the EMEs (Chart II.7). 17Report on Trend and Progress of Banking in India 2016-17 progress made in bank balance sheet clean-ups, The US Banking System especially in Italy, Spain and Portugal. II.14 Credit growth in the US banking system III. Banking Developments: Select Advanced was positive from Q1:2012 and broad-based and Emerging Market Economies favouring sectors like real estate and commercial and industrial loans. However, in 2017 credit II.13 Developments in the systemic banking systems in the US, UK and Euro area have a growth in the US moderated as tightening credit bearing on the global economy and are constantly standards took a toll on commercial real estate, evolving. On the other hand, the state of banking credit cards and auto loans, coupled with muted systems in China, Brazil and Russia depicts the demand for commercial and industrial loans. condition of banks in peer EMEs, which are at Deposit growth, on the other hand, has grown at various stages of the economic cycle and are a slightly higher pace relative to credit in 2017, grappling with their own issues. so far (Chart II.9). 18Global Banking Developments II.15 Asset quality, represented by delinquency rates for sub-prime credit card and auto loans rates,4 improved as the US economy recovered from Q2:2016. and a policy-led bank balance sheet clean-up was The UK Banking System initiated. Delinquency rates on real estate loans contributed the most to the overall delinquency II.16 Amidst uncertain conditions surrounding rates. With these declining sharply from the post- Brexit, banks in the UK remained resilient with GFC peaks, improvements in asset quality are improving capital and leverage ratios and falling reflected in a lesser number of institutions and funding costs. Bank lending picked up and deposit lower amounts of assets failing (Chart II.10). growth remained robust (Chart II.11). The Nonetheless, there was an uptick in delinquency recovery in credit growth was largely led by growth 4 Delinquent loans are those that are past due 30 days or more and still accruing interest as well as those with a non-accrual status. They are measured as a percentage of loans outstanding at the end of the period. 19Report on Trend and Progress of Banking in India 2016-17 in loans to households, with pick-up in loans to poised to support growth. Increasing demand for other financial corporations in recent quarters. loans, easing credit standards and lower rejection Within household credit, rapid growth in consumer rates on loans for enterprises continued to credit amidst easier mortgage market lending support credit growth. Commensurately, assets standards raised concerns about loan serviceability of Euro area banks increased for four quarters in view of the relatively slower growth in nominal ending Q1:2017, even as they took lesser recourse household incomes. to wholesale funding (Chart II.13a). Lending surveys suggest a general easing of credit II.17 Similarly, growth in loans to businesses conditions in the Euro area (Chart II.13b). improved in 2017 so far, due to the recent recovery However, despite these developments, credit to led by the growth in loans to large businesses the non-financial sector in major Euro area (Chart II.12a). The Bank of England’s Credit economies, barring France, remained below the Condition Survey (BOE-CCS) suggests that going levels seen before the Euro area sovereign debt forward growth in loan availability to SMEs is crisis (Chart II.13c). likely to be small but positive while credit II.19 Nonetheless, asset quality remained availability for medium-sized enterprises is impaired in the Euro area by country-specific expected to be inert (Chart II.12c). There are also issues and structural challenges such as ‘over- concerns relating to defaults on unsecured banking’, which have implications for bank individual credit (Chart II.12d). Uncertainties profitability (Table II.1). Marking considerable about Brexit and low profitability will continue to progress in bank balance sheet repairs in the Euro condition the interplay between banks and area, banks in Italy and Portugal were recapitalised financial stability. in 2016, followed by a few banks in Spain and Italy in June and July 2017. Weak bank profitability, The Euro Area Banking System however, remains a challenge. On average, the cost II.18 As the much-expected cyclical recovery of equity is more than the return on equity for the takes hold in Europe, banks in the Euro area are EU banking system. 20Global Banking Developments II.20 In a scenario of low-for-long interest rates, The Chinese Banking System growth in bank deposits in the Euro area has been II.21 As the Chinese economy reorients towards declining from mid-2015 across all components barring household deposits (Chart II.14). a more balanced and sustainable growth model, Consequently, banks’ net income margins may the pace of its credit expansion has come off the remain under pressure. post-GFC highs though it remains higher than its 21Report on Trend and Progress of Banking in India 2016-17 peer economies (Chart II.15a, also see Chart II.2). the world, while it remains negative in other peer China’s credit-to-GDP gap is one of the highest in economies. Sustained high credit growth pushed Table II.1: Ratio of Non-performing Loans and Advances (NPL Ratio, Per cent) Country Sep-14 Dec-14 Mar-15 Jun-15 Sep-15 Dec-15 Mar-16 Jun-16 Sep-16 Dec-16 Mar-17 Jun-17 Austria 8.1 8.0 8.0 7.7 7.4 6.9 6.5 6.0 5.8 5.1 4.6 4.3 Belgium 4.2 4.3 4.0 4.0 3.9 3.9 3.7 3.6 3.4 3.2 2.9 2.8 Cyprus 55.3 50.8 49.5 49.6 50.0 48.9 48.5 47.4 46.7 45.0 43.8 42.7 Estonia* - - - - - - 1.6 1.5 1.4 1.3 1.3 1.3 Finland 2.2 1.6 1.6 1.5 1.4 1.6 1.5 1.5 1.5 1.6 1.6 1.7 France 4.6 4.2 4.3 4.2 4.2 4.0 4.0 3.9 3.9 3.7 3.5 3.4 Germany 3.9 3.9 3.7 3.5 3.6 3.6 3.6 3.4 3.2 3.1 2.9 2.7 Greece 37.4 39.7 40.0 42.0 43.5 46.2 46.6 46.9 47.1 45.9 46.2 46.5 Ireland 23.3 21.6 21.0 20.4 19.6 17.8 15.1 14.6 14.4 12.2 11.5 11.7 Italy 16.3 17.0 16.7 16.8 16.9 16.8 16.6 16.4 16.4 15.3 14.8 12.0 Latvia 6.0 5.7 5.6 5.5 4.9 4.0 3.9 3.7 3.6 3.2 2.9 2.7 Lithuania 7.2 6.3 6.4 6.0 5.5 5.1 4.9 4.5 4.1 3.8 3.7 3.3 Luxembourg 1.3 1.4 1.3 1.5 1.4 1.1 1.2 1.0 1.2 1.1 1.1 1.1 Malta* - - 7.3 7.2 7.5 6.2 6.8 5.4 4.6 4.4 4.2 3.9 Netherlands 3.1 3.3 3.2 2.9 2.8 2.8 2.7 2.7 2.6 2.5 2.4 2.5 Portugal 17.0 18.0 18.2 18.1 18.8 19.6 19.8 20.1 19.8 19.5 18.5 17.6 Slovakia 5.7 5.4 5.5 5.4 5.2 5.2 5.0 4.8 4.6 4.2 4.1 3.8 Slovenia* - - - - 24.6 21.5 19.7 19.2 16.3 14.4 13.5 13.3 Spain 8.8 8.1 7.7 7.1 6.8 6.3 6.3 6.0 5.9 5.7 5.5 5.4 * Data is not disclosed for a few quarters because it was reported for less than three institutions. Note: Deep red signifies the highest NPL ratio across time for a country while deep green represents the lowest NPL ratio. Source: European Banking Authority. 22Global Banking Developments the outstanding credit to about twice the Chinese GDP, which was about 25 per cent higher than trend at end-2016 (Chart II.15b). Combined with an elevated debt service ratio, this may be an early indication of the building up of stress in the Chinese banking system (Chart II.15c). In line with declining asset quality, the profitability of the Chinese banking system is also under pressure although Chinese banks have comfortable capital positions (Chart II.15d). Nonetheless, many financial institutions continued to depend heavily on wholesale funding and ‘shadow credit,’5 with sizeable asset-liability mismatches and burgeoning liquidity and credit risks. The recent turbulence in money markets in China highlighted the vulnerabilities in the interconnected system as Credit-to- Debt Service DSR if Interest GDP Gap Ratio (DSR) Rates Rise by 250 bps Brazil -3 2.9 4.5 Russia -2.8 2.3 3.6 India -7.8 0.8 1.9 China 24.6 5.4 8.8 South Africa -2.5 -0.2 1.1 Credit/GDP gap>10 DSR>6 DSR>6 2≤Credit/GDP gap≤10 4≤DSR≤6 4≤DSR≤6 5 The International Monetary Fund (2017), Global Financial Stability Report: Is Growth at Risk ? Washington, DC, October. 23Report on Trend and Progress of Banking in India 2016-17 stress in one sector translated into strains in commensurate increase in provisions is likely to related sectors. cushion the impact of adverse asset quality on financial stability in Brazil. During 2017 so far, II.22 Policies addressing high credit growth and the banking sector’s performance has improved excess capacity in state-owned enterprises are in as the economy emerges from the recession. NPLs place in China, which are likely to shore up have declined, RoAs have improved and banks’ macroeconomic and financial stability. On the capital position has strengthened further. other hand, large and complex exposures of intra- financial institutions warrant policy attention. The Russian Banking System Achieving a fine balance between the objectives of II.24 The Russian economy is emerging from a maintaining high growth and the need for recession largely induced by external factors. deleveraging is engaging policy authorities in Increase in oil prices will aid its recovery with China. commensurate improvements in the performance The Brazilian Banking System of the banking sector. All components of credit II.23 The 2016 recession in Brazil brought about have increased in 2017 so far with personal loans a challenging operating environment for banks returning to positive growth (Chart II.17a). The which was reflected in declining credit and bank resilience of Russia’s banking sector has improved profitability and increasing NPL ratios (Chart II.16 as limits have been set on related-party a and b). Outstanding credit started declining in transactions, policies have been put in place to Q2: 2016 with the magnitude of decline increasing reduce dollarisation and a tiered supervisory for loans to industry in 2017 so far, pushing the framework has been set up (Chart II.17b). Banks’ credit-to-GDP gap further into the negative. profitability has improved largely on increase in Corporate credit risks materialised in 2016, net interest margins and lower provisioning in mainly among large corporates. However, stabilising non-performing loans. 24Global Banking Developments IV. World’s Biggest Banks: Profitability, increased their share in total assets led by Chinese Health and Soundness6 banks while banks in the UK suffered the largest loss of share between 2015 and 2016. II.25 The sample of the world’s top 100 banks when ranked by Tier 1 capital remained largely Profitability and Asset Quality the same in 2016 as in the preceding year. II.26 Profitability of the largest 100 banks as Commensurate with the increasing role of EME measured by return on assets, was more or less banks in the global economy, their number among the top 100 banks (when ranked by Tier 1 capital) unchanged between 2015 and 2016; 95 banks has been rising, which was also mirrored in their recorded positive RoAs in 2016 as compared to shares in total banking assets (Chart II.18). 96 banks in 2015 (Chart II.19a), although a larger Interestingly, nearly all EME banks in the top 100 number of banks had RoAs between 2-3 per cent 6 Data drawn from the Banker Database of the Financial Times. The analysis pertains to the largest 100 banks when ranked by Tier 1 capital. 25Report on Trend and Progress of Banking in India 2016-17 in 2016 relative to 2015. Improving asset quality, to 50 banks in 2015 (Chart II.20a). Moreover, all with fewer banks having NPLs of more than 5 per the top 100 banks maintained a CAR of more than cent in 2016 as compared to 2015, is driving the 3 per cent, the regulatory minimum prescribed gradual return to profitability (Chart II.19b). under Basel III. II.27 Alongside the improvements in asset II.28 In addition to the improvements in CAR, quality, banks’ stronger capital positions enabled banks’ capital position relative to assets adjusted a concomitant reduction in financial leverage. In for risk also improved in 2016. Banks with capital 2016 more banks in the top 100 maintained to risk-weighted assets ratios (CRAR)7 of more higher capital relative to assets than in the than 16 per cent, that is, double the level previous year; 53 banks had capital assets ratios prescribed under Basel III, increased in 2016 over (CARs) of at least 6 per cent in 2016 as compared the previous year (Chart II.20b). Nonetheless, 7 CRAR is measured as the sum of Tier 1 and Tier 2 capital, both net of deductions, divided by total risk-weighted assets, expressed as a per cent. 26Global Banking Developments banks with higher capital were not the most Making Financial Institutions More Resilient profitable as declining asset quality has been II.31 Considerable progress has been made in taking its toll through income losses and implementing the Basel III norms (Table II.2). As provisions (Chart II.21a and b). a result, banks now have a larger capital base and more liquid assets than before thereby building V. Global Policy Reforms resilience without impeding credit supply. All II.29 Drawing lessons from the GFC, a number major internationally active banks have met risk- of reforms are underway to reduce the likelihood based capital and leverage ratio requirements well and severity of future cataclysms while nurturing in advance of the deadline and global liquidity an open and integrated global financial framework standards are catalysing the change in bank in supporting the G20 objectives of strong, funding models. Further, jurisdictions in which sustainable and balanced growth. global systemically important banks (G-SIBs) are headquartered have implemented higher loss Regulatory Reforms absorbency requirements. II.30 The reform programme has four core Ending-Too-Big-To-Fail elements: (i) making financial institutions more resilient; (ii) ending the too-big-to-fail (TBTF); (iii) II.32 The identification processes for G-SIBs making derivatives markets safer; and (iv) and global systemically important insurers transforming shadow banking into resilient (G-SIIs) are in place and the annual review of the market-based finance. The main elements of list of G-SIBs and G-SIIs enables continuous reforms have been agreed to and the reforms are assessment of these institutions (Table II.3). at various stages of implementation. Apart from G-SIBs are subject to higher capital buffer these reforms, work is also underway to strengthen requirements and have to meet total-loss absorbing governance frameworks to reduce misconduct capacity (TLAC) requirements in addition to Basel risks, assess and address the decline in III’s regulatory capital standards. G-SIBs have correspondent banking and analysing FinTech’s increased capital by about US$ 1 trillion since potential financial stability implications. 2009 while reducing assets thereby fortifying 27Report on Trend and Progress of Banking in India 2016-17 Table II.2: Adoption Status of Basel III - Table II.3: Implementation of Reforms – Number of Basel Committee Member Resolution (As of end-June 2017) Jurisdictions (End-March 2017) Minimum Transfer / Recovery Transfer / TLAC bail-in / and bridge / run- Basel standard BCBS Status as of end- requirement temporary resolution off powers agreed March 2017 for G-SIBs stay powers planning for insurers date of (home for banks for implemen- Draft Final Final jurisdictions) systemic tation rules rules rules banks issued issued in (not in force Brazil force) China Risk-based capital standards Germany Definition of capital Jan 2013 -- -- 27 India Capital conservation buffer Jan 2016 -- -- 27 Indonesia Counter-cyclical buffer Jan 2016 1 -- 26 Russia Capital requirements for equity Jan 2017 11 -- 8 South Africa investments in funds Turkey Standardised approach for Jan 2017 13 1 5 UK measuring counterparty credit risk (SA-CCR) USA Securitisation framework Jan 2018 11 3 -- Legend: Margin requirements for non- Sep 2016 2 -- 18 Final rule for external Total Loss Absorbing Capacity (TLAC) requirement centrally cleared derivatives for G-SIBs published and implemented. Element of resolution regime Capital requirements for CCPs Jan 2017 11 1 5 in the FSB Key Attributes of Effective Resolution Regimes for Financial Institutions (Key Attributes) that is implemented / in place. For the Liquidity standards powers columns, all three of the resolution powers for banks (transfer, bail-in and temporary stay) and insurers (transfer, bridge and run-off) Liquidity coverage ratio (LCR) Jan 2015 -- -- 27 are available. Both recovery and resolution planning processes are in LCR disclosure requirements Jan 2015 1 -- 16 place for systemic banks. Net stable funding ratio (NSFR) Jan 2018 16 1 1 Final rule for external TLAC requirement for G-SIBs published but NSFR disclosure requirements Jan 2018 12 -- 1 not yet implemented, or draft rule published. Element of resolution regime in the Key Attributes that is partially implemented / in place. Other Basel III standards For the powers columns, one or two of the resolution powers for banks (transfer, bail-in and temporary stay) and insurers (transfer, bridge and Leverage ratio Jan 2018 2 1 19 run-off) are available. Recovery planning is in place for systemic banks, Leverage ratio disclosure Jan 2015 1 -- 26 but resolution planning processes are not. requirements Draft rule for external TLAC requirement for G-SIBs not published. G-SIB requirements Jan 2016 -- -- 19 Element of resolution regime in the Key Attributes that is not implemented / in place. For the powers columns, none of the three D-SIB requirements Jan 2016 1 -- 26 resolution powers for banks (transfer, bail-in and temporary stay) and Pillar 3 disclosure requirements Dec 2016 3 9 8 insurers (transfer, bridge and run-off) are available. Neither recovery nor resolution planning processes are in place for systemic banks. Large exposures Jan 2018 11 -- 2 Requirements reported as non-applicable. Source: Basel Committee on Banking Supervision (2017), Implementation of Basel Standards, July. Source: Financial Stability Board (2017), Implementation and Effects of the G20 Financial Regulatory Reforms, 3rd Annual Report, July. balance sheets. In addition, liquidity and loan-to- deposit ratios have improved. Thus, reliance on the International Association of Insurance wholesale funding has fallen, even as about two- Supervisors (IAIS) is developing an activities- third of G-SIBs’ non-core assets have been based approach to systemic risk assessment for disposed-off.8 A new assessment framework for the insurance sector. Work is also underway to G-SIBs was put forth by the Basel Committee on identify non-bank non-insurer global systemically Banking Supervision (BCBS) in March 2017 and important financial institutions (NBNI G-SIFIs). 8 International Monetary Fund (2017), Global Financial Stability Report: Is Growth at Risk ? Washington, DC, October. 28Global Banking Developments Making Derivatives Markets Safer improve data quality and remove legal barriers to reporting and accessing trade repositories’ data. II.33 Meaningful progress has been made in implementing reforms in over-the-counter (OTC) Transforming Shadow Banking into Resilient derivatives market, particularly for trade reporting Market-based Finance and interim higher capital requirements for non- II.34 The risk elements of shadow banks, which centrally cleared derivatives (Table II.4). About precipitated the GFC have abated and currently three-fourth of the jurisdictions have implemented do not pose financial stability risks. Vulnerabilities comprehensive central clearing frameworks while in the repo market and money market funds about half of the jurisdictions have implemented (MMFs) have also been addressed (Table II.5). comprehensive margin requirements and trading Implementation of the policy measures platform frameworks. Progress has also been recommended by the International Organisation made in improving transparency via the use of of Securities Commissions (IOSCO) is reducing trade repositories, while central counterparties the risk of runs in money market funds. These (CCPs) have been rendered more resilient through recommendations have been implemented in the prescription of higher capital. Further to the US and China in addition to five other FSB progress made, work is underway to improve Table II.5: Implementation of Reforms – CCPs’ resilience, recovery planning and Shadow Banking (As of end-June 2017) resolvability. Efforts are also being made to Money market funds (MMFs) Securitisation Table II.4: Implementation of Reforms – Brazil ** Over-the-Counter Derivatives China (As of end-June 2017) Germany ** India Trade Central Platform Margin reporting clearing trading Indonesia ** Russia ** Brazil F South Africa ** China R, D, F Turkey ** Germany UK ** * India D, F USA Indonesia R Legend: Russia MMFs – Final implementation measures in force for valuation, liquidity South Africa D, F management and (where applicable) stable net asset value (NAV). Turkey D, F Securitisation – Final adoption measures taken (and where relevant in force) for implementing an incentive alignment regime and disclosing UK requirements. USA Draft/final implementation measures published or partly in force for Legend: valuation, liquidity management and (where applicable) stable NAV. Securitisation – Draft/final adoption measures published or partly in Legislative framework in force and standards/criteria/requirements force for implementing an incentive alignment regime and disclosing (as applicable) in force for over 90 per cent of relevant transactions. requirements. Regulatory framework being implemented. MMFs – Draft implementation measures not published for valuation, liquidity management and (where applicable) stable NAV. Securitisation No regulatory framework in place. – Draft adoption measures not published for implementing an incentive alignment regime and disclosing requirements. R: Legal barriers to domestic participants’ reporting to trade repositories (TRs) for which cure / mitigant is not available. * / ** : Implementation is more advanced than the overall rating in one D: Access to domestic TR data by domestic authorities other than or more / all elements of at least one reform area (MMFs), or in one or primary authority not permitted, or permitted with material conditions. more / all sectors of the market (securitisation). The 2017 update was undertaken by IOSCO using the assessment methodology in its 2015 F: Direct or indirect access to domestic TR data by foreign authorities peer reviews in these areas. not permitted, or permitted only with material conditions. Source: Financial Stability Board (2017), Implementation and Effects Source: Financial Stability Board (2017), Implementation and Effects of the G20 Financial Regulatory Reforms, 3rd Annual Report, July. of the G20 Financial Regulatory Reforms, 3rd Annual Report, July. 29Report on Trend and Progress of Banking in India 2016-17 jurisdictions. Advancements have been made in (iv) strengthening tools for due diligence by implementing fair valuation of MMF portfolios correspondent banks. FSB’s Correspondent though progress in liquidity management has been Banking Data Report highlights a decline in the limited. There has also been increased participation number of correspondent banking relationships in efforts to track trends and risks in non-banks’ (CBRs), especially for the US dollar and the euro. activities. Reasons for the termination of CBRs include industry consolidation; lack of profitability; Addressing Misconduct Risks overall risk appetite; and various causes related II.35 FSB is implementing an action plan to to anti-money laundering and countering the address misconduct risks through a range of financing of terrorism (AML / CFT) or sanctions preventive measures, focusing on: (i) improvements regimes. in financial institutions’ governance and FinTech’s Implications compensation structures; (ii) improvements in II.37 In its report to the G20 on Financial global standards of conduct in the fixed income, Stability Implications from FinTech in June 2017, commodities and currency markets; and (iii) FSB highlighted 10 areas that merit authorities’ reforms in major financial benchmark attention of which three are seen as priorities for arrangements to reduce the risk of their international collaboration to safeguard financial manipulation. stability while fostering more inclusive and Correspondent Banking sustainable finance: (i) managing operational risks from third-party service providers; (ii) mitigating II.36 FSB is implementing a four-point cyber risks; and (iii) monitoring macro-financial action plan to assess and address the decline in risks that could emerge as FinTech’s activities correspondent banking, comprising of: increase. (i) examining the dimensions and implications of the issue; (ii) clarifying regulatory expectations Macroprudential Policies as a matter of priority including guidance by the II.38 In a renewed focus on re-regulation the Financial Action Task Force (FATF) and the macroprudential policies have been refined Basel Committee on Banking Supervision; (Box II.2). The first two Basel frameworks were (iii) domestic capacity-building in jurisdictions largely microprudential in nature. Under Basel that are home to affected respondent banks; and III, a comprehensive macroprudential framework Box II.2: Role of Macroprudential Policies in the post-Global Financial Crisis Period Macroprudential policies have three interlocking dynamic loan loss provisioning requirement (DPR) have been intermediate objectives: (a) increasing the resilience of the used to cover ‘expected losses’ over a cycle whereas the financial system to aggregate shocks; (b) containing the counter-cyclical capital buffer (CCCB) has been primarily build-up of systemic vulnerabilities over time; and (c) used to dampen the pro-cyclicality of bank lending and to controlling structural vulnerabilities within the financial cover ‘unexpected losses’. This improves the financial system. In an overarching sense, a macroprudential policy system’s resilience and shields the real economy from the involves the use of primarily prudential tools to limit adverse effects of constricted liquidity conditions during systemic risks (IMF-FSB-BIS 2011). crises. Complementing these tools is the leverage ratio, which seeks to augment the banking system’s resilience by In the post GFC period, macroprudential policies have been capturing leverage over and above normal prudential metrics used in both advanced and emerging market economies to to ensure that the banks are not leveraged excessively beyond reduce the ‘agency problems’ of moral hazard and adverse their capacity to absorb losses. selection (Chart 1). Broad-based capital tool buffers like the (Contd....) 30Global Banking Developments Sectoral capital requirements nudge banks towards been addressed and liquidity risks have reduced (Yellen, internalising the cost of lending to particularly vulnerable 2017). Macroprudential policies could also potentially sectors. On the other hand, loan-to-value (LTV) caps address involve output costs and may inhibit growth by affecting elements of adverse selection and moral hazard and break credit supply and investments. There is also recognition that the feedback loop between bank lending and asset prices. there could be newer risks outside the current pedagogy of Debt-service-to-income (DSTI) ratios and the debt-to-income policy prescriptions which could destabilise the world (DTI) ratios increase households’ resilience to income and economy. One such risk is the latent run-like behaviour in interest rate shocks. They can be augmented by increasing bond markets (Francia et al., 2016). At best, macroprudential risk weights on unsecured household borrowings to check policies reduce the likelihood of a crisis without eliminating leakages. it completely. Other policies need to work in conjunction to safeguard financial stability. Information content in the credit-to-GDP gap, that is, positive deviations of the credit-to-GDP ratio from its long- References: term trend, is used as an early warning signal. In addition, Darbar, S.M and K. Habermeier (2015), ‘Experiences with positive deviations of asset prices from their long-term Macroprudential Policy—Five Case Studies’, WP/15/123, trends also signal impending banking distress. Increase in International Monetary Fund, June. property prices relative to rents and income point to a potential build-up of vulnerabilities. The debt service ratio HKMA (2011), ‘Loan-to-value Ratio as a Macroprudential has been found to be a better performing early warning Tool – Hong Kong SAR’s Experience and Cross-country indicator for shorter horizons. Funding large amount of Evidence’, BIS Papers No. 57, Bank for International credit from non-core sources signals the degree of risk Settlements, October. being taken by banks. IMF (2014), “Staff Guidance Note on Macroprudential Policy”, Though the evidence on the effectiveness of a macroprudential December. policy is still emerging, a number of studies suggest a IMF-FSB-BIS, (2011), “Macroprudential Policy Tools and favourable outcome. Resilience and credit growth are found Frameworks: Progress Report to G20”, October. to be supported by capital-based tools while sectoral capital requirements have been found to increase buffers (IMF, Ramos-Francia, M and S. Garcia-Verdu (2016), 2014). Tools such as LTV, loan-to-income (LTI) and DSTI “Macroprudential Policy Regulation: Some Continuing ratios have been successful in breaking the feedback loop Challenges”, BIS Policy Papers no. 86, September. between credit and asset prices in Singapore (Darbar et Yellen, J.L (2017), ‘Financial Stability a Decade After the al., 2015) and Hong Kong (HKMA, 2011) Onset of the Crisis’, Remarks at Fostering a Dynamic Global The loss-absorbing capacity of many global banks has Recovery – a Symposium, Federal Reserve Bank of Kansas increased, risks related to maturity transformation have City, Jackson Hole, Wyoming, August. 31Report on Trend and Progress of Banking in India 2016-17 has been put in place and it continues to evolve related market data with expert judgment. taking into account countries’ experiences and Similarly, administrators of LIBOR and TIBOR knowledge gained in the implementation of these have adjusted the methodologies of these policies. benchmarks to account for a lack of substantial data. Work is also underway to identify new or Pillar 3 Disclosure Requirements existing RFRs, which could be used in place of IRBs in a range of contracts, particularly II.39 The BCBS issued a new standard for derivatives. However, limited progress has been disclosures under Pillar 3 in March 2017. This made in transitioning from IRBs to RFRs even standard consolidates all existing BCBS disclosure when RFRs are available. requirements into the Pillar 3 framework and makes two enhancements to the existing framework VI. Summing up – it introduces a dashboard of a bank’s key II.41 Considerable progress has been made in prudential metrics, which will provide users of improving banks’ health in AEs since the global Pillar 3 data with an overview of a bank’s financial crisis. By contrast, country-specific prudential position. It also has a new disclosure factors have led to a spike in non-performing loans requirement for those banks, which record in some EMEs. Banks’ capital positions have prudent valuation adjustments (PVAs) to provide improved and financial leverage is now contained. users with a granular breakdown of how a bank’s Credit growth is picking up in AEs with banks’ PVAs are calculated. Further revisions to the Pillar balance sheets repairs whereas supply and 3 standards include revised disclosure requirements for market risk arising from the demand-side factors have led to a slowdown in revised market risk framework published by credit growth in a number of EMEs. Against the BCBS in January 2016. backdrop of global growth regaining strength and spread, bank profitability remains low and in Reforming Major Interest Rate Benchmarks some cases below the cost of capital for banks, II.40 In 2014 a combination of attempted hindering their ability to organically augment manipulation of interest rate benchmarks (IRBs) capital bases and expand credit more strongly. and a decline in liquidity in key unsecured The emergence of FinT ech also poses a danger to interbank markets led FSB to make bank profitability in some cases while providing recommendations aimed at enhancing IRBs and an avenue for cutting costs through efficiency gains promoting the development of nearly risk-free and hence boosting profitability in others. While reference rates (RFRs). A number of measures reforms have made the global banking system are being taken to test and improve the robustness safer and more resilient and macroprudential of methodologies of the Euro Interbank Offered policies have reduced vulnerabilities and supported Rate (EURIBOR), the London Interbank Offered Rate (LIBOR) and the Tokyo Interbank Offered traditional policies, risks remain. In particular, Rate (TIBOR). The European Money Market greater acceptance of crypto-currencies is Institute has been developing a hybrid model for becoming a formidable risk to the traditional EURIBOR, which will combine transactions and banking system. 32Chapter III Policy Environment The prudential and supervisory policies of the Reserve Bank aimed at fostering improvements in the overall health of the banking system and promoting financial stability. The Reserve Bank continued with initiatives to improve financial intermediation in the economy. Various developmental and regulatory policy measures are being taken for further strengthening the banking structure and enhancing the efficacy of the payment and settlement systems. Various structural reforms were introduced during the year to improve the business environment and increase formalisation of the economy. These are expected to be growth augmenting over the medium to long-term. I. Introduction policy measures for non-banking financial companies, customer services and payments and III.1 Amidst visitations of turbulence in global settlements. Section X provides details of banking financial markets and an environment rife with sector legislations and the last section gives geo-political tensions, the relative calm engendered concluding observations. macroeconomic stability in India in the year 2016- 17 enabled financial sector policies to focus on II. Monetary Policy and Liquidity repair, consolidation and intensification of the Management agenda of reforms. Even as aligning the regulatory III.3 Monetary policy in India underwent a framework with the work of the Basel Committee regime change during 2016-17. The amendments on Banking Supervision (BCBS) under the Basel to the Reserve Bank of India (RBI) Act, which came III framework remained a priority, including into force on June 27, 2016, provided it the through the G20 processes, the Reserve Bank legislative mandate to operate the monetary policy fine-tuned its regulatory and supervisory policies framework with its objective explicitly defined as to ensure a sound, resilient and inclusive banking ‘to maintain price stability while keeping in mind system. Effective financial sector oversight on the the objective of growth.’ On August 5, 2016, the basis of three pillars – regulation, surveillance and Government notified the inflation target as 4 per enforcement, improving cyber security with cent year-on-year growth in CPI-combined greater digitisation and provision of better inflation with upper and lower tolerance levels of customer services to the vulnerable sections of 6 and 2 per cent, respectively. The amended RBI the population – were concomitantly pursued. Act also provides for the formation of a six- III.2 Against this backdrop, the chapter member Monetary Policy Committee (MPC) enumerates policy initiatives undertaken in the entrusted with the decision on setting the policy banking sector during 2016-17 and 2017-18 so rate. In turn, the Reserve Bank was enjoined to far. Policy initiatives in the area of monetary policy, set out the operating framework in the public liquidity management, credit delivery and financial domain explaining implementation of the MPC’s inclusion are outlined from section II to section decision. The Reserve Bank’s monetary policy IV. Section V and VI discuss prudential regulatory statement laid out the operating framework of the and supervisory policies. Section VII to IX cover monetary policy and the adjustments thereto haveReport on Trend and Progress of Banking in India 2016-17 been reported in subsequent policy statements/ market sales under the market stabilisation monetary policy reports (MPRs). The operating scheme (MSS); and (iii) variable rate reverse repos framework aims at modulating liquidity conditions of various tenors ranging from overnight to 91-day. so as to ensure that the operating target – the The peak level of liquidity absorbed reached weighted average call money rate (WACR) – evolves `7,956 billion on January 4, 2017. in close alignment with the policy rate. III.6 The incremental cash reserve ratio (ICRR) III.4 Liquidity operations were recalibrated absorbed surplus liquidity of `4,000 billion. With under a revised framework announced in April the Central Government enhancing the limit on 2016 which, inter alia, included smoothening issuance of securities under MSS from `300 liquidity supply through timely use of open market billion to `6,000 billion on December 2, 2016 by purchase / sale auctions in conjunction with the Central Government, the Reserve Bank normal liquidity facilities and fine-tuning withdrew the ICRR. Anticipating liquidity surplus operations. The objective was to progressively declining due to remonetisation, the Reserve Bank balance liquidity in the system to a position closer increasingly resorted to reverse repo operations to neutrality. As a result, the net position under to absorb the surplus liquidity released through the liquidity adjustment facility (LAF) switched maturing MSS securities, especially from January from an average daily liquidity injection (or system 14, 2017 onwards. In Q4: 2016-17 (since January level deficit) of `813 billion during Q1: 2016-17 7), remonetisation progressed at an accelerated to an average daily absorption (or system level pace, with currency in circulation increasing surplus) of `63 billion in October 2016. In the cumulatively by about `4,373 billion. This reduced process, scheduled redemptions of FCNR (B) the liquidity surplus in the system to `3,141 deposits during September-November 2016 were billion as on March 31, 2017. managed without any perturbations in market III.7 Anticipating that the surplus liquidity liquidity. conditions may persist throughout 2017-18, the III.5 Beginning November 9, 2016 the Reserve Bank provided guidance on liquidity in demonetisation of high value specified bank notes April 2017, which contained the following (SBNs) resulted in currency in circulation elements: (i) use of Treasury Bills (T-bills) and declining by 50 per cent by January 6, 2017.1 As dated securities under the MSS up to `1 trillion; low-cost current account and savings account (ii) issuances of cash management bills (CMBs) of (CASA) deposits surged into the banking system, appropriate tenors up to `1 trillion in accordance a wall of system level liquidity moved through with the memorandum of understanding (MoU) domestic financial markets threatening financial with the Government of India; (iii) open market stability. To manage surplus liquidity, the Reserve operations; and (iv) fine tuning reverse repo / repo Bank used a mix of both conventional and operations to modulate day-to-day liquidity. unconventional instruments: (i) temporary application of an incremental cash reserve ratio III.8 For 2017-18, the limit on issuances of (ICRR) of 100 per cent on an increase in banks’ securities under the MSS was reduced by the net demand and time liabilities (NDTL) between Government to `1 trillion from `6 trillion. As the September 16 and November 11, 2016; (ii) open Government front-loaded spending ahead of the 1 The estimated value of SBNs received as on June 30, 2017 was `15.28 trillion out of the total value of `15.44 trillion of demonetised bank notes. 34Policy Environment monsoon, CMBs of different tenors were issued Interest Subvention Scheme on Short-term to manage temporary mismatch in government Crop Loans cash balance position. The Reserve Bank withdrew III.10 With a view to ensuring availability of liquidity to the tune of `1 trillion from the system agricultural credit (including loans taken against through the issuance of T-bills of tenors ranging Kisan Credit Card (KCC)) at a reasonable cost / at from 312 days to 329 days under the MSS. The a reduced rate of 7 per cent per annum to farmers, remaining liquidity surplus was absorbed the Government of India, through its budget primarily through the variable rate reverse repo announcement for the year 2006-07, had auctions. During 2017-18 (up to November 10), introduced an interest subvention scheme (2 per currency in circulation increased by `3.2 trillion. cent) for short term crop loans up to `0.3 million. However, its impact on reducing the surplus This scheme is being implemented through public liquidity in the system was more than offset by sector banks and private sector banks higher expenditure by the government and large (reimbursement through the Reserve Bank), redemption of government securities, beside RBI’s regional rural banks and co-operatives foreign exchange market operations. The average (reimbursement through NABARD). Currently, daily absorption of liquidity increased to `4,562 besides 2 per cent interest subvention, 3 per cent billion (including LAF, MSS and CMBs) during Q1: incentive is given for prompt repayment of loan 2017-18 from `3,141 billion as at end-March reducing the cost to 4 per cent. This scheme is 2017, but declined to `4,290 billion during Q2: continuing for the year 2017-18 with the aim of delinking farmers from non-institutional sources 2017-18. As surplus liquidity conditions persisted, of credit. open market sales of `900 billion were conducted during 2017-18, so far. The festival related III.11 Besides, while earlier this interest currency demand and gradual build-up in subvention was available for a maximum period Government cash balances reduced the net of one year, in order to discourage distress sale of average absorption of liquidity to `2,280 billion crops by farmers, the benefit of interest subvention during Q3: 2017-18 (up to November 14). has been made available to small and marginal Meanwhile, the LAF corridor was reduced to farmers having KCC for a further period of up to ensure a firm alignment of the weighted average six months (post-harvest) on the same rate as call rate (WACR) with the policy rate. The WACR available to crop loans against negotiable traded closer to the repo rate, but with a softening warehouse receipts. 2 per cent interest subvention bias from the second week of May 2017, reflecting is also available for the first year on restructured loans to provide relief to farmers affected by persistent surplus liquidity conditions. natural calamities. III. Credit Delivery Kisan Credit Card (KCC) Scheme III.9 During 2016-17, policy measures III.12 Kisan Credit Card Scheme aimed regarding credit delivery focused on ensuring at providing adequate and timely credit support smooth flow of credit to the productive and from the banking system under a single window vulnerable sectors of the economy. They also to the farmers for their cultivation and other needs aimed at addressing information asymmetry had been in operation since August 1998. Based through greater transparency and availability of on the recommendations of Working Group information. (Chairman: Shri T.M.Bhasin), and as accepted by 35Report on Trend and Progress of Banking in India 2016-17 the Government of India, the Reserve Bank has policy initiatives undertaken by the Government revised the guidelines for Kisan Credit Card dated and the Reserve Bank. Equipping the officials with May 11, 2012, and August 7, 2012 (the latest technological skills for efficacious discharge of master circular guidelines being dated July 03, their duties is also part of the programme. As on 2017). Tenant farmers, oral lessees and share September 30, 2017, 7,497 bank officials had croppers are also covered under the scheme. The undergone training under this initiative. scheme provides for sanction of the limit for 5 III.15 With effect from August 11, 2016, factoring years with simplified renewal every year. All the transactions on ‘with recourse’ basis became banks have been advised to implement the eligible for priority sector classification by banks scheme. The issue of smart-cum debit card, carrying out the business of factoring mandated under the revised guidelines, will enable departmentally to increase liquidity support for the farmers to access multiple delivery channels the MSME sector. Factoring transactions taking Credit Flow to the MSME Sector place through the Trade Receivable Discounting System (TReDS) platform are also eligible for III.13 In April 2016, the first Bi-Monthly classification under the priority sector. Monetary Policy Statement for 2016-17 announced that the Reserve Bank will lay out a framework III.16 In August 2015, banks were advised to for accreditation of credit counsellors who could incorporate in their lending policy to Micro and act as facilitators to improve the access of Small Enterprises (MSEs) with their boards’ entrepreneurs to the formal financial system. approval a clause for fixing a separate additional Accordingly, on July 11, 2017, the Small limit specifically for meeting the unforeseen / Industries Development Bank of India (SIDBI) seasonal increase in working capital requirements, launched the Certified Credit Counsellors (CCCs) at the time of sanctioning / renewing working capital limits. In view of possible cash flow scheme for micro, small and medium enterprises mismatches faced by MSE borrowers due to the (MSMEs). This scheme aims to mitigate information withdrawal of the legal tender status of SBNs of asymmetry and the perception of high credit risks `500 and `1,000 denominations, banks were associated with the MSME sector. advised to use the facility of providing above- III.14 The National Mission for Capacity Building additional limit (approved by their boards) of Bankers for financing the MSME Sector ‘working capital’ to their MSE borrowers. This (NAMCABS) is being strengthened with a view to was a one-time measure up to March 31, 2017 scaling up capacity building of commercial bank which was normalised from the fresh working officials engaged in MSME lending. An impact capital assessment cycle. assessment survey conducted during August- Priority Sector Lending Certificates September, 2016 to assess the impact of NAMCABS workshops revealed that branches manned by III.17 An important development during 2016-17 trained personnel generally outperformed other was the operationalisation of the Priority Sector branches, especially in lending to micro enterprises. Lending Certificates (PSLCs) scheme in April It was, therefore, decided to continue with an 2016. This scheme is a mechanism to incentivise enhanced and comprehensive capacity building banks to lend to different categories of the priority programme christened as NAMCABS Version 2. sector and thereby boost overall priority sector The programme has been made more comprehensive lending. PSLCs allow the market mechanism to by incorporating latest developments in terms of drive priority sector lending by leveraging the 36Policy Environment comparative strength of different banks. This interventions to enhance financial inclusion and scheme allows a bank, to sell the over-achievement increase financial literacy in the country from time of its target in a particular sector through PSLCs to time. This policy received further fillip during to another bank, which can buy it to meet its target 2010 with the adoption of financial inclusion in that sector, while selling its own over-achievement plans, which are self-set targets in blocks of three of the target in another sector to another bank years which are developed by the Boards of the and so on. The Reserve Bank has provided a banks to expand the outreach in terms of outlets platform to enable trading in PSLCs through its and access to a bouquet of products which, inter core banking solution (CBS) portal (e-Kuber). alia, includes KCCs and General Credit Cards High-level Task Force on Public Credit (GCCs). In August 2014, the Government of India Registry launched an ambitious financial inclusion mission; the Pradhan Mantri Jan Dhan Yojana III.18 A public credit registry brings about (PMJDY) to ensure access to basic financial transparency in credit markets and helps both services of banking / savings and deposit accounts, creditors and borrowers. As announced by the remittances, credit, insurance and pension in an Reserve Bank in August 2017 under the Statement affordable manner. Up to December 6, 2017, 307 on Developmental and Regulatory Policies, a High- million accounts have been opened with a balance level Task Force on Public Credit Registry (PCR) of `698 billion. for India (Chairman: Shri Yeshwant M. Deosthalee) has been constituted. It has representatives from III.20 Against this backdrop, several policy various stakeholders, including the Reserve Bank, measures were initiated during the year to ensure banks, non-banking financial companies (NBFCs), last mile access to financially excluded sections. industry bodies, and experts in information To strengthen the business correspondent (BC) technology. The Task Force will review the current model, the Reserve Bank developed a framework availability of information on credit, the adequacy for the BC registry. This registry shall capture of existing information utilities, and identify gaps information on both existing and potential that could be filled by a PCR. It will study best business correspondents and will help in the international practices to determine the scope of effective monitoring and oversight of BC the PCR and the type of information and credit operations. This should help to further strengthen markets that the PCR should cover. The Task the BC eco-system through appropriate policy Force will also propose a state-of-the-art initiatives. information system, allowing for existing systems III.21 BCs also play a crucial role in initiating to be strengthened and integrated, and suggest a first-time customers into the domain of mainstream modular, prioritised roadmap for developing a banking. Proper guidance and handholding is key transparent, comprehensive and near-real-time to their continuing and deepening relationship PCR for India. The Task Force will submit its report within six months from the date of its with banking. Accordingly, the Reserve Bank has constitution, i.e., by April 4, 2018. developed a framework for BC certification with basic and advanced level courses to enhance their IV. Financial Inclusion functional and behavioural competencies. III.19 The Reserve Bank of India in co-ordination III.22 The Indian Banks’ Association (IBA) is in with the Government of India and other the process of putting in place a BC Registry and stakeholders has come up with various policy is taking forward the process of BC certification. 37Report on Trend and Progress of Banking in India 2016-17 V. Prudential Regulatory Policy III.26 In November 2016, the Reserve Bank revised its guidelines on resolution of stressed III.23 The regulatory policies of the Reserve Bank assets to further strengthen the regulatory are aimed at orderly development and conduct of framework for dealing with stressed assets. Some banking operations, fostering overall financial of the significant measures include harmonisation stability and protecting depositors’ interests. of the stand-still clause applicable in the case of Given the bank-dominated financial system in the Strategic Debt Restructuring (SDR) Scheme India, the Reserve Bank is also striving to develop with other guidelines; a scheme for sustainable a more competitive, efficient and heterogeneous structuring of stressed assets (S4A); flexible banking structure that can meet varied customer restructuring of existing long-term project loans needs in an efficient manner. to infrastructure and core industries; guidelines for projects under implementation; and Revitalising Stressed Assets clarification on the deemed date of commencement III.24 Early recognition, and time-bound of commercial operations. resolution or liquidation of stressed assets is III.27 Banks were advised on April 18, 2017 to critical for de-clogging bank balance sheets and make suitable disclosures in the prescribed for efficient reallocation of capital2. The Reserve format, wherever either (a) the additional Bank and the Government of India have been provisioning requirements assessed by the working together to comprehensively address the Reserve Bank exceeded 15 per cent of the challenge through a multi-pronged approach. published net profits after tax for the reference Specific measures are aimed at strengthening the period or (b) the additional gross non-performing legal, regulatory, supervisory and institutional assets (NPAs) identified by the Reserve Bank framework with the ultimate objective of facilitating exceeded 15 per cent of the published incremental quick resolution of stressed assets in a time- gross NPAs for the reference period. It is expected bound manner. that this will ensure greater transparency and promote better discipline in compliance with the III.25 Several measures have been put in place Reserve Bank’s prudential norms on income for resolution of stressed assets through optimal recognition, asset classification and provisioning structuring of credit facilities, the ability to change (IRACP). ownership / management, and greater transparency in the sale of stressed assets. The system of The Financial Resolution and Deposit Prompt Corrective Action (PCA) under which Insurance Bill, 2017 specific regulatory actions are taken by the III.28 The Bill aims to establish a framework to Reserve Bank if banks breach certain trigger carry out the resolution of specified categories of points was revised recently. The endeavour is to financial service providers in distress, to provide ensure timely supervisory action by following a deposit insurance to consumers of banking rule-based approach. In order to ensure effective institutions and for designation of Systemically supervisory action on serious violations / Important Financial Institutions by the Central breaches, a separate Enforcement Department Government. The draft Bill on Financial Resolution has been established. and Deposit Insurance consolidates the resolution 2 Patel, Urjit R. (2017), “Resolution of Stressed Assets: Towards the Endgame”, Inaugural Session of the “National Conference on Insolvency and Bankruptcy: Changing Paradigm”, Mumbai, August 19. 38Policy Environment provisions presently scattered in different statutes III.32 In line with the revised BCBS framework and introduces new requirements as classification on interest rate risk in the banking book, the of financial service providers into various Reserve Bank issued draft guidelines on categories of risk to viability, submission of governance, measurement and management of resolution / restoration plans, etc. and new interest rate risks in banking books on February methods for resolution, in accordance with 2, 2017 for feedback / comments. prevalent international practices. It proposes creation of a new specialised authority – Resolution Prudential Regulatory Measures Corporation, tasked with the responsibility of III.33 With effect from October 20, 2016 it was carrying out speedy and efficient resolution of advised that exposure to housing finance financial service providers. The authority will take companies (HFCs) be risk-weighted as per the over the deposit insurance functions presently rating assigned by the rating agencies registered exercised by the Deposit Insurance and Credit with Securities and Exchange Board of India Guarantee Corporation (DICGC). (SEBI) and accredited by the Reserve Bank of Adoption of the Basel III Capital Framework India. for Banks III.34 As a counter-cyclical measure, the loan to III.29 There has been significant progress value (LTV) ratio, risk weights and standard asset towards implementation of Basel III risk-based provisioning rate for individual housing loans capital standards, the liquidity standards, the sanctioned on or after June 7, 2017 were also standards for global and domestic systemically rationalised. important banks (SIBs), the leverage ratio, the large exposure framework and the interest rate III.35 With effect from June 13, 2017, banks are risk in the banking book (IRRBB). Basel III Capital permitted to use the ratings of INFOMERICS Regulations will be fully phased in for Indian Valuation and Rating Private Limited for risk banks by March 31, 2019, i.e., close to the weighting their claims for capital adequacy internationally agreed date of January 1, 2019. purposes in addition to the existing six domestic III.30 In the context of the transition to a credit rating agencies (CARE, CRISIL, FITCH Liquidity Coverage Ratio (LCR) of 100 per cent by India, ICRA, Brickwork Ratings and SMERA). January 1, 2019 the Statutory Liquidity Ratio III.36 Guidelines for computing exposure for (SLR) was reduced by 50 basis points from 20.0 counterparty credit risk arising from derivative per cent to 19.5 per cent of banks’ net demand transactions and on capital requirements for bank and time liabilities (NDTL) from the fortnight exposures to central counterparties were issued commencing October 14, 2017. on November 10, 2016 with a view to III.31 To align exposure norms for Indian comprehensively capture the credit risk from all banks with the BCBS standards, the Reserve avenues. This will come into force from Bank issued guidelines on the Large Exposures April 1, 2018. (LE) Framework on December 1, 2016, in terms of which banks’ exposure to a single and group III.37 As part of effective risk management, counterparty should normally not be more than banks are required, inter alia, to have separate 20 and 25 per cent of Tier 1 capital, respectively. credit risk management from the credit sanction The LE Framework will be effective from April process. Given this, guidelines on role of the Chief 1, 2019. Risk Officer, Chief Financial Officer and Chief 39Report on Trend and Progress of Banking in India 2016-17 Technical Officer were issued on April 27, 2017 (including 1 per cent buffer over the erstwhile to bring uniformity and alignment with best minimum CRAR of 9 per cent). As the total practices. capital requirements have increased due to the Capital Conservation Buffer (CCB) Developmental Regulatory Measures prescriptions, the minimum CRAR III.38 With effect from April 18, 2017 banks have requirement has been aligned with the revised been allowed to invest in Real Estate Investment capital stipulations. Trusts (REITs) and Infrastructure Investment • Banks have been allowed to become Trusts (InvITs) within the overall ceiling of 20 per Professional Clearing Members (PCMs) of cent of their net worth permitted for direct commodity derivatives segment of SEBI investments in shares, convertible bonds/ registered exchanges subject to certain debentures, units of equity-oriented mutual funds conditions. Further, banks’ subsidiaries have and exposure to venture capital funds. Banks been allowed to offer broking services in the should put in place a board approved policy on commodity derivatives segment of the exposures to REITs/ InvITs, which lays down an exchange subject to adhering to certain internal limit on such investments within the conditions. overall exposure limits with respect to the real estate and infrastructure sectors. In addition, III.40 Banks were allowed to provide partial banks will not invest more than 10 per cent in the credit enhancement (PCE) to bonds issued by unit capital of an REIT/ InvIT. corporates / special purpose vehicles (SPVs) for funding all types of projects with a view to III.39 Following policy changes on “Financial encouraging corporates to avail of bond financing, Services provided by Banks” have been subject to the Reserve Bank’s guidelines. After a implemented with effect from September 25, review, on May 18, 2017, banks were advised 2017: that capital requirements in the books of PCE • In order to align prudential norms for provider may be re-calculated without reference investments in Category I and II Alternative to the constraints of capital floor and difference Investment Funds(AIFs), banks were allowed in notches if the reassessed standalone credit to invest up to 10 per cent of the unit capital rating at any time during the life of the bond of an AIF-II (on similar line to AIF-I) beyond showed an improvement over the corresponding which they will require prior approval from rating at the time of the bond issuance. To RBI. However, investments by banks in facilitate this, it was also advised that corporate Category III AIFs have been specifically bonds shall be rated by a minimum of two prohibited. Further, with a view to restrict external credit rating agencies at all times and indirect exposure of the bank, a ceiling on the rating reports, both initial and subsequent, shall investments by banks’ subsidiaries in AIF-III disclose both standalone credit rating and the up to the regulatory minima prescribed by enhanced credit rating. The aggregate exposure SEBI on Sponsor / Manager commitment has limit towards the PCE for a given bond issue from been prescribed. the banking system was increased to 50 per cent • The minimum CRAR required for allowing from 20 per cent of the bond issue size, with a general permission to banks’ investments in limit of up to 20 per cent of the bond issue size financial services companies was 10 per cent for an individual bank. 40Policy Environment III.41 Banks were permitted to raise funds Building a Diversified Banking System through issuance of rupee denominated bonds III.44 A discussion paper on wholesale and long- overseas for the purposes of Perpetual Debt term finance banks was released in April 2017. It Instruments (PDI) qualifying for inclusion as explores the scope of setting up more such Additional Tier 1 capital and debt capital differentiated banks alongside payments banks instruments qualifying for inclusion as Tier 2 (PBs) and small finance banks (SFBs). capital to provide a fillip to the market for the III.45 The on-tap licensing policy for universal rupee denominated bonds overseas and for banks and guidelines for small finance and providing an additional avenue for Indian banks payments banks are a further step in building a to raise capital / long-term funds. Banks were also heterogeneous banking system. As different banks permitted to issue rupee denominated bonds operate differently, they will be able to offer overseas for financing infrastructure and affordable services to a wider range of customers, enhancing housing. consumer welfare based on their reach, liquidity, Customer Protection – Limiting Liability of capitalisation and market power. As part of the efforts to promote financial inclusion through a Customers in Unauthorised Electronic greater focus on small credit and payment / Banking Transaction remittance facilities, the Reserve Bank issued III.42 With the widespread use of electronic licenses to eight small finance banks and six banking and rise in complaints relating to payments banks during 2016-17 taking the unauthorised / fraudulent transactions, a need number of licensees to 10 SFBs and seven PBs. was felt to have a comprehensive policy to limit Nine SFBs and four PBs have commenced the liability of customers, particularly those who operations. PBs were also permitted to act as BCs are not at fault. In this regard, a set of guidelines for other banks. Separate operating guidelines have been issued to the banks in July 2017 for were issued in October 2016 for PBs and SFBs limiting the customer liability in unauthorised/ considering the differentiated nature of their fraudulent electronic transactions. businesses and focus on financial inclusion. Implementation of Indian Accounting Anti-Money Laundering and Combating Financing of Terrorism and Know Your Standards (Ind AS) Customer III.43 Directions were issued to SCBs (excluding III.46 Financial Action Task Force3 (FATF) has RRBs) to comply with Indian Accounting Standards made a series of recommendations for combating (Ind AS) for financial statements beginning April money laundering and financing of terrorism. 01, 2018 with comparatives for the periods ending FATF conducts Mutual Evaluation of its Members March 31, 2018 or thereafter. All-India Financial and other countries from time to time. India is a Institutions (AIFIs) (Exim Bank, NABARD, NHB member of FATF. India’s Mutual Evaluation was and SIDBI) were also advised to follow the Ind AS last conducted in the year 2010. The next Mutual for financial statements beginning April 01, 2018 Evaluation is expected to be conducted in the year (with previous year comparatives). 2020-214. 3 FATF is an inter-government body that sets the standards for measures to counter terror financing, money laundering and other threats to international financial system. 4 http://www.fatf-gafi.org/media/fatf/documents/assessments/Global-assessment-calendar.pdf 41Report on Trend and Progress of Banking in India 2016-17 III.47 An important part of preparation for FATF incorporating an implementation path and mutual evaluation is conduct of National Risk monitoring plan under the supervision and Assessment (NRA) where risk of various sectors monitoring of their boards. of the economy such as Banking, Insurance, Specialisation on Banks’ Boards Capital Markets, Designated Non-Financial III.50 In order to further align expertise in banks’ Business and Profession (DNFBP) sectors are boards with the changing contours of the banks’ assessed. In this regard, the Government has set business, the fields of specialisation of directors up a Working Group (WG) of its leading agencies on the boards of commercial banks (excluding for a NRA of various sectors, based on a RRBs) were broadened to include: (i) information methodology formed by the World Bank. The WG technology; (ii) payment and settlement systems; is assisted by various teams such as teams for (iii) human resources; (iv) risk management; and banking sector, insurance sector, capital market (v) business management to help bring in persons sector, other financial institutions, DNFBPs, with professional knowledge and experience in financial inclusion, etc. The exercise begins with these fields to the boards. the collection of data on sectors that are prone to III.51 Considering the rapid innovation in money laundering. The country then has to banking and technology and also the crucial role prepare an action plan based on the level of risks of key managerial personnel such as the Chief identified. Risk Officer (CRO), Chief Financial Officer (CFO) III.48 The sectoral ‘Working Group for Threat and the Chief Technology Officer (CTO) in the and Vulnerability Assessment of Banking Sector’ bank’s risk governance structure, minimum was constituted in August 2015. The Group is qualifications were stipulated so that adequately chaired by the Reserve Bank and has members qualified persons are chosen by the banks for from various Government agencies as well as these critical functions. banks. Data for the exercise is being obtained from Branch Authorisation Policy Government agencies, Regulated Entities and III.52 The branch authorisation policy has been various Departments of the Reserve Bank in order extensively liberalised over the years consistent to have a comprehensive coverage of the entire with public interest and the financial inclusion banking sector. Based on the exercise, the NRA objective. During the year, in a major step towards report of the banking sector shall be finalised. financial inclusion, the term “Branch” has been replaced by “Banking Outlet”, which includes both Capacity Building in Banks and AIFIs physical (brick and mortar) branches and III.49 The Committee on Capacity Building Business Correspondent (BC) outlets. These (Chairman: Shri G. Gopalakrishna) has made ‘Banking Outlets’ can be manned either by the extensive recommendations pertaining to the bank’s staff or its BCs. Thus, the ‘fixed point BC overall human resource management (HRM) outlets’ have been brought on par with the physical functions. The Committee has also made a (brick and mortar) branches under the revised number of recommendations for certification of framework. This revised definition will enable staff. Banks were advised to prepare a banks to expand their network in remote rural comprehensive policy on the implementation of areas in a cost-effective manner. Further, specific the Committee’s recommendations for incentive has also been provided to banks for certification of staff by end-December 2016, opening ‘Banking Outlets’ in Tier 3 to Tier 6 42Policy Environment centres of north-eastern states, Sikkim and in disclosures, norms for appointing of statutory left-wing extremism (LWE) affected districts by auditors, review of the prompt corrective action treating them as equivalent to opening banking (PCA) and enforcement frameworks. outlets in unbanked rural centres (URC)5. This Developments in Risk-based Supervision helps the banks in meeting the stipulation of III.55 Introduced in 2012-13, the risk-based opening ‘at least 25 per cent of the total number supervision under the Supervisory Programme of ‘banking outlets’ opened during a financial year for Assessment of Risk and Capital (SPARC) for in URCs. banks operating in India has been successfully implemented over four supervisory cycles. The VI. Supervisory Policy framework is inspired by international supervisory Board for Financial Supervision (BFS) practices but has been conceptualised internally III.53 The Board for Financial Supervision (BFS) and developed by the Reserve Bank. It is a risk- centric forward-looking approach, which provides constituted in November 1994 continues to a comprehensive, consistent and objective basis exercise the role of an integrated supervisor over for supervisory assessment of risk and capital the financial system covering banks (both using the integrated risk and impact scoring commercial and co-operative), local area banks (IRISc), a proprietary risk scoring and aggregation (LABs), AIFIs, NBFCs and primary dealers (PDs). model. By 2016-17, all SCBs operating in India During July 2016 to June 2017, 11 meetings of (excluding RRBs and LABs) had been brought the BFS were held to inter alia review the results under SPARC framework. of supervisory assessments of 96 banks and four AIFIs. Besides prescribing the course of action to III.56 Over the years, the Reserve Bank has been be pursued for institution-specific supervisory working for enhancing the efficacy and robustness concerns, BFS also provided guidance on several of supervisory processes and improving regulatory and supervisory policy issues. supervisory communication. It has also undertaken a number of capacity building initiatives to III.54 Keeping in view the directions of the BFS, sensitise banks on the importance of the risk- various initiatives were undertaken to strengthen based approach and the SPARC framework. A the existing risk-based supervisory framework for variant model for small foreign banks having one/ banks. Thematic studies were conducted on areas two branch operations in India was developed and like levy of commissions and charges by banks implemented successfully over two years driven for various facilities availed by customers and by the proportionality principle. The development trends in superannuation at senior level in PSBs. of a suitable framework for supervising newly Best practices relating to IT infrastructure, CRILC licensed SFBs and PBs is underway. reporting and core banking solutions were shared Revised Prompt Corrective Action (PCA) with commercial banks. Some of the major issues Framework for Banks deliberated upon by the BFS include the turnaround of banks with weak financial positions, III.57 The Reserve Bank introduced the PCA compliance culture, the need for enhanced framework for banks in December 2002. In 5 An ‘unbanked rural centre’ (URC) is a rural (Tier 5 and 6) centre that does not have a CBS-enabled ‘banking outlet’ of a scheduled commercial bank, a small finance bank, a payments bank or a regional rural bank nor a branch of local area bank or licensed co-operative bank for carrying out customer-based banking transactions. 43Report on Trend and Progress of Banking in India 2016-17 December 2014, the Sub-Committee of the Supervisory Co-operation (EoLs) / Statement of Financial Stability and Development Council Co-operation (SoC)) with overseas supervisors (FSDC-SC) directed that an early intervention to strengthen supervisory cooperation. So far, mechanism in the form of a PCA framework be the Reserve Bank has executed MoUs / EoLs / put in place for all regulated entities. Accordingly, SoCs with 43 overseas supervisors. In addition, an Internal Working Group was constituted by the proposals for establishing supervisory co- Reserve Bank to undertake a comprehensive operation arrangements with respect to 10 other review of the existing PCA framework for banks, overseas supervisors are in various stages of keeping in view the recommendations of the consideration. A framework for periodical Working Group on Resolution Regimes (WGRR) sharing of supervisory information with respect for Financial Institutions in India (January 2014), to foreign banks operating in India with home the Financial Sector Legislative Reforms supervisory authorities was also put in place Commission (FSLRC) (March 2013) as well as during 2016-17. international best practices. Capital, asset quality III.59 The Reserve Bank has established and profitability remain as key areas for monitoring supervisory colleges for State Bank of India, ICICI under the revised framework. Further, leverage Bank Ltd., Bank of India, Bank of Baroda, Axis would be monitored in addition. The triggers for Bank Ltd., and Punjab National Bank, given their various indicators include Common Equity Tier-1 significant international presence. The main (CET1) ratio along with CRAR, the net NPA ratio, objectives of supervisory colleges are enhancing and return on assets (RoA). Certain risk thresholds information exchange and cooperation among have been defined – the breach of which will lead home and host supervisors and improving an to the invocation of PCA and result in mandatory understanding of the risk profile of the banking and discretionary actions as applicable. The PCA group thereby facilitating more effective framework will apply without exception to all supervision of internationally active banks. The banks operating in India, including small banks meetings of the supervisory colleges are held once and foreign banks operating through branches or in two years. subsidiaries. The PCA framework does not preclude the Reserve Bank of India from taking Appointment of Statutory Central Auditors any other action it deems fit in addition to the (SCAs) – Modification of Rest Period corrective actions prescribed in the framework. III.60 The Rest and Rotation Policy for appointing The provisions of the revised PCA framework were SCAs for banks has been mandated to ensure that implemented with effect from April 1, 2017, based the audit functions are examined by a new team on the financials of the banks for the year-ended with a fresh perspective. The policy also aims to March 31, 2017. deter auditors and auditees from compromising Developments in Cross-border Supervision adherence to audit principles. All private and III.58 The Reserve Bank has made significant foreign banks were advised on July 27, 2017 that progress on supervisory information sharing and an audit firm after completing four-year tenure in cooperation with banking supervisory authorities a particular private / foreign bank will not be of overseas jurisdictions, entering into bilateral eligible for appointment as SCA of the same bank agreements (MoUs / Exchange of Letters on for a period of six years. 44Policy Environment Framework for Dealing with Loan Frauds III.64 Currently, the IRF has identified a set of 11 FCs in the Indian financial sector based on III.61 The process of migration of the batch their significant presence in two or more segments processed fraud database to a web-based reporting architecture through XBRL is largely complete of the financial sector. They include five bank-led with banks and select financial institutions (FIs) FCs, four insurance company-led FCs and two starting the live reporting of Fraud Monitoring securities company-led FCs. Returns (FMR) from April 1, 2017. Banks will Supervisory Enforcement Framework submit fraud reports within the specified period in straight through processing mode, which will III.65 In view of the need for a unified and well- facilitate faster dissemination of fraud data. Banks articulated supervisory enforcement policy and will also update developments in fraud cases on process, the Supervisory Enforcement Framework ‘as and when required’ basis instead of doing it for action against non-compliant banks was on a quarterly basis. approved by the Board for Financial Supervision. Inter Regulatory Forum (IRF) of Domestic The framework should help make enforcement Regulators actions in the Reserve Bank transparent, predictable, standardised, consistent and timely III.62 An Inter Regulatory Forum (IRF) of domestic regulators was set up with the approval and also improve overall compliance with the of the Sub Committee of Financial Stability and regulatory framework in the banking system. Development Council (FSDC-SC) for monitoring III.66 As announced in the February 2017 Sixth of financial conglomerates (FCs). IRF has Bi-monthly Monetary Policy Statement 2016-17, representation from other financial sector it was decided to establish a separate Enforcement regulators / supervisors. A MoU was signed Department in the Reserve Bank for developing a between regulatory authorities to facilitate the sound framework and processes for enforcement process of cooperation and exchange of information among peer regulators for strengthening the action. The Enforcement Department (EFD) supervision of FCs and assessing risks to systemic commenced functioning on April 03, 2017. stability. VII. Non-Banking Financial Companies III.63 For each FC group that has a significant (NBFCs) presence in at least two financial market segments, a designated entity (DE) is identified by the IRF III.67 NBFCs play an important role in the Indian as the nodal entity to act on behalf of FC for financial system by complementing and competing facilitating communication and compliance with with banks and by bringing in efficiency and the principal regulator (PR), under whose diversity into financial intermediation. The jurisdiction the designated entity falls. The PR is Reserve Bank’s regulatory perimeter is applicable solely responsible for consolidated supervision to companies conducting non-banking financial under the FC monitoring framework. The IRF activity, such as lending, investment or deposit coordinated oversight comprises of: i) periodic acceptance as their principal business. The discussion meeting of all regulators with the designated entity of the FC and key group entities; regulatory and supervisory architecture is, and ii) submission of quarterly off-site returns however, focused more on systemically important (FINCON returns) to the principal regulator of non-deposit taking NBFCs (with asset size `5 the FC. billion and above) and deposit accepting NBFCs 45Report on Trend and Progress of Banking in India 2016-17 with light touch regulation for other non-deposit housing finance companies (HFCs), mutual funds, taking NBFCs. Certain categories of entities insurance companies, stock broking companies, carrying out NBFI activities are exempt from the merchant banking companies and venture capital Reserve Bank’s regulation as they are being funds (VCFs), which are often referred to as the regulated by other regulators. They include ‘shadow banking system’ (Box III.1). Box III.1: Narrow Measure of Shadow Banking The term ‘shadow bank’ was coined by Paul McCulley in Table 1: Classification of Shadow Banks based on 2007 in the context of the US non-bank financial institutions Economic Function engaged in maturity transformation. A formal definition of shadow banking was given by the Financial Stability Economic Definition Entity Types Equivalent Board (FSB) as credit intermediation involving entities and Function Indian Entities activities outside the regular banking system. EF1 Management Fixed income of collective funds, mixed Since 2011, the FSB has been conducting an annual investment vehicles funds, credit hedge monitoring exercise to track developments in the shadow with features funds, real estate that make them funds banking system under a two-step approach – first, to cast the susceptible to runs net wide by considering all non-bank credit intermediation to ensure that data gathering and surveillance cover all areas EF2 Loan provisions Finance companies, NBFCs, HFCs that are dependent leasing companies, where risks to the financial system might potentially arise, on short-term factoring and thereafter, to narrow the focus for policy purposes to funding companies, the subset of non-bank credit intermediation where there consumer credit companies are developments that increase the potential for systemic risk and there are indications of regulatory arbitrage. The EF3 Intermediation of Broker-dealers narrowing down methodology is based on the FSB’s High- market activities that is dependent Level Policy Framework for Strengthening Oversight and on short-term Regulation of Shadow Banking Entities published in 2013. funding or on secured funding of As per the narrowing down methodology, non-bank financial client assets entities are classified with reference to five economic EF4 Facilitation of credit Credit insurance Mortgage functions: (1) management of collective investment vehicles creation companies, guarantee with features that make them susceptible to runs; (2) loan financial companies guarantors, provisions that are dependent on short-term funding; (3) monolines intermediation of market activities that is dependent on short-term funding or on secured funding of client assets; EF5 Securitisation- Securitisation Securitisation/ based credit vehicles reconstruction (4) facilitation of credit creation (for example, through intermediation and companies credit insurance); and (5) securitisation-based credit funding of financial entities intermediation and funding of financial entities. The narrow measure of shadow banking does not include banks, insurance companies, pension funds, public financial representing US$ 22.2 trillion worth of assets at end-2015 institutions and the central bank (Table1). or 65 per cent of the narrow measure. EF3 was the second largest economic function making up 11 per cent of the As per the Shadow Banking Monitoring Report 2016 of narrow measure, followed by EF5 (9 per cent), EF2 (8 per the FSB, the total financial assets of the financial entities cent) and EF4 (0.4 per cent). classified as shadow banking under the economic approach grew moderately by 3 per cent, i.e., US$ 34.2 trillion in In India, EF2 constituted 99.7 per cent of the five economic 27 jurisdictions as at end-2015. The US has the largest functions. shadow banking sector representing 40 per cent of the References: total financial assets. Jurisdictions in the US, the UK and the euro area represented 65 per cent of the total global FSB (2013), Policy Framework for Strengthening Oversight shadow banking at end-2015. and Regulation of Shadow Banking Entities, August. Based on the economic function approach, EF1 was by FSB (2017), Global Shadow Banking Monitoring Report far, the largest among the five economic functions globally, 2016, May. 46Policy Environment New Categories of NBFCs from the domestic market to the extent of up to 10 per cent of their total outstanding III.68 The NBFC segment has evolved considerably borrowings on April 21, 2016. over a period of time in terms of operations, heterogeneity, asset quality, profitability and  With effect from July 28, 2016, guidelines regulatory architecture. The Reserve Bank has relating to relief measures to be provided in been working on consolidating the various areas affected by natural calamities were categories of NBFCs. At present, there are 12 extended to NBFCs. categories of NBFCs6. The latest addition is the III.71 To address operational issues faced by NBFC – Peer to Peer Lending Platform (NBFC-P2P). NBFC-MFIs and to align with other stipulations III.69 Guidelines on NBFC-P2P have been issued on pricing of credit, on February 2, 2017, NBFC- by the Reserve Bank in October 2017. The Reserve MFIs were advised to use the average borrowing Bank issued a discussion paper on regulation of cost for the preceding quarter plus a margin the peer-to-peer (P2P) lending platform as a NBFC. instead of the average borrowing cost during the The Government notified P2P as a NBFC activity financial year plus a margin for computation of on September 18, 2017 following which regulations interest rate to be charged on loans. were issued on October 4, 2017. The new III.72 Effective July 6, 2017, it was decided to regulations are expected to bring a major shift in extend the marketing and distribution network of crowd funding in India. the National Pension System (NPS) through NBFCs Revised Regulatory Framework for NBFCs with asset size of `5 billion and above subject to III.70 A revised regulatory framework for NBFCs certain conditions to maximise coverage under was put in place in November 2014, which NPS. NBFCs will ensure that the NPS subscriptions subsequently led to the issuance of regulatory collected by them from the public are deposited directions to bridge the gap between banking and on the day of the collection (T+0 basis; with T non-banking regulations. The year saw being the date of receipt of clear funds, either by consolidation of the revised framework with focus cash or any other mode). on addressing risks, reducing regulatory arbitrage III.73 NBFCs are increasingly outsourcing some and simplifying regulations to facilitate smooth of their operations on a continuing basis. In the compliance culture among NBFCs. A few such process, NBFCs are exposed to various risks such measures are enumerated as under: as strategic risk, reputation risk, compliance risk,  Infrastructure Debt Fund-NBFCs (NBFC- operational risk, legal risk, exit strategy risk, IDFs) were earlier allowed to raise resources counterparty risk, country risk, contractual risk, through issuance of bonds of minimum five- access risk, concentration risk and systemic risk. year maturity. To improve efficacy of the Asset Taking into consideration the need to put in place Liability Management (ALM), NBFC-IDFs necessary safeguards for addressing the risks were allowed to raise funds through shorter associated with outsourcing activities, guidelines tenor bonds and commercial papers (CPs) on “Managing Risks and Code of Conduct in 6 NBFCs can be divided into 12 categories, viz., 1) Asset Finance Company (AFC); 2) Loan Company (LC); 3) Investment Company (IC); 4) Core Investment Company (CIC); 5) Factoring – NBFC; 6) Infrastructure Debt Fund Non-Banking Financial Company (IDF – NBFC); 7) Infrastructure Finance Company (IFC); 8) Non-Banking Financial Company-Micro Finance Institutions (NBFC-MFIs); 9) Non-Operative Financial Holding Company (NOFHC); 10) Mortgage Guarantee Companies (MGC); 11) NBFC-Account Aggregator (AA); and 12) NBFC-Peer to Peer Lending platform (NBFC-P2P). 47Report on Trend and Progress of Banking in India 2016-17 Outsourcing of Financial Services by NBFCs” have iii. The scope of funding by way of investment in been issued on November 9, 2017. The underlying security receipts (SRs) has been expanded by principles behind these directions are that the including non-institutional investors, which regulated entity shall ensure that outsourcing may be specified by the Reserve Bank in arrangements neither diminish its ability to fulfil consultation with SEBI. its obligations to customers and Reserve Bank nor iv. The Reserve Bank’s statutory powers to impede effective supervision by the Reserve Bank. formulate directions on: (i) the fee and other NBFCs have to take steps to ensure that the service charges, which may be charged or incurred provider employs the same high standard of care for management of financial assets acquired in performing the services as is expected to be by any ARC; and (ii) transfer of SRs issued employed by the NBFCs, if the activities were by qualified buyers have been strengthened. conducted within the NBFCs and not outsourced. v. The Reserve Bank has been empowered to Accordingly, NBFCs shall not engage in outsourcing carry out audit and inspection of the ARCs. that would result in their internal control, It has also been empowered to remove the business conduct or reputation being compromised chairman or any director or appoint additional or weakened. directors on the board of directors of an ARC Asset Reconstruction Companies (ARCs) or appoint any of its officers as an observer to observe the working of the board of III.74 At present there are 24 ARCs in the directors of such an ARC. country, which are regulated and supervised by vi. The amount of penalty on the defaulting ARCs the Reserve Bank under the provisions of the for failure to comply with any direction issued Securitisation and Reconstruction of Financial by the Reserve Bank has been substantially Assets and Enforcement of Security Interest Act, enhanced. 2002 (SARFAESI Act, 2002). After an amendment vii. The Reserve Bank has been designated as to the SARFAESI Act 2002 carried out in August both the Adjudicating Authority and the 2016 through the Enforcement of Security Appellate Authority for imposing penalties on Interest and Recovery of Debts Laws and ARCs. Miscellaneous Provisions (Amendment) Act, viii. No secured creditor, including ARCs, are 2016, securitisation companies and entitled to exercise the rights of enforcement reconstruction companies will be known as of securities under Chapter III of the SARFAESI ARCs. Some salient features brought out through Act, 2002 unless the security interest created the amendment are: in its favour by the borrower has been i. As an ARC, a sponsor is required to be a fit registered with the Central Registry. and proper person in accordance with the III.75 Keeping in view the greater role envisaged criteria as may be specified in the guidelines for ARCs in resolving stressed assets, the issued by the Reserve Bank. minimum net owned fund requirement for ARCs ii. An ARC is required to obtain prior approval was raised by the Reserve Bank from `0.02 billion of the Reserve Bank for appointing any to `1 billion with effect from April 28, 2017. 15 director on its board of directors or as ARCs were inspected in the year 2015-16 and 10 managing director or chief executive officer. in 2016-17. 48Policy Environment Harmonisation in Regulatory and Supervisory Policy keeping the spirit of the Charter intact or Policies dovetail the existing customer service policies suitably to integrate the Charter and its tenets with III.76 Non-Banking Financial Company – Micro the approval of the board. During 2016-17, all Finance Institution (NBFC-MFI) was introduced banks confirmed that their customer service as a new category of NBFC in December 2011. policies were accordingly fine-tuned to incorporate During 2014-15 and 2015-16, a number of new the principles of the Charter of Customer Rights. NBFCs-MFI were registered and the sector showed In consultation with the Indian Banks’ Association healthy growth in total assets. It was, therefore, (IBA), the Reserve Bank also reviewed and decided to put in place a system of inspection for standardised 10 most commonly used forms by these companies. Accordingly, 46 MFIs were bank customers. The IBA released standard inspected during 2015-16 and 36 in 2016-17. specimens of these forms during the year to banks III.77 A formal PCA framework was introduced for implementation. for NBFCs on March 30, 2017. The framework III.80 After a review of the criteria for determining envisages corrective action for NBFCs that will be customer liability in unauthorised electronic triggered once an NBFC exhibits weaknesses in banking transactions, final guidelines on customer its financials in terms of capital strength, protection – limiting the liability of customers were profitability or asset quality. NBFCs brought under issued on July 6, 2017. Taking into consideration PCA will be required to formulate and implement the need to prevent misuse of the cheque drawing a corrective action plan. facility and avoiding penalising customers for III.78 A comprehensive information technology unintended dishonour of cheques, all SCBs framework for NBFCs was issued on June 8, (including RRBs) were advised to have in place an 2017, which contains guidelines for systemically appropriate and transparent policy approved by important NBFCs (asset size greater than `5 the board or its committee with respect to billion) on IT governance, information and cyber dishonour of cheques. Banks were advised to security, IT risk assessment, change management, provide adequate relevant details of transactions IS audit, business continuity planning (BCP) and in the passbooks and / or statements of accounts IT services outsourcing. The guidelines are to be and also incorporate information about deposit adopted by systemically important NBFCs by June insurance cover along with the limit of coverage 30, 2018. Along with these, a different and simpler upfront in passbooks. set of IT guidelines were also issued for smaller NBFCs (asset size less than `5 billion) covering Revision of the Banking Ombudsman Scheme BCP, adequacy to file returns, management III.81 A comprehensive review of the Banking information systems and user policies. Ombudsman (BO) Scheme was undertaken in 2015-16 and an amended scheme came into effect VIII. Customer Service / Customer from July 1, 2017 incorporating changes relating Protection in Banks to the pecuniary jurisdiction of the BO, III.79 A significant initiative in the area of compensation and introduction of additional consumer education and protection was the grounds of complaint on mis-selling and electronic operationalisation of the Charter of Customer and mobile banking. The Reserve Bank also Rights. The Reserve Bank had advised banks to opened and operationalised five new offices of the formulate either an exclusive Customer Rights BO in Dehradun, Jammu, Ranchi, Raipur and an 49Report on Trend and Progress of Banking in India 2016-17 additional office in New Delhi. The total number wider adoption of electronic payments gained of BO offices has now reached 20. momentum during 2016-17. With the rapid advancement of technology and the advent of new III.82 The Reserve Bank is in the process of developments and innovations in the payment setting up an Ombudsman Scheme for NBFCs, landscape, the Reserve Bank enhanced its focus which will initially cover all deposit-taking NBFCs and also those with customer interface and asset on the safety and resilience of the payment systems size of `1 billion and above. ARCs, infrastructure to ensure the smooth functioning of critical and finance companies, infrastructure debt funds, systemically-important payment and settlement core investment companies and NBFC-Factors systems. will not be covered under the scheme for the time Cyber Risk and Cyber Security being. Based on experience, the coverage of the Ombudsman Scheme may be reviewed over time. III.86 The Reserve Bank performed a Complaint Management System comprehensive IT examination of major banks to assess their cyber risk resilience and response. III.83 In addition to complaints being received The Reserve Bank is also setting up a fully-owned in the offices of BOs, the Reserve Bank also subsidiary – the Reserve Bank Information receives complaints against regulated entities Technology Private Limited (ReBIT) – that will from their customers through the consumer only focus on the cyber security needs of the education and protection cells (CEPCs) set up in Reserve Bank and its regulated entities. ReBIT every office. The Reserve Bank has initiated the setting up of a comprehensive complaint will: (i) carry out research in the area of cyber management system (CMS) with a view to security, (ii) help the Reserve Bank monitor its harnessing IT for managing the increasing volume networks, including RTGS and NEFT, (iii) help of complaints that it receives. This web-based the Reserve Bank monitor computer systems of application will integrate the grievance redressal banks and their cyber security mechanisms mechanism in the Reserve Bank on a single IT during its regular inspections, and (iv) undertake platform to bring about better coordination and specialised projects for the Reserve Bank on effectiveness and this will also help the Reserve cybersecurity. Guidelines on cyber security Bank to manage the complaints more efficiently frameworks in banks were issued by the Reserve and also provide a robust management Bank on June 2, 2016, which inter alia, require information system (MIS). banks to have a board approved cyber security III.84 On receiving reports that banks were policy, a cyber-crisis management plan, gap discouraging or turning away senior citizens and assessment vis-à-vis the baseline requirements differently-abled persons from availing banking indicated in the guidelines, robust vendor risk facilities in branches, banks were instructed to management and reporting of unusual cyber put in place explicit mechanisms for meeting the security incidents within 2-6 hours. An inter- needs of such persons so that they do not feel disciplinary Standing Committee on Cyber marginalised. Instructions in this regard were Security is being constituted to review the threats issued in November 2017. inherent in existing / emerging technologies, study adoption of various security standards / protocols IX. Payment and Settlement Systems and interface with stakeholders and suggest III.85 The Reserve Bank’s continued efforts appropriate policy interventions to strengthen towards migrating to a ‘less-cash society’ with cyber security and resilience. 50Policy Environment Payments System mobile banking facility (which can be used on any handset and does not require internet connection III.87 Trade Receivables Discounting System by the customers), which is integrated with the (TReDS) is an institutional mechanism for UPI. facilitating the financing of trade receivables of MSMEs payable by corporate buyers through III.90 In line with one of the major objectives of multiple financiers. All the three entities: Vision-2018 for the payment and settlement Receivables Exchange of India Limited (formed systems and with a view to encourage innovative by NSE Strategic Investment Corporation Limited payment solutions in the country, instructions and Small Industries Development Bank of were issued to authorised card networks in the India), Mynd Solutions Pvt Ltd and A. TREDS country in September 2016 for enabling Limited (joint venture of Axis Bank and Mjunction interoperability in Quick Response (QR) based card payments. Subsequently, the QR code based Services Ltd), were issued final Certificate of acceptance infrastructure was expanded to Authorisation and have commenced operations. facilitate payments based on UPI virtual address, To support the settlement obligations emanating Aadhaar number and Account Number + IFSC. from these systems, the many-to-many settlement This was launched as Bharat QR in February feature has also been enabled in the National 2017. Automated Clearing House (NACH) operated by the National Payments Corporation of India III.91 In-principle approval has been accorded (NPCI). to NPCI to launch a pilot of BHIM-Aadhaar Pay to provide a channel for customers to make digital III.88 As on November 2, 2017, 55 non-bank payments using their Aadhaar-seeded bank entities and 56 banks are permitted to issue and accounts at merchant locations. BHIM-Aadhaar operate the payments system for pre-paid payment Pay is a smart phone-based application. The instruments (PPIs). In light of the developments transactions are processed as part of the existing in the field and with a view to foster innovation Aadhaar Enabled Payment System (AEPS) with a and competition, ensure safety and security, separate transaction type assigned to them. customer protection, etc., a comprehensive review of all the instructions relating to the issuance and III.92 Additional settlements in the National operation of PPIs was undertaken and Master Electronic Funds Transfer (NEFT) system at half- Direction (MD) on the subject was issued on hour intervals were introduced on July 10, 2017 October 11, 2017. The MD gives a path for to enhance the efficiency of the system and add to implementation of interoperability of PPIs customer convenience. The half-hourly settlements speed up the funds transfer process and provide including non-bank PPIs. faster credit to destination accounts. III.89 The Unified Payments Interface (UPI), for mobile banking transactions provides twin X. Banking Sector Legislations benefits of convenience of operations for customers The Banking Regulation (Amendment) Act, (providing just a registered virtual address instead 2017 of details of bank accounts for making / receiving payments) and enabling merchant ‘pull’ payments. III.93 The Banking Regulation (Amendment) Act, It is application-based and usable on smartphones 2017 has amended the Banking Regulation Act, with internet access. During the year, NPCI was 1949, which has inter alia conferred power upon given approval to go live for UPI. NPCI was also the Central Government for authorising the accorded approval to introduce USSD 2.0 (*99#) Reserve Bank to issue directions to any banking 51Report on Trend and Progress of Banking in India 2016-17 company or banking companies to initiate in India by assigning them unique identity insolvency resolution process in respect of a numbers called Aadhaar numbers. default, under the provisions of the Insolvency and XI. Overall Assessment Bankruptcy Code, 2016. The said amendment III.97 During the year there was continued specifically empowered the Reserve Bank to issue emphasis on improving the institutional framework directions to banking companies for resolution of for a sound banking system in the country. A stressed assets and also allow the Reserve Bank multi-pronged approach was used to collectively to specify one or more authorities or committees address the problem of stressed assets in the to advise banking companies on resolution of system. The risk-based supervisory process of stressed assets. the Reserve Bank flags risks arising out of weak Amendments to the Payment and Settlement credit discipline and it suggests remedial actions. Systems Act, 2007 The new Enforcement Department in the Reserve Bank has been mandated to develop a rule-based, III.94 The Finance Act, 2017 amended certain consistent framework to deal with breaches of law, provisions of the Payment and Settlement rules and directions. Effective deterrence enforced Systems Act, 2007. The amendment provides through such actions is expected to contribute to that the Payments Regulatory Board will exercise the strengthening of the overall credit culture. The functions relating to the regulation and supervision PCA system under which specific regulatory of payments and settlement systems under the actions are taken by the Reserve Bank if banks Act instead of the existing Board for Regulation breach certain trigger points was revised to ensure and Supervision of Payments and Settlement. timely supervisory action. The new Board shall have the Governor of the III.98 Important policy measures were initiated Reserve Bank as Chairperson. during the year to make the payment and The Specified Bank Notes (Cessation of settlement systems more robust and customer- Liabilities) Act, 2017 friendly and for moving payment transactions from cash / paper modes to electronic modes. III.95 The act, inter alia, provides for specified Implementation of Ind AS and the Basel III bank notes (SBNs)7 to cease to be liabilities of the framework will be areas of focus during 2017-18. Reserve Bank or the Central Government, The Reserve Bank also envisages steps for exchange of SBNs and prohibition on holding, improving financial literacy levels including transferring or receiving SBNs, penalty etc. implementing Tier II of the capacity building programmes for financial literacy counsellors Aadhaar (Targeted Delivery of Financial and bank branch heads in rural areas. Moving and Other Subsidies, Benefits and Services) forward, the focus of the Reserve Bank will be Act, 2016 on financial stability and financial inclusion III.96 The Aadhaar (Targeted Delivery of combined with a vigil of systemic risks and risks Financial and Other Subsidies, Benefits and arising out of global financial interconnectedness Services) Act, 2016 provides for targeted delivery so as to ensure a healthy, resilient and inclusive of subsidies and services to individuals residing banking sector. 7 The term “specified bank note” means a bank note of the denominational value of `500 or `1,000 of the series existing on or before the 8th day of November, 2016. 52Chapter IV Insolvency and Bankruptcy Code and Bank Recapitalisation The enactment of the Insolvency and Bankruptcy Code, 2016 and the announcement of the recapitalisation plan for the public sector banks are likely to have far-reaching implications for the banking sector. Both will likely contribute to a stronger and more resilient banking sector in India. I. Introduction the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest IV.1 The fulcrum of a robust and resilient (SARFAESI) Act, 2002 has not been utilised well banking sector is a comprehensive bankruptcy by banks. Similarly, action through the Sick regime. It enables a sound debtor-creditor Industrial Companies (Special Provisions) Act, relationship by protecting the rights of both, by 1985 and the winding up provisions of the promoting predictability and by ensuring efficient Companies Act, 1956 have neither aided prompt resolution of indebtedness. A watershed recovery by lenders nor swift restructuring of development in India in this context is the indebted firms. enactment of the Insolvency and Bankruptcy Code (IBC) in May 2016. IV.5 In this setting, a landmark development is the IBC, 2016 enacted and notified in the Gazette IV.2 An allied development and logical of India in May 2016. It becomes the single law concomitant is bank recapitalisation. In view of that deals with insolvency and bankruptcy by the impending move towards the full consolidating and amending various laws relating implementation of Basel III requirements and the to reorganisation and insolvency resolution. The need to meet the credit demands of a growing IBC covers individuals, companies, limited economy, buffering up the capital position of liability partnerships, partnership firms and other public sector banks has assumed priority. legal entities as may be notified (except financial IV.3 Against this backdrop, Section II analyses service providers) and is aimed at creating an the salient features of the IBC 2016 with some overarching framework to facilitate the winding insights derived from the cross-country experience. up of business or engineering a turnaround or Recapitalisation of public sector banks is exit. The IBC aims at insolvency resolution in a addressed in Section III in the milieu of cross- time-bound manner (180 days, extendable by country comparisons and India’s own historical another 90 days under certain circumstances) experience with recapitalisation in the 1990s. undertaken by insolvency professionals. Concluding observations are set out in Section IV. Salient Features of IBC, 2016 II. Insolvency and Bankruptcy Code, 2016 IV.6 The institutional infrastructure under the IV.4 In India, the extant legal and institutional IBC, 2016 rests on four pillars, viz., insolvency machinery for dealing with debt default, either professionals; information utilities; adjudicating through the Indian Contract Act, 1872 or through authorities (National Company Law Tribunal special laws such as the Recovery of Debts Due to (NCLT) and Debt Recovery Tribunal (DRT)); and Banks and Financial Institutions Act, 1993 and the Insolvency and Bankruptcy Board of IndiaReport on Trend and Progress of Banking in India 2016-17 (IBBI). Under the provisions of the Code, also establishes a fund (the Insolvency and insolvency resolution can be triggered at the first Bankruptcy Fund of India) for the purposes of instance of default and the process of insolvency insolvency resolution, liquidation and bankruptcy resolution has to be completed within the of persons. A default-based test for entry into the stipulated time limit. insolvency resolution process permits quick intervention when the corporate debtor shows IV.7 The first pillar of institutional infrastructure early signs of financial distress. is a class of regulated persons – the ‘Insolvency Professionals’. They assist in the completion of IV.12 On the distribution of proceeds from the insolvency resolution, liquidation and bankruptcy sale of assets, the first priority is accorded to the proceedings and are governed by ‘Insolvency costs of insolvency resolution and liquidation, Professional Agencies’, who will develop followed by the secured debt together with professional standards and code of ethics as first workmen’s dues for the preceding 24 months. level regulators. Central and State Governments’ dues are ranked lower in priority. The code proposes a paradigm IV.8 The second pillar of institutional shift from the existing ‘debtor in possession’ to a infrastructure are ‘Information Utilities’, which ‘creditor in control’ regime. Priority accorded to would collect, collate, authenticate and disseminate secured creditors is advantageous for entities such financial information. They would maintain as banks. electronic databases on lenders and terms of lending, thereby eliminating delays and disputes IV.13 When a firm defaults on its debt, control when a default actually takes place. shifts from the shareholders / promoters to a IV.9 The third pillar of the institutional Committee of Creditors to evaluate proposals from infrastructure is adjudication. The NCLT is the various players about resuscitating the company forum where cases relating to insolvency of or taking it into liquidation. This is a complete corporate persons will be heard, while DRTs are departure from the experience under the Sick the forum for insolvency proceedings related to Industrial Companies Act under which delays led individuals and partnership firms. These to erosion in the value of the firm. institutions, along with their Appellate bodies, IV.14 Empirical evidence shows that a conducive viz., the National Company Law Appellate institutional environment and an appropriate Tribunal (NCLAT) and the Debt Recovery insolvency regime are key factors in recovery of Appellate Tribunal (DRAT), respectively, will seek stressed assets, apart from loan characteristics to achieve smooth functioning of the bankruptcy (Box IV.1). process. IV.15 In order to further strengthen the insolvency IV.10 The fourth pillar is the regulator, viz., ‘The resolution process, the Government has notified Insolvency and Bankruptcy Board of India’. This The Insolvency and Bankruptcy Code (Amendment) body has regulatory oversight over insolvency Ordinance, 2017 on November 23, 2017. The professionals, insolvency professional agencies Ordinance provides for prohibition of certain and information utilities. persons from submitting a resolution plan and IV.11 For individuals, the Code provides for two specifies certain additional requirements for distinct processes, namely, “Fresh Start” and submission and consideration of the resolution “Insolvency Resolution”, and lays down the plan before its approval by the committee of eligibility criteria for these processes. The Code creditors. 54Insolvency and Bankruptcy Code and Bank Recapitalisation Box IV.1: Recovery of NPAs – Role of Different Factors During 2015-17, the average recovery ratio1 of Indian banks was 26.4 per cent with recovery by private sector banks (PVBs) (41.0 per cent) being much higher than by public sector banks (PSBs) (25.1 per cent). During this period, the average amount recovered through various existing legal recovery channels, i.e., SARFAESI Act 2002, DRTs and Lok Adalats was only 10.8 per cent of the total amount involved (Charts 1 and 2). Various micro (loan specific) and macro (economy specific) factors have been identified as determinants of recovery of stressed assets – higher quota of collateral; the size of the company (Grunert and Weber, 2009); the state of the business cycle (Frye, 2000); and growth in GDP and loan supervision (Dermine, et al., 2006; Bello, et al., 2013). In the case of India, recovery of bad loans was found to be positively associated with secured loans, term loans and banks’ and applying the proceeds to recover the debts due to it, or exposure to real estate (Misra, et al., 2016). (ii) relinquishing rights on these assets to the liquidation Panel data regression on recovery (measured as reduction trust and receiving the proceeds obtained from the in NPAs) at the bank level2 using a random effects model for liquidator’s sale of assets. It also provides for the contingency a set of 71 banks for the period 2001-17 shows that a high that the secured creditor may not be able to recover all the proportion of secured loans and term loans, improvement debt through the proceeds obtained from the sale of in the insolvency regime, availability of alternative sources encumbered assets. Such creditors find a place in the of funds such as debentures issued by corporates and an liquidation waterfall, albeit junior to unsecured creditors easing of the monetary policy stance improve the recovery and other secured creditors, and may get back additional of stressed assets. Factors such as term loans or secured amounts through proceeds of overall liquidation. The time- loans assume importance in case of PSBs whereas the ability bound and creditor-friendly nature of the process are to raise resources from alternative sources like debentures expected to raise the level of bank recovery going forward. matter in the case of PVBs. Moreover, loan write-offs, the insolvency environment and the macroeconomic environment References: were found to be equally important for both the bank groups. Bello, M. O., A. O. Adewusi, T. B. Oyedokun, T. A. Ashaolu and N. B. Ezeokoli (2013), “Analysis of Recovery Determinants In liquidation proceedings, IBC, 2016 provides secured of Defaulted Mortgages in Nigerian Lending Industry,” creditors the right to choose between (i) enforcing / realising/ settling / compromising / dealing with their security interests European Journal of Business and Management, Vol. 5, No. 2, pp 50–61. Dermine, J. and C. Neto de Carvalho (2006), “Bank Loan Losses-given-default: A Case Study,” Journal of Banking & Finance, No. 30, pp 1219–43. Frye, J. (2000), “Depressing Recoveries,” Policy Studies, Federal Reserve Bank of Chicago, October. Grunert, Jens and Martin Weber (2009), “Recovery Rates of Commercial Lending: Empirical Evidence for German Companies,” Journal of Banking & Finance, No. 33, pp 505–13. Misra, Rekha, Rajmal and Radheshyam Verma (2016), “Determinants of Recovery of Stressed Assets in India: An Empirical Study”, Economic & Political Weekly, Vol. 51, Issue No. 43, 22 October. 1 Reduction in GNPAs during the year to outstanding GNPAs at the beginning of the year. 2 NPA reduction = -0.387 + 0.696 Termloan – 0.103 Unsecured + 0.024 Insolvency + it it it it (0.16) (0.049)*** (0.048)** (0.006)*** 0.037 Debenture – 0.013 Callrate + ε it it it (0.041) (0.009) R2(overall) = 0.72. Figures in parentheses are robust standard errors. ***: p<0.01; **: p<0.05. 55Report on Trend and Progress of Banking in India 2016-17 Bankruptcy Practices: A Cross-Country may initiate the corporate insolvency resolution Comparison3 process on default of `0.1 million and above. In some countries like Australia, Canada, Greece, IV.16 Bankruptcy regimes vary across countries, Brazil and Russia, creditors may file only for ranging from debtor-friendly ones in France and liquidation. In the US, the UK, France, Germany, Italy to creditor-friendly ones in the UK, Sweden South Africa and China, creditors may file for both and Germany. While reorganisation is generally restructuring and liquidation. considered to favour debtors, liquidation primarily protects creditors. The insolvency and the debt IV.19 Management of the company: The US resolution regime in the US can be classified as a follows a debtor-in-possession regime in which hybrid one, with well-defined laws and procedures the debtor retains management control of the for both liquidation (Chapter 7) and restructuring company and has the exclusive right to propose (Chapter 11). Reorganisation and insolvency a plan of reorganisation during the first 120 days. resolutions across a few advanced and emerging In the UK, the administrator takes over the economies provide an interesting backdrop for management of the company. The administrator evaluating the Indian initiative. plays a central role in the rescue process and has the power to do anything necessary or expedient IV.17 Pre-packaged rescue: The US and the for the management of the affairs, business and UK allow pre-packaged rescue in which the property of the company. In India, the powers of debtor company and its creditors conclude an the board of directors of the corporate debtor are agreement for the sale of the company’s business suspended and the Adjudicating Authority (i.e., prior to the initiation of formal insolvency NCLT) appoints an interim resolution professional. proceedings. The actual sale is executed on the From that date, the management of the affairs of commencement of the bankruptcy proceedings. the corporate debtor vests in the interim resolution In India such a pre-packaged rescue is not professional. A committee of creditors will allowed without the involvement of the court or approve the appointment of the interim resolution the NCLT. professional within 30 days of his/her appointment IV.18 Initiation of bankruptcy: The US does by the Adjudicating Authority, and subsequently not require proof of insolvency for a company to approved by the Committee of Creditors with a undergo rescue procedures under Chapter 11 of majority vote of not less than 75 per cent of the the Bankruptcy Code. In the UK, if a creditor wants creditors by value. to initiate a bankruptcy proceeding, it needs to IV.20 Scheme of rehabilitation: In the US, each produce clear evidence that an undisputed amount class of impaired creditors needs to consent to is due and a statutory demand has to be filed on the resolution plan through a vote of two-thirds the debtor. In India, a financial creditor, an of that class in volume and half the allowed claims. operational creditor or the corporate debtor itself 3 Material for preparing this sub-section has been drawn from i. Adalet McGowan, M. and D. Andrews (2016), “Insolvency Regimes and Productivity Growth: A Framework for Analysis”, OECD Economics Department Working Papers No. 1309. ii. Bolton, Patrick (2003), “Towards a Statutory Approach to Sovereign Debt Restructuring: Lessons from Corporate Bankruptcy Practices around the World”, IMF Staff Paper, WP/03/13. iii. Cirmizi, Elena, Leora Klapper and Mahesh Uttamchandani (2010), “The Challenges of Bankruptcy Reform”, World Bank Policy Research Working Paper 5448, October. iv. Government of India (2015), “Interim Report of the Bankruptcy Law Reform Committee”, Ministry of Finance. 56Insolvency and Bankruptcy Code and Bank Recapitalisation The US Bankruptcy Code also provides for ‘cram IV.22 Rescue financing and grant of super- down’ of dissenting creditors. In the UK, acceptance priority: In most jurisdictions, the grant of super- of the proposal requires a simple majority (by priority for rescue financing is allowed either value) of the creditors present and voting. In through specific legislative provisions or judicial Germany, the plan needs to be approved by each interpretation. The breakup of economically class of creditors. In France, two committees of valuable businesses is primarily due to the debt creditors plus a bond holders’ committee are overhang. To address this issue, the Bankruptcy established. One creditor committee consists of Code of the US provides for the possibility of all financial institutions that have a claim against ‘super-priority’ being granted to creditors who the debtor and the second creditors committee provide finance to companies in distress. The UK consists of all the major suppliers of the debtor. does not provide for super-priority funding. India’s Consent must be given by each committee and IBC also does not provide for super-priority requires approval of two-thirds in value of those funding. creditors who exercise their voting rights. In India, IV.23 Priority rules: Similar to the US, Finland the resolution professional constitutes a committee and Chile, costs associated with insolvency of creditors comprising of financial creditors proceedings have the first claim in case of (excluding those that would classify as related liquidation of assets under India’s IBC. In parties to the corporate debtor) after evaluating countries such as the UK, Germany, France and all claims received against the corporate debtor. Portugal, however, secured creditors have the first All material decisions taken by the resolution claim. In India, this is possible only after the costs professionals such as sale of assets, raising associated with insolvency proceedings have been interim funding and creation of security interest repaid. In Australia, Norway, Greece, Mexico and have to be approved by the creditors’ committee. Colombia, employees’ salaries have the first claim All decisions of the creditors’ committee have to in the order of priority. In India’s IBC, workmens’ be approved with a majority vote of not less than compensations appear after costs associated with 75 per cent by value of financial creditors. insolvency proceedings, pari passu with secured IV.21 Moratorium: In the US, the bankruptcy creditors in the waterfall of payments in liquidation, law provides for an automatic moratorium on the followed by unsecured creditors. enforcement of claims against the company and The Progress under IBC so far its property upon filing of a Chapter 11 petition. IV.24 An analysis of the transactions under the Similarly, the UK provides for an interim corporate insolvency resolution process indicates moratorium during the period between the filing that the pace of admitted cases to the IBC has of an application to appoint an administrator and picked up with time (Table IV.1). the actual appointment. These moratoriums are intended to prevent a race by creditors to collect IV.25 Another interesting insight is that their claims, which may precipitate liquidation of operational creditors have been the most the company. In India, the IBC provides for an aggressive in the initiation of corporate insolvency proceedings, though the number of financial automatic moratorium of 180 days against any creditors approaching the Board for resolution debt recovery actions by the creditors, extendable has also been increasing (Table IV.2). by 90 days in exceptional cases. In Singapore and Brazil, the moratorium holds till the entire IV.26 The IBBI notified the IBBI (Voluntary resolution plan is approved. Liquidation Process) Regulations, 2017 on March 57Report on Trend and Progress of Banking in India 2016-17 Table IV.1: Transactions under Corporate Insolvency Resolution Process Quarter Number of Corporates Admitted Closure by Number of Corporates Undergoing Resolution undergoing Resolution at the beginning of the Appeal/ Approval of Commencement of at the end of the Quarter Review Resolution Liquidation Quarter Plan January-March 2017 0 37 1 - - 36 April-June 2017 36 125 10 - - 151 July-September 2017 151 214 3 2 7 353 Source : Insolvency and Bankruptcy Board of India, Quarterly Newsletter for July-September 2017. 31, 2017 which enable a corporate to liquidate with CICs on the corporate debtor. The amended itself voluntarily if it has no debt or if it is able to regulations also allow information utilities to pay its debt in full from the proceeds of the assets access information as specified users. to be sold under the liquidation. In pursuance of IV.29 The SEBI amended the SEBI (Substantial these Regulations, corporates are also tapping this Acquisition of Shares and Takeovers) Regulations, route for voluntary liquidation. 2011 on August 14, 2017 to provide exemption IV.27 The success of the IBC hinges on the from open offer obligations for acquisition, development of a supportive environment pursuant to resolution plans approved under the consisting of trained insolvency professionals. The Code. It also amended the SEBI (Issue of Capital registration of trained insolvency professionals and Disclosure Requirements) Regulations, 2009 has gathered pace in the recent period, with the on the same day to exempt preferential issue of highest registrations being accounted for by the equity shares made in terms of the resolution plan northern region (Table IV.3). approved under the Code from norms relating to preferential issue norms such as pricing and IV.28 In addition to the progress made under disclosures. various parameters, facilitating measures undertaken by the Reserve Bank and the SEBI are IV.30 Subsequent to the enactment of the IBC, also expected to provide a boost to the resolution the Banking Regulation Act, 1949 was amended4 process. The Reserve Bank amended the Credit to empower the Reserve Bank to issue directions Information Companies (CIC) Regulation, 2006 to any banking company or banking companies on August 11, 2017 to allow resolution to initiate insolvency resolution in respect of a professionals to get access to credit information default under the provisions of the IBC. It also Table IV.2: Initiation of Corporate enables the Reserve Bank to issue directions with Insolvency Transactions respect to stressed assets and specify one or more authorities or committees with such members as Quarter Initiated by Total the Reserve Bank may appoint or approve for Financial Op- Cor- Creditor erational porate appointment to advise banking companies on Creditor Debtor resolution of stressed assets. January-March 2017 9 7 21 37 April-June 2017 31 59 35 125 IV.31 Subsequent to promulgation of the July-September 2017 82 101 31 214 Banking Regulation (Amendment) Act, 2017, the Source: Insolvency and Bankruptcy Board of India, Quarterly Newsletter for July-September 2017. Reserve Bank has taken several steps to hasten 4 Vide Banking Regulation (Amendment) Ordinance, 2017 (the Ordinance), subsequently enacted as Banking Regulation (Amendment) Act, 2017. 58Insolvency and Bankruptcy Code and Bank Recapitalisation Table IV.3: Progress in Registration of of the JLF without any additional Insolvency Professionals conditionality; and (As on September 30, 2017) iv. Boards of banks were advised to City/Region Enrolled with Total empower their executives to implement The Indian ICSI Insolvency JLF decisions without further reference Institute of Insolvency Professional Insolvency Professionals Agency of to them, with non-adherence inviting Professionals Agency Institute of ICAI of Cost enforcement actions. Accountants of India IV.32 An Internal Advisory Committee (IAC) Delhi 131 103 29 263 constituted by the Reserve Bank decided on an Rest of the 101 67 16 184 objective, non-discretionary framework for Northern Region Mumbai 133 53 16 202 referring some of the large stressed accounts for Rest of the 81 44 7 132 resolution under the IBC. Based on the IAC’s Western Region Chennai 28 27 3 58 recommendations, the Reserve Bank issued Rest of the 67 57 16 140 directions on June 13, 2017 to certain banks for Southern Region Kolkata 72 15 6 93 referring some accounts with fund and non-fund Rest of the 26 5 4 35 based outstanding amounts greater than `50 Eastern Region All India 639 371 97 1107 billion – with 60 per cent or more qualifying as non-performing as on March 31, 2016 – to initiate ICAI: Institute of Chartered Accountants of India. ICSI: Institute of Company Secretaries of India. insolvency processes under the IBC, 2016. As Source : Insolvency and Bankruptcy Board of India, Quarterly Newsletter for July-September 2017. regards other non-performing accounts which did not qualify under the above criteria for immediate the process of resolution of large value stressed reference under the IBC, banks should finalise a accounts. The Overseeing Committee (OC) was resolution plan within six months. In cases where reconstituted under the aegis of the Reserve Bank a viable resolution plan is not agreed upon within with an expanded strength of five members. The six months, banks should file for insolvency Framework for Revitalising Distressed Assets in proceedings under the IBC. the Economy was strengthened to address some of the inherent agency and incentive failures: III. Recapitalisation of Banks i. Consent required for approval of a IV.33 Recapitalisation of banks has been a proposal was changed to 60 per cent deliberate policy response the world over to repair by value instead of 75 per cent earlier banks’ balance sheets and potentially increase with a view to facilitating decision their ability to expand their credit, including in making in the joint lenders’ forum periods of stress. Equity purchases, subordinated (JLF); debt or unrequited injections of cash or bonds ii. Banks which were in the minority on (negotiable or non-negotiable) by governments proposals approved by the JLF are have been undertaken. If asset values and required to either exit by complying corporate earnings are temporarily low but will with the substitution rules within the recover as credit growth picks up and the economy stipulated time or adhere to the strengthens, then support through (temporary) decision of the JLF; government capital injections provides a lifeline iii. Participating banks have been for potentially viable banks to survive the pangs mandated to implement the decision of balance sheet distress. 59Report on Trend and Progress of Banking in India 2016-17 A Snapshot of Country Practices maturity of 10 years with market-related fixed interest rates. IV.34 Countries have devised various strategies for dealing with the stock problem related to IV.38 In the aftermath of the global financial stressed assets and for recapitalising their crisis, several developed countries announced banking sectors. comprehensive rescue packages involving some IV.35 In 1995-96, non-tradable bonds with 10- combination of recapitalisation, debt guarantees year maturity were issued in Mexico by FOBAPROA, and asset purchases. Capital injections in the (Fondo Bancario de Protección al Ahorro; Netherlands amounted to 5.1 per cent of GDP in “Banking Fund for the Protection of Savings”), a 2008, in the UK (3.4 per cent), US (2.1 per cent), bank restructuring agency, to purchase bad assets France (1.4 per cent) and Japan (0.1 per cent). of banks. Income from NPAs was used to redeem Country practices differed widely in terms of the FOBAPROA paper. At maturity, banks wrote off features of the recapitalisation plan (Table IV.4). 20-30 per cent of FOBAPROA paper outstanding. Recapitalisation of Public Sector Banks in The Government covered the balance. In Korea, India: Early Phase the Korean Asset Management Company (KAMCO) IV.39 During 1993-94, the application of the first issued tradable bonds in 1998-99 to purchase banks’ bad assets and equities5. stage of prudential accounting standards and capital adequacy norms necessitated strengthening IV.36 During 1998-99, zero coupon bonds with of capital positions of India’s nationalised banks. market-based yield were issued by Danaharta, a The Government of India contributed `57 billion government owned asset management company as equity to recapitalise nationalised banks and (AMC) in Malaysia, to finance the purchase of issued 10 per cent Government of India banks’ bad assets. Further, Danamodal, a special Nationalised Banks’ Recapitalisation Bonds, 2006 purpose vehicle (SPV) of the Bank Negara Malaysia on January 1, 1994. Recipient banks were (BNM), was established in 1998 to assess required to invest the Government’s capital recapitalisation requirements of banks, undertake subscription in these bonds. the recapitalisation exercise, restructure the affected institutions and monitor performance. IV.40 The important features of the bonds were: Bank Negara Malaysia provided the initial seed (i) they carried an interest rate of 10 per cent per capital of RM 1.5 billion. Danamodal injected annum to be paid at half-yearly intervals; (ii) they capital into banking institutions after the were repayable in six equal annual installments institutions had sold their NPAs to Danaharta, but on the first day of January from the year only to viable banking institutions, based on an commencing January 1, 2001 and onwards; (iii) assessment and diligent review by financial they were transferable; (iv) they were not an advisers. The capital injection was in the form of approved security for purposes of the statutory equity or hybrid instruments. liquidity ratio (SLR); and (v) the bonds were IV.37 In Thailand, the Government issued considered as eligible securities for purposes of recapitalisation bonds in 1999-2000 to purchase obtaining a loan from any bank or financial bank equity. The bonds were tradable. Non- institution. During 2006-07, these bonds were tradable recapitalisation bonds were also issued converted into tradable SLR-eligible Government to purchase bank debentures. Both were of of India dated securities. 5 Andrews, Michael (2003), “Issuing Government Bonds to Finance Bank Recapitalisation and Restructuring: Design Factors That Affect Banks’ Financial Performance”, IMF Policy Discussion Paper, PDP/03/4, International Monetary Fund. 60Insolvency and Bankruptcy Code and Bank Recapitalisation Table IV.4: Recapitalisation: Experience of Advanced Economies Country First Announced Maximum Amount Instruments Pricing of Instruments (key elements) France October 13, 2008 40 billion Preferred shares, subordinated debt, and For subordinated debt: Fixed rate for first common/ordinary shares for troubled five years, variable rate thereafter banks Germany October 13, 2008 80 billion Any means appropriate Market-compatible compensation Italy October 8, 2008 - Preferred shares - Italy November 28, 2008 - Undated/perpetual subordinated debt/loan The highest of three options, with fees increasing over time Japan December 17, 2008 12 trillion Preferred shares - Japan March 17, 2009 1 trillion Subordinated debt, undated/perpetual Minimum spreads will be set by central subordinated debt/loan bank at each auction Netherlands October 9, 2008 20 billion Any means appropriate 8.5 per cent coupon, subject to conditions related to dividend payments Spain October 13, 2008 - Common/ordinary shares, preferred shares - and/or non-voting shares United Kingdom October 8, 2008 50 billion Common/ordinary shares, preferred shares For common/ordinary shares: 8.5 per cent discount to the closing price United States October 13, 2008 $ 250 billion Preferred shares, warrants Preferred shares: 5 per cent annual dividend for five years, 9 per cent thereafter United States February 10, 2009 - Mandatory convertible preferred (MCP) MCP shares: 9 per cent annual dividend, shares (converts after 7 years), warrants paid quarterly - : Not available. Source: Fabio Panetta, Thomas Faeh, Giuseppe Grande, Corrinne Ho, Michael King, Aviram Levy, Federico M Signoretti, Marco Taboga and Andrea Zaghini (2009). “An Assessment of Financial Sector Rescue Programmes”, BIS Papers No 48, July. IV.41 The recapitalisation of nationalised banks non-performing assets above `10 million; was undertaken to ensure that all the banks were formulate liability/investment management and able to meet the minimum capital to risk-weighted loan policies; and outline capital expenditure and assets ratio of 4 per cent by the end of March 1993 human resources development policies. The total and also to maintain their capital unimpaired. To amount of capital injected into the public sector strike a balance between fiscal adjustment and banks during 1992-93 to 1998-99 amounted to bank capital strengthening, banks were allowed `204 billion. to invest in bonds of a finite tenor, so that, in IV.43 The Indian banking sector escaped largely addition to receipt of interest income, banks would unscathed from the turmoil of the global financial receive a gradual inflow of principal over time. crisis in view of limited exposures to toxic assets IV.42 The release of capital by the Government and proactive regulatory measures undertaken in was subject to the participating public sector response to fast growth in credit during the pre- banks undertaking certain performance obligations crisis period. However, to ensure that banks and commitments in respect of parameters such maintain Tier I capital adequacy ratio in excess of as changes in operational policies and in 8 per cent, the Government started undertaking organisational structure, and use of upgraded capital infusion programme since 2007-08 technology to ensure an improvement in viability onwards. A cumulative amount of `131 billion was and profitability. Moreover, banks were required injected in PSBs during 2007-08 to 2009-10. to chalk out plans to ensure excellence in customer Capital infusion by the government continued in service and maintenance of a high level of efficiency subsequent years as well, wherein an attempt was in providing various services; to improve their made to link it with bank performance. A total position through repayment and additional amount of `666 billion was injected in PSBs securities and documentation in respect of all during 2010-11 to 2014-15 (Chart IV.1). 61Report on Trend and Progress of Banking in India 2016-17 Out of the `2.11 trillion, `1.35 trillion will be through recapitalisation bonds and the remaining `760 billion will be provided through budgetary support (around `180 billion) and by banks raising resources from the market (`580 billion). Recapitalisation will take place over the rest of 2017-18 and 2018-19, but the Government intends to frontload the programme. IV.46 The proposed recapitalisation package combines several desirable features. By deploying recapitalisation bonds, it will front-load capital injections while staggering the attendant fiscal implications over a period of time. As such, the recapitalisation bonds will be liquidity neutral for the Government except for the interest expenses that will contribute to the annual fiscal deficit. It will involve participation of private shareholders of PSBs by requiring that parts of Recapitalisation of Public Sector Banks: their capital needs be met by market funding. Recent Initiatives Furthermore, it will set up a calibrated approach IV.44 As part of the Indradhanush plan in August whereby banks that have addressed their 2015, the Government estimated PSBs’ capital balance-sheet issues and are in a position to use requirements at `1.8 trillion during 2015-16 to fresh capital injection for immediate credit 2018-19, out of which `700 billion consisted of creation can be given priority while others shape budgetary allocations and the remaining `1.1 up to be in a similar position. This is expected trillion was to be raised by these banks from the to bring market discipline into a public market and by divesting their non-core assets. So recapitalisation programme6. far, under the Indradhanush plan, Government has infused capital of `519 billion in PSBs. The IV. Summing Up parameters considered for capital infusion in IV.47 Banks are the key financial intermediaries banks are capital requirements of respective in India. Asset stress has hampered credit growth banks; size of the banks; performance of the at a time when the financing needs for accelerating banks with reference to efficiency; growth of credit the pace of economic activity have emerged as the and deposits; reduction in the cost of operations; highest priority. The two-pronged approach in the and potential for growth. In addition, PSBs have form of the IBC, 2016 and the recapitalisation of so far (up to October 24, 2017) been able to raise banks is expected to aid a fast er clean-up of banks’ `213 billion from the market. balance sheets. The combination of linking the IV.45 In October 2017, the Government performance of the banks with the quantum of announced a large-scale bank recapitalisation funds injected through recapitalisation is expected plan of `2.11 trillion to reinvigorate PSBs to bring in discipline and disincentivise the struggling with high levels of stressed advances. recurrence of forbearance and stress. 6 Patel, Urjit R. (2017), “RBI welcomes bank recapitalisation plan”, Governor’s Statement, October 25, 2017, Reserve Bank of India, Retrieved on November 11, 2017 from https://rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=42055. 62Chapter V Operations and Performance of Commercial Banks The balance sheets of banks remained beleaguered with persistent deterioration in the asset quality. It dented banks’ profitability and constrained the financial intermediation. Consequent deleveraging resulted in historically low credit growth. Portfolio rebalancing towards less stressed sectors was also observed. Nonetheless, banks were able to strengthen their capital positions. Further progress was made towards the goal of universal financial inclusion through the ongoing financial inclusion plan and operationalisation of new differentiated banks. It is expected that through new institutional mechanisms such as Insolvency and Bankruptcy Code, the resolve on the part of the Government and the Reserve Bank to collectively address the problem of stressed assets and banks’ own efforts towards improving efficiency, credit monitoring and risk management, they will be able to overcome the strains on lending capacity and efficiently perform their role as financial intermediaries. I. Introduction of stressed assets and reviving credit flow to productive sectors, received statutory backing V.1 The Indian financial system remains bank- from the Government through various institutional dominated, even as the availability of finance from reforms. At the same time, efforts were also made alternative sources has increased in recent years. to augment the capital base of public sector banks During 2016-17, bank credit accounted for 35 per (PSBs) to buffer them against balance sheet stress cent of the total flow of financial resources to the so that they can reinvigorate their primary role of commercial sector. The persistent deterioration financial intermediation and support inclusive in the banks’ asset quality has dented the growth. On their part, banks also mobilised profitability and constrained the financial capital and fine-tuned their business strategies to intermediation. Consequent deleveraging has remain competitive in the evolving financial resulted in historically low credit growth, although landscape. subdued demand, especially from industry, has also restrained credit off-take. Demonetisation of V.3 Against this backdrop, this chapter specified bank notes (SBNs) in November 2016 discusses operations and performance of the impacted the banking sector’s performance Indian banking sector during 2016-17, based on transitorily in the form of a surge of low-cost the audited balance sheets of banks and off-site deposits and abundance of liquidity in the system, supervisory returns submitted to the Reserve which speeded up transmission of interest rate Bank. The chapter analyses developments in reduction and altered banks’ balance sheet balance sheets, profitability, financial soundness structures even as they were engaged in managing and credit deployment using data for 94 the process of currency withdrawal and scheduled commercial banks (SCBs). The replacement. chapter also highlights other key issues engaging V.2 The Reserve Bank’s ongoing regulatory and the banking system such as financial inclusion, supervisory initiatives for a time-bound resolution regional penetration, customer services,Report on Trend and Progress of Banking in India 2016-17 indicators of payment system and banks’ V.5 Only private sector banks (PVBs) were able overseas operations. Developments related to to manage positive credit growth during the year regional rural banks (RRBs), local area banks (Chart V.2). (LABs) and the newly created small finance banks V.6 The flow of resources from non-bank (SFBs) are analysed separately. The concluding sources picked up to fill the gap opened by the section highlights the major issues that emerge dwindling bank credit. In 2015-16, the banking from the analysis and offers suggestions on the system had met more than 50 per cent of the way forward. requirements of financing of the commercial sector; however, its share fell to 34.9 per cent II. Balance Sheet Operations of during 2016-17. Within non-banks, private Scheduled Commercial Banks placements of corporate bonds and commercial V.4 In an environment characterised by papers (CPs) constituted about 21 per cent of the slowing economic activity – mainly located in total funding requirements of non-financial industry and subdued demand, the growth in companies. CP issuances almost doubled to consolidated balance sheet of banks moderated `1,002 billion in 2016-17. The increasing recourse further during 2016-17. Credit growth fell to a to the bond market by large corporates was driven record low of 2.8 per cent1 pulled down by by the relatively cheaper costs of funds as bond persistent decline in asset quality which yields fully transmitted the interest rate reduction necessitated a sharp increase in provisioning of 175 basis points during the accommodative requirements (Chart V.1). As a consequence, phase of the monetary policy that began in January banks’ profitability was adversely impacted and 2015. The enhanced flow of household savings risk aversion set in. into mutual funds, insurance firms and pension 1 Since this is based on audited bank balance sheet data it may differ from the credit growth reported elsewhere based on either supervisory returns or returns under Section 42 (2) of the Reserve Bank of India Act, 1934. 64Operations and Performance of Commercial Banks Table V.1: Trends in Flow of Financial Resources to the Commercial Sector from Banks and Non-banks (Amount in ` billion) Source 2013-14 2014-15 2015-16 2016-17 A. Adjusted Non-food Bank Credit 7,627 5,850 7,755 4,952 (54.0) (45.5) (51.3) (34.9) i) Non-food Credit 7,316 5,464 7,024 3,882 ii) Non-SLR Investments by SCBs 311 386 731 1,070 B. Flow from Non-banks (B1+B2) 6,505 7,005 7,358 9,257 (46.0) (54.5) (48.7) (65.1) B1. Domestic Sources 4,302 4,740 4,899 6,499 (30.4) (36.9) (32.4) (45.7) 1 Public Issues by Non-financial Entities 199 87 378 155 2 Gross Private Placements by Non-financial Entities 1,314 1,277 1,135 2,004 3 Net Issuance of CPs Subscribed to by Non-banks 138 558 517 1,002 4 Net Credit by Housing Finance Companies 737 954 1,188 1,346 5 Total Accommodation by Four RBI Regulated AIFIs – NABARD, NHB, SIDBI and EXIM Bank 436 417 472 469 6 Systemically Important Non-deposit Taking NBFCs (Net of Bank Credit) 1,124 1,046 840 1,245 7 LIC’s Net Investments in Corporate Debt, Infrastructure and Social Sector 354 401 369 277 B2. Foreign Sources 2,203 2,265 2,459 2,758 (15.6) (17.6) (16.3) (19.4) 1 External Commercial Borrowings / FCCBs 661 14 -388 -509 2 ADR/GDR Issues excluding Banks and Financial Institutions 1 96 - - 3 Short-term Credit from Abroad -327 -4 -96 435 4 Foreign Direct Investments to India 1,868 2,159 2,943 2,833 C. Total Flow of Resources (A+B) 14,132 12,855 15,113 14,209 (100.0) (100.0) (100.0) (100.0) Notes: 1. -: Nil / negligible. 2. Figures in parentheses are percentages to total. 3. The sum of components may not add up due to rounding-off. Source: RBI, SEBI, BSE, NSE, Merchant Banks, LIC and NHB. funds helped stoke domestic institutional V.8 Growth in deposits was largely led by investors’ demand for bonds. Non-banking current and saving accounts (CASA) deposits, financial companies (NBFCs) and housing finance while growth in term-deposits was muted. companies (HFCs) also emerged as alternate The lacklustre growth in term-deposits is source of funds in the non-bank segment, attributed to sluggish credit growth and accounting for 18 per cent of the total financial comparatively low returns on these deposits as flows. Among foreign sources, foreign direct compared to small savings schemes and other investments were the pre-dominant source market-based instruments. PVBs were more (Table V.1). successful in raising deposits across all V.7 Circling back to banks’ consolidated categories of deposits as compared to PSBs and balance sheet, investments – the other major foreign banks (FBs) (Chart V.3). Apart from component in the asset side – also recorded a investments and loans and advances, banks marginal deceleration, though investment in non- deployed deposits in the form of cash and SLR securities picked up. Among bank groups, balances with the Reserve Bank and various PSBs recorded a faster pace of investments than money market instruments. PVBs. On the liabilities side, deposits increased sharply due to withdrawal of SBNs within a pre- V.9 With the persisting deceleration in credit announced time period (Table V.2). and the sizeable influx of deposits post- 65Report on Trend and Progress of Banking in India 2016-17 Table V.2: Consolidated Balance Sheet of Scheduled Commercial Banks (Amount in ` billion) Item As at end-March Public Sector Private Sector Foreign All Scheduled Banks Banks Banks Commercial Banks 2016 2017 2016 2017 2016 2017 2016 2017# 1. Capital 192 243 106 110 585 629 882 993 2. Reserves and Surplus 5,153 5,544 3,185 3,709 792 840 9131 10,105 3. Deposits 74,862 80,793 21,477 25,648 4,588 4,655 100,927 111,139 3.1. Demand Deposits 4,948 5,464 2,932 3,871 1,106 1,223 8,986 10,559 3.2. Savings Bank Deposits 19,513 24,738 5,511 7,173 494 529 25,518 32,451 3.3. Term Deposits 50,400 50,591 13,034 14,605 2,988 2,904 66,422 68,130 4. Borrowings 7,907 7,219 5,338 4,835 1,243 705 14,488 12,807 5. Other Liabilities and Provisions 3,567 3,558 1,362 1,712 937 1,266 5,866 6,541 Total Liabilities/Assets 91,681 97,356 31,467 36,015 8,145 8,095 131,293 141,586 1. Cash and Balances with RBI 4,185 4,842 1,217 1,585 238 374 5,639 6,805 2. Balances with Banks and Money at Call and Short Notice 3,929 5,303 759 1,300 561 759 5,248 7,374 3. Investments 22,481 25,547 7,985 8,551 2,812 2,397 33,278 36,522 3.1 Government Securities (a+b) 18,868 21,183 6,124 6,317 2,461 2,068 27,454 29,593 a) In India 18,605 20,946 6,083 6,271 2,402 2,003 27,089 29,246 b) Outside India 263 237 41 46 60 65 364 347 3.2 Other Approved Securities 3 3 - - - - 3 3 3.3 Non-approved Securities 3,609 4,361 1,861 2,234 351 330 5,822 6,925 4. Loans and Advances 55,936 55,572 19,393 22,196 3,636 3,323 78,965 81,162 4.1 Bills Purchased and Discounted 2,996 2,806 520 804 685 707 4,202 4,317 4.2 Cash Credits, Overdrafts, etc. 23,530 23,516 5,573 6,285 1,562 1,370 30,665 31,180 4.3 Term Loans 29,409 29,251 13,300 15,107 1,388 1,247 44,098 45,665 5. Fixed Assets 841 1,200 227 255 52 48 1,121 1,507 6. Other Assets 4,310 4,892 1,886 2,128 846 1,193 7,042 8,216 Notes: 1. -: Nil / negligible. 2. #: Includes data relating to Capital Small Finance Bank Ltd. and Equitas Small Finance Bank Ltd. which were included in the Second Schedule to the Reserve Bank of India Act, 1934 with effect from November 8, 2016 and December 23, 2016, respectively. 3. Components may not add up to their respective totals due to rounding off numbers to ` billion. Source: Annual accounts of respective banks. demonetisation, the credit-deposit (C-D) ratio of to 73.0 per cent as at end-March 2017 from 78.2 banks, on an outstanding basis, sharply declined per cent in the previous year (Chart V.4). The 66Operations and Performance of Commercial Banks Table V.3: Public Issues by the Banking Sector Table V.5: International Assets of Banks in India – By Type of Instruments (Amount in ` billion) (Based on LBS Statements) Year Public Sector Private Sector Total Grand (Amount in ` billion) Banks Banks Total Asset Type Amount Percentage Equity Debt Equity Debt Equity Debt Outstanding Variation 1 2 3 4 5 6 7 8=(6+7) (as at end-March) P 2015-16 - - - - - - - 2016-17 11 - 25 - 36 - 36 2016 2017 2015-16 2016-17 Note: -: Nil / negligible. 1. Loans and Deposits 6570 5472 51.9 -16.7 Source: SEBI. (98.5) (98.0) of which: a) Loans to Non- 1077 1668 318.0 54.9 decline in credit turned PSBs and FBs’ incremental Residents* (16.2) (29.9) b) Foreign Currency 1683 1546 -15.7 -8.1 C-D ratios negative. Loans to Residents** (25.2) (27.7) c) Outstanding Export 1977 855 123.3 -56.8 Resources Raised by Banks through Public Issues Bills (29.7) (15.3) and Private Placement d) Foreign Currency 0.4 3.5 -96.1 743.3 in Hand, Travellers (0.0) (0.1) Cheques, etc. V.10 Banks raised resources mostly through e) Nostro Balances @ 1832 1399 55.8 -23.6 (27.5) (25.1) private placements to augment their resources 2. Holdings of Debt 61 66 157.8 8.8 required for provisioning, while public issues were Securities (0.9) (1.2) negligible. The higher number of private placements 3. Other Assets @@ 37 47 -76.3 29.1 (0.6) (0.9) during 2016-17 also reflected banks’ capital Total International Assets 6667 5586 48.0 -16.2 (100) (100) planning efforts to meet the gradual implementation of Basel III capital requirements and to mitigate Notes: 1. P: Provisional. 2. *: Includes Rupee loans and foreign currency (FC) loans out any concerns about potential stress on their asset of non-resident deposits. quality (Table V.3 and V.4). 3. **: Includes loans out of FCNR (B) deposits, pre-shipment credit in foreign currency (PCFC), FC lending to and FC deposits with banks in India, etc. SCBs’ International Liabilities and Assets in 4. @: Includes placements made abroad and balances in term- 2016-17 deposits with non-resident banks. 5. @@: Capital supplied to and receivable profits from foreign branches/ subsidiaries of Indian banks and other unclassified V.11 During 2016-17, international liabilities international assets. and assets of banks located in India underwent 6. Figures in parentheses are percentages to total. 7. Percentage variation could be slightly different as absolute contraction with the ratio of international claims numbers have been rounded off to ` billion. to liabilities declining to 48.5 per cent from 54.1 Source: International Banking Statistics, RBI. per cent a year ago. The decline in banks’ international claims in the form of outstanding Table V.4: Resources Raised by Banks through export bills, nostro balances and foreign currency Private Placements loans to residents exceeded the fall in banks’ (Amount in ` billion) international liabilities on account of redemptions Year 2015-16 2016-17 P of Foreign Currency Non-resident (Bank) [FCNR Category No. of Amount No. of Amount Issues Raised Issues Raised (B)] deposits and decline in foreign currency 1 2 3 4 5 borrowings (Table V.5 and V.6). Public Sector Banks 22 252 48 466 V.12 Liabilities due to accretions of non-resident Private Sector Banks 13 165 18 430 Total 35 417 66 896 external (NRE) rupee accounts increased further due to attractive interest rate differentials vis-a-vis Note: P: Provisional. Source: BSE, NSE and Merchant Bankers. source countries (Table V.6). 67Report on Trend and Progress of Banking in India 2016-17 Table V.6: International Liabilities of Banks in Table V.7: Maturity (Residual) and Sectoral India – By Type of Instruments Classification of Consolidated International (Based on LBS Statements) Claims of Banks (Amount in ` billion) (Amount in ` billion) Liability Type Amount Percentage Residual Maturity / Sector Amount Percentage Outstanding Variation Outstanding (as at Variation (as at end-March) P end-March P 2016 2017 2015-16 2016-17 2016 2017 2015- 2016-17 16 Total Consolidated 5774 7168 42.5 24.2 International Claims (100.0) (100.0) 1. Deposits and Loans 9860 9027 17.1 -8.5 a) Maturity-wise (80.0) (78.4) 1. Short-term (residual 4425 4529 71.9 2.3 a) Foreign Currency Non- 2674 1343 8.5 -49.8 maturity of less than (76.6) (63.2) resident (Bank) [FCNR (21.7) (11.7) one year) (B)] Scheme 2. Long-term (residual 1308 2605 -9.0 99.1 b) Foreign Currency 1610 1229.5 14.0 -23.6 maturity of one year (22.7) (36.3) Borrowings* (13.1) (10.7) and above) c) Non-resident External 4045 5100 15.0 26.1 3. Unallocated 40 34 -2.5 -15.1 Rupee (NRE) Accounts (32.8) (44.3) (0.7) (0.5) d) Non-resident Ordinary 598 674 19.8 12.7 b) Sector-wise (NRO) Rupee Accounts (4.9) (5.9) 1. Banks 1784 1841 5.6 3.2 (30.9) (25.7) 2. Own Issues of Securities / 73 78 6.1 6.8 Bonds (0.6) (0.7) 2. Official Sector 89 657 198.4 638.8 (1.5) (9.2) 3. Other Liabilities 2392 2410 -1.7 0.8 3. Non-Bank Financial 160 3 (19.4) (20.9) Institutions (2.8) - of which: 4. Non-Financial Private 3442 3880 60.0 12.7 a) ADRs / GDRs 349 415 -36.3 18.9 (59.6) (54.1) (2.8) (3.6) 5. Others 299 787 64.3 163.2 b) Equities of Banks Held 904 974 -33.7 7.8 (5.2) (11.0) by Non-residents (7.3) (8.5) c) Capital / Remittable 1140 1021 118.0 -10.4 Notes : 1. P: Provisional. Profits of Foreign (9.2) (8.9) 2. - : Nil/negligible. Banks in India and 3. Figures in parentheses are percentages to total. Other Unclassified 4. The sum of components may not add up due to rounding-off. International Liabilities 5. Residual Maturity Unallocated comprises maturity Total International Liabilities 12325 11515 12.8 -6.6 not applicable (for example, for equities) and maturity (100.0) (100.0) information not available. 6. The official sector includes official monetary authorities, Notes: 1. P: Provisional. general government and multilateral agencies. 2. *: Inter-bank borrowings in India and from abroad and 7. Non-financial private sector includes non-financial external commercial borrowings of banks. corporations and households including non-profit 3. Figures in parentheses are percentages to total. institutions serving households (NPISHs). 4. Percentage variation could be slightly different as absolute 8. Others include non-financial public sector undertakings and numbers have been rounded off to ` billion. the unallocated sector. Source: International Banking Statistics, RBI. 9. Percentage variation could be slightly different as absolute numbers have been rounded off to ` billion. Source : Based on BIS’ consolidated banking statistics (CBS) statements – immediate country risk basis. V.13 As regards the maturity pattern of total consolidated international claims of Indian banks, UK in the consolidated international claims of there was a significant increase in claims of longer- banks on countries other than India (Table V.8). term maturities. Sectoral shifts towards the official sector and away from banks and non- Maturity Profile of Assets and Liabilities financial private sector entities reflected low V.15 Banks face rollover risks with respect to absorptive capacity in the corporate sector in the their short-term liabilities and consequent face of subdued demand conditions in the liquidity stress. However, during 2016-17, the economy (Table V.7). share of short-term liabilities came down driven V.14 There was also a shift towards the US from by a sharp decline in short-term borrowings countries such as Germany, Hong Kong and the attributed to withdrawal of SBNs resulting in 68Operations and Performance of Commercial Banks Table V.8: Consolidated International Claims of Banks on Countries other than India (Amount in ` billion) Country Amount Percentage Outstanding P Variation 2016 2017 2015-16 2016-17 1 2 3 4 5 Total Consolidated 5,774 7,168 42.5 24.2 International Claims (100.0) (100.0) Of which 1. United States of America 959 1,870 5.7 95.0 (16.6) (26.1) 2. United Kingdom 434 427 8.8 -1.8 (7.5) (6.0) 3. Hong Kong 454 397 44.8 -12.5 (7.9) (5.5) 4. Singapore 336 404 -12.2 20.1 (5.8) (5.6) 5. United Arab Emirates 833 889 98.8 6.8 (14.4) (12.4) 6. Germany 220 121 112.0 -44.9 (3.8) (1.7) Notes : 1. P: Provisional. 2. Figures in parentheses are percentages to total. 3. Percentage variation could be slightly different as absolute numbers have been rounded off to ` billion. years which pulled up the share of long-term Source : Based on BIS’ consolidated banking statistics (CBS) statements – immediate country risk basis. assets and accordingly, the proportion of long- term assets financed by short-term liabilities larger cash reserves with banks. There was an increased over the previous year (Chart V.5; increase in loans and advances of more than five Table V.9). Table V.9: Bank Group-wise Maturity Profile of Select Liabilities / Assets (As at end-March) (Per cent to total under each item) Liabilities/Assets PSBs PVBs FBs All SCBs 2016 2017 2016 2017 2016 2017 2016 2017# 1 2 3 4 5 6 7 8 9 I. Deposits a) Up to 1 year 46.5 41.6 42.6 41.5 66.3 63.0 46.5 42.5 b) Over 1 year and up to 3 years 25.6 27.9 25.0 26.0 26.2 28.9 25.5 27.5 c) Over 3 years and up to 5 years 7.7 8.6 10.9 10.5 7.3 8.0 8.3 9.0 d) Over 5 years 20.3 21.9 21.6 21.9 0.1 0.1 19.6 21.0 II. Borrowings a) Up to 1 year 56.6 49.9 50.4 43.9 89.7 84.7 57.2 49.5 b) Over 1 year and up to 3 years 12.4 12.9 20.1 19.3 7.4 11.8 14.8 15.4 c) Over 3 years and up to 5 years 9.7 10.4 12.3 13.1 1.8 1.2 10.0 10.9 d) Over 5 years 21.3 26.8 17.2 23.7 1.1 2.3 18.0 24.2 III. Loans and Advances a) Up to 1 year 30.7 28.3 32.8 32.5 67.0 62.5 32.9 30.9 b) Over 1 year and up to 3 years 38.2 34.3 35.3 33.8 18.8 18.4 36.6 33.5 c) Over 3 years and up to 5 years 11.8 10.6 12.0 12.8 4.3 8.0 11.5 11.1 d) Over 5 years 19.3 26.9 19.9 20.8 9.9 11.2 19.0 24.6 IV. Investment a) Up to 1 year 17.3 19.8 53.3 46.9 83.8 73.9 31.2 29.7 b) Over 1 year and up to 3 years 17.3 14.1 14.5 16.8 8.7 17.4 15.9 15.0 c) Over 3 years and up to 5 years 12.1 11.8 8.3 8.5 1.4 5.7 10.3 10.6 d) Over 5 years 53.3 54.3 23.9 27.8 6.2 3.0 42.5 44.7 Notes: 1. The sum of components may not add upto 100 due to rounding-off. 2. #: Includes data relating to Capital Small Finance Bank Ltd. and Equitas Small Finance Bank Ltd. which were included in the Second Schedule to the Reserve Bank of India Act, 1934 with effect from November 8, 2016 and December 23, 2016, respectively. Source: Balance sheets of respective banks. 69Report on Trend and Progress of Banking in India 2016-17 contracts (including interest rate swaps) occupied more than 85 per cent share in banks’ total off- balance sheet operations (Chart V.6 & V.7; Appendix Table V.2). V.18 FBs recorded the lowest growth, although they constituted almost half of the total off-balance sheet operations of banks. III. Financial Performance of Scheduled Commercial Banks V.19 SCBs’ total income increased marginally in 2016-17 mainly driven by non-interest income. Interest income growth was restrained by subdued credit growth and increase in NPAs. On the expenditure side, the interest expended also experienced negligible growth due to the surge in low cost funding from CASA deposits on account V.16 A similar pattern was observed across of demonetisation and the slower pace of bank groups as well. transmission of policy rate cuts to lending rates SCBs’ Off-balance Sheet Operations vis-a-vis deposit rates. The lower increase in net V.17 Off-balance sheet transactions play a interest income vis-à-vis a year ago resulted in a significant role in hedging the risks associated marginal decline in banks’ net interest margin with long-term financial assets on banks’ balance (NIM), although with the introduction of the sheets and in improving profitability, especially Marginal Cost of Funds based Lending Rate in the context of tepid credit growth. During (MCLR) since April 2016 banks appear to have 2016-17, off-balance sheet activities expanded tweaked their spreads over the MCLR in order to across all bank groups. Forward exchange maintain their NIM (Table V.10). 70Operations and Performance of Commercial Banks Table V.10 : Trends in Income and Table V.11: Return on Assets and Return on Expenditure of Scheduled Commercial Banks Equity of SCBs – Bank Group-wise (Amount in ` billion) (Per cent) Bank group Return on Assets Return on Equity Item 2015-16 2016-17# 2015-16 2016-17 2015-16 2016-17 Amount Percentage Amount Percentage Variation Variation Public Sector Banks -0.07 -0.10 -3.47 -2.05 1. Income 11,350 5.8 12,053 6.2 Private Sector Banks 1.50 1.30 13.81 11.87 a) Interest Income 9,909 5.3 10,120 2.1 Foreign Banks 1.45 1.62 8.0 9.11 b) Other Income 1,441 8.8 1,933 34.1 All SCBs 0.40 0.35 3.58 4.16 2. Expenditure 11,009 11.9 11,614 5.5 Notes: Return on assets = Return on assets for the bank groups are a) Interest Expended 6,661 4.6 6,692 0.5 obtained as weighted average of return on assets of individual b) Operating Expenses 2,254 11.2 2,485 10.2 banks in the group, weights being the proportion of total assets Of which : Wage Bill 1,195 8.3 1,275 6.7 of the bank as percentage to total assets of all banks in the corresponding bank group. c) Provisions and Return on equity = Net profit / Average total equity. Contingencies 2,094 45.2 2,437 16.4 Source: Annual accounts of banks. 3. Operating Profit 2,436 4.4 2,876 18.1 4. Net Profit 341 -61.7 439 28.6 5. Net Interest Income profits a year ago whereas nationalised banks (NII) (1a-2a) 3,249 7.0 3,428 5.5 Net Interest Margin (NII 2.6 2.5 reduced their losses year-on-year. PVBs posted as percentage of average a muted increase in profits, resulting in a assets) decline in return on assets (RoA). Concurrently, Notes: 1. #: Includes data relating to Capital Small Finance Bank Ltd. and Equitas Small Finance Bank Ltd. which were included in their return on equity (RoE), which reflects a the Second Schedule to the Reserve Bank of India Act, 1934 bank’s efficiency in churning profits from every with effect from November 8, 2016 and December 23, 2016, respectively. unit of equity, also declined. In contrast, FBs 2. Percentage variations could be slightly different as absolute improved their RoA and RoE over the previous numbers have been rounded off to ` billion. Source: Annual accounts of respective banks. year (Table V.11). V.22 The spread – the difference between V.20 Operating expenses slowed down on returns and cost of funds – which is a measure of account of rationalisation of branches and banks’ operational efficiency remained around the manpower which, in turn, resulted in an same level as the previous year. PVBs posted an improvement in banks’ operating profits. improvement in spread as against PSBs and FBs, Provisions and contingencies eased in relation to which reported lower spreads in relation to the the high base of the previous year although they previous year (Table V.12). remained elevated in view of the sustained stress on the asset quality and the implementation of IV. Soundness Indicators Asset Quality Review (AQR) by the Reserve Bank, Capital Adequacy which resulted in improved recognition of NPAs. V.23 The progressive implementation of Basel The sharp increase in banks’ net profits in 2016- III capital requirements has provided an impetus 17 needs to be viewed in the context of a low base for the banking system as a whole to scale up in 2015-16 when the net profits had declined capital to risk-weighted assets ratio (CRAR). precipitously owing to sizeable provisioning Consequently, all categories of banks in India requirement (Table V.10). remained well above the requirement of 10.25 per V.21 Bank group-wise, PSBs continued to cent (including the capital conservation buffer record net losses during 2016-17 although they (CCB) for March 2017 and 11.5 per cent for end- moderated in relation to a year ago. The State March 2019 when Basel III will be fully operational Bank Group incurred losses in contrast to net (Chart V.8). 71Report on Trend and Progress of Banking in India 2016-17 Table V.12: Cost of Funds and Return on Funds – Bank Group-wise (Per cent) Bank Group / Year Cost of Cost of Cost of Funds Return on Return on Return on Spread Deposits Borrowings Advances Investments Funds 1 2 3 4 5 6 7 8 9 = 8-5 PSBs 2015-16 6.19 5.27 6.11 9.02 7.80 8.68 2.57 2016-17 5.70 4.80 5.62 8.44 7.49 8.15 2.53 PVBs 2015-16 6.08 6.27 6.11 10.46 7.49 9.59 3.48 2016-17 5.59 6.56 5.76 9.99 7.49 9.28 3.52 FBs 2015-16 4.46 4.00 4.36 8.95 7.28 8.22 3.86 2016-17 4.24 4.25 4.24 8.77 6.89 7.97 3.73 All SCBs 2015-16 6.09 5.50 6.02 9.35 7.68 8.87 2.85 2016-17 5.61 5.44 5.59 8.86 7.45 8.43 2.84 Notes: 1. Cost of deposits = Interest paid on deposits/Average of current and previous year’s deposits. 2. Cost of borrowings = (Interest expended – Interest on deposits)/Average of current and previous year’s borrowings. 3. Cost of funds = Interest expended /(Average of current and previous year’s deposits plus borrowings) 4. Return on advances = Interest earned on advances /Average of current and previous year’s advances. 5. Return on investments = Interest earned on investments /Average of current and previous year’s investments. 6. Return on funds = (Interest earned on advances + Interest earned on investments) / (Average of current and previous year’s advances plus investments). 7. Data for 2017 include small finance banks. Source: Calculated from balance sheets of respective banks. V.24 Even Tier I ratios were well above the efforts to strengthen their capital positions by minimum requirement of 7 per cent (Table V.13). raising capital through various instruments from Among the bank groups, PSBs had the lowest the market, intermittent capital infusion by the CRAR although improvement is becoming evident Government and modification in treatment of in recent years. PVBs have consistently maintained certain balance sheet items in order to align with higher CRAR. Overall, the banks have intensified Basel Committee on Banking Supervision (BCBS) guidelines. In this direction, Government’s Indradhanush plan of August 2015 and its announcement of further recapitalisation of PSBs in October 2017 is expected to significantly improve the capital position of PSBs. V.25 PSBs were allowed to raise capital from the markets through Follow-on Public Offers (FPOs) or Qualified Institutional Placement (QIP) in August 2016 by diluting the Government’s holding up to 52 per cent in a phased manner based on capital requirements, stock performance, liquidity and market conditions. Further, in order to create strong and competitive banks, Government has given in-principle approval for PSBs to amalgamate through an Alternative Mechanism2. Any such proposal would be solely based on commercial considerations and will need to originate from the boards of respective banks. 2 The Cabinet gave in-principle approval for PSBs to amalgamate through an Alternative Mechanism on August 23, 2017. The proposals received from banks for in-principle approval to formulate schemes of amalgamation will be placed before the Alternative Mechanism. After in-principle approval, the banks will take steps in accordance with law and the Securities and Exchange Board of India (SEBI) requirements. The final scheme will be notified by the Government in consultation with the Reserve Bank. 72Operations and Performance of Commercial Banks Table V.13: Component-wise Capital Adequacy of SCBs (As at end-March) (Amount in ` billion) PSBs PVBs FBs SCBs 2016 2017 2016 2017 2016 2017 2016 2017 1. Capital Funds 6,647 7,047 3,705 4,239 1,296 1,184 11,647 12,470 i) Tier I Capital 5,138 5,480 3,109 3,643 1,208 1,110 9,455 10,233 ii) Tier II Capital 1,509 1,567 596 596 88 74 2,192 2,237 2. Risk Weighted Assets 56,260 58,053 23,622 27,289 7,584 6,328 87,466 91,671 3. CRAR (1 as % of 2) 11.8 12.1 15.7 15.5 17.1 18.7 13.3 13.6 Of which: Tier I 9.1 9.4 13.2 13.3 15.9 17.5 10.8 11.2 Tier II 2.7 2.7 2.5 2.2 1.2 1.2 2.5 2.4 Source: Off-site returns. Leverage Ratio since it takes into account the liquidity profile of both assets and liabilities. Furthermore, the LCR V.26 Leverage ratio is being maintained by does not impound funds of banks for lending Indian banks with effect from April 1, 2015 as a beyond what is necessary to maintain adequate supplement to risk-based capital ratios to liquidity on an on-going basis. Moreover, as the constrain the build-up of leverage and avoid LCR includes securities apart from G-secs, it is destabilising deleveraging. Defined as the ratio of expected to give a fillip to other market segments, Tier I capital to total exposure (including on- especially the corporate bond market. Currently, balance sheet exposures, derivative exposures, banks have to comply with both SLR and LCR securities financing transaction exposures and regulations, but the SLR is being gradually off-balance sheet items), the leverage ratio showed brought down to facilitate a smooth transition to an improvement for the banking system as a whole LCR reaching 100 per cent by January 1, 2019. in 2016-17, although PSBs were placed much At present, a total carve-out from the SLR is 11 below other bank-groups (Chart V.9). In view of testing of a minimum Tier I leverage ratio of 3 per cent by the BCBS till 2017, the Reserve Bank has been monitoring individual banks against an indicative leverage ratio of 4.5 per cent. Liquidity Coverage Ratio V.27 The liquidity coverage ratio (LCR) is intended to build banks’ short-term resilience to potential liquidity disruptions. LCR requires the banks to have adequate high quality liquid assets (HQLAs) to withstand a 30-day liquidity shock – net cash outflows in a severe stress scenario. Implementation of the LCR was phased in by the Reserve Bank at 60 per cent from January 1, 2015 to reach 100 per cent on January 1, 2019. The LCR is a more sophisticated tool than the statutory liquidity ratio (SLR) for liquidity risk management, 73Report on Trend and Progress of Banking in India 2016-17 least 100 per cent on an ongoing basis, which is planned to be implemented in 2018. Non-performing Assets V.29 The asset quality of banks deteriorated further during the year with the gross non- performing assets (GNPA) ratio reaching 9.3 per cent of total advances. PSBs’ GNPA ratio rose to 11.7 per cent by March 2017. Although much lower for PVBs, their GNPA ratio rose sharply during the year. FBs showed marginal improvement in asset quality. The net NPA ratio, which is an indicator of the quality of the loan book as it is adjusted for provisions, rose to more than 5 per cent (Table V.14). V.30 A deterioration in the asset quality of banks adversely impacts their lending capacity with downside risks to overall macroeconomic per cent of banks’ net demand and time liabilities conditions (Box V.1). (NDTL) that is available for consideration for LCR. During 2016-17, banks significantly improved Table V.14: Trends in Non-performing Assets – Bank Group-wise their LCR position and each bank-group was able (Amount in ` billion) to maintain LCR above 100 per cent, with the Item PSBs* PVBs FBs All PSBs’ LCR being much higher than that of PVBs SCBs# (Chart V.10). Gross NPAs Closing Balance for 2015-16 5,400 562 158 6,119 Net Stable Funding Ratio Opening Balance for 2016-17 5,400 562 158 6,120^ Addition during the year 2016-17 3,275 814 66 4,157 V.28 The net stable funding ratio (NSFR) Recovered during the year 2016-17 1,000 237 36 1,274 Written-off during the year 2016-17 827 207 51 1,085 strengthens resilience over a longer-term time Closing Balance for 2016-17 6,847 932 136 7,918 horizon than the LCR as it requires banks to fund Gross NPAs as per cent of Gross Advances** their activities with stable sources of funding on 2015-16 9.3 2.8 4.2 7.5 2016-17 11.7 4.1 4.0 9.3 an ongoing basis. The NSFR seeks to discourage Net NPAs banks from relying on short-term wholesale Closing Balance for 2015-16 3,204 267 28 3,498 Closing Balance for 2016-17 3,831 478 21 4,331 funding thereby promoting funding stability and Net NPAs as per cent of Net Advances encouraging better assessment of funding risk 2015-16 5.7 1.4 0.8 4.4 across all on- and off-balance sheet items. As per 2016-17 6.9 2.2 0.6 5.3 the Basel III requirement, NSFR is the ratio of Notes: 1. * : Includes IDBI Bank Ltd. and Bharatiya Mahila Bank. 2. # : Includes data relating to Capital Small Finance Bank available stable funding relative to the amount of Ltd. and Equitas Small Finance Bank Ltd., which were included in the Second Schedule to the Reserve Bank of required stable funding. Available stable funding India Act, 1934 with effect from November 8, 2016 and is defined as the portion of capital and liabilities December 23, 2016, respectively. 3. ^ : Opening balance for 2016-17 is different from closing expected to be reliable over the time horizon balance for 2015-16 due to inclusion of two small finance banks in 2016-17. considered by the NSFR, which extends to one 4. ** : Calculated taking gross NPAs from annual accounts of respective banks and gross advances from off-site year. The NSFR has not been phased in so far but returns. banks will be required to maintain NSFR of at Source: Annual accounts of banks and off-site returns. 74Operations and Performance of Commercial Banks Box V.1: NPAs and Credit Cycles in India – Priority versus Non-Priority Sectors The evolution of NPAs tends to be pro-cyclical albeit with a lag. When NPA ratios rise above a certain threshold, they have a negative impact on banks’ willingness to lend indicative of non- linearities and reverse causality also at work (Tracey, 2011; Cucinelli, 2015). It is observed in the Indian banking system that while credit growth on the aggregate positively affects the NPA ratio in the Indian economy (Chavan and Gambacorta, 2016), there are bi-directional effects as well. The NPA ratio has a negative contemporaneous effect on overall credit growth (RBI, 2017). These system-level relationships are investigated at a segment- specific level, that is, across the priority and non-priority sectors in view of observed differences in the levels of NPAs and credit growth as well as in access to alternative sources of finance in the two sectors. Quarterly data on year-on-year (y-o-y) credit and NPA growth for both priority and non-priority sectors from March 2002 to June 2017 was filtered to extract deviations from the trend For the non-priority sector, Granger causality at an optimal in the form of growth cycles. A visual observation of the y-o-y lag length of 6 indicated a bi-directional causality between the growth in NPAs and credit in the priority sector suggests that credit growth cycle and the NPA growth cycle. Cross-correlation they generally moved in opposite directions. The only exception coefficients showed that the credit growth cycle and the NPA being a close co-movement with more than characteristic growth cycle in the non-priority sector were positively and volatility for an intermediate period between December 2011 significantly correlated with a lag of 16 quarters. The long and June 2014 (Chart 1A). In the non-priority sector, movement gestation period of infrastructural and core industrial projects in opposite directions was generally observed (Chart 1B). covered under the non-priority sector could explain the longer lag in this sector. However, the NPA growth cycle negatively For the priority sector, Granger causality at a lag length (5) affected the credit growth cycle after about just one quarter. optimised through the AIC, LR and HQ criteria in a VAR Banks responded to the stress on their balance sheets by framework indicated bi-directional causality between these curtailing the supply of credit to the sector. two cycles.3 NPA growth cycles affected credit growth cycles negatively and significantly with a lag of four quarters while To conclude, the effects of credit growth on NPA growth played credit growth cycles positively and significantly affected NPA out, as expected, in both priority and non-priority sectors in growth cycles with a lag of one quarter. Agriculture forms line with the sector-specific characteristics. On the other hand, a substantial part of priority sector lending. The bulk of growing credit risk in the non-priority sector evoked a more agricultural credit is primarily disbursed before the four- prompt contraction in credit growth to that sector as compared quarter long agricultural crop year while repayment of credit to the characteristic lag in the impact of credit risk on bank is due after the harvest following each cropping season which lending in the priority sector. For some time now, the non- are of a shorter term by nature. These lags then seem intuitively priority sector has contributed more to the weakening quality plausible. of assets on the bank balance sheets than the priority sector. Hence, it is not surprising that a reduction in lending activities in the non-priority sector followed soon after sharp increases in the NPA growth cycle in the sector. References Chavan, P. and L. Gambacorta (2016), “Bank Lending and Loan Quality – The Case of India”, BIS Working Paper no. 595. Cucinelli, D. (2015), “The Impact of Non-performing Loans on Bank Lending Behaviour: Evidence from the Italian Banking Sector”, Eurasian Journal of Business and Economics, Vol. 8, pp. 59-71. RBI (2017), “Monetary Policy Report”, April, Mumbai. Tracey, M. (2011), “The Impact of Non-performing Loans on Loan Growth: An Econometric Case Study of Jamaica and Trinidad and Tobago”, Financial Stability Department, Bank of Jamaica. 3 AIC – Akaike Information Criterion; LR – Sequential Modified Likelihood Ratio; HQ – Hannan-Quinn Information Criterion. 75Report on Trend and Progress of Banking in India 2016-17 during 2016-17, indicating an increase in the stickiness of NPAs. In the case of PSBs, the pace of loans slipping into the sub-standard asset category declined in the last quarter of the year (Table V.15). V.33 Large borrowers who have an exposure of `50 million or more accounted for about 86.5 per cent of all NPAs, while their share in total advances was 56 per cent by end-March 2017. All large borrowal loan accounts with any sign of stress (including special mention account-0 (SMA-0), SMA-1, SMA-2, NPAs and restructured loans) accounted for about 32 per cent of the total funded amount outstanding of PSBs as against 17.4 per cent in the case of PVBs. This suggests persisting stress on the asset quality of the banking system (Chart V.12). V.31 Following the AQR in July 2015, the asset quality of banks deteriorated sharply. Accounts V.34 This is corroborated by the high slippage identified as NPAs in the list of one bank led to ratio – the ratio of fresh NPAs to standard advances loan facilities extended to the same borrower by at the beginning of the year – of the banking system other banks being identified as NPAs too. The albeit with some improvement over the previous withdrawal of regulatory forbearance on year. Among bank groups, the slippage ratio of restructured advances since April 1, 2015 also PSBs declined while that of PVBs firmed up during contributed to a steady shift of restructured 2016-17 (Chart V.13). standard advances into NPAs (Chart V.11). V.35 Sector-wise, more than three-fourth of the V.32 The share of doubtful and loss assets in delinquent loans were concentrated in the non- total loan assets of PSBs and PVBs increased priority sector with industries recording the Table V.15: Classification of Loan Assets – Bank Group-wise (As at end-March) (Amount in ` billion) Bank Group Year Standard Assets Sub-Standard Assets Doubtful Assets Loss Assets Amount Per cent* Amount Per cent* Amount Per cent* Amount Per cent* PSBs# 2016 52,875 90.7 2,005 3.4 3,232 5.5 163 0.3 2017 51,816 88.3 1,731 3.0 4,904 8.4 213 0.4 PVBs 2016 19,184 97.2 186 0.9 311 1.6 62 0.3 2017 21,748 95.9 310 1.4 519 2.3 90 0.4 FBs 2016 3,606 95.8 62 1.6 60 1.6 36 0.9 2017 3,304 96.0 40 1.2 83 2.4 14 0.4 All SCBs 2016 75,666 92.5 2,252 2.8 3,603 4.4 260 0.3 2017 76,868 90.7 2,081 2.5 5,505 6.5 316 0.4 Notes: 1. Constituent items may not add up to the total due to rounding-off. 2. *: As per cent to gross advances. 3. #: Includes IDBI Bank Ltd. and Bharatiya Mahila Bank. Source: Off-site returns. 76Operations and Performance of Commercial Banks highest level of NPAs, followed by the infrastructure were vehicle and transport equipment, cement, sector (Table V.16). construction, textiles and engineering. In general, PSBs’ exposure to industries in stress was much V.36 Within industries, basic metals and higher as compared to that of PVBs (Chart V.14). products had the highest level of stress (GNPAs plus restructured standard advances). Other V.37 Micro and small enterprises (MSEs) NPAs industrial sectors with elevated levels of stress rose to reach 8.4 per cent in March 2017 while Table V.16: Sector-wise NPAs of Banks (As at end-March) (Amount in ` billion) Bank Priority Sector Of which Non-priority Sector Total NPAs Group Agriculture Micro and Small Others Enterprises Amt. Per cent# Amt. Per cent# Amt. Per cent# Amt. Per cent# Amt. Per cent# Amt. Per cent# PSBs* 2016 1,281 25.5 448 8.9 658 13.1 175 3.5 3,740 74.5 5,021 100.0 2017 1,543 24.1 548 8.5 757 11.8 238 3.7 4,868 75.9 6,411 100.0 PVBs 2016 101 21.0 40 8.2 47 9.6 15 3.1 382 79.0 484 100.0 2017 133 18.0 53 7.2 64 8.7 16 2.2 605 82.0 738 100.0 FBs 2016 23 14.3 0.4 0.3 4 2.3 19 11.7 135 85.7 158 100.0 2017 24 17.8 1 0.5 4 3.1 19 14.2 112 82.2 136 100.0 All SCBs 2016 1,405 24.8 488 8.6 708 12.5 208 3.7 4,257 75.2 5,662 100.0 2017 1,700 23.3 602 8.3 825 11.3 273 3.7 5,585 76.7 7,285 100.0 Notes: 1. Amt.: – Amount. 2. #: Share in total NPAs. 3. *: Includes IDBI Bank Ltd and Bhartiya Mahila bank. 4. Constituent items may not add up to the total due to rounding off. Source: Off-site returns. 77Report on Trend and Progress of Banking in India 2016-17 retail loans and the real estate sectors continued Revised Prompt Corrective Action Framework to record moderate NPAs (Chart V.15). V.39 The Reserve Bank introduced the revised V.38 There was an improvement in the provision prompt corrective action (PCA) framework with coverage ratio (PCR) for the banking system as a effect from April 1, 2017 based on the financials whole barring PVBs (Chart V.16). of the banks for the year ended March 31, 2017. Capital (CRAR/ common equity tier (CET) I ratio), asset quality (net non-performing assets (NNPA) ratio), profitability (return on assets) and leverage (Tier I leverage ratio) are the key areas for monitoring in the revised framework4. Breach of any risk threshold will result in invocation of PCA by the Reserve Bank (Table V.17). So far, seven PSBs have been put under PCA. Recovery of NPAs V.40 Recovery of banks’ NPAs remains poor, having declined to 20.8 per cent by end-March 2017 from 61.8 per cent in 2009. During 2016- 17, Debt Recovery Tribunals (DRTs) made the highest amount of recovery, followed by the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest 4 In the revised framework, the CET I ratio and the tier I leverage ratio have been added as additional indicators. Various corrective actions on breach of risk thresholds have also been fine-tuned. 78Operations and Performance of Commercial Banks Table V.17: Revised PCA Matrix – Indicators and Risk Thresholds Indicator Risk Threshold 1 Risk Threshold 2 Risk Threshold 3 CRAR + applicable CCB* >=7.75% but <10.25% >=6.25% but <7.75% - CET I Capital Ratio + applicable CCB* >=5.125% but <6.75% >=3.625% but <5.125% <3.625% NNPA Ratio >=6.0% but <9.0% >=9.0% but <12.0% >=12.0% RoA Negative RoA for two consecutive years Negative RoA for three consecutive years Negative RoA for four consecutive years Tier I Leverage Ratio >=3.5% but <= 4.0% <3.5% - Note: *: Applicable CCB is 1.25%, 1.875% and 2.5% as on March 31, 2017, March 31, 2018 and March 31, 2019, respectively. Source: Reserve Bank of India. (SARFAESI) Act and Lok Adalats. The significant NPAs by SCs / RCs indicates that acquisition cost improvement in the case of DRTs was due to as a proportion of the book value of assets opening of new tribunals, strengthening existing increased from 28.7 per cent in March 2014 to infrastructure and computerised processing of 36 per cent in March 2017, indicating that the court cases (Table V.18). banks had to incur lower haircuts on account of sale of NPAs. V.41 An alternate option for banks for enforcement of security interest is sale of NPAs to V.42 Recent years have witnessed a sharp pick- securitisation companies/reconstruction up in the sale of stressed assets to SCs/RCs by companies (SCs/RCs) registered under the PVBs and FBs, however, sale of NPAs by PSBs SARFAESI Act, 2002 with banks taking some remains lukewarm (Chart V.17). haircut on every sale. An analysis of purchase of Table V.18: NPAs of SCBs Recovered through Various Channels (Amount in ` billion) Recovery Channel 2015-16 2016-17 No. of Cases Amount Amount Col. (4) as % No. of Cases Amount Amount Col. (8) as % of Referred Involved Recovered* of Col. (3) Referred Involved Recovered* Col. (7) 1 2 3 4 5 6 7 8 9 i) Lok Adalats 4,456,634 720 32 4.4 2,152,895 1,058 38 3.6 ii) DRTs 24,537 693 64 9.2 28,902 671 164 24.4 iii) SARFAESI Act 173,582 801 132 16.5 80,076 1,131 78 6.9 Total 4,654,753 2,214 228 10.3 2,261,873 2,860 280 9.8 Notes: 1. *: Refers to amount recovered during the given year, which could be with reference to cases referred during the given year as well as during the earlier years. 2. DRTs – Debt Recovery Tribunals. 79Report on Trend and Progress of Banking in India 2016-17 Table V.19: Details of Financial Assets Table V.20: Sectoral Deployment of Securitised by SCs / RCs Gross Bank Credit (Amount in ` billion) (Amount in ` billion) Sr Item Outstanding Percentage Item Jun-14 Jun-15 Jun-16 Jun-17 No as on Variation 1. Book Value of Assets 1598 1750 2377 2627 Mar-16 Mar-17 2015-16 2016-17 Acquired 2. Security Receipts Issued 520 536 790 940 1 Agriculture & Allied Activities 8,829 9,924 15.3 12.4 by SCs / RCs 2 Industry 27,307 26,800 2.7 -1.9 of which 3. Security Receipts Subscribed to by 2.1 Infrastructure 9,648 9,064 4.4 -6.1 (a) Banks 429 441 651 777 2.2 Micro and Small Industries 3,715 3,697 -2.3 -0.5 (b) SCs / RCs 74 73 114 142 3 Services 15,411 18,022 9.1 16.9 of which (c) FIIs 1 1 3 3 3.1 Trade 3,811 4,279 4.2 12.3 (d) Others (Qualified 16 21 22 18 Institutional Buyers) 3.2 Commercial Real Estate 1,776 1,856 6.7 4.5 4. Amount of Security 107 123 149 156 3.3 Tourism, Hotels & 371 375 0.1 1.2 Restaurants Receipts Completely Redeemed 3.4 Computer Software 191 179 10.9 -6.3 3.5 Non-banking Financial 3,527 3,910 13.2 10.9 Source: Quarterly statement submitted by SCs / RCs. Companies 4 Personal Loans 13,922 16,200 19.4 16.4 of which V.43 Seller banks subscribed to more than 80 4.1 Credit Card Outstanding 377 521 23.7 38.4 4.2 Education 682 701 7.7 2.7 per cent of the total security receipts (SRs) issued 4.3 Housing (including 7,468 8,601 18.8 15.2 (Table V.19). Priority Sector Housing) 4.4 Advances against Fixed 667 661 6.7 -0.9 Deposits (including FCNR V. Sectoral Distribution of Bank Credit (B), NRNR Deposits, etc.) 5 Non Food Credit (1-4) 65,469 70,946 9.1 8.4 Sectoral Deployment 6 Gross Bank Credit 66,500 71,347 9.0 7.3 Note: Percentage variations could be slightly different as absolute V.44 At the aggregate level, growth in non-food numbers have been rounded off to ` billion. Source: Sectoral deployment of bank credit, Reserve Bank of India. credit decelerated during 2016-17, extending a slowdown that commenced in 2015. Credit to regarding the implementation of the Real Estate industries, which accounted for 38 per cent of (Regulation and Development) Act. In June 2017, total non-food credit went into contraction. Within this category, the decline in credit to infrastructure was stark. Credit to the services sector, especially in the trade segment, picked up. With respect to non-bank financial companies (NBFCs) which accounted for more than one-fifth of the credit to the services sector, it remained in double-digits although some moderation set in during 2016-17 (Table V.20). V.45 Credit to agriculture and allied activities and personal loans also experienced deceleration in growth (Chart V.18). Retail Loans V.46 Housing loans, which account for more than half of the retail loan portfolio of banks, decelerated sharply, attributable to the transitory effects of demonetisation and uncertainty 80Operations and Performance of Commercial Banks risk weights and provisioning on standard assets on certain categories of individual housing loans were reduced with a view to providing a boost to the housing segment. Auto loans, another major component of retail loans, continued to record robust growth, albeit with some deceleration in 2016-17. Likewise, credit was robust in respect of consumer durables and credit card loans while education loans slowed down and advances against fixed deposits shrank (Table V.21). Priority Sector Credit V.47 Priority sector credit growth slowed sharply during the year in line with deceleration in overall credit. However, methodological changes in the reporting and monitoring of priority sector regulations by the Reserve Bank accentuated it5 (Chart V.19). respect of total agriculture, small and marginal V.48 PVBs exceeded the overall priority sector farmers, non-corporate individual farmers and target of 40 per cent of Adjusted Net Bank Credit weaker sections. PSBs marginally missed the (ANBC) or credit equivalent amount of off-balance overall priority sector target, but they could sheet exposure (OBE), whichever is higher, but achieve various sub-targets except for micro- shortfalls were reported in certain sub-targets in enterprises (Table V.22). Table V.21 : Retail Loan Portfolio of Banks Priority Sector Lending Certificates (Amount in ` billion) V.49 Introduced in April 2016, priority sector Sr. Item Amount Percentage No Outstanding Variation lending certificates (PSLCs) allow the market 2016 2017 2016 2017 mechanism to enable the achievement of priority 1 Housing Loans 7625 8530 18.5 11.9 sector lending targets by leveraging on the 2 Consumer Durables 182 215 -0.3 18.4 comparative strengths of different banks. While 3 Credit Card Receivables 469 649 24.2 38.3 4 Auto Loans 1543 1866 24.0 20.9 PVBs and FBs are typically buyers of PSLCs; 5 Education Loans 681 728 9.5 6.9 PSBs, SFBs and RRBs are sellers. The total trade 6 Advances against Fixed Deposits 723 680 11.4 -6.0 (incl. FCNR (B), etc.) value of PSLCs was `498 billion during 2016-17 7 Advances to Individuals against 52 51 -10.0 -2.8 Shares, Bonds, etc. out of which 48.3 per cent of the trades occurred 8 Other Retail Loans 2689 3355 -4.2 24.8 during Q4:2016-17. Trading tends to be Total Retail Loans 13965 16074 12.9 15.1 (19.2) (21.2) concentrated in the last month of each quarter Notes: 1. Figures in parentheses represent percentage share of retail as it makes business sense for buyer banks to loans in total loans and advances. The amount of total loans and advances are as provided in the off-site returns of SCBs. part with the premium only at the end of the 2. Percentage variations could be slightly different as absolute quarter to realise the time value of money to the numbers have been rounded off to ` billion. Source: Off-site returns. maximum. The highest weighted average 5 From 2016-17, monitoring of priority sector achievement against the target was shifted from end of the financial year to average of priority sector target /sub-target achievement as at the end of each quarter. 81Report on Trend and Progress of Banking in India 2016-17 Table V.22: Priority Sector Lending by Banks (As at March 31, 2017) (Amount in ` billion) Item Target / sub- Public Sector Banks Private Sector Banks Foreign Banks target (per cent of ANBC/ Amount Per cent of Amount Per cent of Amount Per cent of OBE) outstanding ANBC/OBE outstanding ANBC/OBE outstanding ANBC/OBE 1 2 3 4 5 6 7 8 Total Priority Sector Advances 40 19,889 39.5 7,110 42.5 1,238 36.9 of which Total Agriculture 18 9,229 18.3 2,762 16.5 176 - Small and Marginal Farmers 8 4,375 8.7 920 5.5 - - Non-corporate Individual Farmers# 11.7 6,273 12.5 1,750 10.5 - - Micro Enterprises 7.5 3,151 6.3 1,386 8.3 - - Weaker Sections 10 5,753 11.4 1,507 9.0 53 - Notes: 1. -: Nil/negligible. 2. Data are provisional. 3. #: Domestic SCBs were directed to ensure that their overall lending to non-corporate farmers does not fall below the system-wide average of the last three years’ achievement. All efforts should be made to reach the level of 13.5 per cent direct lending to the beneficiaries who earlier constituted the direct agriculture sector. The applicable system wide average figure for computing achievement under priority sector lending will be notified every year. For FY 2016-17, the applicable system wide average figure is 11.70 per cent. 4. As on March 31, 2017, the specified priority sector lending targets / sub-targets is applicable for domestic SCBs/foreign banks with 20 branches or more as per cent of ANBC or credit equivalent amount of OBE, whichever is higher as on March 31 of the preceding year. The target for the total priority sector, total agriculture and weaker sections in case of foreign banks with 20 branches and above is to be achieved by March 2018. The sub-target for small and marginal farmers and micro-enterprises for foreign banks with 20 branches and above would be made applicable post-2018 after a review in 2017. 5. For foreign banks having less than 20 branches, the target of 40 per cent of ANBC or credit equivalent amount of OBE, whichever is higher, as on March 31 of the preceding year is to be achieved in a phased manner by March 2020. premiums on PSLCs across various categories maintained the tempo of loans to the sector, PVBs were observed in the first quarter of 2016-17 recorded a decline (Appendix Table V.4). since the PSLCs purchased during the first VI. Operations of Scheduled Commercial quarter can be reckoned for achievement at all Banks in the Capital Market the four quarterly reporting dates. V.52 During 2016-17 and during 2017-18 so V.50 Highest PSLC premiums were observed far, the Nifty Bank Index has outperformed Nifty for the PSLC – small and marginal farmers (SMF) 50 reflecting better performance of bank equities as it is the only PSLC which can be reckoned for as compared to other sectors. Movement in the achievement under all of the following targets, viz., Nifty Bank Index was guided by a host of factors SMF, non-corporate farmers, agriculture, overall including enactment of the Insolvency and priority sector and weaker sections. The lowest Bankruptcy Code (IBC), 2016, easing of the premiums were observed for PSLC-General, monetary policy rate, net purchases by domestic which are counted towards the overall target only. mutual funds following the liquidity glut due to demonetisation, net purchases by foreign Credit to Sensitive Sectors institutional investors (FIIs) due to a favourable V.51 Credit to sensitive sectors decelerated global equity market, revision of the PCA during 2016-17. The real estate sector, which framework by the Reserve Bank, promulgation of accounts for 93 per cent of total loans to sensitive the Banking Regulation (Amendment) Ordinance, sectors was adversely impacted by demonetisation, 2017 and identification of stressed accounts by which was also reflected in credit demand. About the Reserve Bank for resolution through the IBC. 20 per cent of total loans and advances of SCBs In Q1:2016-17, the Nifty Private Bank Index goes to the real estate sector. While PSBs yielded better returns than the Nifty PSU Bank 82Operations and Performance of Commercial Banks Index. However, later during the year the Nifty PSU V.54 During 2016-17, 13 out of 27 PSBs Bank Index outperformed the Nifty Private Bank witnessed increased public shareholding due to Index possibly due to value buying of PSB stocks recapitalisation (Chart V.22). by investors, proposed restructuring of PSBs, V.55 At the end of March 2017, the maximum expectation of early resolution of NPA problem foreign shareholding in the case of PSBs was only and deceleration in the growth of fresh NPAs. up to 12.2 per cent. By contrast, four PVBs had Following the promulgation of the Banking Regulation (Amendment) Ordinance, 20176 which empowers the Reserve Bank to direct banks to initiate insolvency proceedings in respect of corporate borrowers in default, under the IBC, 2016 in May 2017 and the identification of certain accounts by the Reserve Bank, the Nifty PSU Bank Index corrected. However, following the announcement by the Government to recapitalise PSBs on October 24, 2017, Nifty PSU Bank Index rallied sharply. Although, it marginally corrected, thereafter (Chart V.20). VII. Ownership Pattern in Scheduled Commercial Banks V.53 While the Indian banking system is dominated by PSBs, the share of PVBs has been rising in recent years (Chart V.21). 6 Subsequently, the Banking Regulation (Amendment) Act, 2017 was enacted by the Parliament, which received the assent of the President on August 25, 2017. 83Report on Trend and Progress of Banking in India 2016-17 foreign shareholding in excess of 50 per cent. abroad as well as overseas presence in the form (Appendix Table V.5). of 26 subsidiaries, 53 representative offices and eight joint ventures. The number of branches of VIII. Foreign Banks’ Operations in India Indian banks declined during the year reflecting and Overseas Operations of Indian Banks efforts towards rationalisation so as to improve V.56 At end-March 2017, 44 foreign banks were efficiency and minimise costs (Table V.23). Unlike operating through 295 branches, down from 46 Indian banks operating abroad, no foreign bank foreign banks with 325 branches in 2016. In operates as a wholly owned subsidiary in India, addition, there were 39 representative offices of despite near national treatment given to them by foreign banks. Indian banks had 186 branches the Reserve Bank. Table V.23: Overseas Operations of Indian Banks (As at end-March) Name of the Bank Branch Subsidiary Representative Joint Venture Other Offices* Total Office Bank 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 1 2 3 4 5 6 7 8 9 10 11 12 13 I. Public Sector Banks 168 166 23 23 35 35 7 8 33 36 266 268 1 Allahabad Bank 1 1 0 0 0 0 0 0 0 0 1 1 2 Andhra Bank 0 0 0 0 2 2 0 0 0 0 2 2 3 Bank of Baroda 51 50 9 9 1 1 2 2 10 10 73 72 4 Bank of India 28 29 5 5 5 4 0 0 0 0 38 38 5 Canara Bank 8 8 0 1 1 1 0 0 0 0 9 10 6 Central Bank of India 0 0 0 0 2 2 0 0 0 0 2 2 7 Corporation Bank 0 0 0 0 2 2 0 0 0 0 2 2 8 Dena Bank 0 0 0 0 1 1 0 0 0 0 1 1 9 Indian Bank 4 4 0 0 0 0 0 0 0 0 4 4 10 Indian Overseas Bank 8 8 0 0 3 2 0 0 3 3 14 13 11 IDBI Bank Ltd. 1 1 0 0 0 0 0 0 0 0 1 1 12 Punjab National Bank 3 3 3 2 3 4 1 2 0 0 10 11 13 State Bank of India 55 53 5 5 7 7 4 4 20 23 91 92 14 State Bank of Travancore 0 0 0 0 1 1 0 0 0 0 1 1 15 State Bank of Hyderabad 0 0 0 0 1 1 0 0 0 0 1 1 16 Syndicate Bank 1 1 0 0 0 0 0 0 0 0 1 1 17 UCO Bank 4 4 0 0 0 1 0 0 0 0 4 5 18 Union Bank 4 4 1 1 3 3 0 0 0 0 8 8 19 United Bank of India 0 0 0 0 2 2 0 0 0 0 2 2 20 Oriental Bank of Commerce 0 0 0 0 1 1 0 0 0 0 1 1 II. Private Sector Bank 20 20 3 3 18 18 0 0 0 0 41 41 21 Axis Bank 5 5 1 1 3 3 0 0 0 0 9 9 22 HDFC Bank Ltd. 3 3 0 0 3 3 0 0 0 0 6 6 23 ICICI Bank Ltd. 12 12 2 2 6 5 0 0 0 0 20 19 24 IndusInd Bank Ltd. 0 0 0 0 3 3 0 0 0 0 3 3 25 Federal Bank Ltd. 0 0 0 0 1 2 0 0 0 0 1 2 26 Kotak Mahindra Bank Ltd. 0 0 0 0 1 1 0 0 0 0 1 1 27 Yes Bank 0 0 0 0 1 1 0 0 0 0 1 1 All Banks 188 186 26 26 53 53 7 8 33 36 307 309 Note: *: Other Offices include marketing / sub-office, remittance centres, etc. Source: Reserve Bank of India. 84Operations and Performance of Commercial Banks IX. Payment System Indicators of number of cash withdrawals and increasing Scheduled Commercial Banks use of credit/debit cards for retail payments. Further, the cost of transactions at ATMs is V.57 The Reserve Bank took various policy higher than interchange recovered by the acquirer. measures to expand and strengthen the payment Hence, banks are reluctant to set up new ATMs system infrastructure and to introduce various (Chart V.24). innovative products, which are accessible, convenient, cost-effective and secure as envisaged Off-site ATMs in the Payment System Vision Document 2016-18. V.60 The share of off-site ATMs in total ATMs The withdrawal of high denomination SBNs for all SCBs remained less than 50 per cent. In provided a boost to the objective of a ‘less-cash the case of PSBs, however, which account for 71 society’ as people shifted to card based transactions per cent of the total ATMs, the share of off-site and various modes of electronic payments ATMs was merely 41.7 per cent as against 60.8 (such as NACH, NEFT, UPI, PPI and IMPS). During per cent and 77.3 per cent in case of PVBs and 2016-17, 88.8 per cent of the non-cash retail FBs, respectively (Table V.24). payments in terms of volume and 63.3 per cent White-label ATMs of the non-cash retail payments in terms of value were undertaken through cards and electronic V.61 The number of white label ATMs (WLAs), modes (Chart V.23). set up, owned and operated by non-bank entities, Growth in ATMs Table V.24 : ATMs of Scheduled V.58 The coverage of ATMs increased as the Commercial Banks total number of ATMs installed crossed 0.2 million (As at end-March 2017) as at end March 2017 (Table V.24). Sr. Bank Group On-site Off-site Total Number No. ATMs ATMs of ATMs V.59 However, saturation is observed in the 1 2 3 4 5 growth of ATMs in view of steady deceleration I Public Sector Banks 86,545 62,010 148,555 II Private Sector Banks 23,045 35,788 58,833 in the number of ATMs across various bank III Foreign Banks 219 747 966 groups in recent years, which may be attributable IV All SCBs 109,809 98,545 208,354 to electronic transactions, disincentivising the Note: Data excludes White Label ATMs (WLAs). 85Report on Trend and Progress of Banking in India 2016-17 Table V.25: Credit and Debit Cards Issued by Scheduled Commercial Banks (As at end-March 2017) (in million) Sr Bank Group Outstanding Number Outstanding Number No. of Credit Cards of Debit Cards 2016 2017 2016 2017 1 2 3 4 5 6 I Public Sector Banks 5.0 6.1 548.5 639.5 II Private Sector Banks 14.7 18.6 110.3 128.2 III Foreign Banks 4.7 5.1 3.0 4.0 IV All SCBs 24.5 29.8 661.8 771.6 Note: Figures may not add up to the total due to rounding-off. The volume of PPIs sharply rose to 1,964 million as at end-March 2017 from 748 million in the previous year. The value of PPIs also witnessed significant growth during the year (Chart V.26). According to the Reserve Bank’s guidelines, the increased by 8.9 per cent to 14,121 by end-March maximum value of a pre-paid payment instrument 2017 from previous year. It needs to be noted that shall not exceed `100,000 at any point of time. 88.7 per cent of the WLAs are operated by only Unified Payments Interface two WLA operators. Unlike the ATMs which are concentrated in urban and metropolitan centres, V.64 The unified payments interface (UPI) was around 74 per cent of the WLAs were located in introduced in 2016-17 to provide an alternative rural (42.4 per cent) and semi-urban centres (31.6 and convenient means of electronic payments. In per cent). this regard, National Payments Corporation of Debit and Credit Cards V.62 Both debit and credit cards issued by SCBs recorded growth of more than 16 per cent during 2016-17 though debit cards witnessed further deceleration in growth. Rupay cards issued under the Pradhan Mantri Jan Dhan Yojana (PMJDY) was a major driver of increase in number of debit cards. PSBs (82.9 per cent) and PVBs (62.4 per cent) continued to maintain a strong lead in debit and credit cards, respectively (Table V.25; Chart V.25). Pre-paid Payment Instruments V.63 The usage of pre-paid payment instruments (PPIs) for remittances as also for payment towards goods and services has been on an increase. The withdrawal of SBNs accelerated the usage of PPIs. 86Operations and Performance of Commercial Banks Table V.26: Region-wise Complaints Received at Banking Ombudsman Offices BO Office Number of Percentage Complaints Variation 2015-16 2016-17 2016-17 Ahmedabad 5,909 9,552 61.7 Bengaluru 5,119 7,042 37.6 Bhubaneswar 3,050 2,582 -15.3 Bhopal 5,748 5,671 -1.3 Kolkata 4,846 7,834 61.7 Chennai 8,645 9,007 4.2 Chandigarh 4,571 8,189 79.2 Guwahati 1,328 1,569 18.1 Hyderabad 5,910 6,570 11.2 Jaipur 4,664 6,740 44.5 Kanpur 9,621 8,150 -15.3 Patna 5,003 6,225 24.4 Mumbai 12,333 16,299 32.2 New Delhi 22,554 24,837 10.1 Thiruvananthapuram 3,593 3,855 7.3 *New Delhi II 0 4,935 - *Dehradun 0 948 - India (NPCI) was accorded approval to introduce *Ranchi 0 715 - unstructured supplementary service data (USSD) *Raipur 0 237 - 2.0 mobile banking facility (*99# which can be *Jammu 0 30 - Total 102,894 130,987 27.3 used on any handset and does not require internet Notes: 1. -: Nil/negligible. connection by the customers), which is integrated 2. * Offices opened in 2016-17. 3. Includes SCBs, RRBs and UCBs. with UPI. The UPI allows money transfers between Source: Various Regional Offices of Banking Ombudsman. any two bank accounts by using a smartphone as in addition to the existing 15 BO offices to ensure well as feature phone (USSD 2.0). It also allows a fair treatment of customers. During 2016-17, the customer to pay directly from a bank account to different merchants, both online and offline on total number of complaints increased by 27.3 per the basis of virtual address instead of bank cent, up from 20.9 per cent in the previous year. account details. During the year, 17.9 million Except for a few BO offices in Tier II cities, most transactions worth `69.5 billion occurred through of the Tier I7 and Tier II cities recorded a significant UPI. increase in the number of complaints (Table V.26). V.66 BO offices in six Tier I cities received 54.7 X. Customer Service per cent of the total complaints. Population-group V.65 Consumer protection and awareness has wise, the largest proportion of complaints was assumed a critical role for the Reserve Bank in received from urban areas followed by view of the increasing customer base of banks, metropolitan, semi-urban and rural areas. During predominantly from vulnerable sections of society, 2016-17, the share of complaints from urban and and the introduction of technology based banking rural bank customers further increased while the products. In this direction, the Reserve Bank set share of metropolitan and semi-urban customers up five more Banking Ombudsman (BO) offices ebbed (Chart V.27). 7 Tier I cities are New Delhi, Mumbai, Chennai, Kolkata, Bengaluru and Hyderabad. 87Report on Trend and Progress of Banking in India 2016-17 V.67 In recent years, non-observance of the fair practices code has been a major complaint against banks, followed by complaints related to ATM/ credit/debit cards, non-adherence to the code of the Banking Codes and Standards Board of India (BCSBI) and pensions (Chart V.28). V.68 Bank group-wise, PSBs (67.9 per cent) received the largest number of complaints, followed by PVBs (29.3 per cent) and FBs (2.7 per cent), largely reflecting their shares in total loans. However, if number of complaints is normalised by the number of branches / number of accounts (deposit + loans), the highest number of complaints were against FBs, followed by PVBs and PSBs (Chart V.29). 88Operations and Performance of Commercial Banks XI. Financial Inclusion progress made under various financial inclusion parameters as prescribed by the Reserve Bank. V.69 Under the advice of the Reserve Bank, SCBs have been devising three-year financial V.70 During 2016-17, the number of brick and inclusion plans (FIP) congruent with their mortar branches in rural areas declined marginally. business strategies and comparative advantages With an increasing number of villages being as an integral part of their corporate plans. FIP covered through business correspondents (BCs) include self-set targets to expand their outreach and other modes, the total number of banking in terms of outlets and customer base as well as outlets in villages showed a marginal uptick to offer a range of products suited for the (Table V.27). purpose. They include specific goals for coverage V.71 The dominance of BCs in banking services of unbanked villages, opening of accounts and in rural areas can be gauged from the fact that in other specific products aimed at financially March 2017, about 91 per cent of the banking excluded segments. Two phases of the financial outlets in villages were BCs as against 50.5 per inclusion plans, i.e., Phase-I (2010-13) and cent in March 2010 (Chart V.30). This underscores Phase-II (2013-16) have already been completed. the increasing importance of technology in the Considerable progress was made through these provision of banking services. Further, given that financial inclusion plans towards achieving BCs which provide banking services over a universal financial inclusion (Table V.27). minimum of 4 hours per day and for at least 5 Currently, the third phase of FIP (2016-19) is days a week have been recognised as banking being implemented under which granular outlets, their importance is set to increase further. monitoring is done at the district level to assess Pradhan Mantri Jan Dhan Yojana the progress in financial inclusion. FIPs have also been extended to cover the small finance banks V.72 The period since August 2014 is co- and they have been advised to report on the terminus with the implementation of the Pradhan Table V.27: Progress under Financial Inclusion Plans, All SCBs including RRBs Sr. Particulars Mar-10 Mar-16 Mar-17 Half year Percentage No. ended change Sep-17* (Mar-2016 – Mar-17) 1 Banking Outlets in Villages – Branches 33,378 51,830 50860 49,527 -1.9 2 Banking Outlets in Rural Location – Branchless Mode 34,316 534,477 547,233 511,383 2.4 3 Banking Outlets in Villages – Total 67,694 586,307 598,093 560,910 2.0 4 Urban Locations Covered through BCs 447 102,552 102,865 123,941 0.3 5 BSBDA – Through Branches (No. in million) 60 238 254 245 6.7 6 BSBDA – Through Branches( Amt. in ` billion) 44 474 691 635 45.8 7 BSBDA – Through BCs (No. in million) 13 231 280 278 21.2 8 BSBDA – Through BCs (Amt. in ` billion) 11 164 285 306 73.8 9 BSBDA – Total (No. in million) 73 469 533 522 13.6 10 BSBDA – Total (Amt. in ` billion) 55 638 977 941 53.1 11 OD Facility Availed in BSBDAs (No. in million) 0.2 9 9 6 0.0 12 OD Facility Availed in BSBDAs (Amt. in ` billion) 0.1 29 17 4 -41.4 13 KCCs – Total (No. in million) 24 47 46 46 -2.1 14 KCCs – Total (Amt. in ` billion) 1,240 5,131 5,805 5,896 13.1 15 GCC – Total (No. in million) 1 11 13 12 18.2 16 GCC – Total (Amt. in ` billion) 35 1,493 2,117 1,806 41.8 17 ICT A/Cs-BC – Total Transactions (No. in million) 27 827 1,159 662 40.1 18 ICT A/Cs-BC – Total Transactions (Amt. in ` billion) 7 1,687 2,652 1,831 57.2 Notes: 1. Absolute and percentage variation could be slightly different as numbers have been rounded off to million / billion. 2. *: Data excludes 8 RRBs. Source: Reserve Bank of India. 89Report on Trend and Progress of Banking in India 2016-17 Mantri Jan Dhan Yojana (PMJDY) of the observed. Following demonetisation, there was a Government of India, which has given a big push sharp increase in the average balances in these to financial inclusion from the supply side. During accounts. Although the average balance per this period of a little more than three years, more account has come down subsequently, they still than 300 million PMJDY accounts have been remain at a level higher than in the pre- opened and about 231 million Rupay debit cards demonetisation period (Chart V.32). Given the have been issued. In this drive, more than 96 per increased focus on supply side measures so far, cent of these accounts were opened with PSBs and there is also a need to focus on enhancing RRBs (Chart V.31). capabilities so that the individual is in a position V.73 A steady increase in the usage of these to avail the offered services and demand preferred accounts across bank-groups has also been products and services suitable to her need/choice. 90Operations and Performance of Commercial Banks V.74 The increasing focus on the BC model has also resulted in a steady decline in new brick and mortar branches. During 2016-17, newly opened branches declined by more than 30 per cent. A disconcerting feature is that 45 per cent of the new branches were opened in Tier-I centres. A declining proportion of the branches were opened in Tier-VI centres (population less than 5,000) in recent years, which lie in rural areas (Table V.28). V.75 Nonetheless, banking penetration has improved significantly and the gap across various geographical regions has declined on account of the efforts made towards expanding access to the formal financial system. Under-banked geographical regions such as the north-east as well as the eastern and central regions recorded ATMs in metropolitan centres increased, while the noteworthy improvement in population per share of ATMs in rural and urban centres bank branch. In the Southern region, which has marginally declined. In terms of geographical the highest banking penetration, population distribution, 32.1 per cent of the ATMs were per branch declined to 6,801 in March 2017 concentrated in the southern region. The eastern (Chart V.33). and north-eastern region had the least penetration Distribution of ATMs of ATMs. This largely mirrors the geographical V.76 Over the years, the spread of ATMs has distribution of bank branches (Chart V.34). played an important role in enhancing access to V.77 ATMs in urban and metropolitan centres banking services. During 2016-17, the share of accounted for 56.8 per cent of the total. In contrast to PSBs whose ATMs were relatively well distributed Table V.28: Tier-wise Break-up of Newly across various population centres, ATMs of PVBs Opened Bank Branches and FBs were concentrated in urban and Tier 2013-14 2014-15 2015-16 2016-17 metropolitan centres (Table V.29). Tier I 3,118 3,094 2,736 2,174 (27.2) (35.4) (39.2) (45.0) Table V.29: Percentage Share of ATMs of Tier II 824 606 531 327 (7.2) (6.9) (7.6) (6.8) SCBs at Various Centres Tier III 1,293 1,045 873 558 (As at end-March 2017) (11.3) (12.0) (12.5) (11.6) Tier IV 1,025 745 559 365 Bank group Rural Semi- Urban Metro- (8.9) (8.5) (8.0) (7.6) urban politan Tier V 1,463 835 635 611 (12.7) (9.6) (9.1) (12.7) 1 2 3 4 5 Tier VI 3,757 2,405 1,652 795 (32.7) (27.5) (23.6) (16.5) Public Sector Banks 19.7 28.3 28.9 23.1 Total 11,480 8,730 6,986 4,830 Private Sector Banks 8.4 23.6 26.2 41.8 (100.0) (100.0) (100.0) (100.0) Foreign Banks 1.6 1.8 18.9 77.7 Total 16.4 26.8 28.1 28.7 Note: Figures in parentheses are percentages to total. Source: Reserve Bank of India. Source: Reserve Bank of India. 91Report on Trend and Progress of Banking in India 2016-17 Microfinance Programme finance institutions (MFIs) financed by banks increased significantly, the amount of loans V.78 Steady progress has been made in the disbursed declined (Table V.30). delivery of microfinance through self-help groups (SHGs) and joint liability groups (JLGs). SHG- Cross-country Experience in Financial Inclusion bank linkage continued to be the dominant mode of microfinance with about 1.9 million SHGs V.79 Due to various efforts made by the credit linked with bank financing of `388 billion Government and the Reserve Bank, the overall during 2016-17. Although the number of micro score for financial inclusion as brought out by The Table V.30: Progress of Microfinance Programmes (As at end-March) Item Self-Help Groups Number (in Million) Amount (` billion) 2013-14 2014-15 2015-16 2016-17 2013-14 2014-15 2015-16 2016-17 Loans Disbursed by Banks 1.4 1.6 1.8 1.9 240 276 373 388 (0.2) (0.7) (0.9) (1.0) (35) (114) (194) (200) Loans Outstanding with Banks 4.2 4.5 4.7 4.8 429 515 572 616 (1.3) (2.2) (2.5) (2.8) (102) (232) (306) (341) Savings with Banks 7.4 7.7 7.9 8.6 99 111 137 161 (2.3) (3.4) (3.9) (4.3) (25) (55) (73) (87) Microfinance Institutions Number Amount (` billion) Loans Disbursed by Banks 545 597 647 2,314 103 147 208 193 Loans Outstanding with Banks 2,422 4,660 2,020 5,357 165 219 256 292 Joint Liability Groups Number (in Million) Amount (` billion) Loans Disbursed by Banks 0.21 0.46 0.57 0.70 22 44 62 95 Notes: 1. Figures in brackets give the details of SHGs covered under the National Rural Livelihoods Mission (NRLM) and the National Urban Livelihoods Mission (NULM) for 2014-15, 2015-16 and 2016-17, respectively. Earlier year data in brackets cover only NRLM / Swarnajayanti Gram Swarojgar Yojana (SGSY) groups. 2. Actual number of MFIs availing loans from banks would be less than the number of accounts, as most of MFIs avail loans several times from the same bank and also from more than one bank. Source: NABARD. 92Operations and Performance of Commercial Banks Table V.31: Financial Inclusion in BRICS and Other Emerging Economies, 2016 Overall Government Regulatory and Prudential Regulation and Regulation Grievance Redress and Score Support for Supervisory Capacity Regulation Supervision of of Electronic Dispute Resolution Financial Inclusion for Financial Inclusion Credit Portfolios Payments Mechanisms Colombia 89 100 58 100 100 75 100 India 78 83 58 75 89 100 83 Kenya 61 78 58 88 64 100 25 Mexico 60 78 58 92 50 50 50 Indonesia 55 44 83 46 83 50 83 Brazil 51 78 42 46 19 75 42 South Africa 51 39 42 63 33 50 58 Russia 49 61 58 21 69 50 17 Turkey 46 22 58 67 47 50 33 China 44 44 17 46 50 75 42 Note: Normalised score 0-100 where 100 = best. Source: Global Microscope 2016 – The Enabling Environment for Financial Inclusion, The Economist Intelligence Unit. Economist Intelligence Unit’s Global Microscope and consolidation of existing RRBs to improve improved to 78 out of 100 in 2016 from 61 in their financial performance and soundness. Many 2014. The overall score assesses the regulatory RRBs have been recapitalised by the Government ecosystem for financial inclusion by evaluating 12 intermittently to meet the minimum 9 per cent indicators across a range of emerging and CRAR in a sustainable manner and also to enable developing economies covering 55 countries. India them to extend more credit to the productive occupied the third position in terms of overall sectors. Given their mandate to focus on rural ranking, much ahead of its BRICS peers and other areas, about 90 per cent of their loan portfolios emerging economies. India had an impeccable consisted of priority sector lending, with agriculture constituting 74.6 per cent of their total priority score in terms of regulation of electronic payments sector loans in March 2017 (Table V.32). (Table V.31). This underscores the widespread positive action taken to create a regulatory Table V.32: Purpose-wise Outstanding environment which is conducive to digital Advances by RRBs economic activity. A pan-India survey conducted (As at end-March) by the Reserve Bank showed that the average score (Amount in ` billion) in various financial literacy indicators was below Sr. No. Purpose 2016 2017 P the minimum required threshold suggested by the 1 2 3 4 I Priority (i to v) 1779 1934 OECD/INFE (International Network on Financial Per cent of Total Loans Outstanding 86.1 89.2 Education) Toolkit. This suggests the need to i Agriculture 1317 1444 ii Micro, Small and Medium Enterprises 252 282 integrate financial literacy in the agenda of iii Education 26 27 financial inclusion for promoting inclusive growth. iv Housing 132 132 v Others 52 49 II Non-priority (i to vi) 286 232 XII. Regional Rural Banks Per cent of Total Loans Outstanding 13.9 10.7 i Agriculture 1 - V.80 Regional Rural Banks (RRBs) were ii Micro, Small and Medium Enterprises 12 8 established to bring together the positive features iii Education - - iv Housing 11 15 of credit co-operatives and commercial banks and v Personal Loans 74 60 to address the credit needs of backward sections vi Others 189 149 Total (I+II) 2065 2166 in rural areas. The number of RRBs operating in Notes: 1. -: Nil / negligible. the country has come down to 56 as at end-March 2. P: Provisional. 2017 from 196 in 2005 through amalgamation Source: NABARD. 93Report on Trend and Progress of Banking in India 2016-17 V.81 The consolidated balance sheet of RRBs Table V.34: Financial Performance of recorded a significant expansion during the year. Regional Rural Banks (Amount in ` billion) Current and saving deposits increased by 20 per cent or more, partly reflecting the impact of Sr. Item Amount Percentage No. variation demonetisation. Borrowings also increased, largely from sponsor banks and others sources. 2015- 2016- 2015- 2016- 16 17 P 16 17 P On the assets side, RRBs maintained a healthy 1 2 3 4 5 6 credit growth, while investments made a A Income (i + ii) 354 388 10.9 9.6 turnaround (Table V.33). i Interest Income 333 352 10.5 5.7 ii Other Income 21 36 18.2 71.4 V.82 Despite a sharp increase in provisioning B Expenditure (i+ii+iii) 334 365 14.5 9.3 due to higher NPAs, the net profits of RRBs i Interest Expended 217 228 14.7 5.1 increased in 2016-17 largely attributed to ii Operating Expenses 97 95 7.1 -2.1 increase in both interest and other income of which, Wage Bill 69 67 23.2 -2.9 iii Provisions and Contingencies 21 42 66.2 100.0 coupled with decline in operating expenses, in C Profit contrast to the decline in profits during the i Operating Profit 22 60 -24.7 172.0 previous year. RoA remained stable, nonetheless ii Net Profit 20 23 -27.1 15.0 NIM declined (Table V.34). D Total Average Assets 3808 4288 8.4 12.6 E Financial ratios # Table V.33: Consolidated Balance Sheet of i Operating Profit 0.6 1.3 - - Regional Rural Banks ii Net Profit 0.5 0.5 - - (Amount in ` billion) iii Income (a + b) 9.3 9.0 - - (a) Interest Income 8.7 8.2 - - Sr. Item At end-March Percentage Variation No. (b) Other Income 0.6 0.8 - - 2016 2017 P 2015-16 2016-17 P iv Expenditure (a+b+c) 8.8 8.5 - - (a) Interest Expended 5.7 5.3 - - 1 Share Capital 64 64 3142.1^ 0.1 (b) Operating Expenses 2.5 2.2 - - 2 Reserves 207 231 10.4 11.7 of which, Wage Bill 1.8 1.6 - - 3 Share Capital 1 - -98.4 - Deposits / Tier II Bonds (c) Provisions and 0.5 1.0 - - Contingencies 4 Deposits 3135 3719 14.8 18.6 4.1 Current 89 107 -21.9 19.9 F Analytical Ratios (%) - - 4.2 Savings 1480 1881 12.9 27.1 Gross NPA Ratio 6.8 8.1 - - 4.3 Term 1566 1731 20.0 10.6 CRAR 12.8 9.7 - - 5 Borrowings 479 560 -19.4 16.9 Notes: 1: P: Provisional. 5.1 NABARD 399 402 -13.9 0.7 2: #: Financial ratios are percentages with respect to average 5.2 Sponsor Bank 57 96 -48.6 66.7 total assets. 5.3 Others 22 62 17.4 179.0 3. Percentage variations could be slightly different as absolute 6 Other Liabilities 123 197 1.1 59.2 numbers have been rounded off to ` billion. Source: NABARD. Total Liabilities / Assets 4009 4771 8.4 19.0 7 Cash in Hand 27 28 10.1 2.2 8 Balances with RBI 124 150 13.8 20.6 XIII. Local Area Banks 9 Other Bank Balances 46 65 -43.6 39.2 10 Investments 1696 2098 4.2 23.7 V.83 Since April 2016, one local area bank 11 Loans and Advances (net) 1952 2239 14.7 14.3 (LAB) which accounted for about three-fourth of 12 Fixed Assets 11 11 13.3 5.9 13 Other Assets # 152 180 7.9 18.4 the assets of all LABs, has converted into a small finance bank (SFB). This has led to significant Notes: 1. -: Nil / negligible. 2. P: Provisional. erosion in the significance of LABs as a bank- 3. #: Includes accumulated losses. 4. Percentage variations could be slightly different as absolute group. At end-March 2017, the total assets of LABs numbers have been rounded off to ` billion. were `7.9 billion, accounting for mere 0.01 per 5. ^: Share capital deposits merged with share capital. Source: NABARD. cent of the total assets of all SCBs (Table V.35). 94Operations and Performance of Commercial Banks Table V.35 : Profile of Local Area Banks Table V.36: Financial Performance of (As at end-March) Local Area Banks (Amount in ` billion) (Amount in ` billion) 2013-14 2014-15 2015-16 2016-17 Amount Percentage Variation Assets 18.8 23.1 27.6 7.9 Deposits 16.2 20.1 23.9 6.4 2015- 2016- 2015- 2016- 16 17# 16 17* Gross Advances 10.7 13.2 15.8 4.7 1. Income (i+ii) 3.0 1.1 18.3 10.7 Note: For 2016-17, data pertain to three LABs. For earlier years, it per- tains to four LABs. i) Interest Income 2.7 0.9 17.9 6.7 Source: Off-site returns (domestic). ii) Other Income 0.3 0.2 22.7 33.9 2. Expenditure(i+ii+iii) 2.7 0.9 20.9 12.0 i) Interest Expended 1.7 0.5 20.7 12.3 V.84 During 2016-17, LABs (adjusted for one ii) Provisions and Contingencies 0.2 0.1 22.1 -3.1 LAB converting into SFB) witnessed deceleration iii) Operating Expenses 0.9 0.4 21.2 15.3 of which, Wage Bill 0.5 0.2 20.5 7.4 in asset growth as compared to the previous year. 3. Profit At the same time, the growth in net interest income i) Operating Profit / Loss 0.4 0.2 4.5 5.0 was subdued. Nonetheless, LABs managed to ii) Net Profit / Loss 0.3 0.1 -4.0 1.2 4. Net interest income 1.0 0.4 13.3 1.7 report positive net profits due to lower growth in 5. Total assets 27.6 7.9 19.6 11.6 operating expenses and decline in provisions and 6. Financial Ratios @ contingencies (Table V.36). i) Operating Profit 1.6 2.7 - - ii) Net Profit 1.0 1.5 - - V.85 LABs were established as local banks in iii) Income 11.9 13.5 - - iv) Interest Income 10.7 11.1 - - the private sector. They were expected to bridge v) Other Income 1.1 2.4 - - the gaps in credit availability and enhance and vi) Expenditure 10.9 12.0 - - vii) Interest Expended 6.6 5.9 - - strengthen the institutional credit framework in viii) Operating Expenses 3.6 5.1 - - rural and semi-urban areas. They were also ix) Wage Bill 1.8 2.3 - - x) Provisions and Contingencies 0.6 1.0 - - expected to provide efficient and competitive xi) Net Interest Income 4.1 5.2 - - financial intermediation services in their areas of Notes: 1. #: Data pertains to three LABs. For the previous year, it operation comprising three contiguous districts. pertains to four LABs. 2. *: For 2015-16, data of three LABs were used to calculate the However, the LABs have inherent weaknesses percentage change. owing to their small size, concentration risks, 3. @: Ratios to average total assets. 4. Financial ratios for 2016-17 are calculated based on the constraints in terms of uncompetitive cost assets of the current year only. structures and their inability to attract and retain 5. ‘Wage bill’ is taken as payments to and provisions for employees. professional staff due to locational disadvantages. Source: Off-site returns. Small finance banks were introduced as an alternative banking model to overcome some of unorganised sector entities, through high these shortcomings and to further expand the technology-low cost operations. In this context, access to institutional credit. SFBs are required to: (i) have 25 per cent of their branches in unbanked rural centres within one XIV. Small Finance Banks year from the date of commencement of operations, V.86 Small finance banks (SFBs) were given (ii) have at least 50 per cent of their loan portfolios licenses in 2016 with the objective of furthering of up to `2.5 million, (iii) not undertake any para- financial inclusion by primarily undertaking the banking activity, except that is allowed as per the basic banking activities of acceptance of deposits licensing guidelines, and (iv) extend 75 per cent and lending to unserved and underserved sections of their ANBC to the sectors eligible for classification such as small business units; small and marginal as priority sector lending by the Reserve Bank. farmers; micro and small industries; and other 95Report on Trend and Progress of Banking in India 2016-17 V.87 Moreover, SFBs need to comply with Table V.37: Consolidated Balance Sheet of prudential norms and regulations of the Reserve Small Finance Banks (Amount in ` billion) Bank as applicable to existing commercial banks, Sr. Item End-March including the requirements of maintenance of cash No. 2017 reserve ratio (CRR) and the SLR. No forbearance 1 Share Capital 33 has, however, been provided for complying with 2 Reserves 16 3 Tier II Bonds 7 the statutory provisions. The minimum capital 4 Deposits 50 requirement for SFBs has been set as 15 per cent 4.1 Current 1 of the risk weighted assets as against 10.25 per 4.2 Savings 12 cent in case of SCBs as at end-March 2017, 4.3 Term 36 5 Borrowings (Including Tier II Bonds) 165 although CCB is not applicable to SFBs. In total, 5.1 Bank 69 10 SFBs have been given licenses and six SFBs 5.2 Others 97 have started operations by end-March 2017. It is 6 Other Liabilities 12 interesting to note that eight out of the 10 licensed Total Liabilities / Assets 276 7 Cash in Hand 2 SFBs were operating as NBFCs in the microfinance 8 Balances with RBI 7 sector. 9 Balances with Banks and Other Financial Institutions 24 V.88 As at end-March 2017, there were 397 10 Investments 60 11 Loans and Advances (net) 168 functioning offices of SFBs. To promote financial 12 Fixed Assets 5 inclusion, SFBs have been allowed three years 13 Other Assets 10 from the date of their commencement to align their Note: Based on balance sheets of six SFBs which had commenced their banking networks with the new branch operations before March 31, 2017. Source: Off-site returns. authorisation policy of the Reserve Bank. During this time, their existing structure as MFIs/NBFCs V.91 As regards financial performance, the may continue and existing branches will be treated SFBs’ return on assets was similar to RRBs, while as banking outlets subject to the condition that at their asset quality was better than other bank least 25 per cent of them are converted from groups (Table V.39). existing MFIs must be opened in unbanked rural centres during a financial year. Table V.38: Purpose-wise Outstanding Advances V.89 As regards their funding profile, borrowings by Small Finance Banks (Share in percentage) constituted about 60 per cent of their liabilities, while the share of deposits was only 18 per cent. Sr. No. Purpose End-March 2017 This may be because all the six SFBs were earlier Per cent to Gross Loans Outstanding operating as NBFCs, which have high reliance on I Priority 93.4 borrowings from banks and other financial i Agriculture 25.7 institutions for their operations. On the assets ii Micro, Small and Medium Enterprises 34.2 iii Education 0.8 side, loans and advances constituted about 61 per iv Housing 2.6 cent of total assets (Table V.37). v Others 30.2 II Non-priority 6.6 V.90 Of the total loans, 93.4 per cent went to Total (I+II) 100.0 the priority sector with a focus on agriculture and Note: Based on balance sheets of six SFBs which had commenced micro, small and medium enterprises (Table V.38). their operations before March 31, 2017. Source: Off-site returns. 96Operations and Performance of Commercial Banks Table V.39: Financial Performance of with the gradual implementation of Basel III Small Finance Banks capital requirements and remained much above (Amount in ` billion) the regulatory minimum. In terms of the leverage Sr. Item 2016-17 ratio, banks were in a comfortable position. No. A Income (i + ii) 20.8 V.93 Banks’ balance sheets were impacted by i Interest Income 17.9 demonetisation, which led to a significant increase ii Other Income 2.9 in low cost deposits and a concomitant increase B Expenditure (i+ii+iii) 19.4 i Interest Expended 8.8 in liquidity, which reduced their borrowing ii Operating Expenses 8.9 requirements. In the face of low credit off-take, of which, Wage Bill 4.9 banks deployed resources in money market iii Provisions and Contingencies 1.7 C Profit instruments and non-SLR investments. Off- i Operating Profit (EBPT) 3.1 balance sheet exposures of banks recovered ii Net Profit (PAT) 1.4 D Total assets 276.3 from negative growth in the previous year. E Financial ratios# Notwithstanding positive tail winds in the form of i Operating Profit 1.1 low cost funds made available post-demonetisation, ii Net Profit 0.5 iii Income (a + b) 7.5 the financial performance of banks, especially (a) Interest Income 6.5 PSBs, was weighed down by high provisioning on (b) Other Income 1.0 account of NPAs. As a result, PSBs reported net iv Expenditure (a+b+c) 6.7 (a) Interest Expended 3.2 losses for the second year in a row. (b) Operating Expenses 3.2 of which, Staff Expenses 1.8 V.94 With the ongoing third phase of the (c) Provisions and Contingencies 0.3 financial inclusion plan and the fillip provided by F Analytical Ratios (%) the PMJDY, further progress was made towards Gross NPA Ratio 1.8 CRAR 26.3 the goal of universal financial inclusion. With the Notes: 1. #: As per cent to total assets. latest branch authorisation policy that recognises 2. Percentage variations could be slightly different as absolute BCs, which provide banking services for a numbers have been rounded off to ` billion. 3. Based on balance sheets of six SFBs which had commenced minimum of 4 hours per day and for at least 5 their operations before March 31, 2017. Source: Off-site returns. days a week, as a banking outlet, the importance of technology in banking services is going to XV. Overall Assessment increase further. Operationalisation of SFBs and payments banks is expected to further expand the V.92 During 2016-17, the banking sector geographical penetration of banking services at remained beleaguered with worsening asset low cost in an affordable manner, providing quality with implications in the form of declining further impetus to the financial inclusion agenda. profitability and lacklustre credit growth. The Further, the introduction of innovative products contribution of the banking sector to the total flow of financial resources to the commercial for digital payments and their facilitation through sector declined. Portfolio rebalancing was also various incentives by the Government is also observed in banks’ loan books, with a shift expected to provide a boost to the objective of a towards agriculture in the priority sector and ‘less-cash’ society. At the same time, to ensure that services and personal loans in the non-priority bank customers are treated fairly, the Reserve sectors. Despite these impediments, banks were Bank further strengthened the Banking able to strengthen their capital positions in sync Ombudsman Scheme. 97Report on Trend and Progress of Banking in India 2016-17 V.95 Looking ahead, it is expected that through perform their role as financial intermediaries. In new institutional mechanisms such as the IBC, this direction, the Government’s initiative in the the Government and the Reserve Bank’s resolve form of an ‘Alternativ e Mechanism’ for consolidation to collectively address the problem of stressed of PSBs will help create strong and efficient banks. assets and banks’ own efforts toward improving Nonetheless, banks will have to adapt and adjust efficiency, credit monitoring, risk management to the rapidly evolving financial environment and internal accruals, they will be able to overcome brought about by the entry of niche players and the strains on lending capacity and efficiently emerging financial technologies. 98Chapter VI Developments in Co-operative Banking Co-operatives, which have often been plagued by fragile financial health, on the whole, portrayed a sanguine picture in the financial results of the latest year. Following on-going consolidation efforts, urban co-operative banks exhibited expansion in balance sheet size and recorded improved profitability. Developments in the rural co-operative sector ensured a turnaround in the performance of the apex- level long-term rural credit co-operatives while the short-term rural credit co-operatives continued to exhibit improved performance. I. Introduction share is relatively small in the bank-dominated Indian financial system. At the end of March 2016, VI.1 Credit co-operatives, comprising of urban the assets of rural and urban co-operatives taken co-operative banks (UCBs) and rural co-operative together were 10.6 per cent of the total assets held credit institutions, were formed as exclusive by SCBs.1 There were 1,562 UCBs and 94,384 institutions to meet specific developmental rural co-operatives, including short-term and objectives embodied in the extension of formal financial services to villages and small towns in long-term co-operatives, at end-March 2017 India. Their geographic and demographic outreach (Chart VI.1). Rural co-operatives accounted for a plays a pivotal role in credit delivery and predominant share in the assets of the co- inclusiveness in the financial system. Yet their operative sector (Chart VI.2). 1 Data on rural co-operatives are available with a lag of one year, the latest being for end-March 2016.Report on Trend and Progress of Banking in India 2016-17 Chart VI.2: The Structure of Co-operatives by Asset Size Scheduled UCBs Total Urban Co-operatives 47.1 34.3 100 Non-Scheduled UCBs 52.9 100 DCCBs StCBs PACS Total Rural Co-operatives 22.5 49.9 22 AllCo-operatives 65.7 100 3.0 2.6 SCARDBs PCARDBs Notes: 1. Figures in Per cent. 2. Bubble Size is scaled to Asset Size. VI.2 Co-operatives have been hamstrung by II. Urban Co-operative Banks fragile financial health stemming from operational VI.4 In pursuance of the recommendations of and governance-related issues2. Remedial the Marathe Committee (1992), the Reserve Bank measures have been implemented from time to followed an active licensing policy for UCBs to time, shaping the emergence of a consolidated and allow them to tap area-specific deposit mobilisation resilient urban co-operative banking sector. and credit absorption potential. As a result, the However, in the case of rural co-operatives and period 1993-2004 witnessed a proliferation in the particularly long-term institutions, financial number of UCBs. Their poor financial health debilities persist. prompted the Reserve Bank to conceive a Vision VI.3 Against this backdrop, this chapter Document in 2005, which envisaged a multi- analyses the performance of co-operatives in layered regulatory and supervisory strategy aimed 2016-17. The rest of the chapter is organised into at shoring up their viability. The ensuing mergers/ four sections. Section II reviews the performance amalgamations/exits led to a reduction in the of UCBs, based on financial and soundness number of UCBs (Chart VI.3). Beginning with indicators. Section III assesses the short-term 2004-05, the UCB sector has undergone 128 and long-term rural co-operative credit structure. mergers till March 2017 with Maharashtra Section IV provides a comparative assessment of accounting for the maximum number of them, short-term and long-term rural co-operative followed by Gujarat and Andhra Pradesh credit institutions. Section V gives an overall (Chart VI.4). assessment. 2 These issues have been examined by the Reserve Bank in 2005 in its draft Vision Document for UCBs and by the Working Group to Examine Issues Relating to Augmenting Capital of UCBs, 2006 (Chairman: Shri N. S. Vishwanathan). 100Developments in Co-operative Banking VI.5 Notwithstanding the sharp fall in the in their balance sheets underscoring the number of UCBs, there was a massive expansion effectiveness of the consolidation drive. In recent years though, UCBs’ growth in assets has decelerated to close to its long run average (Chart VI.5). VI.6 The success of the consolidation drive of the UCBs is visible in other parameters as well. The share of Tier II UCBs3 – both in number and assets – has increased rapidly over time (Chart VI.6 and Table VI.1). VI.7 Along with consolidation, a significant development has been the movement in the mode of distribution of total deposits of the UCBs to larger size buckets. This is indicative of the expansion and diversification of their customer base (Table VI.2 and Chart VI.7). 3 Tier-I UCBs were defined by:   Deposit base below `1 billion operating in a single district.   Deposit base below `1 billion operating in more than one district, provided that the branches are in contiguous districts, and deposits and advances of branches in one district separately constitute at least 95 per cent of the total deposits and advances, respectively, of the bank.   Deposit base below `1 billion, with branches originally in a single district, which subsequently became multi-district due to a re-organisation of the district. All other UCBs are defined as Tier-II UCBs. 101Report on Trend and Progress of Banking in India 2016-17 VI.8 In 2016-17, the shift in the distribution of discernible than the shift in the distribution of advances towards larger buckets was less deposits (Chart VI.8). Table VI.1: Tier-wise Distribution of Urban Co-operative Banks (End-March 2017) (Amount in ` billion) Tier Type Number of Banks Deposits Advances Assets Number % to Total Amount % to Total Amount % to Total Amount % to Total 1 2 3 4 5 6 7 8 9 Tier I UCBs 1,083 69.3 603.3 13.6 317.8 12.2 745.0 13.8 Tier II UCBs 479 30.7 3,831.4 86.4 2,294.4 87.8 4,654.1 86.2 All UCBs 1,562 100.0 4,434.7 100.0 2,612.2 100.0 5,399.1 100.0 Note: Data are provisional. Table VI.2: Distribution of UCBs by Deposits and Advances (End-March 2017) Deposits Number of UCBs Amount of Deposits Advances Number of UCBs Amount of Advances (` billion) (` billion) Number % Share Amount % Share Number % Share Amount % Share 1 2 3 4 5 6 7 8 9 10 0.0 - 0.10 124 7.9 7.5 0.2 0.00 - 0.10 287 18.4 16.1 0.6 0.10 - 0.25 232 14.9 41.7 0.9 0.10 - 0.25 361 23.1 62.0 2.4 0.25 - 0.50 308 19.7 118.4 2.7 0.25 - 0.50 290 18.6 105.3 4.0 0.50 - 1.00 285 18.2 210.2 4.7 0.50 - 1.00 245 15.7 181.3 6.9 1.00 - 2.50 324 20.7 537.7 12.1 1.00 - 2.50 197 12.6 315.4 12.1 2.50 - 5.00 133 8.5 506.8 11.4 2.50 - 5.00 92 5.9 331.0 12.7 5.00 - 10.00 85 5.4 627.5 14.1 5.00 - 10.00 52 3.3 363.4 13.9 10.00 and above 71 4.5 2,385.0 53.8 10.00 and above 38 2.4 1,237.8 47.4 Total 1,562 100.0 4,434.7 100.0 Total 1,562 100.0 2,612.3 100.0 Notes: 1. Data are provisional. 2. Components may not add up to the total due to rounding off. 102Developments in Co-operative Banking VI.9 The UCB sector has also witnessed a high the economy, which manifested into, among other degree of asset concentration. The bi-modality of things, a slowdown in the growth of the small- the asset-class distribution in 2014-15 has ticket retail loans and the housing loans segments, transformed into a unimodal pattern in a higher which the urban-focused UCBs mainly cater to size asset class. The share of UCBs with an asset (Table VI.3). size of more than `10 billion increased from 4.6 per cent in 2014-15 to 6.2 per cent in 2016-17 (Chart VI.9). The number of scheduled UCBs increased from 50 in 2014-15 to 54 in 2016-17, although the increase in the asset share of scheduled UCBs (SUCBs) moderated in 2016-17 (Chart VI.10).4 Balance Sheet VI.10 Balance sheet of UCBs expanded in 2016- 17 on account of an increased growth in net worth (capital plus reserves) and deposits on the liability side. An increase in investments and other assets also contributed to balance sheet expansion. Loans and advances of UCBs witnessed muted growth reflecting subdued demand conditions in 4 Scheduled UCBs are urban credit co-operatives included in the Second Schedule of the RBI Act, 1934 and include UCBs that have paid-up capital and reserves of not less than `0.5 million and demand and time liabilities of not less than `7.5 billion and which carry out their businesses as per the norms prescribed by the Reserve Bank. 103Report on Trend and Progress of Banking in India 2016-17 Table VI.3: Liabilities and Assets of Urban Co-operative Banks (End-March) (Amount in ` billion) Assets/Liabilities Scheduled Non-Scheduled All Rate of Growth (%) UCBs UCBs UCBs (All UCBs) 2016 2017 2016 2017 2016 2017 2015-16 2016-17 1 2 3 4 5 6 7 8 9 Liabilities 1. Capital 36 40 74 82 110 122 10.6 10.5 (1.6) (1.6) (3.0) (2.9) (2.3) (2.3) 2. Reserves 142 158 154 177 296 335 8.1 13.3 (6.3) (6.2) (6.1) (6.2) (6.2) (6.2) 3. Deposits 1,844 2,073 2,078 2,362 3,922 4,435 10.4 13.1 (81.1) (81.5) (82.6) (82.7) (81.9) (82.1) 4. Borrowings 24 31 2 3 26 34 16.5 29.8 (1.1) (1.2) (0.1) (0.1) (0.5) (0.6) 5. Other Liabilities 228 242 209 232 437 474 7.8 8.5 (10.0) (9.5) (8.3) (8.1) (9.1) (8.8) Assets 1. Cash in Hand 12 15 30 30 42 45 12.1 6.0 (0.5) (0.6) (1.2) (1.0) (0.9) (0.8) 2. Balances with RBI 87 99 15 15 102 115 4.5 12.8 (3.8) (3.9) (0.6) (0.5) (2.1) (2.1) 3. Money at Call and Short Notice 18 39 14 12 33 51 56.0 55.1 (0.8) (1.5) (0.6) (0.4) (0.7) (0.9) 4. Investments 585 662 624 759 1,209 1,420 63.9 17.5 (25.7) (26.0) (24.8) (26.6) (25.3) (26.3) 5. Loans and Advances 1,187 1,292 1,262 1,320 2,449 2,612 9.2 6.7 (52.2) (50.8) (50.2) (46.2) (51.2) (48.4) 6. Other Assets 235 259 159 290 394 549 8.0 39.5 (10.3) (10.2) (6.3) (10.1) (8.2) (10.2) Total Liabilities/Assets 2,274 2,543 2,514 2,856 4,788 5,399 10.0 12.8 (100) (100) (100) (100) (100) (100) Notes: 1. Data for 2017 are provisional. 2. Figures in parentheses are percentages to total liabilities / assets. 3. Components may not add up to the total due to rounding off. 4. Y-o-y variations could be slightly different because absolute numbers have been rounded off to `1 billion in the table. VI.11 Historically, investments have been the preferred use of funds among UCBs resulting in low credit-to-deposit ratios. During 2016-17, however, incremental credit-to-deposit ratio of UCBs was higher than that of SCBs (Chart VI.11). The investment-to-deposit ratio of UCBs had dipped below that of the SCBs for the first time in 2015-16 as balances with central/state co-operative banks ceased to be reckoned as SLR investments from April 1, 2015. The wedge between the investment-to-deposit ratio of SCBs and UCBs narrowed down in 2016-17 (Chart VI.12). VI.12 There was a turnaround in the growth of UCBs’ SLR investments, which had declined a year ago and also there was an accelerated pace of growth in non-SLR investments in 2016-17 (Chart VI.13 and Table VI.4). 104Developments in Co-operative Banking VI.13 The increase in SLR investments, despite hike in investment in Central and State Government easing regulatory requirements, reflected a sharp securities.5 Table VI.4: Investments by Urban Co-operative Banks (Amount in ` billion) Item End-March Variation (%) 2015 2016 2017 2015-16 2016-17 1 2 3 4 5 6 Total Investments (A + B) 1,231 1,209 1,420 -1.8 17.5 (100.0) (100.0) (100.0) A. SLR Investments (i to iv) 1,152 1,096 1,253 -4.8 14.3 (93.6) (90.7) (88.2) (i) Central Government Securities 792 878 954 11.0 8.7 (68.7) (80.1) (76.2) (ii) State Government Securities 175 215 293 22.9 36.7 (15.2) (19.6) (23.4) (iii) Other Approved Securities 4 3 5 -20.4 61.5 (0.4) (0.3) (0.4) (iv) Balances with Central / State Co-operative Banks 181 (15.7) B. Non-SLR Investments 79 113 167 43.0 48.2 (6.4) (9.3) (11.8) Notes: 1. Data for 2017 are provisional. 2. Figures in parentheses are share in respective type of investments. 3. Components may not add up to the total due to rounding off. 4. The reckoning of the balances with Central / State Co-operative Banks has been discontinued for SLR since April 1, 2015. 5. Y-o-y variations could be slightly different because absolute numbers have been rounded off to `1 billion in the table. 5 The SLR for UCBs was brought down from 21.5 per cent of their net demand and time liabilities (NDTL) to 21.25 per cent in April 2016 and further to 21 per cent in July 2016. UCBs were required to maintain SLR of 20.75 per cent effective from October 1, 2016 and 20.50 per cent effective from January 7, 2017. 105Report on Trend and Progress of Banking in India 2016-17 Capital Adequacy VI.15 Capital is a critical criterion for determining the business model of the UCBs given their permissible activities. It is also an important parameter in the CAMELS rating. Against the statutory minimum requirement of CRAR for UCBs at 9 per cent, 82 per cent of the non- scheduled UCBs maintained CRAR above 12 per cent in 2016-17 (Table VI.6). VI.16 Non-scheduled UCBs (NSUCBs) that are characterised by a smaller business size, have had stronger capital positions than scheduled UCBs (SUCBs). In 2016-17, SUCBs’ capital position exhibited remarkable improvement as reflected in the increase in the share of SUCBs with CRAR Soundness above 9 per cent (Chart VI.15). While 90 per cent of the SUCBs met the minimum CRAR stipulation, VI.14 The financial strength of an UCB is four registered negative capital adequacy ratios in adjudged by the CAMELS rating assigned to it.6 2016-17. The growth in net worth (capital plus The share of UCBs in the lowest CAMELS rating reserves) of non-scheduled UCBs led to higher category ‘D’ has consistently come down since growth in assets in 2016-17 (Chart VI.16). 2013-14. The distribution of UCBs in rating categories other than ‘D’ did not show any Asset Quality perceptible change between March 2016 and March 2017 (Chart VI.14 and Table VI.5). VI.17 Since 2015-16, the NPA ratio of the UCBs has fallen below that of SCBs (Chart VI.17). The Table VI.5: Rating-wise Distribution of UCBs (End-March 2017) Table VI.6: CRAR-wise Distribution of UCBs (Amount in ` billion) (End-March 2017) Ratings Number Deposits Advances Banks % Share Amount % Share Amount % Share CRAR Scheduled Non-scheduled All UCBs in Total in Total in Total (in Per cent) UCBs UCBs 1 2 3 4 5 6 7 1 2 3 4 A 397 25.4 1,443 32.5 824 31.6 CRAR < 3 4 110 114 B 828 53.0 2,356 53.1 1,411 54.0 3 <= CRAR < 6 0 9 9 C 274 17.6 528 12.0 319 12.1 D 63 4.0 108 2.4 59 2.3 6 <= CRAR < 9 1 8 9 Total 1,562 100.0 4,435 100.0 2,613 100.0 9 <= CRAR < 12 4 150 154 12 <= CRAR 45 1,231 1,276 Notes: 1. Data are provisional. 2. Components may not add up to the total due to rounding off. Total 54 1,508 1,562 3. Ratings are based on the inspections conducted during the financial years 2015-16 and 2016-17. Note: Data are provisional. 6 The CAMELS (capital adequacy, asset quality, management, earnings, liquidity, and systems and control) rating model in its present form became applicable to UCBs from April 2008. The model gives a composite rating of A/B/C/D (in decreasing order of performance) to a bank, based on the weighted average rating of the individual components of CAMELS. 106Developments in Co-operative Banking reason for this divergence could be that large in recent years reflects a lagged response by infrastructure and industrial projects that have the UCBs in building up buffers against the traditionally been catered to by SCBs were afflicted increase in non-performing assets (Chart VI.18). by impairments unlike the retail and small VI.19 This suggests that the increase in the GNPA business segment which the UCBs cater to. ratio in 2016-17 may require higher provisioning in the future (Table VI.7). VI.18 The provision coverage ratio (PCR) for UCBs declined during the year. The movement VI.20 Higher provisioning is also expected in view of gross non-performing assets (GNPAs) and PCR of the worsening of the solvency position of UCBs 107Report on Trend and Progress of Banking in India 2016-17 Table VI.7: Non-Performing Assets of UCBs (End-March) (Amount in ` billion) Item 2016 2017 1 2 3 1. Gross NPAs 150 186 2. Net NPAs 51 68 3. Gross NPA Ratio (%) 6.1 7.1 4. Net NPA Ratio (%) 2.2 2.7 5. Provisioning (1-2) 99 118 6. Provisioning Coverage Ratio (Per cent) (5/1) 65.9 63.5 Note: Data for 2017 are provisional. – measured in terms of the proportion of non-performing assets covered by total capital plus reserves on the banks’ balance sheets (Chart VI.19). Financial Performance and Profitability VI.21 UCBs recorded accelerated growth in net profits in 2016-17, reflecting growth in both income increased sharply due to the diversification interest and non-interest incomes. While the by UCBs into a host of fee-earning activities to slowdown in loans and advances led to some compensate for the slack in lending activity deceleration in interest income, non-interest (Table VI.8). Table VI.8: Financial Performance of Scheduled and Non-scheduled Urban Co-operative Banks (Amount in ` billion) Item Scheduled UCBs Non-scheduled UCBs All UCBs Variation (%) 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 1 2 3 4 5 7 8 9 10 A. Total Income [i+ii] 212 231 266 294 478 525 8.7 9.8 (100.0) (100.0) (100.0) (100.0) (100.0) (100.0) i. Interest Income 192 202 253 273 445 475 9.4 6.9 (90.7) (87.6) (94.8) (92.8) (93.0) (90.5) ii. Non-interest Income 20 29 14 21 34 50 -0.2 48.6 (9.3) (12.4) (5.2) (7.2) (7.0) (9.5) B. Total Expenditure [i+ii] 182 194 229 253 412 447 9.8 8.6 (100.0) (100.0) (100.0) (100.0) (100.0) (100.0) i. Interest Expenditure 137 143 172 190 309 333 9.4 7.8 (75.0) (73.8) (75.2) (75.0) (75.1) (74.5) ii. Non-interest Expenditure 46 51 57 63 103 114 11.0 9.9 (25.0) (26.2) (24.8) (25.0) (24.9) (25.5) of which: Staff Expenses 22 24 31 34 53 58 8.0 9.9 C. Profits i. Amount of Operating Profits 29 37 37 42 67 78 2.3 17.0 ii. Provision, Contingencies 9 14 8 11 17 25 1.2 49.5 iii. Provision for Taxes 6 6 7 7 13 14 -2.4 3.7 iv. Amount of Net Profit before Taxes 20 22 30 31 50 53 2.7 6.0 v. Amount of Net Profit after Taxes 14 16 23 24 37 39 4.6 6.8 Notes: 1. Figures in parentheses are share in total income/expenditure. 2. Y-o-y variations could be slightly different because absolute numbers have been rounded off to `1 billion in the table. 3. Components may not add up to the total due to rounding off. 4. Data for 2016-17 are provisional. 108Developments in Co-operative Banking VI.22 During 2016-17, the share of non-interest VI.25 Scheduled UCBs not only registered income in total income showed a pronounced marginally higher profitability in 2016-17 but also increase for UCBs, signifying a shift from showed an improvement in efficiency as their net traditional intermediation and a diversification of interest margins (NIMs) decreased, indicating a their income structure to offset declining interest decline in the cost of financial intermediation. margins (Chart VI.20). A shift towards activities generating non-interest income entails higher capital buffers due to higher volatility of non- interest income. VI.23 An analysis of SUCBs shows that the diversification of UCBs, as reflected in a higher share of non-interest income in total income was not complemented by the maintenance of higher capital buffers (Chart VI.21).7 VI.24 Both return on assets (RoA) and return on equity (RoE) of UCBs moderated in 2016-17 (Chart VI.22). But within the UCBs, the profitability indicators of the scheduled UCBs improved vis-à-vis that of the non-scheduled UCBs (Chart VI.23). 7 Four scheduled UCBs with negative capital adequacy ratios have been excluded from this analysis. 109Report on Trend and Progress of Banking in India 2016-17 Table VI.9: Select Indicators of Profitability of UCBs (per cent) Indicators Scheduled Non-scheduled All UCBs UCBs UCBs 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 1 2 3 4 5 6 7 Return on Assets 0.64 0.65 0.95 0.88 0.80 0.77 Return on Equity 8.13 8.29 10.43 9.70 9.42 9.09 Net Interest Margin 2.57 2.43 3.33 3.11 2.97 2.79 Note: Data for 2016-17 are provisional. VI.26 At a disaggregated level, profitability indicators for the scheduled and non-scheduled UCBs have showed different movements. A Du Pont analysis of the drivers of profitability of these two UCB groups during different phases of Profitability indicators of non-scheduled UCBs consolidation and reforms points to differences remained higher but more variable than those of in efficient utilisation of assets and prudent cost scheduled UCBs (Table VI.9). management (Box VI.1). Box VI.1: What Drives the Profitability of Scheduled and Non-scheduled UCBs?: A Du Pont Analysis A multi-layered strategy outlined in the Vision Document consolidation, 2006-09 – (the early phase) and 2012-17 of 2005 for the revival of UCBs has been pursued actively. – (the late phase), can thus be identified. The profitability This has borne results in the form of the emergence of a indicators during these two phases reflect improvement strong and viable urban co-operative banking sector with in the financial performance of the UCB sector over time improved financials. An analysis of this phase of revival of (Charts 1.A and 1.B). UCBs divulges several interesting features. Consolidation in the sector through mergers and amalgamations and exit A Du Pont analysis decomposes the drivers of profitability of unviable entities formed the fulcrum of this strategy till between efficiency and increased leverage. The profitability 2009-10. Since 2012-13, the focus has shifted to making metric of return on equity (RoE) is a composite of the return the UCBs operationally more efficient. Two phases of on assets (RoA) (also a qualifier of financial performance) (Contd...) 110Developments in Co-operative Banking and an indicator of the debt-equity composition in the borrowings has doubled (refer to Table VI.3). Despite banks’ funding structure – leverage ratio or the equity the facilities given for raising capital from the market, multiplier. RoA, in turn, is the sum total of the quality of the SUCBs seem to have substituted costlier equity with asset utilisation and cost management by the banks. These cheaper debt.8 Leverage for NSUCBs too increased in 2016- 17 though by a much lower rate, but the high growth in two form the basis of the Du Pont identity. assets could not yield high returns (Chart 1.D). Du Pont identity: Decomposition 1: Decomposition 2: The first and the second terms in decomposition 2 stand for effective asset utilisation and cost management, respectively. To understand the individual contribution of each of the components of RoE, the product form in decomposition 1 is log transformed into a sum of its components and the growth rates of the components are compared with the growth rate of the whole to complete the analysis. A similar In 2016-17, the increased return on assets of the SUCBs analysis is carried out for the second decomposition but came about because of better cost management due to without the log transformation. increased emphasis on adopting technologies like the core If higher RoE is driven by substitution of equity capital with banking solution (CBS) instead of better asset utilisation. lower cost long-term debt, then it is an indication of a build- In 2016-17, NSUCBs suffered from poor asset utilisation up of stress in the future. For instance, between 2013 and (Chart 1.E). 2015, NSUCBs experienced growth in their profitability where an increase in RoE was driven by a build-up in the leverage even though RoA fell (Chart 1.C). During this phase, there was an excessive proliferation of assets driven by borrowed rather than internal funds. In 2016-17, leverage played a much larger role than RoA in improving the RoE of the SUCBs. While asset growth of SUCBs has remained at the average level, growth in To sum up, the increase in profitability of SUCBs during the early phase of consolidation was due to higher income from their assets alone while during the latter phase, their increase in profitability stemmed from better cost management as the expansion in assets from a higher leverage could not yield enough returns. The profitability of NSUCBs, on the other hand, has been beleaguered by poor asset utilisation irrespective of the phase of consolidation. 8 In July 2008, UCBs were allowed to raise capital through Perpetual Non-Cumulative Preference Shares (PNCPS) and long-term (sub-ordinated) deposits (LTD). In July 2016, financially sound UCBs were exempted from seeking the Reserve Bank’s approval for raising a certain amount of capital through LTDs. Therefore, for the UCBs to be able to successfully raise capital, the profitability metric that matters the most is the Return on Equity (RoE). 111Report on Trend and Progress of Banking in India 2016-17 Priority Sector Advances VI.28 Historically, lending to the priority sector by UCBs has been higher than by PSBs, but in VI.27 Priority sector lending must constitute at 2016-17, UCBs recorded a dip in the share of least 40 per cent of the adjusted net bank credit priority sector advances in total advances. Within (ANBC) of UCBs.9 Given their urban focus, unlike the priority sectors, credit to micro and small SCBs, UCBs do not have a mandate for agricultural enterprises, micro-credit and agriculture increased lending. Credit to micro and small enterprises, while lending to other sectors dropped sharply housing, micro-credit and the ‘others’ components (Chart VI.24). form a major part of their priority sector advances (Table VI.10). 10,11 VI.29 Given the mandate for UCBs to advance a part of their priority sector corpus towards the Table VI.10: Composition of Credit to weaker sections such that it forms at least 10 per Priority Sectors by UCBs (End-March 2017) cent of their ANBC12, on an average, 26 per cent (Amount in ` billion) Item Priority Sector Advances Amount Share in Total Advances (%) 1 2 3 1. Agriculture Credit 76 3.0 1.1 Direct Agricultural Credit 32 1.2 1.2 Indirect Agricultural Credit 44 1.7 2. Micro and Small Enterprises 732 28.0 2.1 Direct Credit to Small and Micro 576 22.1 Enterprises 2.2 Indirect Credit to Small and Micro 156 6.0 Enterprises 3. Micro Credit 108 4.1 4. State-Sponsored Organisations for 2 0.1 SCs / STs 5. Education Loans 22 0.8 6. Housing Loans 253 9.7 7. Total (1 to 6) 1192 45.6 of which, Advances to Weaker Sections 271 10.4 Notes: 1. Data for 2017 are provisional. 2. Percentages are with respect to total credit of UCBs. 3. Components may not add up to total due to rounding off. 9 Adjusted net bank credit (ANBC) (total loans and advances minus bills rediscounted with the Reserve Bank and other approved financial institutions plus investments made after August 30, 2007 in non-SLR bonds under the held-to-maturity (HTM) category). 10 Provision of credit and other financial services and products of amounts not exceeding `50,000 per borrower or the maximum permissible limit on unsecured advances, whichever is lower. 11 “Others” component comprises of – loans, not exceeding `50,000 per borrower provided directly by banks to individuals; loans to distressed persons [other than farmers-already included under the “Agriculture” category] not exceeding ` 50,000 per borrower to prepay their debt to non-institutional lenders. Loans to self-help groups (SHGs) / joint liability groups (JLGs) for agricultural and allied activities would be considered as priority sector advances. Further, other loans to SHGs / JLGs up to `50,000 would be considered as micro-credit and hence would be treated as priority sector advances. Loans sanctioned to state sponsored organisations for scheduled castes / scheduled tribes for the specific purpose of purchase and supply of inputs to and / or the marketing of the outputs of the beneficiaries of these organisations. 12 Priority sector loans to the following borrowers will be considered under ‘weaker sections’: small and marginal farmers; artisans, village and cottage industries where individual credit limits do not exceed `50,000; women; scheduled castes and scheduled tribes; persons with disabilities; education loans to persons having monthly income not exceeding `5000; loans to SHGs; loans to distressed farmers indebted to non-institutional lenders; loans to distressed persons other than farmers not exceeding `50,000 per borrower to prepay their debt to non-institutional lenders; and persons from minority communities as may be notified by the Government of India from time to time. 112Developments in Co-operative Banking of their priority sector lending has been typically indicators of UCBs during the year. Growing allocated to the weaker sections. This share deposits and higher investments led to a robust declined in 2016-17 (Chart VI.25). increase in the balance sheet size of UCBs. In tandem, UCBs exhibited better performance in VI.30 Since April 2016, “financially sound” terms of profitability, partly due to the UCBs13 with priority sector loan portfolio not less diversification strategies facilitated by improving than 90 per cent of their gross loans have been capital positions. But their asset quality witnessed allowed to grant unsecured advances to the extent some deterioration partly due to temporary of 35 per cent of their total assets (beyond the problems in repayments faced by small extant ceiling of 10 per cent of total assets as per borrowers following the immediate impact of audited balance sheets as on March 31 of the demonetisation. previous financial year) to provide further impetus to financial inclusion. The condition is that the III. Rural Co-operatives14 entire unsecured loan portfolio in excess of the normally permitted 10 per cent comprises of VI.32 Rural co-operative credit institutions in priority sector loans and the exposure to any India consist of two distinct sets – short-term and individual borrower does not exceed `40,000. long-term institutions – each with specific objectives. Short-term co-operatives primarily VI.31 To sum up, the ongoing consolidation provide short-term15 crop loans and working efforts were reflected in various performance capital loans to farmers and rural artisans, while long-term co-operatives typically provide medium to long-term loans for making investments in agriculture, including land development, farm mechanisation and minor irrigations; rural industries; and lately, housing. A profile of rural co-operatives is presented in Table VI.11. VI.33 The share of rural co-operatives in total institutional credit to agriculture fell from 64 per cent in 1992-93 to 17 per cent in 2015-16. In consonance, the share of credit from long-term rural credit co-operatives in agricultural gross capital formation, also declined (Table VI.12). VI.34 To improve the functioning and performance of short-term rural co-operative structure, the Reserve Bank and the NABARD have taken several 13 ‘Financially sound’ refers to UCBs meeting the following criteria as per the latest inspection report and audited financial statements: (a) CRAR of not less than 9 per cent; and (b) gross NPAs of not more than 7 per cent. 14 The section is based on data for the year 2015-16 given lagged availability of data for rural co-operatives. 15 Over time, they have also diversified to provide medium-term loans for investments in agriculture and for the rural sector in general, often with refinance support from the NABARD. 113Report on Trend and Progress of Banking in India 2016-17 Table VI.11: A Profile of Rural Co-operatives (As at end-March 2016) (Amount in ` billion) Item Short-term Long-term StCBs DCCBs PACS SCARDBs PCARDBs 1 2 3 4 5 6 A. Number of Co-operatives 33# 370 93367 13 601 B. Balance Sheet Indicators i Owned Funds (Capital + Reserves) 151 340 244 50 36 ii. Deposits 1,093 2,982 1,011 24 14 iii. Borrowings 688 836 1,127 146 143 iv. Loans and Advances 1,229 2,427 1,808 204 127 v. Total Liabilities/Assets 2,067 4,582 2,013* 275 241 C. Financial Performance i. Institutions in Profit a. Number 28 319 45,241 9 306 b. Amount of Profit 7 17 41 0.98 0.18 ii. Institutions in Loss a. Number 5 51 36,695 4 295 b. Amount of Loss 1 6 65 0.95 3.63 iii. Overall Profits (+)/ Loss (-) 6 11 -24 0.03 -3.45 D. Non-performing Assets i. Amount 56 227 299** 34 47 ii. Share in Loans Outstanding (Per cent) 4.5 9.3 18.9 16.6 37.0 E. Recovery of Loans to Demand Ratio*** (Per cent) 91.7 79.6 82.4 63.6 51.5 Notes: StCBs: State Co-operative Banks; DCCBs: District Central Co-operative Banks; PACS: Primary Agriculture Credit Societies; SCARDBs: State Co-operative Agriculture and Rural Development Banks; PCARDBs: Primary Co-operative Agriculture and Rural Development Banks. #: Consequent to the bifurcation of the state of Andhra Pradesh under the Andhra Pradesh Reorganisation Act, 2014, the Andhra Pradesh State Co-operative Bank was bifurcated into the Andhra Pradesh State Co-operative Bank and the Telangana State Co-operative Apex Bank. *: Working Capital; **: Total Overdues; ***: This ratio captures the share of outstanding non-performing loan amounts that have been recovered. Source: NABARD and NAFSCOB.16 measures based on the recommendations of These measures largely addressed the deficiencies various expert committees over the last decade17. in the short-term credit structure. Table VI.12: Share in Credit Flow – Rural Co-operatives (Figures in Per cent) Share in Credit Flow to Agriculture Share of Credit from Long-Term Rural Credit Co-operatives in Co-operative Banks Regional Agricultural Gross Capital Rural Banks Formation 2012-13 18.0 11.0 12.5 2013-14 17.0 12.0 12.0 2014-15 17.0 12.0 13.0 2015-16 17.0 13.0 12.6 Source: NABARD. 16 NABARD: National Bank for Agriculture and Rural Development; NAFSCOB: National Federation of State Co-operative Banks Ltd. 17 Task Force on Revival of Co-operative Credit Structure, 2004 (Chairman : Shri A. Vaidyanathan); Task Force on Revival of Rural Co-operative Credit Institutions (Long Term), 2006 (Chairman : Shri A. Vaidyanathan); Committee on Financial Sector Assessment 2009 (Chairman : Dr. Rakesh Mohan); Expert Committee to Examine Three-Tier Short-Term Co-operative Credit Structure (ST CCS), 2013 (Chairman : Shri Prakash Bakshi). 114Developments in Co-operative Banking VI.35 Short-term co-operative credit institutions continue to occupy a significant position in institutional credit flows to agriculture and remain a potent instrument for furthering the financial inclusion agenda, even after the advent and spread of commercial and regional rural banks.18 As of March 2016, short-term co-operatives had between themselves a branch network of 108,776 branches as against 110,361 branches of PSBs, local area banks (LABs) and regional rural banks (RRBs) taken together.19 VI.36 A number of measures aimed at the revival of these short-term credit institutions has resulted in an improvement in their financial health over time. At the end of March 2016, short-term credit co-operatives comprising StCBs, DCCBs and PACS, accounted for 94.4 per cent of the total mandatory licensing, prescription of minimum assets of the rural co-operative credit structure, capital requirements in a phased manner, up from 92.8 per cent at end-March 2015.20 At consolidation, increasing adoption of technology the same time, their numbers also increased with and efforts to improve governance. 21 the increase in the number of PACS across regions. VI.38 Recommendations for reforming the long- VI.37 These short-term credit co-operatives need term co-operative credit structure remain to be to play a much larger role in fulfilling the implemented and its share in total assets of all requirements of agricultural credit. Nonetheless, rural co-operatives has been dwindling steadily their overall profitability turned negative in 2015- (Chart VI.26). 16, driven down by increased loss incurred by PACS. However, over time, the performance of VI.39 The number of long-term institutions – short-term co-operatives has improved, on the SCARDBs and PCARDBs – continued to decline whole, which could be attributed, inter alia, to as well (Chart VI.27). Low outreach, limited range 18 Short-term rural credit co-operatives comprise of state co-operative banks (StCBs) at the state level, district central co-operative banks (DCCBs) at the district level and primary agricultural credit societies (PACS) at the village level. By March 2017, a 3-tier short-term co-operative credit structure, comprising StCBs, DCCBs and PACS existed in 20 states, while in 16 states, including the north-eastern states, 2-tier short-term co-operative credit structure was in operation. 19 StCBs – 1,168; DCCBs – 14,241; PACS – 93,367. 20 StCBs/DCCBs are registered under the provisions of the State Co-operative Societies Act of the state concerned and are regulated by the Reserve Bank. Powers have been delegated to the NABARD under Sec 35A of the Banking Regulation Act (as applicable to co-operative societies) to conduct inspection of state and central co-operative banks. PACS and long-term credit co-operatives are outside the purview of the Banking Regulation Act, 1949 and are hence not regulated by the Reserve Bank. The NABARD conducts voluntary inspection of SCARDBs, apex-level co-operative societies and federations. 21 As per the NABARD’s Annual Report 2016-17, CBS has been implemented in three banks in Maharashtra and one in West Bengal during 2015-16; remaining 16 DCCBs in Uttar Pradesh are in the process of adopting CBS. 16 DCCBs in Uttar Pradesh and three DCCBs in Maharashtra have put in place corporate governance framework. 115Report on Trend and Progress of Banking in India 2016-17 mobilise deposits from the public and support the credit needs of PACS and their members. State Co-operative Banks VI.41 StCBs, the apex institutions in the short- term rural co-operative structure, mobilise deposits and thus provide the required liquidity and technical assistance/ guidance to both DCCBs and PACS to help them fulfill their obligations towards their farmer members. StCBs are also expected to mobilise liquidity and refinance support from higher refinancing institutions like the NABARD for supporting the crop loan needs of affiliated DCCBs and PACS. With refinance support from NABARD, over time, StCBs have diversified their operations towards providing medium-term loans for investments in agriculture of credit products and resource constraints had and for the rural sector, in general. adverse implications on the performance of these Balance Sheet Operations institutions. Moreover, the inherent deficiencies associated with their design – non-resource based VI.42 The balance sheet of the StCBs, the apex specialised term-lending institutions – severely institutions in the short-term co-operative credit restrict their ability to fulfil their role adequately. structure, expanded moderately in 2015-16. On the liabilities side, deposits turned around from Short-term Rural Credit Co-operatives a contraction in 2014-1522 and on the assets side, VI.40 Short-term rural credit co-operatives loans and advances grew at a lower rate due to operate in most of the states in a three-tier two consecutive years of poor agricultural growth. structure with StCBs at the apex level and DCCBs Agricultural loans account for more than 60 per as its principal members, DCCBs as the cent of their loan portfolios (Table VI.13). intermediate structure with PACS as principal affiliated members, and PACS at the base (village) VI.43 Information on scheduled StCBs (17 out level with farmers as their members. In principle, of the 33 total StCBs) available from Section PACS are expected to mobilise deposits from 42(2) returns for 2016-17 suggests that their farmer members and use them for providing crop deposit growth could be even higher. loans to members. When deposits are not enough Notwithstanding the liberalisation of norms for to meet the loan requirements of borrowing co-operative banks which allow them access to members, PACS draw support from higher tier non-SLR instruments, StCBs’ SLR investments institutions, DCCBs/StCBs. DCCBs were increased faster in 2016-17 than in the preceding constituted as small banks in small towns to year (Table VI.14). 22 The contraction in 2014-15 was on account of implementation of the guidelines issued in July 2014 whereby DCCBs were required to park five per cent of their deposits in Government securities by March 31, 2015. 116Developments in Co-operative Banking Table VI.13: Liabilities and Assets of Table VI.15: Financial Performance of State Co-operative Banks State Co-operative Banks (Amount in ` billion) (Amount in ` billion) Item As at end-March Variation (%) Item As during Variation (%) 2015 2016 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 1 2 3 4 5 1 2 3 4 5 Liabilities A. Income ( i+ii) 149 153 5.6 2.6 1. Capital 54 56 45.1 5.0 (100.0) (100.0) (2.7) (2.73) i. Interest Income 143 145 6.3 1.6 2. Reserves 88 94 -5.2 7.1 (95.9) (95) (4.4) (4.6) ii. Other Income 6 8 -6.9 27 3. Deposits 1,028 1,093 -1.5 6.3 (4.1) (5.0) (51.7) (52.9) B. Expenditure (i+ii+iii) 139 147 4.1 6.3 4. Borrowings 687 688 12.7 0.1 (100.0) (100.0) (34.6) (33.3) i. Interest Expended 116 119 5.4 3 5. Other Liabilities 131 136 9.1 3.5 (83.4) (80.8) (6.6) (6.58) ii. Provisions and 7 12 -19.9 61.8 Assets Contingencies (5.2) (8.0) 1. Cash and Bank Balances 66 64 -50.6 -3.8 iii. Operating Expenses 16 16 9.3 4.8 (3.3) (3.1) (11.3) (11.2) 2. Investments 699 690 5.1 -1.2 of which : Wage Bill 10 11 1.5 11.6 (35.2) (33.4) (6.9) (7.3) 3. Loans and Advances 1,145 1,229 11.1 7.3 C. Profits (57.6) (59.4) i. Operating Profits 18 18 4 -1.8 4. Other Assets 78 85 5.0 8.5 ii. Net Profits 11 6 29.9 -44.5 (3.9) (4.1) Total Liabilities/Assets 1,989 2,067 4.4 4.0 Notes: 1. Figures in parentheses are proportion to total income/ (100) (100) expenditure in per cent. 2. Y-o-y variations could be slightly different because absolute Notes: 1. Figures in parentheses are percentages to total liabilities/ numbers have been rounded off to `1 billion in the table. assets. 3. Components may not add up to the total due to rounding off. 2. Y-o-y variations could be slightly different because absolute Source: NABARD. numbers have been rounded off to `1 billion in the table. 3. Components may not add up to the total due to rounding off. Source: NABARD. interest component of expenditure moderated Profitability with a reduction in interest rate on refinance from 7.85 per cent to 6.20 per cent following two VI.44 StCBs’ net profits declined by 44.5 per successive rounds of revision, a sharp increase cent in 2015-16 on account of higher growth in in provisions and contingencies pushed up non- expenditure relative to income. Although the interest expenditure sharply. Slower growth in credit, coupled with a decline in investments, Table VI.14: Select Banking Indicators of Scheduled State Co-operative Banks resulted in muted growth in interest income that (Amount in ` billion. Growth Rates in Per cent) forms almost 95 per cent of the total income of Item 2013-14 2014-15 2015-16 2016-17 StCBs (Table VI.15). 1 2 3 4 5 Asset Quality Deposits 777 772 796 903 (8.7) (-0.6) (3.0) (13.5) VI.45 During 2015-16, the NABARD’s increased Credit 939 1038 1074 1109 (10.0) (10.6) (3.4) (3.3) focus on monitoring of accumulated losses and SLR Investments 240 233 242 262 (7.0) (-3.1) (4.0) (8.3) NPA management of the StCBs led to a reduction Credit plus SLR Investments 1179 1271 1316 1371 in NPAs of StCBs both in absolute terms and as (9.4) (7.8) (3.5) (4.2) a proportion of loans and advances (Table VI.16 Note: Figures in brackets are growth rates in per cent over previous year. Source: Form B under Section 42 of RBI Act. and Chart VI.28). 117Report on Trend and Progress of Banking in India 2016-17 Table VI.16: Soundness Indicators of VI.47 The improvement in the NPA ratio has been State Co-operative Banks steadily occurring over the recent years with the (Amount in ` billion) central region being the only aberration. In the Item As at end-March Variation (%) northern, central, western and southern regions, 2015 2016 2014-15 2015-16 the recovery ratio has remained more or less 1 2 3 4 5 stable at a higher level. On the other hand, in the A. Total NPAs (i+ii+iii) 57 56 0.4 -2.8 eastern region, it has remained volatile ranging i. Sub-standard 21 19 0.5 -9.1 (36.3) (33.9) between 90 and 55 per cent in the last four years ii. Doubtful 25 25 -5.4 0.9 despite an improvement in the asset quality. (43.2) (44.9) Recoveries have increased in the north-eastern iii. Loss 12 12 15.0 0.6 (20.5) (21.2) region. (Chart VI.29). B. NPAs to Total Loans Ratio (%) 5.0 4.5 - - C. Recovery to Demand Ratio (%) 94.9 91.7 - - VI.48 There has always been a disparity in the Notes: 1. Figures in parentheses are shares in total NPAs (%). financial health of the StCBs across different 2. Y-o-y variations could be slightly different because absolute regions. Over time, however, the difference numbers have been rounded off to `1 billion in the table. 3. Components may not add up to the total due to rounding off. between the highest and the lowest NPA ratios Source: NABARD. across regions has decreased (Chart VI.30). VI.46 The eligibility of the StCBs for drawing VI.49 At end-March 2016, NPAs still ranged refinance from the NABARD and for deciding on between 13.1 per cent in the north-eastern region the quantum of refinance, has for some time now, to 1.7 per cent in the northern region (Table VI.17). been linked to various financial parameters. Net District Central Co-operative Banks NPAs is one of them. This has perhaps nudged VI.50 The DCCBs form the second tier of the these institutions to make improvements in their three-tiered short-term rural co-operative asset quality. 118Developments in Co-operative Banking structure. The resource base of DCCBs comprised matched by an increase in investments and of deposits (65.1 per cent) and borrowings (18.2 accelerated increase in growth of loans and per cent) as at end-March 2016. Out of total advances on the asset side (Table VI.18). DCCBs borrowings, 98 per cent were in the form of loans typically hold a high share of their medium-term from StCBs and the NABARD. Consequently, the loan portfolio in the form of non-agricultural growth in loans and advances of the DCCBs move loans. Consequently, their credit expansion was closely with that of the StCBs (Chart VI.31). Even not impacted by the slowdown in the agricultural with higher credit disbursal than StCBs in sector during 2014-15 and 2015-16 as much as absolute terms, DCCBs typically had a lower credit-to-deposit ratio than StCBs due to a broadening of their deposit base. (Chart VI.32). Balance Sheet Operations VI.51 During 2015-16, the balance sheet of the DCCBs expanded at a higher rate than in the preceding year. Accelerated growth in deposits, capital and reserves on the liability side was Table VI.17: Regional Disparity in Financial Health of StCBs Highest Lowest NPA Range NPA Ratio Ratio 2012-13 23.2 2.1 21.1 2013-14 17.1 1.9 15.2 2014-15 14.5 1.8 12.7 2015-16 13.1 1.7 11.4 Source: NABARD. 119Report on Trend and Progress of Banking in India 2016-17 Table VI.18: Liabilities and Assets of Table VI.19: Financial Performance of District District Central Co-operative Banks Central Co-operative Banks (Amount in ` billion) (Amount in ` billion) Item As at end-March Variation (%) Item As during Variation (%) 2015 2016 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 1 2 3 4 5 1 2 3 4 5 Liabilities A. Income ( i+ii) 338 367 9.3 8.4 1. Capital 131 165 14.2 25.6 (100.0) (100.0) (3.2) (3.6) i. Interest Income 323 347 9.5 7.7 2. Reserves 163 175 2.3 7.9 (95.4) (94.8) (4.0) (3.8) ii. Other Income 16 19 4.0 23.2 3. Deposits 2,588 2,982 9.3 15.2 (4.6) (5.2) (63.5) (65.1) B. Expenditure (i+ii+iii) 331 355 12.2 7.3 4. Borrowings 800 836 10.1 4.5 (100.0) (100.0) (19.6) (18.2) i. Interest Expended 230 250 11.8 8.8 5. Other Liabilities 395 424 8.2 7.3 (69.4) (70.4) (9.7) (9.3) ii. Provisions and 30 29 26.8 -4.0 Assets Contingencies (9.1) (8.1) 1. Cash and Bank Balances 220 233 9.5 5.7 iii. Operating Expenses 71 76 7.4 6.9 (5.4) (5.1) (21.5) (21.5) 2. Investments 1,385 1,615 -33.3 16.7 of which : Wage Bill 43 48 4.6 10.7 (34.0) (35.3) (13.1) (13.5) 3. Loans and Advances 2,194 2,427 8.1 10.6 C. Profits (53.8) (53.0) i. Operating Profits 37 40 -1.4 8.4 4. Other Assets 278 307 9.3 10.5 (6.8) (6.7) ii. Net Profits 7 11 -49.9 62.5 Total Liabilities/Assets 4,077 4,582 9.2 12.4 (100.0) (100.0) Notes: 1. Figures in parentheses are percentages to total income/ expenditure. Notes: 1. Figures in parentheses are percentages to total liabilities/ 2. Y-o-y variations could be slightly different because absolute assets. numbers have been rounded off to `1 billion in the table. 2. Y-o-y variations could be slightly different because absolute 3. Components may not add up to the total due to rounding off. numbers have been rounded off to `1 billion in the table. Source: NABARD. 3. Components may not add up to the total due to rounding off. Source: NABARD. Asset Quality it was in the case of StCBs. Stable fixed deposits VI.53 The asset quality of DCCBs improved form a large proportion of the sources of funds of marginally during 2015-16 as reflected in the DCCBs, reflecting efforts aimed at mobilising decline in their NPA ratios, despite an accumulation resources through deposits to meet higher credit of assets in the sub-standard and doubtful demand. categories (Table VI.20). Profitability VI.54 Post a dip in 2014-15, the recovery-to- VI.52 The net profits of DCCBs increased sharply demand ratio improved during 2015-16, although in 2015-16 as against a decline during 2014-15. it remained significantly lower than that of StCBs (Chart VI.33). This improvement could be attributed to a lower growth in expenditure on account of an absolute VI.55 Weak performance of a lower tier fall in the level of provisions and contingencies as institution can eventually pose risks to the apex well as to a lower growth in interest and operating institutions. Reforms in the rural co-operative expenses, despite higher wage bill. On the income sector have focused on all tiers of the co- side, as with the StCBs, other income recorded operative structure. In short-term credit higher growth, while interest income decelerated institutions, the focus has been on improving the (Table VI.19). asset quality of both the StCBs and DCCBs. 120Developments in Co-operative Banking Table VI.20: Soundness Indicators of District Central Co-operative Banks (Amount in ` billion) Item As at end-March Variation (%) 2015 2016 2014-15 2015-16 1 2 3 4 5 A. Total NPAs (i+ii+iii) 208 227 -0.5 9.0 i. Sub-standard 93 95 -7.0 1.6 (44.8) (41.7) ii. Doubtful 91 109 4.8 19.6 (43.8) (48.1) iii. Loss 24 23 8.3 -2.2 (11.4) (10.2) B. NPAs to Loans Ratio (%) 9.5 9.3 - - C. Recovery to Demand Ratio (%) 77.3 79.6 - - Notes: 1. Figures in parentheses are percentages to total NPAs. 2. Y-o-y variations could be slightly different because absolute numbers have been rounded off to `1 billion in the table. 3. Components may not add up to the total due to rounding off. Source: NABARD. However, since the DCCBs are directly affected Operating expenses on staff and other heads also by geographical and seasonal risks associated elevated the share of operating expenses in the with agricultural yields, they have persistently total expenditure of DCCBs as compared to the shown higher NPAs and lower recovery to StCBs due to their large district-level set-up and demand ratios than StCBs (Chart VI.34). lagged adoption of technology (Chart VI.35).23 23 With a view to bringing down costs for ultimate borrowers, seven DCCBs in Jharkhand have been amalgamated with Jharkhand State Co-operative Bank (JStCB) from April 1, 2017 thus creating a 2-tier rural co-operative credit structure in the state instead of the existing 3-tier structure of rural co-operative banks. This brings the number of DCCBs down to 364 as on date. 121Report on Trend and Progress of Banking in India 2016-17 Moreover, StCBs have more assured sources of Primary Agricultural Credit Societies (PACS) liquidity than DCCBs.24 VI.58 PACS form the grass-root level tier of the VI.56 The overall recovery-to-demand ratio at an short-term co-operative credit structure that all-India level improved for DCCBs during 2015- directly interfaces with individual borrowers to 16, mainly due to a turnaround in recovery in the provide them short and medium-term credit. southern region coupled with a steady increase in Reflecting co-operative culture, PACS advances the western region. District-level performance of loans only to their members.25 Borrowings from the co-operatives in both northern and western higher tier co-operative credit institutions regions deteriorated and their NPA ratios constitute the majority of funds for the PACS, increased in 2015-16 (Chart VI.36). which cater to a variety of other associated VI.57 Nonetheless, regional disparity has activities. They arrange for the supply of agricultural diminished over the period (Chart VI.37 and inputs, distribution of consumer articles and Table VI.21). marketing of produce for their members through co-operative marketing societies. Table VI.21: Regional Disparity in Financial Health of DCCBs Balance Sheet Operations (Per cent) VI.59 PACS witnessed a slowdown in credit Highest NPA Lowest NPA Range Ratio Ratio growth in 2015-16 in relation to the preceding 2013 17.8 5.7 12.1 year (Table VI.22 and Chart VI.38). PACS largely 2014 12.7 5.3 7.4 cater to agricultural borrowers. Subdued demand 2015 14.3 5.2 9.1 2016 12.9 5.6 7.3 conditions due to muted growth in the agricultural Source: NABARD. sector resulted in their low credit growth. 24 Apart from the NABARD, StCBs can borrow from SCBs and the Reserve Bank. 25 In co-operatives, members are the shareholders. 122Developments in Co-operative Banking Table VI.22: Primary Agricultural Credit Societies – Select Balance Sheet Indicators (Amount in ` billion) Item As at Variation end-March (%) 2015 2016 2014-15 2015-16 1 2 3 4 5 A. Liabilities 1. Total Resources (2+3+4) 2,063 2,382 4.9 15.5 2. Owned Funds (a+b) 217 244 14.7 12.8 a. Paid-up Capital 111 123 12.9 11.0 Of which, Government Contribution 8 8 19.1 -4.3 b. Total Reserves 106 122 16.5 14.7 3. Deposits 846 1,011 3.3 19.4 4. Borrowings 1,000 1,127 4.4 12.7 5. Working Capital 2,237 2,013 5.3 -10.0 B. Assets 1. Total Loans Outstanding (a+b) 1,472 1,585 13.2 7.7 a) Short-Term 1,036 1,171 7.3 13.0 b) Medium-Term 437 414 30.0 -5.1 Note: Y-o-y variations could be slightly different because absolute deposits as their chief funding source (Chart numbers have been rounded off to `1 billion in the table. Source: NAFSCOB. VI.39). This, in turn, reflects on their performance. Credit Deployment VI.60 Among the three short-term rural credit VI.61 PACS extend credit only to their members. institutions, PACS are the most dependent on Therefore, a useful indicator for both access to borrowed resources and own funds (capital and and demand for credit from PACS is the borrower- reserves) while DCCBs rely primarily on stable to-member ratio. This ratio has generally remained below 50 per cent, suggesting that less than half the members of PACS access credit from the institutions themselves. Marginal farmers, followed by small farmers, form the majority of PACS’ members and their shares in membership increased during 2015-16, while that of the scheduled castes / scheduled tribes and the rural artisans group declined (Chart VI.40). The borrower to member ratio fell across all categories, resulting in an overall decline in the borrower- member ratio (Chart VI.41). VI.62 An analysis of the extent of shortfall of the access to credit from an aspired level of 50 per cent reveals that the shortfall in credit off-take during 2015-16 was the highest for rural artisans and small and marginal farmers (Chart VI.42). 123Report on Trend and Progress of Banking in India 2016-17 Hence, despite the increase in the membership has, however, stabilised in the recent period and share of the major groups, overall credit growth disbursal of short-term loans, that form a core slowed down for PACS in 2015-16. function of PACS, has picked up (Chart VI.43). VI.63 Notwithstanding the fact that the main VI.64 A distinct pattern is observed in the objective of PACS is the delivery of agricultural financial performance of PACS. In contrast with a credit, their share of non-agricultural loans has steady increase in the share of profit-making increased consistently at the cost of agricultural PACS, the decline in share of loss-making PACS loans since 2010. The share of agricultural loans has been sticky in recent years. At end-March 124Developments in Co-operative Banking 2016, the proportion of loss-making PACS stood to topographical constraints and inadequate at 39.7 per cent (marginally down from 40.6 per infrastructure resulting in volatile agricultural cent in 2012-13), while those in profit accounted productivity. In addition, the co-operative for 48.1 per cent of the total number of PACS, up structure not being a development indigenous to from 45.6 per cent in 2012-13 (Chart VI.44).26 these regions, lack of awareness among the people As compared with higher tier short-term credit institutions, the profitability of the PACS has, however, worsened in the last three years (Chart VI.45). VI.65 From a regional perspective also, the proportion of profit-making PACS has been higher than that of loss-making ones in most of the regions, but net profits in absolute term have been negative across the board barring the western region (Chart VI.46). This suggests that it is mostly the larger sized credit societies in these regions that are performing poorly. On the other hand, the share of loss-making PACS exceeded that of the profit-making ones in the eastern and north- eastern regions (Chart VI.47). The rural economy in both the regions has been lagging behind due 26 As regards the remaining PACS, either they broke even, reporting neither profit nor loss, or there was no information available on their financial health. 125Report on Trend and Progress of Banking in India 2016-17 operative bank if it has banking as one of its main activities. It is required to apply to the Reserve Bank within three months of attaining capital plus reserves of `1 lakh for a license under Section 22 of the Banking Regulation Act (AACS), 1949 but it can carry on with the banking business unless the license application is refused. At one time, this led to the presence of a large number of unlicensed banks. The continued existence of such unlicensed co-operative institutions poses a risk to depositors’ interests and moreover, these institutions could resort to activities that are not very clearly defined. It was hence recommended that a roadmap be drawn up whereby banks, which failed to obtain a license by March 2012 would not be allowed to operate. This was to expedite the process of consolidation and the in these regions about the advantages of the weeding out of non-viable entities from the co- co-operative credit system and lack of technical operative space. As of April 16, 2016, all StCBs know-how and training among the co-operative had been issued licenses. In comparison, the personnel, over the years have led to organisationally licensing of DCCBs, has been a slower process. and financially weak base level institutions in Of the 371 DCCBs, 221 were licensed as of March these regions. 2011. To protect the interests of the depositors, Status of Licensing of Short-term Rural the Reserve Bank prohibited the DCCBs that Co-operatives remained unlicensed beyond March 2012 from accepting fresh deposits. As of date, three DCCBs VI.66 Two issues pertaining to the co-operative remain unlicensed (Chart VI.48).27 banking sector that the Committee on Financial Sector Assessment, 2009 (Chairman: Rakesh VI.67 Keeping in view the need to improve the Mohan) had identified were capital adequacy and banks’ preparedness for facing risks in an licensing of co-operative institutions. The increasingly competitive business environment, Committee noted that even though Section 7 of the Reserve Bank stipulated that the banks the Banking Regulation Act, 1949 (AACS) maintain a minimum CRAR of 4 per cent for being prohibits the use of the words ‘bank’, ‘banker’ or eligible for a license. Further, in January 2014, ‘banking’ by any co-operative society other than StCBs and DCCBs were advised to achieve and a co-operative bank as part of its name, this maintain on an ongoing basis a CRAR of 7 per provision does not apply to a PACS or a primary cent from March 31, 2015 and 9 per cent from credit society (PCS). As per the Act, a primary March 31, 2017 as part of the harmonisation of credit society can automatically convert to a co- capital regulations across all co-operative banks. 27 The number of DCCBs here stands at 371 as it also includes the Tamil Nadu Industrial Co-operative Bank Ltd. (TAICO Bank). 126Developments in Co-operative Banking The leverage (capital to assets) ratio for the DCCBs operating at the district/block level. Notwithstanding improved after capital infusions from state the deterioration in their financial health over governments in 2012-13.28 The capital-to-assets time, Agricultural and Rural Development Banks ratios of both the StCBs and DCCBs were given (ARDBs) have historically played a very important an impetus in January 2014, when the Reserve role in improving the productivity of land through Bank allowed them to issue Long-Term (Subordinated) Deposits (LTD) and Innovative Perpetual Debt Instruments (IPDI) to facilitate raising of capital funds (Tier I and Tier II) for the purpose of compliance with the prescribed CRAR norms (Chart VI.49). Consequently, the share of StCBs with CRAR above 9 per cent increased sharply in 2015-16. DCCBs exhibited similar but more subdued movements across the CRAR buckets (Chart VI.50). Long-term Rural Co-operatives VI.68 Long-term rural co-operatives include State Co-operative Agriculture and Rural Development Banks (SCARDBs) operating at the state-level and Primary Co-operative Agriculture and Rural Development Banks (PCARDBs) 28 To enable StCBs/ DCCBs to achieve the mandated CRAR, several state governments continue to provide funds to banks as per their requirements. 127Report on Trend and Progress of Banking in India 2016-17 development of minor irrigation and facilitating Table VI.23: Liabilities and Assets of State Co-operative Agriculture and Rural farm mechanisation, promoting capital formation Development Banks in agriculture and financing rural non-farm sector (Amount in ` billion) projects. Item As at end-March Variation (%) State Co-operative Agriculture and Rural 2015 2016 2014-15 2015-16 Development Banks 1 2 3 4 5 VI.69 In most north-eastern states, except Assam Liabilities 1. Capital 10 9 4.8 -6.8 and Tripura, there is no separate structure of (2.9) (3.3) long-term rural co-operatives. In Assam and 2. Reserves 65 41 6.3 -37 (19.5) (14.9) Tripura, as also in Bihar, Uttar Pradesh, Jammu 3. Deposits 18 24 18.4 29.8 (5.5) (8.7) and Kashmir and Gujarat, there is a unitary 4. Borrowings 161 146 5.3 -9.5 structure, with SCARDBs operating through their (48.4) (53) 5. Other Liabilities 79 55 11.6 -29.5 branches at the district-level, there being no (23.6) (20.2) separate entity of PCARDBs. By contrast, in other Assets 1. Cash and Bank Balances 4.3 4.4 43.4 4 states except Himachal Pradesh and West Bengal, (1.3) (1.6) there is a federal structure, with SCARDBs 2. Investments 30 29.6 9.9 -1.3 (9.0) (10.8) operating through PCARDBs. In Himachal Pradesh 3. Loans and Advances 212 204 5.2 -3.7 (63.7) (74.2) and West Bengal, there is a mixed structure, with 4. Other Assets 87 37 11.5 -57.3 SCARDBs operating through PCARDBs as well as (26.0) (13.4) Total Liabilities/Assets 333 275 7.6 -17.3 through their branches. (100) (100) Balance Sheet Operations Notes: 1. Figures in parentheses are percentages to total liabilities/ assets. 2. Y-o-y variations could be slightly different because absolute VI.70 The consolidated balance sheet of numbers have been rounded off to `1 billion in the table. SCARDBs contracted in 2015-16 as almost all 3. Components may not add up to the total due to rounding off. Source: NABARD. components except deposits on the liability side and cash and bank balances on the asset side fell. Profitability (Table VI.23).29 VI.72 The financial performance of SCARDBs VI.71 On the asset side, credit disbursement remained weak, reflecting a sharp fall in income contracted in 2015-16 constrained by the from other sources coupled with a decline in shrinking of internal resources, i.e., capital and interest income by 11.4 per cent. However, a reserves (broadly defined as net worth here) reduction in expenditure, due to a decline in (Chart VI.51). Contraction in all major components provisions and contingencies and interest of balance-sheet of SCARDBs during the year was expenses resulted in a turnaround in profits of mainly on account of liquidation of loss-making these institutions (Table VI.24). SCARDBs. 29 The long-term credit co-operatives are primarily designed as non-resource based specialised term-lending agencies. These institutions are not given licenses to function as banks coming under the purview of Banking Regulations Act. Hence, they are not allowed to take deposits from the public. As a result, they are dependent heavily on borrowed funds for advancing loans. They can, however, mobilise deposits from their members as per deposit schemes approved by the boards of management of the respective banks. SCARDBs are also allowed to mobilise deposits from the public who are not members of the bank as per the guidelines issued by NABARD in 1997 subject to certain conditions. 128Developments in Co-operative Banking Table VI.24: Financial Performance of State Co-operative Agriculture and Rural Development Banks (Amount in ` billion) Item As during Variation (%) 2015 2016 2014-15 2015-16 1 2 3 4 5 A. Income ( i+ii) 25 22 -0.2 -12.1 (100.0) (100.0) i. Interest Income 24 22 -1.2 -11.4 (96.4) (97.2) ii. Other Income 0.9 0.6 42.2 -30.8 (3.6) (2.8) B. Expenditure (i+ii+iii) 29 22 -0.9 -23.9 (100.0) (100.0) i. Interest Expended 18 14 5.3 -21.6 (62.0) (63.9) ii. Provisions and 6 4 -28.9 -37.7 Contingencies (21.1) (17.3) iii. Operating Expenses 5 4 36.7 -15.5 (16.9) (18.8) C. Profits i. Operating Profits 2 4 -50.2 71.1 ii. Net Profits -3.88 0.03 -5.4 100.8 Notes: 1. Figures in parentheses are percentages to total income/ Asset Quality expenditure. 2. Y-o-y variations could be slightly different because absolute numbers have been rounded off to `1 billion in the table. VI.73 The asset quality of SCARDBs has 3. Components may not add up to the total due to rounding off. witnessed noteworthy improvement since 2012-13 Source: NABARD. as reflected in the consistent decline in their NPAs VI.75 Moreover, in November 2014, a new fund, and an increase in the recovery-to-demand ratio the “Long Term Rural Credit Fund (LTRCF)”, was since 2013-14 (Chart VI.52 and Table VI.25). set up in the NABARD for providing refinance VI.74 Concerted policy efforts are responsible support to co-operative banks and RRBs for their for this decline. In 2015, the Board of Management agricultural term-loan operations.30 The refinance of the National Co-operative Agriculture and facility is provided with a repayment period of Rural Development Banks Federation Limited five years at a concessional rate such that the launched an accelerated recovery and NPA banks pass on this benefit to the borrowing management drive to revamp the existing farmers (The NABARD revises this from time to repayment and recovery systems and improve time).31 In 2015-16, the number of fully functional the financial health of the SCARDBs. The drive SCARDBs came down to 13 from 18 in the aimed at reducing gross NPAs below the 10 per previous year.32 SCARDBs that contributed the cent level in two years. most to the accumulated losses are under 30 The Fund had an initial corpus of `5,000 crore during 2014-15, contributed out of shortfalls in achievement of priority sector lending (PSL) targets by SCBs. Allocations to this fund were increased by `15,000 crore each in 2015-16 and 2016-17. 31 The interest rate on refinance was fixed at 7.85 per cent for 2014-15. The interest rate on refinance was revised downwards to 5.15 per cent per annum w.e.f. December 23, 2016. The banks are supposed to pass on this benefit to borrowing farmers. 32 The 18 SCARDBs were situated in the states of Haryana, Himachal Pradesh, Jammu & Kashmir, Punjab, Rajasthan, Assam, Tripura, Bihar, Odisha, West Bengal, Madhya Pradesh, Uttar Pradesh, Gujarat, Maharashtra, Karnataka, Kerala, Tamil Nadu and Puducherry. Out of these 18, SCARDBs in Assam, Bihar, Odisha, Madhya Pradesh and Maharashtra are no longer functional. 129Report on Trend and Progress of Banking in India 2016-17 and UCBs puts into perspective how much of an impact these developments have had in uplifting the quality of assets of SCARDBs. The decline in NPAs of StCBs that operate under almost identical economic circumstances seems barely perceptible in comparison to that of the SCARDBs (Chart VI.53). Asset Quality of SCARDBs: A Regional Perspective VI.76 From a regional perspective, the financial health of SCARDBs became more skewed during 2015-16. At end-March 2015, the northern and southern regions had high recovery to demand ratios and low (relative to the all-India average) NPA ratios, thus figuring in the quadrangle of the strongest financial health. Only two regions – central and western – figured in the quadrangle liquidation and hence are no longer functioning of the weakest financial health with high (NABARD Annual Report, 2016-17). These NPA ratios and low recovery to demand ratios developments fructified in the form of a decline (relative to the all-India average) (Chart VI.54 (a)). in the NPA ratio from 35.6 per cent in 2013-14 At end-March 2016, however, only the southern to 16.6 per cent in 2015-16, while the recovery- region remained in the sound performing (relative to-demand ratio witnessed steady improvements to all-India average) quadrangle while four from 33.3 per cent to 63.6 per cent over the same regions (north; north-east; central; and western) period. A comparison of SCARDBs with StCBs feature in the quadrangle of weakest financial Table VI.25: Asset Quality of State Co-operative Agriculture and Rural Development Banks (Amount in ` billion) Item As at end-March Variation (%) 2015 2016 2014-15 2015-16 1 2 3 4 5 A. Total NPAs (i+ii+iii) 64 34 -11.3 -47.3 i. Sub-standard 25 19 -20.9 -22.2 (38.1) (56.4) ii. Doubtful 39 15 -5.2 -62.5 (60.9) (43.4) iii. Loss 0.6 0.1 445.5 -86.7 (0.93) (0.24) B. NPAs to Loans Ratio (%) 30.3 16.6 - - C. Recovery to Demand Ratio (%) 46.7 63.6 - - Notes: 1. Figures in parentheses are percentages to total NPAs. 2. Y-o-y variations could be slightly different because absolute numbers have been rounded off to `1 billion in the table. 3. Components may not add up to the total due to rounding off. Source: NABARD. 130Developments in Co-operative Banking health. Within the weakest quadrangle, the Table VI.26: Liabilities and Assets of financial health of the western region has Primary Co-operative Agriculture and Rural Development Banks improved while the financial health of SCARDBs (Amount in ` billion) in the central region deteriorated further, Item As at end-March Variation (%) paralleling the poor performance of StCBs in the 2015 2016 2014-15 2015-16 region (Chart VI.54 (b)). 1 2 3 4 5 Primary Co-operative Agriculture and Rural Liabilities 1. Capital 13 11 3.7 -17.8 Development Banks (4.3) (4.5) 2. Reserves 40 25 -0.5 -38.4 VI.77 PCARDBs are the lowest layer of long-term (13.1) (10.3) credit co-operatives. PCARDBs operate in close 3. Deposits 10 14 15.9 33.2 (3.3) (5.6) contact with their borrowers – farmers, artisans, 4. Borrowings 164 143 5.6 -12.8 craftsmen and other qualified persons – to (53.3) (59.3) 5. Other Liabilities 79 49 4.4 -38.7 sustainably develop their economic conditions. As (25.9) (20.2) in the case of SCARDBs, PCARDBs primarily draw Assets on borrowings for lending purposes. 1. Cash and Bank Balances 3.9 3.6 10.4 -9.4 (1.3) (1.5) Balance Sheet Operations 2. Investments 20 15 -1.3 -25.9 (6.6) (6.2) 3. Loans and Advances 148 127 7.2 -14.4 VI.78 The consolidated balance sheet of PCARDBs (48.3) (52.7) also witnessed substantial contraction in 2015-16. 4. Other Assets 135 95 2.8 -29.2 (43.9) (39.6) All components of uses of funds, including the Total Liabilities/Assets 307 241 4.7 -21.6 major components of loans and advances and (100.0) (100.0) other assets, declined from their levels in 2014-15. Notes: 1. Figures in parentheses are percentages to total liabilities/ assets. Sources of funds also recorded a decline from 2. Y-o-y variations could be slightly different because absolute their levels in 2014-15, with deposits being the numbers have been rounded off to `1 billion in the table. 3. Components may not add up to the total due to rounding off. only exception (Table VI.26). Source: NABARD. 131Report on Trend and Progress of Banking in India 2016-17 Profitability VI.79 PCARDBs reported net losses in 2015-16 but of a lower order than in 2014-15, reflecting an increase in the proportion of profit-making PCARDBs (Table VI.27 and Chart VI.55). Financial Health of PCARDBs versus Financial Health of SCARDBs VI.80 The apex-level long-term co-operative structure showed some sign of revival during 2015-16. The financial health of PCARDBs deteriorated slightly during 2015-16, although the absolute level of NPAs of PCARDBs fell as the institutions contributing the most to their losses were liquidated (Table VI.28). Table VI.27: Financial Performance of Primary Co-operative Agriculture and Rural Development Banks VI.81 The NPA ratio of the PCARDBs continued (Amount in ` billion) to remain much higher than that of the SCARDBs, Item As during Variation (%) while their recovery ratio remained below that of the SCARDBs in 2015-16 (Chart VI.56). 2015 2016 2014-15 2015-16 1 2 3 4 5 Table VI.28: Asset Quality of Primary A. Income ( i+ii) 24 21 3.8 -13.4 (100.0) (100.0) Co-operative Agriculture and Rural i. Interest Income 20 18 2.4 -9.3 Development Banks (79.9) (83.7) (Amount in ` billion) ii. Other Income 5 3 9.8 -29.9 (20.1) (16.3) Item As at end-March Variation (%) B. Expenditure (i+ii+iii) 28 25 7.8 -12.4 (100.0) (100.0) 2015 2016 2014-15 2015-16 i. Interest Expended 17 15 8.3 -11.4 1 2 3 4 5 (60.2) (60.9) ii. Provisions and 6 5 9.9 -23.9 A. Total NPAs (i+ii+iii) 54 47 11.5 -12.4 Contingencies (21.3) (18.5) i. Sub-standard 27 25 23.6 -9.3 iii. Operating Expenses 5.2 5.1 4.0 -2.5 (50.9) (52.8) (18.5) (20.6) ii. Doubtful 26 22 1.4 -15.7 C. Profits (48.5) (46.6) i. Operating Profits 2 1 -20.5 -52.4 iii. Loss 0.32 0.29 -13.5 -9.4 ii. Net Profits -3.66 -3.45 -45.2 -5.7 (0.60) (0.62) B. NPAs to Loans Ratio (%) 36.2 37.0 - - Notes: 1. Figures in parentheses are percentages to total income/ C. Recovery to Demand Ratio (%) 44.6 43.6 - - expenditure. 2. Y-o-y variations could be slightly different because absolute Notes: 1. Figures in parentheses are percentages to total NPAs. numbers have been rounded off to `1 billion in the table. 2. Y-o-y variations could be slightly different because absolute 3. Components may not add up to the total due to rounding off. numbers have been rounded off to `1 billion in the table. Source: NABARD. 3. Components may not add up to the total due to rounding off. Source: NABARD. 132Developments in Co-operative Banking Table VI.29: Comparison of Assets, Credit and Capital Size of SCARDBs and StCBs Year Amount of Assets Amount of Credit Amount of of SCARDBs per of SCARDBs per Capital of `100 of Assets `100 of Credit SCARDBs per of StCBs of StCBs `100 of Capital of StCBs 2012-13 18.3 20.1 29.0 2013-14 16.3 19.5 25.1 2014-15 16.7 18.5 18.2 2015-16 13.3 16.6 16.1 Source: NABARD. LTDs and IPDIs to facilitate raising of capital funds (Tier I and Tier II) for the purpose of compliance with the prescribed CRAR. Consequently, the capital base of the StCBs expanded by a larger extent than that of SCARDBs since 2014-15. In July 2016, urban and short-term rural co- operative banks were given more freedom for IV. A Comparative Assessment of raising capital. Co-operative banks fulfilling Short-term and Long-term Rural certain financial soundness criteria were permitted Credit Co-operatives to raise LTDs without prior approval of the Reserve Bank, subject to the condition that the VI.82 The turnaround in the financial outstanding amount of LTDs, which is eligible to performance of the long-term rural co-operative be reckoned as Tier II capital, is limited to 50 per credit institutions in 2015-16 augurs well as these cent of Tier I capital. institutions cater to the long-term financial needs of the rural economy. A comparison of the apex- VI.84 There exists a wide gap between StCBs and level institutions of short-term and long-term co- SCARDBs in terms of various other performance operatives, StCBs and SCARDBs, brings out the indicators. The former remained profitable (albeit dwindling asset and credit sizes and weakening with some moderation in profits in 2015-16) capital positions of long-term vis-à-vis short-term coupled with the lowest NPA ratios and the highest recovery ratios among the co-operatives, in credit institutions. A consistent fall in the relative contrast to SCARDBs, which had for long incurred asset size/credit/capital of SCARDBs for every losses and had impaired asset quality. SCARDBs’ `100 of total assets/credit/capital of StCBs over RoA, however, turned around in 2015-16 as the past few years reflects the extent of the against negative returns recorded in the previous problems faced by these long-term credit four years, while StCBs continued to record institutions (Table VI.29). positive RoAs (Chart VI.57). The relatively better VI.83 With the ongoing liquidation of unviable performance of StCBs reflects the concerted institutions, the number of long-term credit efforts made by the Central and State Governments institutions has been on a decline for some time along with the Reserve Bank and the NABARD in now. In addition, as mentioned before, in January implementing various reforms aimed at 2014, StCBs/DCCBs were also permitted to issue strengthening the short-term credit institutions. 133Report on Trend and Progress of Banking in India 2016-17 credit co-operatives, the general improvement in the NPA ratio and recovery performance of the short-term co-operatives could also be attributed to thorough monitoring by the NABARD. In addition, an incentive of additional rebate of 3 per cent given to farmers for prompt repayment of crop loans as part of the on-going interest subvention scheme for short-term crop loans could have played a role as well.33 VI.87 The capital position of both the StCBs and DCCBs have improved in 2015-16. The Reserve Bank will pursue the process of recapitalisation and licensing of the remaining three DCCBs in Jammu and Kashmir under the rehabilitation scheme approved by the government to create an environment where only licensed rural co- operative banks operate in the banking space. VI.85 From a business perspective, while the Keeping in view the need to improve the StCBs exhibited slower growth in credit in preparedness of the banks for facing risks in an 2015-16, credit growth for DCCBs picked up in increasingly competitive business environment, 2015-16. The NABARD had introduced a norm of the NABARD has issued a guidance note on linking the refinance eligibility of the StCBs with strengthening capital funds and improving CRAR their CRAR for better accountability in 2012-13. of co-operative banks in 2015-16 and has Consequently, StCBs improved their capital conducted a workshop to facilitate the process. positions considerably in 2014-15 and the During the past few years, initiatives to train co- refinance disbursed to them by the NABARD operative banks personnel have gained ground. It increased by 12.15 per cent. This may have is hoped that with more streamlined training, provided a boost to growth in loans and advances there will be more efficient delivery of banking and of StCBs in 2014-15 which, in turn, led to a higher financial services by the co-operatives which will, growth in DCCBs’ loans and advances in 2015-16. in turn, improve their operating efficiency across Credit off-take of PACS also grew at a slower pace, the tiers. despite an increase in their numbers. V. Overall Assessment VI.86 While refinancing through the Long Term Rural Credit Fund and active liquidation of VI.88 The balance sheet of UCBs expanded in unviable institutions may have played a role in 2016-17, driven by demonetisation-induced improving the financial health of the long-term growth in deposits, which got channelled into 33 A study of StCBs and DCCBs in two states – Uttar Pradesh and Haryana – reported by Bankers’ Institute of Rural Development (BIRD) in May 2015 reveals that the credit flow increased significantly in these two states post the introduction of the scheme and in particular the introduction of the additional incentive for prompt repayment. 134Developments in Co-operative Banking higher investments rather than credit. Reflecting diversification of businesses by UCBs into non- continuing efforts at the consolidation of UCBs, traditional areas. Even as the phase of consolidation their performance lifted in terms of their continues, efforts are being made to improve their incremental credit-to-deposit ratio and profitability operational efficiency. Proactive steps by the though their asset quality was affected by subdued Reserve Bank in the form of providing financial economic conditions. assistance to UCBs for implementation of core banking solutions (CBS) and permitting them to VI.89 The Government and the Reserve Bank are offer all their products and services through ATM undertaking several initiatives to further improve channels combined with allowing all co-operatives the financial health of the UCBs. The proposals in May 2017 to deploy point of sale (POS) of the Union Budget 2017-18 to shift from an terminals and issue prepaid instruments will accrual basis to an actual receipt basis for taxation promote digitisation. of interest income on UCBs’ non-performing assets, as is the case for SCBs, and increasing the VI.91 The short-term credit structure of rural limit for tax deduction with respect to provisions co-operatives continued to show consistent on bad debt for all banks to 8.5 per cent from the improvements due to various regulatory reforms earlier 7.5 per cent are important. The High- undertaken in recent years. On the contrary, the Powered Committee on Urban Co-operative Banks lowest tier, PACS, continued to be afflicted by has suggested a way forward for UCBs by structural deficiencies resulting in their weak considering their conversion into SCBs and other performance. In this regard, while some of the differentiated banking institutions with the aim of recommendations of the Vaidyanathan Committee subjecting them to harmonised regulations. At the (2004) have been implemented, the same time, the Reserve Bank has relaxed the recommendations that address governance exposure limits on unsecured advances, subject issues and insuring deposits of PACS to protect to higher lending to the priority sectors, to the interests of member depositors will be incentivise UCBs to compete successfully with beneficial in the long-term. NABARD in 2016-17 small finance banks that operate with similar loan opened new lines of credit, viz. Additional Short portfolios but under more stringent regulatory Term (Seasonal Agricultural Operations) [ST- norms. In 2016-17, the Reserve Bank also SAO] to help the rural co-operatives tide over permitted all salary earners’ banks to grant their liquidity problems. The ST-SAO, for advances against term deposits of non-members. instance, is provided to SCBs for financing the Alongside, the Reserve Bank also plans to review PACS in such areas where the DCCBs are the supervisory action framework for UCBs financially weak or are unable to finance PACS framed in 2014, such that the banks concerned adequately so as to ensure credit flow to farmers. can be engaged at an early stage for corrective On the asset side as well, the NABARD has action. Moving ahead, increased competition from extended financial support to StCBs/DCCBs/ other segments may necessitate efforts on the part PACS to develop PACS as multi service centres of UCBs to adjust to the dynamic competitive (MSCs) so that they can increase their business environment on the one hand and continuing of portfolios and avenues of earning revenue and regulatory reforms, on the other. become self-sustainable entities. Union Budget VI.90 The expansion in size and improved capital 2017-18 has made an allocation of `1,900 crore position due to consolidation has facilitated the over three years for bringing digital banking to 135Report on Trend and Progress of Banking in India 2016-17 PACS. This will link 63,000 societies with CBS Force on the Revival of Rural Co-operative Credit of DCCBs allowing new generation banking Institutions (Long Term), 2006 (Chairman: Shri services to be made available to the small and A. Vaidyanathan) regarding expanding the deposit, marginalised farmers who are members of these capital and product bases of these institutions co-operative societies for the first time. All these merits consideration. A build-up of internal measures are expected to improve the performance resources can help the long-term credit co- of the PACS going forward. operatives to improve their credit disbursements, going forward. Given their significance in meeting VI.92 Despite the recent turnaround, the long- the investment needs of the agricultural sector, it term rural co-operative credit structure continues is critical that the long-term rural co-operative to under-perform due to its inherent weaknesses. credit institutions be revived through concerted In this regard, the recommendations of the Task policy efforts. 136Chapter VII Non-Banking Financial Institutions Non-banking financial institutions (NBFIs) are an important alternative channel of finance for the commercial sector in India’s bank dominated financial sector. Their role in promoting financial inclusion and catering to the needs of small businesses and specialised segments is an additional dimension of their relevance in the Indian context. Regulations relating to governing non-banking financial companies (NBFCs) are being increasingly harmonised with those of banks to forge the right balance for financial stability while encouraging them to focus on specialised areas. I. Introduction on the other hand, are mostly private sector institutions that specialise in meeting the credit VII.1 Non-banking financial institutions (NBFIs) needs and a variety of financial services of niche have been intermediating a growing share of the areas which, inter alia, include financing of resource flows to the commercial sector. NBFIs physical assets, commercial vehicles and regulated by the Reserve Bank are all-India infrastructure loans. PDs, which came into financial institutions (AIFIs), non-banking existence in 1995, play an important role in both financial companies (NBFCs) and primary dealers the primary and secondary markets for government (PDs) (Chart VII.1). AIFIs, largely an outcome of securities. In terms of balance sheet size, AIFIs development planning in India, were created as constitute 23 per cent of NBFIs’ total assets, while apex public entities for providing long-term NBFCs represent 76 per cent and standalone PDs financing / refinancing to specific sectors. NBFCs, constitute 1 per cent. Chart VII.1: Non-Banking Financial Institutions Regulated by the Reserve Bank of India Non-Banking Financial Institutions Non-Banking All India Financial Primary Dealers Financial Companies Institutions (21) (11,522) (4) NBFCs-D NBFCs-ND Bank PDs Standalone PDs (178) (11,344) (14) (7) Systemically Important Other NBFCs-ND NBFCs –ND (NBFCs-ND) (NBFCs-ND-SI) (220) (11,124) Note: Figures in parentheses are the number of institutions. Source: RBI.Report on Trend and Progress of Banking in India 2016-17 VII.2 Against this background, this chapter or more are classified as non-deposit taking presents an analysis of the financial performance systemically important NBFCs (NBFCs-ND-SI). of each of these NBFIs in 2016-17. The chapter is For the purpose of issuing certificates of registration organised into seven sections. Section 2 provides (CoRs), NBFCs were categorised as Type I and an aggregated view of the NBFC sector – both Type II companies in June 2016. The applications deposit-taking NBFCs (NBFCs-D) and non-deposit for Type I NBFCs, which do not have / intend to taking systemically important NBFCs (NBFCs-ND- accept public funds and do not have / intend to SI). Section 3 discusses the financial performance have customer interface, are considered on a fast- of payments banks – a newly created form of track basis. NBFCs are also categorised on the differentiated banks. The finances of AIFIs are basis of the activities undertaken by them with a analysed in Section 4, followed by an evaluation view to meeting sector-specific requirements, of the role of primary dealers in Section 5. Section entailing appropriate modulation of the regulatory 6 sets out the latest developments and Section 7 regime. With addition of new categories over time, concludes with an overall assessment. there were 12 types of NBFCs as of date under this categorisation (Table VII.1). II. Non-Banking Financial Companies VII.4 At end-March 2017, there were 11,522 VII.3 NBFCs are classified on the basis of their NBFCs registered with the Reserve Bank, of which liability structures, the type of activities they 178 were NBFCs-D and 220 were NBFCs-ND-SI. undertake and their systemic importance. In terms of liability structure, NBFCs are classified The number of NBFCs has been declining over into two categories – deposit-taking NBFCs or time with cancellations of registrations exceeding NBFCs-D, which accept and hold public deposits new registrations on account of voluntary and non-deposit taking NBFCs or NBFCs-ND, surrender or cancellation of CoR due to non- which do not accept public deposits. Among compliance of revised criteria of net owned fund NBFCs-ND, those with an asset size of `5 billion (NOF) (Chart VII.2). Table VII.1: Classification of NBFCs Based on Activity Type of NBFC Activity 1. Asset Finance Company (AFC) Financing of physical assets supporting productive / economic activities, including automobiles, tractors and generators. 2. Loan Company Providing of finance whether by making loans or advances or otherwise for any activity other than its own but does not include an asset finance company. 3. Investment Company Acquiring securities for purpose of selling. 4. NBFC- Infrastructure Finance Company (NBFC-IFC) Providing infrastructure loans. 5. NBFC-Systemically Important Core Investment Company (CIC-ND-SI) Acquiring shares and securities for investment mainly in equity market. 6. Infrastructure Debt Fund-NBFC (IDF-NBFC) For facilitating flow of long-term debt into infrastructure projects. 7. NBFC-Micro Finance Institution (NBFC-MFI) Extending credit to economically disadvantaged groups. 8. NBFC-Factor Undertaking the business of acquiring receivables of an assignor or extending loans against the security interest of the receivables at a discount. 9. NBFC- Non-Operative Financial Holding Company (NOFHC) For permitting promoters / promoter groups to set up a new bank. 10. Mortgage Guarantee Company (MGC) Undertaking mortgage guarantee business. 11. NBFC-Account Aggregator (NBFC-AA) Collecting and providing information about a customer’s financial assets in a consolidated, organised and retrievable manner to the customer or others as specified by the customer. 12. NBFC-Peer to Peer Lending Platform (NBFC-P2P) Providing an online platform to bring lenders and borrowers together to help mobilise funds. Source: RBI. 138Non-Banking Financial Institutions marginal decline in the previous year. Borrowings by NBFCs from various sources, which accounted for 70 per cent of their total liabilities, increased by 12.1 per cent in 2016-17 mainly through market-based instruments such as commercial paper (CPs) and debentures even as borrowings from banks contracted. Growth in public deposits decelerated which is, however, attributable to the revised regulatory guidelines issued in November 2014 mandating that only rated NBFCs-D can accept and maintain public deposits. Unrated companies were required to get rated by March 31, 2016 to be able to renew existing deposits / accept fresh deposits or else return deposits to the public. Further, the limit on acceptance of deposits for rated asset finance companies (AFCs) was reduced from 4 times to 1.5 times of their NOF as part of harmonisation across the sector. Balance Sheet Loans and advances, constituting three-fourth of VII.5 Double-digit growth in credit extended by total assets, picked up sharply as space opened NBFCs has improved resilience and stability of up with the reduced pace of bank credit growth. the economy by filling up the financing gap opened Investments too reversed from contraction in the up by the muted bank credit growth from 2014- previous year and rose strongly during 2016-17 15. NBFCs’ consolidated balance sheet1 turned reflecting higher investments in equity shares in around and expanded during 2016-17 from a the wake of ebullient market (Table VII.2). Table VII.2: Consolidated Balance Sheet of NBFCs (End-March) (Amount in ` billion) Items 2014 2015 2016 2017 Percentage variation 2015-16 2016-17 1 2 3 4 5 6 7 1. Share capital 737 851 761 921 -10.6 21.0 2. Reserves and surplus 2,723 3,117 3,033 3,538 -2.7 16.7 3. Public deposits 131 205 271 306 32.2 12.9 4. Bank borrowings 2,910 3,106 3,376 3,141 8.7 -7.0 5. Debentures 4,596 5,740 5,394 6,462 -6.0 19.8 6. Commercial paper 462 630 852 1,267 35.2 48.7 7. Other borrowings 2,175 2,761 2,639 2,878 -4.4 9.1 8. Other liabilities 766 875 904 1,158 3.3 28.1 Total liabilities/assets 14,499 17,284 17,231 19,671 -0.3 14.2 1. Loans and advances 10,782 11,864 13,169 14,846 11.0 12.7 2. Investments 2,159 2,603 2,253 2,673 -13.4 18.6 3. Other assets 1,558 2,817 1,810 2,152 -35.7 18.9 Source: RBI Supervisory Returns. 1 Analysis is based on the consolidated balance sheet of NBFCs-D and NBFCs-ND-SI. 139Report on Trend and Progress of Banking in India 2016-17 Sectoral Credit of NBFCs VII.6 NBFCs specialise in catering to sector- specific financial needs covering retail; consumer and vehicle loans; micro, small and medium enterprises (MSMEs); large industry / infrastructure; and micro finance among others. A significant growth in credit to retail and services segments also underlines their increasing role in financial inclusion. Industry receives about 60 per cent of total credit by NBFCs, followed by retail, services and agriculture. VII.7 Within the sectoral deployment, retail credit increased at the highest pace on account of consumer durables and credit card receivables; this was followed by services and industry. On the other hand, credit to agriculture and allied activities contracted perhaps on account of to the micro and small segments in both industry transitory disruptions in cash-intensive value and services sectors displayed robust growth while chains due to demonetisation (Table VII.3). Credit vehicle loans declined during 2016-17 reflecting Table VII.3: Credit to Select Sectors by NBFCs the transient impact of demonetisation (Appendix (End-March) Table VII.1). (Amount in ` billion) Exposure to Sensitive Sectors Items 2016 2017 Share in Percentage gross variation advances VII.8 The Reserve Bank defines the capital in 2017 (Per cent) market, real estate and commodities as sensitive 1 2 3 4 5 sectors in view of the risks associated with I. Gross advances 13,169 14,846 - 12.7 fluctuations in prices of such assets. NBFCs’ II. Non-food credit (1 to 5) 13,167 14,846 100.0 12.8 exposure to real estate increased during 2016-17 1. Agriculture and allied 392 346 2.3 -11.7 activities reflecting search for higher yields (Chart VII.3). 2. Industry (2.1 to 2.4) 8,063 8,940 60.2 10.9 Financial Performance of NBFCs 2.1 Micro and small 326 508 3.4 55.8 2.2 Medium 154 172 1.2 11.7 VII.9 NBFCs’ profitability declined during 2.3 Large 3,726 4,375 29.5 17.4 2016-17 due to increased provisioning 2.4 Others 3,857 3,885 26.2 0.7 requirements (Table VII.4). Their cost to income 3. Services 1,865 2,224 15.0 19.2 4. Retail loans 2,047 2,490 16.8 21.6 ratio increased reflecting deterioration in 4.1 Vehicle/auto loans 1,150 1,035 7.0 -10.0 operational efficiency. 5. Other non-food credit 801 847 5.7 5.7 VII.10 Reflecting the slowdown in net profits, Note: Food credit was approximately `1 billion in 2015-16 and nil in 2016-17. NBFCs’ return on equity (RoE) and return on Source: RBI Supervisory Returns. assets (RoA) – the two major profitability 140Non-Banking Financial Institutions Table VII.4: Financial Parameters of the NBFC Sector (End-March) (Amount in ` billion) Items 2014 2015 2016 2017 1 2 3 4 5 A. Income 1,713 2,009 2,142 2,310 B. Expenditure 1,279 1,495 1,628 1,822 C. Net profit 313 365 367 314 D. Total assets 14,499 17,284 17,231 19,671 E. Financial ratios (as per cent of total assets) (i) Income 11.8 11.6 12.4 11.7 (ii) Expenditure 8.8 8.6 9.4 9.3 (iii) Net profit 2.2 2.1 2.1 1.6 F. Cost to income ratio 74.6 74.4 76.0 78.9 Source: RBI Supervisory Returns. indicators – were lower during 2016-17 than a year ago (Chart VII.4). Both their gross non-performing assets (GNPAs) Asset Quality ratio and net non-performing assets (NNPAs) ratio VII.11 During the year, NBFCs faced some increased during 2016-17. The recent spike in deterioration in their asset quality mainly on these ratios also reflects the revision in the account of the sluggishness in industrial activity. recognition norms of NPAs being implemented in a phased manner beginning 2015-162 (Chart VII.5). VII.12 Deterioration of asset quality was also evident in the increased share of doubtful assets denoting the aging of NPAs in the sector (Table VII.5). Table VII.5: Classification of NBFCs’ Assets (Per cent) Items 2013-14 2014-15 2015-16 2016-17 1 2 3 4 5 Standard assets 95.7 95.8 95.5 95.0 Sub-standard assets 2.6 2.8 2.6 2.6 Doubtful assets 1.2 1.1 1.6 2.1 Loss assets 0.5 0.3 0.3 0.3 Total 100.0 100.0 100.0 100.0 Source: RBI Supervisory Returns. 2 Time period for classification as NPAs for assets other than hire purchase was progressively reduced to 5 months for the year ending March 2016, 4 months for the year ending March 2017 and 3 months for the year ending March 2018. 141Report on Trend and Progress of Banking in India 2016-17 2015-16 in view of the revised regulatory framework for NBFCs, which raised threshold asset size for NBFCs-ND-SI to `5 billion or more from `1 billion. Accordingly, many of the NBFCs- ND-SI were reclassified as NBFC-ND in view of the changed definition. In terms of ownership, non-government NBFCs-ND-SI held 62.9 per cent of the total assets of NBFCs-ND-SI (Table VII.6). Balance Sheet VII.15 The consolidated balance sheet of NBFCs- ND-SI expanded strongly in 2016-17 due to growth in credit, which has improved the resilience and stability of the economy by filling up the financing gap opened up by the muted bank credit growth (Box VII.1). VII.16 The accretion to liabilities was mainly on account of share capital, debentures and CPs; on Capital Adequacy the other hand, borrowings from both banks VII.13 With a moderate deterioration in asset and the government declined during the year. quality and expansion in the credit portfolio, Although loans and advances of NBFCs-ND-SI NBFC sector’s capital to risk-weighted assets ratio increased during the year, investments grew at a (CRAR) declined in 2016-17 (Chart VII.6). faster pace reflecting a preference to park funds Nevertheless, it remained well above the stipulated in high yield instruments such as debentures, norm of 15 per cent. corporate bonds, equity shares and mutual fund Non-Deposit taking Systemically Important units (Table VII.7). NBFCs VII.17 Category-wise, loan companies (LCs) VII.14 NBFCs-ND-SI constitute 86 per cent of the contributed the most to the increase in the total assets of the NBFC sector. The number of consolidated balance sheet of NBFCs-ND-SI these companies declined by more than half in during 2016-17, supported by a healthy growth Table VII.6: Ownership Pattern of NBFCs-ND-SI (End-March) (Amount in ` billion) Ownership 2014 2015 2016 2017 Number Asset size Number Asset size Number Asset size Number Asset size 1 2 3 4 5 6 7 8 9 A. Government companies 15 4,181 15 5,337 15 5,765 15 6,280 B. Non-government companies (1+2) 478 8,561 456 9,895 205 9,068 205 10,637 1. Public ltd. companies 252 1,705 243 2,120 105 2,026 105 8,268 2. Private ltd. companies 226 6,856 213 7,775 100 7,041 100 2,369 Total (A+B) 493 12,742 471 15,232 220 14,832 220 16,917 Source: RBI Supervisory Returns. 142Non-Banking Financial Institutions Box VII.1: Factors Influencing NBFCs’ Credit Growth Credit is considered as a vital ingredient in economic growth process. Levine, et al. (1998) found a strong positive link between financial development and economic growth. Empirical analysis also shows that a combination of stronger economic growth, loose monetary conditions and sound health of banking sector leads to higher credit growth while high inflation is detrimental to it (Guo and Stepanyan, 2011). In India, bank credit has decelerated sharply in recent years, while NBFCs’ credit continued in productive sectors such as infrastructure, retail loans and services sector. The share of NBFCs in total credit extended by banks and NBFCs together increased from 9.5 per cent in March 2008 to 15.5 per cent in March 2017. NBFCs credit intensity, i.e., credit as per cent of GDP, has also increased at a steady pace, reaching 8 per cent at end- March 2017. Against this backdrop, this box attempts an difference stationary, while CU was found to be stationary on empirical examination of the factors influencing credit of the level. A dummy for financial crisis of 2008 was included NBFCs using descriptive anaysis and vector autoregression. as an exogenous variable. Lag of four quarters was found appropriate as per AIC lag length criterion. The impulse Along with decline in bank credit growth in recent years due to asset quality concerns, the asset quality of NBFCs has also deteriorated mainly due to the changed asset classification norms (Chart 1). NBFCs’ credit to infrastructure sector, however, has shown a robust growth, especially credit by NBFCs-infrastructure finance companies (NBFCs-IFC). NBFCs-IFC have to deploy at least 75 per cent of their total assets in infrastructure loans and they constitute nearly two-fifth of credit extended by NBFCs-ND-SI. Similarly, NBFCs’ lending to retail and services segments have also increased significantly as reflected by the share of loan companies (LCs) and asset finance companies (AFCs), the main categories which lend to these sectors (Chart 2). In order to further examine the factors influencing the NBFCs’ credit, a vector autoregression (VAR) approach was adopted using quarterly data from June 2007 to June 2017 on GDP (non-agricultural, at factor cost), banks’ restructured assets, 91-days treasury bills rates and capacity utilisation (CU) of industrial sector. The GDP and credit series were deseasonalised and found to be first (Contd...) 143Report on Trend and Progress of Banking in India 2016-17 response mostly showed the expected direction of change concerns perhaps start affecting the overall economic in NBFCs’ credit in response to all the variables included environment, which leads to a decline in NBFCs’ credit. in VAR. A one standard error increase in treasury bills References: rate initially leads to an increase in NBFCs’ credit, which declines subsequently. An increase in GDP and capacity Guo K. and V. Stepanyan (2011), ‘Determinants of Bank utilisation generate positive shocks to NBFCs’ credit, which Credit in Emerging Market Economies’, IMF Working Paper persist for seven quarters. A deterioration in asset quality WP/11/51. of banks (increase in restructured assets) initially leads to an increase in NBFCs’ credit reflecting substitution impact Levine R. and S. Zervos (1998), ‘Stock Markets, Banks, and whereby banks’ aversion to lend creates avenue for lending Economic Growth’, The American Economic Review, 88 by NBFCs. Gradually, however, the banks’ asset quality (3): 537-558. in the retail segment, especially in consumer subdued growth of the NBFCs-micro finance durables. The balance sheet of infrastructure institution (NBFCs-MFI) balance sheet was finance companies (NBFCs-IFC), the other major partially due to the conversion of a few large category of NBFCs-ND-SI, was subdued by risk NBFCs-MFI into small finance banks (Table VII.8). aversion due to asset quality concerns in the Balance sheet of investment companies expanded sector. The balance sheet of AFCs was almost moderately; while loans and advances increased, unchanged, reflecting postponement of decisions their investments declined. to purchase assets after demonetisation. The Resource Mobilisation Table VII.7: Consolidated Balance Sheet VII.18 NBFCs-ND-SI increased resources raised of NBFCs-ND-SI (End-March) through debentures and CPs while their borrowings (Amount in ` billion) from banks and government declined during the Items 2014 2015 2016 2017 Percentage year (Table VII.9). variation Financial Performance 2015- 2016- 16 17 VII.19 The net profits of NBFCs-ND-SI declined 1 2 3 4 5 6 7 in 2016-17 due to increased expenditure and tax 1. Share capital 699 812 726 922 -10.6 27.0 2. Reserves and 2,469 2,818 2,699 3,124 -4.2 15.7 provisions (Table VII.10). Their cost-to-income surplus ratio increased during the year. 3. Borrowings 8,916 10,853 10,661 11,917 -1.8 11.8 4. Current 286 294 291 339 -1.0 16.5 Soundness Indicators liabilities 5. Provisions 371 455 455 615 0.0 35.2 VII.20 Gross NPAs of NBFCs-ND-SI increased Total liabilities/ 12,742 15,232 14,832 16,917 -2.6 14.1 further during 2016-17, partly reflecting the assets progressive harmonisation of the NPA norms vis- 1. Loans and 9,367 10,145 11,039 12,396 8.8 12.3 advances à-vis banks. All categories of NBFCs-ND-SI, except 2. Investments 2,081 2,503 2,172 2,555 -13.2 17.6 AFCs, reported deterioration in asset quality with 3. Cash and 382 535 485 698 -9.3 43.9 it being more pronounced in the case of NBFCs- bank balances MFI reflecting transient disruption in cash flows 4. Other current 730 1,850 952 1,020 -48.5 7.1 assets due to demonetisation (Chart VII.7A). Net NPAs 5. Other assets 183 199 223 264 12.1 18.4 broadly followed the pattern of gross NPAs Source: RBI Supervisory Returns. (Chart VII.7B). 144Non-Banking Financial Institutions Table VII.8: Major Components of Liabilities and Assets of NBFCs-ND-SI by Classification of NBFCs (End-March) (Amount in ` billion) Category / Liability 2016 2017 Percentage variation of Borrowings Other Total Borrowings Other Total total liabilities liabilities liabilities liabilities liabilities 1 2 3 4 5 6 7 8 Asset finance company 1,189 380 1,569 1,167 410 1,576 0.4 IDF-NBFC 49 17 67 98 22 120 79.1 NBFC-IFC 4,593 973 5,566 4,668 1,157 5,825 4.7 Investment company 1,025 1,029 2,054 1,039 1,154 2,193 6.8 NBFC-MFI 413 156 569 400 204 604 6.2 Loan company 3,402 1,605 5,007 4,545 2,053 6,598 31.8 Total 10,671 4,160 14,832 11,917 5,000 16,917 14.1 Category / Asset Loans & Investments Total Loans & Investments Total Percentage advances assets advances assets variation of total assets Asset finance company 1,390 44 1,569 1,325 104 1,576 0.4 IDF-NBFC 36 28 67 81 33 120 79.1 NBFC-IFC 5,167 114 5,566 5,287 132 5,825 4.7 Investment company 365 1,302 2,054 532 1,262 2,193 6.8 NBFC-MFI 422 27 569 400 61 604 6.2 Loan company 3,660 657 5,007 4,771 963 6,599 31.8 Total 11,039 2,172 14,832 12,396 2,555 16,917 14.1 Source: RBI Supervisory Returns. VII.21 The CRAR of NBFCs-ND-SI was well all categories as of March 2017. The overall above the stipulated norm for the sector across CRAR, however, showed a marginal decline from Table VII.9: Sources of Borrowings Table VII.10: Financial Performance of of NBFCs-ND-SI NBFCs-ND-SI (End-March) (Amount in ` billion) (Amount in ` billion) Items 2013-14 2014-15 2015-16 2016-17 Items 2014 2015 2016 2017 Percentage 1 2 3 4 5 variation A. Income (i+ii) 1,443 1,702 1,785 1,909 2015- 2016- (i) Fund-based 1,409 1,662 1,736 1,847 16 17 (ii) Fee-based 34 40 49 61 1 2 3 4 5 6 7 B. Expenditure (i+ii+iii) 1,071 1,257 1,343 1,498 (i) Financial 775 900 913 958 1. Debentures 4,212 5,287 4,855 5,795 -8.2 19.4 Of which 2. Bank 2,377 2,541 2,716 2,527 6.9 -7.0 Interest payment 327 374 387 441 borrowings (ii) Operating 155 182 232 280 3. Borrowings 145 144 159 263 10.4 65.4 (iii) Others 142 175 199 260 from FIs C. Tax provisions 101 128 124 147 4. Inter- 253 279 356 404 27.6 13.5 D. Operating profit 371 446 441 410 corporate E. Net profit 270 318 318 263 borrowings F. Total assets 12,742 15,232 14,832 16,917 5. Commercial 417 549 786 1,119 43.2 42.4 G. Financial ratios (as per cent to total assets) paper (i) Income 11.3 11.2 12.0 11.3 6. Borrowings 100 185 195 193 5.4 -0.9 from (ii) Fund income 11.1 10.9 11.7 10.9 government (iii) Fee income 0.3 0.3 0.3 0.4 7. Subordinated 233 273 304 333 11.4 9.5 (iv) Expenditure 8.4 8.3 9.1 8.9 debts (v) Financial expenditure 6.1 5.9 6.2 5.7 8. Other 1,178 1,593 1,299 1,283 -18.5 -1.2 (vi) Operating expenditure 1.2 1.2 1.6 1.7 borrowings (vii) Tax provision 0.8 0.8 0.8 0.9 9. Total 8,916 10,853 10,671 11,917 -1.7 11.7 (viii) Net profit 2.1 2.1 2.1 1.6 borrowings H. Cost to income ratio 74.3 77.8 75.3 78.5 Source: RBI Supervisory Returns. Source: RBI Supervisory Returns. 145Report on Trend and Progress of Banking in India 2016-17 the previous year’s level with infrastructure debt new private banks emerged as the largest lender fund – NBFCs (IDF-NBFCs), Investment to NBFCs-ND-SI replacing nationalised banks. Companies (ICs) and LCs having expanded their NBFCs-ND-SI borrow from banks primarily in the loan portfolios considerably during the year form of term loans and debentures. Traditional (Chart VII.8). lenders, nationalised banks, largely lent in the form of term loans, while new private banks lent Banks’ Exposure to NBFCs-ND-SI through debentures indicating their expectations VII.22 Borrowings from banks accounted for 21 of capital gains in the monetary easing phase per cent of NBFCs-ND-SI borrowings. Group-wise, (Table VII.11). Table VII.11: Bank Exposure to NBFCs-ND-SI Sector (End-March 2017) (` billion) Bank group Term Working Deben- Com- Others Total loans capital tures mercial loans paper 1 2 3 4 5 6 7 A. Nationalised 936 10 415 157 147 1,665 banks B. The State 330 521 3 179 1 1,034 Bank Group C. Old private 281 31 2 0 0 313 banks D. New private 447 103 954 204 106 1,814 banks E. Foreign 67 3 6 92 3 170 banks All banks 2,060 668 1,381 631 257 4,996 Source: RBI Supervisory Returns. 146Non-Banking Financial Institutions Table VII.12: Ownership Pattern of NBFCs-D (End-March) (Amount in ` billion) Type 2014 2015 2016 2017 P Number Asset size Number Asset size Number Asset size Number Asset size 1 2 3 4 5 6 7 8 9 A. Government companies 5 251 5 271 5 285 2 273 B. Non-government companies (1+2) 210 1,506 195 1,781 169 2,114 123 2,482 1. Public ltd. companies 5 1 4 0.2 3 0.2 2 0.2 2. Private ltd. companies 205 1,505 191 1,781 166 2,114 121 2,482 Total (A+B) 215 1,757 200 2,052 174 2,399 125 2,755 P: Provisional. Source: RBI Supervisory Returns. Deposit-taking NBFCs Category-wise Key Indicators of NBFCs-D VII.23 NBFCs-D accounted for 14.0 per cent of VII.25 There are three categories of NBFCs-D – total assets and 16.2 per cent of the total credit AFCs, LCs and ICs, the last one being negligible deployed by NBFCs at the end of March 2017. in terms of balance sheet size. Category-wise, NBFCs-D are allowed to accept fixed deposits from deposits of AFCs shrank during the year reflecting the public for a tenure of 12 to 60 months. both a decline in the number of companies under Deposits constituted 11.1 per cent of NBFCs-D this category as well as a reduction in the limit for funds as of end-March 2017; however, borrowings Table VII.13: Consolidated Balance (debentures, bank borrowings and CPs) remained Sheet of NBFCs-D the largest source of funds with a share of 66.7 (End-March) per cent in total funds. The assets of non- (Amount in ` billion) government-owned NBFCs increased in 2016-17 Items 2016 2017 Percentage while those of government-owned NBFCs variation 1 2 3 4 contracted (Table VII.12). 1. Share capital 35 33 -5.7 Balance Sheet 2. Reserves and surplus 343 380 10.8 3. Public deposits 271 306 12.9 VII.24 The consolidated balance sheet of NBFCs-D 4. Debentures 539 668 23.9 expanded in 2016-17 on the back of robust credit 5. Bank borrowings 660 614 -7.0 6. Borrowings from FIs 23 31 34.8 growth as well as strong investments as NBFCs 7. Inter-corporate borrowings 6 14 133.8 searched for yields (Table VII.13). Credit was 8. Commercial paper 66 148 124.4 9. Borrowings from government 30 0 -100.0 mainly extended to transport operators, consumer 10. Subordinated debts 88 119 35.2 durables, and medium and large industries 11. Other borrowings 179 246 37.4 sectors. Among liabilities, the expansion was 12. Current liabilities 79 95 20.3 13. Provisions 79 103 30.4 mainly in debentures, public deposits and CPs. Total liabilities/assets 2,399 2,755 14.8 There was a gradual decline in bank borrowings 1. Loans and advances 2,073 2,405 16.0 as NBFCs-D diversified their sources of funds in 2. Hire purchase and lease assets 45 44 -2.2 3. Investments 92 125 35.9 favour of market-based instruments. Debentures 4. Cash and bank balances 100 88 -12.0 emerged as the largest source of funding for 5. Other assets 90 92 2.2 NBFCs-D. P: Provisional. Source: RBI Supervisory Returns. 147Report on Trend and Progress of Banking in India 2016-17 Table VII.14: Major Components of Liabilities and Assets of NBFCs-D by Classification of NBFCs (End-March) (Amount in ` billion) Items Asset finance companies Loan companies Total 2014 2015 2016 2017 P 2014 2015 2016 2017 P 2014 2015 2016 2017 P 1 2 3 4 5 6 7 8 9 10 11 12 13 No. of companies 166 159 137 90 49 41 37 25 215 200 174 115 Deposits 24 60 68 58 107 145 203 248 131 205 271 306 Borrowings 759 841 932 1,059 464 536 660 780 1,223 1,378 1,592 1,838 Total liabilities / assets 1,020 1,172 1,313 1,471 714 847 1,077 1,283 1,734 2,019 2,390 2,754 Total advances 796 961 1,136 1,256 576 720 938 1,149 1,372 1,681 2,073 2,405 Investments 52 59 49 56 18 25 36 69 70 85 86 125 P: Provisional. Note: Excluding investment companies. Source: RBI Supervisory Returns. acceptance of deposits for rated AFCs from 4 times a minimum investment grade rating for NBFCs-D to 1.5 times of NOF as part of harmonisation of from March 2016 to ensure that only sound and limits across all NBFC-D. The growth in LCs’ well-managed entities can accept public deposits. deposits decelerated to 22.2 per cent in 2016-17 Consequently, the number of NBFCs-D declined while borrowings increased at a faster pace to with many of them converting to non-deposit finance credit. In terms of assets, credit constituting taking NBFCs. As a result, their deposit growth 87.3 per cent of total assets showed strong growth, decelerated from 32.2 per cent in 2015-16 to albeit some deceleration was seen over the 12.9 per cent in 2016-17 (Chart VII.9A). previous year (Table VII.14). Accordingly, the ratio of NBFCs’ public deposits to aggregate deposits of scheduled commercial NBFCs-D Deposits banks (SCBs) declined marginally in 2016-17, VII.26 The Reserve Bank has not issued any new after witnessing increases in the previous three CoR for NBFC-D since 1997. It has also mandated years (Chart VII.9B). 148Non-Banking Financial Institutions Financial Performance Table VII.15: Financial Ratios of NBFCs-D (End-March) VII.27 NBFCs-D income increased by 12.3 per (Per cent to total assets)# cent in 2016-17 whereas their expenditure Items 2014 2015 2016 2017 P grew at a higher pace of 13.7 per cent on 1 2 3 4 5 account of both operating expenses and interest 1. Income 15.4 14.9 14.9 14.6 payments. As a result, the growth in the net 2. Fund income 15.3 14.8 14.7 14.4 profits of NBFCs-D moderated during the year 3. Fee income 0.1 0.2 0.1 0.1 4. Expenditure 11.8 11.6 11.9 11.8 (Chart VII.10). 5. Financial expenditure 7.5 7.2 6.9 6.7 6. Operating expenditure 3.2 3.1 3.3 3.3 VII.28 The cost to income ratio of NBFCs-D has 7. Tax provision 1.1 1.0 0.9 1.0 been rising from 2013-14, reflecting a decline in 8. Net profit 2.5 2.3 2.0 1.8 operational efficiency. Their RoA has also declined 9. Return on assets 2.5 2.3 2.1 1.9 in recent years in the wake of slowdown in revenue 10. Cost to income ratio 76.6 77.9 79.8 80.7 growth in a competitive lending rate environment, P: Provisional. #: For items 1 to 9. coupled with downward trend in interest rates Note: Numbers may not add up due to rounding-off. Source: RBI Supervisory Returns. (Table VII.15). Soundness Indicators progressive harmonisation of NPA norms vis-à-vis banks (Chart VII.11). VII.29 GNPAs of NBFCs-D have shown a rising trend since 2010-11, reflecting a combination of VII.30 Accretion to NPAs was reported factors including the slowdown in economic under commercial vehicle and tractor loans. activity and sector-specific developments such as Category-wise, the deterioration was more deterioration of asset quality with respect to pronounced in respect of AFCs, which have the transport operators and construction sectors. The maximum exposure to vehicle and tractor loans recent increase may partly be attributed to the (Chart VII.12). 149Report on Trend and Progress of Banking in India 2016-17 Residuary Non-Banking Companies VII.32 The principal business of Residuary Non- Banking Companies (RNBCs) is collecting deposits and deploying them as specified by the Reserve Bank. As of March 2015, only two RNBCs were registered with the Reserve Bank. In September 2015, the registration of Sahara India Financial Corporation Limited was cancelled. Both the RNBCs have stopped accepting deposits and are in the process of repaying old deposits. VII.33 Overall, the NBFC sector’s balance sheet expanded on strong credit growth as it filled the financing gap due to a slowdown in bank credit. Credit to commercial real estate, micro and small- scale enterprises, and consumer durables increased significantly during the year. Deposit mobilisation decelerated in response to regulatory VII.31 The CRAR of NBFCs-D has been declining initiatives. There was some deterioration in asset since 2013-14 with the expansion of their credit quality, which was mainly due to harmonisation portfolios as well as deterioration in asset quality of regulations vis-à-vis the banking system and (Chart VII.13). Nevertheless, the CRAR of NBFCs-D the transitory impact of demonetisation. NBFCs’ was comfortably above the stipulated norm of 15 capital position remained above the regulatory per cent. minimum in 2016-17 although there was a modest depletion relative to a year ago on account of enhanced provisions for asset impairment. III. Payments Banks VII.34 Payments banks (PBs) were set up in India on the recommendations of the Committee on Comprehensive Financial Services for Small Businesses and Low Income Households (Chairman: Shri Nachiket Mor, 2014) with the aim of expanding financial inclusion by providing (i) small savings accounts, and (ii) payments/ remittance services using the digital medium to to migrant labour, small businesses, low income households and other entities in the unorganised sector. PBs are allowed to accept demand deposits up to ` one lakh per customer; they are prohibited from issuing credit cards or accepting 150Non-Banking Financial Institutions Table VII.16: Brief Profile of Payments Banks Stage Airtel PB India Post PB Paytm PB Fino PB Aditya Birla NSDL PB Jio PB Idea PB 1 2 3 4 5 6 7 8 Date of issuing license 11-04-2016 20-01-2017 03-01-2017 30-03-2017 03-04-2017 30-03-2017 27-01-2017 Date of start of operations 23-11-2016 30-01-2017 23-05-2017 30-06-2017 Yet to start operations Source: RBI. deposits from non-resident Indians or undertaking lending activities. These banks are covered by deposit insurance from the Deposit Insurance and Credit Guarantee Corporation (DICGC). VII.35 The Reserve Bank began issuing PB licenses in 2015-16. So far, seven licenses have been issued out of which two banks – Airtel Payments Bank and India Post Payments Bank – had commenced operations before March 31, 2017 and two others – Paytm and Fino – had started operations by the quarter ending-June 2017 (Table VII.16). Balance Sheet VII.36 At end-March 2017, the capital and reserves of the two PBs in operation were the major liabilities with their deposits being only 5.7 per cent. Balances with banks and money at VII.39 A more realistic assessment of PBs’ call / short notice constituted two-third of their financial and operational performance will be assets while investments constituted the possible once more data are available and as these remaining one-third. The asset composition banks expand their operations. reflects the nature of their operations as they are not permitted to undertake lending activities Table VII.17: Select Financial Parameters of Payments Banks (Chart VII.14). (End-March 2017) Financial Performance (` million) Items Amount VII.37 PBs’ profit after tax and earning before 1 2 provisions and taxes (EBPT) were negative in 1. Interest income 314 2016-17 mainly due to large expenses on creating 2. Interest expenses 7 new infrastructure in the initial stages of their 3. Net interest income (1-2) 307 4. Non-interest income 1,086 operations (Table VII.17). 5. Operating expenses 3,800 6. Earnings before provisions and taxes (3+4-5) -2,407 VII.38 The impact of the starting-up expenditure 7. Risk provisions 4 was reflected in the negative readings of RoA and 8. Tax provisions 11 9. Profit after tax (6-7-8) -2,422 RoE, notwithstanding a positive net interest margin (Table VII.18). Source: RBI Supervisory Returns. 151Report on Trend and Progress of Banking in India 2016-17 Table VII.18: Select Financial Ratios of Payments Banks (End-March 2017) (Per cent) Items Return on Return on Investments to Net interest Efficiency Operating Profit margin assets equity total assets margin (cost income profit to working ratio) funds 1 2 3 4 5 6 7 8 Ratios -25.2 -36.4 29.2 2.8 272.7 -25.1 -172.9 Source: RBI Supervisory Returns. IV. All India Financial Institutions Table VII.19: Ownership Pattern of AIFIs (End-March 2017) VII.40 There are three broad categories of non- (Per cent) bank financial institutions: First, term-lending Institution Owner Ownership share institutions such as the Export Import Bank of 1 2 3 India (EXIM Bank) that engage in direct lending EXIM Bank Government of India 100.0 by way of term loans and investments. Second, NABARD Government of India 99.6 institutions such as the National Bank for Reserve Bank of India 0.4 NHB Reserve Bank of India 100.0 Agriculture and Rural Development (NABARD), SIDBI * Public Sector Banks 61.6 the Small Industries Development Bank of India Insurance Companies 18.5 (SIDBI) and the National Housing Bank (NHB), Financial Institutions 4.5 Others 15.4 which mainly extend refinance to banks and *: State Bank of India (16.7 per cent), IDBI Bank Ltd. (16.3 per cent) NBFIs. Third, investment institutions such as the and Government of India (15.4 per cent) are SIDBI’s three major shareholders. Life Insurance Corporation of India (LIC), which deploy their funds largely in marketable securities. activity while those by the EXIM Bank declined State/regional level institutions are another due to deleveraging in view of bad assets and distinct group and comprise State Financial provisioning requirements. The increase in Corporations (SFCs), State Industrial and disbursements by the NABARD and the NHB Development Corporations (SIDCs) and North- reflects resilience in the agriculture and housing Eastern Development Finance Corporation Ltd. sectors (Table VII.20) (Appendix Table VII.2). (NEDFi). Table VII.20: Financial Assistance Sanctioned VII.41 Four AIFIs viz., the EXIM Bank, the and Disbursed by AIFIs (` billion) NABARD, the NHB and the SIDBI, are under the oversight of the Reserve Bank (Table VII.19). Category 2015-16 2016-17 P AIFIs’3 Operations S D S D 1 2 3 4 5 VII.42 Financial assistance sanctioned by AIFIs SIDBI 561 559 406 395 during 2016-17 increased by 15.7 per cent NABARD 1,695 1,582 2,401 1,977 NHB 357 219 379 234 whereas their disbursement growth was moderate EXIM Bank 753 552 709 531 at 7.7 per cent amidst sluggish demand conditions. Total 3,366 2,912 3,895 3,137 Notably, disbursements by the SIDBI contracted P: Provisional; S: Sanction; D: Disbursement during the year indicating moderation in industrial Source: Respective financial institutions. 3 The financial year for EXIM Bank, SIDBI and NABARD runs from April to March and for NHB it runs from July to June. 152Non-Banking Financial Institutions Balance sheet limit’ for raising resources from the money market as compared to 71 per cent a year ago. Mobilisation VII.43 AIFIs’ consolidated balance sheet expanded through CPs increased significantly, reflecting during 2016-17 on the back of loans and advances, competitive interest rates on these instruments which constituted the largest share of assets (Table (Table VII.22). VII.21). Investments contracted in contrast, with the NHB showing a significant decline due to Sources and Uses of Funds redemption of treasury bills (T-bills) in June 2017. VII.45 During the year, internal sources of funds Notably, AIFIs’ cash and bank balances at the close increased with scaling up of operations as well as of 2016-17 were 30 per cent lower than a year ago higher capital and reserves. External sources, as they did not renew their fixed deposits with which include resources raised from the market banks that matured towards the end of the year and capital infusion from the government, and instead used them for normal business increased marginally (Table VII.23). The activities. Growth in deposit mobilisation was deployment of resources during 2016-17 indicates moderate leading to a decline in their share in a preference for investments followed by fresh total liabilities over the year. On the other hand, deployment and repayment of past borrowings. resources raised through borrowings expanded The share of interest payments in the deployment sizeably during the year. of funds has declined in 2016-17. VII.44 The resources mobilised by the AIFIs Maturity and Cost of Borrowings and Lending picked up during 2016-17 resulting in the VII.46 The weighted average cost (WAC) of rupee utilisation of about 83 per cent of their ‘umbrella resources raised by AIFIs declined in 2016-17 for Table VII.21: AIFIs’ Balance sheet all AIFIs with faster transmission of monetary (Amount in ` billion) policy accommodation. The weighted average Items 2015-16 2016-17 Percentage maturity (WAM) of rupee resources increased for variation 1 2 3 4 Table VII.22: Resources Raised by Liabilities AIFIs from the Money Market 1. Capital 136 155 14.0 (End-March)# (2.4) (2.6) (Amount in ` billion) 2. Reserves 435 490 12.6 (7.8) (8.1) Instrument 2015-16 2016-17 3. Bonds and debentures 1,386 1,472 6.2 (24.7) (24.4) 1 2 3 4. Deposits 2,387 2,467 3.4 A. Total 475 613 (42.5) (40.9) (i) Term deposits 12 24 5. Borrowings 741 898 21.2 (13.2) (14.9) (ii) Term money 15 22 (iii) Inter-corporate deposits 0 0 6. Other liabilities 528 552 4.5 (9.4) (9.1) (iv) Certificate of deposits 139 125 Total liabilities/assets 5,613 6,034 7.5 (v) Commercial paper 308 442 Memo: Assets B. Umbrella limit 672 742 1. Cash and bank balances 273 193 -29.3 (4.9) (3.2) C. Utilisation of umbrella limit 70.7 82.6 (A as percentage of B) 2. Investments 422 408 -3.3 (7.5) (6.8) #: End-June for NHB. 3. Loans and advances 4,762 5,283 10.9 Note: AIFIs are allowed to mobilise resources within the overall ‘umbrella (84.8) (87.6) limit’, which is linked to the net owned funds (NOF) of the financial 4. Other assets 157 150 -4.5 institution concerned as per its latest audited balance sheet. The (2.8) (2.5) umbrella limit is applicable for five instruments – term deposits, term money borrowings, certificates of deposits (CDs), commercial Note: Figures in parentheses are percentages to total liabilities / assets. papers (CPs) and inter-corporate deposits. Source: Audited OSMOS returns. Source: Respective financial institutions. 153Report on Trend and Progress of Banking in India 2016-17 Table VII.23: Pattern of AIFIs’ Sources and Deployment of Funds (Amount in ` billion) Items 2015-16 2016-17 1 2 3 A. Sources of funds (i) Internal 7,584 11,331 (60.7) (67.2) (ii) External 3,146 4,374 (25.2) (26.0) (iii) Others* 1,754 1,148 (14.0) (6.8) Total 12,484 16,853 (100) (100) B. Deployment of funds (i) Fresh deployment 2,706 3,175 (21.7) (18.8) (ii) Repayment of past borrowings 2,125 2,217 (17.0) (13.2) (iii) Other deployment 7,653 11,460 (61.3) (68.0) Of which, Interest payments 253 296 (2.0) (1.8) Total 12,484 16,853 (100) (100) Financial Performance *: Includes cash and balances with banks and the Reserve Bank of VII.48 AIFIs posted a modest growth in income India. Note: Figures in parentheses are percentages to total. during the year, partly reflecting the impact of Source: Respective financial institutions. declining interest rates, lower bank balances and subdued activity under bill discounting / the NHB and the EXIM Bank while it declined for rediscounting. Non-interest income showed strong the SIDBI and the NABARD. The EXIM Bank had growth (Table VII.25). the highest WAC of rupee resources while the NHB had the longest WAM (Table VII.24). Table VII.25: Financial Performance of Select AIFIs VII.47 The long-term prime lending rate (PLR) of (Amount in ` billion) all AIFIs declined in 2016-17 reflecting a reduction Item 2015-16 2016-17 Variation in the cost of funds for the borrowers. The SIDBI Amount Per cent and the NHB had the highest and the lowest PLRs, 1 2 3 4 5 respectively (Chart VII.15). A. Income 395 424 29 7.3 (a) Interest income 386 409 23 6.0 Table VII.24: Weighted Average Cost and (97.6) (96.5) Maturity of Rupee Resources Raised by AIFIs (b) Non-interest income 9 15 6 66.7 (2.4) (3.5) Institution Weighted Weighted B. Expenditure 301 326 25 8.3 average cost average maturity (a) Interest expenditure 279 298 19 6.8 (Per cent) (Years) (92.6) (91.3) (b) Operating expenses 22 28 6 27.3 2015-16 2016-17 2015-16 2016-17 (7.3) (8.7) 1 2 3 4 5 Of which, Wage bill 15 21 6 40.0 1. SIDBI 7.55 6.54 1.13 0.51 C. Provisions for taxation 22 26 4 18.2 D. Profit 2. NABARD 8.41 7.89 2.27 1.78 Operating profit 70 73 3 4.3 3. NHB 6.32 6.17 4.10 4.62 Net profit 48 47 -1 -2.1 4. EXIM Bank 8.69 8.12 3.33 3.55 Note: Figures in parentheses are percentages to total income/expenditure. Source: Respective financial institutions. Source: Audited OSMOS returns. 154Non-Banking Financial Institutions Table VII.26: AIFIs’ Financial Ratios (Per cent) Financial Ratios* 2015-16 2016-17 1 2 3 1. Operating profit 1.3 1.7 2. Net profit 0.9 0.8 3. Income 7.5 7.4 4. Interest income 7.3 7.1 5. Other income 0.1 0.3 6. Expenditure 5.7 5.7 7. Interest expenditure 5.3 5.2 8. Other operating expenses 0.4 0.5 9. Wage bill 0.3 0.4 10. Provisions 0.5 0.4 *:- As percentage of total average assets. Source: Respective financial institutions. VII.49 Although the operating profit ratio improved, relatively higher growth in the wage bill moderated net profits (Table VII.26). VII.50 Net profit per employee declined across Soundness Indicators AIFIs in 2016-17 except for NABARD where it VII.51 The total amount of AIFIs’ net NPAs remained unchanged. The SIDBI registered the increased during 2016-17 on account of the EXIM highest net profit per employee while the EXIM Bank’s reduction in the provisioning coverage Bank reported the lowest (Table VII.27). Barring ratio (PCR) even as the other AIFIs’ net NPAs the NHB, the ratio of operating profits to average declined during the year (Table VII.28). working funds of AIFIs declined, indicating loss of efficiency in the use of working capital. As a VII.52 The share of AIFIs’ standard assets result, AIFIs reported lower RoA during 2016-17; declined in 2016-17 again on account of the EXIM it was the highest for SIDBI and the lowest for Bank (Table VII.29). EXIM Bank (Chart VII.16). Table VII.28: AIFIs’ Net NPAs Table VII.27: AIFIs’ Select Financial Parameters (Amount in ` billion) Institution Interest Non-interest Operating Net profit Institution Net NPAs Net NPAs / net loans income/ income/ profit/ per employee (Per cent) average average average (` million) working working working 2015-16 2016-17 2015-16 2016-17 funds funds funds 1 2 3 4 5 (Per cent) (Per cent) (Per cent) EXIM Bank 8.5 48.0 0.9 4.7 2015- 2016- 2015- 2016- 2015- 2016- 2015- 2016- NABARD 0.2 0.0 0.01 0.00 16 17 16 17 16 17 16 17 NHB 0.3 0.0 0.3 0.00 1 2 3 4 5 6 7 8 9 SIDBI 4.8 3.0 0.7 0.4 EXIM 7.8 7.3 0.5 0.7 2.4 2.1 9.7 1.2 NABARD 6.9 6.8 0.1 0.1 1.3 1.2 6.0 6.0 All FIs 14.1 51.0 0.3 1.0 NHB 7.8 7.4 0.1 0.4 2.4 2.6 7.5 7.2 SIDBI 8.3 7.6 0.4 0.4 2.8 2.2 11.1 9.6 Note: Data relate to end-March for EXIM Bank, NABARD and SIDBI and end-June for NHB. Source: Respective financial institutions. Source: Respective financial institutions. 155Report on Trend and Progress of Banking in India 2016-17 Table VII.29: AIFIs’ Assets Classification Operations and Performance of PDs (Per cent) VII.55 PDs have mandatory obligations to Category 2015-16 2016-17 participate in underwriting and auctions of 1 2 3 government dated securities. They are also Standard 98.9 98.0 mandated to achieve a minimum success ratio Sub-standard 0.4 0.8 (bids accepted to the bidding commitment) of 40 Doubtful 0.7 1.2 per cent in primary auctions of T-bills and Cash Loss 0.0 0.0 Management Bills (CMBs), assessed on a half- Total 100.0 100.0 yearly basis. Note: Data relate to end-March for EXIM Bank, NABARD and SIDBI and end-June for NHB. VII.56 During 2016-17, the government auctioned Source: Respective financial institutions. dated securities of `5,820 billion, marginally lower than `5,850 billion during the previous VII.53 AIFIs reported a marginal improvement in year. PDs’ share of subscriptions in the primary CRAR at the aggregate level even as they exceeded issuance of dated securities declined during the stipulated minimum of 9 per cent. Institution- 2016-17. Partial devolvement took place on four wise, CRARs of EXIM Bank and NABARD instances for `53 billion during 2016-17 as improved over the year while they declined against seven instances for `110 billion in marginally for the others (Chart VII.17). 2015-16. The underwriting commission paid to PDs during 2016-17 was lower at `356.6 million V. Primary Dealers as compared to `470.9 million in the previous VII.54 As on March 31, 2017, there were 21 year. Reflecting the lower devolvement during the primary dealers (PDs) – 14 run by banks and 7 year, the average rate of underwriting commission standalone PDs registered as NBFCs under in 2016-17 declined on a year-on-year basis Section 45 IA of the RBI Act, 1934. (Chart VII.18). 156Non-Banking Financial Institutions VII.57 With respect to auctions of T-bills and Table VII.31: Performance of SPDs in the CMBs, all PDs achieved the stipulated minimum G-secs Secondary Market (Amount in ` billion) success ratio. PDs placed higher bids (in relation to their bidding commitments) in 2016-17; their Items 2013-14 2014-15 2015-16 2016-17 share in subscription of T-Bills / CMBs issued 1 2 3 4 5 during the year, however, declined marginally to Outright Turnover of SPDs 31,914 37,943 33,021 52,365 74 per cent from 75 per cent in the previous year Market turnover 89,567 101,561 97,285 168,741 (Table VII.30). Share of SPDs (Per cent) 35.6 37.4 33.9 31.0 Repo VII.58 In the secondary market, all the 21 PDs Turnover of SPDs 19,744 28,198 39,558 36,586 individually achieved the required minimum Market turnover 72,281 78,752 86,217 118,350 Share of SPDs (Per cent) 27.3 35.8 45.9 30.9 annual total turnover (outright and repo Total (Outright + Repo) transactions) ratio of 5 times in G-secs and 10 Turnover of SPDs 51,658 66,141 72,579 88,951 times in T-bills during 2016-17 and also the Market turnover 161,848 180,314 183,502 287,091 minimum annual outright turnover ratio of 3 times Share of SPDs (Per cent) 31.9 36.7 39.5 31.0 in G-secs and 6 times in T-bills. Notes: 1. Total turnover for market participants for outright and repo trades includes one side quantity that is, buy or sell. 2. Total turnover for standalone PDs for outright and repo trades Performance of Standalone PDs includes both sides quantity that is, buy + sell. 3. In case of repo, only 1st leg is considered for SPDs’ turnover. VII.59 The secondary market volume of 4. Market turnover includes standalone PDs turnover for both outright and repo volume. standalone primary dealers (SPDs) increased by Source: Clearing Corporation of India Ltd. 22.6 per cent in 2016-17 over 2015-16. Yet, their share in total market turnover declined over the Sources and Application of SPDs’ Funds year partly due to a reduction in government borrowings (Table VII.31). VII.60 Funds mobilised by SPDs shrank by about 18.5 per cent during 2016-17 mainly reflecting Table VII.30: Performance of PDs in lower recourse to market repo. Nevertheless, the Primary Market borrowings remained the major source of their (Amount in ` billion) funding accounting for 83.7 per cent of the total Items 2013-14 2014-15 2015-16 2016-17 sources of funds as compared to 88.1 per cent 1 2 3 4 5 at the end of the previous year. Unsecured loans Treasury bills and CMBs increased during the year reflecting higher access (a) Bidding commitment 8,299 8,671 8,833 8,340 to call money market. The decline in funds (b) Actual bids submitted 17,994 19,512 25,020 32,365 (c) Bid to cover ratio 2.6 2.7 3.5 3.9 mobilised is attributable to a contraction of (d) Bids accepted 4,990 5,657 5,460 4,946 current assets during 2016-17 owing to reduction (e) Success ratio (d) / (a) 60.1 65.2 61.8 59.3 in market borrowings by the government during (in Per cent) the last quarter of the year (Table VII.32). Central government dated securities (a) Notified amount 5,570 5,920 5,850 5,820 SPDs’ Financial Performance (b) Actual bids submitted 8,861 10,830 12,151 12,573 (c) Bid to cover ratio 1.6 1.8 2.1 2.2 VII.61 SPDs’ profit after tax improved significantly (d) Bids of PDs accepted 2,576 3,012 3,148 2,763 (e) Share of PDs (d) / (a) 46.3 50.9 53.8 47.5 in 2016-17 on account of favourable yields, with (Per cent) all seven SPDs posting substantially higher profits Source: Returns filed by PDs. than the previous year (Appendix Table VII.3). 157Report on Trend and Progress of Banking in India 2016-17 Table VII.32: Sources and Applications of SPDs’ Funds (Amount in ` billion) Items 2013-14 2014-15 2015-16 2016-17 Percentage variation 2015-16 over 2014-15 2016-17 over 2015-16 1 2 3 4 5 6 7 Sources of Funds 1. Capital 16 15 15 15 0.0 0.0 2. Reserves and surplus 28 30 31 36 3.3 16.1 3. Loans (a+b) 196 285 338 261 18.6 -22.8 (a) Secured 149 231 248 154 7.4 -37.9 (b) Unsecured 47 54 90 107 66.7 18.9 Total 239 330 383 312 16.1 -18.5 Application of Funds 1. Fixed assets 0.3 0.3 0.3 0.4 0.0 33.3 2. HTM investments (a+b) 26 14 20 15 42.9 -25.0 (a) Government securities 26 14 20 15 42.9 -25.0 (b) Others 0.03 0.03 0.02 0.02 -33.3 0.0 3. Current assets 235 326 432 318 32.5 -26.4 4. Loans and advances 5 8 8 10 0.0 25.0 5. Current liabilities -28 -18 -77 -31 327.8 -59.7 6. Deferred tax 0.08 0.08 0.03 -0.31 -62.5 -1133.3 7. Others 0.00 0.00 0.00 -0.06 - - Total 239 330 383 312 16.1 -18.5 Source: Returns submitted by PDs. Their income rose due to a significant increase in Reflecting improvement in operational efficiency, trading profits while their expenditure posted a the cost-income ratio of these PDs also improved marginal decline (Table VII.33). during the year (Table VII.34). VII.62 In line with the increase in PAT, SPDs’ VII.63 The combined CRAR of standalone PDs return on net worth increased in 2016-17. improved during 2016-17 and remained Table VII.33: Financial Performance of SPDs (Amount in ` billion) Items 2013-14 2014-15 2015-16 2016-17 Variation 2015-16 over 2014-15 2016-17 over 2015-16 Amount Per cent Amount Per cent 1 2 3 4 5 6 7 8 9 A. Income (i to iii) 28 32 30 42 -2 -6.3 12 40.0 (i) Interest and discount 20 24 27 27 2 12.5 1 0.0 (ii) Trading profits 6 8 3 14 -5 -62.5 11 366.7 (iii) Other income 2 1 1 1 0 0.0 0 0.0 B. Expenses (i to ii) 19 23 25 24 2 8.7 0 -4.0 (i) Interest 17 20 22 21 2 10.0 -1 -4.5 (ii) Other expenses including establishment 2 3 3 3 0 0.0 0 0.0 and administrative costs C. Profit before tax 4 9 5 18 -4 -44.4 13 260.0 D. Profit after tax 6 6 3 12 -3 -50.0 8 300.0 Note: Figures may not add up due to rounding-off. Source: Returns submitted by PDs. 158Non-Banking Financial Institutions Table VII.34: SPDs’ Financial Indicators VI. Recent Developments (Amount in ` billion) VII.65 This section discusses developments in Indicator 2013-14 2014-15 2015-16 2016-17 the NBFI sector during April-September 2017.4 1 2 3 4 5 In view of the limited availability of data for this (i) Net profit 6 6 3 12 (ii) Average assets 291 359 413 444 period, the discussion is focussed on select (iii) Return on average assets 1.9 1.7 0.8 2.6 variables. (Per cent) (iv) Return on net worth 13.0 13.6 7.5 22.8 (Per cent) NBFCs Sector (v) Cost to income ratio 22.7 21.5 33.3 16.3 VII.66 NBFCs’ consolidated balance sheet in the comfortably above the regulatory stipulation of 15 first half of 2017-18 expanded on the back of per cent (Chart VII.19) (Appendix table VII.4). strong credit growth financed through higher borrowings (Table VII.35). VII.64 PDs’ share in the subscription of primary issuances of dated securities declined in 2016-17 VII.67 NBFCs’ credit growth during April- due to lower devolvement and increased appetite September 2017 was about seven percentage from other market participants amidst reduction points higher than in the previous year on the back in government borrowings and lower bank credit of retail and services sectors (Chart VII.20). off-take. The average underwriting commission paid to PDs during the year also declined. Though VII.68 Disaggregation of credit extended by the the share of SPDs declined in the total market NBFCs-ND-SI segment indicates a sharp growth turnover, their net profits improved considerably in credit provided by LCs, followed by AFCs and in 2016-17 on account of higher trading profits. ICs. LCs have relatively large exposure to commercial real estate, which saw a sharp increase in credit, signifying the revival of economic activity. NBFCs-IFC credit growth, on the other hand, remained subdued during the first half of 2017-18 amidst asset quality concerns in the sector. The share of retail and Table VII.35: Abridged Balance Sheet of NBFCs (Amount in ` billion) Items End- Y-o-Y variation Financial year Sept. (up to Sept.) variation 2017 (Apr-Sept.) 2016-17 2017-18 2016-17 2017-18 1 2 3 4 5 6 1. Borrowings 14,739 5.1 4.9 12.8 4.9 2. Loans and advances 15,821 7.6 14.9 13.5 7.3 3. Total assets/ liabilities 20,631 7.8 6.5 13.9 4.6 Source: RBI Supervisory Returns. 4 Analysis is based on the provisional data for April-September 2017. 159Report on Trend and Progress of Banking in India 2016-17 Table VII.36: Weighted Average Lending Rates of Various Categories of NBFCs-ND-SI (Per cent) Categories Dec- Mar- Jun- Sep- Dec- Mar- Jun- Sep- 15 16 16 16 16 17 17 17 1 2 3 4 5 6 7 8 9 Infrastructure 12.3 12.1 12.0 12.0 12.0 11.6 11.4 11.1 finance companies Loan companies 14.3 13.9 14.7 14.3 14.1 13.9 13.1 11.5 Asset finance 13.6 13.5 13.5 13.2 13.0 12.8 12.6 12.4 companies Investment 11.9 13.5 12.6 11.6 11.4 12.4 11.5 10.2 companies NBFCs-MFI 19.0 20.6 22.4 22.1 20.5 21.1 20.5 21.3 NBFCs-ND-SI 13.6 13.2 14.1 13.7 13.4 13.2 11.9 11.6 Note: Core Investment Companies, NBFCs-Factor and IDF-NBFCs have negligible share in credit deployment among NBFCs-ND-SI. Source: RBI Supervisory Returns. VII.70 NPAs of NBFCs-ND-SI, which recorded services sectors improved during the first half of some deterioration in the quarter ending-June 2017-18 (Chart VII.21). 2017, improved at end-September 2017 partly reflecting higher write-offs (Chart VII.22). Lending rates of NBFCs-ND-SI Payments Banks VII.69 The weighted average lending rates (WALR) of NBFCs-ND-SI have been declining in line with VII.71 Among the payments banks, Airtel PB the monetary easing cycle across all categories became the first payments bank in India to barring NBFCs-MFI which showed some uptick integrate the unified payments interface (UPI) on in the WALR (Table VII.36). its digital platform. Jio Payments Bank, a joint 160Non-Banking Financial Institutions venture of Reliance Industries Ltd. (RIL) and the developments indicate the potential role of State Bank of India (SBI), is expected to begin payments banks in promoting financial inclusion operations in December 2017. The government is in the country. New categories of NBFCs engaged working on expanding India Post payments bank’s in P2P lending and account aggregation are branches for reaching out to rural people. These expected to evolve over time (Box VII.2). Box VII.2: Account Aggregator: A Cross-Country Analysis An account aggregator (AA) is an entity that retrieves or information to the account aggregator in standardised format collects information related to a customer’s financial assets (ASIC, 2001). from the holders of such information and provides In the US, aggregators are usually operated by banks, banks’ consolidated information to the customer or other users agents, wealth managers and software companies such as specified by the customer. In terms of the Reserve Bank’s Yodlee, Mint, and Simple. Aggregators allow customers to guidelines issued in September 2016, NBFC-AAs are track their spending and saving patterns and manage bills prohibited from undertaking any other business to support and payments. The aggregators also analyse the financial transactions by customers or from using the services of a data to make recommendations of new products and services third-party service provider for undertaking the business of to customers (CMA, 2016). account aggregation. AA’s utility was discussed in the Reserve Bank’s Annual Report, 2015–16 (p.73). Somewhat similar In the UK, Citi Bank, Egg, and Money Supermarket started services are already being provided in India by some account aggregation services in the early 2000s. They companies such as Perfios in the form of financial data provided information on banking, credit cards, investments, aggregation based on the application programme interface utilities, communication, travel, shopping and rewards. (API). Initially, they used the screen scraping method but later shifted to direct data feed. Account aggregation was started in 1999 in USA by Vertical In Canada, account aggregation services are provided by One, which was subsequently merged with Yodlee. Business subsidiaries of foreign firms such as Mint as well as banks activity in this segment has been rising since then (ASIC, (Gentzoglanis, op. cit.). Mostly, they offer API-based account 2001 and Fujii, et al. 2002). In this context, it is interesting verification, account transactions (personal or business) and to note the variations in the regulatory frameworks balance verification. Aggregation services in Japan developed prescribed and business models followed in different around brokerage firms and the Nomura Research Institution countries. and Monex started these services (application service The Consumer Financial Protection Bureau in the US implementation type) in 2001. In Hong Kong, account released a set of consumer protection principles in October aggregation service is provided by authorised institutions 2017 to ensure only consumer-authorised usage of financial only in co-operation with affiliated banking institution(s), data (CFPB, 2017). In Canada, financial institutions and which include overseas branches, local or overseas independent companies provide aggregation service. Their subsidiaries or the parent bank. Aggregators offer services activities are covered under different regulations and there such as balance enquiries, cross-fund transfers and is no specific regulation for the aggregation activity securities trading activities (HKMA, 2010). (Gentzoglanis, et al., 2014). In 2010, the Hong Kong Cross-country experience indicates variety in the services Monetary Authority prescribed principles and risk offered by AAs and points to the fact that financial viability management controls to be followed and put in place by of account aggregation on a stand-alone basis could be a institutions offering account aggregation services (HKMA, challenge. The security and safety of consumers’ financial 2010). data are key concerns in the evolution of the regulatory regime and business models of account aggregators. India Broadly, two distinct aggregation techniques are used for being a cost-sensitive market, the fee charged by account account aggregation – screen scraping and direct data feed. aggregators for their services will be crucial in their growth. In screen scraping, aggregator collects the information by Fast growing Fintech is expected to provide a vantage to AAs using the consumer’s username and password shared by the in India. Going forward, the scope of expanding permissible customer himself with the account aggregator. Direct data activities for account aggregators needs to be explored while feed, on the other hand, involves a tri-partite agreement ensuring the security of financial data. among account aggregator, financial institution, and customer. The financial institution provides account (Contd...) 161Report on Trend and Progress of Banking in India 2016-17 References: Fujii, H., T. Okano, S. Madnick and M. Siegel (2002), ‘E-Aggregation: The Present and Future of Online Financial ASIC (2001), ‘Account Aggregation in the Financial Services Services in Asia-Pacific’, CISL Working Paper# 2002-06. Sector’, Consultation Paper 20, Australian Securities and Investment Commission, May. Gentzoglanis, A and Avner Levin (2014), ‘Fraud and Privacy Violation Risks in the Financial Aggregation Industry: The CFPB (2017), ‘Consumer Protection Principles: Consumer- Case of Regulation’, European Scientific Journal, Vol. 2, Authorised Financial Data Sharing and Aggregation’ September. Consumer Financial Protection Bureau, US, October. HKMA (2010), ‘Risk Management Controls over Internet CMA (2016), ‘Retail banking market investigation’ Final Banking Account Aggregation Service’, Hong Kong Monetary Report Competition and Markets Authority, UK, August. Authority, July. VII. Overall Assessment and higher trading profits. Payments banks reported negative profits due to high operational VII.72 The number of NBFCs has declined expenditures in the initial stage. Financial because of the regulatory initiatives aimed at assistance sanctioned by AIFIs during 2016-17 protecting depositors’ interests and safeguarding increased by about 16 per cent while growth in financial stability. Nevertheless, the overall balance disbursements was moderate at 7.7 per cent, a sheet size of NBFCs has expanded with their credit possible indication of demand conditions turning growth recording a higher reading in 2016-17 lacklustre during the year. NABARD and NHB when bank credit witnessed historically low disbursed significantly higher financial assistance growth. More importantly, credit to the micro and supporting agriculture and housing sectors. small segments, both in industry and services sectors, displayed robust growth. Financial VII.74 Regulations governing NBFCs are being performance of these companies came under increasingly harmonised with the banking sector stress with a decline in profitability and while encouraging them to focus on specialised deterioration in asset quality. Their capital areas as evidenced by the recent notifications for positions also deteriorated during 2016-17 though setting up two new types of NBFCs by the Reserve they remained well above the stipulated norms. Bank – Account Aggregator and Peer-to-Peer Their exposure to sensitive sectors such as capital Lending Platform. Another recent regulatory markets and real estate at 13.4 per cent of their development in the sector was the issuance of a total assets as of March 2017 was marginally comprehensive Information Technology higher than the previous year. Notwithstanding a Framework for NBFCs-ND to be adopted by June double-digit growth in public deposits mobilised 30, 2018. by NBFCs, they remained well below 1 per cent of bank deposits. NBFCs took higher recourse to VII.75 In the context of a regulatory regime for market-based instruments for resource the sector, Financial Stability Board’s peer review mobilisation while reducing their dependence on of India has suggested that there is need for bank borrowings. Conversion of a few large improving the sector’s risk assessment capacity NBFCs-MFI into small finance banks may have and developing appropriate policy tools for non- implications for credit to the microfinance banking financial entities (NBFEs) to ensure segment. sustainable market-based finance and balance VII.73 Primary dealers reported an increase in between promoting financial inclusion for profits during the year due to favourable yields supporting economic development with the 162Non-Banking Financial Institutions consideration of financial stability risks. The VII.76 The latest developments suggest a healthy review also suggested that the Reserve Bank may growth in NBFCs’ credit during the first half of revisit the business criteria definition for NBFCs 2017-18 particularly in the retail and services on a regular basis, review the merits of deposit- sectors. A substantial improvement in credit to taking activities by non-financial firms, eliminate commercial real estate during the current year up regulatory exemptions for government-owned to September portends well for economic activity. NBFCs, rationalise the number of NBFC categories Available data also show improvements in NBFCs’ and continue harmonising NBFC prudential rules asset quality in the recent quarter pointing to the with those for banks. Also, there is a need to fading impact of demonetisation. The goods and improve the timeliness and granularity of data services tax related adjustments may, however, collected from NBFEs, and enhancing its analysis. need to be watched going forward. 163Report on Trend and Progress of Banking in India 2016-17 Appendix Table V.1: Indian Banking Sector at a Glance (Amount in ` billion) Sr. Items Amount Outstanding Percentage Variation No (As at end-March) 2016 2017* 2015-16 2016-17* 1 Balance Sheet Operations 1.1 Total liabilities/assets 131,293 141,586 9.1 7.8 1.2 Deposits 100,927 111,139 7.0 10.1 1.3 Borrowings 14,488 12,807 26 -11.6 1.4 Loans and advances 78,965 81,162 6.9 2.8 1.5 Investments 33,278 36,522 11.8 9.7 1.6 Off-balance sheet exposure (as percentage of on-balance sheet liabilities) 111 107 - - 1.7 Total consolidated international claims 5,774 7,168 42.5 24.2 2 Profitability 2.1 Net profit 341 439 -61.7 28.6 2.2 Return on Asset (RoA) (Per cent) 0.4 0.35 - - 2.3 Return on Equity (RoE) (Per cent) 3.58 4.16 - - 2.4 Net Interest Margin (NIM) (Per cent) 2.6 2.5 - - 3 Capital Adequacy 3.1 Capital to risk weighted assets ratio (CRAR) @ 13.3 13.6 - - 3.2 Tier I capital (as percentage of total capital) @ 81.2 82.1 - - 3.3 CRAR (tier I) (Per cent) @ 10.8 11.2 - - 4 Asset Quality 4.1 Gross NPAs 6,119 7,918 89.3 29.4 4.2 Net NPAs 3,498 4,331 98.9 23.8 4.3 Gross NPA ratio (Gross NPAs as percentage of gross advances) 7.5 9.3 - - 4.4 Net NPA ratio (Net NPAs as percentage of net advances) 4.4 5.3 - - 4.5 Provision Coverage Ratio (Per cent)** 41.9 43.5 - - 4.6 Slippage ratio (Per cent) 6.3 5.7 - - 5 Sectoral Deployment of Bank Credit 5.1 Gross bank credit 66,500 71,347 9.0 7.3 5.2 Agriculture 8,829 9,924 15.3 12.4 5.3 Industry 27,307 26,800 2.7 -1.9 5.4 Services 15,411 18,022 9.1 16.9 5.5 Personal loans 13,922 16,200 19.4 16.4 6 Technological Development 6.1 Total number of credit cards (in million) 25 30 16.1 21.8 6.2 Total number of debit cards (in million) 662 772 19.6 16.6 6.3 Number of ATMs 198,952 208,354 12 4.9 7 Customer Services 7.1 Total number of complaints received during the year 102,894 130,987 20.9 27.3 7.2 Total number of complaints addressed 101,153 125,345 19.5 23.9 7.3 Percentage of complaints addressed 94.8 92 - - 8 Financial Inclusion 8.1 Credit-deposit ratio (Per cent) 78.2 73.03 - - 8.2 Number of new bank branches opened 6,986 4,830 -20.0 -30.9 8.3 Number of banking outlets in villages (Total) 586,307 598,093 5.9 2.0 *: Provisional **: Based on off-site returns and without write-off adjusted. @: Figures are as per the Basel III framework Notes: 1. Percentage variation could be slightly different as figures have been rounded off to million/billion. 2. Data on sectoral deployment of bank credit pertains to last reporting Friday of March. 116644Appendix Tables Appendix Table V.2: Off-Balance Sheet Exposure of Scheduled Commercial Banks in India (Amount in ` billion) Item Public Sector Banks Private Sector Banks Foreign Banks Scheduled Commercial Banks * 2016-17 Percentage 2016-17 Percentage 2016-17 Percentage 2016-17 Percentage Variation Variation Variation Variation 1 2 3 4 5 6 7 8 9 1. Forward exchange 25,618 2.1 32,375 11.8 72,903 1.0 130,896 3.7 contracts@ (26.3) (89.9) (900.6) (92.5) 2. Guarantees given 6,176 -1.1 3,417 12.1 1,242 -0.2 10,836 2.8 (6.3) (9.5) (15.3) (7.7) 3 Acceptances, 3,488 -5.1 1,892 12.9 483 -8.2 5,863 -0.2 endorsements, etc. (3.6) (5.3) (6.0) (4.1) 4. Others # 3,073 21.2 550 -6.4 394 1.2 4,017 14.4 (3.2) (1.5) (4.9) (2.8) Contingent liabilities 38,356 2.1 38,233 11.6 75,022 0.91 151,612 3.7 (39.4) (106.2) (926.7) (107.1) @: includes all derivative products (including interest rate swaps) as admissible. #: includes inter alia items like (a) Claims against the bank not acknowledged as debt, (b) Liability for partly paid investments, (c) Bills re-discounted and (d) Letters of Credit. * Data for 2017 includes small finance bank group. Note: Figures in parentheses are percentage to total liabilities of the concerned bank group. Source: Annual accounts of respective banks. 116655Report on Trend and Progress of Banking in India 2016-17 Appendix V.3: Kisan Credit Card Scheme*: State-wise Progress (As at end-March 2017) (Amount in ` billion and number of cards in ‘000) Sr. State /UT Co-operative Banks Regional Rural Commercial Banks Total No. Banks Cards Amount Cards Amount Cards Amount Cards Amount issued sanctioned issued sanctioned Issued sanctioned issued sanctioned Northern Region 5,749 269.7 1,040 193.1 4,024 455.9 10,813 918.6 1 Haryana 1,233 87.1 225 34.6 657 100.7 2,115 222.4 2 Himachal Pradesh 88 11.9 39 4.6 210 11.1 337 27.6 3 Jammu & Kashmir 10 0.4 62 5.3 275 25.7 346 31.4 4 New Delhi #$ 1 0.1 - - 5 4.7 5 4.9 5 Punjab 988 72.3 130 38.7 863 169.0 1,981 280.0 6 Rajasthan 3,429 97.9 585 109.8 2,004 144.0 6,018 351.7 7 Chandigarh #$ - - - - 10 0.7 10 0.7 North Eastern Region 106 1.2 434 13.6 674 13.9 1,215 28.7 8 Assam 2 0.1 289 9.9 498 10.4 790 20.4 9 Arunachal Pradesh # 1 - 3 0.1 9 0.1 13 0.3 10 Meghalaya # 16 0.3 19 0.9 57 0.7 92 1.9 11 Mizoram # 1 - 7 0.9 12 0.2 20 1.1 12 Manipur # - - 7 0.2 15 0.3 23 0.6 13 Nagaland # 4 0.1 1 - 33 0.7 38 0.9 14 Tripura # 73 0.6 107 1.5 46 1.3 226 3.4 15 Sikkim #$ 8 0.1 - - 5 0.1 13 0.2 Western Region 5,622 259.9 643 69.8 3,526 243.6 9,791 573.3 16 Gujarat 1,415 78.2 284 36.0 1,071 85.2 2,769 199.3 17 Maharashtra 4,205 181.5 359 33.8 2,447 157.8 7,012 373.1 18 Goa $ 2 0.2 - - 7 0.5 10 0.7 19 Daman & Diu @#$ - - - - - 0.1 - 0.1 20 Dadra and Nagar Haveli @$ - - - - 1 0.1 1 0.1 Central Region 11,632 201.5 3,876 354.1 6,700 309.9 22,207 865.5 21 Uttar Pradesh 4,431 58.3 3,136 277.2 4,452 182.1 12,018 517.6 22 Uttarakhand 350 9.7 49 3.0 387 14.5 786 27.2 23 Madhya Pradesh 5,404 122.0 514 63.7 1,641 99.9 7,559 285.6 24 Chhattisgarh 1,447 11.6 178 10.2 219 13.3 1,844 35.2 Southern Region 7,211 273.7 3,144 250.3 4,877 489.2 15,231 1,013.1 25 Karnataka 2,493 107.3 738 85.4 932 132.0 4,164 324.7 26 Kerala 814 28.3 150 12.0 311 52.1 1,276 92.4 27 Andhra Pradesh ** 1,570 68.6 767 65.7 1,754 140.6 4,091 274.9 28 Tamil Nadu 1,311 42.3 303 18.2 506 87.7 2,120 148.2 29 Telangana 1,017 27.0 1,183 68.9 1 - 2,200 95.9 30 Lakshdweep @$ - - - - 15 2.4 15 2.4 31 Puducherry # 6 - 1 0.1 1,357 74.4 1,364 74.6 Eastern Region 5,563 116.1 3,134 143.4 3,519 68.6 12,217 328.1 32 Orissa 3,537 77.7 596 23.1 605 16.9 4,738 117.7 33 West Bengal 1,857 34.8 511 23.6 824 21.7 3,193 80.1 34 Andaman and Nicobar Island @$ 6 0.1 - - - - 6 0.2 35 Bihar 136 3.2 1,667 84.4 1,447 24.3 3,250 111.8 36 Jharkhand ** 26 0.4 361 12.3 642 5.7 1,029 18.4 Total 35,883 1,122.0 12,271 1,024.2 23,320 1,581.1 71,474 3,727.4 -: Nil / negligible. #: StCB functions as Central Financing Agency. @ No Co-operative Banks in these UTs. $: No RRB in these States/UTs. ** Data under reconciliation. *: Refers to live/operative cards. Note: Components may not add up to their respective totals due to rounding off. Source: NABARD/Returns from Commercial Banks. 116666Appendix Tables Appendix Table V.4: Bank Group-wise Lending to the Sensitive Sectors (As at end-March) (Amount in ` billion) Sector Public Sector Banks Private Sector Banks Foreign Banks Scheduled Commercial Banks* 2016-17 Percentage 2016-17 Percentage 2016-17 Percentage 2016-17 Percentage Variation Variation Variation Variation 1 2 3 4 5 6 7 8 9 1. Capital Market # 582 12.7 592 3.4 97 23.3 1,271 8.8 (1.0) (2.7) (2.9) (1.6) 2. Real Estate @ 9,969 11.7 5,348 18.0 1,018 9.7 16,342 13.6 (17.9) (24.1) (30.6) (20.1) 3. Commodities - - - - - - - - Total Advances to Sensitive 10,551 11.8 5,940 16.3 1,115 10.7 17,612 13.3 Sectors (19.0) (26.8) (33.5) (21.7) - : Nil / negligible. #: Exposure to capital market is inclusive of both investments and advances. @: Exposure to real estate sector is inclusive of both direct and indirect lending. *: Data for 2017 includes Small Finance Bank Group. Note: Figures in parentheses are percentages to total loans and advances of the concerned bank-group. Source: Annual accounts of respective banks. 116677Report on Trend and Progress of Banking in India 2016-17 Appendix Table V.5: Shareholding Pattern of Domestic Scheduled Commercial Banks (Continued) (As at end-March 2017) (Per cent) S. Bank Name Total Financial Financial Other Other Total Total Total - Total - No Government Institutions - Institutions - Corporates - Corporates - Individual - Individual - Resident Non- & RBI - Resident Non- Resident Non- Resident Non- Resident Resident Resident Resident Resident 1 2 3 4 5 6 7 8 9 10 11 Nationalised Banks 1 Allahabad Bank 65.9 17.8 3.8 1.2 - 10.2 1.2 95.0 5.0 2 Andhra Bank 61.3 15.3 5.5 3.0 - 14.5 0.5 94.0 6.0 3 Bank of Baroda 59.2 20.6 11.8 1.5 - 6.4 0.4 87.8 12.2 4 Bank of India 73.7 2.6 1.0 15.0 1.6 5.9 0.3 97.1 2.9 5 Bank of Maharashtra 81.6 13.1 0.3 0.3 - 4.5 0.2 99.6 0.4 6 Bharatiya Mahila Bank Ltd. 100.0 - - - - - - 100.0 - 7 Canara Bank 66.3 21.2 5.3 1.3 - 5.8 0.1 94.6 5.4 8 Central Bank of India 81.3 14.2 0.3 2.6 - 1.6 - 99.7 0.3 9 Corporation Bank 70.8 21.9 1.7 0.8 - 4.6 0.3 98.1 1.9 10 Dena Bank 68.6 14.4 4.1 1.3 - 11.1 0.5 95.4 4.6 11 IDBI Bank Ltd. 74.0 15.4 2.5 1.3 - 6.5 0.3 97.2 2.8 12 Indian Bank 82.1 8.2 - 0.3 - 2.3 7.1 92.9 7.1 13 Indian Overseas Bank 79.6 10.7 - 4.3 - 5.2 0.3 99.7 0.3 14 Oriental Bank of Commerce 58.4 24.9 6.0 2.7 - 7.8 0.3 93.7 6.3 15 Punjab and Sind Bank 79.6 10.6 - 1.1 1.8 6.7 0.2 98.0 2.0 16 Punjab National Bank 65.0 19.6 10.0 0.6 - 4.8 - 90.0 10.0 17 Syndicate Bank 72.9 12.1 4.1 1.2 - 9.6 - 95.9 4.1 18 UCO Bank 76.7 14.7 - 0.9 1.3 6.2 0.2 98.6 1.5 19 Union Bank of India 63.4 20.8 5.0 1.9 - 8.7 0.2 94.8 5.2 20 United Bank of India 85.2 11.3 - 0.4 - 3.1 - 100.0 - 21 Vijaya Bank 70.3 17.9 - 1.3 - 10.1 0.3 99.7 0.3 State Bank Group 22 State Bank of India 61.2 18.3 11.0 3.2 - 6.2 0.2 88.8 11.2 23 State Bank of Bikaner and Jaipur - 83.6 - 4.1 1.2 11.0 0.2 98.6 1.4 24 State Bank of Hyderabad - 100.0 - - - - - 100.0 - 25 State Bank of Mysore - 90.0 - 1.3 - 8.7 - 100.0 - 26 State Bank of Patiala - 100.0 - - - - - 100.0 - 27 State Bank of Travancore 0.9 81.3 - 3.4 2.4 10.3 1.8 95.9 4.2 116688Appendix Tables Appendix Table V.5: Shareholding Pattern of Domestic Scheduled Commercial Banks (Concluded) (As at end-March 2017) (Per cent) S. Bank Name Total Financial Financial Other Other Total Total Total - Total - No Government Institutions - Institutions - Corporates - Corporates - Individual - Individual - Resident Non- & RBI - Resident Non- Resident Non- Resident Non- Resident Resident Resident Resident Resident 1 2 3 4 5 6 7 8 9 10 11 Private Sector Banks 1 Axis Bank Ltd. - 35.7 52.8 4.1 - 7.2 0.2 47.0 53.0 2 Bandhan Bank Ltd. - 0.3 3.2 89.8 6.7 - - 90.1 9.9 3 Catholic Syrian Bank Ltd. - 3.4 - 31.8 15.8 30.9 18.1 66.1 33.9 4 City Union Bank Ltd. - 13.0 36.7 7.0 - 42.6 0.7 62.6 37.4 5 DCB Bank Ltd. - 15.7 - 11.4 40.3 30.9 1.7 58.0 42.0 6 Dhanlaxmi Bank Ltd. - 1.0 16.5 10.1 - 53.8 18.7 64.8 35.2 7 Federal Bank Ltd. - 30.0 38.3 4.4 3.4 18.9 5.0 53.3 46.7 8 HDFC Bank Ltd. 0.1 10.6 - 6.5 74.0 8.6 0.2 25.8 74.3 9 ICICI Bank Ltd. 0.2 27.8 60.4 5.4 - 5.8 0.3 39.2 60.8 10 IDFC Bank Ltd. 7.7 1.4 20.2 57.1 0.1 12.9 0.5 79.1 20.9 11 IndusInd Bank Ltd. - 12.5 43.3 10.3 25.9 7.3 0.7 30.0 70.0 12 Jammu and Kashmir Bank Ltd. 56.5 8.4 16.5 4.0 - 13.9 0.8 82.7 17.3 13 Karnataka Bank Ltd. - 11.5 19.2 9.3 - 58.7 1.2 79.6 20.4 14 Karur Vysya Bank Ltd. - 21.1 1.1 6.6 18.8 51.1 1.4 78.8 21.2 15 Kotak Mahindra Bank Ltd. - 7.9 40.4 3.1 5.8 42.6 0.4 53.5 46.5 16 Lakshmi Vilas Bank Ltd. - 2.2 - 31.9 9.1 55.4 1.5 89.5 10.5 17 Nainital Bank Ltd. - 98.6 - - - 1.4 - 100.0 - 18 RBL Bank Ltd. - 7.6 - 10.9 40.9 39.2 1.4 57.7 42.3 19 South Indian Bank Ltd. - 13.1 0.8 7.1 35.4 36.8 7.0 56.9 43.1 20 Tamilnad Mercantile Bank Ltd. - - - 5.6 20.2 73.5 0.7 79.1 20.9 21 Yes Bank Ltd. - 23.3 - 9.6 46.7 20.0 0.4 52.9 47.1 -:Nil / negligible. Source: Off-site returns (domestic). 116699Report on Trend and Progress of Banking in India 2016-17 Appendix Table V.6: Branches and ATMs of Scheduled Commercial Banks (Continued) (As at end-March 2017) Sr. Name of the Bank Branches ATMs No. Rural Semi - Urban Metro- Total On-site Off-site Total Urban politan 1 2 3 4 5 6 7 8 9 10 Public Sector Banks 29,033 25,647 17,890 18,875 91,445 86,545 62,010 148,555 Nationalised Banks 21,214 18,491 13,460 14,269 67,434 56,960 32,332 89,292 1 Allahabad Bank 1,206 763 648 628 3,245 821 393 1,214 2 Andhra Bank 745 772 668 734 2,919 3,113 816 3,929 3 Bank of Baroda 1,811 1,524 922 1,166 5,423 6,296 4,224 10,520 4 Bank of India 1,829 1,455 804 983 5,071 3,483 4,234 7,717 5 Bank of Maharashtra 617 435 343 502 1,897 1,292 586 1,878 6 Canara Bank 1,773 1,937 1,141 1,241 6,092 5,391 5,128 10,519 7 Central Bank of India 1,608 1,349 847 914 4,718 3,481 1,804 5,285 8 Corporation Bank 586 793 521 557 2,457 2,306 863 3,169 9 Dena Bank 573 434 367 409 1,783 1,290 248 1,538 10 Indian Bank 706 732 574 605 2,617 2,617 741 3,358 11 Indian Overseas Bank 923 1,000 693 767 3,383 2,705 974 3,679 12 Oriental Bank of Commerce 557 619 609 597 2,382 2,296 325 2,621 13 Punjab and Sind Bank 554 276 347 327 1,504 1,049 204 1,253 14 Punjab National Bank 2,538 1,682 1,190 1,094 6,504 5,947 4,734 10,681 15 Syndicate Bank 1,190 1,092 813 856 3,951 3,571 402 3,973 16 UCO Bank 1,074 821 599 579 3,073 2,201 578 2,779 17 Union Bank of India 1,243 1,279 846 906 4,274 4,484 3,034 7,518 18 United Bank of India 778 406 470 358 2,012 1,132 991 2,123 19 Vijaya Bank 470 528 519 513 2,030 1,663 338 2,001 20 IDBI Bank Ltd. 408 585 503 499 1,995 1,822 1,715 3,537 21 Bhartiya Mahila Bank 25 9 36 34 104 - - - State Bank Group 7,819 7,156 4,430 4,606 24,011 29,585 29,678 59,263 22 State Bank of Bikaner and Jaipur 462 339 226 289 1,316 1,220 798 2,018 23 State Bank of Hyderabad 509 603 374 438 1,924 1,793 572 2,365 24 State Bank of India 5,962 4,888 3,078 3,239 17,167 23,161 27,027 50,188 25 State Bank of Mysore 318 255 228 273 1,074 1,096 330 1,426 26 State Bank of Patiala 456 346 313 228 1,343 1,183 344 1,527 27 State Bank of Travancore 112 725 211 139 1,187 1,132 607 1,739 117700Appendix Tables Appendix Table V.6: Branches and ATMs of Scheduled Commercial Banks (Continued) (As at end-March 2017) Sr. Name of the Bank Branches ATMs No. Rural Semi - Urban Metro- Total On-site Off-site Total Urban politan 1 2 3 4 5 6 7 8 9 10 Private Sector Banks 4,822 7,803 5,158 6,878 24,661 23,045 35,788 58,833 1 Axis Bank Ltd. 542 955 779 1,023 3,299 3,209 10,954 14,163 2 Bandhan Bank Ltd. 275 209 227 129 840 282 - 282 3 Catholic Syrian Bank Ltd. 44 229 88 65 426 205 58 263 4 City Union Bank Ltd. 78 224 112 137 551 805 681 1,486 5 DCB Bank Ltd. 56 66 55 87 264 217 298 515 6 Dhanalakshmi Bank Ltd. 20 108 67 71 266 199 172 371 7 Federal Bank Ltd. 153 683 211 194 1,241 1,151 516 1,667 8 HDFC Bank Ltd. 962 1,509 909 1,332 4,712 5,791 6,469 12,260 9 ICICI Bank Ltd. 979 1,444 987 1,440 4,850 4,988 8,894 13,882 10 IDFC Bank Ltd. 20 23 13 21 77 20 1 21 11 IndusInd Bank Ltd. 252 258 320 381 1,211 874 1,162 2,036 12 Jammu and Kashmir Bank Ltd. 450 156 98 162 866 640 456 1,096 13 Karnataka Bank Ltd. 162 180 209 217 768 549 831 1,380 14 Karur Vysya Bank Ltd. 103 266 152 190 711 763 984 1,747 15 Kotak Mahindra Bank Ltd. 197 280 287 605 1,369 971 1,192 2,163 16 Lakshmi Vilas Bank Ltd. 99 142 111 128 480 362 596 958 17 Nainital Bank Ltd. 33 32 37 31 133 - - - 18 RBL Bank Ltd. 50 68 41 81 240 150 225 375 19 South Indian Bank Ltd. 96 425 159 170 850 763 557 1,320 20 Tamilnad Mercantile Bank Ltd. 106 246 79 75 506 443 620 1,063 21 Yes Bank Ltd. 145 300 217 339 1,001 663 1,122 1,785 117711Report on Trend and Progress of Banking in India 2016-17 Appendix Table V.6: Branches and ATMs of Scheduled Commercial Banks (Concluded) (As at end-March 2017) Sr. Name of the Bank Branches ATMs No. Rural Semi - Urban Metro- Total On-site Off-site Total Urban politan 1 2 3 4 5 6 7 8 9 10 Foreign Banks 9 9 39 231 288 219 747 966 1 AB Bank Limited - - - 1 1 - - - 2 Abu Dhabi Commercial Bank PJSC - - - 2 2 - - - 3 American Express Banking Corp. - - - 1 1 - - - 4 American Express Bank Ltd. - - - - - - - - 5 Australia and New Zealand Banking Group Limited 1 - 1 1 3 - - - 6 Bank of America, National Association - - - 4 4 - - - 7 Bank of Bahrain and Kuwait B.S.C. - 1 - 3 4 - - - 8 Bank of Ceylon - - - 1 1 - - - 9 Bank of Nova Scotia - - - 3 3 - - - 10 Barclays Bank Plc 1 1 4 6 - - - 11 BNP Paribas - - - 8 8 - - - 12 Citibank N.A. - - 7 33 40 54 503 557 13 Commonwealth Bank of Australia - - - 1 1 - - - 14 Cooperative Rabobank U.A. - - - 1 1 - - - 15 Credit Agricole Corporate and Investment Bank - - - 5 5 - - - 16 Credit Suisse A.G. - - - 1 1 - - - 17 CTBC Bank Co. Ltd. - 1 - 1 2 - - - 18 DBS Bank Ltd. 2 4 - 6 12 5 25 30 19 Deutsche Bank A.G. 1 - 5 11 17 13 19 32 20 Doha Bank Qsc - - 1 2 3 - - - 21 First Abu Dhabi Bank PJSC - - - 1 1 - - - 22 Firstrand Bank Ltd - - - 1 1 - - - 23 Hongkong and Shanghai Banking Corpn. Ltd. - - 4 22 26 44 54 98 24 HSBC Bank Oman S.A.O.G. - - - - - - - - 25 Industrial and Commercial Bank of China - - - 1 1 - - - 26 Industrial Bank of Korea - - - 1 1 - - - 27 JP Morgan Chase Bank National Association 2 - - 2 4 - - - 28 JSC VTB Bank - - - 1 1 - - - 29 KBC Bank Nv - - - - - - - - 30 KEB Hana Bank - - - 1 1 - - - 31 Krung Thai Bank Public Company Limited - - - 1 1 - - - 32 Mashreq Bank Psc - - - 1 1 - - - 33 Mizuho Bank Ltd. - 1 - 4 5 - - - 34 National Australia Bank - - - 1 1 - - - 35 PT Bank Maybank Indonesia Tbk - - - 1 1 - - - 36 Qatar National Bank Saq - - - - - - - - 37 Sberbank - - - 1 1 - - - 38 SBM Bank (Mauritius) Ltd. - - - 4 4 - - - 39 Shinhan Bank 1 - - 5 6 - - - 40 Societe Generale - 1 - 2 3 - - - 41 Sonali Bank - - 1 1 2 - - - 42 Standard Chartered Bank 1 - 18 81 100 103 146 249 43 Sumitomo Mitsui Banking Corporation - - - 2 2 - - - 44 The Bank of Tokyo-Mitsubishi UFJ Ltd. 1 - - 4 5 - - - 45 The Royal Bank of Scotland Plc - - - 1 1 - - - 46 UBS A.G. - - - - - - - - 47 United Overseas Bank Ltd. - - - 1 1 - - - 48 Westpac Banking Corporation - - - 1 1 - - - 49 Woori Bank - - 1 1 2 - - - Notes : 1. -: Nil/ Negligible. 2. Branches data exclude administrative offices. Source: Reserve Bank of India. 117722Appendix Tables Appendix Table V.7: Statement of Complaints Received at Banking Ombudsman Office (Continued) (For the Period 2016-17) Sr. Name of the Bank Number of Complaints in Major Categories Total No. Number of Deposit Loans/ ATM/ Pension Failure on Non- Non- Complaints Account Advances Credit/ Commitments Observance Adherence to (General Debit and Non of Fair Instructions & Cards Adherence to Practices on Direct Housing) BCSBI Codes Code Selling Agents and Recovery Agents 1 2 3 4 5 6 7 8 9 10 Scheduled Commercial Banks 6,931 5,181 24,278 8,400 12,017 29,521 318 119,673 Public Sector Banks 4,889 3,610 15,105 8,366 8,232 19,835 86 81,309 Nationalised Banks 2,848 2,110 7,434 4,450 4,600 11,175 45 45,369 1 Allahabad Bank 42 62 195 135 153 474 2 1,413 2 Andhra Bank 70 42 286 32 127 340 2 1,308 3 Bank of Baroda 391 187 792 435 477 1,117 6 5,043 4 Bank of India 149 144 612 801 436 1,072 1 4,191 5 Bank of Maharashtra 31 24 93 38 162 320 - 845 6 Canara Bank 433 256 657 673 582 1,320 7 5,248 7 Central Bank of India 91 104 409 370 308 757 3 2,716 8 Corporation Bank 132 73 333 7 139 226 - 1,255 9 Dena Bank 107 65 169 124 79 302 - 1,140 10 Indian Bank 200 215 264 119 106 430 4 1,673 11 Indian Overseas Bank 175 162 490 116 292 718 6 2,633 12 Oriental Bank of Commerce 82 56 331 40 110 369 - 1,523 13 Punjab and Sind Bank 26 38 62 49 50 250 3 690 14 Punjab National Bank 241 259 1,170 890 436 1,187 2 6,226 15 Syndicate Bank 123 94 157 161 136 283 1 1,416 16 UCO Bank 91 69 222 215 222 448 4 1,747 17 Union Bank of India 207 120 441 136 299 676 2 2,559 18 United Bank of India 34 30 177 92 179 193 1 958 19 Vijaya Bank 81 39 106 11 101 151 - 690 20 Bharatiya Mahila Bank Ltd. 2 1 3 - 1 3 - 16 21 IDBI Bank Ltd. 140 70 465 6 205 539 1 2,079 State Bank Group 2,041 1,500 7,671 3,916 3,632 8,660 41 35,940 22 State Bank of India 1,690 1,313 6,844 3,098 3,175 7,297 36 30,579 23 State Bank of Bikaner and Jaipur 138 99 262 514 176 154 2 2,033 24 State Bank of Hyderabad 50 26 205 49 69 271 - 862 25 State Bank of Mysore 105 17 56 14 112 63 1 450 26 State Bank of Patiala 40 28 161 161 59 452 2 1,167 27 State Bank of Travancore 18 17 143 80 41 423 - 849 117733Report on Trend and Progress of Banking in India 2016-17 Appendix Table V.7: Statement of Complaints Received at Banking Ombudsman Office (Continued) (For the Period 2016-17) Sr. Name of the Bank Number of Complaints in Major Categories Total No. Number of Deposit Loans/ ATM/ Pension Failure on Non- Non- Complaints Account Advances Credit/ Commitments Observance Adherence to (General Debit and Non of Fair Instructions & Cards Adherence to Practices on Direct Housing) BCSBI Codes Code Selling Agents and Recovery Agents 1 2 3 4 5 6 7 8 9 10 Private Sector Banks 1,890 1,426 7,937 34 3,491 9,065 213 35,078 1 Axis Bank Ltd. 364 259 1,431 10 677 1,887 27 6,748 2 Bandhan Bank Ltd. 5 2 17 - 14 32 - 102 3 Catholic Syrian Bank Ltd. 7 8 1 - 5 22 - 66 4 City Union Bank Ltd. 6 6 14 1 6 74 - 136 5 DCB Bank Ltd. 11 38 59 - 27 106 - 316 6 Dhanlaxmi Bank Ltd. 7 3 6 - 2 38 - 64 7 Federal Bank Ltd. 28 25 111 - 36 175 2 503 8 HDFC Bank Ltd. 447 385 2,610 3 1,168 2,178 97 9,885 9 ICICI Bank Ltd. 486 402 2,194 16 841 2,489 38 9,541 10 IDFC Bank Ltd. 5 - 1 - 10 11 - 29 11 IndusInd Bank Ltd. 74 50 351 1 136 358 9 1,436 12 Jammu and Kashmir Bank Ltd. 6 4 31 - 3 20 - 140 13 Karnataka Bank Ltd. 51 2 41 - 37 34 - 222 14 Karur Vysya Bank Ltd. 18 4 40 - 27 140 1 298 15 Kotak Mahindra Bank Ltd. 205 165 588 1 332 1,004 37 3,711 16 Lakshmi Vilas Bank Ltd. 18 6 11 1 5 64 - 120 17 Nainital Bank Ltd. 2 2 5 - 1 2 - 25 18 RBL Bank Ltd. 16 11 193 - 36 85 1 417 19 South Indian Bank Ltd. 22 10 17 - 13 90 1 206 20 Tamilnad Mercantile Bank Ltd. 42 26 16 1 9 28 - 144 21 Yes Bank Ltd. 70 18 200 - 106 228 - 969 117744Appendix Tables Appendix Table V.7: Statement of Complaints Received at Banking Ombudsman Office (Concluded) (For the Period 2016-17) Sr. Name of the Bank Number of Complaints in Major Categories Total No. Number of Deposit Loans/ ATM/ Pension Failure on Non- Non- Complaints Account Advances Credit/ Commitments Observance Adherence to (General Debit and Non of Fair Instructions & Cards Adherence to Practices on Direct Housing) BCSBI Codes Code Selling Agents and Recovery Agents 1 2 3 4 5 6 7 8 9 10 Foreign Banks 152 145 1,236 - 294 621 19 3,286 1 AB Bank Ltd. - 1 2 - - - - 6 2 Abu Dhabi Commercial Bank PJSC 1 - 1 - 1 4 - 7 3 American Express Banking Corp. 2 1 111 - 13 25 1 187 4 Antwerp Diamond Bank NV - - - - - - - - 5 Australia and New Zealand Banking Group Ltd. - - - - - 2 - 2 6 Bank of America, National Association 1 1 3 - - 1 - 12 7 Bank of Bahrain and Kuwait B.S.C. - - - - - - - 2 8 Bank of Nova Scotia - - - - - - - 2 9 Barclays Bank Plc 2 2 28 - 2 15 2 55 10 BNP Paribas - - - - - - - 1 11 China trust Commercial Bank - - - - - 1 - 1 12 Credit Agricole Corporate and Investment Bank - - - - 1 - - 1 13 Citibank N.A. 58 37 503 - 107 235 2 1,242 14 Commonwealth Bank Of Australia 1 - - - - - - 1 15 DBS Bank Ltd. 3 - 1 - 2 8 - 28 16 Deutsche Bank (Asia) 3 8 8 - 13 30 - 105 17 Hongkong and Shanghai Banking Corpn.Ltd. 34 23 128 - 44 93 - 413 18 HSBC Bank Oman S.A.O.G. - - - - - 2 - 2 19 JP Morgan Chase Bank National Association - - - - - - - - 20 Mashreq Bank PSC - - 4 - - - 1 5 21 Royal Bank of Scotland 7 3 47 - 7 15 2 126 22 Sberbank - - - - - - - - 23 Societe Generale - - - - - - - 1 24 Sonali Bank - - - - - - - 1 25 Standard Chartered Bank 40 69 400 - 104 190 11 1,086 26 State Bank of Mauritius Ltd. - - - - - - - - 27 The Bank of Tokyo-Mitsubishi UFJ Ltd. - - - - - - - - 28 UBS A.G. - - - - - - - - -: Nil / negligible. 117755Report on Trend and Progress of Banking in India 2016-17 Appendix Table VI.1: Select Financial Parameters of Scheduled UCBs (As at end-March 2017) (Per cent) Sr. Bank Name CRAR Net Net Non- Return Average Average Business Profit per No. Interest Interest Interest on Cost of Yield on per Employee Income Income Income Assets Deposits Advances Employee (` Million) to Total to to (` Million) Assets Working Working Funds Funds 1 2 3 4 5 6 7 8 9 10 11 1 Abhyudaya Co-operative Bank Limited, Mumbai 11.0 1.6 1.6 1.4 0.0 6.8 9.1 66.3 0.0 2 Ahmedabad Mercantile Co-operative Bank Limited 31.4 3.5 3.0 0.5 1.7 6.7 11.0 77.1 0.9 3 Akola Janata Commercial Co-operative Bank Limited, Akola 17.3 3.0 2.9 1.0 0.8 6.8 12.9 39.7 0.2 4 Akola Urban Co-operative Bank Limited, Akola 8.3 2.1 2.1 2.0 0.1 6.7 11.4 37.4 0.0 5 Amanath Co-operative Bank Limited, Bangalore -72.1 1.8 2.4 1.7 0.4 3.6 2.3 17.1 0.1 6 Andhra Pradesh Mahesh Co-operative Urban Bank Limited 18.5 3.2 3.0 0.4 0.9 7.3 13.8 59.0 0.4 7 Apna Sahakari Bank Limited 12.3 2.3 2.3 1.3 0.4 7.3 11.7 84.6 0.2 8 Bassein Catholic Co-operative Bank Limited 17.3 3.1 2.9 0.6 1.2 7.3 12.0 170.8 1.4 9 Bharat Co-operative Bank (Mumbai) Limited, Mumbai 13.9 2.5 2.4 1.6 1.0 7.9 12.5 124.2 0.9 10 Bharati Sahakari Bank Limited 15.1 2.6 2.5 0.4 0.4 7.4 12.0 72.5 0.2 11 Bombay Mercantile Co-operative Bank Limited 14.6 3.0 3.1 1.8 0.4 4.6 10.4 24.3 0.1 12 Citizen Credit Co-operative Bank Limited, Mumbai 18.7 2.4 2.5 0.6 0.6 6.7 11.0 87.1 0.4 13 Cosmos Co-operative Bank Limited 15.4 1.8 1.9 3.2 0.4 7.4 11.2 93.6 0.3 14 Dombivli Nagari Sahakari Bank Limited 14.4 2.8 2.8 1.3 0.8 7.2 11.1 95.8 0.5 15 Goa Urban Co-operative Bank Limited 14.7 3.2 3.1 0.5 0.1 6.5 10.9 62.8 0.0 16 Gopinath Patil Parsik Janata Sahakari Bank Limited, Thane 18.5 3.9 3.7 1.0 1.4 6.0 12.3 62.3 0.6 17 Greater Bombay Co-operative Bank Limited 10.8 2.3 2.2 1.6 -0.3 6.9 11.3 83.3 -0.2 18 Indian Mercantile Co-operative Bank Limited, Lucknow 17.1 3.9 4.1 0.0 -9.3 6.0 12.0 15.8 -1.6 19 Jalgaon Janata Sahakari Bank Limited 12.4 3.1 3.2 0.7 0.6 6.8 12.9 58.1 0.2 20 Jalgaon People’s Co-operative Bank Limited 12.8 2.4 2.4 0.9 0.5 6.7 11.4 85.8 0.3 21 Janakalyan Sahakari Bank Limited, Mumbai 11.5 2.3 2.3 0.6 0.0 6.6 10.7 91.2 0.0 22 Janalaxmi Co-operative Bank Limited, Nashik 25.3 1.7 3.1 0.9 0.6 5.9 8.9 10.3 0.1 23 Janata Sahakari Bank Limited, Pune 12.9 2.7 2.6 1.2 0.4 7.6 11.9 111.6 0.3 24 Kallappanna Awade Ichalkaranji Janata Sahakari Bank Limited 13.0 2.3 2.3 0.8 0.6 7.6 12.1 57.2 0.2 25 Kalupur Commercial Co-operative Bank Limited 16.9 2.9 2.7 0.6 1.2 6.9 10.6 129.4 1.1 26 Kalyan Janata Sahakari Bank Limited, Kalyan 12.4 3.0 2.8 1.3 0.9 7.1 12.1 86.5 0.5 27 Kapol Co-operative Bank Limited, Mumbai -57.1 -1.6 -0.2 0.8 -6.4 6.4 7.3 21.5 -1.3 28 Karad Urban Co-operative Bank Limited 16.9 2.9 2.7 1.1 0.9 7.9 12.9 66.7 0.4 29 Khamgaon Urban Co-operative Bank Ltd, Khamgaon 18.0 3.7 3.7 1.1 1.5 5.7 12.5 34.4 0.4 30 Mahanagar Co-operative Bank Ltd, Mumbai 13.9 3.4 3.6 0.8 0.6 7.1 13.0 73.5 0.3 31 Mapusa Urban Co-operative Bank of Goa Ltd, Mapusa -18.8 1.2 1.6 0.6 -1.5 6.8 11.9 29.1 -0.4 32 Mehsana Urban Co-operative Bank Limited 14.2 3.0 2.8 0.4 1.1 7.1 11.9 145.6 1.0 33 Nagar Urban Co-operative Bank Limited, Ahmednagar 13.3 3.0 2.9 0.8 0.3 7.7 14.9 49.6 0.1 34 Nagpur Nagrik Sahakari Bank Limited 19.4 2.4 2.4 1.3 0.7 6.2 11.5 40.2 0.2 35 Nasik Merchant’s Co-operative Bank Limited 39.7 4.0 4.0 1.0 1.9 6.4 12.9 47.0 0.8 36 New India Co-operative Bank Limited, Mumbai 12.4 2.1 2.1 1.4 0.4 7.2 11.3 126.9 0.4 37 NKGSB Co-operative Bank Limited, Mumbai 12.3 2.8 2.6 0.8 0.6 7.2 11.4 100.4 0.4 38 Nutan Nagarik Sahakari Bank Limited, Ahmedabad 14.6 2.4 2.2 0.8 0.7 6.7 10.7 84.4 0.4 39 Pravara Sahakari Bank Limited 12.2 2.4 2.4 0.6 0.2 6.4 11.7 42.1 0.1 40 Punjab & Maharashtra Co-operative Bank Limited 12.3 3.8 3.6 1.0 1.0 7.7 14.1 92.0 0.6 41 Rajarambapu Sahakari Bank Limited 12.9 2.9 2.9 0.6 0.8 8.1 12.7 74.8 0.4 42 Rajkot Nagrik Sahakari Bank Limited 15.6 2.4 2.2 1.1 1.3 7.4 12.4 70.8 0.7 43 Rupee Co-operative Bank Limited -442.1 2.2 2.2 1.2 1.3 2.3 4.1 41.1 0.4 44 Sangli Urban Co-operative Bank Limited, Sangli 12.3 2.5 2.7 0.8 0.2 7.9 12.8 35.6 0.1 45 Saraswat Co-operative Bank Limited, Bombay 14.0 2.1 2.1 1.1 0.6 6.8 10.4 134.1 0.6 46 Sardar Bhiladwala Pardi Peoples Co-operative Bank Ltd. 19.1 3.3 3.1 0.3 0.6 5.9 10.7 80.3 0.3 47 Shamrao Vithal Co-operative Bank Limited 12.7 2.5 2.5 1.4 0.8 7.1 11.3 94.0 0.5 48 Shikshak Sahakari Bank Limited, Nagpur 14.7 2.5 2.4 1.3 0.1 7.4 11.2 38.2 0.0 49 Solapur Janata Sahakari Bank Limited 13.1 3.5 3.3 0.5 1.0 8.0 13.8 62.9 0.4 50 Surat Peoples Co-operative Bank Limited 16.5 2.6 2.5 0.5 0.9 7.6 11.7 131.7 0.8 51 Thane Bharat Sahakari Bank Limited 13.7 3.0 2.9 0.9 0.5 6.9 12.5 68.3 0.2 52 TJSB Sahakari Bank 13.8 2.7 2.5 1.0 1.0 7.1 12.1 110.1 0.8 53 Vasai Vikas Sahakari Bank Limited 11.9 1.8 2.3 0.6 0.8 7.3 12.3 81.9 0.6 54 Zoroastrian Co-operative Bank Limited, Bombay 17.3 3.2 3.0 0.3 1.4 6.7 11.9 70.3 0.7 Note: Data for 2016-17 are provisional. 117766Appendix Tables Appendix Table VI.2: Major Indicators of Financial Performance of Scheduled UCBs (Continued) (As per cent to total assets) Sr. Name of the Banks Operating Profit Net Profit after Taxes Interest Income No. 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 1 2 3 4 5 6 7 8 1 Abhyudaya Co-operative Bank Limited, Mumbai 0.6 0.9 0.0 0.0 8.0 7.2 2 Ahmedabad Mercantile Co-operative Bank Limited 2.0 1.9 2.0 1.4 8.1 7.6 3 Akola Janata Commercial Co-operative Bank Limited, Akola 1.4 1.4 0.7 0.7 8.9 8.1 4 Akola Urban Co-operative Bank Limited, Akola -0.7 0.1 -1.1 0.1 7.5 7.4 5 Amanath Co-operative Bank Limited, Bangalore 1.9 0.2 1.9 0.2 3.0 1.8 6 Andhra Pradesh Mahesh Co-operative Urban Bank Ltd 2.1 1.7 1.0 0.9 9.5 8.8 7 Apna Sahakari Bank Limited 0.9 1.1 0.5 0.3 8.4 8.5 8 Bassein Catholic Co-operative Bank Limited 2.5 2.1 1.2 1.1 8.9 8.4 9 Bharat Co-operative Bank (Mumbai) Limited, Mumbai 2.0 1.9 1.1 1.0 9.5 8.8 10 Bharati Sahakari Bank Limited 1.1 1.1 0.5 0.4 9.0 8.6 11 Bombay Mercantile Co-operative Bank Limited 0.3 0.3 -0.2 0.3 5.3 5.2 12 Citizen Credit Co-operative Bank Limited, Mumbai 1.3 1.1 0.7 0.6 8.5 8.0 13 Cosmos Co-operative Bank Limited 1.6 1.7 0.2 0.4 9.5 8.3 14 Dombivli Nagari Sahakari Bank Limited 2.2 2.3 0.8 0.8 8.6 8.6 15 Goa Urban Co-operative Bank Limited 1.2 1.7 0.3 0.1 8.3 8.1 16 Gopinath Patil Parsik Janata Sahakari Bank Ltd, Thane 2.1 2.4 1.0 1.3 8.8 8.3 17 Greater Bombay Co-operative Bank Limited 1.1 1.4 0.6 -0.3 8.9 8.1 18 Indian Mercantile Co-operative Bank Limited, Lucknow 0.9 -9.6 0.7 -9.6 9.9 8.4 19 Jalgaon Janata Sahakari Bank Limited 1.8 1.3 0.6 0.5 9.3 8.4 20 Jalgaon People’s Co-operative Bank Limited - 1.0 - 0.5 - 8.0 21 Janakalyan Sahakari Bank Limited, Mumbai 0.6 0.7 0.1 0.0 8.1 6.6 22 Janalaxmi Co-operative Bank Limited, Nashik 1.4 0.6 1.3 0.6 3.5 3.4 23 Janata Sahakari Bank Limited, Pune 1.5 1.8 0.4 0.4 9.8 8.7 24 Kallappanna Awade Ichalkaranji Janata Sahakari Bank Ltd 1.1 1.1 0.6 0.5 9.0 8.6 25 Kalupur Commercial Co-operative Bank Limited 2.1 1.9 1.3 1.1 8.2 7.4 26 Kalyan Janata Sahakari Bank Limited, Kalyan 1.5 1.6 0.9 0.8 8.9 8.7 27 Kapol Co-operative Bank Limited, Mumbai -3.8 -5.1 -4.9 -7.4 7.2 5.3 28 Karad Urban Co-operative Bank Limited 1.1 1.8 0.4 0.8 9.7 9.0 29 Khamgaon Urban Co-operative Bank Limited, Khamgaon 1.7 2.0 1.2 1.4 8.0 7.8 30 Mahanagar Co-operative Bank Limited, Mumbai 1.4 1.6 0.7 0.6 9.9 9.2 31 Mapusa Urban Co-operative Bank of Goa Limited, Mapusa -0.2 -1.3 -0.2 -1.5 8.2 6.4 32 Mehsana Urban Co-operative Bank Limited 2.1 2.1 1.0 1.0 9.5 8.6 33 Nagar Urban Co-operative Bank Limited, Ahmednagar 1.9 1.2 0.8 0.3 10.0 8.7 34 Nagpur Nagrik Sahakari Bank Limited 0.6 1.0 0.2 0.6 7.8 7.4 35 Nasik Merchant’s Co-operative Bank Limited 3.6 3.1 2.1 1.8 10.3 9.7 36 New India Co-operative Bank Limited, Mumbai 0.7 1.2 0.4 0.5 9.0 8.6 37 NKGSB Co-operative Bank Limited, Mumbai 1.2 1.2 0.6 0.6 8.9 8.4 38 Nutan Nagarik Sahakari Bank Limited, Ahmedabad 1.2 1.1 0.6 0.7 8.4 7.6 39 Pravara Sahakari Bank Limited 1.0 0.2 1.0 0.2 10.0 8.5 40 Punjab & Maharashtra Co-operative Bank Limited 1.5 1.9 0.9 0.9 10.2 9.9 41 Rajarambapu Sahakari Bank Limited - 1.8 - 0.7 - 8.9 42 Rajkot Nagrik Sahakari Bank Limited 1.6 1.4 1.0 0.9 6.7 6.0 43 Rupee Co-operative Bank Limited -1.7 0.1 -0.8 0.8 2.2 3.1 44 Sangli Urban Co-operative Bank Limited, Sangli 0.7 0.7 0.1 0.2 8.7 8.4 45 Saraswat Co-operative Bank Limited, Bombay 0.9 1.4 0.5 0.5 7.3 7.2 46 Sardar Bhiladwala Pardi Peoples Co-operative Bank Ltd 0.9 0.9 0.5 0.5 7.8 7.4 47 Shamrao Vithal Co-operative Bank Limited 1.1 1.3 0.8 0.7 8.8 8.2 48 Shikshak Sahakari Bank Limited, Nagpur 1.0 0.9 0.5 0.1 8.3 7.3 49 Solapur Janata Sahakari Bank Limited 2.0 1.4 1.0 0.9 10.4 9.4 50 Surat Peoples Co-operative Bank Limited 2.0 1.6 0.9 0.8 9.6 8.7 51 Thane Bharat Sahakari Bank Limited 0.7 0.7 0.1 0.5 9.2 8.7 52 TJSB Sahakari Bank 1.4 1.4 1.0 0.9 8.8 7.8 53 Vasai Vikas Sahakari Bank Limited 1.2 1.3 0.7 1.0 8.4 8.3 54 Zoroastrian Co-operative Bank Limited, Bombay 1.7 1.2 1.0 1.2 9.1 8.1 -: Nil / negligible. Notes: 1. Data for 2016-17 are provisional. 2. The “Jalgaon People’s Co-operative Bank Limited” and “Rajarambapu Sahakari Bank Limited” were included in the second schedule of RBI Act, 1934 during the financial year 2016-17. 117777Report on Trend and Progress of Banking in India 2016-17 Appendix Table VI.2: Major Indicators of Financial Performance of Scheduled UCBs (Concluded) (As per cent to total assets) Sr. Name of the Banks Interest Expended Non-Interest Expenses Provisions and No. Contingencies 2015-16 2016-17 2015-16 2016-17 2015-16 2016-17 1 2 9 10 11 12 13 14 1 Abhyudaya Co-operative Bank Limited, Mumbai 6.1 5.7 1.9 2.0 0.6 0.8 2 Ahmedabad Mercantile Co-operative Bank Limited 4.8 4.7 1.7 1.5 0.0 0.5 3 Akola Janata Commercial Co-operative Bank Limited, Akola 5.9 5.3 2.4 2.3 0.7 0.7 4 Akola Urban Co-operative Bank Limited, Akola 6.1 5.5 2.4 3.7 0.3 0.0 5 Amanath Co-operative Bank Limited, Bangalore 1.6 0.9 1.2 1.2 0.0 0.0 6 Andhra Pradesh Mahesh Co-operative Urban Bank Limited 6.0 5.8 1.8 1.7 1.0 0.8 7 Apna Sahakari Bank Limited 5.9 6.3 2.2 2.4 0.4 0.8 8 Bassein Catholic Co-operative Bank Limited 5.9 5.5 1.2 1.3 1.3 1.0 9 Bharat Co-operative Bank (Mumbai) Limited, Mumbai 6.6 6.5 1.9 2.0 0.9 0.9 10 Bharati Sahakari Bank Limited 6.3 6.2 1.7 1.7 0.6 0.7 11 Bombay Mercantile Co-operative Bank Ltd 3.4 3.0 2.6 3.2 0.5 0.0 12 Citizen Credit Co-operative Bank Limited, Mumbai 5.7 5.5 1.9 2.0 0.7 0.5 13 Cosmos Co-operative Bank Limited 7.2 6.5 3.0 3.2 1.4 1.3 14 Dombivli Nagari Sahakari Bank Limited 5.9 6.0 1.4 1.6 1.5 1.5 15 Goa Urban Co-operative Bank Limited 5.6 5.2 1.8 1.7 0.9 1.6 16 Gopinath Patil Parsik Janata Sahakari Bank Limited, Thane 4.8 4.7 2.4 2.3 1.1 1.1 17 Greater Bombay Co-operative Bank Limited 6.4 6.0 2.5 2.4 0.5 1.7 18 Indian Mercantile Co-operative Bank Limited, Lucknow 5.7 4.4 3.4 13.6 0.2 0.0 19 Jalgaon Janata Sahakari Bank Limited 6.3 5.4 2.1 2.3 1.2 0.8 20 Jalgaon People’s Co-operative Bank Limited - 5.7 - 2.1 - 0.6 21 Janakalyan Sahakari Bank Limited, Mumbai 5.8 4.7 2.2 1.7 0.5 0.6 22 Janalaxmi Co-operative Bank Limited, Nashik 2.1 1.7 1.6 1.6 0.0 0.0 23 Janata Sahakari Bank Limited, Pune 7.1 6.3 1.7 1.7 1.1 1.5 24 Kallappanna Awade Ichalkaranji Janata Sahakari Bank Ltd 6.3 6.4 2.0 1.8 0.6 0.6 25 Kalupur Commercial Co-operative Bank Limited 5.4 4.9 1.3 1.2 0.8 0.9 26 Kalyan Janata Sahakari Bank Limited, Kalyan 6.1 6.0 2.2 2.4 0.5 0.8 27 Kapol Co-operative Bank Limited, Mumbai 6.3 5.5 5.7 5.9 1.1 2.3 28 Karad Urban Co-operative Bank Limited 6.9 6.4 2.1 1.9 0.7 1.0 29 Khamgaon Urban Co-operative Bank Limited, Khamgaon 4.8 4.3 2.2 2.5 0.4 0.6 30 Mahanagar Co-operative Bank Ltd, Mumbai 6.5 5.9 2.4 2.5 0.7 1.0 31 Mapusa Urban Co-operative Bank of Goa Limited, Mapusa 6.1 5.2 2.9 2.9 0.0 0.2 32 Mehsana Urban Co-operative Bank Ltd 6.5 5.7 1.1 1.1 1.1 1.2 33 Nagar Urban Co-operative Bank Limited, Ahmednagar 6.1 5.9 2.3 2.4 1.1 0.8 34 Nagpur Nagrik Sahakari Bank Limited 5.6 5.1 5.0 2.6 0.4 0.4 35 Nasik Merchant’s Co-operative Bank Ltd 5.6 5.8 1.8 1.6 1.5 1.3 36 New India Co-operative Bank Limited, Mumbai 6.4 6.4 2.4 2.3 0.3 0.7 37 NKGSB Co-operative Bank Limited, Mumbai 6.3 5.8 2.2 2.1 0.6 0.7 38 Nutan Nagarik Sahakari Bank Limited, Ahmedabad 5.9 5.4 2.1 1.8 0.6 0.5 39 Pravara Sahakari Bank Limited 6.4 6.2 2.9 2.7 0.0 0.0 40 Punjab & Maharashtra Co-operative Bank Limited 6.8 6.4 2.3 2.5 0.7 1.0 41 Rajarambapu Sahakari Bank Limited - 6.3 - 1.3 - 1.0 42 Rajkot Nagrik Sahakari Bank Limited 4.6 4.4 1.0 1.0 0.6 0.5 43 Rupee Co-operative Bank Limited 2.2 1.7 1.6 2.0 -0.9 -0.7 44 Sangli Urban Co-operative Bank Ltd, Sangli 6.4 6.0 2.3 2.4 0.6 0.5 45 Saraswat Co-operative Bank Ltd, Bombay 5.7 5.3 1.7 1.5 0.4 0.8 46 Sardar Bhiladwala Pardi Peoples Co-operative Bank Limited 4.8 4.4 2.3 2.5 0.4 0.4 47 Shamrao Vithal Co-operative Bank Limited 6.6 6.0 2.1 2.2 0.3 0.5 48 Shikshak Sahakari Bank Limited, Nagpur 5.8 5.3 2.4 2.2 0.5 0.8 49 Solapur Janata Sahakari Bank Limited 6.5 6.3 2.4 2.2 1.0 0.5 50 Surat Peoples Co-operative Bank Limited 6.2 6.2 1.6 1.4 1.1 0.8 51 Thane Bharat Sahakari Bank Limited 6.3 5.8 3.0 3.0 0.6 0.2 52 TJSB Sahakari Bank 6.1 5.5 2.1 1.8 0.4 0.6 53 Vasai Vikas Sahakari Bank Limited 6.0 6.0 1.8 1.6 0.5 0.3 54 Zoroastrian Co-operative Bank Limited, Bombay 5.5 5.1 2.3 2.0 0.7 0.0 -: Nil / negligible. Notes: 1. Data for 2016-17 are provisional. 2. The “Jalgaon People’s Co-operative Bank Limited” and “Rajarambapu Sahakari Bank Limited” were included in the second schedule of RBI Act, 1934 during the financial year 2016-17. 117788Appendix Tables Appendix Table VI.3: Salient Indicators of Financial Health of State Co-operative Banks - Region and State-wise (As at end-March) (Amount in ` million) Sr. Region/State Amount of Profit/Loss NPAs as Percentage of Recovery to Demand No. Loans Outstanding (Per cent as at end-June) 2015 2016 2015 2016 2015 2016 1 2 3 4 5 6 7 8 Northern Region 1,390 1,065 1.8 1.7 98.1 98.8 1. Chandigarh 50 43 4.2 4.0 72.7 77.1 2. Delhi 78 -126 0.1 5.3 91.5 93.9 3. Haryana 162 238 8.6 0.0 99.9 99.5 4. Himachal Pradesh 599 539 19.6 6.6 78.7 80.9 5. Jammu & Kashmir 25 26 6.4 19.1 55.8 55.6 6. Punjab 213 125 0.8 0.9 97.4 99.6 7. Rajasthan 263 219 0.3 0.3 99.8 99.5 North-Eastern Region 465 -507 14.5 13.1 53.1 59.6 8. Arunachal Pradesh 5 2 70.8 67.2 10.3 0.0 9. Assam 77 27 11.2 11.1 22.9 37.4 10. Manipur -64 -736 95.8 90.5 13.1 11.5 11. Meghalaya 95 25 8.2 7.8 26.1 32.8 12. Mizoram 39 88 11.5 10.9 50.6 78.8 13. Nagaland 6 22 16.2 13.5 65.2 71.1 14. Sikkim 27 21 5.8 4.2 26.9 83.6 15. Tripura 280 44 3.5 3.5 84.6 80.2 Eastern Region 1,160 532 6.2 5.6 94.5 62.4 16. Andaman & Nicobar Islands 44 51 21.7 21.9 57.6 64.1 17. Bihar 394 360 12.2 10.3 64.7 37.0 18. Jharkhand -45 -51 35.3 28.2 6.3 16.2 19. Odisha 156 167 2.9 2.4 100.0 88.2 20. West Bengal 611 6 7.9 7.3 62.3 84.5 Central Region 1,436 1,047 3.0 4.0 95.2 95.5 21. Chhattisgarh 199 215 4.4 3.8 94.5 85.7 22. Madhya Pradesh 741 561 1.4 4.2 95.2 95.1 23. Uttar Pradesh 404 201 4.8 4.2 95.2 96.6 24. Uttarakhand 92 70 2.9 2.5 94.8 97.7 Western Region 4,471 2,534 8.8 7.5 91.0 87.6 25. Goa -81 -76 11.3 9.5 74.2 89.2 26. Gujarat 446 181 2.4 2.5 98.5 98.5 27. Maharashtra 4,106 2,429 11.7 9.3 92.0 82.8 Southern Region 1,898 1,334 5.2 3.6 94.2 94.3 28. Andhra Pradesh 775 331 2.7 0.4 95.6 91.1 29. Karnataka 303 315 3.8 3.3 97.9 96.5 30. Kerala 465 128 16.0 15.6 86.0 84.7 31. Puducherry -59 -151 9.8 5.9 51.1 85.4 32. Tamil Nadu 414 433 4.7 3.1 93.2 98.8 33. Telangana - 278 - 0.04 - 82.8 All India 10,820 6,005 5 4.5 94.9 91.7 -: Nil / negligible. Notes: 1. Components may not add up to total due to rounding off. 2. Recovery for the year 2015-16 is taken as on 30th June 2015. Source : NABARD. 117799Report on Trend and Progress of Banking in India 2016-17 Appendix Table VI.4: Salient Indicators of Financial Health of District Central Co-operative Banks - Region and State-wise (As at end-March) (Amount in ` million) Sr. Region/State 2014-2015 2015-2016 2015 2016 No. No. of Profit Loss No. of Profit Loss NPA Recov- NPA Recov- report- report- to ery to to ery to ing No. of Amt. No. of Amt. ing No. of Amt. No. of Amt. Loans Demand Loans Demand DCCBs DCCBs DCCBs DCCBs DCCBs DCCBs ratio (per ratio (per (per cent) (per cent) cent) (At end- cent) (At end- June) June) ** 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Northern Region 69 56 1,373 13 657 72 60 1,447 12 607 5.2 89.8 5.7 68.5 1 Haryana 17 11 119 6 296 19 14 265 5 158 6.0 67.5 5.8 67.8 2 Himachal Pradesh 2 2 497 0 0 2 2 535 0 0 10.8 75.7 11.8 49.5 3 Jammu & Kashmir 3 2 61 1 54 3 1 25 2 243 15.4 56.3 15.1 49.3 4 Punjab 20 18 295 2 102 20 18 222 2 73 4.1 91.5 4.8 87.6 5 Rajasthan 27 23 401 4 206 28 25 399 3 133 3.6 89.9 3.8 88.3 Eastern Region 61 53 943 8 1,019 64 55 1,722 9 531 11.4 71.2 10.7 49.5 6 Bihar 22 18 170 4 418 22 18 108 4 118 30.9 24.8 24.5 30.5 7 Jharkhand 6 2 32 4 601 8 7 417 1 11 43.1 18.8 47.6 25.2 8 Odisha 17 17 294 0 0 17 17 832 0 0 8.3 72.7 7.6 74.1 9 West Bengal 16 16 447 0 0 17 13 364 4 401 9.2 79.1 9.9 68.2 Central Region 103 77 3,327 26 3,196 104 85 3,395 19 1,950 14.3 74.3 13.0 60.9 10 Chhattisgarh 6 6 833 0 0 6 6 738 0 0 15.8 77.6 14.9 72.4 11 Madhya Pradesh 38 33 1,289 5 446 38 34 1,284 4 706 14.4 74.3 13.3 61.0 12 Uttar Pradesh 49 30 786 19 2,584 50 36 961 14 1,076 13.9 71.8 13.2 49.0 13 Uttaranchal 10 8 420 2 166 10 9 412 1 169 9.6 81.7 8.5 61.1 Western Region 46 40 6,885 6 3,259 49 41 4,591 8 1,218 11.9 72.5 12.8 75.7 14 Gujarat 18 16 1,288 2 475 18 17 1,309 1 6 5.7 89.9 5.8 86.0 15 Maharashtra 28 24 5,597 4 2,784 31 24 3,282 7 1,212 14.0 66.4 15.0 65.5 Southern Region 80 75 5,883 5 2,232 81 78 5,749 3 1,369 7.5 75.9 6.7 85.5 16 Andhra Pradesh 13 11 542 2 1,134 13 12 568 1 139 8.2 52.1 5.7 83.0 17 Telangana 9 9 278 0 0 21 21 1,134 0 0 6.8 51.1 4.5 92.7 18 Karnataka 21 19 1,171 2 466 14 14 1,301 0 0 4.0 93.5 7.7 85.1 19 Kerala 14 14 1,466 0 0 24 22 2,504 2 1,229 8.2 87.4 8.1 79.0 20 Tamil Nadu 23 22 2,426 1 631 9 9 241 0 0 9.2 90.1 5.4 87.7 All India 359 301 18,412 58 10,363 370 319 16,903 51 5,675 9.4 77.3 9.3 79.6 Notes: 1. Components may not add up to the exact total due to rounding off. 2. ** Recovery for the year 2015-16 is taken as on 30th June 2015. Source : NABARD. 118800Appendix Tables Appendix Table VI.5: Select Indicators of Primary Agricultural Credit Societies - State-wise (Continued) (As at end-March 2016) (Amount in ` million) Sr. State Number Deposits Working Loans and Advances Societies in Profit No. of PACS Capital Outstanding Agriculture Non- Number Amount Agriculture 1 2 3 4 5 6 7 8 9 Northern Region 11,480 57,488 303,637 126,161 4,152 8,122 13,058 1 Chandigarh 17 0.00 1 - 0.09 10 - 2 Haryana 711 5,048 121,404 108,087 3,675 99 123 3 Himachal Pradesh* 2,135 22,832 28,783 5,864 106 1,718 3 4 Jammu & Kashmir* 643 42 593 376 15 451 4 5 Punjab* 1,609 4,343 12,059 11,834 356 925 1,986 6 Rajasthan 6,365 25,223 140,798 N.A. N.A. 4,919 10,943 North-Eastern Region 3,499 981 6,908 512 61 653 896 7 Arunachal Pradesh* 34 - 194 - - 13 45 8 Assam* 766 - 1,112.3 57 2 309 764 9 Manipur* 223 - 62 - - 24 1 10 Meghalaya 179 74 363 187 17 54 5 11 Mizoram* 136 33 2,586 21 7 N.A. N.A. 12 Nagaland* 1,719 642 1,125 20 36 N.A. N.A. 13 Sikkim 174 N.A. 172 55 - 82 4 14 Tripura 268 232 1,295 173 - 171 76 Eastern Region 18,612 35,997 110,765 61,799 4,056 4,283 451 15 Andaman and Nicobar Islands 46 15 89 110 - 20 1 16 Bihar* 8,463 1,753 5,082 - - 1,180 60 17 Jharkhand n.a n.a n.a n.a n.a n.a n.a 18 Odisha 2,701 15,318 59,297 47,815 1,648 739 185 19 West Bengal* 7,402 18,910 46,297 13,875 2,408 2,344 204 Central Region 15,478 22,054 134,683 64,509 2,810 8,205 2,373 20 Chhattisgarh 1,333 4,705 38,656 16,400 388 912 758 21 Madhya Pradesh* 4,457 8,173 64,555 33,996 1,189 2,153 1,312 22 Uttarakhand* 759 8,495 18,880 6,110 1,234 604 125 23 Uttar Pradesh* 8,929 682 12,593 8,003 - 4,536 177 Western Region 29,977 9,892 293,525 193,832 10,072 14,998 572 24 Goa 79 320 707 140 106 61 12 25 Gujarat 8,804 7,826 117,284 85,331 2,224 6,013 519 26 Maharashtra 21,094 1,746 175,535 108,360 7,742 8,924 41 Southern Region 14,321 884,242 1,163,526 305,298 486,723 8,980 23,166 27 Andhra Pradesh 2,050 13,434 89,335 56,405 7,130 1,287 1,819 28 Telangana 798 3,745 N.A. 7,701 2,357 485 1,655 29 Karnataka 5,337 58,599 180,377 99,507 N.A. 3,867 320 30 Kerala 1,647 727,235 689,034 69,554 368,633 1,033 8,269 31 Puducherry 53 1,306 1,979 370 39 19 17 32 Tamil Nadu 4,436 79,923 202,800 71,761 108,565 2,289 11,086 All India 93,367 1,010,655 2,013,044 752,111 507,875 45,241 40,516 -: Nil / negligible. n.a. = not applicable, N.A. = Not Available Notes: 1.*: Data relate to previous year. 2. Data are provisional for 2015-16. Source: NAFSCOB. 118811Report on Trend and Progress of Banking in India 2016-17 Appendix Table VI.5: Select Indicators of Primary Agricultural Credit Societies - State-wise (Concluded) (As at end-March 2016) (Amount in ` million) Sr. State Societies in Loss Viable Potentially Dormant Defunct Others No. viable Number Amount 1 2 10 11 12 13 14 15 16 Northern Region 2,771 15,569 2,259 1,767 61 189 7,204 1 Chandigarh 2 - 12 - - 5 - 2 Haryana 612 3,558 N.A. N.A. N.A. N.A. 711 3 Himachal Pradesh* 343 - 476 1,582 51 6 20 4 Jammu & Kashmir* 86 1 463 66 10 96 8 5 Punjab* 472 8,289 1,308 119 - 82 100 6 Rajasthan 1,256 3,721 N.A. N.A. N.A. N.A. 6,365 North-Eastern Region 872 1,150 1,876 442 681 384 116 7 Arunachal Pradesh* 19 72 20 5 4 5 - 8 Assam* 419 991 709 57 - - - 9 Manipur* 194 - 223 - - - - 10 Meghalaya 125 68 34 123 22 - - 11 Mizoram* N.A. N.A. 15 5 - - 116 12 Nagaland* N.A. N.A. 457 228 655 379 - 13 Sikkim 18 - 158 16 - - - 14 Tripura 97 19 260 8 - - - Eastern Region 9,883 2,790 14,140 2,878 586 411 597 15 Andaman & Nicobar Island 24 6 39 5 - 2 - 16 Bihar* 3,962 9 8,463 - - - - 17 Jharkhand n.a n.a n.a n.a n.a n.a n.a 18 Odisha 1,861 2,630 1,709 616 10 1 365 19 West Bengal* 4,036 145 3,929 2,257 576 408 232 Central Region 4,664 3,221 12,413 2,430 393 172 70 20 Chhattisgarh 421 1,382 1,141 192 - - - 21 Madhya Pradesh* 2,129 1,782 3,663 720 4 - 70 22 Uttarakhand* 146 41 494 249 7 9 - 23 Uttar Pradesh* 1,968 15 7,115 1,269 382 163 - Western Region 13,576 548 20,979 8,129 642 153 74 24 Goa 17 13 60 9 9 1 - 25 Gujarat 1,820 456 4,862 3,157 579 132 74 26 Maharashtra 11,739 79 16,057 4,963 54 20 - Southern Region 4,929 41,244 10,383 2,969 275 169 525 27 Andhra Pradesh 679 2,584 1,538 436 6 - 70 28 Telangana 231 1,238 798 - - - - 29 Karnataka 1,470 460 3,657 1,143 132 80 325 30 Kerala 514 6,312 1,464 142 26 12 3 31 Puducherry 34 166 19 34 - - - 32 Tamil Nadu 2,001 30,484 2,907 1,214 111 77 127 All India 36,695 64,521 62,050 18,615 2,638 1,478 8,586 -: Nil / negligible. n.a. = not applicable, N.A. = Not Available. Notes: 1.*: Data relate to previous year. 2. Data are provisional for 2015-16. Source: NAFSCOB. 118822Appendix Tables Appendix Table VI.6: Major Financial Indicators of State Co-operative Agriculture and Rural Development Banks - State-wise (As at end-March) (Amount in ` million) Sr. Region/State Branches Profit/Loss NPA to Loans ratio Recovery Ratio@@ No. (per cent) (per cent) (at End-June) 2016 2015 2016** 2015 2016 2015 2016 1 2 3 4 5 6 7 8 9 Northern Region 84 -113 307 32.4 34.8 45.1 44.8 1 Haryana @ 0 -431 - 63.4 73.0 28.2 28.2 2 Himachal Pradesh # 33 96 - 37.2 26.4 53.4 54.7 3 Jammu & Kashmir* 51 -64 - 13.0 11.5 41.7 50.6 4 Punjab @ 0 249 254 1.4 3.6 84.2 86.2 5 Rajasthan @ 0 37 52 39.7 38.5 39.1 35.8 North-Eastern Region 5 -3 7 60.7 41.4 50.7 44.0 6 Assam* - -2 - 91.4 - 13.5 - 7 Tripura* 5 -2 7 50.7 41.4 62.3 44.0 Eastern Region 2 -451 6 36.8 25.0 28.2 38.1 8 Bihar* - -205 - 100.0 - 7.8 - 9 Odisha@ - -3 - 100.0 - 0.0 - 10 West Bengal # 2 -242 6 26.9 25.0 57.2 38.1 Central Region 323 -1,776 152 50.3 42.5 41.8 44.4 11 Chhattisgarh @ - - - - - - - 12 Madhya Pradesh @ - -1,976 - 86.3 - 3.7 - 13 Uttar Pradesh * 323 200 152 38.1 42.5^ 60.1 44.4 Western Region 181 -1,807 241 80.9 48.9 15.3 42.5 14 Gujarat* 181 241 241 46.5 48.9 43.2 42.5 15 Maharashtra @ - -2,048 - 99.9 - 0.0 - Southern Region 40 256 271 6.9 6.4 75.8 83.0 16 Karnataka @ 25 1 1 23.3 23.5 42.1 35.0 17 Kerala @ 14 234 243 1.1 0.5 98.7 98.8 18 Puducherry* 1 -6 - 9.1 5.5 74.9 94.9 19 Tamil Nadu @ 0 27 27 5.5 9.1 94.9 74.9 All India 635 -3,894 982 30.3 16.6 46.7 63.6 - : Nil / negligible @ Federal structure. # Mixed structure. * Unitary structure ^ Data taken from NAFCARD. Notes: 1. Components may not add up to the exact total/s due to rounding off. 2. In Chhattisgarh the Short-term co-operative credit structure merged with Long-term during 2014-15. Also Assam, Bihar, Odisha, Madhya Pradesh and Maharashtra are no longer functional SCARDBs. 3. @@: Recovery for the year 2015-16 is taken as on 30th June 2015. 4. In Tamil Nadu, branches were closed in 2014-15. 5. **: In 2016, figures were reported only for the profit-making institutions. Source: NABARD. 118833Report on Trend and Progress of Banking in India 2016-17 Appendix Table VI.7: Major Financial Indicators of Primary Co-operative Agriculture and Rural Development Banks – State-wise (As at end-March) (Amount in ` million) State 2014-15 2015-16 NPAs to Recovery ratio Loans ratio (per cent) Profit Loss Profit Loss (per cent) (At end-June) Number Amount Number Amount Number Amount Number Amount 2015 2016 2015 2016 1 2 3 4 5 6 7 8 9 10 11 12 13 Northern Region 86 360 59 2,593 58 467 106 2,769 43.2 46.8 40.1 41.4 Haryana 1 32 18 1,465 1 10 18 1,007 67.1 62.3 59.2 29.3 Himachal Pradesh 1 2 0 0 9 139 11 - 5.5 58.3 60.7 60.0 Punjab 65 249 24 717 31 254 58 1,280 28.8 38.7 32.6 61.7 Rajasthan 19 77 17 411 17 64 19 482 43.0 43.0 40.1 35.3 Central Region 7 11 31 503 - - - - 68.4 - 8.4 - Chhattisgarh - - - - - - - - - - - - Madhya Pradesh 7 11 31 503 - - - - 68.4 - 8.4 - Eastern Region 6 48 64 401 9 54 15 218 43.2 43.4 57.6 38.5 Odisha 0 0 46 91 - - - - 100.0 0.0 6.1 - West Bengal 6 48 18 310 9 54 15 218 42.0 43.4 60.0 38.5 Western Region 11 675 18 433 - - - - 100.0 0.0 15.4 - Maharashtra 11 675 18 433 - - - - 100.0 0.0 15.4 - Southern Region 209 664 209 1,649 239 657 174 1,649 23.2 22.0 72.0 69.0 Karnataka 50 117 127 514 80 110 92 514 17.9 16.6 80.8 67.5 Kerala 40 236 21 919 40 236 21 919 26.5 26.5 76.3 76.3 Tamil Nadu 119 311 61 216 119 311 61 216 14.3 14.3 32.1 32.1 All India 319 1,758 381 5,579 306 1,178 295 4,636 36.2 37.0 44.6 43.6 -: Not applicable. Notes: 1. Components may not add up to the exact total due to rounding off. 2. In Chhattisgarh the Short-term co-operative credit structure merged with Long-term during 2014-15. Also Maharashtra, Madhya Pradesh and Odisha structures are no longer functional. 3. Recovery for the year 2015-16 is taken as on 30th June, 2016. Source: NABARD. 118844Appendix Tables Appendix Table VII.1: Credit to Various Sectors by NBFCs (End-March) (Amount in ` billion) Items 2016 2017 Share in 2017 Percentage (Per cent) variation 1 2 3 4 5 I. Gross advances 13,169 14,846 100 12.7 II. Non-food credit (1 to 5) 13,167 14,846 100 12.8 1. Agriculture and allied activities 392 346 2.3 -11.7 2. Industry 8,063 8,940 60.2 10.9 2.1 Micro and small 326 508 3.4 55.8 2.2 Medium 154 172 1.2 11.7 2.3 Large 3,726 4,375 29.5 17.4 2.4 Others 3,857 3,885 26.2 0.7 3. Services 1,865 2,224 15.0 19.2 3.1 Transport operators 162 173 1.2 6.8 3.2 Computer software 11 6 0 -45.5 3.3 Tourism, hotel and restaurants 49 60 0.4 22.4 3.4 Shipping 11 7 0.1 -36.4 3.5 Professional services 47 71 0.5 51.1 3.6 Trade 279 230 1.6 -17.6 3.6.1 Wholesale trade (other than food procurement) 99 60 0.4 -39.4 3.6.2 Retail trade 180 170 1.1 -5.6 3.7 Commercial real estate 566 958 6.5 69.3 3.8 NBFCs 208 198 1.3 -4.8 3.9 Aviation 5 6 0 20.0 3.10 Other services 526 514 3.5 -2.3 4. Retail loans 2,047 2,490 16.8 21.6 4.1 Housing loans (incl. priority sector housing) 147 106 0.7 -27.9 4.2 Consumer durables 31 57 0.4 83.9 4.3 Credit card receivables 92 138 0.9 50.0 4.4 Vehicle / auto loans 1,150 1,035 7.0 -10.0 4.5 Education loans 32 44 0.3 37.5 4.6 Advances against fixed deposits (incl. FCNR (B), etc.) 1 2 0 100.0 4.7 Advances to individuals against shares, bonds, etc. 78 124 0.8 59.0 4.8 Other retail loans 516 984 6.6 90.7 5. Other non-food credit 801 847 5.7 5.7 Notes: 1) This format of reporting of credit to various sectors was introduced from March 31, 2016. Hence, the comparable data for previous years are not available. 2) Food credit in 2015-16 was approximately ` 1 billion and nil in 2016-17. Source: RBI Supervisory Returns. 118855Report on Trend and Progress of Banking in India 2016-17 Appendix Table VII.2: Financial Assistance Sanctioned and Disbursed by Financial Institutions (Continued) (Amount in ` billion) Institutions Loans* Underwriting and direct subscription 2015-16 2016-17 2015-16 2016-17 S D S D S D S D 1 2 3 4 5 6 7 8 9 A. All India Financial Institutions (1 to 4) 3,332 2,874 3,822 3,043 6 1 12 3 1. NABARD 1,695 1,582 2,401 1,977 0 0 0 0 2. SIDBI 555 558 394 392 6 1 12 3 3. EXIM Bank 726 518 648 447 0 0 0 0 4. NHB** 357 217 379 228 0 0 0 0 B. Specialised Financial Institutions (5, 6 and 7) 11 7 13 7 1 1 2 2 5. IVCF 4 3 3 2 0 0 0 0 6. ICICI venture _ _ _ _ _ _ _ _ 7. TFCI 6 4 10 5 1 1 2 2 C. Investment Institutions (8 and 9) 21 12 3 8 392 381 684 329 8. LIC 21 12 3 8 391 381 683 328 9. GIC 0 0 0 0 0 0 0 0 D. Financial Institutions (A+B+C) 3,363 2,893 3,837 3,058 398 383 698 333 E. State Level Institutions (10 and 11) 10. SFCs .. .. .. .. .. .. .. .. 11. SIDCs .. .. .. .. .. .. .. .. F. Total Assistance by All Financial Institutions (D+E) 3,363 2,893 3,837 3,058 398 383 698 333 118866Appendix Tables Appendix Table VII.2: Financial Assistance Sanctioned and Disbursed by Financial Institutions (Concluded) (Amount in ` billion) Institutions Others# Total Percentage Variation 2015-16 2016-17 2015-16 2016-17 2016-17 S D S D S D S D S D 1 10 11 12 13 14 15 16 17 18 19 A. All India Financial Institutions (1 to 4) 27 35 61 91 3,366 2,912 3,895 3,137 15.7 7.7 1. NABARD 0 0 0 0 1,695 1,582 2,401 1,977 41.7 25.0 2. SIDBI 1 1 0 0 561 559 406 395 -27.7 -29.4 3. EXIM Bank 27 33 61 85 753 552 709 531 -5.8 -3.6 4. NHB** 0 2 0 6 357 219 379 234 6.2 6.8 B. Specialised Financial Institutions (5, 6 and 7) 0 0 0 0 11 8 14 9 28.5 17.2 5. IVCF 0 0 0 0 4 3 3 2 -31.0 -32.1 6. ICICI venture _ _ _ _ _ _ _ _ _ _ 7. TFCI 0 0 0 0 7 4 12 7 63.3 49.3 C. Investment Institutions (8 and 9) 1 1 1 1 413 394 687 337 66.3 -14.4 8. LIC 1 1 1 1 413 394 687 337 66.3 -14.5 9. GIC 0 0 0 0 0 0 0 0 16.1 16.1 D. Financial Institutions (A+B+C) 29 37 62 92 3,790 3,313 4,597 3,483 21.3 5.1 E. State Level Institutions (10 and 11) 10. SFCs .. .. .. .. .. .. .. .. .. .. 11. SIDCs .. .. .. .. .. .. .. .. .. .. F. Total Assistance by All Financial Institutions (D+E) 29 37 62 92 3,790 3,313 4,597 3,483 21.3 5.1 S: Sanctions. D: Disbursements. _: Nil .. : Not Available. *: Loans include rupee loans and foreign currency loans. **: End-June for NHB. #: Others include guarantees. Notes: 1. Data for 2016-17 are provisional. 2. Components may not add up to the whole due to rounding off. Source: Respective financial institutions. 118877Report on Trend and Progress of Banking in India 2016-17 Appendix Table VII.3: Financial Performance of Primary Dealers (Continued) (Amount in ` million) Sl. Name of the Primary Dealers Year Income No. Interest income Trading Other Total (including discount profit income income income) 1 2 3 4 5 6 7 1 STCI Primary Dealer Ltd. 2014-15 2,902 1,182 50 4,133 2015-16 3,591 -174 25 3,441 2016-17 3,595 2,413 18 6,027 2 SBI DFHI Ltd. 2014-15 3,545 780 44 4,369 2015-16 3,608 648 43 4,300 2016-17 3,753 2,223 33 6,009 3 ICICI Securities Primary Dealership Ltd. 2014-15 9,103 3,528 458 13,088 2015-16 10,305 2,890 425 13,619 2016-17 10,479 5,192 599 16,270 4 PNB Gilts Ltd. 2014-15 3,329 755 22 4,107 2015-16 3,596 -184 31 3,443 2016-17 3,132 1,858 17 5,007 5 Morgan Stanley India Primary Dealer Pvt. Ltd. 2014-15 2,489 252 31 2,773 2015-16 2,433 338 43 2,814 2016-17 1,914 500 25 2,439 6 Nomura Fixed Income Securities Pvt. Ltd. 2014-15 1,733 812 9 2,554 2015-16 1,894 -110 9 1,794 2016-17 3,084 1,260 7 4,351 7 Goldman Sachs (India) Capital Markets Pvt. Ltd. 2014-15 1,022 406 10 1,437 2015-16 1,117 -324 12 805 2016-17 1,369 824 7 2,200 Total 2014-15 24,122 7,716 624 32,461 2015-16 26,545 3,083 588 30,216 2016-17 27,325 14,271 705 42,302 118888Appendix Tables Appendix Table VII.3: Financial Performance of Primary Dealers (Concluded) (Amount in ` million) Sl. Name of the Primary Dealers Year Expenditure Profit Profit Return No. before after on net Interest Other Total tax tax worth expenses expenses expenditure (per cent) 1 2 3 8 9 10 11 12 13 1 STCI Primary Dealer Ltd. 2014-15 2,502 319 2,822 1,311 801 21.5 2015-16 3,057 249 3,306 136 92 2.4 2016-17 2,920 349 3,269 2,757 1,784 36.4 2 SBI DFHI Ltd. 2014-15 2,681 284 2,965 1,404 935 9.4 2015-16 2,918 291 3,209 1,090 723 7.1 2016-17 2,973 350 3,322 2,687 1,757 16.0 3 ICICI Securities Primary Dealership Ltd. 2014-15 8,643 1,090 9,733 3,355 2,180 26.3 2015-16 9,451 1,148 10,598 3,021 1,955 21.9 2016-17 8,659 1,279 9,938 6,332 4,114 40.3 4 PNB Gilts Ltd. 2014-15 2,605 176 2,781 1,326 888 11.9 2015-16 2,756 172 2,929 515 345 4.6 2016-17 2,257 214 2,471 2,535 1,653 19.1 5 Morgan Stanley India Primary Dealer Pvt. Ltd. 2014-15 2,075 210 2,285 488 321 6.7 2015-16 1,971 194 2,165 649 422 8.0 2016-17 1,327 166 1,492 946 618 10.6 6 Nomura Fixed Income Securities Pvt. Ltd. 2014-15 1,231 321 1,553 1,002 663 11.6 2015-16 1,381 341 1,722 72 46 0.8 2016-17 2,249 454 2,704 1,647 1,056 16.3 7 Goldman Sachs (India) Capital Markets Pvt. Ltd. 2014-15 649 308 956 481 313 6.5 2015-16 741 252 993 -188 -128 -2.7 2016-17 981 310 1,291 909 654 12.4 Total 2014-15 20,387 2,707 23,094 9,367 6,099 13.6 2015-16 22,275 2,647 24,922 5,294 3,455 7.5 2016-17 21,367 3,122 24,489 17,813 11,634 22.2 Notes: 1. Deutsche securities had surrendered its PD license w.e.f. March 28, 2014. 2. All amounts are rounded off to the nearest million. Source: Returns submitted by the Primary Dealers. 118899Report on Trend and Progress of Banking in India 2016-17 Appendix Table VII.4: Select Financial Indicators of Primary Dealers (Continued) (Amount in ` billion) Sr. Name of the Primary Dealers Capital funds CRAR (Per cent) No. (Tier I + Tier II + Eligible Tier III) 2013-14 2014-15 2015-16 2016-17 2013-14 2014-15 2015-16 2016-17 1 2 3 4 5 6 7 8 9 10 1 SBI DFHI Ltd. 9 10 10 10 95 75 38 91 2 ICICI Securities Primary Dealership Ltd. 12 12 12 13 42 27 25 26 3 Nomura Fixed Income Securities Pvt. Ltd. 5 6 6 7 34 26 53 52 4 STCI Primary Dealer Ltd. 3 4 4 5 21 24 24 39 5 Morgan Stanley India Primary Dealer Pvt. Ltd. 5 5 5 6 69 97 143 82 6 PNB Gilts Ltd. 7 7 7 8 49 65 70 51 7 Goldman Sachs (India) Capital Markets Pvt. Ltd. 5 5 5 5 52 39 164 155 Total 45 48 49 55 46 40 42 47 119900Appendix Tables Appendix Table VII.4: Select Financial Indicators of Primary Dealers (Concluded) (Amount in ` billion Sr. Name of the Primary Dealers Stock of government securities and Total assets (Net of current No. treasury bills (Market value) liabilities and provisions) 2013-14 2014-15 2015-16 2016-17 2013-14 2014-15 2015-16 2016-17 1 2 11 12 13 14 15 16 17 18 1 SBI DFHI Ltd. 25 29 42 20 9 10 10 30 2 ICICI securities Primary Dealership Ltd. 60 99 123 66 94 139 145 108 3 Nomura Fixed Income Securities Pvt. Ltd. 11 9 19 12 5 6 6 27 4 STCI Primary Dealer Ltd. 14 31 42 36 3 4 4 53 5 Morgan Stanley India Primary Dealer Pvt. Ltd. 19 32 19 20 11 31 20 34 6 PNB Gilts Ltd. 24 31 34 32 7 7 7 44 7 Goldman Sachs (India) Capital Markets Pvt. Ltd. 13 18 23 11 13 18 24 15 Total 165 249 301 196 142 214 216 312 Note: Amount rounded off to the nearest billion. Source: Returns submitted by the Primary Dealers. 119911

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