a) Other usual and necessary provisions.
 
 b) Government of India subscribed to 1,37,08,019 Equity Shares of Rs.
 10/- each of the Bank at a price of Rs. 72.95 (including a premium of
 Rs. 62.95) per share aggregating to Rs. 99.99 crore through
 preferential allotment in accordance with regulation 76(1) of SEBI
 (ICDR) Regulations, 2009.  The shareholders approved the issue by a
 special resolution at the Extraordinary General Meeting of the Bank
 convened for the purpose on 12th March, 2013. The Bank completed the
 allotment on 13th March 2013.
 
 c) During the year ended 31st March, 2013 the Bank has raised Rs.  300
 Crores through Perpetual Tier-I Bonds on private placement basis
 through issuance of unsecured subordinated non-convertible listed
 Bonds.
 
 1.1.1 Sale and Transfers to/from Held to Maturity (HTM) Category
 
 (a) Securities having book value of Rs. 568.00 Crores (Previous year:
 541.74 Crores) was sold during the year from HTM Category.
 
 (b) The bank shifted at the beginning of the year, with the approval of
 the board of directors, securities having face value of Rs. 1476.00
 Crores (Previous year: Rs. 1745.88 Crores) at lower of book value or
 market value, scrip wise, from Available For Sale (AFS) to HTM Category
 which is in accordance with RBI Guidelines in this regard.
 
 (c) There was no other transfer to / from HTM Category during the year.
 
 (d) The value of sales and transfer of securities to/ from HTM Category
 did not exceed 5 % of book of Investment in HTM Category at the
 beginning of the year.
 
 1.1.2 Disclosures on risk exposure in derivatives: -
 
 A) Qualitative Disclosures
 
 a.  The Bank has undertaken derivative transactions in currency futures
 for tradingiarbitrage) & hedging purposes.
 
 b.  Risk management organization of derivative transactions has been
 segregated into three functional areas namely, i) Front- Office for
 undertaking transaction; ii) Mid-Office for risk management and
 reporting; and iii) Back-Office for settlement, reconciliation and
 accounting.
 
 c.  The risk measurement, reporting and monitoring function is
 undertaken by the mid-office. The Board of Directors is the apex body
 to oversee the overall risk measurement, monitoring and reporting
 functions of the Bank including derivative transactions through Risk
 Management Committee of the Board (RMCBOD). The bank also internally
 monitors risk management through in-house Risk management Committee,
 Asset Liability Committee (ALCO), Operational Risk Management Committee
 (ORMC) and Internal Committee on Investment (ICI).
 
 d.  Identification of underlying hedge items for hedging / mitigating
 credit risk, operational risk and market risk arising out of derivative
 transactions is done in accordance with the Board approved Integrated
 Treasury Policy . The customer related derivative transactions are
 covered with counter party banks, on back to back basis for identical
 amounts and tenure and the bank does not carry market risk for such
 transactions.  However, during the year under review, bank has not used
 any derivative product to hedge its own portfolio.
 
 e) The Integrated Treasury Policy prescribes accounting for hedge and
 non-hedge transactions, income recognition and valuation procedure for
 outstanding contracts. The income recognition is done as per AS-11 on
 The Effects of changes in Foreign exchange Rates  and the
 guidelines issued by RBI/FEDAI from time to time. The integrated
 Treasury Policy also prescribes various limits such as Client Level
 Limits, Trading Member Level Limits, Net Open Position Limits for
 credit risk mitigation.
 
 1.  The above disclosures, including sacrifice, are as compiled and
 certified by the Bank''s Management.
 
 2.  The quantum of economic sacrifice during the year on the
 restructured assets has been calculated by the NPV Method as on
 31.03.2012 for Standard Assets of 10 lacs and above and for NPA of Rs.
 1 crore and above. For the remaining assets, economic sacrifice has
 been provided @ 5% of outstanding balance.
 
 3.  Figures in brackets represent Previous Year''s figures.
 
 1.2.1 Risk Category-wise Country Exposure
 
 The Bank has analyzed its risk exposure to various countries as on 31st
 March, 2013 and such exposure is less than the threshold limit of 1% of
 the total assets of the Bank. In terms of RBI guidelines, no provision
 is required for this exposure.
 
 1.2.2 Details of Single Borrower Limit (SBL)/ Group Borrower Limits
 (GBL) exceeded by the Bank
 
 During the Financial Year 2012-13, the Bank has not exceeded the
 prudential exposure limit in respect of lending to Group Borrower Limit
 and Single Borrower limit.
 
 1.2.3 Unsecured Advances :
 
 Total Advances against intangible securities such as charge over the
 rights, licenses, authority, etc. amounted to Rs. 1369.78 Crores
 (Previous year Rs. 1292.09 crores). The Estimated Value of such
 intangible collaterals amounted to Rs. 1684.83 Crores (Previous year
 Rs. 1563.43 Crores)
 
 1.3 Penalty imposed by RBI
 
 During the year no penalty was imposed by RBI
 
 2.  Disclosures as per Accounting Standards (AS) in terms of RBI
 guidelines:
 
 2.1 AS 5 - Net Profit or Loss for the period, prior period items and
 changes in the Accounting Policies
 
 There were no material prior period income/expenditure items requiring
 disclosure under AS-5.
 
 2.2 AS 9 - Revenue Recognition
 
 Revenue is recognized as per the Accounting Policies disclosed in
 Schedule 17.
 
 2.3 AS 15 - EmployeesBenefits
 
 In terms of the provisions of RBI Circular
 no.DBOD.BP.BC.80/21.04.018/2010-11dated 9th February, 2011 on
 Re-opening of Pension Option to Employees of Public Sector Banks and
 Enhancement in Gratuity Limits, Rs. 447.31crore is being amortized over
 a period of five years with effect from Financial Year 2010-11.
 Accordingly Rs.89.46 crore has been charged to the Profit and Loss
 account being the proportionate amount for the year ended 31st March,
 2013 (Rs. 89.46 crore for the previous year). The unamortized liability
 as at 31st March,2013 stands at Rs. 178.93 crore (Previous Year
 Rs.268.39 crore).
 
 2.4 AS 17 - Segment Reporting
 
 The Banks operations are classified into two primary business segments
 viz. Treasury Operations and Banking Operations.  The
 relevant information is given hereunder in the prescribed format:
 
 2.5 Related Party Disclosures (AS-18)
 
 2.5.1 Names of the related parties and their relationship with the
 Bank:
 
 Associates (Regional Rural Bank)
 
 i.  Assam Gramin Vikash Bank
 
 ii.  Bangiya Gramin Vikash Bank
 
 iii. Manipur Rural Bank
 
 iv.  Tripura Gramin Bank
 
 2.5.2 Key Management Personnel
 
 (i) Mr. Bhaskar Sen. - Chairman and Managing Director
 
 (ii) Mr.S.L.Bansal - Executive Director
 
 (iii) Mr. Deepak Narang - Executive Director
 
 (iv) Mr. Sanjay Arya - Executive Director
 
 3.1 Disclosure of Letter of Comforts (LoCs) issued by the Bank
 
 a) During the current financial year the Bank has issued 368 nos LoCs
 Previous Year 118 amounting to Rs.3168.00 crore (Previous Year Rs.
 806.00 crore) for providing Buyers Credit facility.
 
 b) There are 231 nos (Previous Year 112) of outstanding LoCs as on
 31.03.2013 amounting to Rs. 2299.91 crore (Previous year Rs. 493.17
 crore).
 
 3.2 Provision Coverage Ratio (PCR)
 
 The provision coverage ratio (PCR) for the Bank as on 31st March 2013
 is 62.50 %, which is calculated taking into account the total technical
 write offs made by the Bank.
 
 3.3 a) Registration formalities are pending in case of one property
 costing Rs. 1.88 crore, WDV as on 31.03.2013 Rs. 1.28 crores (Previous
 Year Rs. 1.24 crore).
 
 b) Premises include leased properties amounting to Rs. 29.49 crore (net
 of amortization) (Previous Year: Rs. 15.53 crore).
 
 3.4 Disclosure under Accounting Standard 12 (AS 12)
 
 During the year 39,63,484.75 has been received in the form of
 subsidies/grants/incentives from RBI and State Government as below:
 
 3.5 The Board of Directors has recommended dividend of 2.10 (21%) per
 equity share for the year ended 31st March 2013 subject to approval of
 the shareholders.
 
 4.  Previous Year''s figures have been regrouped / rearranged wherever
 considered necessary to make them comparable with those of the current
 year.