‘Suryoday Small Finance Bank Limited
Annexure 22 - Notes forming part of the Restated Summary Statements
(All amounts are in Indian Rupees in million unless otherwise stated)

3. Drawdown of Reserves

3.1 Statutory Reserve

‘The Bank has made an appropriation out of profits for each financial year at the end of the year to Statutory Reserve pursuant to the requirements of Section 17 of the Banking Regulation Act,
1949 and RBI circular DBOD.No.BP.BC.24/21,04.018/ 2000-2001 dated September 23, 2000.

 

 

 

 

 

 

 

 

[Particulars December 31, 2020] December 31,2019] _ March 31,2020] _ March 31, 2019] _ March 31, 2018
Transfer to Statutory Reserves NA NA 277.34] 216.49) 25.32|
3.2 Investment Reserve

The Bank has appropriated Profit and Loss Account (net of tax and statutory reserve) at the end of the year to Investment Reserve as per RBI guidelines.

[Particulars December 31, 2020] December 31,2019] _ March 31,2020] _ March 31, 2019| _ March 31, 2018
Transfer to Investment Reserves NA NA Nil Nil 0.55]
3.3 Investment Fluctuation Reserve

‘The Bank has appropriated from Profit and Loss Account (net of taxes) at the end of the year to Investment Fluctuation Reserve as per RBI

Particulars December 31, 2020] December 31,2019] March 31,2020] March 31, 2019| _ March 31, 2018
[Transfer to Investment Fluctuation Reserves NA NAl 71.04] 19.41 Nil

 

3.4 Capital Reserve

‘The Bank has appropriated from profit and loss account (net of taxes and statutory reserves) and transferred to capital reserves

as per RBI guidelines

being the profit from sale of investments under HTM category

 

[Particulars

December 31, 2020)

December 31, 2019|

March 31, 2020|

March 31, 2019]

March 31, 2018|

 

Transfer to Capital Reserves

NA

NA

153

0.40)

Nill

 

3.5 Share Premium

Share issue expenses are adjusted from Share Premium Account are in accor

Companies Act, 2013

‘dance with RBI circular RBI/2006-07/132 DBOD.BP.BC No. 31

21.04.018/ 2006-07 and Section 52 of the

 

Particulars

December 31, 2020)

December 31, 2019|

March 31, 2020|

March 31, 2019]

March 31, 2018|

 

 

[Expenses related to issue of equity shares

4.38

 

Nill

 

Nill

 

27.87

 

0.35

 

 

268

 
