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[See paragraph 44(1) of the Housing Finance
Companies (NHB) Directions, 2010]
Half-Yearly Return as on March 31/September
30, ____
(To be submitted within 6 weeks from close of
the half year)
|
Name of the HFC:
|
|
|
Company code number
|
|
|
Registration number
|
|
PART-A Capital Funds-Tier-I
[ Amount in Rs lakhs]
|
Item No.
|
PARTICULARS
|
Item Code
|
Amount
|
|
1.
|
Paid-up Equity Capital
|
111
|
|
|
2.
|
Preference shares which are compulsorily convertible
into equity
|
112
|
|
|
3.
|
Free reserves
|
|
|
|
|
(a) General Reserves
|
113
|
|
|
(b) Share premium
|
114
|
|
|
|
I Capital Reserves (representing surplus on
sale of assets held in separate account) |
115
|
|
|
|
(d) Debenture redemption reserve
|
116
|
|
|
|
(e) Capital redemption reserve
|
117
|
|
|
|
(f) Credit balance in P & L account
|
118
|
|
|
|
(g) Other free reserves (to be specified)
|
119
|
|
|
|
4.
|
Total (111 to 119)
|
110
|
|
|
5.
|
Accumulated balance of loss
|
121
|
|
|
6.
|
Deferred revenue expenditure
|
122
|
|
|
7.
|
Other intangible assets
|
123
|
|
|
8.
|
Total (121 to 123)
|
120
|
|
|
9.
|
Owned Funds (110-120)
|
130
|
|
|
10.
|
Book value of investment in shares of :
(a) Subsidiaries (b) Companies in the same group (c) Other housing finance institutions which are companies |
141
142 143 |
|
|
11.
|
Book value of investments in debentures and bond of
(a) Subsidiaries (b) Companies in the same group |
144
145 |
|
|
12.
|
Outstanding loans and advances to and deposits with
(a) Subsidiaries (b) Companies in the same group |
146
147
|
|
|
13.
|
Total (141 to 147)
|
140
|
|
|
14.
|
Amount of item 140 in excess of 10% of item 130 above
|
150
|
|
|
15.
|
Tier I Capital – Net owned funds (130 – 150)
|
151
|
|
PART-B-Capital Funds-Tier- II
[Amount Rs in lakhs]
|
Item Name
|
Item Code
|
Amount
|
|
(1)
|
(2)
|
(3)
|
|
(i) Preference shares (other than those compulsorily
convertible into equity)
|
161
|
|
|
(ii) Revaluation Reserves
|
162
|
|
|
(iii) General provisions and loss reserves
|
163
|
|
|
(iv) Hybrid capital instruments
|
164
|
|
|
(v) Subordinated debt
|
165
|
|
|
(vi) Aggregate Tier-II Capital
|
160
|
|
|
Total Capital Funds (151+160)
|
170
|
|
PART C – Risk Assets & Off-Balance Sheet
Items
[Amount Rs in lakhs]
|
Items
|
Item code
|
Amount
|
|
(i)Adjusted value of funded risk assets, ie, on-balance
sheet items (To tally with Part D)
|
181
|
|
|
(ii)Adjusted value of non-funded and off-balance sheet
items (To tally with Part E)
|
182
|
|
|
(iii)Total risk weighted assets/exposures[total (i) +
(ii)]
|
180
|
|
|
(iv)Percentage of capital funds to risk weighted assets/exposures:
(a) Tier-I capital |
191
|
|
|
(b)
Tier-II capital
|
192
|
|
|
I Total
capital
|
193
|
|
PART D – Weighted assets, i.e., on-balance sheet items
[Amount Rs in lakhs]
|
Item
description
|
Item code
|
Book Value
|
Risk
weight
|
Adjusted
Value
|
|
I.Cash and bank balances including fixed deposits &
certificate of deposits
|
210
|
|
0
|
|
|
II. Investments
|
|
|
||
|
(a) Approved securities as defined in the National
Housing Bank Act, 1987
|
221
|
|
0
|
|
|
(b) Bonds of public sector banks and FDs/CDs/ bonds of
public financial institutions
|
|
|
||
|
(i) Amount
deducted in item 14 in Part A
|
222
|
|
0
|
|
|
(ii)
Amount not deducted in item 14 in Part A
|
223
|
|
20
|
|
|
I Unit Trust of India
|
224
|
|
20
|
|
|
(d)Shares of all companies and debentures/bonds/
commercial papers of companies other than (b) above/units of mutual fund
other than (c) above
|
|
|
||
|
(i) Amount
deducted in item 14 in Part A
|
225
|
|
0
|
|
|
(ii)
Amount not deducted in item 14 in Part A
|
226
|
|
100
|
|
|
III.
Current assets
(a) Stock
on hire (see Note 2 below)
|
|
|
||
|
(i) Amount
deducted in item 14 in Part A
|
231
|
|
0
|
|
|
(ii)
Amount not deducted in item 14 in Part A
|
232
|
|
100
|
|
|
(b) inter corporate loans /deposits
|
|
|
||
|
(i) Amount deducted in item 14 in Part A
|
233
|
|
0
|
|
|
(ii) Amount not deducted in item 14 in Part A
|
234
|
|
100
|
|
|
I Loans and advances fully secured by company’s own
deposits
|
235 (i)
|
|
0
|
|
|
(d)Mortgage
backed security, receipt or other security evidencing the purchase or
acquisition by a housing finance company of an undivided right, title or
interest in any debt or receivable originated by a housing finance company ecognized
and supervised by National Housing Bank or a scheduled commercial bank and
secured by mortgage of residential immovable property, provided the
conditions specified below in Note (4) are fulfilled
|
235(ii)
|
|
50
|
|
|
(e) Loans to staff
|
236
|
|
0
|
|
|
(f) (i) Housing/ Project Loans guaranteed by Central
/State Government (Refer note 4 below)
|
237(i)
|
|
0
|
|
|
237(ii)
|
|
50
|
|
|
|
237(iii)
|
|
75
|
|
|
|
237(iv)
|
|
100
|
|
|
|
237(v)
|
125
|
|||
|
(f)(vi) Loans given for the purpose of insurance of the
property / borrower in case of individual housing loans][1]
|
237(vi)
|
Same as
applicable to the respective housing loan
|
||
|
(g) Other housing loans (including those to individuals
but not qualifying under (f)
|
238
|
|
100
|
|
|
[(ga) Any portion of housing loans referred to in item
III (f)(ii) to (f)(iv) and (g) guaranteed by mortgage guarantee company
registered with the Reserve Bank of India, the risk weighted assets for such
guaranteed portion shall be calculated as % weight mentioned against the
rating of the mortgage guarantee company as below:
Long term ratings of the mortgage guarantee company by
the approved credit rating agencies referred to in paragraph 3 of the
principal Directions
|
||||
|
AAA
|
239(i)
|
20
|
||
|
AA
|
239(ii)
|
30
|
||
|
Below AA
or unrated] 2
|
239(iii)
|
As applicable to unguaranteed portion
|
||
|
(h) Other loans & advances
|
|
|
|
|
|
(i) Amount deducted in item 14 in Part A
|
241
|
|
0
|
|
|
(ii) Amount not deducted in item 14 in Part A
|
242
|
|
100
|
|
|
(i) Bills purchased/discounted
|
|
|
|
|
|
(i) Amount deducted in item 14 in Part A
|
243
|
|
0
|
|
|
(ii) Amount not deducted in item 14 in Part A
|
244
|
|
100
|
|
|
(j) Others (to be specified)
|
245
|
|
100
|
|
|
(k) Fund based and non-fund based exposures to
commercial real estates (office buildings, retail space, multi-purpose
commercial premises, multi-family residential buildings, multi-tenanted
commercial premises, industrial or warehouse space, hotels, land acquisition,
development and construction, etc
|
246
|
|
100
|
|
|
(l)Investments in Mortgage Backed Securities (MBS) and
other securitised exposures backed by exposures as at (k) above.
|
247
|
|
125
|
|
|
IV. Fixed assets [net of depreciation]
|
|
|
|
|
|
(a) Assets leased out
|
|
|
|
|
|
(i) Amount deducted in item 14 in Part A
|
251
|
|
0
|
|
|
(ii) Amount not deducted in item 14 in Part A
|
252
|
|
100
|
|
|
(b) Premises
|
253
|
|
100
|
|
|
(c) Furniture & Fixtures
|
254
|
|
100
|
|
|
V. Other assets
|
|
|
|
|
|
(a) Income tax deducted at source (net of provisions)
|
255
|
|
0
|
|
|
(b) Advance tax paid (net of provisions)
|
256
|
|
0
|
|
|
(c) Interest due on Government securities
|
257
|
|
0
|
|
|
(d) Others(to be specified)
|
258
|
|
100
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total weighted assets
|
200
|
|
|
|
Notes:
1. Netting may be done in respect of assets where
provisions for depreciation or for bad and doubtful debts have been made.
2. Stock on hire should be shown net of finance charges, i.e.,
interest and other charges recoverable.
3. Assets which have been deducted (item code150) from
owned fund to arrive at net owned fund will have a weightage of ‘0’
4. Where guarantee has been invoked and the concerned
government has remain in default for a period more than 90 days after the
invocation of guarantee, a risk weight of 100 percent should be assigned.
[5. Housing loans referred to in item
III(f)(ii) to (f)(iv) and (g) are excluding any portion of such housing loan
guaranteed by a mortgage guarantee company registered with the Reserve Bank of
India.][2]
PART - E -Weighted non-funded exposures/off-balance sheet items
|
Item
description
|
Item code
|
Book value
|
Conversion
factor
|
Equivalent
|
Risk
weight
|
Adjusted
value
|
|
1. Undisbursed amount of housing loans sanctioned
|
310
|
|
50
|
|
100
|
|
|
2. Financial & other guarantees
|
320
|
|
100
|
|
100
|
|
|
3. Shares / debenture underwriting obligations
|
330
|
|
50
|
|
100
|
|
|
4.Partly paid shares/debentures
|
340
|
|
100
|
|
100
|
|
|
5. Bills discounted/rediscounted
|
350
|
|
100
|
|
100
|
|
|
6.Lease contracts entered in to but yet to be executed
|
360
|
|
100
|
|
100
|
|
|
7. Other contingent liabilities (to be specified)
|
370
|
|
50
|
|
100
|
|
|
Total non-funded exposures
|
300
|
|
|
|
Note: Cash margin/deposits shall be deducted before
applying the conversion factor where ever applicable.
PART- F
- Asset classification
Aggregate of credit exposures and
provisioning in respect of them:
|
Item
description
|
Item code
|
Amount
|
Provision
required as per directions
|
Actual
provision made
|
|
|
(i) Standard Assets
|
411
|
|
|
|
|
|
(ii) Sub-standard assets
|
|
|
|
||
|
Individual housing loans
|
412
|
|
|
|
|
|
Housing loans to corporate/agencies
|
413
|
|
|
|
|
|
Lease and hire purchase assets
|
414
|
|
|
|
|
|
Other credit facilities
|
415
|
|
|
|
|
|
(iii) Doubtful Assets
|
|
|
|
||
|
Individual housing loans
|
416
|
|
|
|
|
|
Housing loans to corporate/agencies
|
417
|
|
|
|
|
|
Lease and hire purchase assets
|
418(i)
|
|
|
|
|
|
Other credit facilities
|
418(ii)
|
|
|
|
|
|
(iv) Loss Assets
|
419
|
|
|
|
|
|
Individual housing loans
|
420
|
|
|
|
|
|
Housing loans to corporate/agencies
|
421
|
|
|
|
|
|
Lease and hire purchase assets
|
422
|
|
|
|
|
|
Other credit facilities
|
423
|
|
|
|
|
|
Aggregate provisioning
|
400
|
|
|
|
|
|
Other provisions in respect of:
|
|
|
|||
|
(i) Depreciation of fixed assets
|
451
|
|
|
||
|
(ii) Depreciation in investments
|
452
|
|
|
||
|
(iii) Loss/intangible assets
|
453
|
|
|
||
|
(iv) Provision for taxation
|
454
|
|
|
||
|
(v) Gratuity /provident fund
|
455
|
|
|
||
|
(vi) Others ( to be specified)
|
456
|
|
|
||
|
|
|
|
|||
|
Total
|
450
|
|
|
||
PART G - Particulars regarding investments in
and advances to companies/firms in the same group and other HFCs.
|
Item
description
|
Item code
|
Amount
|
|
(i) Book value of bonds and debentures and outstanding
loans and advances to and deposits with subsidiaries and companies in the
same group (Details to be enclosed in separate sheet)
|
510
|
|
|
(ii) Investment in shares of subsidiaries and companies
in the same group and all HFCs (Details to be enclosed in separate sheet)
|
520
|
|
|
(iii) Investment by way of shares, debentures, loans
and advances, leasing, hire purchase finance, deposits etc, in other companies,
firms and proprietary concerns where directors of HFC hold substantial
interest.
|
530
|
|
PART H - Particulars regarding concentration
of advances including off-balance sheet exposures and investment to parties
including those in Part G above
|
Item
description
|
Item code
|
Amount
|
|
(i) Loans and advances including off-balance sheet
exposures to any single party in excess of 15 percent of owned fund of the
HFC (Details to be enclosed in separate sheet)
|
610
|
|
|
(ii) Loans and advances including off-balance sheet
exposures to a single group of parties in excess of 25 percent of owned fund
of the HFC (Details to be enclosed in separate sheet)
|
620
|
|
|
(iii) Investment in a single company in excess of 15
percent of the owned fund of the HFC (Details to be enclosed in separate
sheet)
|
630
|
|
|
(iv) Investments in the shares issued by a single group
of companies in excess of 25 percent of the owned fund of the HFC
|
640
|
|
|
(v) Loans, advances to (including debentures, bonds and
off-balance sheet exposures) and investment in shares of a single party in
excess of 25 percent of owned fund of the HFC
|
650
|
|
|
(vi) Loans, advances to (including debentures, bonds
and off-balance sheet exposures) and investment in a single party in excess
of 40 percent of net owned fund of the HFC
|
660
|
|
Notes:
(1) All these exposure limits are applicable to the HFC’s own group as well
as to the borrower/investee company’s group.
(2) Investment in debentures for this purpose shall be treated as credit
and not investment.
PART I - Particulars regarding investments in
premises and exposure to stock markets.
|
Item description
|
Item code
|
Amount
|
|
(i)Investments
in premises (land & buildings), except for own use, held by the HFC in
excess of 20 percent of the capital fund
(a) Acquired by the HFC independently
(b) Acquired in satisfaction of its debts
|
710
720
|
|
|
(ii)Investments
in shares, convertible debentures of corporates and units of equity-oriented
mutual funds, in excess of
(a) Investment in shares, convertible bonds/debentures,
units of equity oriented mutual funds and all exposures to Venture Capital
Funds (VCFs) [ both registered and unregistered] of the housing finance
company in excess of 20 per cent of its net worth as on March 31, of the previous
year.
(b) The aggregate exposure to the capital market in all
forms (both fund based and non-fund based) in excess of 40 per cent of its
net worth as on March 31, of the previous year.
|
730
|
|
PART J - Credit Rating
|
Deposits Instrument
|
Name of rating agency
|
Date of rating
|
Rating assigned
|
Valid up to
|
Borrowing limit or conditions imposed by rating agency,
if any
|
|
|
|
|
|
|
|
Note : A copy of the rating should be furnished along with this return.
PART K - Particulars on suit filed and
decreed debts by the HFC and against it
|
Item
|
Item code
|
Amount
|
|
(i)Loans,
advances and other credit facilities for which the HFC has filed suits in any
court of law for recovery of its dues including the decreed debts
Pending for over 5 years
Pending for 3 to 5 years
Pending for 1 to 3 years
Pending for less than 1 year
|
810
811
812
813
814
|
|
|
(ii) Out
of (I) above, the loans, advances and other credit facilities for which
decree has been obtained by the HFC
|
820
|
|
|
(iii) Recoveries made in suit filed/decreed debts
(including amounts deposited in the court)
|
830
|
|
|
(iv) Suit filed and decreed against the company
|
840
|
|
Certificate
Certified that
(1) the data/information furnished in this statement are
in accordance with the Housing Finance Companies (NHB) Directions, 2010. The
statement has been compiled from the books of account and other records of the
company and to the best of my knowledge and belief they are correct;
(2) the company has accepted public deposit and the
quantum of such deposit is within the limits applicable to the company;
(3) the company has not paid interest/ brokerage on
deposit beyond the ceiling prescribed under the Directions;
(4) the company has not defaulted in repayment of matured
deposit;
(5) the credit rating for fixed deposits assigned by
credit rating agency, viz. _______at (rating level) is valid;
(6) the capital adequacy disclosed in Part C of the
return after taking into account the particulars contained in Parts, D, E and F
has been correctly worked out;
(7) the aggregate of amount outstanding in respect of
loans, equipment leasing, hire purchase finance and investment held together
with other assets of the company during the half year ended March/ September is
taken into account to ensure that the minimum stipulated capital adequacy ratio
as applicable to the company has been maintained through the relevant period on
an ongoing basis;
(8) classification of assets as disclosed in Part F of
the return has been verified and found to be correct. No roll-over/rephasement
of loans, lease and hire purchase transactions and bills discounted beyond due
dates has been observed. The sub-standard or doubtful or loss asset, if
upgraded, has been done so, in conformity with relevant provisions of the
Directions;
(9) investment in group companies as disclosed in Part G
of the return and exposures to individuals/firms/other companies exceeding the
credit / investment concentration norms as disclosed in Part H of the
half-yearly return, investments in premises and exposure to stock market as
disclosed in Part I of the return and particulars on suit filed and decreed
debts by the company and against it as disclosed in Part K of the return and
classification of such asset is correct; and
(10) net owned fund as per Tier-I capital of the company
has been correctly worked out.
For and on behalf
of
(name of the
company)
Place: Managing
Director/
Date:
Chief Executive Officer
Office
seal
Auditor's Report
We have examined the books of accounts and other records
maintained by _____________________________Company Limited in respect of the
capital funds, risk assets/exposures and risk asset ratio etc., as on
__________________ and statements/certificate hereinabove made by the Managing
Director/Chief Executive Officer of the company or his authorised
representative. On the basis of random checking, we certify the statement in
paragraph 7 above. We further report that to the best of our knowledge and
according to the information and explanations given to us and as shown by the
record examined by us the figures shown in Parts A, B, C, D, E, F, G, H, I, J
and K of the statement hereinabove are correct.
Place:
Statutory
auditors
Date:
Membership No.
Name
of signatory:
Office seal
[1]
Substituted
by NHB.HFC.DIR.2/CMD/2010
dated December 24, 2010, published in the Gazette of India, Part III Section 4
dated January 15, 2011.Prior to substitution, item code and risk weight given
in III(f)(iii) &(iv) read as under :
|
(f)(iii)
Housing loans sanctioned to individuals above Rs 30 lakhs secured by mortgage
of immoveable property, which are classified
as standard
assets where LTV Ratio is = or <75%
|
237(iii)
|
|
75
|
|
|
(iv) Housing
loans sanctioned to individuals, irrespective of the amount, secured by
mortgage of immovable property, which are classified as standard assets,
where LTV Ratio is > 75%
|
237(iv)
|
|
100
|
|
2.
Substituted by NHB.HFC.DIR.5/CMD/2012 dated 28th
May, 2012, published in the Gazette of India, Part III Section 4 dated July
7, 2012
[2]
Inserted by NHB.HFC.DIR.5/CMD/2012 dated 28th
May, 2012, published in the Gazette of India, Part III Section 4 dated July 7,
2012
