Chapter 0 Preliminary Pages

(Declaration
J, tfte undersigned Jisst (prof. J^mit % Mannar ftereSy,
dedare tfiat tftis tfiesis entitfed "TinatlciaC Statement
JLnafysis ofân^ng Sector of India'' is a resuft of
my own researcli worfi^carried out during tfie academic year 2014-
2016 and lias not Been previousCy suBmitted to any otfier
universityfor any otfier examination.
I fiereBy declare that a(t information in this document has
been obtained and -presented in accordance with academic rules
and ethical conduct.
December, 2016 Mnit K. Parmar

Place : Sural (Research Scholar)
(Asst. Professor)
Govt. Comin. College,
Sec. 15, Gandhinagar.
'fi^cm^s o<F g^^*n;(z>E
/ tftan^ tfie (brdfor fiis Benign presence xvitfi me all tfirougfi tfie
journey of preparation of this thesis. I ej^press my deep sense of gratitude
to (PrincipaC(Dr. 'U 'D. âi/^^ (principaCS.(PM ^ngfish Medium Coffege of
Commerce, Surat, and my research guide who has hefpedme at every point
of time white compifing this thesis. I sincerefy than^ him for his
invaCuaSle suggestions, guidance, great understanding, innovative
perception, perseverance, immense ôwCedge andpatience.
I aCso convey my deep sense of gratitude to my co-guide, <Dr.
J4aishwafya KjiC^rni, 'Facufty MemSer, (Department of JAccountancy,
S.(P.(B. <EngCish Medium CoCfege of Commerce, Surat for her dynamic,
diCigent, qualitative, enCightened guidance and direction during the
research wor^ Without her effective direction, this thesis wouCdnot have
Been a reafity. She hefpedme to set the Benehmarândalso ensured that
I realized them weCC in time. I am aCso thanûC to S.^P.^B. T.ngCish
medium coffege of commerce it's teaching, nan teaching and fiBrarian staff
to hefp me in my research wor^
I am very much thanûC to my (principaf Shri. S.^.êsai for
constantfy supporting, motivating and ma^ng it convenient for me to
pursue the research study.
Let me humBfy achôwfedge my than^ to my mother 9drs.
JyostnaBen % (Parmar and myfather Shri. KjintiSfiai % (Parmarfor their
Benediction. TTiey have Been an immense source of strength for me.
I am afso very much thanûfto 9diss. 9/Loni^ Shah, (Dr %jS.vyas,
Sfiri. %,%.Maâna, Sfiri. ^.%.(Rami, Or. 0i?tesh cfiavda and Shri
Mrmit (Rathod
Last But not feast I owe my deepest sense of gratitude towards my
famify, without its conveniences it wouldn't Be possiBfe to compfete this
research wor^ especiaffy my wife 'Mrs. !Kaiya parmarfor ta^ng care and
her timefy assistance, son and daughter (Di/iu andPihu Both are fittfe kids
though give mefree time to worhôn thesis.
December, 2016 Asst. Prof. Amit K. Parmar

Place : Surat (Research Scholar)
III
T^Kecutive Summary
In worOf economy gcjyPofVS $ 70.2 triCCion in 2011, tde sfiare of

services was 78.40 -percent, more or Cess the same as in 2001. In 2011
g<D(p of India was VS S 1S97.6 SiCCion; the share of services was 58.2
percent approximate Cy. lê share of services in g(D(p was 50.1 percent in
2001, which has increased to 58.2 percent of g<D(p in 2011. A comparison
among (B^RJCKS countries in 2011 (share of services in g^l^P) is the
highest in <Brazifwith 66.5 percent and at worhf CeveC France with 79.2
percent. (But a comparison of the services peformance of the top 15
countries in the eleven year periodfrom 2001 to 2011 shows that the
increase in share of services in g<D<P is the highest for India 8.1
percentage points.
The share of services in India Qiyp increased from 33.3 percent in

1950-51 to 55.70 percent in 2011-12. (Ban^ng and insurance with
marginal improvement in its share to 5.7 percent hut was the most
dynamic sector in 2011-12 with a growth of 13.2 percent.
Jl sound financial system is indispensahCe for the growth of a
healthy and viSrant economy. (Performance of the San^ng sector is an
effective measure and indicator to chec^the performance of any economy
to a large eênt J^ number of steps were ta^n in close succession,
enaSCing the nationalized 6an^ to pCay an active rote in the economic
development. Ihe stage of development of the Ban^ng industry is a good
reflection of the development of the economy. Evaluation of the financial
performance of the San^ng sector is an effective measure and indicator to
chech^the soundness of economic activities of the country.
IV
iMore tdan two decades have efapsedsince the initiation ofSan^ng
sector reforms in India. Over this period, the Indian Banking sector has
e:q?erienced a paradigm shift. Tfence, it is a high time to ma^ a
performance appraisaC of this sector. Jlmong the financiaC entities,
commerciaC 5an^ are the predominant financiaC intermediaries, and it is
xveff recognized that the puSCic and private sector 6anh^ have Been
instrumentaC in shaping the economic destiny of our country.
ê main oBjective of the study is to anafyze the financiaC

statements of the sample 6an^ in India for the period of 10 years from
2005-06 to 2014-15.
iHe study is divided into ten chapters. Chapter first gives the
introduction of Ban^ng sector and also overview of the Ban^ng sector.
Second chapter states review of Citerature. ^searcher has underta^n
detaiCed more than 80 Citerature review on Indian Ban^ng sector. This
Citerature review incCuded <Ph.<D. theses, research articCe and research
paper on different oBjective of the present study. In third chapter the
Brief history of Indian Ban^ng sector has Been incCuded History Before
independence is e^pCained Briefly and then history of post independence
period is written on decade wise. (Ban^ng sector reforms ejqfhiined Briefly
and Ban^ng structure are aCso highCighted. ê fourth chapter e^KpCains
the introduction of selected Ban^ in India. In this chapter detaiC of aCC
sv(teen Ban^ are given. In the fifth chapter ej<pCains oBjectives of the
study, need and scope of the study, aBout research methodology and tools
and techniques used for data anaCysis. The siKph chapter gives theory of
financiaC statement and ratios, its importance Cimitation and types of
V
ratios. Cfi(ipter seven is aSout anafysis of variance of various ratios of
sample San^ of India among tde seCected Ban^ng sector during the study
period Chapter eight is aSout anafysis of variance of various ratios of
Batting sector of India among the year of sample Banh^ during the study
period. Chapter nine is of trend analysis on the Basis of ratios and
J^^N'O'P'ji. 'Tenth chapter is of conclusion and suggestions on the Basis of
ratio analysis, trend analysis andAJÔ'P'j^.
It was concluded that new private sector Ban^ were the Best in
financial performance amongst the sample Ban^ng sector in India.
(During the research period ^searcher has attended four national
seminars and presented research paper on related topics, the topics are 1.
J^ (Role of Ban^ in women empowering, 2. <Rfile of Ban^ng services in
rural development, 3. Jlnalysis of (BrofitaBility of Indian <Ban^ A
comparative study of selected puBlic and private Ban^. 4. Analysis of
Solvency of Indian (Ban^: J4 Comparative Study of Selected <PuBlic and
(private (Ban^. îth this (Researcher made three puBlications. 1. Analysis
of(ProfitaBility of Indian (San^ Jl comparative study of selectedpuBlic
and private Ban^. 2. Capital Adequacy <Ratio and (Performance of Indian
(Banking Sector, 3.Analysis of (Productivity of Indian (Bank^: A
Comparative Study of Selected (PuBlic and (Private (Ban^.
VI
CONTENTS
-£\
CONTENTS
CERTIFICATE I
DECLARATION II
WORDS OF GRATITUDE Ill
EXECUTIVE SUMMARY IV-VI
LIST OF TABLES X-XIV
LIST OF CHARTS AND GRAPHS XV-XVII
ABBREVIATION XVIII-XIX
CHAPTER I .1-14
INTRODUCTION
1.1 Introduction 1
1.2 Indian Banking Sector 2
1.3 Global Scenario 4
1.4 Indian Banking Structure 6
1.5 Progress of Commercial Banks at a Glance 7
1.6 Problems of Banking Sector 12
CHAPTER 15-48
LITERATURE REVtotf
2.1 Introduction 15
2.2 Literature Review 15
CHAPTER 3 49-101
HISTORY OF INDIAN B ANKIN6 SECTOR

3.1 A brief history of Indian banks Before Liberalization,
Privatization and Globalization 49
3.2 A brief review of Indian banks After Liberalization,
Privatization and Globalization 75
CHAPTER 4 102-131
BRIEF PROFILES OF THE SAMPI^ BANKS
4.1 Introduction 102
4.2 Brief history of sample banks 102
CHAPTERS 132-143
RESEARCH METHODOLOGY
5.1 Introduction of Research 132
5.2 Title of the Study 133
5.3 Research Problem 133
5.4 Research Design or Plan 134
5.5 Scope of the Study 134
5.6 Objectives of the study 135
5.7 Hypothesis of the study 135
VII
5.8 Nature and Sources of Data 136
5.9 Period of the study 137
5.10 Sample Design 137
5.11 Type of Universe (Population) 137
5.12 Sampling Units and Sample Size 137
5.13 Accounting Tools 140
5.14 Statistical techniques 140
5.15 Tabulation, Classification, and Graphical Representation of Data 141
5.16 Chapter plan 141
5.17 Limitations of the Study 142
CHAPTER 6 144-165
FINANCIAL STATEMENT ANALYSIS AND RATIOS
6.2 Meaning is Financial Statement 144
6.3 Meaning of Ratio Analysis 146
6.4 Accounting Tools and Technique 149
6.5 Statistical Tools and Technique 159
CHAPTER? 166-225
ANALVSIS OF VARIANCE OF RATIOS OF SELECTED BANKS
7.2 Return Ratios 167
7.3 Efficiency Ratios 175
7.4 Liquidity Ratios 182
7.5 Solvency Ratios 189
7.6 Productivity Ratios 196
7.7 Capital Adequacy Ratios 203
7.8 Profitability Ratios 218
CHAP1IR8 226-278
ANALYSIS OF V A R I A N C E FOR TOE COMPARISON IN V ^ R S
8.2 Return Ratios 226
8.3 Efficiency Ratios 233
8.4 Liquidity Ratios 240
8.5 Solvency Ratios 247
8.6 Productivity Ratios 254
8.7 Capital Adequacy Ratios 261
8.8 Profitability Ratios 271
CHAPT1R9 279-361
TREND ANALYSIS FOR THE SAMPLE BANKS SELECTED FOR IHE STUDY
9.2 Return Ratios for Public Sector Banks 280
9.3 Efficiency Ratios for Public Sector Banks 283
9.4 Liquidity Ratios for Public Sector Banks 286
9.5 Solvency Ratios for Public Sector Banks 288
9.6 Productivity Ratios for Public Sector Banks 291
VIII
9.7 Capital Adequacy Ratios for Public Sector Banks 294
9.8 Profitability Ratios for Public Sector Banks 298
9.9 Return Ratios for Old Private Sector Banks 301
9.10Efficiency Ratios for Old Private Sector Banks 303
9.11 Liquidity Ratios for Old Private Sector Banks 306
9.12 Solvency Ratios for Old Private Sector Banks 309
9.13 Productivity Ratios for Old Private Sector Banks 312
9.14 Capital Adequacy Ratios for Old Private Sector Banks 315
9.15 Profitability Ratios for Old Private Sector Banks 319
9.16Retum Ratios for New Private Sector Banks 321
9.17 Efficiency Ratios for New Private Sector Banks 324
9.18 Liquidity Ratios for New Private Sector Banks 327
9.19 Solvency Ratios for New Private Sector Banks 330
9.20 Productivity Ratios for New Private Sector Banks 332
9.21 Capital Adequacy Ratios for New Private Sector Banks 335
9.22 Profitability Ratios for New Private Sector Banks 339
9.23 Return Ratios for Entire Selected Banking Sector 341
9.24 Efficiency Ratios for Entire Selected Banking Sector 344
9.25 Liquidity Ratios for Entire Selected Banking Sector 347
9.26 Solvency Ratios for Entire Selected Banking Sector 349
9.27 Productivity Ratios for Entire Selected Banking Sector 352
9.28 Capital Adequacy Ratios for Entire Selected Bar\king Sector 355
9.29 Profitability Ratios for Entire Selected Banking Sector 359
CHAPTER 10 36^383
SUMMARY, CONCLUSIONS AND SUeQESTlONS
10.2 Summary of Relative Performance of Selected Banks. 363
10.3 Important Conclusions made from the Analysis of Variance (ANOVA). 366
10.4 Important Conclusions made from the Trend Analysis. 373
10.5 Suggestions 382
> BIBUOGRAPHV
> APPENDIX
IX
USTOFTABLES
Table Title of the Tables Page No

No
1.3.1. Number of Banks in the Top 10 by Total Assets at the 4
World Level
1.3.2. Number of Banks by Country in the Top 10 by Total Assets 5
at the World Level
1.5.1 Progress of Commercial Banks of Indian Banking Sector at 8
a Glance
1.5.3 Progress of Number of Branches of Indian Banking Sector 9
at a Glance
1.5.5. Progress of Deposits of Indian Banking Sector at a Glance 10
1.5.7 Progress of Advances of Indian Banking Sector at a Glance 10
1.5.9 Progress of Total Assets of Indian Banking Sector at a 11
Glance
3.1.1 Number of Banks, Capital and Deposits Before 51
Establishment of RBI Bank (Period from 1870 to 1934)
3.1.2 Number of Banks, Capital and Deposits After 55
Establishment of RBI Bank (Period from 1935 to 1950)
3.1.3 Number of Banks, Capital, Deposits, Advances, Assets and 59
Ratios {Period from 1951 to 1960)
Ratios (Period from 1961 to 1970)
3.1.5 Basic Data about the 14 NationaUzed Banks as on 31st 64
December 1969
Ratios (Period from 1989-90 to 1994-95)
Ratios (Period from 1995-96 to 2004-05)
3.2.1.1 Gross NPAs to Gross Advances (Percent) 81
3.2.1.2 Net NPAs to Net Advances (Percent) 82
3.2.1.3 Interest Income as Percentage of Total Income (Percent) 83
3.2.1.4 Non Interest Income as Percentage of Total Income 84
(Percent)
3.2.1.5 Interest Expenses as Percentage of Total Expenditure 85
(Percent)
3.2.1.6 Priority Sector Advances as Percentage of Total Advances 86
(percent)
3.2.1.7 Capital Adequacy Ratios (Percent) 87
3.2.2.1 Progress of Commercial Banks of Indian Banking Sector at 89
a Glance (Period from 2005-06 to 2014-15)
3.2.2.2 Gross NPAs to Gross Advances (Percent) 91
3.2.2.3 Net NPAs to Net Advances (Percent) 92
3.2.2.4 Interest Income as Percentage of Total Income (Percent) 93
3.2.2.5 Non Interest Income as Percentage of Total Income 94
(Percent)
3.2.2.6 Interest Expenses as Percentage of Total Expendimre 95
(Percent)
3.2.2.7 Priority Sector Advances as Percentage of Total Advances 96
(percent)
3.2.2.8 Capital Adequacy Ratio (Percent) 97
3.2.2.9 Cash Reserve Ratio and Statutory Liquidity Ratio (Percent) 98
4.2.1 Profile of Selected Banks (Part - I) 102
4.2.2 Profile of Selected Banks (Part - II) 103
5.12.1 Sample Units and Sample Size 139
7.2.1.1 Composite Return on Net Worth Ratios 168
7.2.1.3 Summary of Statistics for ANOVA of Return on Net worth 170
7.2.1.4 ANOVA of Composite Return on net worth 171
7.2.2.1 Composite Return on Assets 172
7.2.2.3 Summary of Statistics for ANOVA of Return on Assets 174
7.2.2.4 ANOVA of Composite Return on Assets 174
7.3.1.1 Composite Income on Assets Ratios 176
7.3.1.3 Summary of Statistics for ANOVA of Composite Income 178
on Assets Ratios
7.3.1.4 ANOVA of Composite Income on Assets Ratios 178
7.3.2.1 Composite Wage Bills Ratios 179
7.3.2.3 Summary of Statistics for ANOVA of Wage bills Ratios 181
7.3.2.4 ANOVA of Composite Wage bills Ratios 181
7.4.1.1 Composite Current Ratios 183
7.4.1.3 Summary of Statistics for ANOVA of Current Ratios 185
7.4.1.4 ANOVA of Composite Current Ratios 185
7.4.2.1 Composite Quick Ratios 186
7.4.2.3 Summary of Statistics for ANOVA of Composite Quick 188
Ratios
7.4.2.4 ANOVA of Composite Quick Ratios 188
7.5.1.1 Composite Debt to Equity Ratios 190
7.5.1.3 Summary of Statistics for ANOVA of Debt to Equity 192
Ratios
7.5.1.4 ANOVA of Composite Debt to Equity Ratios 192
7.5.2.1 Composite Net Non Performing Assets Ratios 193
7.5.2.3 Summary of Statistics for ANOVA of Net Non Performing 195
Assets Ratios
7.5.2.4 ANOVA of Composite Net Non Performing Assets Ratios 195
7.6.1.1 Composite Profit per Employee Ratios 197
7.6.1.3 Summary of Statistics for ANOVA of Profit per Employee 199
7.6.1.4 ANOVA of Composite Profit per Employee 199
7.6.2.1 Composite Business per Employee Ratios 200
7.6.2.3 Summary of Statistics for ANOVA of Business per 202
Employee
7.6.2.4 ANOVA of Composite Business per Employee 202
XI
7 0 FN f>_'?
7.7.1.1 Composite Capital Adequacy Ratios (Tier 1) 204
1.121 Composite Capital Adequacy Ratios (Tier 2) 210
7.7.3.1 Composite Capital Adequacy Ratios 214
7.8.1.1 Composite Gross Profit Ratios 219
7.8.1.3 Summary of Statistics for ANOVA of Gross Profit Ratios 221
7.8.1.4 ANOVA of Composite Gross Profit Ratios 221
7.8.2.1 Composite Net Profit Ratios 222
7.8.2.3 Summary of Statistics for ANOVA of Net Profit Ratios 224
7.8.2.4 ANOVA of Composite Net Profit Ratios 225
8.2.1.1 Composite Retum on Net Worth 227
8.2.1.2 Summary of Statistics for ANOVA of Retum on Net worth 229
8.2.1.3 ANOVA of Composite Retum on Net worth 229
8.2.2.1 Composite Retum on Assets 230
8.2.2.2 Summary of Statistics for ANOVA of Retum on Assets 232
8.2.2.3 ANOVA of Composite Retum on Assets 232
8.3.1.1 Composite Income on Assets Ratios 234
8.3.1.2 Summary of Statistics for ANOVA of Income on Assets 236
Ratios
8.3.1.3 ANOVA of Composite Income on Assets Ratios 236
8.3.2.1 Composite Wage Bills Ratios 237
8.3.2.2 Summary of Statistics for ANOVA of Wage Bills Ratios 239
8.3.2.3 ANOVA of Composite Wage Bills Ratios 239
8.4.1.1 Composite Current Ratios 241
8.4.1.2 Summary of Statistics for ANOVA of Current Ratios 243
8.4.1.3 ANOVA of Composite Current Ratios 243
8.4.2.1 Composite Quick Ratios 244
8.4.2.2 Summary of Statistics for ANOVA of Quick Ratios 246
8.4.2.3 ANOVA of Composite Quick Ratios 246
8.5.1.1 Composite Debt to Equity Ratios 248
8.5.1.2 Summary of Statistics for ANOVA of Debt to Equity 250
Ratios
8.5.1.3 ANOVA of Composite Debt to Equity Ratios 250
8.5.2.1 Composite Net Non Performing Assets Ratios 251
8.5.2.2 Simmiary of Statistics for ANOVA of Net Non Performing 253
Assets Ratios
8.5.2.3 ANOVA of Composite Net Non Performing Assets Ratios 253
8.6.1.1 Composite Profit per Employee 255
8.6.1.2 Summary of Statistics for ANOVA of Composite Profit per 257
Employee
8.6.1.3 ANOVA of Composite Profit per Employee 257
8.6.2.1 Composite Business per Employee 258
8.6.2.2 Summary of Statistics for ANOVA of Business per 260
XII
Employee
8.6.2.3 ANOVA of Composite Business per Employee 260
8.7.1.1 Composite Capital Adequacy Ratios (Tier I) 262
8.7.1.2 Summary of Statistics for ANOVA of CAR (Tier I) 264
8.7.1.3 ANOVA of Composite Capital Adequacy Ratios (Tier I) 264
8.7.2.1 Composite Capital Adequacy Ratios (Tier II) 265
8.7.2.2 Summary of Statistics for ANOVA of CAR (Tier 11) 267
8.7.2.3 ANOVA of Composite Capital Adequacy Ratios (Tier II) 267
8.7.3.2 Summary of Statistics for ANOVA of Capital Adequacy 270
Ratios
8.7.3.3 ANOVA of Composite Capital Adequacy Ratios 270
8.8.1.1 Composite Gross Profit Ratios 272
8.8.1.2 Summary of Statistics for ANOVA of Composite Gross 274
Profit Ratios
8.8.1.3 ANOVA of Composite Gross Profit Ratios 274
8.8.2.1 Composite Net Profit Ratios 275
8.8.2.2 Summary of Statistics for ANOVA of Net Profit Ratios 277
8.8.2.3 ANOVA of Composite Net Profit Ratios 277
9.2.1.1 Actual Composite Return on Net Worth 280
9.2.2.1 Actual and Estimated Composite Return on Assets Ratios 282
9.3.1.1 Actual Income on Assets Ratios 283
9.3.2.1 Actual and Estimated Composite Wage Bills Ratios 285
9.4.1.1 Actual and Estimated Composite Current Ratios 286
9.4.2.1 Actual and Estimated Composite Quick Ratios 287
9.5.1.1 Actual and Estimated Composite Debt to Equity Ratios 289
9.5.2.1 Actual and Estimated Composite Net Non Performing 290
Assets Ratios
9.6.1.1 Actual and Estimated Composite Profit per Employee 292
9.6.2.1 Actual and Estimated Composite Business per Employee 293
9.7.1.1 Actual Composite Capital Adequacy Ratios (Tier I) 294
9.7.2.1 Actual and Estimated Composite Capital Adequacy Ratios 296
(Tier 11)
9.8.1.1 Actual and Estimated Composite Gross Profit Ratios 298
9.8.2.1 Actual and Estimated Composite Net Profit Ratios 300
9.9.1.1 Actual and Estimated Return on Net Worth 301
9.9.2.1 Actual Composite Return on Assets Ratios 302
9.10.1.1 Actual and Estimated Income on Assets Ratios 304
9.12.1.1 Actual Composite Debt to Equity Ratios 309
Assets Ratios
9.14.1.1 Actual Composite Capital Adequacy Ratios (Tier I) 315
XIII
(Tier II)
9.14.3.1 Actual Composite Capital Adequacy Ratios 318
9.16.2.1 Actual Composite Return on Assets Ratios 323
9.19.2.1 Actual Composite Net Non Performing Assets Ratios 331
(Tier I)
9.21.2.1 Actual Composite Capita! Adequacy Ratios (Tier II) 336
9.23.2.1 Actual and Estimated Composite Return on Assets Ratios 343
9.25.2.1 Actual Composite Quick Ratios 348
Assets Ratios
9.28.1.1 Actual and Estimated Capital Adequacy Ratios (Tier I) 355
(Tier II)
10.2.1 Performance Wise Health Ratios of Sample Banks 364
10.4.1 Trend analysis of Public Sector Banks 373
10.4.2 Trend analysis of Old Private Sector Banks 375
10.4.3 Trend analysis of New Private Sector Banks 377
10.4.4 Trend analysis for the Banking Sector 379
XIV
fS ^
LIST OF GRAPHS AND CHARTS
Graph Titleof the Graphs and Charts Page No
Chart No
1.1.1 Role of Banks in the Economic Growth I
1.2.4.1 Primary Functions of Bank 3
1.4.1 Indian Banking Structure 6
1.5.2 Progress of Commercial Banks of Indian Banking Sector at 8
a Glance
1.5.4 Progress of Number of Branches of Indian Banking Sector 9
at a Glance
1.5.6 Progress of Deposits of Indian Banking Sector at a Glance 10
1.5.8 Progress of Advances of Indian Banking Sector at a Glance 11
1.5.10 Progress of Total Assets of Indian Banking Sector at a 12
Glance
3.1.1.1 Major Events in Indian Banking Sector 54
3.1.2.1 Banking After Independence in India 58
7.2.1.2 Composite Return on Net Worth Wei R 169
7.2.2.2 Composite Return on Assets Ratios Wei R 173
7.3.1.2 Composite Income on Assets Ratios Wei R 177
7.3.2.2 Composite Wage Bills Ratios Wei R 180
7.4.1.2 Composite Current Ratios Wei R 184
7.4.2.2 Composite Quick Ratios Wei R 187
7.5.1.2 Composite Debt to Equity Ratios Wei R 191
7.5.2.2 Composite Net Non Performing Assets Ratios Wei R 194
7.6.1.2 Composite Profit per Employee Ratios Wei R 198
7.6.2.2 Composite Business per Employee Ratios Wei R 201
7.7.1.2 Composite Gross Profit Ratios Wei R 220
7.7.2.2 Composite Net Profit Ratios Wei R 223
9.2.1.2 The Trend Curve/Line for the Composite Return on Net 281
Worth Ratios
9.2.2.2 The Trend Curve/Line for the Composite Return on Assets 282
Ratios for the Banking Sector
9.3.1.2 The Trend Curve/Line for the Composite Income on 284
Assets Ratios
9.3.2.2 The Trend Curve/Line for the Composite Wage Bills Ratios 285
for the Banking Sector
9.4.1.2 The Trend Curve/Line for the Composite Current Ratios for 286
the Banking Sector
9.4.2.2 The Trend Curve/Line for the Composite Quick Ratios for 288
the Banking Sector
9.5.1.2 The Trend Curve/Line for the Composite Debt to Equity 289
9.5.2.2 The Trend Curve/Line for the Composite Net Non 290
Performing Assets Ratios for the Banking Sector
9.6.1.2 The Trend Curve/Line for the Composite Profit per 292
Employee
9.6.2.2 The Trend Curve/Line for the Composite Business per 293
Employee
XV
9.7.1.2 The Trend Curve/Line for the Composite Capital Adequacy 295
Ratios (Tier I)
Ratios (Tier II)
Ratios
9.8.1.2 The Trend Curve/Line for the Composite Gross Profit 299
Ratios
9.8.2.2 The Trend Curve/Line for the Composite Net Profit Ratios 300
Worth Ratios
9.9.2.2 The Trend Curve/Line for the Composite Return on Assets 303
9.10.1.2 The Trend Curve/Line for the Composite Income on 304
Assets Ratios
9.10.2.2 The Trend Curve/Line for the Composite Wage Bills 305
9.11.1.2 The Trend Curve/Line for the Composite Current Ratios 307
the Banking Sector
Employee for the Banking Sector
Employee
Ratios (Tier I)
Ratios (Tier II)
Ratios
Worth Ratios
9.16.2.2 The Trend Curve/Line for the Composite Return on 323
Assets Ratios
9.17.1.2 The Trend Curve/Line for the Composite Income on Assets 325
Ratios
XVI
the Banking Sector
Ratios
Employee
Employee
Ratios (Tier I)
Ratios (Tier II)
Ratios (Tier II)
Worth Ratios
9.23.2.2 The Trend Curve/Line for the Composite Return on 344
Assets Ratios for the Banking Sector
9.24.1.2 The Trend Curve/Line for the Composite Income on Assets 345
Ratios
the Banking Sector
Ratios
Employee
Employee
Ratios (Tier I)
Ratios (Tier II)
Ratios
XVII
ABBREVIATION
ARF : Asset Reconstruction Fund

ALHBD Allahabad Bank
ATM Automatic Teller Machine
B/S : Balance sheet
BOB 3ank of Baroda
BOM Bank of Maharashtra
BSE Bombay Stock Exchange
BRs Bankers Receipts
CAR : Capital Adequacy Ratio
CRR Cash Reserve Ratio
CCR Composite Current Ratio
CQR : Composite Quick Ratio
CPPE Composite Profit per Employee
CBPE Composite Business per Employee
CGPR : Composite Gross Profit Ratio
CNPR : Composite Net Profit Ratio
CRONR : Composite Return on Net worth Ratio
CROAR : Composite Return on Assets Ratio
CIOAR : Composite Income on Assets Ratio
CDTER : Composite Debt to Equity Ratio
CNNPAR : Composite Net Non-performing Assets Ratio
CDs :< Credit Deposits
CAC : Capital Account Convertibility
CWR :<Composite Wage Bills Ratio
DICGC : ]Deposit Insurance & Credit Guarantee Corporation of India
DRTs !)ebt Recovery Tribunals
DTL :] Debt and Time Liabilities
DB :] Dhanlaxmi Bank
DCB : Development Credit Bank
EWS : iconomically Weaker Section
FB : Federal Bank
ESBS : intire Selected Banking Sector
GPR Gross Profit Ratio
GDP Gross Domestic Products
HDFC : Housing Development Finance Corporation Limited
ICRR ncremental Cash Reserve Ratio
ICICI : [ndustrial Credit and Investment Corporation of India
IMF : [ntemational Monetary Fund
lAY ndira Awas Yojana
lOAR : ncome on Assets Ratio
IRDP [ntegrated Rural Development Programme
JPC :-foint Parliamentary Committee
JKB âmmu and Kashmir Bank
KB : Camataka Bank
LIG : ^ w Income Group
L Large Cap Segment
XVIII
Lie ; Life Insurance Corporation
LABs : Local Area Banks
M : Medium Cap Segment
NABARD : National Bank for Agriculture and Rural Development
NRIs : Non - Resident Indians
NPAs : Non - Paying Assets
NPAs : Non — Performing Assets
NPR ; Net Profit Ratio
NRF ; Nation Renewal Fund
NPSBs : New Private Sector Banks
NSS : National Saving Scheme
NSC : National Saving Certificates
NSE ; National Stock Exchange
OBC : Oriental Bank of Commerce
OPSBs : Old Private Sector Banks
PSUs : Public Sectors Undertakings
PNB : Punjab National Bank
PSB : Punjab & Sind Bank
P&LA/c Profit and loss account
PLR Prime Lending Rate
PMS : Portfolio Management Scheme
PSBs Pubhc Sector Banks
PPF Public Provident Fund
QIS Quarterly Information System
RWA Risk Weighted Assets
RBI Reserve Bank of India
RRBs Regional Rural Bank
SEBI Securities and Exchanges Board of India
S Small Cap Segment
SBI State Bank of India
SCBs Scheduled Commercial Banks
SLR Statutory Liquidity Ratio
SEB State Electricity Board
SLPE State Level Public Enterprise
SYND Syndicate Bank
SSI Small Scale Industry
UTI Unit Trust of India
UDCs Under Developed Countries
VRS Voluntary Retirement Scheme
VIJAYA Vijaya Bank
WBS Wage Bills Ratio
YES Yes Bank
XiX

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(Declaration

J, tfte undersigned Jisst (prof. J^mit % Mannar ftereSy,

dedare tfiat tftis tfiesis entitfed "TinatlciaC Statement

JLnafysis of^an^ng Sector of India'' is a resuft of

my own researcli worfi^carried out during tfie academic year 2014-

2016 and lias not Been previousCy suBmitted to any otfier

universityfor any otfier examination.

I fiereBy declare that a(t information in this document has

been obtained and -presented in accordance with academic rules

and ethical conduct.

December, 2016 Mnit K. Parmar

December, 2016 Asst. Prof. Amit K. Parmar

In worOf economy gcjyPofVS $ 70.2 triCCion in 2011, tde sfiare of

The share of services in India Qiyp increased from 33.3 percent in

^e main oBjective of the study is to anafyze the financiaC

HISTORY OF INDIAN B ANKIN6 SECTOR

Table Title of the Tables Page No

ARF : Asset Reconstruction Fund

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