#1Bank of India Relationship beyond banking Corporate Presentation March 2020#2DISCLAIMER बैंक ऑफ़ इंडिया Bank of India This presentation has been prepared for general information purposes in respect of Bank of India ("Bank") together with its subsidiaries (together, with the Bank, the "Group") only, without regard to any specific objectives, suitability, financial situations and needs of any particular person and does not constitute any recommendation or form part of any offer or invitation, directly or indirectly, in any manner, or inducement to sell or issue, or any solicitation of any offer to purchase or subscribe for, any securities of the Bank in any jurisdiction, nor shall it or any part of it or the fact of its distribution form the basis of, or be relied on in connection with, any contract or commitment therefor. This presentation does not solicit any action based on the material contained herein. Nothing in this presentation is intended by the Group to be construed as legal, accounting or tax advice. This presentation has not been approved and will not or may not be reviewed or approved by any statutory or regulatory authority in India or by any Stock Exchange in India. This presentation contains certain forward-looking statements relating to the business, financial performance, strategy and results of the Group and/ or the industry in which it operates. Forward-looking statements are statements concerning future circumstances and results, and any other statements that are not historical facts, sometimes identified by the words including, without limitation "believes", "expects", "predicts", "intends", "projects", "plans", "estimates", "aims", "foresees", "anticipates", "targets", and similar expressions. The forward-looking statements, including those cited from third party sources, contained in this presentation are based on numerous assumptions and are uncertain and subject to risks. A multitude of factors including, but not limited to, changes in demand, competition and technology, can cause actual events, performance or results to differ significantly from any anticipated development. Neither the Group nor its affiliates or advisors or representatives nor any of its or their parent or subsidiary undertakings or any such person's officers or employees guarantees that the assumptions underlying such forward-looking statements are free from errors nor does either accept any responsibility for the future accuracy of the forward-looking statements contained in this presentation or the actual occurrence of the forecasted developments. Forward-looking statements speak only as of the date of this presentation and are not guarantees of future performance. As a result, the Group expressly disclaims any obligation or undertaking to release any update or revisions to any forward-looking statements in this presentation as a result of any change in expectations or any change in events, conditions, assumptions or circumstances on which these forward looking statements are based. Given these uncertainties and other factors, viewers of this presentation are cautioned not to place undue reliance on these forward-looking statements. Certain numbers in these presentations and materials have been subject to routine rounding off and accordingly figures shown as total in tables and diagrams may not be an arithmetic aggregation of the figures that precede them. The information contained in these presentations and materials are only current as of the dates specified herein and have not been independently verified. None of the Group, its directors, promoter or affiliates, nor any of its or their respective employees, advisers or representatives or any other person accepts any responsibility or liability whatsoever, whether arising in tort, contract or otherwise, for any errors, omissions or inaccuracies in such information or opinions or for any loss, cost or damage suffered or incurred howsoever arising, directly or indirectly, from any use of this presentation or its contents or otherwise in connection with this presentation, and makes no representation or warranty, express or implied, for the contents of this presentation including its accuracy, fairness, completeness or verification or for any other statement made or purported to be made by any of them, or on behalf of them, and nothing in this presentation or at this presentation shall be relied upon as a promise or representation in this respect, whether as to the past or the future. Past performance is not a guide for future performance. The information contained in this presentation is current, and if not stated otherwise, made as of the date of this presentation. The Group undertakes no obligation to update or revise any information in this presentation as a result of new information, future events or otherwise. Any person/party intending to provide finance/ invest in the shares/businesses of the Group shall do so after seeking their own professional advice and after carrying out their own due diligence procedure to ensure that they are making an informed decision. This presentation is not a prospectus, a statement in lieu of a prospectus, an offering circular, an advertisement or an offer document under the Companies Act, 2013, as amended, the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended, or any other applicable law in India. This presentation is strictly confidential and may not be copied or disseminated, reproduced, re-circulated, re-distributed, published or advertised in any media, website or otherwise, in whole or in part, and in any manner or for any purpose. Any unauthorized use, disclosure or public dissemination of information contained herein is prohibited. No person is authorized to give any information or to make any representation not contained in or inconsistent with this presentation and if given or made, such information or representation must not be relied upon as having been authorized by any person. Failure to comply with this restriction may constitute a violation of the applicable securities laws. Neither this document nor any part or copy of it may be distributed, directly or indirectly, in the United States. The distribution of this document in certain jurisdictions may be restricted by law and persons in to whose possession this presentation comes should inform themselves about and observe any such restrictions. Accordingly, any persons in possession of the aforesaid should inform themselves about and observe any such restrictions. By reviewing this presentation, you agree to be bound by the foregoing limitations. You further represent and agree that you are located outside the United States and you are permitted under the laws of your jurisdiction to receive this presentation. You may not repackage or sell the presentation. Information contained in a presentation hosted or promoted by the Group is provided "as is" without warranty of any kind, either expressed or implied, including any warranty of fitness for a particular purpose. This presentation is not an offer to sell or a solicitation of any offer to buy the securities of the Bank in the United States or in any other jurisdiction where such offer or sale would be unlawful. Securities may not be offered, sold, resold, pledged, delivered, distributed or transferred, directly or indirectly, in to or within the United States absent registration under the United States Securities Act of 1933, as amended (the "Securities Act"), except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the Securities Act and in compliance with any applicable securities laws of any state or other jurisdiction of the United States. The Bank's securities have not been and will not be registered under the Securities Act. By accessing this presentation, you accept this disclaimer and any claims arising out of or in connection with this presentation shall be governed by the laws of India and only the courts in Mumbai, India, and no other courts shall have jurisdiction over the same. 2 2#3OVERVIEW बैंक ऑफ़ इंडिया Bank of India Overview Incorporated in 1906 and operated as a private bank until nationalization in 1969 One of the top five public sector banks in terms of assets and deposits¹ Principal banking operational units include: Corporate Banking Retail Banking Agricultural Banking ✓ ✓ MSME Banking ✓ International Banking Provides services on behalf of the Government like collection of taxes, broker stamp duty collection, and pension disbursements Provide bancassurance services for distribution of insurance products, mutual fund products, credit and debit cards, portfolio management services, depository participant services and merchant banking activities Awards & Accolades 2nd Most Trusted Brand in Public Sector Category 'ET Now' Survey (Fiscal 2019) - - Banking 2nd Most Trusted Brand - Banks Category - Reader's Digest Trusted Brand 2019 - Best Public Sector Bank Awards 2019- Synnex Group India Banking Summit & Best Performing Public Sector Bank in APY² Formation Day Campaign (Fiscal 2020) - PFRDA³ Most Innovative Large Size Bank of the Year - ETBFSI Excellence Awards 2019 SKOCH Order of Merit AWARD 2019 in GOLD Category for BOI Mobile As on Dec 31, 2019 ATM Bank's Network 5,089 5,750 Domestic Branches ATMs 28 States & 8 UTS 94.89 Mn Customers 19 Countries Shareholding Pattern As on Dec 31, 2019 0.44% 0.85% 4.83% 4.78% ■Government of India 1] Source: Indian Banks' Association. Available at http://www.iba.org.in/; 2] Atal Pension Yojana; 3] Pension Fund Regulatory and Development Authority 89.10% Insurance Mutual Funds/FI/Banks ■FPIs Others 3#4KEY MILESTONES Incorporated as 'The Bank of India Limited' in Mumbai Set up of branch office in London बैंक ऑफ़ इंडिया Bank of India Set up of branch office in Paris, Europe Initial Pubic Offering- Equity shares listed on NSE and BSE ESPS - 94.70% Employee Participation 1906 1921 1946 1969 1974 1982 1997 2008 2019 Started managing the clearing house of BSE Limited Nationalization of the Bank Introduction of health code system for evaluating & rating the Bank's credit portfolio Qualified Institutional Placement of Equity Shares 4#59MFY20 HIGHLIGHTS Total Deposits बैंक ऑफ़ इंडिया Bank of India Net Interest Income NIM Cost-Income Ratio Rs. 5,221.38 Bn (Rs. 5,151.28 Bn) Rs. 114.64 Bn (Rs. 96.13 Bn) 2.83% (2.41%) 46.23% (55.95%) Total Net Advances Operating Profit CASA PCR Rs. 3,366.61 Bn Rs. 88.66 Bn 42.69% 77.15% (Rs. 3,311.14 Bn) (Rs. 57.89 Bn) (42.65%) (76.76%) Yield on Average Net Profit ROAA GNPA Advances 8.60% Rs. 6.15 Bn 0.13% 16.30% (8.07%) (Rs. -57.99 Bn) (-1.28%) (16.31%) Cost of Average CRAR ROAE NNPA Deposits 4.56% 14.20% 3.12% 5.97% (4.48%) (12.47%) (-41.51%) (5.87%) Standalone financials; Figures mentioned in brackets correspond to 9MFY19 5#6FY19 HIGHLIGHTS Total Deposits बैंक ऑफ़ इंडिया Bank of India Net Interest Income NIM Rs. 5,208.62 Bn (Rs. 5,208.54 Bn) Rs. 136.58 Bn (Rs. 105.06 Bn) 2.55% (1.89%) Cost-Income Ratio 56.93% (56.04%) Total Net Advances Operating Profit CASA PCR Rs. 3,410.06 Bn Rs. 80.92 Bn 43.36% 76.95% (Rs. 3,413.80 Bn) (Rs. 71.39 Bn) (41.76%) (65.85%) Yield on Average Net Profit ROAA GNPA Advances 8.13% (7.12%) Rs. -55.47 Bn -0.91% 15.84% (Rs. -60.44 Bn) (-0.98%) (16.58%) Cost of Average CRAR ROAE NNPA Deposits 4.46% 14.19% -27.05% 5.61% (4.56%) (12.94%) (-31.84%) (8.26%) Standalone Financials; Figures mentioned in brackets correspond to FY18 6#7STRENGTHS Balanced Credit Portfolio Professional and Experienced Board and Senior Management Team बैंक ऑफ़ इंडिया Bank of India Recognized brand with over 110 years of operations and wide network across India and significant international presence Technology-enabled Systems and Infrastructure for Scalability Improving Financial Position and Stable Capital Base 7#8WIDE DISTRIBUTION NETWORK As on Dec 31, 2019 8 65 163 384 10 19 100 147 1 858 439 66 156 52 136 103 35 बैंक ऑफ़ इंडिया Bank of India Pan India Distribution Network Distribution of Domestic Branches Central 16.23% Metro 19.51% Total Branches - 5,089 519 344 61 254 492 50 2 368 Legends 4 2 13 >200 Branches 1 100-200 Branches 216 8 1-100 Branches State UT Presence in 28 States and 8 Union Territories Including Subsidiaries and Joint Ventures 5 South 13.48% As on Dec 31, 2019 4 North 27.71% West 17.88% East 24.70% 2 As on Dec 31, 2019 53 Branches* Rural 35.98% As on Dec 31, 2019 Urban 15.94% Global Presence Semi-Urban 28.57% 4 Global Subsidiaries 19 Countries 49,015 Customers Cross-Selling Opportunities Bancassurance services to Insurance Companies and Distribution of Mutual Fund Products General Insurance Health Insurance Life Insurance Mutual Funds 80#9DELIVERY CHANNELS 5,123 No. of Domestic Branches 5,127 5,092 5,093 5,089 बैंक ऑफ़ इंडिया Bank of India No. of ATMs and CRMs ATMS CRMS 7,717 7,423 6,154 6,168 5,750 L L 1,335 484 484 484 484 FY17 FY18 FY19 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 ('000) Internet Banking Users 6,519 5,887 5,773 5,299 4,180 ('000) Mobile Banking Users 151 187 1,290 894 2,285 FY17 FY18 FY19 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 The Bank has been rationalizing its Branch and ATM Network. The Bank migrated all of its branches to its core banking application platform in 2008 and expanded its ATM and internet banking networks, and introduced alternate delivery channels 9#10STRONG LIABILITY FRANCHISE Total Deposits INR Bn 5,400.32 5,208.54 5,208.62 5,151.28 5,221.38 FY17 FY18 4.68% FY17 FY19 9MFY19 9MFY20 Cost of Average Deposits¹ 4.56% FY18 39.84% Million 41.43% CASA % बैंक ऑफ़ इंडिया Bank of India 43.36% 42.65% 42.69% FY17 FY18 FY19 4.56% 86.57 4.48% 4.46% FY19 9MFY19 9MFY20 FY17 Customer Base 9MFY19 9MFY20 100.64 99.03 94.04 94.89 FY18 FY19 9MFY19 9MFY20 The deposit base largely comprises retail and the lack of bulk deposits provides the Bank with a deposit base with a lower concentration risk and increases the spread of the liability portfolio 1 Cost of Average Deposits is interest expense on Deposits divided by total quarterly average (Closing) Deposits 10#11BALANCED CREDIT PORTFOLIO INR Bn Total Net Advances बैंक ऑफ़ इंडिया Bank of India Break-up of Gross Domestic Advances RAM 48.96% 14.63% 3,664.82 3,413.80 3,410.06 3,311.14 3,366.61 16.45% 51.04% FY17 FY17 FY18 17.88% RAM 49.49% 17.69% 50.51% 9MFY20 15.49% 16.31% ■Retail ■Agri MSME Corporate & Others FY19 9MFY19 9MFY20 Yield on Average Advances¹ 8.60% 8.13% 8.07% 7.48% 7.12% FY17 FY18 FY19 9MFY19 9MFY20 Retail Advances INR Bn Retail Advances Retail Advances as % of Domestic Advances 588.48 564.92 535.24 417.93 14.63% 478.17 16.29% 17.22% 17.17% 17.69% FY17 FY18 FY19 9MFY19 9MFY20 The diversified credit portfolio helps in reducing the volatility and potential risks associated with concentrated credit portfolio in particular segments or sectors 1 Yield on Average Advances is interest income from Advances divided by total quarterly average (Closing) Advances. 11#12ASSET QUALITY 13.22% 16.58% Asset Quality 8.26% 6.90% 5.61% 5.87% 5.97% FY17 FY18 बैंक ऑफ़ इंडिया Bank of India Provision Coverage Ratio 76.95% 76.76% 77.15% 15.84% 16.31% 16.30% 65.85% 61.47% FY19 GNPA NNPA 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 Segment-Wise Gross NPA % of NPA to Advances % of NPA to Gross NPA 18.72% 18.09% 17.67% III. Corporate Agri MSME 3.04% Retail Corporate 62.72% Retail 3.38% Agri 16.70% INR Bn 145.56 167.22 Slippages & Recoveries 152.96 255.81 As on Dec 31, 2019 MSME 17.20% FY17 FY18 Reduction 195.70 179.45 FY19 ■Slippages 163.32 148.07 124.95 135.65 9MFY19 9MFY20 12#13ASSET QUALITY Domestic Gross Fund-Based Loans बैंक ऑफ़ इंडिया Bank of India Restructured Advances As on Dec 31, 2019 As on Dec 31, 2019 Sector Amount (Rs. Bn.) % of Advances Sector Amount (Rs. Bn.) Infrastructure 478.31 14.29% Basic metal and metal products 107.49 3.21% Textiles 65.80 1.97% Infra Aviation Textiles 18.49 15.52 0.54 Construction 48.83 1.46% Steel 1.08 Mining and quarrying (including coal) 46.95 1.40% Cement 1.92 Chemicals and chemical products 42.48 1.27% Services 1.04 Gems and jewelry 34.17 1.02% Hotels 1.01 Food processing 33.02 0.99% Agriculture 0.88 Vehicles, vehicle parts and transport 18.88 0.56% Others 42.1 equipment Rubber, plastics and their products 17.16 0.51% Other industries* 133.83 4.00% All industries 1,026.91 30.68% Standard Restructured Advances (Domestic) Standard Restructured Advances (Overseas) Standard Restructured Advances (Total) 82.60 0.33 82.93 Infrastructure Gross Fund-Based Loans Break-Up NCLT Accounts 10.1% 23.6% 0.3% ວ ■Power (including electricity) ■Telecommunication Roads and ports 66.0% Other infrastructure As on Dec 31, 2019 63.5 20.8 24.7 261.9 INR Bn 370.9 NCLT 1 List NCLT 2 List Accounts filed by Bol at NCLT Accounts filed by other banks at NCLT Total Includes cement and cement products, Petroleum, coal products and nuclear fuels, Paper and paper products, Beverage and tobacco, Wood and wood products, Leather and leather products, Glass and glassware 13#14CAPITAL ADEQUACY INR Bn CET-I Capital INR Bn Tier I Capital बैंक ऑफ़ इंडिया Bank of India CET-I Capital CET-1 (%) Tier I Capital Tier 1 (%) 336.83 337.32 338.70 338.22 308.66 308.98 270.39 274.44 248.58 249.93 11.01% 11.14% 11.07% 11.17% 9.73% 9.10% 8.91% 9.24% 7.87% 7.17% FY17 FY18 FY19 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 INR Bn Total Capital (Tier I + Tier II) Total Capital Capital Adequacy (%) 434.04 429.89 420.82 410.97 14.19% 14.20% 12.47% 12.14% 12.94% 370.65 INR Bn Risk Weighted Assets RWA RWA to Total Assets 55.34% 3,466.11 52.09% 48.94% 48.57% 48.07% 3,175.46 3,059.53 3,028.49 2,970.23 FY17 FY18 FY19 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 14#15FINANCIALS INR Bn Net Interest Income INR Bn 118.26 105.06 136.58 96.13 114.64 INR Bn Non Interest Income बैंक ऑफ़ इंडिया Bank of India 67.72 57.34 51.32 50.25 35.29 FY17 FY18 FY19 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 97.33 Operating Profit 80.92 71.39 57.89 INR Bn Net Profit 6.15 FY17 FY18 FY19 9MFY19 9MFY20 88.66 (15.58) FY17 FY18 FY19 9MFY19 9MFY20 Figures are on standalone basis and have been rounded off to two decimal points (55.47) (60.44) (57.99) 15#16FINANCIALS Net Interest Margin¹ 2.15% 1.89% FY17 FY18 Cost-Income Ratio बैंक ऑफ़ इंडिया Bank of India 2.83% 56.04% 56.93% 55.95% 2.55% 2.41% 47.67% 46.23% FY19 9MFY19 9MFY20 1 Net interest margin is the difference of interest earned and interest expended divided by the total quarterly average (closing) interest-earning assets. Return on Average Equity² 3.12% FY17 FY18 FY19 9MFY19 9MFY20 Return on Average Assets³ 0.13% FY18 FY19 9MFY19 9MFY20 FY17 FY18 FY19 9MFY19 9MFY20 -7.67% -0.25% -27.05% -31.84% -41.51% -0.91% -0.98% -1.28% 2 Return on average equity is the ratio of the net profit after tax to the quarterly average (closing) net worth (capital plus reserves). 3 Return on average assets is the ratio of the net profit after tax to the quarterly average (closing) assets. Figures are on standalone basis 16#17PROFESSIONAL AND EXPERIENCED BOARD Seasoned Professionals with Experience in their Fields Mr. Gopalaraman Padmanabhan Chairman and Non-Executive Director बैंक ऑफ़ इंडिया Bank of India Holds a bachelor's and master's degree in arts from the University of Kerala and a master's degree in business administration in international banking and finance from the University of Birmingham In the past he has served as an Executive Director of the Reserve Bank of India Mr. Atanu Kumar Das Managing Director & CEO Mr. Chaitanya Gayatri Chintapalli Executive Director Ms. Dakshita Das Non-Executive Nominee Director (Central Government) Mr. Subrata Das Non-Executive Nominee Director (RBI) Mr. Debabrata Sarkar Non-Executive Independent Director (Shareholder's nominee) Mr. D Harish Non-Executive Independent Director (Shareholder's nominee) Designated as Managing Director and CEO of the Bank on January 20, 2020 Holds a master's of arts degree in analytical and applied economics from Utkal University In the past, he has served as a general manager of Vijaya Bank Joined the Bank as a probationary officer in June 1985 and has handled managerial positions in the Bank across the country Holds a bachelor's degree in agriculture from Andhra Pradesh Agricultural University and is a certified associate of Indian Institute of Banking and Finance Appointed as a non-executive nominee director of the Bank on July 13, 2018 Additional secretary in the Department of Financial Services, Ministry of Finance and was the MD & CEO of National Housing Bank Regional director of the Reserve Bank of India, Hyderabad Appointed as a non-executive nominee director of the Bank on August 13, 2019 Holds a bachelor's in arts degree in economics and a master's in arts degree in analytical and applied economics from Utkal University In the past, he has served as the Chairman and Managing Director of Union Bank of India, ex-officio director of General Insurance Corporation of India Holds a master's degree in commerce from the University of Calcutta, is a member of the Institute of Chartered Accountants of India and a certified associate of the India Institute of Bankers Appointed as an independent director of the Bank on October 25, 2017 He has been awarded "Most Talented Coaching Leaders (India)" by CHRO Asia in 2017 Holds a bachelor's degree in commerce from the University of Madras and a post graduate diploma in personnel management and industrial relations from the Xavier Labour Relations Institute, Jamshedpur 17#18STRATEGIES (*191** बैंक ऑफ़ इंडिया Bank of India Expand the Bank's retail, agriculture and MSME lending profile by leveraging its existing customer base Continue to contain funding cost by sourcing low cost deposits such as CASA Focus on improving asset quality and containing NPA levels Leverage technology to increase cross selling opportunities, reduce cost and enhance customer experience Improving our risk management systems to ensure long-term sustainability of our business 18#19ANNEXURES बैंक ऑफ़ इंडिया Bank of India 19#20BALANCE SHEET Balance Sheet CAPITAL & LIABILITIES Capital FY17 FY18 FY19 9MFY19 बैंक ऑफ़ इंडिया Bank of India 9MFY20 10.55 17.44 27.60 17.44 32.78 Reserves & Surplus 308.52 350.13 402.54 296.53 453.41 Share Application Money Pending for Allotment 17.22 46.38 100.86 Minority Interest 0.81 1.59 1.62 1.62 1.70 Deposits 5423.52 5229.97 5225.55 5169.04 5241.82 Borrowings 394.91 435.98 442.65 418.29 450.96 164.72 116.74 162.50 167.10 182.76 6320.26 6151.84 6308.84 6170.87 6363.42 Other Liabilities & Provisions Total Liabilities ASSETS Cash & Balances with RBI 275.44 315.75 293.22 258.46 323.89 Balances with Banks and Money at Call & Short Notice 689.20 644.49 655.38 713.12 633.81 Investments 1307.51 1403.21 1509.05 1504.07 1611.21 Advances 3683.29 3432.89 3429.66 3331.12 3385.16 Fixed Assets 85.46 83.50 89.99 83.69 90.30 Other Assets 279.35 272.00 331.53 280.41 319.06 Total Assets 6320.26 6151.84 6308.84 6170.87 6363.42 Consolidated Figures in Rs. Bn. 20#21PROFIT & LOSS STATEMENT Profit & Loss Statement INCOME Interest Earned Other Income Total Income बैंक ऑफ़ इंडिया Bank of India FY17 FY18 FY19 9MFY19 9MFY20 395.85 383.13 410.05 301.35 320.06 68.19 58.46 52.64 32.74 51.01 464.05 441.59 462.69 334.08 371.06 EXPENDITURE Interest Expended 276.06 276.79 272.07 204.16 204.34 Operating Expenses 89.75 92.65 108.67 71.33 77.46 Total Expenses 365.81 369.44 380.74 275.49 281.80 Operating Profit 98.24 72.15 81.95 58.60 89.26 Provisions & Contingencies 122.36 158.75 168.53 149.39 80.10 Profit Before Tax -24.12 -86.60 -86.58 -90.79 9.15 Tax Expense -8.18 -25.87 -31.61 -33.17 2.76 Net Profit/Loss from Ordinary Activities after Tax -15.94 -60.73 -54.97 -57.62 6.40 Share of Earnings in Associates 1.02 0.91 0.71 1.18 -0.90 Minority Interest -0.21 -0.20 0.00 0.00 0.00 Net Profit/Loss for the Period -14.70 -59.61 -54.27 -56.44 5.50 Consolidated Figures in Rs. Bn. 21 21#22GLOSSARY बैंक ऑफ़ इंडिया Bank of India Term NIM Yield on Average Advances Cost of Average Deposits Description Net interest margin is the difference of interest earned and interest expended divided by the total quarterly average (Closing) interest-earning assets Yield on Average Advances is interest income from Advances divided by total quarterly average (Closing) Advances Cost of Average Deposits is interest expense on Deposits divided by total quarterly average (Closing) Deposits ROAE ROAA CRAR GNPA Return on Average Equity is the ratio of the net profit after tax to the quarterly (Closing) average net worth (capital plus reserves) Return on Average Assets is the ratio of the net profit after tax to the quarterly (Closing) average assets Capital to Risk (Weighted) Asset Ratio Gross Non Performing Assets NNPA Net Non Performing Assets PCR CASA CRM ATM NCLT RWA UPI RAM Provision Coverage Ratio Current and Savings Account ratio Cash Recycler Machine Automated Teller Machine National Company Law Tribunal Risk Weighted Assets Unified Payments Interface Retail, Agri and MSME 22 22