Sample Format of Certificate of the
Statutory Auditors’ Certificate (SAC) with Annexure in Word
Format of Certificate of the Statutory
Auditors’ Certificate (SAC)
(On the letter head of the Statutory Auditors
of the company)
We have examined the books of accounts and other records of -------------------- (Name of company) for the Financial Year ending March 31, 20...... On the basis of the information submitted to us, we certify the following:
(Write
NA whichever is Not applicable)
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Sl. |
Particulars |
Details |
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1 |
Name of the company |
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2 |
Certificate of Registration No. |
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3 |
Registered office Address |
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4 |
Corporate office Address |
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5 |
The company has been classified by RBI as : (Investment Company / Loan Company / AFC / NBFC-MFI
/ NBFC- Factor / IFC / IDF- NBFC) |
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6 |
Net Owned Fund (in Rs. Crore) (Calculation of the same is given in the
Annex) |
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7 |
Total Assets (in Rs. Crore)
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8
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Asset-Income pattern: (in terms of RBI Press Release 1998-99/1269
dated April 8, 1999) a) % of Financial Assets to Total Assets b) % of Financial Income to Gross Income
(NBFC-Factor / NBFC-MFI / AFC / IFC
may also report separately below) |
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9 |
Whether the company was holding any Public
Deposits, as on March 31, ____? If Yes, the amount in Rs. Crore |
(Yes/No) |
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10. |
Has the company transferred a sum not less
than 20% of its Net Profit for the year to Reserve Fund? (in
terms of Sec 45-IC of the RBI Act, 1934). |
(Yes/No/NA) |
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11 |
Has the company received any FDI? If Yes, did the company comply with the
minimum capitalization norms for the FDI? |
(Yes/No)
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12 |
If the company is classified as an
NBFC-Factor; a) % of Factoring Assets to Total Assets b) % of Factoring Income to Gross Income |
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13 |
If the company is classified as an
NBFC-MFI; % of
Qualifying Assets to Net Assets (refer to Notification DNBS.PD.No.234 CGM (US) 2011 dated December 02,
2011) |
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14 |
If the company is classified as an AFC; a) % of Advances given for creation of physical
/ real assets supporting economic activity to Total Assets b) %
of income generated out of these assets to Total Income |
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15 |
If the company is classified as an NBFC-IFC % of Infrastructure Loans to Total Assets |
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16 |
Has there been any takeover/acquisition
of control/ change in shareholding/ Management during the year which required
prior approval from RBI? (please refer to per DNBR (PD) CC. No. 065/03.10.001/2015-16
dated July 09, 2015 on the subject for details) |
(Yes/No) If yes, please specify. |
In terms of paragraph 2 of Notification
No. DNBS.201 /DG(VL)-2008 dated
September 18, 2008, a separate report to the Board of Directors of the company
has been made.
I have read and understood paragraph
5 of Notification No. DNBS. 201
/DG(VL)-2008 dated September 18, 2008.
Signature and Stamp of the
Statutory Auditor: Date: ____________
Place: ___________
Annex
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Capital
Funds - Tier I |
(Rs. In crore) |
|
1. |
Paid
up Equity Capital |
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2. |
Pref.
shares to be compulsorily converted into equity |
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3. |
Free
Reserves: |
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a. General Reserve |
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b. Share Premium |
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c. Capital
Reserves |
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e. Capital Redemption Reserve |
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f. Credit Balance
in P&L Account |
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g. Other free
reserves (may be be specified) |
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4. |
Special Reserves |
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Total
of 1 to 4 |
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5. |
Less: i.
Accumulated balance of loss |
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ii.
Deferred Revenue Expenditure |
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ii.
Deferred Tax Assets (Net) |
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iii.
Other intangible Assets |
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Owned Fund |
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6. |
Investment
in shares of (i)
Companies in the same group |
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(ii)
Subsidiaries |
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(iii)
Wholly Owned Subsidiaries |
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(iv)
Other NBFCs |
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7. |
Book
value of debentures, bonds outstanding
loans and advances, bills purchased and iscounted(including H.P. and lease
finance) made to, and deposits with (i) Companies in the same group |
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(ii)
Subsidiaries |
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(iii)
Wholly Owned Subsidiaries/Joint Ventures Abroad |
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8. |
Total
of 6 and 7 |
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9. |
Amount
in item 8 in excess of 10% of Owned Fund |
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10. |
Net Owned Fund |
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