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ABC Savings and Credit Cooperative Limited
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Statement of Financial Position
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As on 32nd Ashadh, 2082
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Amount in NPR
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RestatedRestated
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ParticularsNote As at 32nd Ashadh 2082 As at 31st Ashadh 2081 As on 1st Shrawan 2080
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Assets
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Cash and Cash Equivalents4.1 7,642,629 6,871,672 6,246,975
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Placement with Bank and Financial Institutions
4.2 10,319,988 9,375,830 9,283,000
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Loans and Advances to Members4.3 127,132,791 125,356,080 123,270,443
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Loans and Advances to Staff4.4 5,078,019 3,980,299 3,459,136
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Investment Securities4.5 1,211,000 951,000 951,000
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Current Tax Assets4.6 716,999 842,646 706,629
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Investment Property4.7 2,134,450 1,984,450 934,450
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Property, Plant and Equipment4.8 23,292,263 21,316,775 20,475,463
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Goodwill and Intangible Assets4.9 902,277 775,856 693,770
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Other Assets4.11 7,322,069 3,010,457 2,838,262
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Total Assets 185,752,485 174,465,065 168,859,128
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ParticularsNote As at 32nd Ashadh 2082 As at 31st Ashadh 2081 As on 1st Shrawan 2080
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Liabilities
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Deposits from Member4.12 141,275,374 134,477,595 129,851,054
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Borrowings4.13 2,305,000 1,312,500 1,565,500
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Provision for Employee Benefits4.14 2,942,704 2,496,203 2,113,505
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Deferred Tax Liabilities4.10 481,296 364,141 1,064,562
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Grant Liabilities4.15 534,940 629,000 977,541
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Other Liabilities4.16 2,308,139 2,000,579 1,981,037
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Total Liabilities 149,847,452 141,280,019 137,553,198
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Equity
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Share Capital4.17 17,186,000 15,686,000 13,732,000
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General Reserve Fund4.18 9,101,245 7,953,755 7,076,729
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Patronage Refund Reserve 198,232 555,781 570,291
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Other Statutory Reserves4.19 4,891,134 7,886,297 9,391,419
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Revaluation Reserve 3,828,421 2,730,846 2,730,846
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Fair Value Reserve 700,000 550,000 300,000
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Retained Earnings - (2,177,633) (2,495,355)
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Total Equity 35,905,032 33,185,046 31,305,930
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Total Liabilities and Equity 185,752,485 174,465,065 168,859,128
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 As per our report of even date
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* Note: Under the SMEs framework, the three-column presentation is optional; however, reconciliation of equity is mandatory.
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 (0.00) (0.00) -
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