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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 Equivalents4.1 195,481,815 192,515,347 262,336,228
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Placement with Bank and Financial Institutions
4.2 304,820,000 300,960,000 291,960,000
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Loans and Advances to Members4.3 1,240,061,190 1,229,133,337 1,083,264,561
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Loans and Advances to Staff4.4 7,078,019 6,480,299 4,459,136
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Investment Securities4.5 2,811,000 2,351,000 2,351,000
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Current Tax Assets4.6 8,555,770 7,835,451 6,304,722
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Non Current Assets Held for Sale4.7 3,286,145 3,286,145 2,486,145
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Property, Plant and Equipment4.8 51,164,590 47,450,602 32,594,058
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Right of Use Assets4.9 1,065,952 1,251,336 1,436,719
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Goodwill and Intangible Assets4.10 1,237,973 1,396,869 986,439
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Other Assets4.12 8,322,069 5,410,457 3,671,633
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Total Assets 1,823,884,523 1,798,070,841 1,691,850,640
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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 Member4.13 1,619,425,554 1,622,561,329 1,521,930,770
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Borrowings4.14 20,105,000 13,612,500 15,655,000
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Provision for Employee Benefits4.15 6,536,630 4,245,740 4,880,320
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Deferred Tax Liabilities4.11 (0) (0) 1,144,325
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Deferred Grant Income4.16 521,417 579,353 643,725
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Lease Liabilities4.9 1,237,718 1,345,355 1,436,719
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Grant Liabilities4.17 290,000 300,000 904,093
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Other Liabilities4.18 12,074,641 12,285,215 13,390,695
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Total Liabilities 1,660,190,959 1,654,929,492 1,559,985,648
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Equity
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Share Capital4.19 66,685,000 59,585,000 53,631,000
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General Reserve Fund4.20 70,332,486 65,946,665 63,176,729
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Patronage Refund Reserve 3,037,246 1,991,771 2,851,455
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Other Statutory Reserves4.21 15,981,988 10,547,927 9,391,419
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Revaluation Reserve 7,656,843 5,461,692 5,461,692
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Retained Earnings - (391,706) (2,647,302)
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Total Equity 163,693,563 143,141,349 131,864,993
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Total Liabilities and Equity 1,823,884,523 1,798,070,841 1,691,850,640
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 As per our report of even date
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