14. Provisions, Contingencies and Contingent assets:

14.1 In conformity with AS 29, "Provisions, Contingent
Liabilities and Contingent Assets", issued by the Institute
of Chartered Accountants of India, the Bank recognises
provisions only when it has a present obligation as a
result of a past event, and would result in a probable
outflow of resources embodying economic benefits will
be required to settle the obligation, and when a reliable
estimate of the amount of the obligation can be made.

14.2 No provision is recognised for:

a) any possible obligation that arises from past events
and the existence of which will be confirmed only
by the occurrence or non-occurrence of one or
more uncertain future events not wholly within the
control of the Bank; or

b) any present obligation that arises from past events
but is not recognised because:

i. it is not probable that an outflow of resources
embodying economic benefits will be required
to settle the obligation; or

ii. a reliable estimate of the amount of obligation
cannot be made.

Such obligations are recorded as contingent
liabilities. These are assessed at regular intervals
and only that part of the obligation for which an
outflow of resources embodying economic benefits
is probable, is provided for, except in the extremely
rare circumstances where no reliable estimate can
be made.

14.3 Provision for reward points in relation to the debit card
holders of the Bank is made on estimated basis.

14.4 Contingent assets are not recognised in financial
statements since this may result in the recognition of
income that may never be realised.

15 Special Reserves:

Revenue and other Reserve include Special Reserve created
under Section 36(i)(viii) of the Income Tax Act, 1961.

16 Segment Reporting

In accordance with the guidelines issued by the Reserve Bank
of India (RBI) and in compliance with Accounting Standard
17 - Segment Reporting issued by the Institute of Chartered
Accountants of India, the Bank has identified business
segments as its primary reporting segments and geographical
segments as its secondary reporting segments.

The Bank's operations are presently confined within India
and there are no reportable geographical segments outside
India. Accordingly, segment reporting disclosures have been
presented based on primary (business) segments only.

17 Earnings per Share:

a) The Bank reports basic and diluted earnings per share
in accordance with AS 20 - "Earnings per Share" issued
by the Institute of Chartered Accountants of India.
Basic Earnings per Share is computed by dividing the
Net Profit after Tax for the year attributable to equity
shareholders by the weighted average number of equity
shares outstanding during the year.

b) Diluted earnings per share reflect the potential dilution
that could occur if securities or other contracts to issue
equity shares were exercised or converted during the
year. Diluted earnings per equity share is calculated by
using the weighted average number of equity shares and
dilutive potential equity shares outstanding during the
year.

The average LCR for the quarter ended March 31, 2026, was at 165.67% as against 194.89% for the quarter ended March 31,
2025 and well above the regulatory prescribed minimum requirement of 100%. The average HQLA for the quarter ended March
31,2026, was '94,792.00 Crore as against '92,665.00 Crore for the quarter ended March 31,2025.

The average LCR for the year ended March 31, 2026, was at 210.35 % as against 215.75% for the year ended March 31,2025.
c. Net Stable Funding ratio (NSFR):

The Bank computes and maintains Net Stable Funding Ratio (NSFR) in accordance with guidelines issued by the Reserve Bank
of India under Basel III framework on Liquidity Standards vide Circular no RBI/DOR/2025-26/1 63 DOR.LRG.No.82/13-1 0-
001/2025-26 dated 28.1 1.2025.

The objective of NSFR is ensure reduction in funding risk over a longer time horizon extending to one year by requiring banks to
fund their activities in relation to the composition of their assets and off-balance sheet activities, with sufficiently stable sources
of funding on an on-going basis. A sustainable funding structure is intended to reduce the probability of erosion of a Bank's
liquidity position due to disruptions in the regular sources of funding. NSFR limits over-reliance on short term wholesale funding,
encourages better assessment of funding risk across all on and off-balance sheet items, and promotes funding stability.

The NSFR is defined as the amount of available stable funding relative to the amount of required stable funding. "Available stable
funding" (ASF) is defined as the portion of capital and liabilities expected to be reliable over the time horizon considered by the
NSFR, which extends to one year. The amount of stable funding required ("Required stable funding") (RSF) is a function of the
liquidity characteristics and residual maturities of the various assets held by the Bank as well as those of its off-balance sheet
(OBS) exposures. The Available Stable Funding (ASF) is primarily driven by the total regulatory capital as per Basel III Capital
Adequacy guidelines stipulated by RBI and deposits from retail customers, small business customers and non-financial corporate
customers. Under the Required Stable Funding (RSF), the primary drivers are unencumbered performing loans with residual
maturities of one year or more.

(Available Stable Funding (ASF))

NSFR = -> 100%

(Required Stable Funding (RSF))

The runoff factors for the stressed scenarios are prescribed by the RBI, for various categories of liabilities (viz., deposits, unsecured
and secured wholesale borrowings), undrawn commitments, derivative-related exposures, and offset with inflows emanating from
assets maturing within the same time period. The minimum NSFR requirement set out in the RBI guideline is 100%.

The Liquidity Risk Management of the Bank is governed by the Asset Liability Management (ALM) Policy approved by the Board.
The Asset Liability Committee (ALCO) is a decision-making unit responsible for implementing the liquidity and interest rate risk
management strategy of the Bank in line with its risk management objectives and ensures adherence to the risk tolerance/limits
set by the Board.

Central Bank of India on standalone basis maintained Available Stable Funding (ASF) of '4,41,752.69 Crore against the RSF
requirement of '3,22,667.02 Crore as on March 31,2026. The NSFR for the quarter ended March 2026 is at 136.91%.

ii. Acquisition of shares due to conversion of debt to equity during the restructuring process: Equity shares acquired by
way of conversion of debt to equity during the restructuring process did not exceed the prescribed regulatory ceilings/
restriction on capital market exposure, investment in para banking activities & intra group exposure.

e. Divergence in asset classification and provisioning:

As per Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 a
bank shall make suitable disclosures as mentioned below, if either or both of the following conditions are satisfied:

i. the additional provisioning for NPAs assessed by RBI as part of its supervisory process, exceeds five per cent of the
reported profit before provisions and contingencies for the reference period, and

ii. the additional Gross NPAs identified by the RBI as part of its supervisory process exceed five per cent of the reported
incremental Gross NPAs for the reference period.

As the divergences are within threshold limit as specified above, no disclosure on divergence in asset classification and
provisioning for NPAs is required with respect to RBI's annual supervisory process for FY 2024-25.

f. Disclosure of Transfer of Loan Accounts (SMAs & NPAs) in terms of RBI's Directions on Transfer and Distribution of
Credit Risk issued vide RBI/DOR/2025-26/159 DOR.STR.REC.No.78/21.04.048/2025-26 dated November 28, 2025

Sale of Loans:

i. Details of stressed loans (NPA) transferred during the Year:

ii. No excess provision has been reversed to the Profit & Loss account on account of sale of stressed loan.

iii. The Bank has not transferred any Special Mention Account and loan not in default.

Purchase of Loans:

iv. There are no stressed loans/NPA acquired during the current year as well as in Previous year

v. Details of Standard Assets Acquired through assignment/Novation and Loan Participation:

iii. Disclosure with respect to accounts kept as standard due to the Court order:

As per directions of RBI vide letter no 10655/21.04.048/2018- 19 dated 21.06.2019 (as amended from time to time)
disclosure with respect to accounts kept as standard due to the Court order, there are two borrower accounts with
cumulative outstanding balance of '4.63 Crore as on 31.03.2026 are classified as Standard pursuant to the Court/
NCLT directions/orders. Further, bank is holding provision of '1.83 Crore as per IRAC Norms, including provision for
unrealized interest.

iv. Disclosure for Provision of Large Borrowal Account:

Pursuant to the amendments issued by the reserve bank of India vide Master Direction-Prudential Norms on Income
Recognition, asset Classification & provisioning (IRACP) Direction, 2025, dated December 04, 2025, Paragraph 117
under Chapter IV- Provisioning Norms has been withdrawn.

In view of the above regulatory change, the Bank has reassessed the provisioning requirement relating to provisions
maintained under the erstwhile Paragraph 117. Accordingly, provision amounting to '170.69 Crore, outstanding as on
December 31, 2025 has been reversed during this reporting period.

v. Additional Provisions at higher than prescribed rates:

In compliance to the RBI guidelines on Prudential norms on Income Recognition, Asset Classification and Provisioning
pertaining to Advances vide RBI/DOR/2025-26/164 DOR.STR.REC.83/21.04.048/2025-26 dated 28.1 1.2025, Point No.
G of chapter IV, Bank, after evaluation of various sectors, had changed the sectors considered as Stress for the purview
of additional provision at higher than prescribed rates in Standard Advances in accordance with the Bank's Industry
Outlook "Negative Outlook" Sectors. Accordingly Stressed Sector has been reviewed as under.

k. Disclosure in respect of Additional Provision to be made as per RBI guidelines on Prudential Framework for Resolution of
Stressed Assets dated 28.11.2025:

RBI vide their circular no. RBI/DOR/2025-26 DOR.STR.REC.84/21.04.048/2025-26 Nov 28, 2025 on Prudential Framework
for Resolution of Stressed Asset issued guidelines for implementation of Resolution Plan, also containing requirements of
additional provision as per Para 47 of this RBI circular. The outstanding in such cases as at March 31,2026 is '341.18 Crore
( '384.39 Crore for March 31, 2025) and in compliance of the above RBI circular, the Bank has held additional provision
of '95.49 Crore as at March 31, 2026 ( '127.82 Crore for March 31, 2025) and hold total provision of '328.91 Crore
('213.76 Crore for March 31,2025) as at March 31,2026.

Resolution of Stressed Assets:

As per RBI circular RBI/DOR/2025-26/165 DOR.SRT.REC.84/21.04.048/2025-26 dated 28^th Nov 2025, the bank has
implemented Resolution plans for its 12 borrowers (Total 10 borrowers was there at march 31,2025) having total exposure
'5,358.48 Crore ( '4,591.79 Crore as at March 31, 2025) at the time of implementation. The total exposure outstanding in
such resolved accounts as at March 31, 2026 '1,381.86 Crore ('1,327.26 Crore for March 31,2025).

l. Disclosure on Large Exposure framework:

Details of Accounts where bank has exceeded prudential exposure ceilings as per Large Exposure (LE) Framework in respect
of any Individual and Group Account based on Tier-1 capital as per RBI Master Directions Ref no.DOR.CRE,.REC.70/07-01-
002/2025-26/ on Reserve Bank of India (Commercial Banks Prudential Norms on Capital Adequacy) Directions, 2025 dated
November 28, as updated from time to time are as below: -

e) Disclosures on risk exposure in derivatives:

i) Qualitative Risk Disclosures

a) The Bank currently deals in over the counter (OTC) interest rate and currency derivatives as also in Interest Rate
Futures and Exchange Traded Currency Derivatives. Interest Rate Derivatives dealt by the Bank are rupee interest rate
swaps and foreign currency interest rate swaps. Currency derivatives dealt by the Bank are USD/INR currency swaps
and cross currency swaps. The products are offered to the Bank's customers to hedge their exposures, and the Bank
also enters into derivatives contracts to cover off such exposures. Derivatives are used by the Bank both for trading
as well as hedging balance sheet items.

b) Derivative transactions carry market risk i.e. the probable loss the Bank may incur because as a result of adverse
movements in interest rates/exchange rates and credit risk i.e. the probable loss the Bank may incur if the counterparties
fail to meet their obligations. The Bank's "Policy for Derivatives" approved by the Board prescribes the market risk
parameters (Greeks limits, Loss Limits, cut-loss triggers, open position limits, duration, modified duration, PV01 etc.)
as well as customer eligibility criteria (credit rating, tenure of relationship, limits and customer appropriateness and
suitability of policy (CAS) etc.) for entering into derivative transactions. Credit risk is controlled by entering derivative
transactions only with counterparties satisfying the criteria prescribed in the Policy. Appropriate limits are set for the
counterparties taking into account their ability to honor obligations and the Bank enters ISDA agreement with each
counterparty.

c) The Asset Liability Management Committee (ALCO) of the Bank oversees efficient management of these risks. The
Bank's Market Risk Management Department (MRMD) identifies, measures, monitors market risk associated with
derivative transactions, assists ALCO in controlling and managing these risks and reports compliance with policy
prescriptions to the Risk Management Committee of the Board (RMCB) at regular intervals.

d) The accounting policy for derivatives has been drawn-up in accordance with RBI guidelines, the details of which are
presented under Schedule 17: Significant Accounting Policies (SAP) for the financial year 2025-26.

e) Interest Rate Swaps are used for hedging of the assets and liabilities. The trading of Interest rate Swaps are also
undertaken by the bank.

f) Majority of the swaps were done with First class counterparty banks.

g) Derivative transactions comprise of swaps which are disclosed as contingent liabilities. The swaps are categorized
as trading or hedging.

h) Derivative deals are entered with only those interbank participants for whom counterparty exposure limits are
sanctioned. Similarly, derivative deals entered with only those corporates for whom credit exposure limit is
sanctioned. Collateral requirements for derivative transactions are laid down as a part of credit sanctions terms on a
case-by-case basis. Such collateral requirements are determined based on usual credit appraisal process. The Bank
retains the right to terminate transactions as a risk mitigation measure in certain cases.

i) Risk management policy approved by the Board of Directors for the use of derivative instruments to hedge/trade is
in place.

j) Policy for forward rate agreement, interest rate swaps, currency futures and interest rate futures for hedging the
interest rate risk in investment portfolio and also for market making is in place.

k) The risk management policies and major control measures like stop loss limits, counterparty exposure limits etc. as
approved by board of directors are in place.

l) Hedging swaps are marked to market at frequent intervals. Any mark to market gain or losses are booked to P&L
account on net basis.

m) Trading swaps are marked to market at frequent intervals. Any mark to market gain or losses are booked to P&L
account on net basis.

f) Credit Default Swaps

Bank has not taken any position in Credit Default Swap in the financial year 2025-26.

8. Disclosure Relating to securitization

Policy on Securitization of Standard Assets in line with RBI Guidelines has been approved by our Bank's Board. At present our
Bank has no exposure under this segment.

9. Off-Balance Sheet SPVs sponsored

The Bank had not floated any off Balance Sheet SPV.

10. Transfers to Depositor Education and Awareness Fund (DEA Fund)

15. Disclosure Requirements as per the Accounting Standards

The following information is disclosed in terms of Accounting Standards issued by The Institute of Chartered Accountants of India
(ICAI):

a) Accounting Standard - 5 Net Profit / loss for the period, Prior Period Items and changes in accounting policies:

(i) Prior Period Items: During the year, there were no material prior period income / expenditure items

(ii) Change in accounting policy:

There are no changes in the Accounting Policies followed during the year ended March 31,2026, as compared to those
followed in the previous financial year ended March 31,2025 except the following:

(iii) Change in accounting estimate:

The Bank has changed its method of depreciation on fixed assets from the Written Down Value (WDV) method to the
Straight-Line Method (SLM). The useful lives of assets and related changes have been disclosed in Schedule 17 - Significant
Accounting Policies.

As per Accounting Standard (AS) 5 - Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies,
a change in the method of depreciation is treated as a change in an accounting estimate and is applied prospectively.
Accordingly, the impact of these changes has been recognized in the current year.

The impact of the aforesaid changes has resulted in a decrease in depreciation and an increase in profit before tax of '49.30
Crore for the year ended March 31,2026.

b) Accounting Standard 9 - Revenue Recognition

Revenue has been recognized as described in item No. 2 of Significant Accounting Policies - Schedule 17.

The expected contribution to the Pension and Gratuity fund for the of March 2026 is '149.04 crore and '10.79 Crore
respectively which is to be received in the FY 2026-27.

iii. Defined Contribution Plan:

The bank has a defined contribution pension scheme (DCPS) applicable to all categories of officers and employees
joining bank on or after 01/04/2010. The scheme is managed by NPS trust under the aegis of the Pension Fund Regulatory
and Development Authority. Protean eGov Technologies Ltd (Formerly NSDL e-Governance Infrastructure Limited) has
been appointed as the Central Record Keeping Agency for the NPS. During 2025-26, the bank has contributed '339.90
crore (Previous year '300.26 crore).

iv. Employees' Provident Fund:

During the year bank has recognized expenses of '0.37 Crore and corresponding year '0.54 Crore on account of
employer contribution for the employees covered under PF option Scheme i.e. PF Optees.

e) Long Term Employee Benefits (Unfunded Obligation):

During the year bank has recognized expenses of '90.90 crore (Previous Year '232.31 crore) towards leave encashment
expenses based on actuarial valuation.

f) Provision for Contractual Employees as per new wages code:

During the year Bank has made Total provision of '0.29 Crore against the gratuity liability of total 35 Employees (Contractual/
Fixed Term basis) as per new wages code.

Actuarial Valuation Report as per AS15 (revised 2005) - Privilege Leave Benefits

h) Accounting Standard 17 -
Segment Reporting

As per the revised guidelines of Reserve Bank of India the Bank has recognized Treasury Operations Corporate/ Wholesale
Banking Retail Banking and other Banking business as primary reporting segments. There are no secondary reporting
segments.

Primary (Business Segment)

The following are the primary segments of the Bank: -

- Treasury

- Corporate / Wholesale Banking

- Retail Banking

- Other Banking Business.

The present accounting and information system of the Bank does not support capturing and extraction of the data in respect of
the above segments separately. However, based on the present internal, organizational and management reporting structure
and the nature of their risk and returns, the data on the primary segments have been computed as under:

i. Treasury -

The Treasury Segment includes the entire investment portfolio and trading in foreign exchange contracts and derivative
contracts. The revenue of the treasury segment primarily consists of fees and gains or losses from trading operations and
interest income on the investment portfolio.

ii. Corporate / Wholesale Banking -

The Corporate / Wholesale Banking segment comprises the lending activities of Corporate Accounts, Trust / Partnership
Firms Companies and statutory bodies which are not included under Retail Banking and Stressed Assets Management
Branch. These include providing loans and transaction services to corporate and institutional clients.

iii. Retail Banking -

The Retail Banking Segment comprises of retail branches, which primarily includes Personal Banking activities including
lending activities to corporate customers having banking relations with these branches. The Retail Banking Segment
consists of all exposures up to a limit of '7.50 Crore (including Fund Based and Non-Fund Based exposures) subject to
orientation product granularity criteria and individual exposures. This segment also includes agency business and ATMs.

iv. Other Banking business -

Segments not classified under (1) to (3) above are classified under this primary segment.

Secondary (Geographical Segment)

Geographical Segment: Since the operations of the Bank are within India only, Geographical Segment is not applicable.

As per RBI's Financial Statements, Presentation and Disclosure Directions vide RBI/DOR/2025-26/167 DOR.ACC.REC.
No.86/21.04.018/2025-26 dated November 28, 2025, for disclosure under Accounting Standard 17, Segment reporting,
'Digital Banking' has been identified as a sub-segment under Retail Banking by the Reserve Bank of India (RBI). However,
as the proposed Digital Banking Unit (DBU) of the Bank has not yet commenced operations, hence applicability of the said
reporting will be on approval of RBI.

j) Accounting Standard -10 & Accounting Standard - 19 & (Freehold & Leases)

i. The premises of the Bank were revalued to reflect the market value as on 31.03.2024 based on valuation reports of
external independent valuers' and approved by the Board of Directors and '490.00 Crore ('329.98 Crore for Freehold
properties and '160.02 Crore for Leasehold properties) increases in value thereof have been credited to Revaluation
Reserve Account.

ii. In case of assets, which have been revalued, the depreciation is provided on the revalued amount charged to Profit &
Loss Account and the amount of incremental depreciation attributable to the revalued amount '60.71 Crore up to March
2026 (Previous year '163.08 Crore) is transferred from 'Revaluation Reserves' and credited to "Revenue and Other
Reserves".

iii. Land obtained on lease by bank includes market value as on 31.03.2026 is '6.51 Crore (Previous year '6.51 Crore) with
written down value of '5.35 Crore (Previous year '5.58 Crore), the lease period of which has expired, and the bank is
still having its offices/building on these lands.

iv. As per AS-19, operating leases primarily comprise office premises and staff residences, which are renewable at the
option of the Bank.

a) Liability for Premises taken on non-cancellable operating lease are ' NIL as on 31.03.2026.

b) Amount of lease payments recognized in the P&L Account for operating leases is '535.63 Crore as on 31.03.2026
(Previous year '521.53 Crore).

v. Additional Disclosure:

The title of property amounting to '37.13 Crore (Revalued value as on Mar-21) acquired on disposal of security has
been got registered by the bank in its favor during the financial year 2024-25. As the matter with the borrower is sub-
judice neither the rent received on such property has been accounted for as income nor the property has revalued after
31.03.2021 to reflect its market value.

l) Accounting Standard 21- Consolidated Financial Statements:

The financial results of the associates and subsidiaries have been consolidated with the parent bank in compliance with
Accounting Standard 23 and Accounting Standard 21 respectively.

m) Accounting Standard 22 -Accounting for Taxes on Income

i) During the quarter and year ended March 31,2026, the Bank revised its estimates relating to measurement of Deferred Tax
Assets (DTA) in view of amendments under the Income Tax Act, 2025 as amended by the Finance Act,2026, particularly
with respect to utilization of MAT Credit. Further, considering the Tax Benefit & utilization of MAT Credit Entitlement the
Bank's management is of the view that from Tax period 2026-27 bank will opt new tax Regime.

Accordingly, the Bank has remeasured its net Deferred Tax Assets as per AS 22 - "Accounting for Taxes on Income" using
the tax rate of 25.168% (previously 34.944%), resulting in a one-time charge of '632.39 Crore to the Statement of Profit
and Loss for the quarter ended March 31,2026. Net DTA recognized amounts to '1,628.06 Crore as of March 31,2026
(previous year: '3,145.57 Crore).

Further, the Bank has opted to continue with the existing tax regime for Financial Year 2025-26 and recognized current
tax at 34.944% (instead of 25.168%) to preserve MAT Credit Entitlement outstanding in the books as on March 31,2026.

ii) Keeping in view the significant provisioning requirements and revision in guidelines of Deferred Tax Assets (DTA) in
CET1 calculation by RBI tax review based on management's estimate of possible tax benefits against timing difference
has been carried out and '1,628.06 Crore has been recognized as Deferred Tax Assets as of March 31, 2026 taking
applicable tax rate of 25.168%. Component of deferred tax assets/ liabilities as on March 31,2026 are as under:

Net decrease in Deferred Tax Assets for the Financial Year 2025-26 is '1,517.50 Crore (Previous year '1,149.01 Crore)
has been recognized in profit & loss account.

n) Accounting Standard 23 -

Accounting for Investments in associates in consolidated financial Statements Since Investments of the bank in its Associates
are participative in nature and the Bank having the power to exercise significant influence on their activities, such Investments
are recognized in the Consolidated Financial Statements of the Bank.

o) Accounting Standard -24 Discontinuing Operations:

The Bank, during the financial year 2025-26, has not discontinued any of its major business activities/ operations which
resulted in discharging of liabilities and realization of the assets and no decision has been finalized to discontinue a business
activity in its entirety which will have the above effects.

Claims against the bank not acknowledged as debt under contingent liabilities (schedule 12) includes '5,937.71 Crore
(Previous year '6,519.17 Crore) towards disputed Income Tax liability of the parent Bank. It includes Income tax appeals at
various levels by bank and Income tax department. Provision for disputed amount of taxation is not considered necessary
by the Bank based on various judicial pronouncements and favorable decisions in Bank's own case. Payments/ adjustments
against the said disputed dues are included under Other Assets (schedule 11). Disputed service tax matter and GST matter as
on March 31,2026, is '22.92 Crore.

17. Additional Disclosures: -

a) Implementation of the Guidelines on Information Security Electronic Banking Technology Risk Management and Cyber Frauds.
The bank has formulated policy/procedures as per RBI circular RBI/2010-11/494 DBS.CO.ITC.BC.No. 6/31.02.008/2010-11
dated April 29, 201 1. These policy/procedures are being reviewed by the management of the bank on periodical basis. The
Information Security Management System (ISMS) policy was last reviewed by the Board of Directors in the meeting held on
24.03.2026.

b) Payment to Micro, Small & Medium Enterprises under the Micro, Small & Medium Enterprises Development Act, 2006: -
There has been no reported cases of the delayed payments of the principal amount or interest due to Micro, Small & Medium
Enterprises.

c) With reference to the RBI guidelines DBOD No.BP.BC.57/62-88 dated December 31, 1988, Inter-Bank Participation
Certificates (IBPC) Lending has been undertaken by the bank & accordingly, the outstanding as on 31.03.2026 is '10,820.00
Crore Interest income is therefore '319.67 Crore.

d) Balancing of Books / Reconciliation:

i. The parent Bank is under process of reconciling the outstanding balances/entries in various heads of accounts included
in Inter office adjustment (IBR) account. The Net balance of IBR account as of March 31, 2026, is '2.42 Crore (Net
Credit) and as at March 31,2025 is '0.26 Crore (Net Credit)

ii. The reconciliation of the following items is in progress:

- Inter Branch Office Balance

- Inter Bank Accounts

- Suspense Accounts

- Clearing & other Adjustment Accounts

- Certain balances in nominal account

- Nostro Accounts

- Balances related to ATM Department

- Mirror Accounts maintained by Central Card Department and other balances

- Data/System updating of Agricultural and Priority Sector Advances

- Fixed Asset

f) The Board of Directors of Central bank of India have approved 4^th interim dividend of '0.60 per equity share (i.e. 6.00 % on
the face value of '10 per equity share) for financial year 2025-26.The Bank had already declared interim dividend of total@
6.00% for the first three quarters for Financial Year 2025-26, Total dividend paid/approved for the financial year '1.20 per
share i.e. 12.00%.

g) Previous year figures have been re-grouped / re-classified wherever considered necessary to confirm current year's
classification.