RBI / NBFC · Professional Utility

NBFC Net Owned Funds & CRAR

Compute Net Owned Funds (NOF) from owned-fund components and group exposures, and the Capital to Risk-weighted Assets Ratio (CRAR), with the regulatory minimums flagged.

₹

Inputs (₹ in lakh)

Owned funds

Paid-up equity capital

Preference shares (compulsorily convertible)

Free reserves & surplus

Securities premium

Less: deductions

Accumulated losses

Deferred revenue expenditure

Intangible assets

Group exposures (for NOF)

Investments in shares of subsidiaries / group cos

Loans / advances / debentures to group cos

Excess over 10% of owned funds is deducted to arrive at NOF.

CRAR

Tier I capital

Tier II capital

Risk-weighted assets (RWA)

Net Owned Funds

₹0

CRAR

≡

Working

Indicative computation. NOF and CRAR follow the RBI Master Direction framework; the minimum NOF (being phased to ₹10 crore) and minimum CRAR (15%, with Tier I ≥ 10% for many categories) vary by NBFC layer/category. Tier II capital counts only up to Tier I. Confirm the applicable thresholds for the NBFC's classification against the current RBI Master Directions.