CAMELS Rating and Revenue Recognition Principle

(11). CAMELS ‡iwUs

-   GKwU Avw_©K cÖwZôv‡bi jvfRbKZv (Profitability), Drcv`bkxjZv (Productivity) Ges †fv³v mš‘wó (Customer’s Satisfaction) GB wZbwU Dcv`vb g~j¨vqY Kivi Rb¨ †h c×wZ AbymiY Kiv nq, Zv‡K CAMELS Rating e‡j|

-   e¨vs‡Ki mvwe©K Ae¯’v Rvbvi j‡¶¨ Ad mvBU mycviwfkb I  Gi K¨v‡gj †iwUs cÖPjb Kiv nq, hv 1993 mvj †_‡K e¨vsK wbqš¿Y wefv‡Mi Ad mvBU mycviwfkb BDwbU KZ…©K 24/08/1993 Zvwi‡Li wewmwW mvK©yjvi bs-20/93-Gi gva¨‡g cÖeZ©b Kiv n‡q‡Q|

-   CAMELS Rating QqwU Dcv`vb wb‡q MwVZ t

                   (i).      C = Capital Adequacy (g~ja‡bi ch©vßZv)

                 (ii).      A = Asset Quality (m¤ú‡`i ¸YMZgvb)

              (iii).      M = Management Quality (e¨e¯’vcbvi gvb)

              (iv).      E =  Earning (g~ja‡bi ch©vßZv)

                 (v).      L =  Liquidity (Zvij¨)

              (vi).      S =  Sensitivity to Market Risk (evRvi SzuwKi cÖwZ ms‡e`bkxjZv)

-   CAMELS Rating Gi g~j D‡Ïk¨ n‡jv e¨vs‡Ki mvwe©K Ae¯’v wbiƒcY Kiv Ges G‡`i kw³ I `ye©jZv wPwýZ Kiv| A_©vr,

(i).      Avw_©K kw³ I `ye©jZv;

(ii).      cÖ‡qvMMZ;

(iii).      e¨e¯’vcKxq;

-   GwU GKwU Aby‡gvw`Z m~‡Îi AvIZvq cÖ_‡g Dc‡ii C, A, M, E, L, S-Gi mswk­ó e¨vs‡Ki Ae¯’v c„_Kfv‡e wbY©q K‡i †iwUs Kiv nq|

-   cieZ©x‡Z GB †iwUs¸‡jvi Mo †iwUs †ei K‡i 1, 2, 3, 4, 5 GBfv‡e Composite Rating Kiv nq| GB Composite Rating 1, 2, 3, 4, 5 Gi wecix‡Z h_vµ‡g Strong, Satisfactory, Fair, Marginal I Unsatisfactory gZvgZ MÖnY Kiv nq|

-   mvaviYZ †h mg¯— e¨vs‡Ki Composite Rating G 5 nq Zv‡`i‡K evsjv‡`k e¨vsK mgm¨vMÖ¯— e¨vsK wn‡m‡e mbv³ K‡i cÖ‡qvRbxq e¨e¯’v MÖn‡Yi wb‡`©k †`q|

(12). Avq wPwýZKiY bxwZ (Revenue Recognition Principle)

-   cY¨ ev †mev †µZvi wbKU †h g~‡j¨ n¯—vš—i Kiv nq mvaviYZ Zv‡KB Avq ejv nq| GB Avq Øviv e¨emv‡qi m¤ú` e„w× cvq| ‡Kvb wbw`©ó mg‡q e¨emv‡qi weµq n‡Z bM` cÖvwß I wnmve cvIbv H wnmveKv‡ji Avq|

-   wbw`©ó wnmveKv‡ji Avq wba©viY Ges Dnvi wfwˇZ Avq weeiYx ˆZixKi‡Yi †¶‡Î GB bxwZ AZ¨š— ¸i“Z¡c~Y©| †h Avw_©K eQ‡i Avq AwR©Z nq Zv H eQ‡i wnmvefy³ KivB n‡jv Avq wPwýZKiY bxwZ|

-   Avq wPwýZKiY bxwZ‡Z wb‡gœv³ welqmg~n we‡ePbv Kiv nq t

                   (i).      cY¨ ev †mevi wewbg‡q cÖvß Avq‡K m¤ú‡`i Avš—tcÖevn aiv nq|

                 (ii).      wbw`©ó mg‡qi Avq AwR©Z n‡jB Zv‡K Avq wn‡m‡e aiv hv‡e|

              (iii).      AwR©Z Avq bM` UvKvi wewbg‡q ev bM` UvKvi g~j¨gv‡bi m¤ú` Df‡qi wewbg‡q n‡Z cv‡i|

-   D`vniY¯^iƒc t †Uwj‡hvMv‡hvM cÖwZôvb¸‡jv ¯Œ¨vP Kv‡W©i gva¨‡g UK UvBg wewµ K‡i| hLb GB KvW© wewµ K‡i ZLb Zv‡K Avq wn‡m‡e aiv hv‡e bv| wKš‘ MÖvnK hLb H KvW© w`‡q K_v ej‡e A_©vr LiP Ki‡e ZLb Zv mswk­ó †Kv¤úvwbi Avq wn‡m‡e cwiMwYZ n‡e|