ICICI Bank 2016 Annual Report Download - page 145

Annual Report 2015-2016 143
Schedules
forming part of the Accounts (Contd.)
Financial Statements of ICICI Bank Limited
SCHEDULE 18
NOTES FORMING PART OF THE ACCOUNTS
The following additional disclosures have been made taking into account the requirements of Accounting Standards
(ASs) and Reserve Bank of India (RBI) guidelines in this regard.
1. Earnings per share
Basic and diluted earnings per equity share are computed in accordance with AS 20 – Earnings per share. Basic
earnings per equity share are computed by dividing net prot after tax by the weighted average number of equity
shares outstanding during the year. The diluted earnings per equity share is computed using the weighted average
number of equity shares and weighted average number of dilutive potential equity shares outstanding during
the year.
The following table sets forth, for the periods indicated, the computation of earnings per share.
` in million, except per share data
Year ended
March 31, 2016
Year ended
March 31, 2015
Basic
Weighted average no. of equity shares outstanding 5,807,339,489 5,785,726,485
Net prot 97,262.9 111,753.5
Basic earnings per share (`)16.75 19.32
Diluted
Weighted average no. of equity shares outstanding 5,840,224,893 5,842,092,456
Net prot 97,262.9 111,753.5
Diluted earnings per share (`)16.65 19.13
Nominal value per share (`)2.00 2.00
The dilutive impact is due to options granted to employees by the Bank.
2. Business/information ratios
The following table sets forth, for the periods indicated, the business/information ratios.
Year ended
March 31, 2016
Year ended
March 31, 2015
(i) Interest income to working funds18.06% 8.19%
(ii) Non-interest income to working funds12.34% 2.03%
(iii) Operating prot to working funds1,2 3.65% 3.29%
(iv) Return on assets31.49% 1.86%
(v) Net prot per employee4 (` in million) 1.4 1.6
(vi) Business (average deposits plus average advances) per employee4,5
(` in million) 94.3 83.2
1. For the purpose of computing the ratio, working funds represent the monthly average of total assets computed for reporting
dates of Form X submitted to RBI under Section 27 of the Banking Regulation Act, 1949.
2. Operating profit is profit for the year before provisions and contingencies.
3. For the purpose of computing the ratio, assets represent monthly average of total assets computed for reporting dates of Form
X submitted to RBI under Section 27 of the Banking Regulation Act, 1949.
4. Computed based on average number of employees which include sales executives, employees on fixed term contracts and
interns.
5. The average deposits and the average advances represent the simple average of the figures reported in Form A to RBI under
Section 42(2) of the Reserve Bank of India Act, 1934.