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Jul 20, 2014

preference shares in india


Share capital of a company is categorized into preference and equity shares. It forms part of net-worth. 


Important terms:
Convertible - owner has a right to convert preference shares into equity shares at a later date. Those which don't carry this option is non-convertible preference shares.

Retractable (also Term Preferred Share) – the owner of the preferred shares have a right, at some period of time, to force the company to buy back their preferred shares.

Cumulative preference shares are preference shares on which the unpaid dividend accumulates as arrears.

Non-cumulative preference shares - if a company does not pay annual dividends then the investor does not have the right to claim any forgone dividends in the future.

Redeemable / Callable – company have the right to force the preferred shares to be sold back to the company at a set price or for an equivalent amount of common shares.


   ->  all rights & limitation are applicable to Public company or a private company which is a subsidiary of a public company. A private company can issue any terms to preference share holders through its Articles of Association. But if the private company goes public then those Preference shares issued with higher rights have to be redeemed or restructured.


Preference shares of a public company carry a preferential right to: 

 i) dividend at a fixed rate or amount,

 ii) repayment of capital in case of winding-up of co. 


 Limitation/obligation 
iii) limited voting rights, only in such matters which affects them, (equity shareholder controls the co.). It may acquire voting rights in situations where dividend is not paid.

iv) they have to be redeemed within 20 yrs from their issue.



 Risks:

Insolvency Risk: It may be questionable whether any assets remain after all other creditors have been paid to go to the preferred shareholders.

Credit risk involves any change in the financial strength of the company as to its ability to pay dividends and repay principal on maturity.


Rate of dividend payable to a foreign company on preference shares issued by an Indian company cannot exceed 300 basis points over the prime lending rate of the State Bank of India prevailing as on the date of the board meeting on which issue of preference shares was recommended. (FEMA)


The Banking Regulation (Amendment) Bill, 2005, proposes to permit banks to issue preference shares subject to the condition that preference shareholders will not acquire voting rights if the bank defaults in the payment of dividend.

Jul 5, 2014

Banking awareness test 01

Dear friend I’ve taken utmost care to make these questions on banking. If you found any mistake or omission please inform me on http://Bank-Exam-Notes.blogspot.in or in FB group for RBI Grade B officers https://www.facebook.com/groups/784154898263260/ . Here you can find more such content related to economics, banking, GK.

As a policy I’ve freed these notes from my ‘copyright’ you can freely distribute it, claim it as your own, share it, may or may not credit it to me... just free your imagination.

I’ve used various books, websites to prepare it, if you want more without much research try  http://goo.gl/tAs2h5

Ok now take out your pen & paper & start this test. It has 53 ques.. you’ve 30 minutes. I am calling it Banking / 01/ 05.07.2014.. once finished find answers on http://bank-exam-notes.blogspot.in/2014/07/answer-keys-to-banking-01-05072014.html


You may comment your scores... 3. 2. 1.


1) RBI established on ____ ?
a) 1st June 1935
b) 1st April 1935
c) 1st June 1934
d) 1st April 1934

2) RBI was established on the recommendations of ____ commission?
a) Central bank of British India Commission
b) John Hilton Young Commission
c) Bank of England Commission
d) Norman Commission
e) Sir Osborne Smith commission

3) RBI was nationalised wef ___ ?
a) 01 Jan 1949
b) 01 June 1949
c) 01 Mar 1949
d) 15 Aug 1947
e) none of these

4) RBI's central office is situated in ___ ?
a) Delhi
b) Mumbai
c) Kolkata
d) Chennai

5) Which of the following(s) is/are function/powers of RBI?
i) Managment of public debt
ii) lender of last resort to banks
iii) grants license to carry on banking business
iv) RBI fixes interest rates on SB

a) ii only
b) i & ii only
c) iii only
d) i, ii & iii only
e) all of the above

6) Which of the following(s) is/are Negotiable Instrument?
i) Promissory note
ii) Bill of exchange
iii) Cheque payable to order or bearer
iv) Currency note

a) i only
b) i & ii only
c) ii & iii only
d) i, ii & iii only
e) all of the above.

7) Which of a following is not a Commercial Bank ?
(A) Reserve Bank of India
(B) State Bank of India
(C) Canara Bank
(D) Oriental Bank of Commerce

8) Which of the following(s) is/are true of Bearer cheque?
i) it is payable to the person who presents it to the bank for encashment or a/c transfer
ii) these cheques are risky, as it could be misused if lost
iii) it is payable to any person who presents it for payment at the bank counter
iv) such cheques are not permitted by RBI

a) iv only
b) i & ii only
c) i, ii & iii only
d) all of the above

9) Which of the following(s) is/are true of Order cheque?
i) it is payable to a particular person only
ii) these cheques can be encashed over the counter by any person - hence the name 'order'
iii) In India order cheques are rarely used
iv) Banks don't encourage such cheques as it restricts payments system of the country

a) iv only
b) iii & iv only
c) ii only
d) i only

10) Full form of CTS?
a) clearing Truncation system
b) cheque transaction system
c) cheque truncation system
d) checking truncation system

11)  What is Cheque Truncation?
a) instead of physical cheque, image is transmitted to the drawee bank branch
b) movement of physical cheques to nearest clearing houses in efficient way
c) discourage use of cheques & move to epayment system
d) sorting of cheques as per their banks according to the MICR codes by machines


12) Which of the following(s) is/are true of CTS 2010?
i) it will speed up the process of cheque clearance.
ii) eliminates the time, money and manpower wasted during physical movement of cheques.
iii) it enhances the scope for clearing-related frauds as earlier each bank had its own security features on the cheque.
iv) in 2010, RBI came up with the guidelines for CTS.

a) i only
b) i & ii only
c) iv only
d) i, ii & iv only

13) A Banker's cheque issued by SBI is valid only for ___ months?
a) 2 months
b) 4 months
c) 3 months
d) 6 months

14) A Mutilated Cheque is ___ ?
a) e-cheques
b) new form of cheques encouraged by banks
c) a cheque torn in two or more pieces
d) a stale cheque


15)India’s First Financial Archive has been set up at—
(1) Mumbai
(2) New Delhi
(3) Ahmadabad
(4) Kolkata
(5) None of these

16) Which of the following(s) is/are true?
i) an 'Uncrossed/open' cheque can be paid across counter or by account transfer
ii) two parallel lines on the left corner of the cheque makes it a crossed cheque
iii) a crossed cheque is payable by account transfer only
iv) a crossed cheque can be paid in cash

a) i & ii only
b) i, ii & iv only
c) i, ii & iii only
d) all of the above

17) Which of the following(s) is/are true of Electronic cheques?
i) its exact mirror image of paper cheque
ii) its generated in a secured system only
iii) its scanned form of a physical cheque
iv) digital signature is used to sign it

a) iii only
b) i & ii only
c) i & iv only
d) i, ii & iv only


18) Currency notes are not Promissory notes?
a) True
b) False
c) Currency notes of Rs 1 denomination are not P-notes as they are issued by Govt
d) depends on the denomination of the note

19) Cash can't be accepted by banks for issuing Demand Drafts above Rs 50,000/-. Why?
a) DD can be issued against cash payments of upto Rs 1 lac.
b) to avoid banks being used by unscruplous elements for money laundering
c) to encourage electronic transfer of money
d) to inculcate financial discipline among general public & use of SB a/cs.

20) For the purpose of KYC, a customer may be defined as ...?
a) only Savings account holders of a bank
b) Savings & loan account holders only
c) beneficial owners only
d) any person or entity connected with any financial transaction

21) Banks are required to maintain secrecy of customer's account?
a) no such restriction, banks can share info freely with others
b) banks can disclose affairs of customers if deemed reasonable
c) to maintain secrecy of a/cs is a legal duty
d) Info can be shared on case-by-case basis

22) Match following correctly:
i) Garnishee order - issued by court
ii) Attachment oder - issued by Income Tax authorities
iii) Garnishee order - issued by Income Tax authorities
iv) Attachment oder - issued by court

a) i & ii only
b) i & iv only
c) i only
d) iii & iv only


23) When a contract is 'void ab initio' what does it mean?
a) No contract exists from beginning
b) contract ceases if any stipulation voilated
c) contract ends from the day any of its terms are unacceptable to any party
d) none of these

24) Max no. of partners in a Partnership firm involved in banking business?
a) 5
b) 7
c) 10
d) 20

25) What does 'Ultra Vires' means?
a) Beyond the powers
b) latest ultra violet machine to detect fake notes
c) define ultra rich people
d) Wire transfer method

26) A deposit account can be closed by ___ ?
a) customer only
b) customer &/or bank
c) customer &/or bank after giving due notice
d) can't be closed, its perpetual

27) First Governer of RBI?
a) Sir James Braid Taylor
b) Sir C D Deshmukh
c) H V R Iengar
d) Sir Osborne Smith

28) First Indian Governer of RBI?
a) Sir Osborne Smith
b) H V R Iengar
c) C D Deshmukh
d) Sir Benegal Rama Rau

29) Talwar Committee in banking was related to ?
a) Expansion of banking in rural areas
b) FDI in banking
c) Customer service
d) NPA in banking

30) Banking Ombudsman scheme is related to ?
a) resolution of complaints related to banking services through conciliation & mediation
b) NPA resolution by compromise
c) providing cheap banking services to low-income group
d) none of these

31) Banking Ombudsman scheme covers which of the following?
a) all commercial banks
b) comercial & RRB banks
c) all comercial & scheduled primary co-operative banks
d) all of the above i.e. commercial, RRB & scheduled primary co-operative banks

32) Complaints older than ___ months after receipt of bank's reply are not taken up by Banking Ombudsman?
a) 6months
b) 10 months
c) 12 months
d) 24 months

33) Who can be an Ombudsman?
a) ex-banker from any scheduled bank
b) appointed by Lead bank
c) well-known economist or banker
d) CGM/GM from RBI

34) Complaints can be filed in Ombudsman by whom?
i) through any advocate on behalf of the aggrieved person only
ii) by the aggrieved person himself only
iii) authorised representative of the aggrieved person only
iv) by the aggrieved person or his advocate

a) i & ii only
b) ii only
c) iv  only
d) ii & iii only

35) Banking Ombudsman gives award or reject a complaint within __?
a) 15 days
b) 7 days
c) 30 days
d) 90 days

36) Max amount of compensation that can be awarded by Ombudsman?
a) 1lac
b) No such limit
c) 10 lacs
d) 20 lacs

37) 'Banking code for Customer Service' released by BCSBI (Banking codes & Standard Board of India) are ___ ?
a) Mandatory rules for all banks
b) Voluntary code for banks
c) some parts are mandatory for all banks
d) mandatory for scheduled banks only

38) Consumer Protection Act 2002 is applicable for ?
i) Banking sector
ii) Insurance sector
iii) all goods & service providers
iv) Private service providers

a) i only
b) i & ii only
c) iv only
d) all of these

39) Which of the following transactions are reported to FIU- IND (Finance Intelligence Unit - India)?
i) CTR
ii) DTR
iii) LTR
iv) STR

a) i only
b) i & ii only
c) i & iv only
d) all of these

40) Which is true about CTR?
i) Large cash transaction of above Rs 10 lac is reported
ii) Large cash transaction of above Rs 1 lac is reported
iii) CTR should be submitted by 15th of succeeding month
iv) individual transaction below Rs 50,000/- may not be included

a) i only
b) i & iii only
c) ii & iii only
d) i, iii & iv only


41) Which is true about STR?
i) suspicious transaction report is based on cash only
ii) report furnished to FIU within 7 days of confirmation of sucpicious transaction
iii) Banks should put restrictions on accounts where suspicious transaction is reported
iv) suspicious transaction report is based on cash or non-cash activity

a) i & ii only
b) i, ii & iii only
c) ii, ii & iv only
d) ii & iv only

42) In which of the following accounts do nomination facility exists?
i) Deposit a/cs
ii) Safe deposit of articles
iii) Lockers
iv) Loans

a) i only
b) i & ii only
c) i, ii & iii only
d) all of these

43) TDS is payable on which account(S)?
i) Savings account
ii) Fixed deposits
iii) Recurring deposits

a) ii only
b) i & ii only
c) ii & iii only
d) all of these

44) TDS is deducted if aggregated amount of Interest per financial year exceeds __?
a) 1000/-
b) 5000/-
c) 10000/-
d) 20000/-

45) Which is/are true about Service tax?
i) its an Indirect tax
ii) rate of ST is 12.36% (12% + 2% Edu cess + 1% secondary & higher edu cess)
iii) its a direct tax
iv) small service provider with turnover up to Rs 10lacs exempted

a) i & ii only
b) ii & iii only
c) ii only
d) i, ii & iv only

46) STT - Security Transaction Tax - is levied for purchasing shares on delivery basis. Rate is ..?
a) 0.1%
b) 0.0125%
c) 0.125%
d) 0.01%

47) A savings/current account is tagged "Inoperative or Dormant" if its not operational by customer for a period of
 ...?
a) 12 months
b) 6months
c) 24 months
d) 18 months

48) Amount of Total unclaimed deposits lying with all scheduled commercial banks at the end of December 2012?
a) 1156 crore
b) around 2000 crore
c) 3652 crore
d) 2562 crore

49) Which of the following is true of 'Depositor Education and Awareness Fund (DEAF)'
i) banks should remit unclaimed deposits only - to the fund
ii) banks should remit unclaimed deposits alongwith interest accrued to the fund
iii) DEAF was first announced in the annual monetary policy by RBI in May, 2013
iv) banks should transfer amounts becoming due in each calendar month on the last working day of the subsequent month

a) i only
b) i & iii only
c) ii & iv only
d) ii, iii & iv only

50) What are 'Unclaimed deposits'?
a) an account which is not operated for 10 years
b) an account not operated for 2 years
c) an account not operated for 12 years
d) an account not operated for 10 months

51) What are 'Notice Deposits'?
a) Term Deposit for a specific period but withdrawable on giving at least one complete banking day's notice
b) another name for Savings account
c) another name for current account
d) Normal Fixed Deposits in banks for short duration

52) Which of the following(s) is/are true about interests on Savings bank (SB) a/c?
i) RBI deregulated SB interest rate wef 25 Oct 2011
ii) Interest on SB can be paid on Quaterly basis or longer period
iii) Banks must offer uniform interest rates on deposits of upto Rs 1 lacs, thereafter differential rates can be given.
iv) Wef April 1, 2010 payment of interest on savings a/c would be calculated on a daily product basis

a) i only
b) i, ii only
c) i,ii & iii only
d) i, iii & iv only

53) Which is true about PPF a/c?
i) Tenure of PPF a/c is 15 year.
ii) current interest rate is 8.7% p.a
iii) you can invest min 500 & max 1lacs per FY
iv) Scheme is available to Residents, NRIs

a) i only
b) i & iii only
c) i, ii & iii only
d) all of these


Answer keys to Banking / 01/ 05.07.2014

Answer keys to Banking / 01/ 05.07.2014


1. B. 1st April 1935
2. B. John Hilton Young Commission also 'Royal commission on Indian currency & Finance'
3. A. 01 Jan 1949
4. B. Mumbai
5. d) i, ii & iii only. Banks are free to decide SB rates. Some offer 4%, few 6%.
6. d) i, ii & iii only. Negotiablity means valid transferability of the said instruments. Currency not Negotiable.
7. (A) Reserve Bank of India
8. c) i, ii & iii only
9. d) i only. When you write 'order' on the cheque or delete 'bearer' out of the 2 words mentioned then it becomes order cheque. safe method on issuing chq. Payee can give it to someone else by signing his/her name on backside (officially called endorsement).
10) c) cheque truncation system
11. a) instead of physical cheque, image is transmitted to the drawee bank branch
12. d) i, ii & iv only. RBI has brought unique security features like bar codes, encrypted codes, logos, watermarks, holograms on CTS cheques - they are secure & fraud proof.
13. c) 3 months. All cheques/DD/BC have validity of 3months. Expired cheque is also known as Stale cheque.
14. c) a cheque torn in two or more pieces. It can be paid - after getting confirmation from drawer.
15. (4) Kolkata
16. c) i, ii & iii only
17. d) i, ii & iv only
18. a) True
19. b) to avoid banks being used by unscruplous elements for money laundering
20. d) any person or entity connected with any financial transaction
21. c) to maintain secrecy of a/cs is a legal duty
22. a) i & ii only
23. a) No contract exists from beginning
24. c) 10
25. a) Beyond the powers (Bank can't go beyond the scope of their objects)
26. c) customer & bank after giving due notice
27) d) Sir Osborne Smith
28) c) C D Deshmukh
29) c) Customer service
30) a) resolution of complaints related to banking services through conciliation & mediation
31) d) all of the above i.e. commercial, RRB & scheduled primary co-operative banks
32) c) 12 months
33) d) CGM/GM from RBI
34) d) ii & iii only
35) c) 30 days
36) c) 10 lacs. Award may be actual loss suffered or 10 lacs whichever is lower.
37) b) Voluntary code
38) d) all of these. CPA is applicable to all goods & service providers, private or public.
39) c) i & iv only. CTR= Cash transaction report. STR = Suspicious transaction report.
40) d) i, iii & iv only.
41) d) ii & iv only. Banks should not put restriction on accounts where suspicious transactions are identified.
42) c) i, ii & iii only
43) a) ii only. TDS is not deducted on NRE (non resident external) a/cs also
44) c) 10000/-. Per financial year per branch.
45) d) i, ii & iv only
46) d) 0.01%
47) c) 24 months. No penalty if minimum balance not kept in dormant bank account.
48) c) 3652 crore
49) d) ii, iii & iv only
50) a) an account is not operated for 10 years. Banks are supposed to locate them & properly discharge the balance if party is found... otherwise remit it to the fund - along with interest.
51) a) Term Deposit for a specific period but withdrawable on giving at least one complete banking day's notice
52) d) i, iii & iv only. Banks are now free to give interest shorter duration also (both SB & FD). 'Daily product basis' means banks will have to pay interest on the daily minimum balance in SB a/c.
53) c) i, ii & iii only





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