Co-operative banks have to prepare their balance sheet and profit and loss account in the forms set out in the Third Schedule to

Section 29 of Banking Regulation Act deals with Accounts and balance-sheet.  At the expiration of each calendar year, every banking company incorporated in India, in respect of all business transacted by it, and every banking company incorporated outside India, in respect of all business transacted through its branches in India, shall prepare with reference to that year or period, as the case may be, a balance-sheet and profit and loss account as on the last working day of that year or the period, as the case may be, in the Forms set out in the Third Schedule.