FINANCIAL PERFORMANCE APPRAISAL OF THE HIMACHAL PRADESH STATE COOPERATIVE BANK LTD

There are large numbers of Banks providing almost all types of banking services in India which are required by all sections of the society. The Agriculture sector, the particularly agrarian community has been benefited by Cooperative banking since the inception of Cooperative legislation. The three-tier short-term cooperative Credit structure is playing a vital role in agriculture sectors. At grass root level there are a lot of cooperative societies' functioning, which helps in solving the financial needs of the rural population. District Central Co-operative banks help these societies to raise money by way of loans. At apex level there is state co-operative bank are functioning. This three-tier system is working reasonably well in India. In this paper, an attempt is made to study the financial performance appraisal of the Himachal Pradesh State Cooperative Bank which has been playing an important role in the economy of the state of Himachal Pradesh. The study covers the period of Three years from 2013-14 to 2015-16. The various parameters taken for the appraisal of the bank are Liquidity, Investments, Assets, and Incomes. The study is based on secondary data. The data required for the study has been collected from annual reports of the bank and various websites.