RBI No. 2005-06/ 28 DBOD No. BP. BC. 11 / 21.04.048 / 2005-06, DT. 01/07/2005
Master Circular-Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances (Part - II)
5 PROVISIONING NORMS
5.1 General
5.1.1 The primary responsibility for making adequate provisions for any diminution in the value of loan assets, investment or other assets is that of the bank managements and the statutory auditors. The assessment made by the inspecting officer of the RBI is furnished to the bank to assist the bank management and the statutory auditors in taking a decision in regard to making adequate and necessary provisions in terms of prudential guidelines.
5.1.2 In conformity with the prudential norms, provisions should be made on the non-performing assets on the basis of classification of assets into prescribed categories as detailed in paragraphs 4 supra. Taking into account the time lag between an account becoming doubtful of recovery, its recognition as such, the realisation of the security and the erosion over time in the value of security charged to the bank, the banks should make provision against sub-standard assets, doubtful assets and loss assets as below:
5.2 Loss assets
Loss assets should be written off. If loss assets are permitted to remain in the books for any reason, 100 percent of the outstanding should be provided for.
5.3 Doubtful assets
i) 100 percent of the extent to which the advance is not covered by the realisable value of the security to which the bank has a valid recourse and the realisable value is estimated on a realistic basis.
ii) In regard to the secured portion, provision may be made on the following basis, at the rates ranging from 20 percent to 100 percent of the secured portion depending upon the period for which the asset has remained doubtful:
| Period for which the advance has remained in ‘doubtful’ category | Provision requirement (%) |
| Up to one year | 20 |
| One to three years | 30 |
| More than three years | |
| (i) outstanding stock of NPAs as on March 31, 2004 | - 60 per cent with effect from March 31, 2005
- 75 per cent with effect from March 31, 2006
- 100 per cent with effect from March31, 2007 |
| (ii) advances classified as ‘doubtful more than three years’ on or after April 1, 2004 | 100 percent with effect from March 31, 2005 |
Two illustrations are furnished below for clarity in this regard.
Illustration 1. Existing stock of advances classified as 'doubtful more than 3 years' as on 31 March 2004
The outstanding amount as on 31 March 2004: Rs 25,000 Realisable value of security: Rs 20,000
Period for which the advance has remained in 'doubtful' category as on 31 March 2004: 4 years (i.e. Doubtful more than 3 years)
Provisioning requirement:
| As on … | Provisions on secured portion | Provisions on unsecured portion | Total (Rs) |
| % | Amount | % | Amount |
| 31 Mar 2004 | 50 | 10000 | 100 | 5000 | 15000 |
| 31 Mar 2005 | 60 | 12000 | 100 | 5000 | 17000 |
| 31 Mar 2006 | 75 | 15000 | 100 | 5000 | 20000 |
| 31 Mar 2007 | 100 | 20000 | 100 | 5000 | 25000 |
Illustration 2: Advances classified as 'doubtful more than three years' on or after 1 April 2004
The outstanding amount as on 31 March 2004: Rs 10,000
Realisable value of security: Rs 8,000
Period for which the advance has remained in 'doubtful' category as on 31 March 2004: 2.5 years
Provisioning requirement:
| As on | Asset classification | Provisions on secured portion | Provisions on unsecured portion | Total (Rs) |
| % | Amt | % | Amt |
| 31 Mar 2004 | Doubtful 1 to 3 years | 30 | 2400 | 100 | 2000 | 4400 |
| 31 Mar 2005 | Doubtful more than 3 years | 100 | 8000 | 100 | 2000 | 10000 |
iii) Banks are permitted to phase the additional provisioning consequent upon the reduction in the transition period from substandard to doubtful asset from 18 to 12 months over a four year period commencing from the year ending March 31, 2005, with a minimum of 20 % each year.
Note: Valuation of Security for provisioning purposes
With a view to bringing down divergence arising out of difference in assessment of the value of security, in cases of NPAs with balance of Rs. 5 crore and above stock audit at annual intervals by external agencies appointed as per the guidelines approved by the Board would be mandatory in order to enhance the reliability on stock valuation. Collaterals such as immovable properties charged in favour of the bank should be got valued once in three years by valuers appointed as per the guidelines approved by the Board of Directors.
5.4 Sub-standard assets
A general provision of 10 percent on total outstanding should be made without making any allowance for ECGC guarantee cover and securities available.
The ‘unsecured exposures’ which are identified as ‘substandard’ would attract additional provision of 10 per cent, i.e., a total of 20 per cent on the outstanding balance. The provisioning requirement for unsecured ‘doubtful’ assets is 100 per cent. Unsecured exposure is defined as an exposure where the realisable value of the security, as assessed by the bank/approved valuers/Reserve Bank’s inspecting officers, is not more than 10 percent, ab-initio, of the outstanding exposure. ‘Exposure’ shall include all funded and non-funded exposures (including underwriting and similar commitments). ‘Security’ will mean tangible security properly discharged to the bank and will not include intangible securities like guarantees, comfort letters etc.
5.5 Standard assets
(i) The banks should make a general provision of a minimum of 0.25 percent on standard assets on global loan portfolio basis.
(ii) The provisions on standard assets should not be reckoned for arriving at net NPAs.
(iii)The provisions towards Standard Assets need not be netted from gross advances but shown separately as 'Contingent Provisions against Standard Assets' under 'Other Liabilities and Provisions - Others' in Schedule 5 of the balance sheet.
5.6 Floating provisions
Some of the banks make a 'floating provision' over and above the specific provisions made in respect of accounts identified as NPAs. The floating provisions, wherever available, could be set-off against provisions required to be made as per above stated provisioning guidelines. Considering that higher loan loss provisioning adds to the overall financial strength of the banks and the stability of the financial sector, banks are urged to voluntarily set apart provisions much above the minimum prudential levels as a desirable practice.
5.7 Provisions on Leased Assets
i) Sub-standard assets
a) 10 percent of the sum of the net investment in the lease and the unrealised portion of finance income net of finance charge component. The terms ‘net investment in the lease’, ‘finance income’ and ‘finance charge’ are as defined in ‘AS 19 - Leases’ issued by the ICAI.
b) Unsecured lease exposures, as defined in paragraph 5.4 above, which are identified as ‘substandard’ would attract additional provision of 10 per cent, i.e., a total of 20 per cent.
ii) Doubtful assets
100 percent of the extent to which the finance is not secured by the realisable value of the leased asset. Realisable value to be estimated on a realistic basis. In addition to the above provision, provision at the following rates should be made on the sum of the net investment in the lease and the unrealised portion of finance income net of finance charge component of the secured portion, depending upon the period for which asset has been doubtful:
| Period | Percentage of provision |
| Up to one year | 20 |
| One to three years | 30 |
| More than three years | |
| (i) outstanding stock of NPAs as on March 31, 2004 | - 60 per cent with effect from March 31, 2005
- 75 per cent with effect from March 31, 2006
- 100 per cent with effect from March31, 2007 |
| (ii) advances classified as ‘doubtful more than three years’ on or after April 1, 2004 | - 100 percent |
iii) Loss assets
The entire asset should be written-off. If for any reason, an asset is allowed to remain in books, 100 percent of the sum of the net investment in the lease and the unrealised portion of finance income net of finance charge component should be provided for.
5.8 Guidelines for Provisions under Special Circumstances
5.8.1 Advances granted under rehabilitation packages approved by BIFR/term lending institutions
(i) In respect of advances under rehabilitation package approved by BIFR/term lending institutions, the provision should continue to be made in respect of dues to the bank on the existing credit facilities as per their classification as sub-standard or doubtful asset.
(ii) As regards the additional facilities sanctioned as per package finalised by BIFR and/or term lending institutions, provision on additional facilities sanctioned need not be made for a period of one year from the date of disbursement.
(iii) In respect of additional credit facilities granted to SSI units which are identified as sick [as defined in Section IV (Para 2.8) of RPCD circular RPCD..PLNFS.BC. No 83 /06.02.31/2004-2005 dated 1 March 2005] and where rehabilitation packages/nursing programmes have been drawn by the banks themselves or under consortium arrangements, no provision need be made for a period of one year.
5.8.2 Advances against term deposits, NSCs eligible for surrender, IVPs, KVPs, and life policies would attract provisioning requirements as applicable to their asset classification status.
5.8.3 However, advances against gold ornaments, government securities and all other kinds of securities are not exempted from provisioning requirements.
5.8.4 Treatment of interest suspense account
Amounts held in Interest Suspense Account should not be reckoned as part of provisions. Amounts lying in the Interest Suspense Account should be deducted from the relative advances and thereafter, provisioning as per the norms, should be made on the balances after such deduction.
5.8.5 Advances covered by ECGC guarantee
In the case of advances classified as doubtful and guaranteed by ECGC, provision should be made only for the balance in excess of the amount guaranteed by the Corporation. Further, while arriving at the provision required to be made for doubtful assets, realisable value of the securities should first be deducted from the outstanding balance in respect of the amount guaranteed by the Corporation and then provision made as illustrated hereunder:
Example
| Outstanding Balance | Rs. 4 lakhs |
| ECGC Cover | 50 percent |
| Period for which the advance has remained doubtful | More than 3 years remained doubtful (as on March 31, 2004) |
| Value of security held (excludes worth of Rs.) | Rs. 1.50 lakhs |
Provision required to be made
| Outstanding balance | Rs. 4.00 lakhs |
| Less: Value of security held | Rs. 1.50 lakhs |
| Unrealised balance | Rs. 2.50 lakhs |
| Less: ECGC Cover (50% of unrealisable balance) | Rs. 1.25 lakhs |
| Net unsecured balance | Rs. 1.25 lakhs |
| Provision for unsecured portion of advance | Rs. 1.25 lakhs (@ 100 percent of unsecured portion) |
| Provision for secured portion of advance (as on March 31, 2005) | Rs.0.90 lakhs (@ 60 per cent of the secured portion) |
| Total provision to be made | Rs.2.15 lakhs (as on March 31, 2005) |
5.8.6 Advance covered by CGTSI guarantee
In case the advance covered by CGTSI guarantee becomes non-performing, no provision need be made towards the guaranteed portion. The amount outstanding in excess of the guaranteed portion should be provided for as per the extant guidelines on provisioning for non-performing advances. Two illustrative examples are given below:
Example I
| Asset classification status: | Doubtful-More than 3 years (as on March 31, 2004) |
| CGTSI Cover | 75% of the amount outstanding or 75% of the unsecured amount or Rs.18.75 lakh, whichever is the least |
| Realisable value of Security | Rs.1.50 lakh | |
| Balance outstanding | Rs.10.00 lakh | |
| Less Realisable value of security | Rs. 1.50 lakh | |
| Unsecured amount | Rs. 8.50 lakh | |
| Less CGTSI cover (75%) | Rs. 6.38 lakh | |
| Net unsecured and uncovered portion: | Rs. 2.12 lakh | |
| | | Provision Required (as on March 31, 2005) |
| Secured portion | Rs.1.50 lakh | Rs. 0.90 lakh (@ 60%) |
| Unsecured & uncovered portion | Rs.2.12 lakh | Rs. 2.12 lakh (100%) |
| Total provision required | | Rs. 3.02 lakh |
Example II
| Asset classification status | Doubtful-More than 3 years (as on March 31, 2005); |
| CGTSI Cover | 75% of the amount outstanding or 75% of the unsecured amount or Rs.18.75 lakh, whichever is the least |
| Realisable value of Security | Rs.10.00 lakh | |
| Balance outstanding | Rs.40.00 lakh | |
| Less Realisable value of security | Rs. 10.00 lakh | |
| Unsecured amount | Rs. 30.00 lakh | |
| Less CGTSI cover (75%) | Rs. 18.75 lakh | |
| Net unsecured and uncovered portion: | Rs. 11.25 lakh | |
| | | Provision Required (as on March 31, 2005) |
| Secured portion | Rs.10.00 lakh | Rs. 10.00 lakh (@100%) |
| Unsecured & uncovered portion | Rs.11.25 lakh | Rs.11.25 lakh (100%) |
| Total provision required | | Rs. 21.25 lakh |
5.8.7 Take-out finance
The lending institution should make provisions against a 'take-out finance' turning into NPA pending its take-over by the taking-over institution. As and when the asset is taken-over by the taking-over institution, the corresponding provisions could be reversed.
5.8.8 Reserve for Exchange Rate Fluctuations Account (RERFA)
When exchange rate movements of Indian rupee turn adverse, the outstanding amount of foreign currency denominated loans (where actual disbursement was made in Indian Rupee) which becomes overdue, goes up correspondingly, with its attendant implications of provisioning requirements. Such assets should not normally be revalued. In case such assets need to be revalued as per requirement of accounting practices or for any other requirement, the following procedure may be adopted:
• The loss on revaluation of assets has to be booked in the bank's Profit & Loss Account.
• Besides the provisioning requirement as per Asset Classification, banks should treat the full amount of the Revaluation Gain relating to the corresponding assets, if any, on account of Foreign Exchange Fluctuation as provision against the particular assets.
5.8.9 Provisioning for country risk
Banks shall make provisions, with effect from the year ending 31 March 2003, on the net funded country exposures on a graded scale ranging from 0.25 to 100 percent according to the risk categories mentioned below. To begin with, banks shall make provisions as per the following schedule:
| Risk category | ECGC classification | Provisioning requirement (per cent) |
| Insignificant | A1 | 0.25 |
| Low | A2 | 0.25 |
| Moderate | B1 | 5 |
| High | B2 | 20 |
| Very high | C1 | 25 |
| Restricted | C2 | 100 |
| Off-credit | D | 100 |
. Banks are required to make provision for country risk in respect of a country where its net funded exposure is one per cent or more of its total assets.
The provision for country risk shall be in addition to the provisions required to be held according to the asset classification status of the asset. In the case of ‘loss assets’ and ‘doubtful assets’, provision held, including provision held for country risk, may not exceed 100% of the outstanding.
Banks may not make any provision for ‘home country’ exposures i.e. exposure to India. The exposures of foreign branches of Indian banks to the host country should be included. Foreign banks shall compute the country exposures of their Indian branches and shall hold appropriate provisions in their Indian books. However, their exposures to India will be excluded.
Banks may make a lower level of provisioning (say 25% of the requirement) in respect of short-term exposures (i.e. exposures with contractual maturity of less than 180 days).
5.8.10 Provisioning norms for sale of financial assets to Securitisation Company (SC) / Reconstruction company (RC) –
(i) If the sale of financial assets to SC/RC, is at a price below the net book value (NBV) (i.e. book value less provisions held), the shortfall should be debited to the profit and loss account of that year.
(ii) If the sale is for a value higher than the NBV, the excess provision will not be reversed but will be utilized to meet the shortfall/loss on account of sale of other financial assets to SC/RC.
(iii) With a view to enabling banks to meet the shortfall, if any, banks are advised to build up provisions significantly above the minimum regulatory requirements for their NPAs, particularly for those assets which they propose to sell to securitisation/reconstruction companies.
6. WRITING-OFF OF NPAS
6.1 In terms of Section 43(D) of the Income Tax Act 1961, income by way of interest in relation to such categories of bad and doubtful debts as may be prescribed having regard to the guidelines issued by the RBI in relation to such debts, shall be chargeable to tax in the previous year in which it is credited to the bank’s profit and loss account or received, whichever is earlier.
6.2 This stipulation is not applicable to provisioning required to be made as indicated above. In other words, amounts set aside for making provision for NPAs as above are not eligible for tax deductions.
6.3 Therefore, the banks should either make full provision as per the guidelines or write-off such advances and claim such tax benefits as are applicable, by evolving appropriate methodology in consultation with their auditors/tax consultants. Recoveries made in such accounts should be offered for tax purposes as per the rules.
6.4 Write-off at Head Office Level
Banks may write-off advances at Head Office level, even though the relative advances are still outstanding in the branch books. However, it is necessary that provision is made as per the classification accorded to the respective accounts. In other words, if an advance is a loss asset, 100 percent provision will have to be made therefor.
Annex I
Reporting Format for Non-Performing
Assets-Gross and Net Position
[Vide paragraph 3.5]
Name of the Bank:
Position as on …………………………..
| (Rupees in crore up to two decimals) |
| Particulars | Amount |
| 1. GROSS ADVANCES * | |
| 2. Gross NPAs * | |
| 3. GROSS NPAS AS A PERCENTAGE OF GROSS ADVANCES | |
| 4. Total Deductions (i+ii+iii+iv) | |
| i) Balance in Interest Suspense account$ | |
| ii) DICGC/ECGC claims received and held pending adjustment | |
| iii) Part payment received and kept in suspense account | |
| iv) Total provisions held ** | |
| 5. Net advances (1-4) | |
| 6. Net NPAs (2-4) | |
| 7. NET NPAS AS A PERCENTAGE OF NET ADVANCES | |
*excluding Technical write off of Rs. ………. crore.
** excluding amount of technical write off (Rs…….. …crores) and provision on standard assets (Rs………..crore)
$ banks which do not maintain an Interest Suspense account to park the accrued interest on NPAs, may furnish the amount of interest receivable on NPAs as a foot note to this statement
Note: For the purpose of this Statement, ‘gross advances’ mean all outstanding loans and advances including advances for which refinance has been received but excluding rediscounted bills, and advances written off at Head Office level (Technical write off).
Annex II
Relevant extract of the list of direct agricultural advances from the Master Circular on lending to priority sector - RPCD.No.Plan.BC.7/04.09.01/2004-2005 dated 20 July 2004
1.1 Direct Finance to Farmers for Agricultural Purposes
1.1.1 Short-term loans for raising crops i.e. for crop loans. In addition, advances upto Rs.5 lakh to farmers against pledge/ hypothecation of agricultural produce (including warehouse receipts) for a period not exceeding 12 months, where the farmers were given crop loans for raising the produce, provided the borrowers draw credit from one bank.
1.1.2 Medium and long-term loans (Provided directly to farmers for financing production and development needs).
(i) Purchase of agricultural implements and machinery
(a) Purchase of agricultural implements - Iron ploughs, harrows, hose, landlevellers, bundformers, hand tools, sprayers, dusters, hay-press, sugarcane crushers, thresher machines, etc.
(b) Purchase of farm machinery - Tractors, trailers, power tillers, tractor accessories viz., disc ploughs, etc.
(c) Purchase of trucks, mini-trucks, jeeps, pick-up vans, bullock carts and other transport equipment, etc. to assist the transport of agricultural inputs and farm products.
(d) Transport of agricultural inputs and farm products.
(e) Purchase of plough animals.
(ii) Development of irrigation potential through –
(a) Construction of shallow and deep tube wells, tanks, etc., and purchase of drilling units.
(b) Constructing, deepening clearing of surface wells, boring of wells, electrification of wells, purchase of oil engines and installation of electric motor and pumps.
(c) Purchase and installation of turbine pumps, construction of field channels (open as well as underground), etc.
(d) Construction of lift irrigation project.
(e) Installation of sprinkler irrigation system.
(f) Purchase of generator sets for energisation of pumpsets used for agricultural purposes.
(iii) Reclamation and Land Development Schemes
Bunding of farm lands, levelling of land, terracing, conversion of dry paddy lands into wet irrigable paddy lands, wasteland development, development of farm drainage, reclamation of soil lands and prevention of salinisation, reclamation of ravine lands, purchase of bulldozers, etc.
(iv) Construction of farm buildings and structures, etc.
Bullock sheds, implement sheds, tractor and truck sheds, farm stores, etc.
(v) Construction and running of storage facilities
Construction and running of warehouses, godowns, silos and loans granted to farmer for establishing cold storages used for storing own produce.
(vi) Production and processing of hybrid seeds for crops.
(vii) Payment of irrigation charges, etc.
Charges for hired water from wells and tube wells, canal water charges, maintenance and upkeep of oil engines and electric motors, payment of labour charges, electricity charges, marketing charges, service charges to Customs Service Units, payment of development cess, etc.
(viii) Other types of direct finance to farmers
(a) Short-term loans
To traditional/non-traditional plantations and horticulture.
(b) Medium and long term loans
1. Development loans to all plantations, horticulture, forestry and wasteland.
2. Financing of small and marginal farmers for purchase of land for agricultural purposes.
Master Circular on Prudential Norms on Income Recognition, Asset Classification and Provisioning Pertaining to AdvancesList of Circulars consolidated by the Master Circular
| No. | Circular No. | Date | Subject | Para No. |
| 1 | RBI No.2004-05/140 DBOD.BP.BC.34/21.04.048/ 2004-05 | 26 .08.2004 | Repayment schedule of rural housing loans | 4.2.12(vi) |
| 2 | RBI No.2004-05/118 DBOD.BP.BC.29/21.04.048/ 2004-05 | 13.08.2004 | Prudential norms-State Government guaranteed exposures | 4.2.13 |
| 3 | RBI/2004/266 RPCD No. Plan.BC 92/04.09.01/2003-04 | 24.06.2004 | Flow of credit to Agriculture | 4.2.12 (iv) |
| 4 | RBI/2004/264 DBOD No. BP.BC 102/21.04.048/2003-04 | 24.06.2004 | Prudential Norms for Agricultural Advances | 2.1.2(iv), (v) 4.2.9, 4.2.12(i) |
| 5 | RBI/2004/261 DBOD No. BP.BC 99/21.04.048/2003-04 | 21.06.2004 | Additional Provisioning Requirement for NPAs | 5.3(ii), 5.7(ii), 5.8.5, 5.8.6 |
| 6 | RBI/2004/254 DBOD No. BP.BC 97/21.04.141/2003-04 | 17.06.2004 | Prudential Guidelines on Unsecured Exposures | 5.4, 5.7(1) |
| 7 | RBI/2004/253 DBOD No. BP.BC 96/21.04.103/2003-04 | 17.06.2004 | Country Risk Management Guidelines | 5.8.9 |
| 8 | DBOD No. BP.BC 96/21.04.048/2002-03 | 23.04.2003 | Guidelines on sale of financial assets to Securitisation / reconstruction company and related issues | 5.8.10 |
| 9 | DBOD BP.BC. NO. 74/21.04.048/2002-2003 | 27.02.2003 | Projects under implementation involving time overrun | 4.2.16 |
| 10 | DBOD No. BP.BC. 71/21.04.103/2002-2003 | 19.02.2003 | Risk Management Systems in Banks-Guidelines on Country Risk Management | 5.8.9 |
| 11 | DBOD BP.BC. No. 69/21.04.048/2002-03 | 10.02.2003 | Upgradation of loan accounts classified as NPAs | 4.2.4 |
| 12 | DBOD. BP.BC No. 68/21.04.132/2002-03 | 05.02.2003 | Corporate Debt Restructuring (CDR) | 4.2.15 |
| 13 | DBOD. BP.BC No. 44/21.04.048/2003-03 | 30.11.2002 | Agricultural loans affected by natural calamities | 4.2.12 |
| 14 | DBOD No.BP.BC. 108/ 21.04.048/2001-2002 | 28.05.2002 | Income recognition, asset classification and provisioning on advances - treatment of projects under implementation involving time overrun | 4.2.16 |
| 15 | DBOD No.BP.BC. 101/ 21.01.002/ 2001- 02 | 09.05.2002 | Corporate Debt Restructuring | 4.2.15 |
| 16 | DBOD No.BP.BC. 100/ 21.01.002/ 2001- 02 | 09.05.2002 | Prudential norms on asset classification | 4.1.2 |
| 17 | DBOD No.BP.BC. 59/ 21.04.048/2001-2002 | 22.01.2002 | Prudential norms on income recognition, asset classification and provisioning- agricultural advances | 4.2.12(i) |
| 18 | DBOD No.BP.BC. 25/ 21.04.048/2000-2001 | 11.09.2001 | Prudential norms on income recognition, asset classification and provisioning | 4.2.14 (v) |
| 19 | DBOD No.BP.BC. 15 / 21.04.114/2000-2001 | 23.08.2001 | Corporate Debt Restructuring | 4.2.15 |
| 20 | DBOD No.BP.BC. 132/ 21.04.048/2000-2001 | 14.06.2001 | Income Recognition, Asset Classification and Provisioning for Advances | 4.2.2, 4.2.3, 4.2.5, 4.2.6(ii), 4.2.7, 4.2.8 |
| 21 | DBOD No. BP.BC. 128/ 21.04.048/2000-2001 | 07.06.2001 | SSI Advances Guaranteed by CGTSI-Risk-weight and provisioning norms | 5.8.6 |
| 22 | DBOD No. BP. BC. 116 /21.04.048/ 2000-2001 | 02.05.2001 | Monetary & Credit Policy Measures 2001- 02, | 2.1.2 |
| 23 | DBOD No. BP. BC. 98/ 21.04.048/ 2000-2001 | 30.03.2001 | Treatment of Restructured Accounts | 4.2.14 |
| 24 | DBOD No. BP. BC. 40 / 21.04.048/ 2000-2001 | 30.10.2000 | Income Recognition, Asset Classification and Provisioning - Reporting of NPAs to RBI | 3.5 |
| 25 | DBOD.No.BP.BC.161/21.04. 048/ 2000 | 24.04.2000 | Prudential Norms on Capital Adequacy, Income Recognition, Asset Classification and Provisioning, etc. | 5.5 |
| 26 | DBOD.No.BP.BC.144/21.04. 048/ 2000 | 29.02.2000 | Income Recognition, Asset Classification and Provisioning and Other Related Matters and Adequacy Standards - Takeout Finance | 4.2.18, 5.8.7 |
| 27 | DBOD.No.BP.BC.138/21.04. 048/ 2000 | 07.02.2000 | Income Recognition, Asset Classification and Provisioning - Export Project Finance | 4.2.20 |
| 28 | DBOD.No.BP.BC.103/21.04. 048/ 99 | 21.10.99 | Income Recognition, Asset Classification and Provisioning - Agricultural Finance by Commercial Banks through Primary Agricultural Credit Societies | 4.2.9 |
| 29 | DBOD.No.FSC.BC.70/24.01 .001/ 99 | 17.07.99 | Equipment Leasing Activity - Accounting/ Provisioning Norms | 3.2.3, 5.7 |
| 30 | DBOD.No.BP.BC.45/21.04.0 48/99 | 10.05.99 | Income Recognition, Asset Classification and Provisioning - Concept of Commencement of Commercial Production | 4.2.14 |
| 31 | DBOD.No.BP.BC.120/21.04. 048/ 98 | 29.12.98 | Prudential Norms on Income Recognition, Asset Classification and Provisioning - Agricultural Loans Affected by Natural Calamities | 4.2.12(ii) & (iii) |
| 32 | DBOD.No.BP.BC.103/21.01. 002/ 98 | 31.10.98 | Monetary & Credit Policy Measures | 4.1.1, 4.1.2, 5.5, |
| 33 | DBOD.No.BP.BC.17/21.04.0 48/98 | 04.03.98 | Prudential Norms on Income Recognition, Asset Classification and Provisioning - Agricultural Advances | 4.2.12 |
| 34 | DOS. No. CO.PP. BC.6/ 11.01.005/ 96-97 | 15.05.97 | Assessments relating to asset valuation and loan loss provisioning | 5.1.1 |
| 35 | DBOD.No.BP.BC.29/21.04.0 48/97 | 09.04.97 | Income Recognition, Asset Classification and Provisioning - Agricultural Advances | 4.2.12 |
| 36 | DBOD.No.BP.BC.14/21.04.0 48/97 | 19.02.97 | Income Recognition, Asset Classification and Provisioning - Agricultural Advances | 4.2.12 |
| 37 | DBOD.No.BP.BC.9/21.04.04 8/97 | 29.01.97 | Prudential Norms - Capital Adequacy, Income Recognition, Asset Classification and Provisioning | 4.2.3, 4.2.4, 4.2.7, 4.2.8 |
| 38 | DBOD.No.BP.BC.163/21.04. 048/ 96 | 24.12.96 | Classification of Advances with Balance Less than Rs. 25,000/- | 4.1 |
| 39 | DBOD.No.BP.BC.65/21.04.0 48/96 | 04.06.96 | Income Recognition, Asset Classification and Provisioning | 4.2.7 |
| 40 | DBOD.No.BP.BC.26/21.04.0 48/96 | 19.03.96 | Non-Performing Advances - Reporting to RBI | 3.5 |
| 41 | DBOD.No.BP.BC.25/21.04.0 48/96 | 19.03.96 | Income Recognition, Asset Classification and Provisioning | 4.2.7, 4.2.13, 6.4 |
| 42 | DBOD.No.BP.BC.134/21.04. 048/ 95 | 20.11.95 | EXIM Bank's New Lending Programme Extension of Guaranteecum- Refinance to Commercial Bank in respect of Postshipment Supplier's Credit | 4.2.19 |
| 43 | DBOD.No.BP.BC.36/21.04.0 48/95 | 03.04.95 | Income Recognition, Asset Classification and Provisioning | 3.2.2, 3.3, 4.2.19, 5.8.1(i), (ii) |
| 44 | DBOD.No.BP.BC.134/21.04. 048/ 94 | 14.11.94 | Income Recognition, Asset Classification, Provisioning and Other Related Matters | 4.2.19, 5.8.1 |
| 45 | DBOD.No.BP.BC.58/21.04.0 48-94 | 16.05.94 | Income Recognition, Asset Classification and Provisioning and Capital Adequacy Norms - Clarifications | 5.8.5 |
| 46 | DBOD.No.BP.BC.50/21.04.0 48/94 | 30.04.94 | Income Recognition, Asset Classification and Provisioning | 5.8.5 |
| 47 | DOS.BC.4/16.14.001/93-94 | 19.03.94 | Credit Monitoring System - Health Code System for Borrowal Accounts | 1.3 |
| 48 | DBOD.No.BP.BC.8/21.04.04 3/94 | 04.02.94 | Income Recognition, Provisioning and Other Related Matters | 3.1.2, 3.4, 4.2.10, 4.2.21, 5.6,5.8.2, 5.8.3, 5.8.4 |
| 49 | DBOD.No.BP.BC.195/21.04. 048/ 93 | 24.11.93 | Income Recognition, Asset Classification and Provisioning - Clarifications | 4.2.13 |
| 50 | DBOD.No.BP.BC.95/21.04.0 48/93 | 23.03.93 | Income Recognition, Asset Classification, Provisioning and Other Related Matters | 6.1 to 6.3 |
| 51 | DBOD.No.BP.BC.59/21.04.0 43-92 | 17.12.92 | Income Recognition, Asset Classification and Provisioning - Clarifications | 3.2.1, 3.2.2, 4.2.6(i), 4.2.7, 4.2.8(ii), 4.2.11, 4.2.12, 4.2.13, 4.2.15 |
| 52 | DBOD.No.BP.BC.129/21.04. 043-92 | 27.04.92 | Income Recognition, Asset Classification, Provisioning and Other Related Matters | 1.1, 1.2, 2.1.1, 2.2, 3.1.1,3.1.3, 4.1, 4.1.1, 4.1.2, 4.1.3, 4.2, 5.1, 5.2, 5.3, 5.4 |
| 53 | DBOD.No.BP.BC.42/C.469 (W)-90 | 31.10.90 | Classification of Non- Performing Loans | 3.1.1 |
| 54 | DBOD.No.Fol.BC.136/C.249 -85 | 07.11.85 | Credit Monitoring System - Introduction of Health Code for Borrowal Accounts in Banks | 1.3 |
| 55 | DBOD.No.BP.BC.35/21.01.0 02/99 | 24.04.99 | Monetary & Credit Policy Measures | 4.2.13(i), 4.2.13 (iv) |
| 56 | DBOD.No.FSC.BC.18/24.01 .001/ 93-94 | 19.02.94 | Equipment Leasing, Hire Purchase, Factoring, etc. Activities | 2.1, 3.2.3 |
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