PROVISIONS ON ASSETS: 1) STANDARD ASSETS: General Provision as follows: A) On direct advances to Agriculture and SME - 0.25% B) Residential Housing loans beyond Rs.20 lakhs – 1% C) Specific sector advance like personal loans, Credit Card dues, Loan on Capital Market instrument commercial Real estate Loans & NBFC. - 2% D) All Other advances - 0.40% Provision on Standard Assets should not be netted from Gross Advance but shown separately as provision and should not be taken for arriving Net NPA. 2) SUB STANDARD ASSETS: General provision 10% on Out Standing amount irrespective of security coverage. Unsecured provision additional 10% , if tangible securities are less than 10% of loan ( ab-Initio.) at the time of advance.