Plz help.....urgent

Standard advances

•  direct advances to agricultural and SME sectors -0.25%
• advances to commercial real estate sector-1%
• other loans and advances not included in above-0.4%    

Sub -standard advances  

• Secured         -15%
• unsecured    -25%
• unsecured in respect of infrastructure loan accounts where certain safeguards have been taken-20%

Doubtful advances

• Unsecured portion-100%
• Secured portion   - doubtful upto 1 year 25%

                                         doubtful >1 year but upto 3years 40%

                                         doubtful>3years 100%

Loss advances 100% of provision should be provided for

Just refer the study material you can get more details." All the Best"

Amendment is there and if there is any amendment on the provision then sure 5 marks question is there in IPCC Advance Accounting.

All the best.

Regards,

RAJESH CHOUDHARY

thanx for the help devika