Provision of interest by company if accounts become npa

Dear Friends

my client a company has taken term and CC loan from banks. and the accounts become NPA in last year. as per banksing norms banks has not debited interest in customer account. my question is "whether my client has to make provision for interest on those loans". and what is the disclosure requirements.

further he has applied the OTS is it change the impact?

please help

thanks in advance