Rbi notificaion on npa provision

Category of Advances

Existing Rate (%)

Revised Rate (%)

Sub- standard Advances

• Secured Exposures
• Unsecured Exposures
• Unsecured Exposures in respect of Infrastructure loan accounts where certain safeguards such as escrow accounts are available.

10
20
15

15
25
20

Doubtful Advances – Unsecured Portion

100

100

Doubtful Advances – Secured Portion

• For Doubtful upto 1 year
• For Doubtful > 1 year and upto 3 years
• For Doubtful > 3 years

20
30
100

25
40
100

Loss Advances

100

100

Restructured accounts classified as standard advances in the first two years from the date of restructuring ; and

•  in cases of moratorium on payment of interest/principal after restructuring – period covering moratorium and two years thereafter.

0.25 to 1.00 (depending upon the  category of advance)

2

Restructured accounts earlier classified as NPA and later upgraded to standard category

• in the first year from the date of upgradation

0.25 to 1.00 (depending upon the  category of advance)

2