Reporting Format for Non-Performing Assets

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 Rs.
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).