banner_ad

Rise in NPA Provisioning

Others 1107 views 1 replies

Wide the following notification from RBI it has risen the Percentage of provision to be provided for NPA of Banks...

RBI 2010-11/529
DBOD.No.BP.BC. 94/21.04.048/2011-12

The comparitive percentages are given below and also i think this will be applicable for pcc/ipcc exams in Nov '11 though no such notification have come from ICAI officially....but still u guys keep an eye on it.....

 

 

 

Rates of Provisioning for Non-Performing Assets and Restructured Advances

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


Replies (1)

The notification is dated 18.05.11

hence i dont think it is applicable. please reply if anyone knows whether they are applicable for Nov'11 exam or not.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details