Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances

Last updated: 04 October 2021

 Notice Date : 01 October 2021

RESERVE BANK OF INDIA

RBI/2021-2022/104
DOR.No.STR.REC.55/21.04.048/2021-22

October 1, 2021

All Commercial Banks (excluding RRBs)

Madam/Dear Sir

Master Circular – Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances

Please refer to the Master Circular No. DBR.No.BP.BC.2/21.04.048/2015-16 dated July 1, 2015 consolidating instructions / guidelines issued to banks till June 30, 2015 on matters relating to prudential norms on income recognition, asset classification and provisioning pertaining to advances.

2. This Master Circular consolidates instructions on the above matters issued as on date. A list of circulars consolidated in this Master Circular is contained in the Annex 6.

Yours faithfully

(Manoranjan Mishra)
Chief General Manager

Encl.: As above

Please refer to the attached file for full notification.

 

Comments




CCI Pro

Follow us
add to google news




Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details