Classification of Nidhi assets governs treatment of standard, sub-standard, doubtful and loss assets under lending rules. Definitions prescribe that a Nidhi is a member-based savings and lending company complying with Central Government rules; Net Owned Funds equals paid-up equity and free reserves less accumulated losses and intangibles, excluding proceeds from preference shares. Lending exposures are classified as Standard, Sub-Standard, Doubtful and Loss assets by reference to repayment performance and recovery prospects, with reschedulement or renegotiation not altering classification unless satisfactory performance follows the restructure. Undefined terms adopt meanings from the Companies Act and related rules.