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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prudential norms: income on non-performing assets recognised only on recovery and strict provisioning for secured loans.</h1> Income on non-performing assets shall be recognised only on actual realisation and previously recognised unrealised income must be reversed in the following year's profit and loss. Mortgage loans must be classified as Standard, Sub-standard, Doubtful or Loss with specified provisioning percentages on aggregate outstanding amounts, with allowance to exceed those percentages. Collateral realisable value may be deducted where sale proceedings were initiated within the previous two years. Loans against gold, silver or jewellery require recovery or renewal within a limited cure period, after which unrealised amounts must be provided and income not recognised; loan to value is capped.

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