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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>Disclosure requirements in offer documents require detailed NPA, collateral and due diligence information for investor transparency.</h1> Offer documents must contain all material information enabling investor decisions and include schedule-based disclosures. For non-performing loans acquired by the issuer or Asset Reconstruction Company the offer must disclose date of NPA classification, asset details, facility-wise sanctioned limits, nature of charge on collateral, share in total debt, guarantor details, custody of original title deeds, litigation, willful defaulters, collateral valuation and inspection reports, material due diligence findings, any resolution plan, and percentage holdings of such NPAs across other banks.

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