Provisioning requirement: amended rules permit reduced collateral valuation and mandate equalised NPA provisioning on a phased schedule. The notification inserts a Note permitting reduction of the estimated realizable value of collateral security where court proceedings for sale of mortgaged property were initiated within the prior two years, thereby lowering recoverable value for provisioning. It replaces the existing Table with a schedule spreading the unprovided balance on an equal basis over five years through 2015 and adds a proviso requiring outstanding Non-performing assets as at 31-3-2010 to be worked out per the inserted Note and provided by equal instalments over that five-year period.