https://www.taxtmi.com/news?id=4625 Banks must disclose restructured advances in Annual Balance Sheets under "Notes on Accounts" by asset classification and restructuring route, using the annexed format to report opening/closing balances, fresh restructurings, upgradations, downgrades, write offs and provisions. Standard restructured accounts that no longer attract higher provisioning or additional risk weight due to satisfactory performance need not be shown as restructured, but banks must continue to assess and maintain provision for diminution in fair value and retain internal records of such accounts. en-us Fri, 01 Feb 2013 13:26:51 +0530 Wed, 11 Feb 2026 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=4625 Banks must disclose restructured advances in Annual Balance Sheets under "Notes on Accounts" by asset classification and restructuring route, using the annexed format to report opening/closing balances, fresh restructurings, upgradations, downgrades, write offs and provisions. Standard restructured accounts that no longer attract higher provisioning or additional risk weight due to satisfactory performance need not be shown as restructured, but banks must continue to assess and maintain provision for diminution in fair value and retain internal records of such accounts. News - Fri, 01 Feb 2013 13:26:51 +0530 https://www.taxtmi.com/news?id=4625