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    <title>Provision for Restructuring of Farmers’ Loans</title>
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    <description>Banks may restructure agricultural borrowers&#039; accounts impaired by natural calamities - including conversion of short-term debt to term loans or rescheduling repayments - with the benefit of retention of asset classification under RBI relief guidelines. Restructuring for agricultural accounts impaired for other reasons must follow RBI IRAC guidelines. Corporate and stressed exposures are subject to RBI mechanisms such as Joint Lenders&#039; Forum, Strategic Debt Restructuring and S4A. Disclosure of borrower details is limited by statutory secrecy obligations requiring borrower confidentiality.</description>
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