Prudential norms

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....ctually realised and any such income recognised before the asset became non-performing and which remains unrealised in a year shall be reversed in the profit and loss account of the immediately succeeding year. (3) (a) In respect of mortgage loans, the classification of assets and the provisioning required shall be as under: NATURE OF ASSET PROVISION REQUIRED Standard Asset No provision Sub-....

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....performing assets as per table given below: For the year ended Extent of provision 31-03- 2015 Un-provided balance on equal basis over the three years as specified in the preceding column. 31-03- 2016 31-03- 2017 (5) (a) The Notes on the financial statements of a year shall disclose- (i) the total amount of provisions, if any, to be made on account of income reversal and non-performing ....