Prudential norms

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....only when it is actually 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 ....

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....nd outstanding as on 31-03-2002 for income reversal and non-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....

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...., the company shall make provision in the current year's financial statements to the extent of unrealised amount or the aggregate outstanding amount of loan including interest as applicable; (c) no income shall be recognised on such loans outstanding after the expiry of the three months period specified in (a) above or sale of gold ^1B[or silver] or jewellery, whichever is earlier; a....