Asset Classification & Provisioning Norms
| Asset Type | Classification | Details | Provision (Secured) | Provision (Unsecured) |
|---|---|---|---|---|
| Standard Assets | Farm Credit, Housing (Individual), SMEs | Includes direct agri loans, individual home loans, and SME sector | 0.25% | 0.25% |
| CRE - Commercial Real Estate | CRE loans such as office spaces, malls, etc. | 1.00% | 1.00% | |
| CRE - RH | Residential Housing under CRE | 0.75% | 0.75% | |
| Housing Loans at Teaser Rates | As per Para 5.9.9 RBI Guidelines | 2.00% (after reset period) | 2.00% | |
| Restructured Advances | Standard but restructured | 5.00% | 5.00% | |
| Natural Calamities - Restructured | As per RBI guidelines | 5.00% | 5.00% | |
| All Other Standard Loans | General category | 0.40% | 0.40% | |
| NPA (Assuming NPA Date: 01-Aug-2023) | Sub-standard (01-Aug-2023 to 31-Jul-2024) | NPA for ≤ 12 months | 15% | 25% |
| Doubtful DB1 (01-Aug-2024 to 31-Jul-2025) | 1st year in Doubtful | 25% | 100% | |
| Doubtful DB2 (01-Aug-2025 to 31-Jul-2027) | 2nd & 3rd year in Doubtful | 40% | 100% | |
| Doubtful DB3 (01-Aug-2027 onwards) | > 3 years Doubtful | 100% | 100% | |
| Loss Asset (Any date after declaration) | Identified by bank/RBI/auditor | 100% | 100% |
Note: This table includes standard and NPA asset provisioning norms per RBI guidelines. NPA date assumed as 01-Aug-2023. Provisions are applicable on funded outstanding only.
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