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Jaideep S Sethi
Based on:
1. RBI Master Circular on Income Recognition, Asset
Classification, Provisioning & Other Related Matters ʹ
July 2010
2. RBI Report on Trends and Progress in Banking 2010


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anks should classify their assets into the
following broad groups, viz.
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any problems and which does not carry more
than normal risk    $

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period less than or equal to 12 months3
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|  Such accounts should be straight away classified as
doubtful asset or loss asset irrespective of the period for
which it has remained as N A.
xdentification of assets as N As should be
done on an ongoing basis

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