Asset Classification | Period as NPA | Current provisioning (%) | Revised accelerated provisioning (%) |
Sub- standard (secured) | Up to 6 months | 15 | No change |
6 months to 1 year | 15 | 25 | |
Sub-standard (unsecured ab-initio) | Up to 6 months | 25 (other than infrastructure loans) | 25 |
20 (infrastructure loans) | |||
6 months to 1 year | 25 (other than infrastructure loans) | 40 | |
20 (infrastructure loans) | |||
Doubtful I | 2nd year | 25 (secured portion) | 40 (secured portion) |
100 (unsecured portion) | 100 (unsecured portion) | ||
Doubtful II | 3rd & 4th year | 40 (secured portion) | 100 for both secured and unsecured portions |
100 (unsecured portion) | |||
Doubtful III | 5th year onwards | 100 | 100 |
SMA Sub-categories | Basis for classification |
SMA-0 | Principal or interest payment not overdue for more than 30 days but account showing signs of incipient stress (Please see Appendix to Part C) |
SMA-1 | Principal or interest payment overdue between 31-60 days |
SMA-2 | Principal or interest payment overdue between 61-90 days |
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