NPAs and their management in banks in IndiaJyoti Sharma
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NPAs are a growing concern in banks. This ppt deals with concept of NPAs, RBI's prudential guidelines regarding income recognition, asset classification and provisioning, tools for NPA management available with banks
NPAs and their management in banks in IndiaJyoti Sharma
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NPAs are a growing concern in banks. This ppt deals with concept of NPAs, RBI's prudential guidelines regarding income recognition, asset classification and provisioning, tools for NPA management available with banks
Guarantee and Bank Guarantee
Scope of Bank Guarantee
Types of Bank Guarantee
Advantages and Disadvantages of Bank Guarantee
Parties to Bank Guarantee
Procedure for applying Bank Guarantee
Audit of Bank Guarantee
Audit objective
Information required
Vouching and Verification
Disclosure requirements of Bank guarantee in Financials
Daily Derivatives Report:24 December 2019Axis Direct
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Axis Direct presents daily derivatives report presenting recommendations based on technical analysis. For trading in derivatives visit https://simplehai.axisdirect.in/offerings/products/derivatives
Guarantee and Bank Guarantee
Scope of Bank Guarantee
Types of Bank Guarantee
Advantages and Disadvantages of Bank Guarantee
Parties to Bank Guarantee
Procedure for applying Bank Guarantee
Audit of Bank Guarantee
Audit objective
Information required
Vouching and Verification
Disclosure requirements of Bank guarantee in Financials
Daily Derivatives Report:24 December 2019Axis Direct
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Axis Direct presents daily derivatives report presenting recommendations based on technical analysis. For trading in derivatives visit https://simplehai.axisdirect.in/offerings/products/derivatives
Check out these study notes which I found online and which I think will be very useful to you. I have made hard copies which I will give to you at the next lecture.
Corporate India - Distress Resolution Solutions Sumedha Fiscal
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The Indian Banking scenario is going through unprecedented times with stressed loan portfolio. The portfolio of all Banks put together is more than 7 lakh crore which is > 10% of total advances and there is an apprehension that there could be significant additions too.
Realizing the problem RBI has come out with many changes and schemes to tackle such stressed accounts.
Here are come of the distress resolution solutions that you can look into.
Business Valuation Principles for EntrepreneursBen Wann
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This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
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Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
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Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Attending a job Interview for B1 and B2 Englsih learnersErika906060
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It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
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LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
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Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
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Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
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Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
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This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
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The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
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It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
What is the TDS Return Filing Due Date for FY 2024-25.pdf
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1. IRAC
As a major element of the Financial Sector Reforms in India, RBI introduced
prudential norms for banking regulation. Capital adequacy, exposure ceilings for
lending to individual and group of borrowers, marking to market of the investment
portfolio and, income recognition, asset classification and provisioning norms for
the loan portfolio (IRAC in short) formed the core of prudential regulation.
The IRAC norms serve two primary purposes - (i) to depict the true position of a
bank's loan portfolio
and (ii) to help arrest its deterioration. The Committee on Financial System (CFS),
under the Chairmanship of Shri M. Narasimham, recommended a policy of income
recognition and asset classification based on record of recovery and other objective
criteria as also provisioning based on the classification of assets into different
categories. RBI largely accepted the recommendations of the CFS and introduced
the IRAC norms.
2. Income recognition
(i) Effective from April 1, 1992, banks cannot consider as income interest on loan
accounts, classified as
Non-Performing Assets (NPA), unless actually received. Such unrealised interest
on NPA taken as income in the earlier year has to be provided for. In other words,
income from NPA is booked as incomemonly when actually received, and not on
accrual basis.
In respect of loan accounts, classified as performing assets, accrued interest can be
debited to the borrower’s account and taken to income account. If the relevant
credit facility becomes NPA later, the bank should provide for the interest accrued
2. and credited to income account. In such cases, while making provision the amount
held in "Overdue Interest Reserve Account" should be deducted from the advances
outstanding.
(iv) Partial recovery of interest
Banks can take partial recovery of interest on NPA to their income account,
provided such recovery
is not out of fresh / additional credit facilities sanctioned to the borrowers
concerned.
(v) Income recognition on investments classified as NPA
Investments also are subjected to prudential norms on income recognition. As
such, banks should not take to income interest on accrual basis in respect of any
security irrespective of the category in which it
is included, where interest / principal in respect of which is in arrears for more than
90 days.
Non-performing assets
A credit facility is considered non-performing when it ceases to generate income
for the bank. Earlier, an asset was classified as NPA if interest and / or instalment
of principal remained ‘past due’ for a specific period. ‘
(i) Term loan:
A term loan is to be classified as NPA if interest and / or principal remained
overdue for more than 90 days.
(ii) Cash credit and overdraft account:
A cash credit / overdraft account is classified as NPA if the account is ‘out of
order’ for more than 90 days. An account is treated as ‘out of order’ if the balance
3. outstanding is continuously in excess of the sanctioned limit or drawing power
(whichever is lower) or where the outstanding balance in the principal operating
account is within the sanctioned limit or drawing power, but there are no credits
continuously for 90 days as on the date of balance sheet, or credits made are not
enough to cover the interest debited during the same period.
(iii) Bills purchased and discounted:
A bill is treated as NPA, if it remains overdue and unpaid for a period of more than
90 days.
(iv) Other credit facilities:
Any other credit facility is to be treated as NPA, if it remains outstanding for a
period of more than 90 days.
(v) Agricultural advances:
In case of all direct agricultural advances, effective September 30, 2004 an account
should be treatedas NPA if interest and / or instalment of principal remained
overdue for two crop seasons from the due date for short duration crops and one
crop season from the due date for long duration crops. Long duration crops have a
crop season longer than one year and crops, which are not long duration crops are
treated as short duration crops. Depending upon the duration of crops raised by a
farmer, the above NPA norms would also be applied to agricultural term loan
availed of by him. The crop season for each crop, which means the period up to
harvesting, has to be decided by the State Level Bankers Committee in each state.
In respect of other activities like horticulture, floriculture or allied activities such as
animal husbandry, poultry farming etc., NPA classification would be done on 90
days impairment norm as in the case of other advances.
4. (a) Housing loans to staff members:
Housing loans or similar advances granted to staff members, where interest is
payable after recovery of principal should be classified as NPA only when there is
a default in payment of interest on due date.
(e) Advances affected by natural calamity
Where natural calamities impair the repaying capacity of the agricultural borrower,
UCBs may
consider i) converting the crop loan in to an agricultural term loan or rescheduling
the repayment period and ii) sanctioning fresh short-term loans. In such cases, the
term loan or the fresh short-term loan will be treated as current dues and need not
be classified as NPA. Asset classification of these loans will be governed by the
revised terms and conditions and these would be classified as NPA.
Asset Classification
In order to facilitate assessment of quality of the advances portfolio and to enable
them to make
adequate provisions.Banks have classified loan assets into the following categories
Guidelines for asset classification
Assets are to be classified generally on the basis of well-defined credit weaknesses
and the extent ofdependence on collaterals for realisation of dues. Net worth of
borrower / guarantor should not be taken into account while determining whether
an advance is NPA. Banks should bear in mind the following RBI guidelines for
asset classification.
(i) Identification of assets as NPA on on-going basis
5. Banks should identify assets as NPA on an on-going basis. They should evolve a
system to eliminate the tendency to delay or postpone identification of NPA,
particularly in respect of high-value accounts. They should internally resolve
doubts regarding asset classification within one month of the date by which the
account would have been classified as NPA as per prescribed norms.
a) Record of recovery
The classification of an asset as NPA has to be done on the record of recovery.
Banks should not
classify an account as non-performing due to the existence of ‘temporary
deficiencies’ such as balance exceeding limit, non-availability of adequate drawing
power, non-submission of stock statement or non-renewal of accounts on due date.
If an account is
regularised before the balance sheet date by repayment of overdue through genuine
sources (not by sanction of additional facilities or transfer of funds between
accounts), the account need not be treated as NPA.
(iii) Potential threats to recovery
In respect of accounts where there are potential threats to recovery on account of
erosion in the value of security or existence of factors such as frauds committed by
borrowers, such accounts should be straightway classified as doubtful or loss asset,
as the case may be, irrespective of the period for which they have remained as
NPA.
(v) Classification as NPA for non-review or non-renewal of limits
An account where regular / ad-hoc credit limits are not reviewed or not renewed
within 90 days from the due date or date of ad-hoc sanction will be classified as
NPA.
6. (vi) Treatment of loss assets
If the realizable value of the security, as assessed by the bank or approved valuer
or RBI, is less than 10% of the outstanding in the borrower’s account, existence of
security should be ignored and the account should be classified straightway as a
loss asset.
(viii) Fixing realistic repayment schedules
CBs should fix monthly / quarterly instalments for repayment of gold loans for
non-agricultural
purposes after taking in to account the income generation pattern and repayment
capacity of the
borrower. Such gold loans should be classified as NPA if interest and / or
instalment remain overdue for more than 90 days. In case of gold loans for
agricultural purpose, interest has to be charged at yearly intervals as per the
Supreme Court judgement and payment should coincide with harvesting. Such
advances will be NPA only if instalment and / or interest become overdue after the
due date.