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Npa provisioning %

Rajan (Employee) (52 Points)

08 April 2012

Hey frendz i need to know the provisioning percentage for NPA for banks & NBFC applicable for May 2012 examz .

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Devadas K S (One life one Dream) (3525 Points)
Replied 08 April 2012

check 3rd page of RTP - Advanced Accounting for May 2012

link to RTP :

https://220.227.161.86/25798rtp_may12_ipcc_5.pdf

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Rajan (Employee) (52 Points)
Replied 09 April 2012

Hey thanx a lot :)

the provisioning percentages given is only for banks i guess .

wat abt NBFC ?

CA Hemang Shah (PRACTICE) (658 Points)
Replied 09 April 2012

Same as earlier yaar.... no change. 10% standard asset ka provision karne ka. But it is shown under not NPA but it will shown in contingent liability . no change in rate in nbfc till now. But u must alert that when u compute provision at that time in provision do not consider standard asset. And standard asset ka provision seperate karne ka and balancesheet me under contingent liability me dikhane ka.

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