sir please explain 1.A loan was declared NPA on 31/03/2014, with outstanding balance of Rs. 50,00,

sir please explain 1.A loan was declared NPA on 31/03/2014, with outstanding balance of Rs. 50,00,000, what shall be amount of provisioning if realizable security value as on 30/09/2016 is 42,50,000? options 50, 00,000 7,50,000 28,75,000 24,50,000 18,12,500 Correct answer 24,50,000 2. A loan was declared NPA on 31/03/2015, with outstanding balance of Rs. 50,00,000, what shall be amount of provisioning if realizable security value as on 30/09/2016 is 42,50,000? options 50, 00,000 7,50,000 28,75,000 24,50,000 18,12,500 Correct answer 18,12,500 3.A loan was declared NPA on 31/03/2015, with outstanding balance of Rs. 10,00,000, what shall be amount of provisioning if realizable security value as on 30/09/2016 is Zero options 5,00,000 10,00,000 None of the above 7,50,000 12,50,000 Correct answer 10,00,000

 

Let me solve the first 1. You can try to solve others.The loan was declared NPA on 31/03/2014.So, on 30/09/2016, it will be under Doubtful 2 - 1 to 3 years. And provision for the same is 40%.Total Outstanding Balance is Rs. 50,00,000Realizable security value is Rs. 42,50,000So, unsecured is Rs. 7,50,000Provision on secured D2 assets - 40%= 42,50,000 * 40/100= 17,00,000Provision on unsecured D2 assets - 100%= 7,50,000Total provision = 17,00,000 + 7,50,000= 24,50,000

 

2. A/C will be in D125% of secured-1062500100% of unsecured-750000Total-18125003. A/C will be in D1100% of in unsecured - 1000000

 

thank u sir .now i got. can u explain about provisions up to what percentage