Scheme for Sustainable Structuring of Stressed Assets – Revisions- (Reserve Bank of India) (10 Nov 2016)
MANU/RMIC/0193/2016
Banking
We invite a reference to the paragraph 6 of the Statement on Developmental and Regulatory Policies issued by RBI on October 4, 2016. It was proposed therein to allow the portion of debt determined to be sustainable (under the Scheme for Sustainable Structuring of Stressed Assets) to be treated as a 'Standard' asset in all cases, subject to certain conditions. Accordingly, the Scheme for Sustainable Structuring of Stressed Assets has been partially modified. All other provisions of the Scheme remain unchanged.
The asset classification norms for loans under the Scheme for Sustainable Structuring of Stressed Assets, in cases where there is no change of promoters, are prescribed in paragraph 9(B) of circular DBR.No.BP.BC.103/21.04.132/2015-16 dated June 13, 2016. Based on the feedback received from stakeholders as also analysing the rationale behind asset classification norms, it has now been decided to revise paragraphs 9(B) (iii) and (iv) of the scheme as under:
(iii) In respect of an account that is classified as a non-performing asset as on the reference date, the Part B instruments shall continue to be classified as non-performing investment and provided for as a non-performing asset as per extant prudential norms, as long as such instruments remain in Part B. The sustainable portion (Part A) may optionally be treated as 'Standard' upon implementation of the resolution plan by all banks, subject to provisions made upfront by the lenders being at least the higher of 50 percent of the amount held in part B or 25 percent of the aggregate outstanding (sum of Part A and part B). For this purpose, the provisions already held in the account can be reckoned.
(iv) In all cases, lenders may upgrade Part B to standard category and reverse the associated enhanced provisions after one year of satisfactory performance of Part A loans. In case of any pre-existing moratorium in the account, this upgrade will be permitted one year after completion of the longest such moratorium, subject to satisfactory performance of Part A debt during this period. However, in all cases, the required MTM provisions on Part B instruments must be maintained at all times. The transition benefit available in terms of paragraph 9(B)(vi) can however be availed.
Banks shall make disclosures in their annual financial statements on application of the Scheme for Sustainable Structuring of Financial Assets, as per the format in the Appendix.
Tags : SCHEME STRESSED ASSETS STRUCTURING
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