HomeCirculars › RBI/2011-12/463

NBFC-MFI Provisioning Norms Deferred to April 2013

Current · Source: Reserve Bank of India · RBI/2011-12/463 · issued 20 Mar 2012 · ~1 min read
Quick answerRBI has deferred the asset classification and provisioning norms for NBFC-MFIs from April 1, 2012 to April 1, 2013, responding to sector difficulties. Other regulations from the December 2, 2011 circular remain effective immediately.
The rule, in the simplest words
How it plays out — a real example

An NBFC compliance officer in Indore, working for an NBFC-MFI, is relieved that the RBI has given them an extra year to implement new asset classification and provisioning norms. This means they can focus on helping more customers access loans, while also ensuring the NBFC-MFI's financial health is stable. The officer is now working closely with the regulatory compliance team to ensure all other regulations from the December 2011 circular are still met.

What changed

The implementation date for asset classification and provisioning norms for NBFC-MFIs has been pushed back by one year to April 1, 2013. This deferral was granted after considering representations from the MFI sector about operational challenges. All other regulatory requirements from the December 2011 circular continue to apply without change.

What it means for you

NBFC-MFIs get a one-year breather to align their asset quality and provisioning practices, easing immediate compliance pressure. Banks and lenders with exposure to NBFC-MFIs should note that the sector's financial discipline timeline is extended, potentially affecting risk assessments. The deferral signals RBI's willingness to accommodate sector-specific stress while maintaining other regulatory expectations.

What you must do

Who it affects

All NBFC-MFIs (excluding RNBCs), Banks and lenders with exposure to NBFC-MFIs, Regulatory compliance teams at NBFCs

❓ Common questions

What specific norms have been deferred?

The asset classification and provisioning norms for NBFC-MFIs, originally set to apply from April 1, 2012, have been deferred to April 1, 2013.

Are any other regulations from the December 2011 circular also deferred?

No, only the asset classification and provisioning norms have been deferred. All other regulations from the December 2, 2011 circular remain in effect.

Why did RBI grant this extension?

RBI considered difficulties faced by the MFI sector and representations received from them, leading to the decision to defer implementation.

📜 Read the original circular — full text as issued by RBI
RBI/2011-12/463 DNBS.PD/ CC.No.263 / 03.10.038 /2011-12 March 20, 2012 All NBFCs (excluding RNBCs) Dear Sir, 'Non Banking Financial Company-Micro Finance Institutions' (NBFC-MFIs) - Provisioning Norms- Extension of time A new category of NBFCs namely 'Non Banking Financial Company-Micro Finance Institutions' (NBFC-MFIs) was introduced vide DNBS.CC.PD.No.250/03.10.01/2011-12 dated December 02, 2011 , which also contained guidelines on asset classification and provisioning norms to be adhered to by the MFIs with effect from April 01, 2012. Taking into account the difficulties faced by MFI sector and the representation received by the Bank from them, it has been decided to defer the implementation of asset classification and provisioning norms for NBFC-MFIs to April 01, 2013. 2. NBFC-MFIs are, however, required to comply with the other regulations laid down in the circular dated December 02, 2011. Yours faithfully, (Uma Subramaniam) Chief General Manager in Charge
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2011-12/463 · issued 20 Mar 2012. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Who does what — compliance checklist
💰 Credit
  • Update internal compliance calendars to reflect the new April 1, 2013 deadline for NBFC-MFI provisioning norms.
  • Review loan agreements and risk models to account for the delayed provisioning requirements.
📜 Compliance
  • Ensure NBFC-MFI borrowers still comply with all other regulations from the December 2, 2011 circular.
  • Monitor NBFC-MFI financial health closely during the extended transition period.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Credit Manager at a bank this circular applies to (All NBFC-MFIs (excluding RNBCs), Banks and lenders with exposure to NBFC-MFIs, Regulatory compliance teams at NBFCs), your first concrete step on “NBFC-MFI Provisioning Norms Deferred to April 2013” is: “Update internal compliance calendars to reflect the new April 1, 2013 deadline for NBFC-MFI provisioning norms.” (RBI issued this 20 Mar 2012).

  1. Circular: RBI/2011-12/463 -- NBFC-MFI Provisioning Norms Deferred to April 2013
  2. Issued: 20 Mar 2012
  3. Action required: Update internal compliance calendars to reflect the new April 1, 2013 deadline for NBFC-MFI provisioning norms.
  4. Action required: Ensure NBFC-MFI borrowers still comply with all other regulations from the December 2, 2011 circular.
  5. Action required: Review loan agreements and risk models to account for the delayed provisioning requirements.
  6. Action required: Monitor NBFC-MFI financial health closely during the extended transition period.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

💬 Banker Discussion

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BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7081&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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