{"what_this_is":"The machine-readable twin of the BankPulse page for one RBI rulebook. Same points, same dates, same paragraph references as the page a person reads. RBI's own wording is not reproduced here: each point names the RBI paragraph, the character offset into the text BankPulse read and the sha256 of that text, so the claim can be checked against RBI's own document.","schema_version":1,"release_id":"d653cdb0a5","generated_at":"2026-09-15T00:33:59.117975+00:00","id":"md13146","title":"Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025","document_kind":"Directions","page":"https://bankpulse.ai/rule/md13146","status":"In force","importance":{"code":"MR","label":"MUST READ","weight":"Must read","why":"Binding RBI Directions naming this institution class in the title","layer":"bankpulse_inference"},"applies_to":{"shown":"Commercial banks","class_code":"SCB","from":"the document's own title","layer":"bankpulse_inference"},"dates":{"prid":"md13146","mode":"four_dates_v1","published":{"label":"Published","value":"November 28, 2025","stated":true,"why":"The day RBI put this document out."},"effective":{"label":"Starts to apply","value":"","stated":false,"why":"Not stated separately in this document. 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Other dates may sit inside single paragraphs."},"sources":{"published":"doc_date in data/highlights/md13146.json","effective":"none held","transition":"none held","deadline":"none held"}},"rbi_source":{"url":"https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=13146","document_date":"November 28, 2025","read_by_bankpulse":"2026-08-21 16:15:13 UTC","text_sha256":"873a895b9d6f39f3b9590b30da55d81d04fed8a2185ed47e38c7e2a5e9490cca","word_count":null,"standing_last_checked":"Standing checked on RBI’s Master Directions index, 15 September 2026, 5:58 am IST."},"counts":{"points_shown":84,"points_naming_an_rbi_paragraph":84,"points_stored":84,"actions":0,"amendments":3},"points":[{"n":1,"claim":"md13146-dde46b0f","page_group":"Chapter I. Preliminary","stored_section":"WHAT CHANGES","heading":"Doubtful asset definition","plain_english":"A doubtful asset is one that has stayed substandard for 12 months.","rbi_paragraph":"Para 5(2)","rbi_char_offset":6058,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p1","layer":"bankpulse"},{"n":2,"claim":"md13146-7b5f3540","page_group":"Chapter I. Preliminary","stored_section":"WHAT CHANGES","heading":"Substandard asset definition","plain_english":"A substandard asset is one that has been an NPA for up to 12 months.","rbi_paragraph":"Para 5(12)","rbi_char_offset":8285,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p2","layer":"bankpulse"},{"n":3,"claim":"md13146-df7a59db","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Bad loan norms for banks","plain_english":"This paper sets when a loan turns bad for commercial banks.","rbi_paragraph":"Para 1","rbi_char_offset":4754,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p3","layer":"bankpulse"},{"n":4,"claim":"md13146-1840df20","page_group":"Chapter I. Preliminary","stored_section":"KEY DATES","heading":"Start date","plain_english":"These Directions came into effect on the day RBI issued them.","rbi_paragraph":"Para 2","rbi_char_offset":4924,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p4","layer":"bankpulse"},{"n":5,"claim":"md13146-c06c1ef6","page_group":"Chapter I. 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Preliminary","stored_section":"THE CORE IDEA","heading":"Short crops defined by exclusion","plain_english":"A short duration crop is any crop that is not a long duration crop.","rbi_paragraph":"Para 5(11)","rbi_char_offset":8190,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p11","layer":"bankpulse"},{"n":12,"claim":"md13146-9fc7abef","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Wilful defaulter defined elsewhere","plain_english":"A wilful defaulter has the meaning given in the wilful defaulters rules.","rbi_paragraph":"Para 5(14)","rbi_char_offset":8638,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p12","layer":"bankpulse"},{"n":13,"claim":"md13146-7e1d9fff","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Enterprise sizes defined elsewhere","plain_english":"Micro, small and medium enterprise are defined by the MSME credit circular.","rbi_paragraph":"Para 6","rbi_char_offset":8819,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":["msme-loan"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p13","layer":"bankpulse"},{"n":14,"claim":"md13146-efdcac22","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Property terms defined elsewhere","plain_english":"Commercial real estate and project finance take their meaning from the lending rules.","rbi_paragraph":"Para 8","rbi_char_offset":9398,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":["commercial-real-estate","infrastructure-finance"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p14","layer":"bankpulse"},{"n":1,"claim":"md13146-a0520bb4","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Three months for stock","plain_english":"A stock statement used for drawing power must not be older than three months.","rbi_paragraph":"Para 15(2)","rbi_char_offset":13208,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p15","layer":"bankpulse"},{"n":2,"claim":"md13146-79561d7b","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Older than that is irregular","plain_english":"An account run on a stock statement older than three months is irregular.","rbi_paragraph":"Para 15(4)","rbi_char_offset":13338,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p16","layer":"bankpulse"},{"n":3,"claim":"md13146-c6ec544a","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Three months to renew","plain_english":"A regular or ad hoc limit must be reviewed within three months of its due date.","rbi_paragraph":"Para 16","rbi_char_offset":13439,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p17","layer":"bankpulse"},{"n":4,"claim":"md13146-af7d458f","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Six months is too long","plain_english":"A delay beyond six months in renewal is not acceptable as a discipline.","rbi_paragraph":"Para 21","rbi_char_offset":14588,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p18","layer":"bankpulse"},{"n":5,"claim":"md13146-073a05df","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Value big collateral triennially","plain_english":"Property held against a bad loan of ₹5 crore or more is valued once in three years.","rbi_paragraph":"Para 23","rbi_char_offset":15031,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p19","layer":"bankpulse"},{"n":6,"claim":"md13146-75c3f10b","page_group":"Chapter II. General Instructions","stored_section":"WHO SHOULD ACT","heading":"Board sets who may override","plain_english":"The power to allow an exception must come from the Board approved policy.","rbi_paragraph":"Para 10(7)","rbi_char_offset":11001,"weight":"DO IT","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p20","layer":"bankpulse"},{"n":7,"claim":"md13146-454f4c88","page_group":"Chapter II. 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General Instructions","stored_section":"WHAT CHANGES","heading":"Name the repayment start","plain_english":"Where there is a moratorium, the loan agreement must name the exact repayment start date.","rbi_paragraph":"Para 13(3)","rbi_char_offset":12483,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p23","layer":"bankpulse"},{"n":10,"claim":"md13146-d84056b8","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Drawings need current assets","plain_english":"Drawings on a working capital account must be covered by current assets.","rbi_paragraph":"Para 15(1)","rbi_char_offset":12872,"weight":"DO IT","role":"Branch","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p24","layer":"bankpulse"},{"n":11,"claim":"md13146-2467aa69","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Drawing power from stock","plain_english":"Drawing power must be worked out from a current stock statement.","rbi_paragraph":"Para 15(2)","rbi_char_offset":12964,"weight":"DO IT","role":"All staff","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p25","layer":"bankpulse"},{"n":12,"claim":"md13146-e215a9cb","page_group":"Chapter II. General Instructions","stored_section":"WHO SHOULD ACT","heading":"Avoid repeated ad hoc renewals","plain_english":"Frequent ad hoc or short renewals without good reason must be avoided.","rbi_paragraph":"Para 19","rbi_char_offset":13956,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p26","layer":"bankpulse"},{"n":13,"claim":"md13146-20234d14","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Disclose in the notes","plain_english":"The position must be shown in the notes to the accounts.","rbi_paragraph":"Para 26","rbi_char_offset":16416,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p27","layer":"bankpulse"},{"n":1,"claim":"md13146-29e0e7ac","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Thirty days makes SMA-1","plain_english":"An account overdue for thirty days is tagged SMA-1 at that day's run.","rbi_paragraph":"Para 31","rbi_char_offset":18541,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":"An instalment falls due on 1 September and is not paid. The account is tagged SMA-1 when 30 days of continuous overdue are complete. 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Asset Classification","stored_section":"WHAT CHANGES","heading":"180-day review rule","plain_english":"An account becomes an NPA if credit limits are not reviewed within 180 days.","rbi_paragraph":"Para 42(5)","rbi_char_offset":30209,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p34","layer":"bankpulse"},{"n":8,"claim":"md13146-45727508","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Credit card NPAs","plain_english":"A credit card account becomes an NPA if the minimum due is unpaid for 90 days.","rbi_paragraph":"Para 42(10)","rbi_char_offset":32017,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":["credit-card"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p35","layer":"bankpulse"},{"n":9,"claim":"md13146-6cb66962","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Build an early warning system","plain_english":"A management system must catch signs of distress early, account by account.","rbi_paragraph":"Para 28","rbi_char_offset":16839,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p36","layer":"bankpulse"},{"n":10,"claim":"md13146-7bd1c495","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Flag at day end","plain_english":"An account must be flagged overdue in the day-end run for its due date.","rbi_paragraph":"Para 30","rbi_char_offset":17695,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p37","layer":"bankpulse"},{"n":11,"claim":"md13146-9115c871","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"Objective tests only","plain_english":"Bad loan grading must follow objective tests so the norms are applied alike.","rbi_paragraph":"Para 32","rbi_char_offset":18999,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p38","layer":"bankpulse"},{"n":12,"claim":"md13146-a167344c","page_group":"Chapter III. Asset Classification","stored_section":"WHO IT APPLIES TO","heading":"Every account in the system","plain_english":"Every borrower account of any size must sit in the automated grading system.","rbi_paragraph":"Para 36(1)","rbi_char_offset":20043,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p39","layer":"bankpulse"},{"n":13,"claim":"md13146-0fb27e10","page_group":"Chapter III. 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Asset Classification","stored_section":"WHO SHOULD ACT","heading":"A report on demand","plain_english":"A grading report with real dates must be producible at any moment.","rbi_paragraph":"Para 37","rbi_char_offset":21300,"weight":"DO IT","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p46","layer":"bankpulse"},{"n":20,"claim":"md13146-2056d870","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"No manual override","plain_english":"There must be no hand override of the system's grading.","rbi_paragraph":"Para 38(2)","rbi_char_offset":21825,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p47","layer":"bankpulse"},{"n":21,"claim":"md13146-dd6eb2f6","page_group":"Chapter III. 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Asset Classification","stored_section":"WHAT CHANGES","heading":"Log every override","plain_english":"Logs of every override must hold the time, the reason and who did it.","rbi_paragraph":"Para 38(4)","rbi_char_offset":22597,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p50","layer":"bankpulse"},{"n":24,"claim":"md13146-ef1fac8e","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Keep the rules current","plain_english":"The system's business logic must be kept current with the regulation.","rbi_paragraph":"Para 39(2)","rbi_char_offset":23452,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p51","layer":"bankpulse"},{"n":25,"claim":"md13146-10780aae","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Store data whole","plain_english":"Data entered must be captured and stored in full, with nothing cut off.","rbi_paragraph":"Para 40(1)","rbi_char_offset":24200,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p52","layer":"bankpulse"},{"n":26,"claim":"md13146-467f5a22","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Map a shared login","plain_english":"A generic login may be used only rarely and must be mapped to a named employee.","rbi_paragraph":"Para 40(2)","rbi_char_offset":25326,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p53","layer":"bankpulse"},{"n":27,"claim":"md13146-b0cccca8","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"One customer, all facilities","plain_english":"The straight through run must take in every facility and holding of one customer.","rbi_paragraph":"Para 40(3)","rbi_char_offset":26679,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p54","layer":"bankpulse"},{"n":28,"claim":"md13146-e8632177","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Status must reach the core","plain_english":"Where grading runs outside the core system, the status must flow back into it.","rbi_paragraph":"Para 40(3)","rbi_char_offset":27076,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p55","layer":"bankpulse"},{"n":29,"claim":"md13146-1ad76771","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Front end only, once cleared","plain_english":"A data change must come through the application itself, after clearance.","rbi_paragraph":"Para 40(4)","rbi_char_offset":27301,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p56","layer":"bankpulse"},{"n":30,"claim":"md13146-0f1a0c01","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Keep the transaction trail","plain_english":"Audit trails must capture the fields needed to trace a transaction later.","rbi_paragraph":"Para 40(5)","rbi_char_offset":27878,"weight":"DO IT","role":"Audit","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p57","layer":"bankpulse"},{"n":31,"claim":"md13146-1c84343f","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Log master data changes","plain_english":"Changes to master data must be logged.","rbi_paragraph":"Para 40(5)","rbi_char_offset":28145,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p58","layer":"bankpulse"},{"n":32,"claim":"md13146-cdc7bdeb","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Log the administrators","plain_english":"Activity logs of users with administrator rights must also be kept.","rbi_paragraph":"Para 40(5)","rbi_char_offset":28238,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p59","layer":"bankpulse"},{"n":33,"claim":"md13146-9683dd36","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"All fields in the core","plain_english":"Every field needed to spot a bad loan must sit in the core system.","rbi_paragraph":"Para 40(6)","rbi_char_offset":28437,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p60","layer":"bankpulse"},{"n":34,"claim":"md13146-3e7025a2","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"A test copy for supervisors","plain_english":"A test copy of the system must be open to supervisors on an onsite visit.","rbi_paragraph":"Para 40(7)","rbi_char_offset":28914,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p61","layer":"bankpulse"},{"n":35,"claim":"md13146-49256acf","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Write an operating procedure","plain_english":"A standard operating procedure for system grading must be written for the staff.","rbi_paragraph":"Para 41","rbi_char_offset":29392,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p62","layer":"bankpulse"},{"n":36,"claim":"md13146-71a35acb","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Prove a real cure","plain_english":"Where an account is said to be cured, satisfactory evidence must go to the auditors.","rbi_paragraph":"Para 49","rbi_char_offset":33890,"weight":"DO IT","role":"Audit","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p63","layer":"bankpulse"},{"n":37,"claim":"md13146-3f561084","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"The calendar date rules","plain_english":"The SMA or bad loan date is the calendar date of the day-end run.","rbi_paragraph":"Para 31","rbi_char_offset":17991,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p64","layer":"bankpulse"},{"n":38,"claim":"md13146-f113c25d","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Two people to override","plain_english":"Where an override is truly needed it takes two levels of authority.","rbi_paragraph":"Para 38(3)","rbi_char_offset":22040,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p65","layer":"bankpulse"},{"n":39,"claim":"md13146-a302793d","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Check before you enter","plain_english":"Data may be entered only after the user is checked and cleared.","rbi_paragraph":"Para 40(1)","rbi_char_offset":25135,"weight":"BACKGROUND","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p66","layer":"bankpulse"},{"n":40,"claim":"md13146-17be7a4f","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Out-of-order accounts","plain_english":"An overdraft or cash credit account becomes an NPA if it stays 'out of order'.","rbi_paragraph":"Para 42(2)","rbi_char_offset":29801,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p67","layer":"bankpulse"},{"n":41,"claim":"md13146-7a60676f","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Borrower-level classification","plain_english":"If one loan turns bad, all the borrower's facilities are classified as NPA.","rbi_paragraph":"Para 44","rbi_char_offset":32518,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p68","layer":"bankpulse"},{"n":42,"claim":"md13146-d7e81753","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"Borrower-wise, not facility-wise","plain_english":"When one facility turns bad, every facility of that borrower turns bad.","rbi_paragraph":"Para 44","rbi_char_offset":32690,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p69","layer":"bankpulse"},{"n":43,"claim":"md13146-120de0ec","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"Security does not save it","plain_english":"Security or the borrower's net worth does not stop an advance being called bad.","rbi_paragraph":"Para 46","rbi_char_offset":33280,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p70","layer":"bankpulse"},{"n":44,"claim":"md13146-16edb2d5","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Letter of credit bills apart","plain_english":"A bill discounted under a letter of credit need not turn bad with the rest.","rbi_paragraph":"Para 50","rbi_char_offset":34122,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":["trade-finance","working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p71","layer":"bankpulse"},{"n":45,"claim":"md13146-c8f15cf1","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Derivative dues pull the rest","plain_english":"Where a derivative overdue turns bad, every funded facility of that client turns bad.","rbi_paragraph":"Para 52(1)","rbi_char_offset":34874,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p72","layer":"bankpulse"},{"n":46,"claim":"md13146-43866065","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Consortium goes by own record","plain_english":"In a consortium each member grades the account on its own record of recovery.","rbi_paragraph":"Para 53(1)","rbi_char_offset":35631,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p73","layer":"bankpulse"},{"n":47,"claim":"md13146-478091fb","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"State guarantee does not save","plain_english":"A State guaranteed advance still turns bad once dues stay overdue.","rbi_paragraph":"Para 58(3)","rbi_char_offset":42304,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p74","layer":"bankpulse"},{"n":48,"claim":"md13146-251e23c4","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Plan sets the later grade","plain_english":"After a resolution plan is put in place, later grading follows these Directions.","rbi_paragraph":"Para 62(3)","rbi_char_offset":45044,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p75","layer":"bankpulse"},{"n":1,"claim":"md13146-eceae12b","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Standard asset provisioning","plain_english":"Banks must set aside up to 1 percent for standard assets, depending on the sector.","rbi_paragraph":"Para 80(2)","rbi_char_offset":51755,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":["commercial-real-estate","housing-loan"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p76","layer":"bankpulse"},{"n":2,"claim":"md13146-5bd7d9d5","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Substandard provisioning","plain_english":"Banks must set aside 15 percent for all substandard assets.","rbi_paragraph":"Para 85","rbi_char_offset":55625,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":["export-credit"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p77","layer":"bankpulse"},{"n":3,"claim":"md13146-507a4379","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Unsecured substandard provisioning","plain_english":"Unsecured substandard loans need a total of 25 percent provisioning.","rbi_paragraph":"Para 86","rbi_char_offset":55852,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p78","layer":"bankpulse"},{"n":4,"claim":"md13146-5121f50f","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Rising secured provisioning","plain_english":"Provisioning on the secured part of doubtful loans rises from 25 percent to 100 percent over time.","rbi_paragraph":"Para 91","rbi_char_offset":57248,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p79","layer":"bankpulse"},{"n":5,"claim":"md13146-1ef2c0b2","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Doubtful unsecured provisioning","plain_english":"Banks must fully provide for the unsecured part of a doubtful asset.","rbi_paragraph":"Para 90","rbi_char_offset":56968,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p80","layer":"bankpulse"},{"n":6,"claim":"md13146-5d7acda6","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Writing off loss assets","plain_english":"Banks should write off loss assets completely.","rbi_paragraph":"Para 94","rbi_char_offset":58209,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p81","layer":"bankpulse"},{"n":7,"claim":"md13146-198796f4","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Full provision alternative","plain_english":"If a loss asset stays on the books, banks must fully provide for it.","rbi_paragraph":"Para 95","rbi_char_offset":58246,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p82","layer":"bankpulse"},{"n":1,"claim":"md13146-86a70848","page_group":"Chapter VI. Repeal and Other Provisions","stored_section":"WHAT IT REPLACES","heading":"Older rules cancelled","plain_english":"This document cancels the older income recognition and provisioning rules for Commercial Banks.","rbi_paragraph":"Para 144","rbi_char_offset":81884,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p83","layer":"bankpulse"},{"n":2,"claim":"md13146-30fee77a","page_group":"Chapter VI. Repeal and Other Provisions","stored_section":"WHAT IT REPLACES","heading":"Old cases continue","plain_english":"Penalties and legal cases already started under the old rules still continue.","rbi_paragraph":"Para 145","rbi_char_offset":82366,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13146#p84","layer":"bankpulse"}],"actions":[],"amendments":[{"id":"nt13198","title":"Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2025","date":"Dec 04, 2025","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13198&Mode=0","order":1,"layer":"rbi_source"},{"id":"nt13409","title":"Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026","date":"Apr 29, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13409&Mode=0","order":2,"layer":"rbi_source"},{"id":"nt13573","title":"Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026","date":"Jul 16, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13573&Mode=0","order":3,"layer":"rbi_source"}],"layers":{"rbi_source":"Facts taken from RBI's own document.","bankpulse":"BankPulse's plain-English summary of RBI's document.","bankpulse_inference":"BankPulse's own inference, not stated by RBI."},"rbi_wording_not_included":"By design. BankPulse never republishes RBI's exact sentences. Use rbi_paragraph with rbi_source.url to read RBI's own words.","terms":"BankPulse's plain-English summaries are BankPulse's own work. The underlying regulation is the Reserve Bank of India's. Always check the RBI document named in rbi_source before acting."}