34 Annex 7 (vide para 2.2.7.30) Prudential Guidelines on Restructuring of Advances Asset Classification of Restructured Accounts under the G

34 · Annex 7 (vide para 2.2.7.30) Prudential Guidelines on Restructuring of Advances Asset Classification of Restructured Accounts under the Guidelines Particulars Case 1 Case 2 Case 3 Case 4 I. Assumed due date of payment 31.01.2007 31.01.2007 Assumed date of restructuring 31.03.2007 31.03.2007 31.03.2007 31.03.2007 Period of delinquency as on the date of restructuring 2 months 2 months 18 months 18 months Asset Classification (AC) before restructuring 'Standard' 'Standard' 'Doubtful - less than one year' 'Doubtful - less than one year' Date of NPA NA NA 31.12.05 (Assumed) 31.12.05 (Assumed) II. Asset Classification (AC) on Restructuring Assumed status of the borrower Eligible for special regulatory treatment Not eligible for special regulatory treatment Eligible for special regulatory treatment Not eligible for special regulatory treatment AC after restructuring 'Standard' Downgraded to 'Substandard' w.e.f 31.03.07 (i.e., on the date of restructuring) 'Doubtful - less than one year' 'Doubtful - less than one year' Assumed first payment due under the revised terms 31.12.07 31.12.07 31.12.07 31.12.07 III. Asset Classification after Restructuring A. The account performs satisfactorily as per restructured terms (a) AC during the specified one year period (i.e., from 31.12.07 to 31.12.08) No change (i.e., remains 'Standard') 'Doubtful - less than one year' w.e.f. 31.03.08 (i.e. one year after classification as 'Substandard') No change (i.e., remains 'Doubtful - less than one year') 'Doubtful - one to three years' w.e.f. 31.12.07 (i.e., one year after classification as 'Doubtful less than one year') (b) AC after the specified one year period Continues in 'Standard' category Upgraded to 'Standard' category Upgraded to 'Standard' category Upgraded to 'Standard' category B. If performance not satisfactory vis-a-vis restructured terms (a) AC during the specified one year period (in case the unsatisfactory performance is established before completion of one year period) Treated as substandard w.e.f 30.4.2007 and downgraded to 'Doubtful less than 'Doubtful - less than one year' w.e.f. 31.03.08 (i.e. one year after classification 'Doubtful one to three years' w.e.f. 31.12.07 'Doubtful - one to three years' w.e.f. 31.12.07 (i.e., one year after classification as 'Doubtful Asset Classification of Restructured Accounts under the Guidelines Particulars Case 1 Case 2 Case 3 Case 4 I. Assumed due date of payment 31.01.2007 31.01.2007 Assumed date of restructuring 31.03.2007 31.03.2007 31.03.2007 31.03.2007 Period of delinquency as on the date of restructuring 2 months 2 months 18 months 18 months Asset Classification (AC) before restructuring 'Standard' 'Standard' 'Doubtful - less than one year' 'Doubtful - less than one year' Date of NPA NA NA 31.12.05 (Assumed) 31.12.05 (Assumed) II. Asset Classification (AC) on Restructuring Assumed status of the borrower Eligible for special regulatory treatment Not eligible for special regulatory treatment Eligible for special regulatory treatment Not eligible for special regulatory treatment AC after restructuring 'Standard' Downgraded to 'Substandard' w.e.f 31.03.07 (i.e., on the date of restructuring) 'Doubtful - less than one year' 'Doubtful - less than one year' Assumed first payment due under the revised terms 31.12.07 31.12.07 31.12.07 31.12.07 III. Asset Classification after Restructuring A. The account performs satisfactorily as per restructured terms (a) AC during the specified one year period (i.e., from 31.12.07 to 31.12.08) No change (i.e., remains 'Standard') 'Doubtful - less than one year' w.e.f. 31.03.08 (i.e. one year after classification as 'Substandard') No change (i.e., remains 'Doubtful - less than one year') 'Doubtful - one to three years' w.e.f. 31.12.07 (i.e., one year after classification as 'Doubtful less than one year') (b) AC after the specified one year period Continues in 'Standard' category Upgraded to 'Standard' category Upgraded to 'Standard' category Upgraded to 'Standard' category B. If performance not satisfactory vis-a-vis restructured terms (a) AC during the specified one year period (in case the unsatisfactory performance is established before completion of one year period) Treated as substandard w.e.f 30.4.2007 and downgraded to 'Doubtful less than 'Doubtful - less than one year' w.e.f. 31.03.08 (i.e. one year after classification 'Doubtful one to three years' w.e.f. 31.12.07 'Doubtful - one to three years' w.e.f. 31.12.07 (i.e., one year after classification as 'Doubtful 35 one year' with effect from 30.04.08. less than one year' (on 31.12.06) (b) AC after the specified one year period, if the unsatisfactory performance continues Will migrate to 'Doubtful - - one to three years' w.e.f. 30.04.09 and 'Doubtful more than three years' w.e.f. 30.04.2011. Will migrate to 'Doubtful - - one to three years' w.e.f. 31.03.09 and 'Doubtful more than three years' w.e.f. 31.03.2011. Will migrate to 'Doubtful - more than three years' w.e.f. 31.12.09 Will migrate further to 'Doubtful more than three years' w.e.f. 31.12.09 one year' with effect from 30.04.08. less than one year' (on 31.12.06) (b) AC after the specified one year period, if the unsatisfactory performance continues Will migrate to 'Doubtful - - one to three years' w.e.f. 30.04.09 and 'Doubtful more than three years' w.e.f. 30.04.2011. Will migrate to 'Doubtful - - one to three years' w.e.f. 31.03.09 and 'Doubtful more than three years' w.e.f. 31.03.2011. Will migrate to 'Doubtful - more than three years' w.e.f. 31.12.09 Will migrate further to 'Doubtful more than three years' w.e.f. 31.12.09