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Master Directions - Reserve Bank of India
The provisions of these directions shall apply to NBFC-Micro Finance Institution registered with the RBI under RBI Act, 1934; unless the provisions of these directions are not consistent with the Reserve Bank of India (Non-Banking Financial Companies – Microfinance Institution) Directions, 2025.
Income Recognition & Asset Classification (IRAC) | RBI 2025
Core prudential norms for income recognition, asset classification, and provisioning by NBFCs. Prescribes NPA recognition criteria (90-day default), asset classification into Standard/Sub-standard/Dou
RBI (Non-Banking Financial Companies – Income Recognition ...
They prescribe uniform rules for classifying assets as standard, sub-standard, doubtful, or loss, mandate borrower-wise NPA classification, and lay down detailed provisioning norms for loans, project finance, securitisation exposures, hire purchase, and leased assets.
RBI Provisioning Norms for NBFCs - Tax Guru
This comprehensive regulatory guidance ensures that NBFCs maintain prudent provisions against potential credit losses, thereby enhancing systemic stability and reinforcing market confidence in the financial system.
NPA Provisioning Tool · RBI IRACP Directions 2025 · Panchal S ...
For project finance exposures classified as Standard, an NBFC shall maintain general provision on funded outstanding on portfolio basis. Not applicable where financial closure was achieved on/before October 1, 2025.
Non Banking Financial Companies (NBFCs) - Reserve Bank of India
All conditions applicable for treatment of the provisions for standard assets would also apply to the aforesaid provisions for permitted derivative transactions.
RBI Master Directions for NBFCs 2025 — All 35 Directions
The complete library of RBI Master Directions for NBFCs 2025 — all 35 directions governing Non-Banking Financial Companies under the Scale Based Regulation (SBR) framework, issued November 28, 2025.
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