Скачать или смотреть NPA & SMA Latest Updates 2025 | Income Recognition, Asset Classification, Provisioning & Numericals

📢 LIVE CLASS at 3:45 PM — “NPA & SMA Changes and Updates (2025)”
Welcome to another power-packed bilingual (Hindi + English) session by Ashish Jain, designed specially for JAIIB & CAIIB aspirants who want conceptual clarity and exam-oriented practice on Non-Performing Assets (NPA) and Special Mention Accounts (SMA).

In this most important session, we’ll cover the latest RBI guidelines on income recognition, asset classification, provisioning norms, and numerical questions based on NPAs and SMA categories.

🧠 What You’ll Learn in This Session:

✅ What is an NPA (Non-Performing Asset)?
– Definition, classification criteria (substandard, doubtful, loss asset)
– Difference between performing and non-performing assets

✅ What are SMA (Special Mention Accounts)?
– SMA-0, SMA-1, SMA-2 categorization and timelines
– How SMA classification helps in early identification of stress

✅ Income Recognition Norms (IRAC Guidelines)
– When to stop accruing interest on NPAs
– Recognition of income on cash basis for NPAs
– RBI’s latest circulars (2024–25 updates)

✅ Asset Classification Norms (Updated RBI Rules)
– Days Past Due (DPD) concept
– Agricultural advances & NPA norms
– Borrower-wise classification principle

✅ Provisioning Requirements & Calculation
– Standard asset provisioning %
– Substandard, doubtful (D1, D2, D3), and loss asset provisioning norms
– Practical numerical examples on provisioning

✅ NPA Upgradation & Write-off Rules
– Conditions for upgrading NPAs
– Treatment after full recovery / restructuring

✅ Important Numerical Questions for JAIIB & CAIIB Exams
– How to calculate provisioning for various categories
– NPA identification from given data
– Case study-based MCQs expected in June & December exams

💡 Who Should Attend:
JAIIB & CAIIB Aspirants (All Subjects – AFM, PPB, BFM, ABM, BRBL)
Bankers aiming for promotion exams or certifications
Finance students seeking clarity on RBI’s Prudential Norms (IRAC)

📘 Why You Shouldn’t Miss It:
Covers latest 2025 RBI updates on SMA/NPA classification
Includes real exam-type numericals and conceptual MCQs
Explained in simple Hindi + English bilingual language
Must-watch for upcoming JAIIB/CAIIB June & December 2025 exams

📌 Sample Questions Discussed in Class:
What is the difference between SMA-2 and NPA?
How is provisioning calculated for D1, D2, D3 assets?
When is income on NPA recognized again?
What is the 90-day norm for NPA classification?
What are the RBI guidelines for agricultural NPAs?
How do we treat accounts upgraded after repayment?

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📅 Live Time: 3:45 PM
📍 Platform: https://jaiib.learningsessions.in