Ch 6 · Audit of Banks & NBFCs

🧮 Formula sheet

1. 1.NPA: 90-day overdue test for term loans, OD/CC accounts based on operations
2. 2.Provisioning: Sub-std 15%, Doubtful 25/40/100%, Loss 100%, Standard 0.25-1%
3. 3.CRAR = Tier 1 Capital + Tier 2 Capital / Risk-Weighted Assets ≥ 11.5% (incl. CCB)