Loan Restructuring Continued Audited Financial Statements March 2014

INDIA

24. Loan Restructuring Continued

S Type of Restructuring Under CDR Mechanism Under SME Debt Others Total No Restructuring Mechanism Asset Classiication Stand- Sub- Doubt- Loss Total Stand- Sub- Doubt- Loss Total Stand- Sub- Doubt- Loss Total Stand- Sub- Doubt- Loss Total ard Stand- ful ard Stand- ful ard Stand- ful ard Stand- ful ard ard ard ard Details 1 Restructured No. of 1 1 1 1 Accounts as on borrowers 01 April 2012 Amount 75,000 75,000 75,000 75,000 outstanding Provision 75,000 75,000 75,000 75,000 thereon 2 Fresh No. of 1 1 1 1 restructuring borrowers Amount 300,000 300,000 300,000 300,000 outstanding Provision 84,400 84,400 84,400 84,400 thereon 3 Upgradations No. of to restructured borrowers standard Amount category outstanding during the FY Provision thereon 4 Restructured No. of standard borrowers advances which Amount cease to attract outstanding higher Provision provisioning thereon andor additional risk weight at the end of the FY and hence need not be shown as restructured standard advances at the the beginning the next FY 5 Downgradations No. of of restructured borrowers accounts Amount during the FY outstanding Provision thereon 6 Write-offs of No. of 1 1 1 1 restructured borrowers accounts Amount 49,800 49,800 49,800 49,800 during the FY outstanding Provision 49,800 49,800 49,800 49,800 thereon 7 Restructured No. of 1 1 1 1 Accounts as on borrowers 31 March 2013 Amount 300,000 300,000 300,000 300,000 outstanding Provision 84,400 84,400 84,400 84,400 Note: Amount os represents Funded outstanding Includes INR 28,900 thousand pertaining to provision in lieu of diminution in the fair value of restructured accounts During the year, recovery of INR 25,200 thousands was made and balance amount was written off SCHEDULES TO FINANCIAL STATEMENTS AS AT 31 MARCH 2014 Currency: Indian rupees in thousands INDIA SCHEDULES TO FINANCIAL STATEMENTS AS AT 31 MARCH 2014 Currency: Indian rupees in thousands 25. Financial Assets sold to SecuritisationReconstruction Companies for Asset Reconstruction Particulars 31 Mar 14 31 Mar 13 i No. of accounts – 1 ii Aggregate value net of provisions of accounts sold to SCRC – iii Aggregate consideration – 120,000 iv Additional consideration realized in respect of accounts transferred in earlier years – – v Aggregate loss over net book value – 120,000

26. Details of non-performing inancial assets purchasedsold