Loan Restructuring DBS Annual Report 2014 15

INDIA Economic Political Weekly EPW Published on Saturday, June 27, 2015 vol l nos 26 27 19

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 2013 Amount 300,000 300,000 300,000 300,000 outstanding Provision 84,400 84,400 84,400 84,400 thereon 2 Fresh No. of 1 1 1 1 1 1 2 restructuring borrowers Amount 1,627, 1,627, 29,847 29,847 29,847 1,627, 1,657, outstanding 468 468 468 315 Provision 976,481 977, 9,811 9,811 9,811 977,481 987,292 thereon 481 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 beginning of the next FY 5 Downgradations No. of -1 1 - -1 1 - of restructured borrowers accounts Amount -7,015 7,015 - -7,015 7,015 - during the FY outstanding Provision -7,015 7,015 - -7,015 7,015 - thereon 6 Write-offs of No. of restructured borrowers accounts Amount during the FY outstanding Provision thereon 7 Restructured No. of 1 1 1 1 2 1 2 3 Accounts as on borrowers 31 March 2014 Amount 1,627, 1,627, 29,847 7,015 36,862 29,847 1,634, 1,664, outstanding 468 468 483 330 Provision 976,481 976,481 9,811 7,015 16,826 9,811 983,496 993,307 thereon Note: 1. Amount os represents Funded outstanding. 2. Previous year igure have been reclassiied whereby 2 cases which had been reported under “CDR mechanism” have been reclassiied to “Others’ as the banks proposal to join the CDR was rejected during the year by the CDR lender group. Includes INR 28,900 thousand pertaining to provision in lieu of diminution in the fair value of restructured accounts. Includes INR 2,270 thousand pertaining to provision in lieu of diminution in the fair value of restructured accounts. During the year, from the opening balance there was recovery of INR 292,285 thousands and balance amount INR 7,015 thousands has been downgraded to Doubtful category. The same has been shown in the Doubtful category under down gradations head with amount as INR 7,015 thousands. Includes INR 353,160 thousand pertaining to provision in lieu of diminution in the fair value of restructured accounts. SCHEDULES TO FINANCIAL STATEMENTS AS AT 31 MARCH 2015 Currency: Indian rupees in thousands INDIA Published on Saturday, June 27, 2015 vol l nos 26 27 EPW Economic Political Weekly 20 SCHEDULES TO FINANCIAL STATEMENTS AS AT 31 MARCH 2015 Currency: Indian rupees in thousands

25. Financial Assets sold to SecuritisationReconstruction Companies for Asset Reconstruction