thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you thank you so much sir ji 🥰❣
Thank you so much sir thank you sir ❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️❤️✨✨✨✨✨✨✨✨✨✨✨ life saviour ❤❤❤❤❤❤❤❤mujhe revision karna mai kafi jayda help ho rahi hai apki lecture i will for sure recommend your channel to my junior thank you so much sir 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
For eg., Bank Branch has given the loan to Mr. X of Rs. 1 lakhs as on 1st June, 2023. He has not paid any installment on due date. As per Prudential norms, if the loan is outstanding for more than 90 days, they are considered as NPA. If till March, 2024, if nothing is paid they are NPA and as on Balance Sheet of 31st March, 2024, it shall be classified as NPA. So, the Bank Management may not be interested to show any loan as NPA, as it showcase improper management of Bank Branch. Hence, management of Bank Branch may ask to pay some amount near the balance sheet date so that it will not be classified as NPA. Here, if Mr. X pays Rs. 5,000 on 29th March, 2024, just to not to classify as NPA, then this account is considered as regularised near the Balance Sheet date. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks
In consortium when lead bank not share remittances to other banks .....for more than 90 days to kya lead bank ka consortium ko bhi npa mana jayega ya fir other member ka consortium hi npa hoga...
Other banks will consider the borrowe as NPA kyuki baki banks ko apna share nahi mila hai... consortium main jis bank ko share milega vo khush, baki banks ko nai mila ya fir koi bank ne dusri banks ka share allot nahi kiya to, baki saari banks borrower ko npa treat karenge
Yes, you can get clarity about all the concepts of Audit from ICAI module along with Case studies, Test Your Understanding and Test Your Knowledge questions. I have also uploaded revision videos from my notes, which also helpful to revise! So you can refer them! And I would like to clarify that CA Inter exam will not be conducted in Nov-24, now you may appear for Sept-24 or Jan-25 attempt. Check out following video for more clarifications over it: ru-vid.com/video/%D0%B2%D0%B8%D0%B4%D0%B5%D0%BE-hh8AUoo5mGY.htmlsi=zaWJLd68I7bBQsTt All the best for your exams! Feel free to reach out for more clarifications!
sir here 01:57:50 let 1L ka loan hai 90 days end hua let 04 aug 24 then phle 12th months that is 03 aug 25 substandard assets me aayega right ? then uske baad agle 1 year that is from 04 aug 25 to 03 aug 26 then sub-categories DOUBTFUL upto 1 year (D1) me aayega right ? in short mujhe yeh janna hai ki jo 1st 12th months ka provision hai after 90days of overdue uska effect kha aayega only to SUBSTANDARD ya SUB-CATEGORIES ya dono >>? plz reply
From 04-08-24 to 03-08-25 - Rs. 1 lakhs Sub-standard asset consider kiya jaayega aur as on 31-03-25 15% ka provision kiya jaayega i.e. Rs. 15,000. From 04-08-25 to 03-08-26 it needs to be classified as Doubtful Assets - specifically D1 category and as on 31-03-26 provision needs to be made @ 25% or 100% as applicable i.e. of Rs. 25,000 or Rs. 1 lakhs. Then from 04-08-26 to 03-08-28 D2 and provisioning at 40% or 100% And then 04-08-28 onwards, outstanding loan is classified as D3 and provision needs to be made for whole Rs. 1,00,000. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.
Sir I have a problem , sir ye videos dekhkar chapter samajh to aajata hai but exams me to likh kar aana hai and problem ye hai ki itni saari cheeze yaad kaise hogi qki ICAI to puri book me se kahin se bhi question puchrahi hai even from examples also , to sir itna kuch yaad kaise karein
Yes, that's the genuine problem, almost all the students face it. So, it is advisable to write down the key words and points of the topic/ questions while learning. Also try to keep revising, I know that's little difficult due to time constraints. For that I'll upload fasttrack/ marathon videos which you may listen at the time of sleeping or whenever you are not in the mood to study much. Even I have provided notes, link is available in description, after completion of the chapter, you may go through by it, it is based on ICAI module only. Both of these, help you to revise the subject day before exam as well. During listening and/ or revision, it may happen that you won't feel that you remember anything, but most of the time, during the exam we get remember the point answer correctly. So, crux are - Understand the properly, then learn, then write key words/ main points and revise.
For point (i), if bank had assessed value of Building (given as security by the borrower) as Rs. 50 lakhs and sanctioned the loan of Rs. 40 lakhs, after some period say 1 year, building's value is assessed by the Bank and now if its value is less than Rs. 25 lakhs, the bank shall classify such loan as doubtful since value of security is eroded and now its value is less than 50%. For point (ii), if bank had assessed value of Building (given as security by the borrower) as Rs. 50 lakhs and sanctioned the loan of Rs. 40 lakhs, after some period say 1 year, when outstanding loan balance is Rs. 35 lakhs, building's value is assessed by the Bank and now if its value is less than Rs. 3.5 lakhs, the bank shall classify such loan as loss asset since value of security is eroded and now its value is less than 10% of OUTSTANDING in the BORROWAL ACCOUNT. Hope your doubt is clarified! Feel free to reach out for more clarifications! Thanks.
