@Souresh_Pal
The provision aginst GNPA appear on liabilities side of Balance sheet of Bank/NBFC. There are multiple provision which the lender need to provide for. Broad classification is general and specific. Mostly, general provision are provided against standard loan and investment which bank carry on its balancesheet. In addition, some bank conservatively, in order to provide against futuere shocks, keep some provision in good time which also get clubbed into general provisions. Second type of provision is sepcific provision which are provided against stressed loan book as provided under RBI regulations. In case of restucturing of loan, there is suggeted approach by RBI following those points, bank provide specific provision against restructued loan. Specific provision are provided against specific leading or investment assets of bank. Like wise, depending on security, age and expected recovery from NPA, RBI also provide amount to be provided against specific NPA. Hope this answer your query
@Hitesh
Thanks for suggesting my name to answer this query.
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