26 May 2020

Notifications & Circulars

Reserve Bank of India



Scheme for Sustainable Structuring of Stressed Assets


The Reserve Bank of India formulated a scheme for resolution of large stressed accounts. The Scheme for Sustainable Structuring of Stressed Assets, or ‘S4A’, is an optional framework for assessing a stressed borrower’s sustainable debt level and managing outstanding amounts accordingly.

The RBI also extended dispensation for amortising the shortfall on sale of non-performing assets to securitisation and reconstruction companies to 31 March 2017. However, for assets sold from 1 April 2016 to 31 March 2017, banks will be allowed to amortise the shortfall over a period of only four quarters from the quarter in which the sale took place.


Spread Over of Shortfall on Sale of NPAs to SCs/RCs MANU/RMIC/0097/2016

Tags : rbi stressed asset resolution sustainable scheme

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