ICICI Bank 2014 Annual Report Download - page 119

F31
forming part of the Accounts (Contd.)
schedules
23. Information in respect of restructured assets The following tables set forth, for the year ended March 31, 2014 details of loan assets subjected to restructuring.
` in million, except number of accounts
Type of Restructuring Under CDR Mechanism Under SME Debt Restructuring Mechanism Sr. no.
Asset Classification Details Standard
(a)
Sub-
Standard
(b)
Doubtful
(c)
Loss
(d)
Total
(e)
Standard
(a)
Sub-
Standard
(b)
Doubtful
(c)
Loss
(d)
Total
(e)
1. Restructured Accounts at April 1, 20131
No. of borrowers 33 —9 2 44 1—3 1 5
Amount outstanding 40,571.4 —3,201.2 120.1 43,892.7 4.1 —153.0 58.0 215.1
Provision thereon 4,320.9 —2,064.6 120.1 6,505.6 — — 153.0 58.0 211.0
2. Fresh restructuring during the year ended March 31, 2014
No. of borrowers 19 — — — 19 — — — — —
Amount outstanding 39,852.0 — — — 39,852.0 — — — — —
Provision thereon 4,216.2 — — — 4,216.2 — — — — —
3. Upgradations to restructured standard category during the year ended March 31, 20142
No. of borrowers 1—(1) —— — — — — —
Amount outstanding 74.8 —(53.6) —21.2 — — — — —
Provision thereon 1.9 —(25.1) —(23.2) — — — — —
4. Increase/(Decrease) in borrower level outstanding of existing restructured cases during year ended March 31, 20143
No. of borrowers —— — — — — — — — —
Amount outstanding 2,711.9 —(54.5) —2,657.4 (0.1) —(10.4) —(10.5)
Provision thereon 615.7 —362.1 —977.8 0.2 —(10.4) —(10.2)
5. Restructured standard advances at April 1, 2013, which cease to attract higher provisioning and/or additional risk weight at March 31, 2014 and
hence need not be shown as restructured standard advances at April 1, 2014 No. of borrowers (1) N.A. N.A. N.A. (1) —N.A. N.A. N.A. — Amount outstanding (0.7) N.A. N.A. N.A. (0.7) —N.A. N.A. N.A. —
Provision thereon (0.4) N.A. N.A. N.A. (0.4) —N.A. N.A. N.A. —
6. Downgradations of restructured accounts during the year ended March 31, 20142
No. of borrowers (6) —6— — — — — — —
Amount outstanding (2,218.8) —2,157.6 —(61.2) — — — — —
Provision thereon (341.6) —1,407.6 —1,066.0 — — — — —
7. Write-offs/recovery/sold of restructured accounts during the year ended March 31, 2014
No. of borrowers (1) —(1) (1) (3) — — (2) (1) (3)
Amount outstanding (45.0) —(26.5) (99.0) (170.5) — — (108.6) (58.0) (166.6)
Provision thereon — — (6.6) (99.0) (105.6) — — (108.6) (58.0) (166.6)
8. Restructured Accounts at March 31, 2014
No. of borrowers 45 —13 1 59 1—1—2
Amount outstanding 80,945.6 —5,224.2 21.1 86,190.9 4.0 —34.0 —38.0
Provision thereon 8,812.7 —3,802.6 21.1 12,636.4 0.2 —34.0 —34.2
1. One borrower with amount outstanding of ` 5,214.3 million and provision of ` 686.1 million at March 31, 2013 was reported in “others” mechanism in FY2013.
Subsequently the account has been reclassified under “CDR” mechanism at April 1, 2013.
2. In cases upgraded to restructured standard category and in cases downgraded to lower asset classification, the amount shown as deleted represents the
outstanding at March 31, 2013 and that shown in addition represents outstanding at March 31, 2014.
3. Increase/(decrease) in borrower level outstanding of existing restructured accounts is due to utilisation of cash credit facility, exchange rate fluctuation, accrued
interest, fresh disbursement, non-fund based devolvement etc.