ICICI Bank 2016 Annual Report Download - page 161

Annual Report 2015-2016 159
Schedules
forming part of the Accounts (Contd.)
Financial Statements of ICICI Bank Limited
18. Non-Performing Assets
The following table sets forth, for the periods indicated, the details of movement of gross non-performing assets
(NPAs), net NPAs and provisions.
` in million
Particulars At
March 31, 2016
At
March 31, 2015
i) Net NPAs (funded) to net advances (%) 2.98% 1.61%
ii) Movement of NPAs (Gross)
a) Opening balance1150,946.9 105,058.4
b) Additions: Fresh NPAs during the year 167,108.5 79,674.1
Sub-total (1) 318,055.4 184,732.5
c) Reductions during the year
Upgradations (11,239.8) (5,501.6)
Recoveries (excluding recoveries made from upgraded accounts) (15,049.7) (11,322.6)
Technical/prudential write-offs (20,275.8) (8,593.5)
Write-offs other than technical/prudential write-offs (9,277.6) (8,367.9)
Sub-total (2) (55,842.9) (33,785.6)
d) Closing balance1 (1-2) 262,212.5 150,946.9
iii) Movement of Net NPAs
a) Opening balance162,555.3 32,979.6
b) Additions during the year 106,209.9 50,210.1
c) Reductions during the year (39,134.4) (20,634.4)
d) Closing balance1 129,630.8 62,555.3
iv) Movement of provision for NPAs (excluding provision on standard
assets)
a) Opening balance188,391.6 72,078.8
b) Addition during the year 80,732.0 38,134.8
Sub-total (1) 169,123.6 110,213.6
c) Write-off/(write-back) of excess provisions
Write-back of excess provision on account of upgradations (2,908.9) (1,342.7)
Write-back of excess provision on account of reduction in NPAs (5,677.4) (5,048.6)
Provision utilised for write-offs (27,955.6) (15,430.7)
Sub-total (2) (36,541.9) (21,822.0)
d) Closing balance1 (1-2) 132,581.7 88,391.6
1. Net of write-off.
RBI had asked banks to review certain loan accounts and their classication over the two quarters ending December
31, 2015 and March 31, 2016. The bank has completed this exercise over the timeframe stipulated by RBI.
The following table sets forth, for the periods indicated, the details of movement in technical/prudential write-offs.
` in million
Particulars At
March 31, 2016
At
March 31, 2015
Opening balance 52,476.0 46,628.1
Add: Technical/prudential write-offs during the period/year 20,275.8 8,593.5
Sub-total (1) 72,751.8 55,221.6
Less: Recoveries made from previously technical/prudential written-off accounts
during the period/year (1,603.0) (1,525.4)
Less: Sacrice made from previously technical/prudential written-off accounts
during the period/year (575.0) (1,220.2)
Sub-total (2) (2,178.0) (2,745.6)
Closing balance (1-2) 70,573.8 52,476.0