ICICI Bank 2016 Annual Report Download - page 169

Annual Report 2015-2016 167
Schedules
forming part of the Accounts (Contd.)
Financial Statements of ICICI Bank Limited
The interest income on loan accounts under strategic debt restructuring (SDR) scheme of RBI, which has been approved by
the Bank, is recognised upon realisation. Accordingly, the interest income on SDR cases not recognised for the year ended
March 31, 2016 was ` 1,093.5 million.
25. Provision on Funded Interest Term Loan
In 2008, RBI issued guidelines on debt restructuring, which also covered the treatment of funded interest in cases
of debt restructuring, that is, instances where interest for a certain period was funded by a Funded Interest Term
Loan (FITL) which was then repaid based on a contracted maturity schedule. In line with these guidelines, the Bank
was providing fully for any interest income which was funded through a FITL for cases restructured subsequent to
the issuance of the guideline. However, during the year ended March 31, 2015, RBI required similar treatment of
outstanding FITL pertaining to cases restructured prior to the 2008 guidelines which were not yet repaid. In view of
the above, and since this item relates to prior years, the Bank had with the approval of the RBI debited its reserves by
` 9,291.6 million to fully provide outstanding FITLs pertaining to restructurings prior to the issuance of the guideline
in the quarter ended March 31, 2015 as against over three quarters permitted by RBI.
26. Floating provision
The Bank holds oating provision of ` 1.9 million at March 31, 2016 (March 31, 2015:` 1.9 million) taken over from
erstwhile Bank of Rajasthan on amalgamation.
27. Concentration of Deposits, Advances, Exposures and NPAs
(I) Concentration of deposits, advances, exposures and NPAs
` in million
Concentration of deposits At
March 31, 2016
At
March 31, 2015
Total deposits of 20 largest depositors 309,666.1 232,603.9
Deposits of 20 largest depositors as a percentage of total deposits of the Bank 7.35% 6.43%
` in million
Concentration of advances1At
March 31, 2016
At
March 31, 2015
Total advances to 20 largest borrowers (including banks) 1,316,111.4 1,337,961.7
Advances to 20 largest borrowers as a percentage of total advances of the Bank 14.61% 16.50%
1. Represents credit exposure (funded and non-funded) including derivatives exposures as per RBI guidelines on exposure
norms.
` in million
Concentration of exposures1At
March 31, 2016
At
March 31, 2015
Total exposure to 20 largest borrowers/customers (including banks) 1,348,617.3 1,354,445.8
Exposures to 20 largest borrowers/customers as a percentage of total
exposure of the Bank 14.30% 15.87%
1. Represents credit and investment exposures as per RBI guidelines on exposure norms.
` in million
Concentration of NPAs1At
March 31, 2016
At
March 31, 2015
Total exposure1 to top four NPA accounts 108,418.9 62,016.3
1. Represents gross exposure (funded and non-funded).