Proposed scope of ECL for provision for loan loss The proposed framework would be applicable to financial assets that meet both conditions, which are given as under: • Financial assets are ‘applicable financial assets’ which include: o all loans and advances o irrevocable6 loan commitments (including sanctioned limits under revolving credit facilities) o lease receivables o irrevocable financial guarantee contracts o investments classified as held-to-maturity or available-for-sale • Financial assets are measured at amortised cost i.e., they are held under the business model of collecting contractual cash flows and meet the SPPI criterion.
With reference to the salient features of the different rock systems of India, consider the following pairs:
Recently, which of the following States has explored the possibility of constructing an artifi cial inland port to be connected to sea by a long navigat...
Consider the following statements:
1. In an antecedent drainage pattern, the river cuts through uplifted portions of land.
2. In a superim...
Which state is the first in India to receive rainfall from the southwest monsoon?
Which of the following is/are tributary/ tributaries of Brahmaputra?
1. Dibang
2. Kameng
3. Lohit
Select the correct answe...
In which state Vedanta group will set up a steel plant?
Which of the following is the oldest mountain range in India?
In India, in which one of the following types of forests is teak a dominant tree species?
Where is Barren Island located?
If you travel through the shola forests of western Ghats, you are likely to see which of the following features?
1. Epiphytes like Lichens