Interest Reversal and Income-Recognition Calculations

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Interest Reversal and Income-Recognition Calculations - Article

This article explains how interest and other income are treated when a bank advance becomes NPA under RBI IRAC norms. It focuses on unrealised-interest reversal, cash-basis income recognition, partial recoveries, appropriation of NPA recoveries, memorandum interest, Government-guaranteed accounts and important exceptions, helping CAIIB BFM learners handle calculation-based questions accurately.

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