Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: | Priority Sector, Consumer Protection & Digital Lending

Q148: Which of the following statements regarding Provisioning Rates for Standard and Doubtful assets are correct?

1. For Standard Assets in the Farm Credit and SME sectors, the provisioning rate is 0.25%.
2. For Standard Assets in the Commercial Real Estate (CRE) sector, the provisioning rate is 1.00%.
3. For the unsecured portion of Doubtful Assets, the provisioning requirement is 100%.
4. For the secured portion of Doubtful Assets remaining doubtful for more than 3 years, the provisioning requirement is 100%.

Which of the statements given above is/are correct?
A
1 and 2 only
B
3 and 4 only
C
1, 3, and 4 only
D
All of the above
✅ Correct Answer: D
The correct answer is D. All the stated provisioning rates represent the exact RBI mandates.
Statement 1 is correct: Standard assets in the Farm Credit and SME (Small and Micro Enterprises) sectors attract a lower general provisioning rate of 0.25%. Statement 2 is correct: Standard assets in the higher-risk Commercial Real Estate (CRE) sector require a 1.00% provision.
Statement 3 is correct: For any asset classified as Doubtful, the unsecured portion requires an immediate and mandatory 100% provisioning.
Statement 4 is correct: For the secured portion of a Doubtful asset, the provisioning requirement escalates based on the period it remains doubtful (25% for up to 1 year, 40% for 1-3 years), ultimately reaching a strict 100% requirement if it remains doubtful for more than 3 years.