Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q29: Scenario: A bank reviews an SME Cash Credit account. The borrower has not submitted stock statements for 7 months. Consequently, the "Drawing Power" (DP) has not been updated or renewed for over 180 days.

Question: As per RBI Income Recognition and Asset Classification (IRAC) norms, how should this account be classified?
A
Standard Asset
B
SMA-0 (Special Mention Account)
C
NPA (Non-Performing Asset)
D
SMA-2
✅ Correct Answer: C
A Cash Credit or Overdraft account is treated as "Out of Order" if the outstanding balance remains continuously in excess of the sanctioned limit or drawing power for 90 days.
Crucially, the Drawing Power must be calculated from stock statements not older than 3 months.
RBI guidelines specifically state that if the drawing power has not been reviewed or renewed within 180 days (due to non-submission of statements), the account is deemed "Out of Order" and subsequently classified as a Non-Performing Asset (NPA).