CREDIT · NON-PERFORMING ASSETS · {{ scopeName | uppercase }}

RBI IRAC-norm classification (Standard → SMA-0/1/2 → Sub-Standard → Doubtful-1/2/3 → Loss) across {{ allAccounts.length }} of the bank's {{ bankWideTotalAccounts }} loan accounts, as on {{ asOnDate }}.

Total Advances ₹{{ totalAdvances | number: '1.0-0' }} {{ allAccounts.length }} accounts

Gross NPA (GNPA) ₹{{ gnpaAmount | number: '1.0-0' }} {{ npaAccounts.length }} accounts · {{ gnpaRatio | number: '1.2-2' }}% of advances

Net NPA (NNPA) ₹{{ netNpaAmount | number: '1.0-0' }} {{ nnpaRatio | number: '1.2-2' }}% of advances

Provision Held (NPA) ₹{{ totalNpaProvisionHeld | number: '1.0-0' }} Recovered to date ₹{{ totalRecoveredAmount | number: '1.0-0' }}

Restructured Accounts {{ restructuredAccounts.length }} ₹{{ restructuredOutstanding | number: '1.0-0' }} outstanding

@for (g of ['reports', 'analysis', 'classification', 'recovery-mgmt']; track g) { }

@for (m of groupOf(activeGroup); track m.id) { }

@if (activeReport === 'interest') {

NPA Report — Income Reversed on Non-Performing Accounts

@for (a of paged(npaAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Stage	Outstanding	Rate	Overdue Days	Interest Reversed
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	{{ stageLabel(stage(a)) }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	{{ a.interestRate }}%	{{ a.overdueDays }}	₹{{ interestRev(a) \| number: '1.0-0' }}
No NPA accounts in this branch.
Total Interest Reversed ({{ npaAccounts.length }} accounts)								₹{{ sumInterest(npaAccounts) \| number: '1.0-0' }}

@if (npaAccounts.length > pageSize) {

Showing {{ rangeStart(npaAccounts) }}–{{ rangeEnd(npaAccounts) }} of {{ npaAccounts.length }}

Page {{ currentPage }} of {{ pageCount(npaAccounts) }}

}

} @if (activeReport === 'status') {

NPA Status Report — Full Non-Performing Book

@for (a of paged(npaAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Secured	Outstanding	Overdue Amount	Overdue Days	NPA Since	Stage	Restructured	Legal Action	Provision Required
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	{{ a.secured ? 'Yes' : 'No' }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ a.overdueAmount \| number: '1.0-0' }}	{{ a.overdueDays }}	{{ npaSince(a) }}	{{ stageLabel(stage(a)) }}	{{ a.isRestructured ? 'Yes' : 'No' }}	{{ legalActionLabel(a.legalActionStatus) }}	₹{{ provisionReq(a) \| number: '1.0-0' }}
No NPA accounts in this branch.

@if (npaAccounts.length > pageSize) {

Showing {{ rangeStart(npaAccounts) }}–{{ rangeEnd(npaAccounts) }} of {{ npaAccounts.length }}

Page {{ currentPage }} of {{ pageCount(npaAccounts) }}

}

} @if (activeReport === 'recovery') {

Record a Recovery Against an NPA Account

Account Type * NPA Account

* Recovery Date * Recovery Amount Mode

NPA Recovery Register — ₹{{ totalRecoveredAmount | number: '1.0-0' }} recovered against ₹{{ gnpaAmount | number: '1.0-0' }} GNPA outstanding @if (recoveryProductFilter) { Filtered: {{ recoveryProductFilter }} }

Target Recovery is the account's contractual due this month (EMI / interest-servicing / bullet amount) — same basis as the Recovery Management Dashboard.

@for (r of paged(recoveryRows); track r.accountNo + r.date + r.amount) { } @empty { }

Date	Account Type	NPA Category	Account No	Customer	Branch	Mode	Target Recovery	Recovered Amount (Actual)
{{ r.date }}	{{ r.productName }}	{{ r.npaCategory }}	{{ r.accountNo }}	{{ r.customerName }}	{{ r.branchName }}	{{ r.mode }}	₹{{ r.targetRecovery \| number: '1.0-0' }}	₹{{ r.amount \| number: '1.0-0' }}
No recoveries recorded yet.
Total (Target once per account · Actual across all entries shown)							₹{{ recoveryTargetTotal \| number: '1.0-0' }}	₹{{ recoveryActualTotal \| number: '1.0-0' }}

@if (recoveryRows.length > pageSize) {

Showing {{ rangeStart(recoveryRows) }}–{{ rangeEnd(recoveryRows) }} of {{ recoveryRows.length }}

Page {{ currentPage }} of {{ pageCount(recoveryRows) }}

}

} @if (activeReport === 'summary') {

Stage-wise Summary — {{ scopeName }}

@for (row of stageSummary; track row.stage) { }

Classification	Accounts	Outstanding	Provision Required
{{ row.label }}	{{ row.count }}	₹{{ row.outstanding \| number: '1.0-0' }}	₹{{ row.provisionReq \| number: '1.0-0' }}
Total	{{ grandTotalAccounts }}	₹{{ grandTotalOutstanding \| number: '1.0-0' }}	₹{{ grandTotalProvision \| number: '1.0-0' }}

@if (isHeadOffice && !branchFilter) {

Branch-wise NPA Summary — All Branches

@for (row of branchSummary; track row.branchCode) { }

Branch	Total Accounts	Total Advances	NPA Accounts	GNPA Outstanding	Provision Required	GNPA %
{{ row.branchName }}	{{ row.totalAccounts }}	₹{{ row.totalAdvances \| number: '1.0-0' }}	{{ row.npaCount }}	₹{{ row.npaOutstanding \| number: '1.0-0' }}	₹{{ row.provisionReq \| number: '1.0-0' }}	{{ row.gnpaRatio \| number: '1.2-2' }}%

} } @if (activeReport === 'account-detail') {

Search NPA Account

Account No / Customer

@if (selectedAccount; as a) {

{{ a.accountNo }} — {{ a.customerName }} {{ stageLabel(stage(a)) }}

Branch: {{ a.branchName }}
Product: {{ a.productName }}
Secured: {{ a.secured ? 'Yes' : 'No' }}
Guarantor: {{ a.guarantorName }}
Sanctioned Amount: ₹{{ a.sanctionedAmount | number: '1.0-0' }}
Disbursement Date: {{ a.disbursementDate }}
Interest Rate: {{ a.interestRate }}%
Outstanding Balance: ₹{{ a.outstandingBalance | number: '1.0-0' }}
Overdue Amount: ₹{{ a.overdueAmount | number: '1.0-0' }}
Overdue Days: {{ a.overdueDays }}
NPA Since: {{ npaSince(a) }}
Restructured: {{ a.isRestructured ? 'Yes' : 'No' }}
Last Payment Date: {{ a.lastPaymentDate }}
Collateral Value: ₹{{ a.collateralValue | number: '1.0-0' }}
Provisioning Rate: {{ provisionRate(a) }}%
Provision Required: ₹{{ provisionReq(a) | number: '1.0-0' }}
Provision Held: ₹{{ provisionHeldAmt(a) | number: '1.0-0' }}
Interest Reversed: ₹{{ interestRev(a) | number: '1.0-0' }}
Total Recovered: ₹{{ recovered(a) | number: '1.0-0' }}
Movement (vs Last Quarter): {{ movement(a) }}
NPA Reason: {{ a.npaReason }}
Recovery Officer: {{ a.recoveryOfficer }}
Legal Action Status: {{ legalActionLabel(a.legalActionStatus) }}

@if (isNpaStageOf(a)) {

Recovery Action — Update Legal Action Status

}

Recovery History

@for (r of a.recoveries; track r.date + r.amount) { } @empty { }

Date	Mode	Amount
{{ r.date }}	{{ r.mode }}	₹{{ r.amount \| number: '1.0-0' }}
No recoveries recorded against this account.

} } @if (activeReport === 'movement') {

Classification Movement — Current Quarter vs Previous Quarter

@for (a of paged(movedAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Previous Stage	Current Stage	Movement	Outstanding
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ stageLabel(prevStage(a)) }}	{{ stageLabel(stage(a)) }}	{{ movement(a) }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}
No classification movement in this branch.

@if (movedAccounts.length > pageSize) {

Showing {{ rangeStart(movedAccounts) }}–{{ rangeEnd(movedAccounts) }} of {{ movedAccounts.length }}

Page {{ currentPage }} of {{ pageCount(movedAccounts) }}

}

} @if (activeReport === 'provision') {

Provision Held vs Required — Full Loan Book

@for (a of paged(provisionRows); track a.accountNo) { }

Account No	Customer	Branch	Stage	Outstanding	Rate	Provision Required	Provision Held	Shortfall / (Excess)
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ stageLabel(stage(a)) }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	{{ provisionRate(a) }}%	₹{{ provisionReq(a) \| number: '1.0-0' }}	₹{{ provisionHeldAmt(a) \| number: '1.0-0' }}	₹{{ shortfall(a) \| number: '1.0-0' }}
Total ({{ provisionRows.length }} accounts)						₹{{ provisionRequiredTotal \| number: '1.0-0' }}	₹{{ provisionHeldTotal \| number: '1.0-0' }}	₹{{ provisionShortfallTotal \| number: '1.0-0' }}

@if (provisionRows.length > pageSize) {

Showing {{ rangeStart(provisionRows) }}–{{ rangeEnd(provisionRows) }} of {{ provisionRows.length }}

Page {{ currentPage }} of {{ pageCount(provisionRows) }}

}

} @if (activeReport === 'undebited-interest') {

Undebited Interest Recovery Report — Memorandum Interest Held Outside the Loan Account (IRAC Norms)

Once an account turns NPA, interest is no longer debited to the borrower's loan account or recognised as income — it is tracked here as memorandum "undebited interest" and recognised only when actually recovered in cash. Cash recovered is appropriated to this bucket first; any balance beyond it reduces principal.

@for (a of paged(npaAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Stage	NPA Since	Days NPA	Rate	Undebited Interest Accrued	Interest Recovered (Cash)	Undebited Interest Balance
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ stageLabel(stage(a)) }}	{{ npaSince(a) }}	{{ daysSinceNpaOf(a) }}	{{ a.interestRate }}%	₹{{ interestRev(a) \| number: '1.0-0' }}	₹{{ interestRecoveredCashOf(a) \| number: '1.0-0' }}	₹{{ undebitedInterestBalanceOf(a) \| number: '1.0-0' }}
No NPA accounts in this branch.
Total ({{ npaAccounts.length }} accounts)							₹{{ undebitedInterestAccruedTotal \| number: '1.0-0' }}	₹{{ interestRecoveredCashTotal \| number: '1.0-0' }}	₹{{ undebitedInterestBalanceTotal \| number: '1.0-0' }}

@if (npaAccounts.length > pageSize) {

Showing {{ rangeStart(npaAccounts) }}–{{ rangeEnd(npaAccounts) }} of {{ npaAccounts.length }}

Page {{ currentPage }} of {{ pageCount(npaAccounts) }}

}

} @if (activeReport === 'probable') {

Probable NPA — SMA-2 Accounts Likely to Slip Next Quarter (61–90 Days Overdue)

@for (a of paged(probableNpaAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Outstanding	Overdue Amount	Overdue Days	Last Payment	Follow-up
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ a.overdueAmount \| number: '1.0-0' }}	{{ a.overdueDays }}	{{ a.lastPaymentDate }}	{{ a.overdueDays > 75 ? 'Urgent' : 'Monitor' }}
No SMA-2 accounts in this branch.
Total ({{ probableNpaAccounts.length }} accounts)				₹{{ sumOutstanding(probableNpaAccounts) \| number: '1.0-0' }}

@if (probableNpaAccounts.length > pageSize) {

Showing {{ rangeStart(probableNpaAccounts) }}–{{ rangeEnd(probableNpaAccounts) }} of {{ probableNpaAccounts.length }}

Page {{ currentPage }} of {{ pageCount(probableNpaAccounts) }}

}

} @if (activeReport === 'sma') {

Special Mention Accounts — SMA-0 (1–30d) / SMA-1 (31–60d) / SMA-2 (61–90d)

@for (a of paged(smaAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Stage	Outstanding	Overdue Amount	Overdue Days
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	{{ stageLabel(stage(a)) }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ a.overdueAmount \| number: '1.0-0' }}	{{ a.overdueDays }}
No SMA accounts in this branch.
Total ({{ smaAccounts.length }} accounts)					₹{{ sumOutstanding(smaAccounts) \| number: '1.0-0' }}	₹{{ sumOverdue(smaAccounts) \| number: '1.0-0' }}

@if (smaAccounts.length > pageSize) {

Showing {{ rangeStart(smaAccounts) }}–{{ rangeEnd(smaAccounts) }} of {{ smaAccounts.length }}

Page {{ currentPage }} of {{ pageCount(smaAccounts) }}

}

} @if (activeReport === 'recovery-dashboard') {

Recovery Management Dashboard — Loan-Type Overdue Check

Every loan is checked for "is this cycle's dues fully recovered" the way it's actually due — a Term Loan (EMI) is checked against its instalment, an Overdrawn (CC/OD/KCC) account against its drawing power and interest servicing, and a Bullet loan (Gold) is checked once past maturity.

@for (row of recoveryTypeSummary; track row.type) {

{{ row.label }} {{ row.accounts }} accounts {{ row.overdueCount }} overdue this cycle

}

Expected vs Actual Recovery — This Cycle, by Loan Type

@for (row of recoveryTypeSummary; track row.type) { }

Loan Type	Accounts	Overdue Now	Expected Recovery	Actual Recovery	Variance
{{ row.label }}	{{ row.accounts }}	{{ row.overdueCount }}	₹{{ row.expected \| number: '1.0-0' }}	₹{{ row.actual \| number: '1.0-0' }}	₹{{ row.actual - row.expected \| number: '1.0-0' }}
Total	{{ allAccounts.length }}	{{ recoveryTypeSummary[0].overdueCount + recoveryTypeSummary[1].overdueCount + recoveryTypeSummary[2].overdueCount }}	₹{{ expectedRecoveryTotal \| number: '1.0-0' }}	₹{{ actualRecoveryTotal \| number: '1.0-0' }}	₹{{ recoveryVarianceTotal \| number: '1.0-0' }}

Overall recovery rate: {{ recoveryPctTotal | number: '1.1-1' }}% of this cycle's expected dues.

Loan-wise Expected vs Actual Recovery

@for (a of paged(loanWiseRecoveryAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Loan Type	Expected	Actual	Variance	Status
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ repaymentTypeLabel(a.repaymentType) }}	₹{{ expectedThisMonth(a) \| number: '1.0-0' }}	₹{{ actualThisMonth(a) \| number: '1.0-0' }}	₹{{ recoveryVariance(a) \| number: '1.0-0' }}	{{ recoveryVariance(a) >= 0 ? 'Recovered' : 'Shortfall' }}
No accounts in this branch.

@if (loanWiseRecoveryAccounts.length > pageSize) {

Showing {{ rangeStart(loanWiseRecoveryAccounts) }}–{{ rangeEnd(loanWiseRecoveryAccounts) }} of {{ loanWiseRecoveryAccounts.length }}

Page {{ currentPage }} of {{ pageCount(loanWiseRecoveryAccounts) }}

}

} @if (activeReport === 'daywise-overdue') {

Day-wise Overdue Report — Ageing Buckets

@for (b of overdueAgeingBuckets; track b.label) { }

Overdue Bucket	Accounts	Outstanding	Overdue Amount
{{ b.label }}	{{ b.count }}	₹{{ b.outstanding \| number: '1.0-0' }}	₹{{ b.overdueAmt \| number: '1.0-0' }}

Overdue Accounts — Day-wise, Marked by SMA Stage

@for (a of paged(overdueDaysAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Stage	Overdue Days	Outstanding	Overdue Amount
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	{{ stageLabel(stage(a)) }}	{{ a.overdueDays }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ a.overdueAmount \| number: '1.0-0' }}
No overdue accounts in this branch.

@if (overdueDaysAccounts.length > pageSize) {

Showing {{ rangeStart(overdueDaysAccounts) }}–{{ rangeEnd(overdueDaysAccounts) }} of {{ overdueDaysAccounts.length }}

Page {{ currentPage }} of {{ pageCount(overdueDaysAccounts) }}

}

} @if (activeReport === 'daywise-overdrawn') {

Day-wise Overdrawn Report — Cash Credit / Overdraft / KCC Accounts ({{ overdrawnBreachCount }} of {{ overdrawnAccounts.length }} breaching Drawing Power)

@for (a of paged(overdrawnAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Drawing Power	Outstanding	Excess Over DP	Days Overdrawn	Status
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	₹{{ a.drawingPower \| number: '1.0-0' }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ excessOverDp(a) \| number: '1.0-0' }}	{{ overdrawnBreachOf(a) ? a.overdueDays : 0 }}	{{ overdrawnBreachOf(a) ? 'DP Breached' : 'Within Limit' }}
No Overdrawn accounts in this branch.

@if (overdrawnAccounts.length > pageSize) {

Showing {{ rangeStart(overdrawnAccounts) }}–{{ rangeEnd(overdrawnAccounts) }} of {{ overdrawnAccounts.length }}

Page {{ currentPage }} of {{ pageCount(overdrawnAccounts) }}

}

} @if (activeReport === 'agri-gold-value') {

Agriculture / Gold Market Value Report — Current Security Value vs Loan

@for (a of paged(agriGoldAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Outstanding	Collateral Value (At Sanction)	Market Value (Now)	Coverage %	Status
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ a.collateralValue \| number: '1.0-0' }}	₹{{ a.collateralMarketValue \| number: '1.0-0' }}	{{ coverageRatio(a) \| number: '1.0-0' }}%	{{ undersecuredOf(a) ? 'Undersecured' : 'Adequate' }}
No Agriculture / Gold accounts in this branch.

@if (agriGoldAccounts.length > pageSize) {

Showing {{ rangeStart(agriGoldAccounts) }}–{{ rangeEnd(agriGoldAccounts) }} of {{ agriGoldAccounts.length }}

Page {{ currentPage }} of {{ pageCount(agriGoldAccounts) }}

}

} @if (activeReport === 'exception-check') {

Exception Check — Security Value vs Loan ({{ exceptionAccounts.length }} accounts undersecured)

Every secured loan's current security market value is expected to stay above its outstanding balance. This lists the exceptions — where it doesn't — so recovery/credit can review before the next classification review.

@for (a of paged(exceptionAccounts); track a.accountNo) { } @empty { }

Account No	Customer	Branch	Product	Stage	Outstanding	Market Value	Shortfall	Coverage %
{{ a.accountNo }}	{{ a.customerName }}	{{ a.branchName }}	{{ a.productName }}	{{ stageLabel(stage(a)) }}	₹{{ a.outstandingBalance \| number: '1.0-0' }}	₹{{ a.collateralMarketValue \| number: '1.0-0' }}	₹{{ securityShortfall(a) \| number: '1.0-0' }}	{{ coverageRatio(a) \| number: '1.0-0' }}%
No undersecured accounts in this branch.

@if (exceptionAccounts.length > pageSize) {

Showing {{ rangeStart(exceptionAccounts) }}–{{ rangeEnd(exceptionAccounts) }} of {{ exceptionAccounts.length }}

Page {{ currentPage }} of {{ pageCount(exceptionAccounts) }}

}