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What is Master Circular on Loan Classification about?

This document provides guidelines for loan classification and provisioning in Bangladesh. It discusses 4 categories of loans and the criteria for classification, including being past due, overdue time periods, and non-repayment. Loans are classified as special mention, sub-standard, doubtful, or bad/loss depending on how long repayments are delayed. Specific provisioning is required for loans in the latter three categories, while general provisioning applies to other loans based on historical losses. The ci

Author

rajmirakshan

Language

EN