RBI/2012-13/64UBD.BPD.(PCB) MC No.3 /09.14.000/2012-13
July 2, 2012
The Chief Executive OfficersAll Primary (Urban) Co-operative Banks
Madam / Dear Sir,
Master Circular- Income Recognition, Asset Classification, Provisioning and Other Related Matters - UCBs
Please refer to our Master Circular UBD.BPD(PCB).MC.No. 3/09.14.000/2011-12 dated July 1, 2011 on the captioned subject (available at RBI website www.rbi.org.in). The enclosed Master Circular consolidates and updates all the instructions / guidelines on the subject issued up to June 30, 2012 and listed in the Appendix.
(A. Udgata)Chief General Manager in Charge
Encl: as above