Section 16: Non-performing assets, recognition, classification and provisioning
Pension Fund Regulatory and Development Authority (Pension Fund) Regulations, 2015Central Regulations · 2013
(1) In respect of non-performing assets, income recognition, classification and provisioning should be in compliance with the guidelines issued by the Authority from time to time.
(2) The National Pension System Trust shall monitor the trends and identify slippages of performing assets and income recognition, classification, provisioning and recovery of non-performing assets under report to the Authority.
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