Question
As per the RBI’s discussion paper on the introduction
of the Expected Credit Loss (ECL) framework for provisioning by banks, to which category would the proposed framework apply?Solution
The proposed Expected Credit Loss (ECL) framework for banks is designed to replace the current incurred loss model with a forward-looking approach. The framework would apply to financial assets that meet prescribed conditions, including: • Loans and advances • Irrevocable loan commitments (including sanctioned revolving credit facilities) • Lease receivables • Irrevocable financial guarantee contracts • Investments classified as held-to-maturity or available-for-sale These financial assets must be measured at amortised cost, following the business model of collecting contractual cash flows, and must satisfy the SPPI (Solely Payments of Principal and Interest) criterion. Thus, the ECL framework’s applicability is restricted to certain financial assets, not liabilities.
Which mode of reproduction involves the formation of plants without the fusion of male and female gametes?
Which hormone is primarily responsible for inducing the oestrus or heat period in female animals, a phase of their reproductive cycle characterized by r...
Who gave the term “Heterosis” in 1914?
What term is used to describe the phenomenon when a gene influences two or more characters that are not related?
Which method is primarily used for genetic improvement in highly heterozygous, asexually propagated species like sugarcane and potato?
Self pollination leads to a very rapid increase in ……………………….
Flowers do not open at all which ensures complete self pollination in
What term is used to describe a new plant produced through vegetative reproduction?
Principle hydrogen producing bacteria is
Which among the following factors is/are not essential for commercial exploitation of heterosis?
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