For NPAs with an outstanding balance of ₹5 crore and above, which of the following measures has been made mandatory to improve stock valuation reliability and reduce divergence in security assessment?

• To ensure accuracy in security assessment and avoid discrepancies in stock valuation, RBI mandates that all NPAs with a balance of ₹5 crore and above must undergo a stock audit annually by external agencies approved as per the Board’s guidelines. • In addition, collateral valuation (such as immovable properties charged to the bank) must be carried out once every three years by certified valuers. • These measures help maintain transparency, improve reliability of reported asset values, and strengthen risk management practices for banks.