Question

Which statement accurately describes the primary purpose of requiring CMA data during the appraisal of Project Loans and Term Loans?

A To calculate the borrower's personal income tax rebate eligibility
B To evaluate business financial ratios, loan eligibility, and interest rate pricing
C To bypass RBI guidelines on promoter margin contribution
D To convert long-term debt liabilities into equity automatically
E To eliminate the need for collateral security or guarantees
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