Question

In a Cash Credit account, the outstanding balance is within the sanctioned limit, but there have been no credits in the account for 90 days as on the date of the Balance Sheet. Alternatively, the credits are not enough to cover the interest debited during the same period. How is this account classified?

A Standard Account
B Special Mention Account 0
C Out of Order Account (NPA)
D Restructured Standard Asset
E Substandard Asset with regular flow
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