RBI/2011-12/48
UBD.BPD.(PCB) MC No. 3/09.14.000/2011-12
July 1, 2011
The Chief Executive Officers
All Primary (Urban) Co-operative Banks
Madam / Dear Sir,
Master Circular- Income Recognition, Asset Classification, Provisioning and Other Related Matters – UCBs
Please refer to our Master Circular UBD. PCB. MC. No. 3 / 09.14.000 / 2010-11 dated July 1, 2010 on the captioned subject (available at RBI website www.rbi.org.in). The enclosed Master Circular consolidates and updates all the instructions / guidelines on the subject issued up to June 30, 2011 and listed in the Appendix.
Yours faithfully
(Uma Shankar)
Chief General Manager
