The RBI has let financiers grant a moratorium to accounts in default but standard (non-payment in 30 to 90 days bucket). In such cases, the lender will have to make provision of at least 10% spread over March and June quarters, with not less than 5% in each quarter.
source https://economictimes.indiatimes.com/industry/banking/finance/banking/pnb-india-infoline-offer-top-up-loans-but-without-moratorium/articleshow/75437478.cms
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