Indian Banks Naye Expected Credit Loss (ECL) Framework Se Pehle Provisions Badha Rahe Hain

India mein banks regulatory mandates se zyada provisions kar rahi hain, pandemic ke baad yeh trend dobara dikh raha hai. Is baar, risk framework mein badlav aur doubtful advances ke liye Expected Credit Loss (ECL) framework ke implementation se yeh surge hua hai. Naya framework April 2027 se start hoga aur FY31 tak fully implement ho jayega.
Several public sector banks, including Bank of Maharashtra, Indian Bank, aur Uco Bank, ne June quarter se hi yeh provisions frontload karna shuru kar diya hai. Indian Overseas Bank agle quarter se isko follow karne ka plan kar rahi hai. Yeh banks potential future credit losses ko zyada accurately account karne ke liye buffers bana rahi hain. Example ke liye, Indian Bank ne Special Mention Accounts (SMA 1) ke liye ₹400 crore alag rakhe hain aur draft ECL guidelines ke mutabik 5% provision maintain karne ka plan hai.
Initial estimates ke mutabik, ₹2.5-2.8 lakh crore ke loan portfolio wale bank ko transition point par ₹2,500-2,800 crore additional provisions ki zaroorat pad sakti hai, haalanki banks FY31 tak teen saal mein ise spread kar sakti hain. Kuch lenders in requirements ko poora karne ke liye unused Covid-related provisions ko bhi use karne ka soch rahe hain. Uco Bank ne, for example, ₹1,000 crore allocate kiye hain, jisme Covid provisions aur naye ECL provisions shamil hain.
Private sector ki taraf se, IndusInd Bank ne ₹900 crore ki accelerated provisions aur ₹1,940 crore ke microfinance loans ke write-offs ke baad ₹437 crore ka quarterly loss report kiya hai, jo us segment mein stress dikhata hai. Federal Bank ne bhi precaution ke taur par kuch standard accounts par management overlay apply kiya hai. Jana Small Finance Bank ne ₹222 crore ki accelerated provisions ki hain, mainly microfinance sector stress ke karan.
Impact:
Yeh proactive provisioning bank ke immediate reported profits ko kam kar sakti hai, lekin balance sheet ko significantly strong karti hai, use future economic downturns ya sector-specific stresses ke liye prepare karti hai. Long-term stability dekhne wale investors ise positively dekh sakte hain, haalanki yeh short-term earnings growth ko kam kar sakti hai. Banking sector par iska impact moderate hai, rating 6/10 hai.
Difficult terms:
Expected Credit Loss (ECL) framework: Ek naya accounting standard jo financial institutions ko loans ki lifetime mein hone wale expected credit losses ko estimate aur provision karne ko kehta hai, na ki sirf incurred losses ko.
Frontloading provisions: Current accounting period mein future potential losses ke liye provisions karna, jabki yeh strictly required na ho.
Special Mention Account (SMA) 1: Loan accounts ke liye classification jisme stress ke signs dikhte hain, jahan principal ya interest payment 1 se 30 din overdue ho.
Management Overlay: Bank management dwara potential risks ke judgment aur assessment ke base par ki gayi additional provision, jo standard regulatory requirements se zyada ho sakti hai.
Microfinance Sector: Low-income individuals aur small businesses ko financial services provide karna jahan banking aur related services tak access traditionally kam hota hai.
Contingent provisions: Aise potential losses ko cover karne ke liye alag rakhe gaye funds jo certain na hon lekin future events ke base par possible hon.
Floating provisions: Banks dwara aise potential losses ko cover karne ke liye rakhe gaye funds jo specific assets se identify na hon lekin future mein anticipated hon, aksar general economic conditions ke karan. ECL framework inko phase out ya restructure karne ka mandate de sakta hai.