ICICI Bank 2015 Annual Report Download - page 151

149Annual Report 2014-2015
forming part of the Accounts (Contd.)
Schedules
Financial Statements of ICICI Bank Limited
18. Non-Performing Assets
The following table sets forth, for the periods indicated, the details of movement of gross non-performing assets
(NPAs), net NPAs and provisions.
` in million
Particulars At
March 31, 2015
At
March 31, 2014
i) Net NPAs (funded) to net advances (%) 1.61% 0.97%
ii) Movement of NPAs (Gross)
a) Opening balance1 105,058.4 96,077.5
b) Additions: Fresh NPAs during the year 79,674.1 45,314.4
Sub-total (1) 184,732.5 141,391.9
c) Reductions during the year
Upgradations (5,501.6) (3,856.7)
Recoveries (excluding recoveries made from upgraded accounts) (11,322.6) (10,707.3)
Technical/prudential write-offs (8,593.5) (19,679.7)
Write-offs other than technical/prudential write-offs (8,367.9) (2,089.8)
Sub-total (2) (33,785.6) (36,333.5)
d) Closing balance1 (1-2) 150,946.9 105,058.4
iii) Movement of Net NPAs
a) Opening balance132,979.6 22,305.6
b) Additions during the year 50,210.1 26,316.4
c) Reductions during the year (20,634.4) (15,642.4)
d) Closing balance162,555.3 32,979.6
iv) Movement of provision for NPAs
(excluding provision on standard assets)
a) Opening balance1 72,078.8 73,771.9
b) Addition during the year 38,134.8 26,379.3
Sub-total (1) 110,213.6 100,151.2
c) Write-off/(write-back) of excess provisions
Write-back of excess provision on account of upgradations (1,342.7) (1,084.5)
Write-back of excess provision on account of reduction in NPAs (5,048.6) (5,333.2)
Provision utilised for write-offs (15,430.7) (21,654.7)
Sub-total (2) (21,822.0) (28,072.4)
d) Closing balance1 (1-2) 88,391.6 72,078.8
1. Net of write-off.
2. For NPAs in credit cards, the difference between the opening and closing balances (other than accounts written off during the
year) is included in additions/reductions during the year.
The following table sets forth, for the periods indicated, the details of movement in technical/prudential write-offs.
` in million
Particulars At
March 31, 2015
At
March 31, 2014
Opening balance 47,826.5 29,177.7
Add: Technical/prudential write-offs during the year 8,593.5 19,679.7
Sub-total (1) 56,420.0 48,857.4
Less: Recoveries made from previously technical/prudential written-off
accounts during the year (2)
(1,525.4) (1,030.9)
Closing balance (1)-(2) 54,894.6 47,826.5
In accordance with RBI guidelines, the loans and advances held at the overseas branches that are identified as impaired
as per host country regulations for reasons other than record of recovery, but which are standard as per the extant RBI
guidelines, are classified as NPAs to the extent of amount outstanding in the host country.