Unity Bank Limited, a public sector bank headquartered in Kolkata, India, oversees a broad loan portfolio catering to various sectors. In FY 2024-25, the internal audit team, led by CS Amit Sen, evaluates advances as of

Term loan of ₹50 lakh to manufacturing unit, Principal and interest unpaid since December 1, 2024. As of March 31, 2025, the account is overdue for 4 months (121 days > 90 days). Classification: Sub-standard asset Term Loan (₹50 lakh) Provision requirement: 15% of outstanding amount = ₹7.5 lakh Overdraft facility of ₹30 lakh to retailer, continuously overdrawn since October 15, 2024. As of March 31, 2025, the account is overdue for over 5 months (168 days > 90 days) Classification: Sub-standard asset Provision requirement: 15% of outstanding amount = ₹4.5 lakh Bill purchased worth ₹20 lakh, Overdue since November 10, 2024. As of March 31, 2025, the account is overdue for more than 4 months (142 days > 90 days) Classification: Sub-standard asset Provision requirement: 15% of outstanding amount = ₹3 lakh Agricultural loan of ₹15 lakh, deemed uncollectible by the bank's inspection in February 2025, yet not fully written off. Classification: Loss asset (based on bank's own inspection declaring it uncollectible) Provision requirement: 100% of outstanding amount = ₹15 lakh Total provision required: ₹7.5 lakh + ₹4.5 lakh + ₹3 lakh + ₹15 lakh = ₹30 lakh