On 31st March, 2019, North Indian Bank Ltd. finds its non-performing advances classified as follows: in '000 Sub-standard Assets (Secured) 46400 Doubtful Assets : Upto one year (Secured) 12830 Doubtful Assets : one year

Calculation of Provision Coverage Ratio (PCR) Provision Coverage Ratio = (Provision made for Non Performing Assets (NPA) / Non Performing Assets) * 100 Provision made for NPA = ₹21,760,500 (from previous calculation) Non Performing Assets (NPA) = Sub Standard + Doubtful + Loss Assets = ₹46,400,000 + ₹12,830,000 + ₹7,820,000 + ₹3,290,000 + ₹5,175,000 = ₹75,515,000 Provision Coverage Ratio = (₹21,760,500 * 100) / ₹75,515,000 = 28.82%