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RBI to shift credit loss rules to staging framework in April 2027
Economy
Published on 27 April 2026
Staging changes everything yet the 90 day NPA rule stays
The RBI plans to overhaul expected credit loss provisioning by introducing a staging framework for classifying assets under the ECL approach, moving away from the current incurred-loss based model. The central bank also clarified it will keep the existing 90 day overdue threshold for identifying non-performing assets, easing fears of a full rewrite of NPA rules.
- New ECL guidelines will replace incurred-loss provisioning with staging
- Asset classification will shift to a new expected credit loss framework
- RBI will retain the 90-day overdue rule for NPA classification
Read the full story at The Economic Times
This summarization was done by Beige for a story published on 
The Economic Times