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In this regard, the detailed instructions with regard to asset classification and provisioning are as follows:. In terms of the circular DOR. As such, in line with the clarification provided by the Basel Committee on Banking Supervision, in respect of all accounts classified as standard as on February 29, , even if overdue, the moratorium period, wherever granted, shall be excluded by the lending institutions from the number of days past-due for the purpose of asset classification under the IRAC norms.

Such deferment period, wherever granted in respect of all facilities classified as standard, including SMA, as on February 29, , shall be excluded for the determination of out of order status. In respect of accounts in default but standard where provisions of paragraphs 2 and 3 above are applicable, and asset classification benefit is extended, lending institutions shall make general provisions of not less than 10 per cent of the total outstanding of such accounts, to be phased over two quarters as under:.

The above provisions may be adjusted against the actual provisioning requirements for slippages from the accounts reckoned for such provisions.

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Sign in. Mar 28, · 4 min read. Moving averages are used and discussed quite commonly by technical analysts and traders alike. A moving average can help an analyst filter noise and create a smooth curve from an otherwise noisy curve. It is important to note moving averages lag because they are based on historical data, not current price. The most commonly used Moving A verages MAs are the simple and exponential moving average.

So a 10 period SMA would be over 10 periods usually meaning 10 trading days. The Simple Moving Average formula is a very basic arithmetic mean over the number of periods. First, you should find the SMA. Second, calculate the smoothing factor. Then, use your smoothing factor with the previous EMA to find a new value.

In this way, the latest prices are given higher weights, whereas the SMA assigns equal weight to all periods. Certain periods on a moving average are widely used. Many technical traders and market participants will cite the 10, 20, 50, , or day moving averages.

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