Inadequate cash flows and / or defects in loan documentation.
Inadequate and / or unhealthy operations in the account.
Imminent probability of foreclosure or acquisition of collateral.
Failure to clear temporary or short-term facilities.
Frequent rollovers and / or renewals without definite source/sources of repayment.
Adjusting delinquency by creating fresh facilities and / or allowing excess drawings in other related concerns’ or individual accounts.
Significant negative trends in financial statements – deterioration in account receivables, declines in net worth and profitability, build-up of inventories, liquidity problem, etc.
Loans under dispute and recovery measures are being contemplated.
Remain past due for 90 days or more but less than 270 days.