(5)(a)The Notes on the financial statements of a year shall disclose -(i)the total amount of provisions, if any, to be made on account of income reversal and non-performing assets remaining unrealised;(ii)the cumulative amount provided till the previous year;(iii)the amount provided in the current year; and(iv)the balance amount to be provided.(b)Such disclosure shall continue to be made until the entire amount to be provided has been provided for.
