In 2017, the central bank directed banks to disclose the extent to which their assessment of NPAs and their provisioning diverged from that of RBI, and released guidelines for such classification. In April 2019, RBI mandated banks to disclose information about provisioning divergence, if it exceeded 10% of a bank’s pre-provisioning profit. Banks were also directed to disclose information if additional NPAs were more than 15% of reported NPAs. The divergences were disclosed in notes to accounts in annual financial statements following the RBI directive.