RM-2.5.2
For the purpose of this Module, the following 'non-performing' categories of assets must be considered as non-accrual items:
(a) Substandard;
(b) Doubtful;
(c) Loss; and
(d) Any other credit facilities that are overdue for a period of less than 90 days but the licensee has doubts about their collectability.
July 2014