Mumbai, April 25 -- The Reserve Bank of India (RBI) on Wednesday asked banks to disclose their exposure to Infrastructure Leasing and Financial Services Ltd (IL&FS), and its group entities, in their notes to financial statements.

In a notification, RBI said banks must disclose details, including total amount of exposure that are non-performing assets (NPA) as per Income Recognition and Asset Classification norms, but not classified as NPA. They must also reveal the provisions required to be made and the provisions actually made by the banks.

Under RBI's IRAC norms, any account that has missed payment beyond 90 days should be declared as NPA. Separately, these norms also specify the amount of provisioning required once a loan is tagged as ...