EVERGREENING OF LOANS - ECONOMY

News: Evergreening concerns: RBI puts biz restrictions on Edelweiss ARC, ECL Finance

What's in the news?

       The Reserve Bank of India (RBI) imposed business restrictions on two Edelweiss group companies — Edelweiss Asset Reconstruction Company (EARCL) and ECL Finance Ltd (ECL) on material concerns observed during the course of supervisory examinations.

 

Evergreening of Loans:

       Evergreening of loans is a process whereby a lender tries to revive a loan that is on the verge of default by extending more loans to the same borrower.

       The process of evergreening of loans is typically a temporary fix for a bank.

       It could be noted that in May 2023, RBI Governor Shaktikanta Das had raised concerns over banks adopting innovative methods for evergreening of loans.

 

Issues:

       The process of evergreening of loans, a form of zombie lending, is typically a temporary fix for a bank.

       If an account turns into a non-performing asset (NPA), banks are required to make higher provisions which will impact their profitability.

       A loan turns into a non performing asset, or NPA, if the interest or installment remains unpaid even after the due date — and remains unpaid for a period of more than 90 days.

       So, to avoid classifying a loan as an NPA, banks adopt the evergreening of loans.

       In the past, many banks had indulged in dressing up bad loans and given additional funds to companies who didn’t have the capacity to repay.

       Banks delay the recognition of losses due to loan defaults and engage in evergreening, which is essentially the rolling over of debts of unviable borrowers that would have otherwise defaulted.

       This is purely misgovernance, so that bad loans are made to look good many a time by additional lending to troubled borrowers.

 

Difference Between Loans Written off and Evergreening of Loans:

       Loan write-offs are a process of removing bad loans from the books of banks after making adequate provisions for them. Loans written off by the banks are removed from the NPA books and reflect banks true financial position.

 

       Evergreening of loans, on the other hand, is a practice of extending new or additional loans.

 

Impact of Evergreening of Loans:

       Evergreening loans can create a false impression of the asset quality and profitability of banks and delay the recognition and resolution of stressed assets.

       Evergreeening loans can also undermine credit discipline and moral hazard among borrowers, and erode the trust and confidence of depositors, investors and regulators.

 

Measures taken to Curb Evergreening of Loans:

RBI:

       In December 2023, in a move to curb the “evergreening” of loans, the Reserve Bank barred banks and NBFCs from investing in any scheme of Alternative Investment Funds (AIFs) having investment in companies that have taken loans from the lenders concerned in the past 12 months.

 

PJ Nayak Committee Recommendations:

       Levying penalties through cancellations of unvested stock options.

       Claw-back of monetary bonuses on officers concerned and All whole-time directors, and the Chairman of the audit committee should be asked to step down from the board.