एक बैंक अपनी आकस्मिक देयताओं (अनुसूची 12) और ऑफ-बैलेंस शीट जोखिमों का आकलन कर रहा है। उनके वित्तीय उपचार के संबंध में निम्नलिखित में से कौन सा कथन सही है?

A bank provides the following information for the year ended March 31, 2025: 1. Interest on Loans: Rs. 20,00,000 2. Interest on Fixed Deposits: Rs. 12,00,000 3. Commission on LCs: Rs. 2,00,000 4. Salaries and Allowances: Rs. 4,00,000 5. Rent and Taxes: Rs. 1,00,000 6. Discount on Bills (including rebate): Rs. 5,00,000 7. Rebate on Bills Discounted (as on March 31, 2025): Rs. 50,000 8. Directors' fees: Rs. 20,000 9. Profit on sale of Investments: Rs. 1,00,000 Calculate the Total Income (Sum of Schedule 13 and Schedule 14).

Oceanic Bank of India is a large scheduled commercial bank headquartered in Mumbai. For the financial year ending March 31, 2025, the bank's accounting team is faced with several complex transactions while preparing the final accounts. 1. The bank has an outstanding balance of Rs. 1200 Crores in its Schedule 13 (Interest Earned). 2. During the year-end audit, it was discovered that interest on a major corporate loan of Rs. 500 Crores, which became an NPA on December 31, 2024, was accrued for the full year. The interest rate is 10% per annum. 3. The bank received a tax refund of Rs. 5 Crores from the Income Tax Department for the assessment year 2022-2023. 4. The bank's Schedule 16 (Operating Expenses) shows a total of Rs. 300 Crores, which includes a one-time VRS (Voluntary Retirement Scheme) payment of Rs. 50 Crores. 5. The bank's Schedule 12 (Contingent Liabilities) includes a letter of credit for Rs. 100 Crores which expired on March 28, 2025, but was not removed from the system. 6. The bank has Schedule 11 (Other Assets) balance of Rs. 80 Crores, including Rs. 10 Crores of silver bars held for speculation. 7. The bank has a Statutory Reserve balance of Rs. 1000 Crores from previous years. 8. The net profit for the current year, after all correct adjustments but before tax and statutory reserve, is calculated at Rs. 200 Crores. 9. The tax rate is 25%. 10. The bank's Schedule 2 shows a 'Revaluation Reserve' of Rs. 200 Crores created during the year. 11. The bank needs to transfer 25% of net profit after tax to the Statutory Reserve. 12. The board has proposed a dividend of 10% on the paid-up capital of Rs. 500 Crores. Which of the following describes the correct adjustment for the NPA interest (Point 2) and its impact on the Profit and Loss Account?