This is totally built up in any bank based on the terms of these deposits, and dynamic updation of the same as regards to the extent of the exposure or bad credit to be faced, as guided by the accounting standards, and adjudged by the financial and non-market (diversifiable) risks, with a contingency for the market (non-diversifiable) risks, for the specified types of the accounting headers as found in the balance sheets or the reporting or recognition (company based declaration of the standards) of the same as short term, long term as well as medium term debt and depreciation standards.