All accrued interest, as in the following cases, should be credited to a special account, to be opened within bank’s records (for the concerned loan) under the name “interest in suspense account” and not to ‘profit and loss account’:-

1. Where the risk relating to the loan or advance has been identified and provision made.
    
2. Where due interest is in arrears for a period beyond 90 days. (Banks may suspend interest after a shorter period, if deemed appropriate).