New Delhi: Markets regulator Sebi today asked listed banks to make additional disclosure on divergence in asset classification and provisioning to stock exchanges in a prescribed format.

The move will help banks to recognise their stressed assets as non-performing more uniformly. The banks will have to disclose where additional provisioning requirements assessed by Reserve Bank of India (RBI) exceed 15 per cent of the net profit for the reference period.

If the additional gross NPAs (non-performing assets) identified by RBI exceed 15 per cent of the incremental gross NPAs for the reference period, then banks will have to make disclosure to the exchanges.

Such disclosures should be made along with the annual financial results filed immediately following communication of such divergence by RBI to the ban k, Securities and Exchange Board of India (Sebi) said in a circular.