(b) DS Finance Limited is a non-banking financial company. It provides you with the following information regarding its outstanding amount, ₹100 lakhs of which instalments are overdue on: • 400 accounts for last one month (amount overdue ₹20 lakhs), • 24 accounts for two months (amount overdue ₹12 lakhs), • 10 accounts for more than 30 months (amount overdue ₹10 lakhs) • 4 accounts for more than 3 years (amounts overdue ₹10 lakhs - already identified as sub-standard assets) • 1 account of ₹5 lakhs which has been identified as non- recoverable by management. • Out of 10 accounts overdue for more than 30 months, 6 accounts are already identified as sub-standard (amount ₹3 lakhs) for more than 12 months and others are identified as sub-standard assets for a period of less than twelve months. Classify the assets of the company in line with Non-Banking Financial Company-Systemically Important Non-Deposit taking Company and Deposit taking Company (Reserve Bank) Directions, 2016.