In case of overdrafts, banks should be in a position to show evidence that interest earned can be considered real; such evidence should satisfy the Central Bank when requested for. In all other cases, interest should also be kept in suspense, particularly:-

1. When there is doubt regarding payment of interest and/or it has not been paid after 90 days of due date.
    
2. When due interest on other accounts of the same customer (or group) other than overdraft account has been actually suspended.
    
3. When the outstanding is consistently in excess of the agreed upon limit or when the account is in debit although there is no sanctioned facility.

In case of bad overdraft accounts, banks are not allowed to capitalize interest, or to extend new loans to portray that the account is performing.

The pretense process may be noted when banks show that the reason for the balance increase of these accounts is due to (a) withdrawals, (b) debit entries resulting from interest on the same overdraft or other loans, where repayments are rare for a period of (6) months.