YES Bank reported asset quality divergence of Rs 3,277 crore, based on receipt of the Reserve Bank of India’s (RBI’s) final risk assessment report for 2018-19. If the divergence between what the RBI finds as gross non-performing assets (NPA) and what the bank reported is more than 15 per cent, the bank needs to disclose it to the public. The incremental gross NPA now stands at Rs 2,018 crore, for which the bank will have to record additional provision of Rs 632 crore. This should dent the December quarter profits of the bank.