Risk costs, which are the provisioning expenses to meet possible losses, represent non-cash operating expenses and are the cost of portfolio losses. And the third type, the cost of funds, is the cost incurred in borrowing or raising funds for on-lending to microfinance clients. Price                               Rs. 150 Pages                                     265 Year                                     2008 You can buy it at the link below http://www.icai.org/post.html?post_id=3845