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