Bright Finance Ltd. is a non-banking financial company. It provides you with the following information regarding its outstanding amount, 200 lakhs of which installments are overdue on 200 accounts for last one month (amount overdue *40 lakhs), on 24 accounts for two months (amount overdue 24 lakhs), on 10 accounts for more than 30 months (amount overdue 20 lakhs) and on 4 accounts for more than two years (amount over due 20 lakhs-already identified as sub- standard assets) and one account of 10 lakhs which has been identified as non-recoverable by the management. Out of 10 accounts overdue for more than 30 months, 6 accounts are already identified as sub-standard (amount *6 lakhs) for more than twelve months and other are identified as sub-standard asset 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.