These are short term loans or depisits made by loan company to other companies.
These deposits are rolled over on regular basis in many cases. It’s very important to note that credit worthiness of receiving company is good and there is no threat of recovery . At the same time it should be ensured that atleast interest is recovered on regular basis and it should not be the case that new icds are made to cover amount and interest of old icds.
 
Similar thing happened in PNB case amount was rolled over to cover old loans and cycle continued.