With RBI deadline ending today, December 13, to resolve the 28 large stressed accounts that the regulator had identified in its second list, banks are set to refer as many as 23 of them for insolvency proceedings. In August, the Reserve Bank had asked banks to either resolve 28 more large stressed accounts by December 13 or refer them to the National Company Law Tribunal (NCLT) by December 31. These 28 accounts together account for 40 per cent of the system wide bad loans or worth around Rs 4 trillion.