Accountancy, asked by hzusb2948, 11 months ago

Non performing assets of indian banking system and its impact on economy

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Answered by Ankita4574
0

Answer:

Non Performing Assets

Assets which generate income are called performing assets and but those do not generate income are

called non-performing assets. A debt obligation where the borrower has not paid any previously agreed upon

interest and principal repayments to the designated lender for an extended period of time. The nonperforming

asset is therefore not yielding any income to the lender in the form of principal and interest payments.For

example, a mortgage in default would be considered non-performing. After a prolonged period of non-payment,

the lender will force the borrower to liquidate any assets that were pledged as part of the debt agreement. If no

assets were pledged, the lenders might write-off the asset as a bad debt and then sell it at a discount to a

collections agency.An asset becomes non-performing when it ceases to generate income for the bank. A non-

performing asset (NPA) is defined generally as a credit facility in respect of which interest and / or installment

of principal has remained “past due” for two quarters or more. An amount due under any credit facility is treated

as “past due” when it has not been paid within 30 days from the due date. It was, however, decided to dispense

with past due‟.Worried over rising bad loans, a Parliamentary Panel has suo motu decided to examine the non-

performing assets of the public sector banks that touched Rs 3.61 lakh crore at the end of December 2015. The

combined net loss of 20 public sector banks (PSB) stood at Rs 16,272.34 crore for the fourth quarter ended

March 2016 as bad loans situation worsened. PSBs registered net profit of Rs 4,063.58 crore in the

corresponding quarter

NPA concept which effect from 31 March 2001. Accordingly, as from that date, a NPA shall be an advance

where –

 Interest and/or installment of principal remain overdue for more than 180 days in respect of a term-loan.

 The account remains „out of order‟ for more than 180 days, in respect of overdraft / cash credit (OD / CC).

 The bill remains overdue for more than 180 days in the case of bill purchased and discounted.

 Interest and / or installment of principal remains overdue for two harvest seasons, but for a period not

exceeding two half years in the case of an advance granted for agricultural purpose.

 Any amount to be received remains overdue for more than 180 days in respect of other accounts.

Objectives of the Study

 To study the status of Non Performing Assets of Indian Scheduled Commercial Banks in India

 To study the impact of NPAs on Banks.

 To know the recovery of NPAS through various channels.

 To make appropriate suggestions to avoid future NPAs and to manage existing NPAs in Banks.

II. Limitation of the Study

The important limitations are as follows;

 The study of non-performing assets limited to the Indian Bank and till the end of the year 2015

 The basis for identifying non-performing assets is taken from the Reserve Bank of India Publications.

 NPAs are changing with the time. The study is done in the present environment without foreseeing future

developments.

Scope of the Study

The study has the following scope:

 The study could suggest measures for the banks to avoid future NPAs & to reduce existing NPAs.

 The study may help the government in creating & implementing new strategies to control

 NPAs.

 The study will help to select appropriate techniques suited to manage the NPAs and

 develop a time bound action plan to check the growth of NPAs

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