Abstract

The three letters “NPA” strike fright in banking sector and business circle today. NPA is a short form of “Non Performing Assets”. In banking, NPA are loans given to doubtful customers who may or may not repay the loan on time. There are two types of assets viz. performing and non performing. Performing loans are standard loans on which both the principle and interest re secured and their return is guaranteed. Non performing assets NPA is result of asset Liability mismatch, A NPA account in the books of accounts is an asset as it indicates the amount receivable from the defaulters. It means if any bank gives loan to the customer if the interest for the loan is not paid by the customer till 90 days then the account is called as NPA account. NPAs reflect the performance of the banks. Mr.Tushar Patil | Prof. Sagar Sutar "Non-Performing Assets: A Study of Shree Warana Co-operative Bank Ltd. Warananagar" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Fostering Innovation, Integration and Inclusion Through Interdisciplinary Practices in Management , March 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23075.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23075/non-performing-assets-a-study-of-shree-warana-co-operative-bank-ltd-warananagar/mrtushar-patil

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