CAIIB · BFM

CASE STUDY ON NPA BY ASHISH SIR

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Bank Financial Management — CAIIB.

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Q

What is the full form of NPA in Indian banking?

A

NPA stands for Non-Performing Asset. It refers to a loan or advance where interest or principal repayment has remained overdue for more than 90 days.

Q

What is the minimum number of days for an agricultural loan to become NPA?

A

Two crop seasons for short duration crops.

Q

After how many days does a loan account become an NPA for term loans?

A

A term loan becomes an NPA when interest or principal installment remains overdue for more than 90 days. This is the standard RBI prudential norm for NPA classification.

Q

What percentage of provision is required for Sub-Standard Assets?

A

Minimum 15% provision on outstanding balance.

Q

What is a Sub-Standard Asset as per RBI NPA classification?

A

A Sub-Standard Asset is one that has remained NPA for a period of up to 12 months. Such assets have well-defined credit weaknesses and a distinct possibility of loss.

Q

What is the provision requirement for Doubtful Assets held for more than 3 years?

A

100% provision on unsecured and secured portions.

Q

How is a Doubtful Asset defined under RBI guidelines?

A

A Doubtful Asset is one that has remained in the Sub-Standard category for 12 months. It carries all the weaknesses of a Sub-Standard Asset with the added characteristic that collection is highly questionable.

Q

Which RBI circular introduced the concept of SMA classification?

A

RBI's Framework for Revitalising Distressed Assets, 2014.

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