JAIIB · PPB

NON PERFORMING ASSETS

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Q

What is the definition of a Non-Performing Asset (NPA) as per RBI guidelines?

A

An NPA is a loan or advance where interest and/or principal repayment has remained overdue for a period of more than 90 days in respect of a term loan.

Q

What is the full form of NPA in banking?

A

Non-Performing Asset, a loan in default.

Q

What is the '90-day norm' for classifying an asset as NPA?

A

If interest or principal remains overdue for more than 90 days at the end of any quarter, the account is classified as NPA with effect from that date.

Q

Which RBI circular introduced the 90-day NPA recognition norm?

A

RBI Master Circular on Prudential Norms on Income Recognition.

Q

What is a Sub-Standard Asset in NPA classification?

A

A sub-standard asset is one that has remained NPA for a period less than or equal to 12 months; it carries a distinct possibility of credit loss if deficiencies are not corrected.

Q

When was the 90-day NPA norm implemented in India?

A

From March 31, 2004, replacing the 180-day norm.

Q

What is a Doubtful Asset under RBI's NPA classification?

A

A doubtful asset is one that has remained in the sub-standard category for a period of 12 months; full repayment is considered improbable given current circumstances.

Q

What is SMA-0 classification for a loan account?

A

Principal or interest overdue between 1 and 30 days.

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