IGNOU MCS 225 2026 - What are Non-Performing Assets? Explain.

Question

What are Non-Performing Assets? Explain.

17 Feb 2026

Answer :

Word Count : 365

Non-Performing Assets (NPAs) are loans or advances given by banks and financial institutions on which the borrower has stopped making interest or principal repayments for a specified period of time. In India, an asset is classified as non-performing when interest or installment of principal remains overdue for more than 90 days. NPAs represent assets that no longer generate income for the lender and indicate deterioration in the quality of credit portfolio. From an accountancy perspective, loans and advances are recorded as assets in the balance sheet because they

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