Non-Performing Assets (NPA) Explained

By YESPYQ · Updated July 2026 · 5 min read
Quick answer

A Non-Performing Asset (NPA) is a loan or advance for which the principal or interest payment remains overdue for a specified period — generally 90 days.

A Non-Performing Asset (NPA) is a loan or advance for which the principal or interest payment remains overdue for a specified period — generally 90 days.

Classification

Stressed assets are classified as sub-standard, doubtful or loss assets depending on how long they remain non-performing. Gross NPA is the total, and net NPA is gross NPA minus provisions.

Why they matter

High NPAs reduce banks' profitability and lending capacity, which is why mechanisms like the Insolvency and Bankruptcy Code help resolve bad loans.

Why it matters for UPSC

NPA definitions (the 90-day rule, gross vs net) and resolution mechanisms are commonly tested banking topics.

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Frequently asked questions

When does a loan become an NPA?

Generally when principal or interest is overdue for 90 days or more.

What is the difference between gross and net NPA?

Gross NPA is the total non-performing assets, while net NPA is gross NPA minus provisions made against them.