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Non-Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

"Non- Performing Assets of Banks: A Literature Review"

Ram Bilas Agrawal1, Dr. Mredu Goyal2
1Research Scholar, Bhartiya Skill Development University Jaipur.
2Assistant Professor, Bhartiya Skill Development University Jaipur.

Ram Bilas Agrawal, Dr. Mredu Goyal, Non- Performing Assets of Banks: A
Literature Review, -- Palarch’s Journal Of Archaeology Of Egypt/Egyptology
18(10), 330-340. ISSN 1567-214x

Keywords: Non-performing assets (NPA), Priority sector loans, Agriculture loans,

Small & Marginal Farmer, Review of literature.

Abstract
Non-Performing Assets are the biggest problem in the Banking Industry. These adversely affect
the performance of banks like reduction in profit, investible funds and deterioration in other
financial parameters. NPA’s are one of the major parameters of assessing the health of banks and
performance in the equity market. The Covid-19 pandemic has further worsened the NPA position
of banks. The paper presents a review of more than 100 papers with the intention to know the
difficulties faced by small and marginal farmers in repaying their loans particularly of agriculture.
In this study the focus is on the research paper published in recent years to establish knowledge on
the topic and to identify the areas for future research.

INTRODUCTION
Non-Performing Assets (NPA) are one of the measure problems of banks globally
as well as in India. In India the banking system comprises commercial and
cooperative banks. Commercial banks command a major portion of assets in the
banking system. Besides this some foreign and private banks are also working in
India. Income recognition of banks till 1991(i.e. first phase of economic
liberalisation) was mainly on accrual basis as the main focus was on performance
objectives.

The objectives were opening of branches, extending network, development of rural

areas, implementation of Govt. sponsored schemes and increase in employment
generation. Banks were advised to provide loans to industry and agriculture along
with personal & housing loans and loans to weaker sections of the society. After
implementation of the first phase of economic liberalisation in 1991, Banks became
more cautious in lending as the concept of income recognition changed from

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

accrual basis to actual recovery basis. It means if interest really recovered then only
it goes to income. Nowadays the late payment of Interest and Instalment of loans
remain overdue for 90 days or more then loan becomes NPA (Non-performing
Assets) in bank books which are called bad assets. After the loan becomes NPA, it
is transferred to a separate category, where the charging of interest in those loans
stopped due to non-recovery.

Various norms given by Reserve Bank of India to deal with Non-performing assets
of banks in India. The norms given by Reserve Bank of India regarding NPAs are
uniformly applicable to all the banks working in India. Reserve Bank of India has
given norms for classification of NPA, Income recognition, Asset classification,
Provisioning, Recovery accounting etc. The details of norms are as follows: -

NPA Classification Norms

• Term loans (other than agriculture) – principle instalment & interest not repaid
for more than 90 days.
• C C/ O D – remain irregular for more than 90 days
• Bill purchase - out of order for more than 90 days
• Term loan (Agriculture)- overdue for 3-12 months as per repayment terms
• Crop loan/KCC – overdue for more than two crop season
• Crop loan (Long duration) – overdue for one crop season
Income Recognition
• Once the account is classified as NPA, interest earned on them is not to be
taken as income. It is to be taken only when it is realized (recovered from the
borrower).
• Banks can record accrued interest in books which should not be taken into
income.
Asset Classification
There are three categories for NPA asset classification based on the period each
asset remains in the non-performance category.
• Substandard – Remain NPA for period less than or equal to 1 year
• Doubtful – Remain in substandard category beyond 1 year up to 3 year
• Loss Asset – Asset considered unrecoverable and remains in doubtful category
for more than three years. Security lost accounts comes directly under this category
Provision
Banks are required to make provision on funds outstanding on loan portfolio basis.
Standard Assets: –
• Agriculture/MSME – 0.25% provision,
• Commercial real estate – 1.0%
• Home loan and restructured Account - 2.0%
Substandard Assets –
• All sectors are secured – 15%
• All sectors unsecured – 25%
Doubtful Assets –
• Doubtful secured up to 1 years – 25%
• From 1-3yrs – 40%
• Over 3 years – 100%

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

• Unsecured portion – 100%

Loss Assets –
• All sectors – 100%
Priorities in accounting of recovery in NPA
• Expenses – After becoming NPA, expenditure incurred for recovery will be
appropriated first then
• Principle then
• Interest
There are two types of NPAs. First is gross NPA and second is net NPA. As
per RBI guidelines, loans identified as NPA are known as gross NPA. This shows
the quality of loans extended by banks and the net NPAs are obtained when the
provision is deducted from gross NPA the remaining figure is net NPA. It is the
actual burden on banks for which the bank has to make provision.

OBJECTIVE OF THE STUDY

To review the available literature on non-performing assets of banks and find out
the research gap.

REVIEW OF LITERATURE
In the past bank’s NPAs were analyzed by many researchers in India and a good
number of papers were published by them. The researcher has reviewed more than
100 papers related to the study. The details of more relevant literature reviewed by
the researcher are as under –
Saha, M., and Zaman, A. (2021) in their study titled Management of NPAs in
banks with special reference to UBI found that with the decrease in NPA level,
profitability of banks increased.
Hawaldar, I.T, Spulkar, C., Lokesh, A., Birau, R., Robegen, C. (2020) in their
study analysing non-performing assets in agriculture loans. A case study in India
concluded that there is no significant difference in pre and post sanction of
agriculture loans and management of non-performing assets by banks. The wilful
default by borrowers and more NPAs in banks are due to debt waiver policies
announced by political parties.
Jethwani, B., Dave, D., Ali, T., Phansalker, S., and Ahhirao, S. (2020) in their
study Indian agriculture GDP and NPA: A regression model found that the
repayment of farm loan adversely affects as factors like rural population, low export
value of crop and low crop production for the year. It should be understood that the
farm loan waivers cannot solve the problem.
Selvam, P. and Premnath S., (2020) in their study titled “Impact of coronavirus
on NPA and GDP of Indian Economy” finds that the NPAs increased during the
period and suggested that government should resolve pending cases quickly and
stop mandatory landings which is the real problem segment.
Sharma S., Rathore D.S., and Prasad, J. (2019) They found that both in public
& private sector banks the major reason for the NPAs is miss-utilisation of bank
loans and poor recovery management. The NPAs are increasing in agriculture and
industries. They suggested improving corporate governance for better operational
and credit decisions.
Kumar, S., Singh, R., Pratibha, B. T. and Pandurang, A.K. (2019) in their study

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

titled “priority sector lending and NPA status, impact and issues” found that NPAs
of public sector banks for twelve years (2005 to 2016), the NPA percentage in
priority sector increased during 2005 to 2008 and 2012 to 2016, Whereas in non-
priority sector NPA’s decreased from 2005 to 2009 and remain constant/stable from
2009 to 2011 and increased from 2011 to 2016. Priority & non priority NPA both
contribute to the total NPAs of public sector banking.
Shiv Kumar, V. and Devenadhan, K.(2019) Done a study analyzing the factors
implication of NPAs in SBI through factor analysis to be encountered. Researchers
view that implication of NPAs are at a moderate level. It can be concluded that the
loan asset management of SBI has put the right measures to address the bad effects
of funding mismanagement and to resolve serious adverse effects of NPA.
Rana C., (2018) in his study titled “Management of NPA in context of Indian
banking system concluded that NPA impacts profitability, liquidity and results in
credit loss. There are two types of NPAs – gross NPA and net NPA. NPAs also
impact low yield on advances, adverse Impact on capital adequacy. As a preventive
measure, he suggested stopping multiple financing and early recognition of the
problem.
Kaur, M. and Kumar, R. (2018) In their research titled sectoral analysis of NPA’s
during pre and post crisis period of selected commercial banks” studied that NPA’s
of priority & non priority sector, a comparison was made between public & private
sector banks. They found in their study that during the pre-crisis period the level of
NPA in the priority sector was higher in public & private banks, whereas after the
crisis both showed a negative growth rate in NPAs. It was also evident from the
study that the crisis had no impact on the banking sector as the NPA’s were declined
after the crisis period. The growth of NPA in private sector banks was higher than
the public sector banks. It was discovered during the pre-crisis period NPA in non-
priority sectors was decreasing in public sector banks, but the private sector banks
were showing an increase in NPA’s. NPA increased at a higher rate during the post
crisis period. pre-crisis period – 2001-02 to 2007-08. post crisis period – 2008-09
to 2013-14.
Meher, B. (2018) Impact of demonetization on NPAs of Indian banks, focus on
how the demonetization would influence this most pivotal issue of banking
industry. The researcher found that in the short run, a positive effect of
demonetization can be seen in which current NPAs of the banks decreased a bit.
Suvitha, K. V., Gayathri, G. (2018) Researchers studied the various papers from
2010-2017(about 100 papers) and concluded that out of the total 100 articles
analyzed, level of NPAs is higher in public sector banks than the private sector
banks. The main reason for the issue is excessive landing by banks and higher
demand of credit by willful defaulters.
Tripathi R. (Dr.) and Sayad A. A. (2017) in their study titled “Study of NPA,
trends and Basel norms; statistical evidence” concluded that NPAs are increasing
continuously because banks are more focused on volume credit rather than focusing
on quality credit. Government builds pressure to increase lending under priority
sector which leads to more NPA without government’s proper support for recovery.
Miyan, M. (Dr.) (2017) He found in his study that there was a downward trend in
NPAs during the study period but in public sector banks NPAs are still higher as
compared to private sector banks. A downward trend is also seen on return on assets

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

which is much lower in public sector banks than private sector banks.
Swain, R. K., Sahu, M. and Mishra, A. P. (2017) The researchers concluded that
money blocked in NPAs has a significant influence on the effectiveness of banks.
The government has made different mechanisms for recovery such as Lok Adalats,
DRT and SARFAESI Act. The SARFAESI act is the most effective reform for
recovery of NPA than other measures. However, gross amounts recovered are very
meagre in comparison to outstanding NPAs.
Mishra, A. K. (2016) He found while comparing the NPA’s of 10 years of priority
and non-priority sector that NPA in priority sector are more than 50% of the total
NPA’s since 2006 to 2011 and thereafter non-priority NPA’s increased in
percentage term since 2011 to 2015 to the maximum extent 65.2% of total NPA’s.
However gross NPAs were also increasing every year. All though the percentage
NPA in the priority sector was decreasing but in absolute terms it is increasing
continuously. The priority sector contributed to the socio-economic development
of the country despite an increase in NPA’s.
Dahiya, M., Bhatia, S. J. (2016) Researchers concluded in their study that banks
should make sure the proper utilization of bank loans, and reports about credit
worthiness of borrowers, should be obtained from informal and formal sources.
Timely corrective steps should be taken otherwise NPA will increase. The reduction
in NPA should be a national priority while making the banking system more vibrant
and geared up to meet the challenges of globalization.
Singh, V. R. (2016) He found that NPAs are more in public sector banks despite
the Government has taken many steps to reduce NPA but much more to be done in
this area. The NPA level of foreign banks is less than Indian banks. NPAs cannot
be made zero. The problem of NPA is more with the large borrower then the small
one. It is desirable to decrease the priority landing by the Government. This is the
main problematic area for recovery. NPAs have an adverse impact on profitability
of banks and they are also not good for the growth of Indian economy.
Gautami, S. Tirumalaiyah, K. (Dr,) and Satish Kumar, V. (2015) In their study
titled “Factors influencing NPAs in commercial banks: an empirical study.” They
examined the factors influencing NPAs from borrowers and bankers in the selected
banks and found that there was no significant difference between banker’s and
borrower’s perception.
Baijal, A. (2015) In this paper she discusses systemic reasons behind the high
number of NPAs in agriculture and what may be the suggestions thereof. The
problem of NPAs could not be fully resolved by superfluous means like farm loan
waiver etc. It should be tackled by using new technology and machines which really
help in reducing NPAs.
Sabbir N., and Mujoo R. (Dr.), (2014) in their research titled “Problem of NPA
in priority sector advances in India” they found in their comparative analysis that
NPAs in private sector banks are less than public sector banks. The reason for the
same is that public sector banks are lending more to the priority sector than private
sector banks. On the other hand, non-priority sector loans are more in private sector
banks. This is due to more lending by private sector banks to the non-priority sector.
Similarly, NPA’s in agriculture are less in private sector banks than public sector
banks. Public sector banks give more loans to the agriculture sector as compared to
private sector banks.

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

Narula, S. And Singla, M. (2014) in their study titled NPAs of banks found that
• Gross NPAs and Net NPAs are increasing every year.
• Total advances and net profit is increasing every year.
• Positive relationship in NPA, total advances and net profit is found. This
relationship is not proper. This happens due to miss management in banks.
• Wrong choice of borrower by bank resulted in positive relationship among
NPA and Profitability.
• Bank liquidity adversely affected.
• Due to paucity funds banks are not in position to give further loans as NPAs
have increased.
They suggested that:
• Pre sanction and post disbursement control should be strong to control NPA.
• Good management is needed to reduce NPA.
• Proper selection of borrowers and follow up needed to get repayments.
Biswas, D. (2014) Concluded in his study titled NPAs of scheduled commercial
banks in India that in some years, NPAs are more in priority sector and in some
years NPAs are more in non-priority sector in public sector banks. The level
increased year by year. The NPAs in the banking sector also depend upon the
attitude and behavior of bank officials. The banker should be more reachable to the
farmers by using new technologies.
Verghese, K. X. and Manoj, P.K.(Dr.) (2013) in their study titled education loan
and non-performing assets: an empirical study, found that the education loan in
India from 2005-2011 were 57 billion INR to INR 437 billion i.e. 43.05% increase
in defaulters. In 2011 defaulters were 116 which were reduced from 160. Higher
education is a powerful tool to develop HR.
Shenbagavalli, R., Senthil Kumar, S. and Ramchandran, T. (2013) A strategy
to manage NPAs of public sector banks. The researchers discussed the causes of
loans turning to bad (NPA) and various steps to manage NPAs. They suggested that
banker having NPA in their portfolio should take the steps:
1. Examining and scrutinizing the financial statements.
2. Personal visit and face to face discussion and inspection of the unit physically.
3. Effective management information system on loan monitoring to identify
sickness of borrower/accounts.
Shalini, H.S. (2013) She found in study that there are many factors which influence
repayment of loans by farmers. During the study, 20 parameters were analyzed. Out
of 20 variables, 16 have an impact on loan repayment and remaining 4 do not affect
farmer’s performance. This was done by telephonic interviews.
Singh, A. (2013) In her study concluded that NPAs are the important performance
indicator of banks. A large number of defaulted borrowers indicates a high level of
NPAs. The high level of NPA adversely affects the efficiency and profitability of
banks. No bank can make NPAs zero. The bank should finance the creditworthy
borrowers. She also suggested that mass waiver of loans should be restricted as it
gives a wrong signal to borrowers. These types of acts lead to willful default on
mass level.
Kumar, M. (Dr.), Singh, G. (2012) Mounting NPAs in Indian commercial banks.
This research highlighted the contributing significant factors for NPA. According
to a top banker of a PSB/foreign bank, the measures are to be taken by the

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

management like reformulation of the bank's credit appraisal system and

establishing a monitoring mechanism. The mounting NPAs have a serious impact
on the long term viability of Indian financial system and the absence of an efficient
resolution system will affect the growth of credit in the banking industry.
Chakrabarty, A. (2012) Made a comparative study of public and private sector
banks on employee’s perception towards non-performing assets. According to the
study, six parameters are having a significant difference in employee’s perception
over NPA. The research on employee’s perception in public and private banks both
are equivalent towards NPAs but having reasons for incurring it.
Pradhan, T.K. (2012) In the study named NPA management in commercial banks
in Orissa. He found that the borrowers are willful defaulters, misutilizing the loan
amount and how the legal system is one of the major causes of a loan becoming
NPA. 92% bank officers want out of court settlement than legal action as legal
action takes a longer time due to which NPAs grow further than getting resolved.
They further suggested that proper processing and proper assessment of loan
amount and establishing technical feasibility and economic viability before
granting loan. Nearly 82% borrowers are willful defaulters. Assessment of credit
requirements should be done properly.
Narayanmurthy, A., Kalamkar, S. S. (2005) Indebtedness of farmer households
across the states: recent trends, status and determinants. The researcher attempted
to find out the incidence and extent of farmer’s indebtedness across the states. They
find that socio-economic characteristics of the state have low and high incidence
and extent of indebtedness. The study covers 17 states covering 90% of India’s
gross cropped area during 2000-2001. According to study, incidence of
indebtedness ranges from 18% in Assam to 82% in Andhra Pradesh in the year
2003. On the other hand, incidence of indebtedness is higher among agriculturally
advanced states like AP, Punjab, TN, Karnataka, Haryana etc. The same increase is
seen in 2003 as compared to 1991-1992. The extent of indebtedness has also
increased from Rs.1254 in 1991- 92 to Rs.3804 in 2003. It varies state to state like
Punjab (12,832), Kerala (10,465), Haryana (8027). The indebtedness on the basis
of gross cropped area reduced in Haryana (7600), Tamil Nadu (4557). Developed
agricultural states are also having high indebtedness.

GAPS IN LITERATURE REVIEW

Many researchers have studied NPAs of banks, but as per literature
available no research has been conducted regarding NPAs of small and marginal
farmers.
Many studies highlighted agriculture NPAs but no research focussed on
small and marginal farmer’s NPAs.
As per researcher knowledge, the studies conducted so far on NPAs are
based on secondary data from RBI, NABARD & Banks etc. but no study has been
conducted which has been conducted by collecting primary data directly from small
and marginal farmers.
The literature review made by the researcher so far shows that many of the
variables were not covered in studies such as Government policies of waivers of
loans, wilful default by farmers, natural calamities, loan utilized for unproductive
purposes, health hazard in the family of borrower, communication gap between

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Non- Performing Assets of Banks: A Literature Review PJAEE, 18 (10) (2021)

bank and farmer, crop failure, higher spending on social needs, insufficient funds
given by banks, unforeseen expenditure, inability to wait for fair price and high cost
of production etc. The researcher has planned to cover this gap in the study.

CONCLUSION
While judging the performance of banks in India, non-performing assets of the
banking industry is one of the important parameters of performance of banks among
various parameters of lending. The bank lends to priority sectors (includes
agriculture & allied activities) MSME, big Industry, business activities etc.
Agriculture includes small and marginal farmers, medium farmers and large
farmers.
On reviewing more than 100 research papers relevant to the subject (NPA’s), it is
found that very few Researchers conducted research on priority sector loans &
agriculture loans and no research paper came across on small and marginal farmers
NPAS specifically. During this literature review the researcher also found that
many variables were also not covered in the studies done so far. The uncovered
variables are Govt. policies of waiver of loans, will full default by the farmers,
natural calamities, loans utilized for unproductive purposes, serious health problem
in the family, communication gap between farmer and bank, higher spending on
social needs, insufficient funds given by bank at the time giving loans, not
explaining the farmer about the account maintenance, repayment and provisions in
case of problem in repayment, unforeseen expenditure, inability to wait for fair
price while selling the produce.
Most of the studies conducted so far are on the basis of secondary data. No study
came across which is done on the basis of primary data collected from the small
and marginal farmers directly to find out the difficulties faced by them in repayment
of loan in their self-actual version.
The researcher identifies these as research gaps and plans a study to cover these
gaps.

FUTURE SCOPE OF THE STUDY

Research can be conducted specifically on small and marginal farmers and
untouched variables like loan waivers, will full default by farmers, insufficient
funds given by banker, communication gap between the farmer and banker, not
explaining the farmer all pros and cons and provisions by banker at the time of
giving loan, monitoring of loans by banks after sanction etc.

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