Category: Banking
NPA where loss has been identified by the bank, auditor, or RBI inspection but not yet written off.
Banks must provision 100% against loss assets. Properties securing loss-asset loans often sell at deep discounts; the bank’s incentive is to recover something rather than continue holding a fully-provisioned asset.
Need broader context? Read our pillar guides for in-depth coverage of SARFAESI, DRT, NCLT, EMD, title due diligence, and financing.
