Published Paper Details:

: In the recent years, the banking sector has witnessed a large number of mergers and acquisitions. These mergers are carried out with a motive of enhancing performance, sharing resources and eliminating competition. Banks also indulge in mergers and acquisitions to provide for non-performing assets in their organization. Non-performing assets are those that no longer earn income for the bank. Such assets hinder growth and development in the banking structure. In the light of this background, a study on the pre and post-merger performance of ING Vysya Bank and Kotak Mahindra Bank has been carried out. The motive behind this study is to understand the impact of the merger on the non-performing assets of the bank. The basic aim of this paper is to understand the background of this merger and to analyze the net NPA to advances ratio of ING Vysya Bank and Kotak Mahindra Bank. The scope of this paper is limited to the net NPA to advances ratio and net NPA to total assets ratio that would indicate a change in performance of the bank before and after merger in terms of its non-performing assets. The results of this study indicate a higher and improved performance of the bank after the merger. Thus, there is a significant difference between the pre-merger and post-merger performance of the bank in terms of the net NPA to Advances ratio and net NPA to total assets ratio.