Published Paper Details:

Non -performing Assets (NPAs) are loans that are classified as non-performing when interest and principal payments have not been made for a specified period. The all loan portfolio is to be classified into four parts i.e. standard, sub-standard, doubtful and loss assets. Standard assets are performing assets whereas remaining three is called non-performing assets2 (NPA). This paper focuses on the performance of the Punjab and Maharashtra Co-operative Bank (PMC) for the period from 2010-11 to 2019-20. This paper also focuses on the Gross NPA and Net NPA of the PMC Bank for past one decade. The study found that Gross NPA as well as Net NPA was increased continuously and in the year 2019-20, there were a boom in NPAs. Results of these, it contrarily affects the profits of the Punjab and Maharashtra Co-operative Banks and on the other hand it also affects the banks reputation which means banks may loses public confidence, etc. such kind of boom in NPAs in PMC Bank in the year 2019-20, Reserves & Surplus4 shows negative balances.