A Study on Non Performing Assets (NPA) Management of Selected Co-Operative Banks in India-Covid 19

Abstract: Cooperative banks play an important role in the rural areas, providing timely credit and other support for uplifting the economic conditions of farming community. Most co-operative banks sit uncomfortably in the heterogeneous banking structure. Cooperative Banks have a portfolio of loans and advances that are highly tilted toward Agriculture and that too short term agriculture [crop loning]. Management of NPA is burning issue now a day in banking sector. For that purpose The Narasimham Committee on Financial Sector Reforms has recommended that the policy on income recognition by banks should be in conformity with the international best practices which require classification of assets in two categories, viz., Performing Assets (PA) and Non-performing Assets (NPA).