How is NPA calculated?

Net non-performing assets = Gross NPAs – Provisions is the formula for calculating Non Performing Assets (NPA). You can read about the Non Performing Assets (NPA) – What is the meaning of NPA? [UPSC Economics Notes] in the given link.

Further readings:

1. RBI – Reserve Bank of India [UPSC Indian Economy Notes]
2. Bad Banks – Idea Proposed by Indian Banking Association (IBA) Due to COVID-19