Impact of Non-Performing Assets on Lenders, Borrowers, etc.

Non-Performing Assets i.e. ‘NPAs’ are those assets which are not earning adequate returns to the lending institutions. These are generally the bad loans in the books of the lenders, which may occur due to failure to meet the debt obligation on time/default by the borrowers of such loans.

source https://www.caclubindia.com/articles/why-should-public-face-the-heat-of-growing-npa-s--39524.asp