An asset that has remained in the substandard category for a period of 12 months is classified as a_______ asset by a bank.

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SSC MTS 2020 (Held On : 12 Oct 2021 Shift 3 ) Official Paper 18
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  1. liquid
  2. non-performing
  3. doubtful
  4. loss

Answer (Detailed Solution Below)

Option 3 : doubtful
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Detailed Solution

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The correct answer is Doubtful.

Key Points

  • Doubtful assets: An asset would be classified as doubtful if it has remained in the substandard category for a period of 12 months.
  • A non-performing asset (NPA) is a loan or advance for which the principal or interest payment remained overdue for a period of 90 days.
  • A loan is in arrears when principal or interest payments are late or missed. A loan is in default when the lender considers the loan agreement to be broken and the debtor is unable to meet his obligations.
  • Banks are required to classify NPAs further into Substandard, Doubtful, and Loss assets, depending on the length of time overdue and probability of repayment.
  • Substandard assets:
    • Assets which has remained NPA for a period less than or equal to 12 months.
  • Loss assets:
    • As per RBI, “Loss asset is considered uncollectible and of such little value that its continuance as a bankable asset is not warranted, although there may be some salvage or recovery value”.
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