Shivaji A Kumavat MBA Project Report-1

A
PROJECT REPORT
ON
“A STUDY OF NON PERFORMING ASSET”
OF
“JALGAON JANTA SAHAKARI BANK AT Market Yard Branch Jalagaon
SUBMITTED TO
SCHOOL OF COMMERCE AND MANAGEMENT YASHWANTRAO CHAVAN
MAHARASTRA OPEN UNIVERSITY,NASHIK
AS PARTIAL FULFILLMENT FOR THE AWARD OF

MASTER OF BUSINESS ADMINISTRATION(MBA Finance)
SUBMITTED BY
“Mr. Shivaji Ambarnarth kumavat
PRN NO :-2020017001936503
Under the Guidance of
ASST.“Prof.Nitin G. Chaudhari”
Submitted Through
Ycmou Study Centre
M.J college,Jalgaon
(5303A)
A Synopsis
ON
“A STUDY OF NON PERFORMING ASSET”
OF
“JALGAON JANTA SAHAKARI BANK
SUBMITTED TO
SCHOOL OF COMMERCE AND MANAGEMENT YASHWANTRAO CHAVAN
MAHARASTRA OPEN UNIVERSITY,NASHIK
AS PARTIAL FULFILLMENT FOR THE AWARD OF

MASTER OF BUSINESS ADMINISTRATION(MBA Finance)
SUBMITTED BY
“Mr. Shivaji Ambarnarth kumavat
PRN NO :-2020017001936503
Under the Guidance of
ASST.“Prof.Nitin G. Chaudhari”
Submitted Through
Ycmou Study Centre
M.J college,Jalgaon
(5303A)
INTRODUCTION
➢ Jalgaon Janata Sahakari Bank LTD., Jalgaon ( Scheduled Bank ) which is established in 20th
January 1979 in Jalgaon, Which is the First Scheduled Bank in North Maharashtra region. Scheduled
bank follows all RBI instruction and norms. In order to reflect a bank's actual financial health in its
balance sheet and as per the recommendations made by the Committee on Financial System, the Reserve
Bank has introduced, in a phased manner, “ prudential norms for income recognition, asset classification
and provisioning ” for the advances portfolio of the banks.
The concept of NPA came into the reckoning after reforms in the financial sector were introduced
on the recommendations of the report of the Committee on the Financial System (Narasimham, 1991) and
an appropriate accounting system was put in place. A bank stops receiving payment of principal and
interest or overdue towards a particular loan for more than 90 day’s, that loan is treated as an Non
Performing Assets ( NPA ).Financial performance of banking sector has been showing a declining trend
owing to rise in NPA. A high level of NPAs suggests high probability of a large number of credit defaults
that affect the profitability and net-worth of banks and also erodes the value of the asset.
Objective of the study:-
This project report study is based on topic Non performing Assets. Present studies understand for the
objective.
1) To study and analysis the Non Performing Assets of The Jalgaon Janta Sahakari Bank Ltd. Jalgaon.
2) To study various sources of the reducing the Non Performing Assets.
3) To evaluate NPA (Gross & Net).
4) To study impact as well as reasons of NPA
Scope of the study:-

1. The Scope of this project is NPA and Factor affecting to the NPA of Jalgaon Janata sahakari Bank
Ltd.Then Various sources of reducing NPA, evaluation of NPA,Gross and Net NPA. and impact and
reason as well result of NPA.
Importance of the study:-

1) NPA Affects the Profitability of the Bank, The banks get their income from the loans and advances that
are disbursed and if these loans are not repaid then it is not possible for them to receive profits. If the
banks' profitability is affected then the total economy is affected.
2) Higher NPA ratio trembles the confidence of investors, depositors, lenders etc. It also causes poor
recycling of funds, which in turn will have deleterious effect on the deployment of credit. The non-
recovery of loans effects not only further availability of credit but also financial soundness of the banks.
3) A high NPA ratio usually suggests that a bank's management and recovery programs are flawed and
hence an individual's money isn't safe in its mighty, hollow vaults. This emphatically leads to a low rate
of savings for the people. Thus, due to burgeoning bad loan books, investment in the economy usually
plummets.
RESEARCH METHODOLOGY
Research methodology is a way to systematically solve the research problem. Research methodology
constitutes of Research methods, selection criterion of Research methods, used in context of research
study and explanation of using of a particular method or technique so that research results are capable of
being evaluated either by researcher himself or by others.
Data collection:
For any study there must be data for analysis purpose. Without data there is no means of study. Data
collection plays an important role in any study. It can be collected from various sources. I have
collected the data from two sources which are given below.
1.Primary data:
• Personal interview.
• Observation method.
• Information from correspondents.
• Information from superiors of the branch.
Primary data is basically the live data which I collected on field while doing calls with customers, I
showed them list of question for which I had required their responses.
Main source for the primary data for the project was questionnaires which I got filled by the customers
or sometimes filled by myself on the basis of discussion with the customers
2.Secondary data
➢ Published sources such as:
•journals,
•government reports,
•newspapers&
• Banks manuals,
•Internet,
• Annual reports,
• Books, etc
➢Unpublished sources such as :-
Company Internal reports prepare by them given to their analyst & trainees for investigation.
As no study could be successfully completed without proper data or reports, hence for the better
presentation and right explanation I used tools of statistics and computer very
frequently. The main source in collection of data is annual reports of banks and internet. So the whole
project is based on secondary data.
BIBLIOGRAPHY
Sr. No. Name of The Book Author Published year

1 Bank Finance to SSI/SME. N.S.Toor
2 Management of NPA‟s in Banks & Financial B.Ramachandra
Institutions Reddy
3 Annual Report of the Jalgaon Janta Sahakari J. J. S. B. 2017, 2018,
bank,Jalgaon 2019, 2020,
www.jjsbl.co.in 2021
4 Master Circular - Income Recognition, Asset R. B. I. July 1, 2015
Classification, Provisioning and Other Related
Matters www.rbi.gov in
Chapter 1 Bank Profile

Chapter 2 Objective
Chapter 3 Theoretical Background
Chapter 4 Research Methodology
Chapter 5 Data Analysis and Interpretation
Chapter 6A Findings
Chapter 7 B Conclusion
Chapter 8 C Suggestion
Chapter 9 D Bibliography
Student Guide
Shivaji Ambarnath Kumavat Prof. Nitin G. Chaudharid
Date :- Date:-
Place :- Jalgaon Place:- Jalgaon
Mr. Nitin Ghevar Chaudhari
Assistant Professor, M. Com, NET, SET
 WORK EXPERIENCE
 Past Experience: - I was working as “Assistant Professor” in ND MVP Samaj’s GMD

Arts BW Commerce and Science College, Sinnar Dist Nashik (Maharashtra) from
17/01/2017 to 10/09/2019
 Currently working as “Assistant Professor” in KCE Society’s Moolji Jaitha College

(Autonomous), Jalgaon, (Maharashtra) from 11/09/2019 to till date
 AREA OF INTEREST
 Research Area: Business Administration
 Teaching Interest: Financial Accounting, Corporate Accounting, Management

Accounting, Taxation, Marketing Management, Business Administration
 COMPUTER SKILLS
 English / Marathi Typing 30WPM

 MS-CIT
 Tally ERP 9
 EDUCATIONAL QUALIFICATION
Board/ Year of
Sr.No Exam Name of the College Percentage Grade
Uni. Passing
2, Jan.
1 UGC-NET Qualified
2018
7, Sep.
2 MH-SET Qualified
2016
M.COM
(Advanced B.Y.K.College of SPPU 5, July
3 73.75 O
Accounting & Commerce, Nashik Pune 2016
Taxation)
B.Com MVP Samaj’s KRT
SPPU First Class 23, June
4 (Marketing Arts Comm. & Sci. 76.16
Pune With Distin. 2014
Management) College, Vani
MVP Samaj’s KRT
First Class 29, May
5 H.S.C. Arts Comm. & Sci. Nashik 80.33
With Distin. 2011
College, Vani
Kai. ShamlataiBidkar
First Class 25, June
6 S.S.C Ashram School, Ware. Nashik 71.84
With Distin. 2009
Tal.Dindori, Nashik
 Perusing Ph.D.
 OTHER ACTIVITIES
 Participate in N.S.S. Camp & Social Other Activities.
 Member Of Student Council (M.V.P.Samaj’s Arts & Commerce College,Vani) Of

University Of Pune in the year 2012-13.
 Attended & participate various Seminars & Presented papers also participate in various
Workshops Conducted by Colleges affiliated with Savitribai Phule Pune University, Pune.
 RESEARCH & PUBLICATION DETAILS 
Sr. Seminar Journal

Year Issue No Place of Publication Publisher ISSN
No Paper Title Name
GST- One RESEARC M.V.P.’s, SSSM, ASC
SPECIAL Swatidhan
Uniform Tax Jan. H College, Head, Deptt. of 2348-
1 ISSUE Publication
System in 2018 JOURNEY Commerce, Saikheda.Tal. 7143
XXVII(A) Nashik
India Niphad,Dist.Nashik
M.V.P.’s, KGDM, Arts,
Basics and RESEARC SPECIAL Swatidhan
Jan. Commerce & Science- 2348-
2 Structure of H ISSUE- Publication
2018 College, Niphad, Dist. 7143
GST JOURNEY XXXVI Nashik
Nashik (MS) India
MVP Samaj’s G.M.D.
Environmental RESEARC SPECIAL Arts, B.W. Commerce and Swatidhan
Aug. 2348-
3 Issues & H ISSUE- Science College, Publication
2017 7143
Awareness JOURNEY XVII SinnarDist – Nashik [M.S.] Nashik
INDIA
ISSN-
Government
MVP Samaj’s G.M.D. 2348-
Schemes for 25-
RESEARC Arts, B.W. Commerce and Swatidhan
the Febru Special 7143
4. H Science College, Publication
development ary, Issue 136
JOURNEY SinnarDist – Nashik [M.S.] Nashik Impact
of rural areas 2019
INDIA factor
6.261
Need of M.V.P. Samaj’s K.G.D.M.
Demonetisatio
Arts, Commerce & Science
n and Impact RESEARC Swatidhan
Jan. Special CollegeNiphad, Tal. 2348-
5 on various H Publication
2019 Issue 138 7143
sectors in JOURNEY Niphad, Dist. Nashik Nashik
India.
[M.S.] INDIA
Agricultural
Problems of
tribal farmers :
Special Jan MVP Samaj’s KRT Arts Ajanta 2277-
6 AJANTA Issue -1
reference to 2020 and Science College Vani Publication 5730
Peth and
Surgana
Taluka
 SEMINAR/CONFERENCE/WORKSHOP ATTENDED DETAILS
 SEMINARS
Sr No. Seminar Level Subject Place of Seminar Date

MVP Samaj’s KRT Arts
Business Ethics: Today
1 State Level Commerce and Science College, 15 Feb 2014
and Tomorrow
Vani
MVP Samaj’s KGDM Arts,
Effect of GST on Indian 16, 17 Jan
2 National Level Commerce and Science College,
Economy 2018
Niphad
MVP Samaj’s SSM Arts Science
The GST and Indian
3 National Level and Commerce College, 5, 6 Jan 2018
Economy
Saykheda
 WORKSHOPS
Sr No. Workshop Level Subject Place of Workshop Date

Development of E
KBC North Maharashtra 26, 27 Dec.
1 National Level Content for Effective
University, Jalgaon 2019
Teaching and Learning
 CONFERENCES
Sr No. Conference Level Subject Place of Conference Date

Research Methodology in MVP Samaj’s KPG Arts,
15, 16
1 National Level Commerce and Commerce and Science
February 2019
Management College, Igatpuri
 HOBBIES
Trekking in Nature, Songs, Working at Farm.
 LANGUAGES KNOWN
English, Hindi and Marathi
“TO STUDY THE NON PERFORMING ASSET”
 PERSONAL INFORMATION
Name : Nitin Ghevar Chaudhari
Father’s Name : Ghevar Kashinath Chaudhari
Date of Birth : 03rd Sept 1992.
Sex : Male
Nationality : Indian
Marital Status : Single
Contact : + 91-8805405792
E-Mail : nitinchaudhari98@gmail.com
Address : At.Post.Deopur, Tal.Dindori, Dist.Nashik -

422202
Date: 02 July 2020 (Nitin Ghevar Chaudhari)
15
CERTIFICATE
This is to certify that, Mr Shivaji Ambarnath Kumavat(PRN:2020017001936503) MBA

2nd Year student of Yashwantrao Chavan Maharastra Open University, School of Commerce
and Management, Nashik has completed project titled, “A Study of Non Performing Asset in
Jalgaon Janata Sahakari Bank Market yard Branch” in partial fulfillment of the requirements
for the award of the Master of Business Administration from Yashwantrao Chavan
Maharastra Open University, School of Commerce and Management, Nashik is a Bonafide
record of the work, carried out under the guidance of Mr. Nitin G. Chaudhari, Moolji Jaitha
(Autonomous ) College, Jalgaon. It is a further certified that this project has not submitted for
any other degree.
Place : Signature of the Guide

Date : (Dr. Nitin G Chaudhari)
16
17
DECLARATION
I Shivaji Ambarnath Kumavat (PRN :2020017001936503) , student of MBA of

School of Commerce and Management, Yashwantrao Chavan Maharastra Open
University, Nashik hereby declare that the project the project report “A Study of
Non Performing Asset in Jalgaon Janata Sahakari Bank Ltd. Market yard
Branch” under the guidance of Dr.Nitin G. Chaudhari Submitted in partial
fulfillment of requirement for the award of degree of Master of Business
Administration. I declare that this is my original work. The empirical findings in
this project are based on the collected by my self while preparing this report.
Place : Shivaji Ambarnath Kumavat

Date : PRN:2020017001936503
(MBA Finance)
18
Acknowledgement
Making Project was collaborative process. I have great pleasure to presenting
this project report entitled “A Study of Non Performing Asset in Jalgaon Janata
Sahakari Bank Ltd. Market yard Branch”“ for partial fulfillment of the degree of
Master of Business Administration (Finance )
I have many people to thank for their support and guidance during the process
First, I wish to convey my gratitude and sincere thanks to Mr. Nitin G.
Chaudhari (Project Guide ) for providing valuable advice, unfailing support and
guidance to me and co-operation for this project.
I offer sincere thanks to Dr. A.P. Sarode sir, Coordinator of YCMOU, M.J.
College Centre, Jalgaon for Co-operation.
I offer special thanks to Jalgaon Janata Sahakari Bank Ltd. Market Yard Branch
Manager Shri. Sanjay Kulkarni sir and Employees and all the persons who are
directly and indirectly help me for making this project.
I would also like to keep on record my sincere thanks to Mr. Pravin Bari. Staff
Member of YCMOU, M.J College Study Centre, Jalgaon and other staff for
their kind cooperation and support during the process.
Place : Shivaji Ambarnath Kumavat

Date : PRN:2020017001936503
(MBA Finance)
19
EXECUTIVE SUMMARY
In present economic scenario, many things of banks getting close due to high
percentage of NPA. So the question comes in mind, that, what‟s NPA?
NPA (Non Performing Assets) is said to be an asset which becomes non- performing
when it ceases to generate income for the bank. A Non-Performing Assets was defined as
a credit facility in respect of which the interest and installment of principal has remained
past due for a specified period of time. With a view to moving towards international best
practices and to ensure greater transparency, it has been decided to adopt the 90 days
overdue norm for identification of NPAs, from the year ending March 31, 2004.
Accordingly, with effect from March 31, 2004, a non-performing asset shall be a loan or
an advance where any amount to be received remains overdue for a period of more than 90
days in respect of the other accounts.As a facilitating measure for smooth transition to 90
days norm, banks have been advised to move over to charging of interest at monthly
rests, by April 1, 2002. However, the date of classification of an advance as NPA
should not be charged on account of charging of interest at monthly rests. Bank should,
therefore, continue to classify an account as NPA only if the interest charged during any
quarter is not serviced fully within 180 days from the end of the quarter with effect from
April 1, 2002 and 90 days from the end of the quarter with effect from March 31, 2004.
Practical application about the theory learnt in the classes was one of the motives of doing
this project work. The JalgaonJantaSahakariBank Ltd. Jalgaon. I was fortunate to get
an opportunity in this bank to complete my project work. After discussing with the bank
manager and completing an induction period of 60 days I found non- performing assets as
an important area to study, hence the topic is selected for the study.
20
INDEX
SR. PARTICULAR PAGE NO.

NO.
1 BANK PROFILE 1
2 OBJECTIVES 6
3 THEROTICAL BACKGROUND 9
4 RESEARCH METHODOLOGY 24
5 DATA ANALYSIS AND 27

INTERPRETATION
6 FINDINGS 34
7 CONCLUSION 36
8 SUGGESTION 38
9 BIBLIOGRAPHY 40
10 ANNEXTURE 42
21
Chapter 1
Bank profile
22
BANK PROFILE
Type Public limited company
Industry Banking
Founded on 20th January 1979
Head office “Seva”, 117/119, Navipeth,

Jalgaon-425001
Key people 1.Shri.Anil Govind Rao - chairman
2.Shri.- Krishna Kamathe

managing director
Total staff 372
Products 1.deposit accounts
2.loans
3.banking and utility services
4.RTGS (Real Time Gross Settlements)
Website www.jjsbl.com
23
 Jalgaon janata sahakari bank which is a renowned and legendary bank of North
Maharashtra was established on 20th January 1979
 With its constant efforts in the banking field and mounting public participation it opened
its first branch in 1983 which is popularly known as “market yard branch”
 The bank automated its operations for the first time ever in 1991 by installing
computerized software in its “Dana bazaar branch”
 After effectively scattering and dispersion of its operations in Jalgaon, the bank started its
area of operations in Dhule and expanded itself
 Dhule people’s co-operative bank is successfully merged into JJSBL in the same year i.e.
1993
 Jalgaon Janata InfoTech Pvt. Ltd. was established in February, 1997. Today it is one of
the leading Banking Software Company in the state of Maharashtra. The Company has
its SHRIBHUSHAN Online Banking Software with more than Seven Hundred and
Fifty Installations.
 The Company is promoted by directors who have rich experience in the field of Co-Op.
Banking, Software Development, System Integration and Networking.
 In the initial years of 20th century the bank‟s business was routed through robust and core
banking solutions and got all its branches “fully computerized”
 • In 2003-2004 the bank completed its silver jubilee. It was in the later months of 2004
when JJSBL laid its special focus on forming and financing women and poor people from
rural and urban background.
24
 With more than 11640000 shareholders, the bank has an investment of more
tha2470196000 rupees in government and semi government institutions and holds share in
banks like-JDCC, DDCC, and MSC
 Special features of Jalgaon Janata Sahakari Bank Ltd-
 Variety of accounts designed to meet all your needs

 Insurance and mutual fund distributors
 SMS banking
 Special kind of loans suiting the needs of each class of society
 Depositary services
 Empowerment of backward classes
 Active participation in social causes
 Arrange fun-fairs, in which their SHG‟s participate and earn money.
Mission & Vision:-
Vision
“To be a leading global bank with pan India footprints & become a household brand in the
indo- Gangetic plains providing entire range of financial products the services under one
roof”
Mission
“To provide excellent professional services & improve its position as a leader in financial &
related services build & maintain a team of motivated and committed workforce with high
work ethos used latest technology aimed at the customer satisfaction & act as effective
catalyst socio-economic development”
25
BOARD OF DIRECTORS:-
No. NAME OF DIRECTORS DESIGNATION
1 Late Dr. Shri A.R. Acharya Founder Chairman

2 CA Shri. Anil Govind Rao Chairman
3 Dr. Pratap Dattatrya Jadhav Vice Chairman
4 CA ShriJayesh P. Doshi Director
5 Shri Bansilal K. Andore Director
6 Shri Satish P. Medane Director
7 Shri Dipak A. Atrawalker Director
8 Shri Suresh U. Keswani Director
9 Shri Rajendra J. Laddha Director
10 Dr. ShriAtul G. Sarode Director
11 Shri Jayantilal S. Surana Director
12 Shri Harishchandra D. Yadav Director
13 Shri Krushna D. Kamthe Director
14 Shri Ravindra G. Belpathak Director
15 Shri Subhash B. Lohar Director
16 Shri Vivek R. Patil Director
17 Shri Savitri R. Salunkhe Director
18 Dr. Smt. Aarati S. Hujurbajar Director
19 Shri Hemant D. ChandankarEmployee Director
20 Shri Omkar U. Patil Employee Director
21 Shri Pundlik U. Patil Chief Executive Officer
22 Shri Vinayak M. Govindkar Expert Director
26
23 Shri. HemantDayaramChandankar Employee Director

24 Shri. OmkarUttamPatil Employee Director
25 Shri. Pundlik Ukhardu Patil CEO (Officiating)
26 Shri. Sanjay J. Nagmoti General Manager
27
CHAPTER 2
OBJECTIVES
Objective of the study:-

This project report study is based on topic Non performing Assets. Present studies understand
for the objective.
1) To study and analysis the Non Performing Assets of The Jalgaon Janta Sahakari Bank
Ltd. Jalgaon.
2) To study and analyze the provisioning norms of NPA.
3) To study various sources of the reducing the Non Performing Assets.
4) To study of any problem this arises during the course of study.
5) To evaluate NPA (Gross & Net).
6) To study impact as well as reasons of NPA
Scope of the study:-
28
The scope of the study means the maximum extends usefulness of the study. The project
report covered different financial aspect and its impact of profitability.
1)The study of reassign and utilization of fund, of The Jalgaon Janta Sahakari Bank Ltd.
Jalgaon.
2) It covered detail of the bank information comparing of the financial statement of last 2
years.
3)The study was based on the information provided by the organization also study.
Limitation of the study:-
1) Geographical area covered by the bank is limited only for Maharashtra.
2) The period of the study is limited.
3) For the purpose of security bank is provided maximum data.
4) All the information is based on financial statement.
Importance of the study:-
1) To study of financial performance of the Bank with strength & weakness.
2) Analysis of financial position of bank over 2 years.
3) Management and utilization of NPA.
29
CHAPTER 3
THEROTICAL
BACLGROUND
30
WHAT IS A NPA (NON PERFORMING ASSETS)?

Meaning:-
Non Performing Asset means an asset or account of borrower, which has been classified
by a bank or financial institution as sub-standard, doubtful or loss asset, in accordance
with the directions or guidelines relating to asset classification issued by RBI. Or in other
words an asset which is not able to generate any income for the bank is known as NPA.
An asset is classified as NPA if dues in form of principle & interest are not paid by the
borrower for a period of 90 days. However with effect from March 2004 as per RBI
guidelines, default status would be given to a borrower if dues are not paid for 90 days.
With a view to moving towards international best practices & to ensure greater
transparency, it has been decided to adopt „90 days over due‟norm for identification of
31
NPA‟s, from the year ending March 31, 2004. Accordingly, with effect from March 2004, a
non-performing asset shall be a loan or advance where;
➢ Interest &/or installment of more than 90 days in respect of a term loan
➢The account remains „out of order ‟for a period of more than 90 days in respect of an
overdraft/cash credit (OD/CC)

➢The bills remains overdue for a period of more than 90 days in the case of bills purchased
&discounted.
➢ Interest &/or installment of principal remains overdue for two harvest season but for a
period but exceeding two half years in the case of an advance granted for agricultural purpose
&
➢Any amount to be received remains overdue for a period of more than 90 days in respect
of other accounts.
OUT OF ORDER' STATUS
An account should be treated as 'out of order' if the outstanding

balance remains continuously in excess of the sanctioned limit/drawing power. Incases
where theout standing balance in the principal operating account is less than the sanctioned
limit/drawing power, but there are no credits continuously for three months as on the date
of Balance Sheet or credits are not enough to cover the interest debited during the same
period, these accounts should be treated as 'out of order'
OVERDUE
32
Any amount due to the bank under any credit facility is „over due‟if it is not paid on due
date fixed by the bank.
WHY ASSETS BECOME NPA?
A several factors are responsible forever increasing size of NPAs in PSBs. The Indian
banking industry has one of the highest percents of NPAs compared to international
levels. A few prominent reasons for assets becoming NPAs are as under:
• Lack of proper monitoring and follow-up measures.

• Lack of sincere corporate culture.
• Inadequate legal provisions on foreclosure and bankruptcy.
• Change in economic policies/environment
• Non transparent accounting policy and poor auditing practices.
• Lack of coordination between banks/FIs.
• Directed landing to certain sectors
• Failure on part of the promoters to bring in their portion of equity from their own sources
or public issue due to market turning unfavorable.
• Criteria for classification of assets
• Classification of agricultural and non-agricultural loans is required to be done into
Classification of NPAs:
An assets, once classified as NPA, has to be further categorized as follow-
A.FOR SECURED
33
1.Sub-standard asset:
An asset which has remained NPA for a period of less than or equal to 12 months. A general
provision of 10% of net outstanding if advance is secured. However, in case of loans that are
unsecured from beginning, for example- personal loans, the provision is 20%.
2.Doubtful Assets:
An asset which has remained sub-standard for a period exceeding 12 months. Under doubtful
NPA there are 3 sub categories:
• D1 i.e. from 13 months to 24 months: 20% provision is made by the banks.
• D2 i.e. .from 25 months to 48 months: 30% provision is made by the banks.
• D3 i.e. more than 48 months : 100% provision is made by the banks.
3.Loss Assets:
Those assets which have been identified as such, but have remained to be provided
for/written off are loss assets. In case of loss assets, 100% of the outstanding should be
provided for regardless of security.
34
FOR UNSECURED
For those loan accounts which are unsecured, 100% provision is provided by the bank.
The concept of NPA can be understood by following chart:
Advances
Performing Assets Non Performing Assets

(Standard Assets)
Sub-standard Doubtful Loss

Assets Assets Assets
D1 D2 D3
• Criteria for classification of various types of credit facilities:

The following criteria are to be applied for determining the status of various types ‟credit
facilities-
1.Term Loan:
35
A term loan is treated as a non-performing asset (NPA) it interest &/or installment of

principal remains overdue for a period of more than 90 days.
2.Cash Credit & Overdrafts:

A cash credit or overdraft account is treated as NPA if it remains out of order for a period of
more than 90 days. An account is treated as „out of order it any of the following conditions
are satisfied-
a)The outstanding balance remains continuously in excess of the sanctioned limit/drawing
power or
b)Through the outstanding balance are less than the sanctioned limit/drawing power-
c)There are no credits continuously for more than 90 days as on the date of balance sheet or
d)Credits during the aforesaid period are not enough to cover the interest debited during
the same period.
3.Bills Purchased & discounted:
Bills purchased & discounted are treated as NPA if they remain overdue & unpaid for a
period of more than 90 days.
4.Other Credit Facilities:

Such credit facilities are treated as NPA it any amount to be received in respect of such a
facility remains overdue for a period of more than 90 days.
TYPES OF NPA
Gross NPA :-
Gross NPAs are the sum total of all loan assets that are classified as NPAs as per RBI
guidelines as on Balance Sheet date. Gross NPA is advance which is considered
irrecoverable, for bank has made provisions, and which is still held in banks' books of
account Gross NPA reflects the quality of the loans made by Banks. It consists of all the
36
nonstandard assets like as sub-standard, doubtful, and loss assets. It can be calculated with
the help of following ratio:
Gross NON PERFORMING ASSETS

Gross NPA Ratio = -------------------------------
Gross advances
•Net NPA
Net NPAs are those type of NPAs in which the bank has deducted the provision regarding
NPAs. Net NPA shows the actual burden of banks. Since in India, bank balance sheets
contain a huge amount of NPAs and the process of recovery and write off of loans is very
time consuming, the
provisions the banks have to make against the NPAs according to the Central bank
guidelines, are quite significant. That is why the difference between gross and net NPA is
quite high. It can be calculated by following:
Gross NON PERFORMING ASSETS – Provisions

Net NPA Ratio = -----------------------------------------------------------------------
Gross advances - Provisions
CAUSES FOR NPA

The factors attributed for the cause of NPA can be:
Improper selection of borrowers activities, Weak credit appraisal system Industrial
problem, Inefficiency in management of borrower, Slackness in credit management &
monitoring, Lack of proper follow up by bank, Recession in the market, Due to natural
calamities and other uncertainties .
37
IMPACT OF NPAS ON BANK PERFORMANCE :-

The efficiency of a bank is not reflected only by the size of its balance sheet but also the
level of return on its assets. The NPAs do not generate interest income for banks but at the
same time banks are required to provide provisions for NPAs from their current profits.
The NPAs have deleterious impact on the return on assets in the following ways.
• The interest income of banks will fall and it is to be accounted only on receipt basis.
• Banks profitability is affected adversely because of the providing of doubtful debts and
consequent to writing it off as bad debts.
• Return on investments (ROI) is reduced.
• The capital adequacy ratio is disturbed as NPAs are entering into its calculation.
• The cost of capital will go up.
• The assets and liability mismatch will widen.
• The economic value addition (EVA) by banks gets upset because EVA is equal to the net
operating profit minus cost of capital and
• It limits recycling of the funds.
It is due to above factors the public sector banks are faced with bulging NPAs which
results in lower income and higher provisioning for doubtful debts and it will make a dent
in their profit margin. In this context of crippling effect on banks operation the slew asset
quality is placed as one of the most important parameters in the measurement of banks
performance under the Camel‟s supervisory rating system of RBI
Profitability:
NPA means booking of money in terms of bad asset, which occurred due to wrong choice
of client. Because of the money getting blocked the prodigality of bank decreases not only
by the amount of NPA but NPA lead to opportunity cost also as that much of profit invested
in some return earning project/asset. So NPA doesn’t affect current profit but also future
stream of profit,
which may lead to loss of some long-term beneficial opportunity. Another impact of
38
reduction in profitability is low ROI (return on investment), which adversely affect current
earning of bank.
Liquidity:
Money is getting blocked, decreased profit lead to lack of enough cash at hand which lead
to borrowing money for shortest period of time which lead to additional cost to the
company. Difficulty in operating the functions of bank is another cause of NPA due to lack
of money.
Involvement of Management:
Time and efforts of management is another indirect cost which bank has to bear due to
NPA. Time and efforts of management in handling and managing NPA would have
diverted to some fruitful activities, which would have given good returns. Now day s
banks have special employees to deal and handle NPAs, which is additional cost to the
bank.
Credit Loss:
Bank is facing problem of NPA then it adversely affect the value of bank in terms of
market credit. It will lose its goodwill and brand image and credit which have negative
impact to the people who are putting their money in the banks.
Early Symptoms: By which one can recognize a performing asset turning in to
non-performing asset Four categories of early symptoms:-
1) Financial:
• Non-payment of the very first installment in case of term loan.
• Bouncing of cheque due to insufficient balance in the accounts.
• Irregularity in installment.
• Irregularity of operations in the accounts.
• Unpaid overdue bills.
• Declining Current Ratio.
• Payment which does not cover the interest and principal amount of that installment.
39
• While monitoring the accounts it is found that partial amount is diverted to sister concern
or parent company.
2) Operational and Physical:
If information is received that the borrower has either initiated the process of winding up or
are not doing the business.
• Overdue receivables.
• Stock statement not submitted on time.
• External non-controllable factor like natural calamities in the city where borrower
• Conduct his business.
• Frequent changes in plan.
•Nonpayment of wages.
3) Attitudinal Changes:
• Use for personal comfort, stocks and shares by borrower.
• Avoidance of contact with bank.
• Problem between partners.
4) Others:
• Changes in Government policies.
• Death of borrower.
• Competition in the market
PROBLEMS DUE TO NPA

1. Owners do not receive a market return on there capital .in the worst case, if the banks
fails, owners loose their assets. In modern times this may affect a b road pool of shareholders.
2. Depositors do not receive a market return on saving. In the worst case if the bank
fails, depositors loose their assets or uninsured balance.
3. Banks redistribute losses to other borrowers by charging higher interest rates, lower
deposit rates and higher lending rates repress saving and financial market, which hamper
economic growth.
40
4. Non performing loans epitomize bad investment. They misallocate credit from good
projects, which do not receive funding, to failed projects. Bad investment ends up in
misallocation of capital, and by extension, labour and natural resources. Non performing
asset may spill over the banking system and contract the money stock which may lead to
economic contraction. This spill over effect can channelize through liquidity or bank
insolvency:
a) When many borrowers fail to pay interest, banks may experience liquidity shortage. This
canja m payment across the country,
b) Illiquidity constraints bank in paying depositors.
c) Undercapitalized banks exceeds the banks capital base.

The three letters Strike terror in banking sector and business circle today. NPA is short
form of “Non Performing Asset”. The dreaded NPA rule says simply this: when interest or
other due to a bank remains unpaid for more than 90 days, the entire bank loan
automatically turns a non performing asset. The recovery of loan has always been
problem for banks and financial
institution. To come out of these first we need to think is it possible to avoid NPA, no can
notbe then left is to look after the factor responsible for it and managing those factors.
• Interest and/or installment of principal remains overdue for two harvest seasons but for a
period not exceeding two half years in the case of an advance granted for agricultural
purposes, and
• Any amount to be received remains overdue for a period of more than 90days in respect
of other accounts.
As a facilitating measure for smooth transition to 90 days norm, banks have been advised
to move over to charging of interest at monthly rests, by April 1, 2002.However, the
date of classification of an advance as NPA should not be changed on account of charging
of interest at monthly rests. Banks should, therefore, continue to classify an account as
NPA only if the
interest charged during any quarter is not serviced fully within 180 days from the end of
41
the quarter with effect from April 1,2002 and 90 days from the end of the quarter with
effect from March 31, 2004.
REASONS FOR NPA

Reasons can be divided in to two broad categories:-
A] Internal Factor
B] External Factor
Internal Factors:-
Internal Factors are those, which are internal to the bank and are controllable by banks.
• Poor lending decision:

• Non-Compliance to lending norms:
• Lack of post credit supervision:
• Failure to appreciate good payers:
• Excessive overdraft lending:
• Non -Transparent accounting policy:
External Factors :-
External factors are those, which are external to banks they are not controllable by banks.
• Socio political pressure:

• Chang in industry environment:
• Endangers macroeconomic disturbances:
• Natural calamities
• Industrial sickness
• Diversion of funds and willful defaults
• Time/ cost overrun in project implementation
42
•Labour problems of borrowed firm

• Business failure
• Inefficient management
• Obsolete technology
• Product obsolete
MEASURES TO CONTROL NPAs

It is proved beyond doubt that NPAs in bank ought to be kept at the lowest level. Two
pronged approaches viz., (i) Preventive management and (ii) Curative management would
be necessary for controlling NPAs.
1.Preventive Management:
a) Credit Assessment and Risk Management Mechanism:
A lasting solution to the problem of NPAs can be achieved only with proper credit
assessment and risk management mechanism. The documentation of credit policy
and credit audit immediately after the sanction is necessary to upgrade the quality of credit
appraisal in banks. In a situation of liquidity overhang the enthusiasm of the banking system
is to increase lending with compromise on asset quality, raising concern about adverse
selection and potential danger of addition to the NPAs stock. It is necessary that the
banking system is equipped with prudential norms to minimize if not completely avoid the
problem of credit risk.
b) Organizational Restructuring:
With regard to internal factors leading to NPAs the onus for containing the same rest with
the bank themselves. These will necessities organizational restructuring improvement in
the managerial efficiency, skill up gradation for proper assessment of credit worthiness and a
change in the attitude of the banks towards legal action, which is traditionally viewed as a
measure of the last resort.
c) Reduce Dependence on Interest:
The Indian banks are largely depending upon lending and investments. The banks in
the developed countries do not depend upon this income whereas 86 percent of income of
Indian banks is accounted from interest and the rest of the income is fee based. The banker
can earn sufficient net margin by investing in safer securities though not at high rate of
43
interest. It facilitates for limiting of high level of NPAs gradually. It is possible that
average yield on loans and advances net default provisions and services costs do not exceed
the average yield on safety securities because of the absence of risk and service cost.
d) Potential and Borderline NPA’s under Check:
The potential and borderline accounts require quick diagnosis and remedial measures so that
they do not step into NPAs categories. The auditors of the banking companies must
monitor all outstanding accounts in respect of accounts enjoying credit limits beyond cut -
off points, so that new sub-standard assets can be kept under check.
2. Curative Management:
The curative measures are designed to maximize recoveries so that banks funds locked up
in NPAs are released for recycling. The Central government and RBI have taken steps for
arresting incidence of fresh NPAs and creating legal and regulatory environment to facilitate
the recovery of existing NPAs of banks. They are: Debt Recovery Tribunals (DRT): In
order to expedite speedy disposal of high value claims of banks Debt Recovery Tribunals
were setup. The Central Government has amended the recovery of debts due to banks and
financial institutions Act in January 2000 for enhancing the effectiveness of DRTs. The
provisions for placement of more than one recovery officer, power to attach dependents
property before judgment, penal provision for disobedience of Tribunals order and
appointment of receiver with powers of realization, management, protection and
preservation of property are expected to provide necessary teeth to the DRTs and speed up
the recovery of NPAs in times to come.
a) LokAdalats:
The Lokadalats institutions help banks to settle disputes involving accounts in doubtful and
loss categories. These are proved to be an effective institution for settlement of dues in
respect of smaller loans. The Lokadalats and Debt Reco very Tribunals have been
empowered to organize Lokadalats to decide for NPAs of Rs. 10 lakhs and above.
b) Asset Reconstruction Company (ARC):
The Narasimham Committee on financial system (1991) has recommended for setting up
of Asset Reconstruction Funds (ARF). The following concerns were expressed by the
committee.
44
• It was felt that centralized all India fund will severely handicap in its recovery efforts by
lack of widespread geographical reach which individual bank posses and.
• Given the large fiscal deficits, there will be a problem of financing the ARF.
• Subsequently, the Narasimham committee on banking sector reforms has recommended
for transfer of sticky assets of banks to the ARC. Thereafter the Varma committee on
restructuring weak public sector banks has also viewed the separation of NPAs and its
transfer thereafter to the ARF is an important element in a comprehensive restructuring
strategy for weak banks. In recognition of the same ARC Bill was passed to regulate
Securitization and Reconstruction of financial assets and enforcement of security interest.
c) Corporate Debt Restructuring (CDR):
The corporate debt restructuring is one of the methods suggested for the reduction of NPAs.
Its objective is to ensure a timely and transparent mechanism for restructure of corporate
debts of viable corporate entities affected by the contributing factors outside the purview of
BIFR, DRT and other legal proceedings for the benefit of concerned. The CDR has three tier
structure viz., a CDR standing forum b. CDR empowered group and c. CDR cell. The
Mechanism of the CDR: It is a voluntary system based on debtors and creditors agreement.
It will not apply to accounts involving one financial institution or one bank instead it
covers multiple banking accounts, syndication, consortium accounts with outstanding
exposure of Rs.20 crores and above by banks and institutions.The CDR system is applicable
to standard and sub -standard accounts with potential cases of NPAs getting a priority. In
addition to the steps taken by the RBI and Government of India for arresting the incidence
of new NPAs and creating legal and regulatory environment to facilitate for the recovery of
existing NPAs of banks, the following measures were initiated for reduction of NPAs.
Circulation of Information of Defaulters: The RBI has put in place a system for
periodical circulation of details of willful defaulters of banks and financial institutions. The
RBI also publishes a list of borrowers (with outstanding aggregate rupees one crore and
above) against whom banks and financial institutions in recovery of funds have filed suits
as on 31st March every year. It will serve as a caution list while considering a request for
new or additional credit limits from defaulting borrowing units and also from the directors,
proprietors and partners of these entities.
45
d) Recovery Action against Large NPAs:

The RBI has directed the PSBs to examine all cases of willful default of Rs. One crore and
above and file criminal cases against willful defaulters. The board of directors are requested
to review NPAs accounts of one crore and above with special reference to fix staff
accountability in individually.
e) Credit Information Bureau:
The institutionalization of information sharing arrangement is now possible through the
newly formed Credit Information Bureau of India Limited (CIBIL). It was set up in
January 2001, by SBI, HDFC, and two foreign technology partners. This will prevent those
who take advantage of
lack of system of information sharing amongst leading institutions to borrow large
amount against same assets and property, which has in no measures contributed to the
incremental of NPAs of banks.
46
CHAPTER 4
RESEARCH
METHODOLOGY
R
E
E
G
Y
H
Z
47
X
G
A
H
RESEARCH METHODOLOGY
Research methodology is a way to systematically solve the research problem. Research
methodology constitutes of Research methods, selection criterion of Research methods,
used in context of research study and explanation of using of a particular method or
technique so that research results are capable of being evaluated either by researcher himself
or by others.
Data collection:
For any study there must be data for analysis purpose. Without data there is no means of
study. Data collection plays an important role in any study. It can be collected from
various sources. I have collected the data from two sources which are given below.
1.Primary data:
• Personal interview.
• Observation method.
• Information from correspondents.
• Information from superiors of the branch.
Primary data is basically the live data which I collected on field while doing calls with
customers, I showed them list of question for which I had required their responses.
Main source for the primary data for the project was questionnaires which I got filled by the
customers or sometimes filled by myself on the basis of discussion with the customers.
48
2.Secondary data
➢ Published sources such as:
•journals,
•government reports,
•newspapers&
• Banks manuals,
•Internet,
• Annual reports,
• Books, etc
➢Unpublished sources such as :-
Company Internal reports prepare by them given to their analyst & trainees for investigation.
As no study could be successfully completed without proper data or reports, hence for the
better presentation and right explanation I used tools of statistics and computer very
frequently. The main source in collection of data is annual reports of banks and internet. So
the whole project is based on secondary data.
49
CHAPTER 5
DATA ANALYSIS
AND
INTERPRITATON
R
E
50 E
G
Y
H
NPA CALCULATION FORMULAS :-
Total Advance: - Total advance amount of the bank
Gross NPA: - NPA stated as per NPA provision shown in A/C
Provision:-Total amount of NPA provision shown in A/C
Net Advance:-Total advance-provision

Gross NPA
Gross NPA(%):-----------------------------------------*100
Gross Advances
Net NPA
Net NPA (%):----------------------------------------*100
Net Advance
51
Non performing assets of JJSB bank
Gross and Net NPA

Year Gross NPA Net NPA
% %
2018-2019 4.62% 0.67 %
2019-2020 5.30% 1.59 %
2020-2021 6.55% 1.89 %
52
4
Gross NPA %
3 Net NPA %
0
2019 2020 2021
INTERPREATAION:-
1. The above chart of Gross NPA and Net NPA shows that the increase and decrease in NPA. In
year 2018-2019 the Gross NPA is4.62%and Net NPA is0.67%
2. In next year 2019-2020 the Gross and Net NPA increases to 5.30%
3. .In the next year2020-2021 the Gross NPA decrease and comes to6.55% and Net NPA comes
to1.89 %
Provisions on NPA required to made and actually made
Year Provision on NPA required to Provision on NPA

made actually made
53
Rs. Rs.
2018-2019 3545.00 4045.00
2019-2020 4045.00 4272.73
2020-2021 4272.73 5591.06
6000
5000
4000
Actual Provision
3000
Required Provision
2000
1000
0
2019 2020 2021
54
INTERPRETATION:-
The above chart shows that the provisions required to made and provisions actually made. In
the above chart we can see that in all years the provisions are made according to the
requirement.
Year Gross NPA Net NPA
2018-2019 4.33% 0.40%

2019-2020 4.62% 0.67%
2020-2021 5.30% 1.59%
Gross NPA and Net NPA in %
INTERPRETATION:-
55
1.The above chart shows the Gross and Net NPA in percentage form. In the year 2018-19 the
Gross NPA is 4.33% and Net NPA is 0.40%.
2. In the year 2019-2020 the Gross NPA increases to 4.62% and Net NPA also 0.67%
3. In the year 2020-2021 both the Gross and Net NPA decrease. Gross NPA decreases to
5.30% and Net NPA decreases to 1.59% From the above chart it can be analyze that the
Gross and Net NPA decreased only 1 year and after 1 year it start to increases.
CHAPTER 6
FINDINGS
56
R
E
Findings
 As per analysis we have found that the Gross NPA and Net NPA shows the fluctuating
Relation.
 Provision on NPA actually made shows the increasing amount every year .
 Share capital of the bank from 2018 to 2020 shows the fluctuating amount every year.
 Net NPA represents decreasing amount every year from the 2018 to 2020, While Gross
fluctuating amount every year from the 2018 to 2020.
 Every year bank increases its amount of the investment from the year 2018 to 2020.
From the above analysis bank increases its deposits every year.
 Profit and Working capital gets increase every year, its indicates the positive condition of the
bank.
57
CHAPTER 7
CONCLUSION
R
E
58
E
G
Conclusion
The concept of introducing the NPA by Narshima committee was to reflect the true
financial position of the banks.
In the present economic scenario of Liberalization and financial sector reforms, viability of
bank depends upon the health of the bank. NPA recovery and resultant reducing of NPA
level in accordance with the corporate goal is important for ensuring sound health of the
bank.
Most of the NPA are in the case of secured loans
NPA management is a matter of concern to entire banking industry. Before drawing up a

proper plan for the recovery of NPA‟s one has to see the background of an NPA and the
reasons for its origin. A lot of NPA‟s result from lack of proper monitoring and control.
There are NPA‟s, which occur due to the factors beyond the control of the borrower.
Sometimes, NPA‟s occur due to diversion of funds by the borrower. But, effective
monitoring and control will defiantly restrict NPA‟s.
59
CHAPTER 8
SUGGETIONS
60
R
E
SUGGESTIONS
Following are some suggestion for reducing NPA in the banks

• As compare to other banks treatment with customer is very worst.
• Proper selection of the borrower/activity.
• Study the problems of NPA‟s -Branch Wise, Amount Wise & Age Wise.
• Extending need based finance.
• Ensuring Proper end -use.
• Proper post sanction follows up.
• Regular contacts with borrower.
• Regular monitoring of the accounts.
• Avoiding over drawing.
• Supervision of the advance accounts.
61
CHAPTER 9
BEBLOGRAPHY
62
BIBLIOGRAPHY
Sr. No. Name of The Book Author Published year

1 Bank Finance to SSI/SME. N.S.Toor
2 Management of NPA‟s in Banks & Financial B.Ramachandra
Institutions Reddy
3 Annual Report of the Jalgaon Janta Sahakari J. J. S. B. 2017, 2018,
bank,Jalgaon 2019, 2020,
www.jjsbl.co.in 2021
4 Master Circular - Income Recognition, Asset R. B. I. July 1, 2015
Classification, Provisioning and Other Related
Matters www.rbi.gov in
63
CHAPTER 10
ANNXURE
64
ANNEXURE
As Per Balance sheet as on
Particulars 2019 2020 2021
LIABILITIES:-
Capital 440985825.00 515984150.00 504423550.00
Reserve & Other 1449783308.64 1548747629.71 1710873288.84

Funds
Deposits 16341531766.71 18132788676.43 18604662534.52
Borrowings 211570000.00 356240099.00 382720000.00
Bills Per Contra 128333763.00 119114060.00 355928.00
65
Overdue Interest 576693473.12 598251665.77 309800758.43

Reserve
Interest Payable 4458685.00 4510312.00 3388895.00
Other liabilities & 194226183.88 195249529.38 198718902.00

Provision
Profit & Loss 121517993.57 125061865.90 140398322.97
Total Liabilities. 19519100998.92 21595947889.19 21855342179.76
Particulars 2019 2020 2021
ASSETS:-
Cash In Hand 1279931545.62 1151879380.31 969195710.07
Balance With 2300162521.66 26186556913.53 3286687655.50

Other Banks
Investments 3913200158.72 4331459530.00 4286871505.00
Loans &Advances 10178404612.61 11334216974.78 11769242131.04
Interest
Receivable :-
a) Investments & 167004622.77 210829091.76 269769493.82
66
Staff Loan
576693473.12 598251665.77 309800758.43

b)On Advances
(OIR)
Bills As Per 128333763.00 119114060.00 355928.00
Contra
Branch 0.00 0.00 0.00
Adjustment
Fixed Assets 651514936.67 6466980.76 635206290.70
Other Assets 323855364.75 384842196.99 328212707.20
Total Assets. 19519100998.2 21595947889.19 21855342179.76
67

Shivaji A Kumavat MBA Project Report-1

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Shivaji A Kumavat MBA Project Report-1

Uploaded by

Copyright:

Available Formats

A

AS PARTIAL FULFILLMENT FOR THE AWARD OF

Under the Guidance of

AS PARTIAL FULFILLMENT FOR THE AWARD OF

Under the Guidance of

2) To study various sources of the reducing the Non Performing Assets.

3) To evaluate NPA (Gross & Net).

4) To study impact as well as reasons of NPA

Scope of the study:-

Importance of the study:-

• Information from correspondents.

• Information from superiors of the branch.

➢ Published sources such as:

➢Unpublished sources such as :-

Sr. No. Name of The Book Author Published year

Chapter 1 Bank Profile

 Past Experience: - I was working as “Assistant Professor” in ND MVP Samaj’s GMD

 Currently working as “Assistant Professor” in KCE Society’s Moolji Jaitha College

 Research Area: Business Administration

 Teaching Interest: Financial Accounting, Corporate Accounting, Management

 English / Marathi Typing 30WPM

 Participate in N.S.S. Camp & Social Other Activities.

 Member Of Student Council (M.V.P.Samaj’s Arts & Commerce College,Vani) Of

Sr. Seminar Journal

Sr No. Seminar Level Subject Place of Seminar Date

Sr No. Workshop Level Subject Place of Workshop Date

Sr No. Conference Level Subject Place of Conference Date

Father’s Name : Ghevar Kashinath Chaudhari

Date of Birth : 03rd Sept 1992.

Address : At.Post.Deopur, Tal.Dindori, Dist.Nashik -

Date: 02 July 2020 (Nitin Ghevar Chaudhari)

This is to certify that, Mr Shivaji Ambarnath Kumavat(PRN:2020017001936503) MBA

Place : Signature of the Guide

I Shivaji Ambarnath Kumavat (PRN :2020017001936503) , student of MBA of

Place : Shivaji Ambarnath Kumavat

Place : Shivaji Ambarnath Kumavat

SR. PARTICULAR PAGE NO.

5 DATA ANALYSIS AND 27

Type Public limited company

Founded on 20th January 1979

Head office “Seva”, 117/119, Navipeth,

Key people 1.Shri.Anil Govind Rao - chairman

2.Shri.- Krishna Kamathe

Total staff 372

Products 1.deposit accounts

3.banking and utility services

4.RTGS (Real Time Gross Settlements)

 Special features of Jalgaon Janata Sahakari Bank Ltd-

 Variety of accounts designed to meet all your needs

Mission & Vision:-

1 Late Dr. Shri A.R. Acharya Founder Chairman

23 Shri. HemantDayaramChandankar Employee Director

Objective of the study:-

2) To study and analyze the provisioning norms of NPA.

3) To study various sources of the reducing the Non Performing Assets.

4) To study of any problem this arises during the course of study.

5) To evaluate NPA (Gross & Net).

6) To study impact as well as reasons of NPA

Scope of the study:-

Limitation of the study:-

1) Geographical area covered by the bank is limited only for Maharashtra.

2) The period of the study is limited.

3) For the purpose of security bank is provided maximum data.

4) All the information is based on financial statement.