NPL Ratio
निष्क्रिय कर्जा अनुपात
Also called Gross NPL ratio, Non-performing loan ratio
Formula
NPL ratio = Non-performing loans ÷ Total loans and advances × 100
- Numerator
- Non-performing loans (substandard + doubtful + loss, including non-performing restructured loans)
- Denominator
- Total gross loans and advances (including bills purchased and discounted)
The NPL ratio is the share of non-performing loans in a bank's total loans and advances, and is the main measure of asset quality.
What the value tells you
A lower ratio means better asset quality; a rising ratio points to weakening credit quality and higher future provisions.
Explained
The NPL ratio tells how much of a bank's loan book has stopped performing. Banks publish it every quarter in their financial indicators, and NRB tracks it for each bank and for the system in its supervision and financial stability work.
Reading the ratio
- A rising NPL ratio signals weak credit appraisal or monitoring, sector stress or economic slowdown.
- It should be read together with the provision coverage ratio: a high NPL ratio with low coverage is more dangerous.
- Because the denominator is total loans, fast loan growth can temporarily lower the ratio even if bad loans are not falling.
- Restructured loans that are not performing are counted as non-performing.
NRB requires quarterly classification of loans at the end of Ashoj, Poush, Chaitra and Asar, with reports within 7 days. This entry gives no regulatory ceiling because the Unified Directive 2082 does not set one for the NPL ratio.
Example
Total loans Rs 100 arba, of which substandard Rs 1.5 arba, doubtful Rs 1 arba and loss Rs 2.5 arba: NPL ratio = 5 ÷ 100 × 100 = 5%.
निष्क्रिय कर्जा अनुपात भनेको बैंकको कुल कर्जा सापटमा निष्क्रिय कर्जाको हिस्सा हो र यो सम्पत्तिको गुणस्तर मापन गर्ने मुख्य सूचक हो।
अनुपातले के देखाउँछ
अनुपात कम हुनु राम्रो सम्पत्ति गुणस्तर हो; बढ्दो अनुपातले कर्जाको गुणस्तर कमजोर हुँदै गएको र थप व्यवस्था चाहिने संकेत गर्छ।
व्याख्या
निष्क्रिय कर्जा अनुपातले बैंकको कर्जा पोर्टफोलियोको कति भाग असुल हुन छाडेको छ भन्ने देखाउँछ। बैंकहरूले हरेक त्रयमासमा प्रमुख वित्तीय सूचकमा यो प्रकाशन गर्छन् र नेपाल राष्ट्र बैंकले सुपरिवेक्षण र वित्तीय स्थायित्व विश्लेषणमा यसलाई हेर्छ।
अनुपात कसरी बुझ्ने
- अनुपात बढ्नुले कमजोर कर्जा विश्लेषण वा अनुगमन, क्षेत्रगत दबाब वा आर्थिक मन्दी देखाउँछ।
- यसलाई कर्जा नोक्सानी व्यवस्था कभरेज अनुपात सँगै हेर्नुपर्छ: अनुपात उच्च र कभरेज कम भए जोखिम बढी हुन्छ।
- हरमा कुल कर्जा हुने भएकाले कर्जा छिटो बढ्दा खराब कर्जा नघटे पनि अनुपात अस्थायी रूपमा घट्न सक्छ।
- पुनरसंरचना गरिएका कर्जा निष्क्रियमा गनिन्छन्।
नेपाल राष्ट्र बैंकले असोज, पुस, चैत र असार मसान्तमा कर्जा वर्गीकरण गरी ७ दिनभित्र विवरण पठाउन भनेको छ। एकीकृत निर्देशन, २०८२ ले यस अनुपातको अधिकतम सीमा नतोकेकाले यहाँ सीमा दिइएको छैन।
उदाहरण
कुल कर्जा रु. १०० अर्ब, जसमध्ये कमसल रु. १.५ अर्ब, शंकास्पद रु. १ अर्ब र खराब रु. २.५ अर्ब: निष्क्रिय कर्जा अनुपात = ५ ÷ १०० × १०० = ५%।
Related
Sources
- NRB Unified Directive 2082 for Class A, B and C licensed institutionsNepal Rastra Bank
- NRB NFRS 9 Expected Credit Loss Related Guidelines, 2024Nepal Rastra Bank
Updated