Abstract

Non-Performing Assets (NPAs) are important and challenging issue in the banking sector nowadays. It is quite uncontrollable and strong virus which badly affecting the health of banking sector and also economy of the nations. Non-Performing Assets are also commonly known as Non-Performing Loans (NPLs). Non-Performing Assets are like a blunt weapon in banking sector. It does not generate any income, whereas, the bank is required to make provisions such as assets. The problem of NPA is not limited to only any particular nation’s banks, but it prevails in the entire banking industry in the world. There are many researchers have been focused on the issues regarding the NPAs. The aims of this paper are to analyze the recent trend of NPAs in banking with reference to India and Bangladesh and also to find out the relationship between NPAs and profitability. The present study is based on the secondary data which have been collected from the report of RBI and website of the State Owned bank as well as private bank of Bangladesh from the year 2010-2016. The researchers considered ten banks from each of the countries and make a blend of public private banks for this study. The researcher has used SPSS-22 for analyzing the data and interpreted accordingly.