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SC order on NPA reclassification: Key metrics bank depositors should track now Banks will revert to old NPA reporting format, which may impact their financials Not only did the pandemic raise the business risks of banks but it also added more terms to the jargon used to express the financial conditions of banks. Depositors trying to gauge the non-performing assets (NPA) of a lender had to also keep an eye on collection efficiency and proforma NPAs. This stemmed from the Supreme Court’s stay ...