Npa calculation

NPA is the loan installment amount which is not paid for 90 days and in the case of CC/OD Accounts any of the following reasons

a,no credit for 90 days to the loan

b,account overdrawn /limit crossed for 90 days

c,credit is insufficient compared to interest charged

d,stock statement is not submitted (is applicable in the case of CC only)

e,Review Renewal is not done for 180 days

in the case of NPA the amount of outstanding loan is shown e.g,if the loan amount is 1 lac and the installment overdue is 3000/- the NPA is 100000/-

the question is not clear if it the provisioning of loan banks give provisioning for every loan and the net NPA Means Gross NPA-Provision made=Net NPA

and the provision differs from different catagory of loan 

I hope it is clear