Identification of Npas As Per the Guidelines on Prudential Norms Issued By the Rbi Nabard Is a Pre-Requisite For Proper Management of Npas. Care Should Be Taken to Assess the Realizable Value of Securities Offered As It Has a Direct Bearing on the Quantum of Provision Required to Be Made. the Banks Should Analyze the Npa Position With Regard to Age, Sector and Areas, Ascertain the Reasons For the High Level of Npas and Take Necessary Measures By Holding Recovery Comps and Regular Follow-Up Visit to the Borrowers. Due Emphasis Should Also Be Laid on Bringing Back the Assets from Doubtful Iii Category to Doubtful I Category, As This Would Entail Lesser Provisioning. District Central Co-Operative Banks Are Suggested Introducing New Assets Category Between Standard and Sub-Standard Assets For Their Own Internal Monitoring and Follow-Up, In Line With International Best Practices But Keeping In View the Local Requirements, Assets May Be Transferred to This Category Once the Earliest Signs of Sickness Irregularities Are Identified By an Alert System. Special Mentioned Accounts Are Not Classified As Npas. This Would Help the Banks to Look at the Problems Right from the Beginning.