• Prof. Dr. Popat Krishna Shinde

The prudential norms introduced at the request of acceptance of the Basel Committee Recommendations have brought about a full transparency in the banking sector. The concept of Non-Performing Assets (NPA) and the provisioning norms is not new to the commercial banking and cooperative banking sector. However, it is a new concept for the Primary Agricultural Cooperative Credit Societies (PACS). In order to maintain sound financial health of the PACS it is very much essential that the NPAs are practically minimum. This study covers a time period of Six years ranging between 2007-08 and 2012-13, to study the trends and comparative study of 69 PACS from Pune District, according to their Audit Class with the help of various financial parameters which affected due to change in NPA of the society. Researcher used Descriptive Statistics, Karl Pearson Coefficient of Correlation for Data Analysis. The Researcher comes to the conclusion, Percentage of recovery through legal course varies. In the case of societies having A class the percentage is more as they have to resort to legal course to ensure their audit classification into A category and they are otherwise also prompt in recovery. In case of B and C category these societies are relatively lax and in case of D class societies for their very existence they have to concentrate on the recovery through legal means. Therefore, the PACS/DCCB should ensure that the proper systems are placed in operation and the NPAs are brought to minimum. It is not a difficult task but there should be honest and sincere efforts to contain the NPAs.

PACS, Audit Class, Non-Performing Assets, Agriculture, Basel Committee

"“IMPACT of NPA on FINANCIAL POSITION of THE PACS” ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.4, Issue 4, page no.547-552, April-2017, Available :http://www.jetir.org/papers/JETIR1704111.pdf

"“IMPACT of NPA on FINANCIAL POSITION of THE PACS” ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.4, Issue 4, page no. pp547-552, April-2017, Available at : http://www.jetir.org/papers/JETIR1704111.pdf