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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Nonperforming asset  

Definition 1.

n asset that is not effectively producing income, such as an overdue loan.
 

Definition 2.

A loan or lease that is not meeting its stated principal and interest payments. Banks usually classify as nonperforming assets any commercial loans which are more than 90 days overdue and any consumer loans which are more than 180 days overdue. More generally, an asset which is not producing income.
 
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