'Non-performing Assets' (NPA) of Indian Commercial Banks are:
- ABuildings and Land
- BLoans not repaid within stipulated time
- CGovernment securities
- DCash holding
Solution & Step-by-step Explanation
A Non-Performing Asset (NPA) is a classification used by financial institutions for loans and advances whose principal or interest payments remain overdue for a stipulated period, typically exceeding 90 days. It signifies default or near-default status on the bank's asset portfolio.