I don't know how to calculate non performing loans using the balance sheet as the only element appear there is the allowance of debts .
Thanks in advance
So far as i know, you can directly get the NPL figure from the financial statements of the bank. you need not to estimate.
It is mostly taken from the income statement instead of the balance sheet. You may find the same amount if you go into notes of the balance sheet and find actually written-off loans.
You can calculate by dividing NPL for Gross loans. if you can get it from either financial statement or from balance sheet.
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