Finance and banking are the lifeblood of trade, commerce and industry. Nowadays, the banking sector acts as the backbone of modern business. The development of any country depends mainly on the banking system. Banking is one of the most important and important parts of human life. In today’s fast paced lifestyle, people cannot make the right changes without developing the right banking network. The performance of the banking-sector is perhaps more closely linked to the economy than any other sector. The banking sector plays an important role in shaping the capital of the country but there are various obstacles in the continuous flow of growth of any commercial bank such as risk management, efficiency and productivity in the functioning of the bank, maintaining the loan portfolio etc. Apart from these, there is a big challenge for the commercial bank to function better which is about the non-performing assets of the bank. Making loans is not a big deal for a bank but recovering these loans is a major concern for a commercial bank. This paper identifies UCO Bank’s non-performing assets.

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Keywords: Banking Sector, Commercial Bank, UCO Bank, Non-Performing Assets (NPA).