An asset becomes non-performing when it ceases to generate income for a financial institution. A nonperforming asset does not yield any return but it incurs a cost by eating into earnings made by banks. The origin of the problem of increasing non-performing assets lies in the quality of managing credit risk by the banks concerned. The present treatise is an attempt to study the non-performing
assets position in Central Cooperative Banks (CCBs) in Hariyana. Non-performing assets are caused as a result of various internal and external factors. What is needed is having adequate preventive measures in place namely, fixing pre-sanctioning appraisal responsibility and having an effective post-disbursement supervision. Banks concerned should continuously monitor loans to identify accounts that have potential to become non-performing