Analysis of the Situation of Non-Performing Loans and Related Financial Indicators in the Classification of Loans in Banks (Based on the Example of “Mikrokreditbank” JSCB)

The article analyzes the structural composition of loans in “Mikrokreditbank” JSCB — one of the state-owned commercial banks in Uzbekistan—focusing on the quality of loans during the period 2020–2024. It also examines the share of non-performing loans and the practical status of provisions established for them. In addition, the study explores the theoretical, methodological, and legal aspects of this topic, and based on an analysis of the bank’s lending activities—particularly indicators related to non-performing loans—draws relevant conclusions and provides recommendations.