In the same context, we find that such an indicator has been relatively recent implemented in banking practice,
but the absence of the definition of non-performing loans as concept, in terms of its essence, is likely to affect, in our
opinion, the relevance of the findings or conclusions resulted from analyzes concerning the existing quality level and
the possible ways to improve bank lending. Under this latter aspect, the documentary sources emphasize a diversity
of meanings attributed to the term "nonperforming loans", most often based on the differentiation of these loans by
the current ones (performing), on the criterion of overdue payments for principal and related interest (of the debtors)
most commonly being invoked a delay of minimum 90 days. Thus, in one of the most important sources, nonperforming
loans are those for which payments for principal or interest are past due by 90 days or more (IMF, 2006).