Not really. The amount of non-performing assets obtained in the current period should be included in the current profit and loss, not in the total loan. Non-performing assets is a general concept, which is aimed at the bad debts in accounting subjects, including but not limited to the non-performing assets of banks, governments, securities, insurance, funds and enterprises. Financial enterprises are the source of non-performing assets. Strictly speaking, the non-performing assets of banks are also called non-performing loans, the most important of which is non-performing loans.