Rumus Perhitungan NPL
1. Kredit Performing = Kol 1, 2
2. Kredit Non-Performing = Kol 3, 4, 5
3. Total Baki Debet Kredit Non-Performing dibagi Total Baki Debet Kredit Performing dan Total Baki Debet Kredit Non-Performing dikali 100
| Total Baki Debet | Total Nasabah | Presentase NPL Per Kolektibilitas | |
| Kol 1 | 250,000,000 | 12 | 32.68 |
| Kol 2 | 350,000,000 | 10 | 45.75 |
| Kol 3 | 100,000,000 | 8 | 13.07 |
| Kol 4 | 45,000,000 | 6 | 5.88 |
| Kol 5 | 20,000,000 | 3 | 2.61 |
| Total | 21.57 | ||
Maka perhitungan NPLnya adalah 21,57%
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