Non-Performing Loan Determinants and Impact of COVID-19: Case of Bosnia and Herzegovina

Abstract The aim of this paper is to investigate the determinants movement non-performing loans in banking sector Bosnia and Herzegovina, as well impact COVID-19 pandemic on them. For purpose, secondary data from BiH were used, over which a multi-regression analysis was performed. variables loans, GDP, loan loss provision, dummy variable used analysis. results showed significant influence all three mentioned variables. existence positive link between state country's economy has been proven. In addition above, it proven that delayed effect NPLs, due current application moratorium loans.