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8 On 31st March, 2008 Charlie Bank Ltd. finds that (1) On a term loan of $ 2 million, interest for the last three quarters is in arrears beyond the due date. (2)The amount of $. 10 lakhs of a discounted bill was due on 1st January, 2008 but the same has not been received. (3) On a term loan of $. 1 million, interest for the last one quarter is past due. which of the above items will be treated as non- performing assets (NPA) on 31st March, 2008