Did you mean Non Performing Loans (NPL)?
If yes, then yes it’s only applicable for BFIs because loans are an asset for BFIs only, provided that what you have heard us true. Can you link the source or smth?
Edit : I said NPA because I haven’t come across something called Non Provisional Loan. There are terms like Non Performing Loan and Provision for Loan Loss, but no Non Provisional Loan (as far as I am concerned).