📝 One-liners · 97 cards
Capital Adequacy
What is a Special Mention Account (SMA)?
Advance showing early stress symptoms but not yet 90+ days overdue; pre-NPA early-warning system.
Is provisioning required for SMA accounts?
No. SMA provisioning triggered only when account slips to actual NPA status (>90 days overdue).
SMA classification basis: borrower-wise or account-wise?
Borrower-wise. SMA-2 tag on one account flags borrower's entire exposure with the bank.
Define NPA (Non-Performing Asset).
Advance ceasing to generate income; common trigger is 90 days overdue/out-of-order status across products.
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