📝 One-liners · 60 cards
International Equity and Debt Products
What is Special Mention Account (SMA)?
is an advance that displays early symptoms of stress but has not yet crossed the 90-day overdue line that turns it into an NPA.
SMA-NF?
Non-Financial (NF) signals of stress — e.g. operational, governance, audit-related red flags; no overdue requirement.
SMA-0?
Principal/interest NOT overdue for more than 30 days BUT account shows incipient stress: delay of 90+ days in (a) stock statement / control statements, (b) credit monitoring or financial statements, (c) non-renewal of facilities based on audited financials.
SMA-1?
Principal or interest payment overdue between 31–60 days.
🔒
Unlock 60 revision one-liners
Interactive flashcard deck — flip every card to drill questions and answers, mark the ones you got wrong, and revise smarter for International Equity and Debt Products.
🪙
Unlock cost
300 coins
30-day access · re-unlocks free for 30 days