📝 One-liners · 65 cards
Non-Performing Assets & Stressed Assets
What are Special Mention Accounts?
are accounts that show symptoms of bad asset quality within the first 90 days of overdue, allowing the bank to take corrective action before the account slips.
SMA-NF — Basis of Classification / Overdue Period?
Basis of Classification: Non-financial signals of stress (delayed stock statements, frequent overdrawals, weak financials); Overdue Period: Not applicable
SMA-0 — Basis of Classification / Overdue Period?
Basis of Classification: Principal/interest not overdue > 30 days, but incipient stress visible; Overdue Period: Delay < 30 days
SMA-1 — Basis of Classification / Overdue Period?
Basis of Classification: Principal or interest overdue; Overdue Period: 31–60 days
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