International Equity and Debt Products
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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.
SMA-2?
Principal or interest payment overdue between 61–90 days.
No specific provisioning is required for SMA accounts?
the framework's purpose is detection and reporting, not loss absorption. Provisioning is triggered when the account actually slips to NPA (>90 days overdue).
Term Loan?
Interest and/or instalment remains overdue for more than 90 days.
Cash Credit / Overdraft (CC/OD)?
Account remains "out of order" for more than 90 days (see definition below).
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