Special Mention Account (banking)
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
banking term
|
| gptkbp:abbreviation |
gptkb:SMA
|
| gptkbp:appliesTo |
loans and advances
|
| gptkbp:category |
asset quality
|
| gptkbp:class |
SMA-0
SMA-1 SMA-2 |
| gptkbp:definedIn |
gptkb:Reserve_Bank_of_India
|
| https://www.w3.org/2000/01/rdf-schema#label |
Special Mention Account (banking)
|
| gptkbp:introducedIn |
2014
|
| gptkbp:monitors |
banks
|
| gptkbp:objective |
prevent slippage of accounts to NPA
|
| gptkbp:precededBy |
non-performing asset (NPA)
|
| gptkbp:purpose |
early identification of stress in loan accounts
|
| gptkbp:regulates |
RBI Master Circular on Prudential norms on Income Recognition, Asset Classification and Provisioning
|
| gptkbp:relatedTo |
loan classification
non-performing asset |
| gptkbp:SMA-0 |
principal or interest payment not overdue for more than 30 days
|
| gptkbp:SMA-1 |
principal or interest overdue between 31-60 days
|
| gptkbp:SMA-2 |
principal or interest overdue between 61-90 days
|
| gptkbp:usedIn |
gptkb:India
|
| gptkbp:bfsParent |
gptkb:SMA
|
| gptkbp:bfsLayer |
5
|