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Banking

CLASSIFICATION OF SPECIAL MENTION ACCOUNT (SMA) & NON-PERFORMING ASSETS (NPAs)

Aug 19, 2022 Rishika Jain 0 Comment

SPECIAL MENTION ACCOUNT (SMA) Special Mention Account (SMA) is an account which is exhibiting signs of incipient stress resulting in the borrower defaulting in timely servicing of her debt obligations, though the account has not yet been classified as NPA as per the extant RBI guidelines. In 2014, the classification of Special Mention Accounts (SMA) […]

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