Category: Banking
RBI classification for accounts showing early signs of stress, before NPA classification.
SMA-0 (overdue 1-30 days), SMA-1 (31-60 days), SMA-2 (61-90 days). SMA classification does not yet trigger SARFAESI but is the lender’s early-warning signal. Once an account moves past SMA-2 to NPA, the recovery clock starts.
Need broader context? Read our pillar guides for in-depth coverage of SARFAESI, DRT, NCLT, EMD, title due diligence, and financing.
