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Start learning 50% faster. Sign in nowLendersshall recognize incipient stress in loan accounts, immediately on default 5 , by classifying such assets as special mention accounts (SMA) as per the following categories.
SMA Sub-categories Basis for classification – Principal or interest payment or any other amount wholly or partly overdue between SMA-0 Up to 30 days SMA-1 More than 30 days and up to 60 days- SMA-2 More than 60 days and up to 90 days
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