Under the Reserve Bank of India's framework for resolution of stressed assets, a loan account is classified as Special Mention Account-1 (SMA-1) where the principal or interest payment is overdue for -

Under the Reserve Bank of India's prudential framework for resolution of stressed assets, special mention accounts are classified by the period of overdue of the principal or interest. SMA-0 covers accounts where the overdue is up to thirty days, SMA-1 covers accounts where the overdue is more than thirty days and up to sixty days, and SMA-2 covers accounts where the overdue is more than sixty days and up to ninety days. The classification flags incipient stress well before an account turns into a non-performing asset, which occurs after a default of ninety days. Lenders are expected to review the SMA accounts vigilantly and to initiate the resolution process for SMA-2 accounts promptly. An overdue beyond thirty days and up to sixty days places the account in the SMA-1 category.