About this document

Borrower Account Classification Guidelines by Hridya S is a document available to read on EtoBox.

This document provides guidelines for classifying borrower accounts into special mention accounts (SMA) and non-performing assets (NPA). It outlines the criteria for an account to be classified as SMA-0, SMA-1, SMA-2 or NPA based on the number of days an amount is overdue. Accounts are classified through a day-end process, and the classification date is the calendar date on which that process runs. Agricultural loans governed by crop seasons are exempt from SMA classification. For an account to be upgraded

Author

Hridya S

Language

EN