Special Mention
Accounts (SMAs) are those standard accounts which exhibit early warning signal and lie in between the Standard
and Sub Standard (NPA) category. These accounts require special attention to
reverse their downward movement i.e. slippage to NPA. As a corollary, any
account classified as NPA should have appeared for some time in the SMA category
unless any reason abrupt thereof (like fraud, malfeasance, etc.). Different SMA
and their corresponding character are shown below.