IIBF MSME Exam 2026: 30 Revision Flashcards

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Rapid revision
Test one fact at a time:open a card, recall the direct answer, then practise it in MCQ format.
What is Incipient Sickness?
Direct Answer
"Incipient Sickness" refers to the early signs of stress before an account turns into a Non-Performing Asset (NPA).
When a bank identifies an MSME account as SMA-2, it must form a Committee to decide on a Corrective Action Plan (CAP). For a borrower with loans from a single bank, who constitutes this Committee?
Direct Answer
Designated senior officer
What is a Non-Performing Asset (NPA)?
Direct Answer
A Non-Performing Asset (NPA) is a loan or advance for which the principal or interest payment remained overdue for a period of 90 days
Under the MSMED Act, 2006,
what is the maximum time period allowed for a buyer to make payment to a Micro or Small supplier if there is a written agreement?
Direct Answer
45 days
Which committee recommended the shift from the "Maximum Permissible Bank Finance" (MPBF) method to the "Cash Budget" system for assessing working capital requirements of large borrowers?
Direct Answer
Chore Committee
The "Daheja Committee" (1969) is historically significant in Indian banking for introducing which fundamental concept regarding Working Capital finance?
Direct Answer
The distinction between "Hard Core Working Capital" and "Fluctuating Working Capital"
What is Special Purpose Vehicle (SPV)?
Direct Answer
The SPV is the legal body representing the cluster members.
What are Soft Interventions: These?
Direct Answer
Soft Interventions:These are intangible activities aimed at building capacity, trust, and knowledge.
Which financial institution, established under an Act of Parliament in 1990, serves as the Principal Financial Institution for the promotion, financing, and development of the MSME sector?
Direct Answer
Small Industries Development Bank of India (SIDBI)
Which authority was established under the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 as the apex body to examine factors affecting the promotion of MSMEs and review Central Government policies?
Direct Answer
National Board for Micro, Small and Medium Enterprises (NB-MSME)

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What is the primary objective of the "RAMP" (Raising and Accelerating MSME Performance) scheme, which is a World Bank-assisted program?
Direct Answer
To strengthen the governance capabilities of the MSME ecosystem and improve access to market and credit.
Regarding the "Start-up India" initiative,
identify the INCORRECT statement:
Direct Answer
To qualify as a "Startup," the entity's turnover must not exceed ₹500 crore in any previous year.
What is the primary objective of the "Pre-Packaged Insolvency Resolution Process" (PPIRP) specifically designed for MSMEs?
Direct Answer
Faster resolution with Debtor-in-Possession
Under the SARFAESI Act, 2002,
what is the minimum outstanding debt threshold required for a secured creditor to enforce security interest?
Direct Answer
> ₹1 Lakh and > 20% of principal/interest
Under the SARFAESI Act,
what is the significance of the "60-Day Notice" issued under Section 13(2)?
Direct Answer
Demand notice giving 60 days to pay
What are DRTs?
Direct Answer
DRTs are special tribunals established to facilitate the recovery of debt due to banks and financial institutions.
Which statutory Act replaced the term "Industries" with "Enterprises" to explicitly include the Service Sector, and currently serves as the primary legal framework for MSMEs in India?
Direct Answer
The Micro, Small and Medium Enterprises Development (MSMED) Act, 2006
The "Small and Medium Enterprises Development Bill, 2005" eventually evolved into which landmark Act that currently governs the legal framework for MSMEs in India?
Direct Answer
The Micro, Small and Medium Enterprises Development (MSMED) Act, 2006
What is a Cluster?
Direct Answer
A "Cluster" is officially defined as a concentration of enterprises, mostly Micro and Small, located within an identifiable and contiguous geographical area, producing same or similar products.
What are While finance and infrastructure (Hard Interventions)?
Direct Answer
While finance and infrastructure (Hard Interventions) are visible, the sustainability of a cluster depends on Soft Aspects.
What are Agglomeration Economies?
Direct Answer
"Agglomeration Economies" are the benefits that come when firms and people locate near one another together in cities or industrial clusters.
What is promoter's Contribution?
Direct Answer
Promoter's Contribution refers to the personal capital the business owners inject during a restructuring package.
What is the purpose of a "Techno-Economic Viability" (TEV) study in the context of MSME rehabilitation?
Direct Answer
To assess cash flow and viability
What are Exit Options?
Direct Answer
Exit Options are the final resorts when a business cannot be revived.

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Consider the "Standstill Clause" during the review period of an MSME's Corrective Action Plan (CAP). What does this clause imply for the bank?
Direct Answer
Prohibition on legal recovery measures
In the context of NPA management, what does the term "Technical Write-off" mean?
Direct Answer
Removed from balance sheet but recovery right retained
According to the RBI's "Prudential Framework for Resolution of Stressed Assets,"
what is the "Review Period" available to lenders once a default occurs?
Direct Answer
30 Days
What is the Framework for Revival and Rehabilitation of MSMEs?
Direct Answer
The Framework for Revival and Rehabilitation of MSMEs is designed to help honest borrowers who are facing genuine business stress (incipient sickness).
Regarding "Supply Chain Finance" (SCF),
identify the INCORRECT statement:
Direct Answer
In a "Dealer Finance" model, the bank finances the Corporate Anchor to manufacture goods for the SME dealers.
Regarding the "Kapoor Committee" (1998) on credit delivery to SSIs,
identify the INCORRECT statement:
Direct Answer
It recommended that the "Credit Guarantee Trust" be scrapped to save costs.