Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q24: Under the "Framework for Revival and Rehabilitation of Micro, Small and Medium Enterprises" issued by the RBI, banks must identify incipient stress in MSME accounts. Which of the following correctly defines the SMA-1 (Special Mention Account-1) category?

A
Principal or interest payment overdue for 1 to 30 days.
B
Principal or interest payment overdue for 31 to 60 days.
C
Principal or interest payment overdue for 61 to 90 days.
D
Principal or interest payment overdue for more than 90 days (NPA).
✅ Correct Answer: B
Under the stress recognition framework, accounts are classified as:
SMA-0: Overdue for 1–30 days.
SMA-1: Principal or interest overdue between 31 and 60 days.
SMA-2: Principal or interest overdue between 61 and 90 days.
NPA: Overdue for more than 90 days.
Banks are mandated to form a Committee to resolve stress as soon as an account hits the SMA-2 stage to prevent it from becoming an NPA.