Banking, mapped
MapGlossary
What kills the spread: NPAs·2 of 5
  1. What an NPA is (the 90-day rule)→
  2. SMA stress buckets (SMA-0/1/2)→
  3. Asset classification (standard → loss)→
  4. Provisioning→
  5. IRAC norms

What kills the spread: NPAs

SMA stress buckets: catching a loan before it goes bad

Early-warning buckets — SMA-0/1/2 — that flag a loan sliding toward the 90-day NPA line.

Why it matters

The SMA report is your weekly early-warning radar in collections — an NPA has already failed, but an SMA account you can still save.

A worked example

An account at SMA-2 (61–90 days overdue) is barely 30 days from becoming an NPA — the last window to act.

The picture

SMA-0 (1–30 DPD)SMA-1 (31–60)SMA-2 (61–90)NPAif unresolved at 90

What it leads to

SMA buckets are the runway to the NPA line — the last chance to intervene before classification and provisioning kick in.

Where it sits in the map

IRAC normsAssetclassification(standard → loss)IRAC normsWhat an NPA is(the 90-day rule)What an NPA is(the 90-day rule)SMA stressbuckets(SMA-0/1/2)

Follow the causation

this is what an SMA-2 account becomes if it crosses 90 daysWhat an NPA is (the 90-day rule)→this is the ladder the account enters once it's an NPAAsset classification (standard → loss)→this is the RBI framework that defines these stress stagesIRAC norms→