Illustrative movement of an account to SMA category to NPA category based

on delay / non-payment of dues and subsequent upgradation to Standard

category at day end process is provided:

Due Payment Payment Age of SMA SMA NPA NPA Date

date of date covers oldest /NPA since categori
payme dues in categori date / zation
nt days sation SMA
class
date
01.01.2 01.01.20 Entire dues 0 NIL NA NA NA
022 22 upto
01.01.2022
01.02.2 01.02.20 Partly paid 1 SMA-0 01.02.2 NA NA
022 22 dues of 022
01.02.2022
01.02.2 02.02.20 Partly paid 2 SMA-0 01.02.2 NA NA
022 22 dues of 022
01.02.2022
01.03.2 Dues of 29 SMA-0 01.02.2 NA NA
022 01.02.2022 022
not fully paid
01.03.2022 is
also due at
EOD
01.03.2022
Dues of 1 SMA-0 01.03.2 NA NA
01.02.2022 022
fully paid, Due
for
01.03.2022 is
not paid at
EOD
01.03.2022
No payment of 31 SMA-1 01.02.2 NA NA
full dues of 022/
01.02.2022 03.03.2
and 022
01.03.2022 at
EOD
03.03.2022
Dues of 1 SMA-0 01.03.2 NA NA
01.02.2022 022
fully paid, due
for 01.03.2022
not fully paid
at EOD
01.03.2022
01.04.2 No payment of 60 SMA-1 01.02.2 NA NA
022 dues of 022/
01.02.2022, 02.04.2
01.03.2022 022
and amount
dues on
01.04.2022 at
EOD
01.04.2022
No payment of 61 SMA 2 01.02.2 NA NA
dues of 022 /
 01.02.2022 till 02.04.2
01.04.2022 at 022
EOD02.04.202
2
01.05.2 No payment of 90 SMA 2 01.02.2 NA NA
022 dues of 022 /
01.02.2022 till 02.04.2
01.05.2022 at 022
EOD
01.05.2022
No payment of 91 NPA NA NA 02.05.2022
dues of
01.02.2022 till
01.05.2022 at
EOD
02.05.2022
01.06.2 01.06.20 Fully paid 93 NPA NA NPA 02.05.2022
022 22 dues of
01.02.2022 at
EOD
01.06.2022
01.07.2 01.07.20 Paid entire 62 NPA NA NPA 02.05.2022
022 22 dues of
01.03.2022 &
01.04.2022 at
EOD
01.07.2022
01.08.2 01.08.20 Paid entire 32 NPA NA NPA 02.05.2022
022 22 dues of
01.05.2022 &
01.06.2022 at
EOD
01.08.2022
01.09.2 01.09.20 Paid entire 1 NPA NA NPA 02.05.2022
022 22 dues of
01.07.2022 &
01.08.2022 at
EOD
01.09.2022
01.10.2 01.10.20 Paid entire 0 Standard NA NA STD from
022 22 dues of Account 01.10.2022
01.09.2022 & with No
01.10.2022 Overdue
s