Special mention accounts

The Indian classification for loans showing early stress, before they become non-performing. Accounts overdue between 31 and 60 days, between 61 and 90 days, and so on are reported in defined buckets, and an account crossing 90 days becomes non-performing.

The buckets are the earliest published warning available. A rising balance in the later stress bucket at a bank whose reported bad loans are stable is a straightforward statement that the reported figure is about to rise.

Not every stressed account slips, since some borrowers catch up.

Read the trend in the later bucket, quarter by quarter.