NPA & SMA date calculator
Find the exact dates a missed instalment turns an account SMA-1, SMA-2 and non-performing.
Get the classification dates right, so the provision and the reporting land in the correct quarter.
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Days past due today
89
As at 02 Sept 2026
Classification today
SMA-2
Assuming the instalment is still unpaid. A part payment moves the count only if it settles the oldest unpaid instalment in full.
| Becomes | On | Why |
|---|---|---|
| Flagged overdue · SMA-0 | 06 Jun 2026 | The day after the due date, in that night's day-end process. There is no grace on flagging. |
| SMA-1 | 06 Jul 2026 | More than 30 days past due. |
| SMA-2 | 05 Aug 2026 | More than 60 days. For large exposures this travels into the CRILC submission. |
| Non-performing | 04 Sept 2026 | MORE than 90 days — so day 91, not day 90. Day 90 is still SMA-2. |
| Doubtful | 04 Sept 2027 | One year as a sub-standard asset. |
How this is counted. Whole days from the due date, on the day-end position — no time of day and no time zone, because a business date is a date rather than an instant. A system that compares timestamps in UTC gets every date on an Indian book wrong by five and a half hours, which at a month end is a whole day.
Upgrading back to standard needs the entire arrears of interest and principal cleared — not part of them. Part payment moves the days-past-due count only if it settles the oldest unpaid instalment in full.
Where these numbers come from
This runs the same arithmetic as the Lenviq platform, and it is held to it: the platform emits a table of worked cases from its own code, and a test here fails the build if this page reproduces any of them differently.
It is a guide, not advice. Your own board-approved policy, your scheme terms and your auditor decide what applies to a particular account.
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From the people who wrote this
Run your lending on Lenviq
A calculator settles one account. The reason lenders move to Lenviq is the other direction — the same rules applied to every account on the book without anyone opening a spreadsheet.
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