Special mention account
Regulation & taxAlso called: SMA classification, SMA-1, SMA-2
A loan account showing early signs of stress, graded by how long an amount has stood overdue — 1 to 30 days, 31 to 60 days and 61 to 90 days.
In plain terms
The lender's early-warning ladder before an account turns non-performing. Nobody tells the borrower they are on it, and it is the window in which the widest range of options still exists.