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Special Mention Account also known as SMA are loans which are overdue for payment minimum 2 month

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Special Mention Account also known as SMA are loans which are overdue for payment minimum 2 month

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memorandum reconcilation a/c is only a account which is informal or u can say for rough calculation made in this a/c .there is no standard format for it any one can use its own. its like u use rough sheet in exams

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sma

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SMA Trimurti was created in 1954.

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SMA Engines was created in 1997.

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