What are DPD and roll rates?
DPD, or Days Past Due, counts how many days a scheduled repayment has remained unpaid. RBI requires lenders to classify overdue accounts into SMA buckets by DPD and to mark accounts overdue for more than 90 days as NPA. Roll rates measure how balances migrate between DPD buckets over time.
Updated 18 August 2026
Key takeaways
- SMA-0 covers overdues up to 30 days, SMA-1 from 31 to 60, SMA-2 from 61 to 90; beyond 90 days the account is NPA.
- Classification runs on the day end process date, per the RBI clarification of 12 November 2021.
- An NPA upgrades only when the entire arrears of interest and principal are paid, not on partial catch up.
- A roll rate is the share of accounts or balances moving from one bucket to the next in a period, the core input to collections forecasting.
What are the RBI SMA and NPA buckets?
| Classification | Overdue by |
|---|---|
| SMA-0 | Up to 30 days |
| SMA-1 | More than 30 days, up to 60 |
| SMA-2 | More than 60 days, up to 90 |
| NPA | More than 90 days |
The intervals apply to term loans on missed instalments; for revolving facilities like cash credit and overdraft, SMA-1 and SMA-2 apply on continuous excess over the sanctioned limit. The rules cover commercial banks, cooperative banks, AIFIs and NBFCs alike.
Timing matters. Since the RBI clarification of 12 November 2021, an account is flagged overdue as part of the lender day end process for the due date, and SMA or NPA status is stamped on the calendar date of that process. RBI own worked example: a due date of 31 March missed becomes overdue that day, SMA-1 on 30 April, SMA-2 on 30 May, and NPA on 29 June at day end.
What is a roll rate?
A roll rate is the percentage of accounts or outstanding balance that migrates from one delinquency bucket to the next over a period, usually a month. Roll 30 to 60, for example, is the balance moving from the 1 to 30 bucket into 31 to 60, divided by the opening 1 to 30 balance. Accounts can roll forward into deeper buckets, roll back by curing, or stabilise.
Collections teams live on these numbers: forward roll rates predict how much of the early bucket book becomes serious delinquency, feed loss forecasting and ECL staging, and tell you whether the collections queue should prioritise a fresh SMA-0 account or a hardening SMA-2 one.
Why does DPD show up in bank statement analysis?
Bureau DPD strings tell you how a borrower serviced past obligations. Banking shows the same behaviour live: EMI debits that slip a few days each month, bounce charges recurring around due dates and recovery debits are all conduct signals that arrive before the bureau updates. Reading repayment conduct from the statement is how missed and delayed obligations are caught in month one rather than quarter two.
Where this shows up in Fiscus
Fiscus tracks EMI conduct month by month across every account and, after disbursal, watches roll behaviour on the live book so collections queues rank by risk rather than by age alone. See Fiscus for NBFCs.
Frequently asked questions
Related terms
Read these signals off your own book.
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