HomeCirculars › RBI/2005-06/154

Master Circular on Guarantees and Co-acceptances 2005

Withdrawn / supersededStatus reviewed by Vikram Jain. Verify against the official RBI source below.
Issued by RBI: 05 Sep 2005  ·  Withdrawn: w.e.f. 04 Dec 2025  ·  Decoded by BankPulse: 21 Jun 2026, 08:10 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI consolidated all instructions on guarantees and co-acceptances up to June 30, 2005. Key change: the limit that 20% of unsecured guarantees plus total unsecured advances should not exceed 15% of total advances was withdrawn, letting bank boards set their own policies. Additional provision of 10% (total 20% of outstanding advances) for substandard unsecured exposures is now required.

What changed

The earlier limit that 20% of unsecured guarantees plus total unsecured advances should not exceed 15% of total advances has been withdrawn. Banks' boards can now fix their own unsecured exposure policies. A new additional provision of 10% (total 20% of outstanding advances) is mandated for substandard unsecured advances.

What it means for you

Banks gain flexibility to manage unsecured guarantee portfolios based on board-approved risk appetite, but must increase provisioning for substandard unsecured exposures. This aligns with risk-based supervision and Basel norms. Lenders need to reassess their unsecured exposure limits and provisioning frameworks.

What you must do

Who it affects

All scheduled commercial banks (excluding RRBs), Credit and risk management departments, Board of directors setting credit policies

What is the new definition of 'unsecured exposure'?

An exposure where the realisable value of tangible security is not more than 10% of the outstanding exposure, as assessed by the bank or approved valuers. It includes both funded and non-funded exposures.

What is the maximum maturity for bank guarantees?

No bank guarantee should normally have a maturity of more than 10 years. Banks should prefer shorter maturities.

How does the circular affect provisioning for unsecured advances?

For substandard unsecured advances, banks must make an additional 10% provision, totaling 20%. For doubtful and loss categories, 100% provision continues.

Track this rule
⏳ How this rule evolved — History Map →Full RBI rulebook crosswalk →
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 21 Jun 2026, 08:10 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=2500&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.