HomeCirculars › RBI/2008-09/175

ALM Guidelines Extended to Tier II UCBs

Withdrawn / supersededStatus reviewed by Vikram Jain. Verify against the official RBI source below.
Issued by RBI: 17 Sep 2008  ·  Withdrawn: w.e.f. 04 Dec 2025  ·  Decoded by BankPulse: 20 Jun 2026, 22:53 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI mandates all Tier II Urban Co-operative Banks (non-scheduled) to adopt Asset-Liability Management (ALM) systems to manage liquidity, interest rate, and currency risks, effective from September 17, 2008, with phased implementation targets.

What changed

Previously, ALM guidelines applied only to scheduled UCBs. Now, all other Tier II UCBs must also implement ALM systems as per the enclosed guidelines. Banks must cover at least 60% of assets and liabilities initially, with estimates for the remaining 40%, and set interim targets to cover 100% by April 1, 2010.

What it means for you

Tier II UCBs must now formalize risk management for liquidity and interest rate risks, requiring setup of an Asset-Liability Committee (ALCO) and board oversight. This aims to prevent ad-hoc pricing and imprudent liquidity management, protecting depositor interests and ensuring long-term viability.

What you must do

Who it affects

All Tier II Urban Co-operative Banks (non-scheduled UCBs), Chief Executive Officers of Primary (Urban) Co-operative Banks, Risk management and treasury teams at UCBs

What is the deadline for implementing ALM systems?

The circular requires immediate adoption from September 17, 2008, with phased targets: cover at least 60% initially, set interim targets for 100% coverage by April 1, 2010, and move to fortnightly reporting from December 2008.

Do scheduled UCBs need to follow these guidelines?

No, scheduled UCBs already have ALM guidelines in place since June 2002 and must continue with their existing systems, fine-tuning if needed.

What if my bank already has a sophisticated ALM system?

You may continue your existing system but must ensure it complies with the enclosed guidelines and fine-tune as necessary.

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AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 20 Jun 2026, 22:53 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=4476&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.