HomeCirculars › RBI/2008-09/311

RBI Eases Restructuring Norms for CRE and Second Restructuring

No longer current — withdrawn, no replacement on file yet
Source: Reserve Bank of India · RBI/2008-09/311 · issued 08 Dec 2008 · ~2 min read
Quick answerRBI temporarily allows commercial real estate exposures restructured by June 30, 2009 to retain standard asset classification, and permits second restructuring of other eligible exposures as a one-time measure during the economic downturn.

What changed

Previously, commercial real estate exposures were excluded from special regulatory treatment that allows restructured standard accounts to stay in standard category. Now, such exposures restructured up to June 30, 2009 are eligible for that treatment. Also, the earlier restriction limiting special treatment to only first-time restructuring has been relaxed: second restructuring of exposures (excluding CRE, capital market, and personal/consumer loans) done by June 30, 2009 will also qualify as a one-time measure.

What it means for you

Banks can now restructure commercial real estate loans without immediately downgrading them to non-performing assets, providing relief to a sector under stress. The one-time allowance for second restructuring helps viable but temporarily cash-strapped units avoid repeated downgrades, reducing provisioning pressure on lenders. This flexibility is intended to support credit flow and prevent avoidable asset quality deterioration during the downturn.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Who it affects

All scheduled commercial banks (excluding RRBs and LABs), Borrowers in commercial real estate sector, Viable corporate and SME units facing temporary cash flow issues

❓ Common questions

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

Does this circular allow second restructuring for commercial real estate exposures?

No. The second restructuring relaxation is explicitly for exposures other than commercial real estate, capital market exposures, and personal/consumer loans. CRE exposures only get the benefit of retaining standard classification upon restructuring, not the second restructuring facility.

What is the deadline for availing these special treatments?

Both the CRE restructuring benefit and the one-time second restructuring facility apply only if the restructuring is done on or before June 30, 2009.

📜 This document’s life story (1 recorded event, each backed by RBI’s own words)
Repealed by RBI/2025-26/100 — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)
RBI’s words: “Official withdrawal register entry #2011: DBOD.No.BP.BC.No.93/21.04.132/2008-09 — "Prudential Guidelines on Restructuring of Advances by Banks" dated December 8, 2008”
📜 Read the original circular — full text as issued by RBI
RBI/2008-09/311 DBOD.No.BP.BC.No.93  /21.04.132/2008-09 December 8, 2008 The Chairman and Managing Directors / Chief Executive Officers of All Scheduled Commercial Banks (Excluding RRBs & LABs) Dear Sir, Prudential Guidelines on Restructuring of Advances by Banks Please refer to our Press Release dated December 6, 2008 regarding RBI's Growth Stimulus.  As indicated therein, it has been decided to effect the following modifications to prudential guidelines on restructuring of advances contained in our circular RBI/2008-09/143/ DBOD.No. BP.BC. No.37/ 21.04.132/2008-09  dated August 27, 2008 on the captioned subject. (i) In terms of para 6.1 of the aforesaid circular, exposures to commercial real estate, capital market exposures and personal/consumer loans are not eligible for the exceptional regulatory treatment of retaining the asset classification of the restructured standard accounts in standard category as given in para 6.2 of the circular.  As the real estate sector is facing difficulties, it has been decided to extend exceptions/special treatment to the commercial real estate exposures which are restructured up to June 30, 2009. (ii) In terms of para 6.2.2(vi) of the circular, the special regulatory treatment is restricted only to the cases where the restructuring under consideration is not a 'repeated restructuring' as defined in para (v) of Annex 2 to the circular.  In the face of the current economic downturn, there are likely to be instances of even viable units facing temporary cash flow problems.  To address this problem, it has been decided, as a one-time measure, that the second restructuring done by banks of exposures (other than exposures to commercial real estate, capital market exposures and personal/consumer loans) upto June 30, 2009, will also be eligible for exceptional/special regulatory treatment. Yours faithfully, [P. Vijaya Bhaskar] Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2008-09/311 · issued 08 Dec 2008. The plain-English explanation above is BankPulse’s own independent summary.
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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=4706&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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