HomeCirculars › RBI/2008-09/461

FCCB Buyback Limit Raised to USD 100 Mn with Tiered Discounts

Current · Source: Reserve Bank of India · RBI/2008-09/461 · issued 28 Apr 2009 · ~1 min read
Quick answerRBI increased the FCCB buyback limit from USD 50 Mn to USD 100 Mn per company, using internal accruals, with tiered minimum discounts: 25% for up to USD 50 Mn, 35% for USD 50-75 Mn, and 50% for USD 75-100 Mn. Prior RBI approval required.
The rule, in the simplest words
How it plays out — a real example

A forex & trade-finance officer in Indore helped an Indian company retire USD 80 Mn of FCCB debt at a 40% discount, reducing their foreign currency liabilities and improving their balance sheet. The officer ensured the company met the tiered discount threshold and completed the process by the deadline.

What changed

The maximum permissible buyback of FCCBs out of internal accruals was raised from USD 50 million to USD 100 million per company. Higher buyback amounts now require larger minimum discounts: 25% for up to USD 50 Mn, 35% for USD 50-75 Mn, and 50% for USD 75-100 Mn of redemption value.

What it means for you

Indian companies can now retire more FCCB debt at a discount, reducing foreign currency liabilities and improving balance sheets. Banks facilitating these buybacks must ensure clients meet the tiered discount thresholds and complete the process by December 31, 2009.

What you must do

Who it affects

AD Category-I banks, Indian companies with outstanding FCCBs, Corporate treasuries managing foreign currency debt

❓ Common questions

What is the maximum FCCB buyback amount now allowed?

Indian companies can buy back up to USD 100 million of redemption value per company using internal accruals, subject to RBI approval and tiered discounts.

What discounts apply for different buyback amounts?

Minimum discount of 25% for up to USD 50 Mn, 35% for USD 50-75 Mn, and 50% for USD 75-100 Mn of redemption value.

Is RBI approval still required for these buybacks?

Yes, all buybacks under this circular require prior RBI approval under the approval route.

📜 Read the original circular — full text as issued by RBI
Notifications - Reserve Bank of India Skip to main content Selected Selected Change Language हिंदी Search the Website Search Home About Us ▼ About Us Organisation & Functions ▶ Organisation Structure Departments Offices Training Establishment ▶ College of Agricultural Banking Reserve Bank Staff College College of Supervisors RBI's Functions and Working Governors Deputy Governors Executive Directors Communication Policy of RBI Sources of Information ▶ Annual Publications Half-yearly Publications Quarterly Publications Monthly Publications Weekly Publications Occasional Publications SDDS NSDP Data Releases Publications available on Subscription General Information RBI History Museum ▶ The RBI Museum RBI Monetary Museum Notification ▼ Notifications Master Directions Master Circulars Amendment Directions Draft Notifications/Guidelines ▶ Draft Notifications/Guidelines Draft Directions (RE-wise) Index To RBI Circulars Standalone Circulars Circulars Withdrawn Press Releases Speeches & Media Interactions ▼ Speeches Media Interactions Memorial Lectures Podcasts Publications ▼ Biennial Annual Half-Yearly Quarterly Bi-monthly Monthly Weekly Occasional Reports Working Papers Legal Framework ▼ Act Rules Regulations Schemes Research ▼ External Research Schemes RBI Occasional Papers Working Papers RBI Bulletin History DRG Studies KLEMS State Statistics and Finances Statistics ▼ Data Releases Database on Indian Economy Public Debt Statistics Regulatory Reporting ▼ List of Returns Data Definition Validation rules/ Taxonomy List of RBI Reporting Portals FAQs of RBI Reporting Portals Home Notifications Notifications Withdrawn with effect from November 16, 2021, February 18, 2022, May 02, 2022, May 13, 2022, May 21, 2024, July 12, 2024 & October 01, 2024 ( 506 kb ) Buyback / Prepayment of Foreign Currency Convertible Bonds (FCCBs) RBI/2008-09/461 A. P. (DIR Series) Circular No 65 April 28, 2009 To, All Category - I Authorised Dealer Banks Madam / Sir, Buyback / Prepayment of Foreign Currency Convertible Bonds (FCCBs) Attention of Authorised Dealer Category - I (AD Category - I) banks is invited to A.P.(DIR Series) Circular No. 39 dated December 8, 2008 and A.P. (DIR Series) Circular No. 58 dated March 13, 2009 on the captioned subject. In terms of Para 4 B of A.P (DIR Series) Circular No. 39 dated December 8, 2008, Reserve Bank has been considering proposals from Indian companies for buyback of FCCBs out of their internal accruals, under the approval route up to a total amount of USD 50 million of the redemption value per company, subject to a minimum discount of 25 per cent on the book value. 2. As announced in Para 110 of the Annual Policy Statement 2009-10 and keeping in view the benefits accruing to the Indian companies, the current policy has been reviewed and it has been decided to increase the total amount of permissible buyback of FCCBs, out of internal accruals, from USD 50 million of the redemption value per company to USD 100 million, under the approval route by linking the higher amount of buyback to larger discounts. Accordingly, Indian companies may henceforth be permitted to buyback FCCBs up to USD 100 million of the redemption value per company, out of internal accruals, with the prior approval of the Reserve Bank, subject to a: i) minimum discount of 25 per cent of book value for redemption value up to USD 50 million; ii) minimum discount of 35 per cent of book value for the redemption value over USD 50 million and up to USD 75 million; and iii) minimum discount of 50 per cent of book value for the redemption value of USD 75 million and up to USD 100 million. 3. All other terms and conditions stipulated in A.P. (DIR Series) Circular No. 39 dated December 8, 2008 will continue to be applicable. This facility shall come into force with immediate effect and the entire procedure of buyback should be completed by December 31, 2009 as specified in A.P. (DIR Series) Circular No. 58 dated March 13, 2009. 4. AD Category - I banks may bring the contents of this circular to the notice of their constituents and customers concerned. 5. The directions contained in this circular have been issued under sections 10(4) and 11 (1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and is without prejudice to permissions / approvals, if any, required under any other law. 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Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2008-09/461 · issued 28 Apr 2009. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Who does what — compliance checklist
⚙️ Operations
  • Maintain records of approvals and discounts applied for each buyback.
📜 Compliance
  • Advise corporate clients on the revised FCCB buyback limits and tiered discount requirements.
  • Verify that buyback proposals submitted to RBI include proof of internal accruals and applicable discount.
  • Ensure all buyback transactions are completed by December 31, 2009, as per earlier circular.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (AD Category-I banks, Indian companies with outstanding FCCBs, Corporate treasuries managing foreign currency debt), your first concrete step on “FCCB Buyback Limit Raised to USD 100 Mn with Tiered Discounts” is: “Advise corporate clients on the revised FCCB buyback limits and tiered discount requirements.” (RBI issued this 28 Apr 2009).

  1. Circular: RBI/2008-09/461 -- FCCB Buyback Limit Raised to USD 100 Mn with Tiered Discounts
  2. Issued: 28 Apr 2009
  3. Action required: Advise corporate clients on the revised FCCB buyback limits and tiered discount requirements.
  4. Action required: Verify that buyback proposals submitted to RBI include proof of internal accruals and applicable discount.
  5. Action required: Ensure all buyback transactions are completed by December 31, 2009, as per earlier circular.
  6. Action required: Maintain records of approvals and discounts applied for each buyback.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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BankPulse Compliance Evidence Pack — generated 05 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=4959&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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