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Master Circular on Guarantees and Co-acceptances (2009)

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Issued by RBI: 01 Jul 2009  ·  Decoded by BankPulse: 20 Jun 2026, 19:18 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI consolidated all existing guidelines on bank guarantees and co-acceptances into a single Master Circular effective July 1, 2009. It covers norms for issuing guarantees, fraud prevention, foreign exchange regulations, and restrictions on inter-company guarantees. All scheduled commercial banks (excluding RRBs) must comply.

What changed

RBI updated its previous Master Circular dated July 1, 2008 by incorporating all instructions issued on guarantees and co-acceptances up to June 30, 2009. The circular consolidates existing rules without introducing new policy changes. It serves as a single reference document for banks.

What it means for you

Banks now have a unified framework to manage guarantee and co-acceptance business, reducing ambiguity. The circular reinforces existing norms on unsecured exposure limits, fraud prevention, and internal controls. Lenders must ensure their guarantee portfolios align with these consolidated instructions to avoid regulatory gaps.

What you must do

Who it affects

All scheduled commercial banks (excluding RRBs), Bank guarantee and letter of credit departments, Risk management and compliance teams, Foreign exchange operations teams

Does this Master Circular introduce any new rules for guarantees?

No, it consolidates all existing instructions issued up to June 30, 2009 into one document. Banks should treat it as the single reference for guarantee and co-acceptance guidelines.

Are Regional Rural Banks covered under this circular?

No, the circular explicitly excludes Regional Rural Banks (RRBs). It applies only to all other scheduled commercial banks.

What are the key areas covered in the circular?

It covers general guidelines, conduct of guarantee business, foreign exchange-related guarantees, restrictions on inter-company and NBFC guarantees, payment of invoked guarantees, co-acceptance of bills, and precautions for letters of credit.

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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, 19:18 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=5130&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.