HomeCirculars › RBI/2009-10/81

Master Circular: Guarantees, Co-Acceptances & Letters of Credit for UCBs

Live · in forceNo withdrawal recorded as of 20 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
Issued by RBI: 01 Jul 2009  ·  Decoded by BankPulse: 20 Jun 2026, 19:18 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI consolidated all instructions on guarantees, co-acceptances, and letters of credit for Primary Urban Co-operative Banks (UCBs) as of June 30, 2009. Key limits: total guarantees capped at 10% of owned resources; unsecured guarantees at 25% of owned funds or total guarantees (whichever lower); maximum guarantee tenure 10 years.

What changed

This master circular updates and consolidates all prior guidelines on guarantees, co-acceptances, and letters of credit for UCBs up to June 30, 2009. It replaces the previous master circular dated July 1, 2008. No new policy changes were introduced; it is a compilation of existing instructions.

What it means for you

UCBs must adhere to strict limits on non-fund based business: total guarantees cannot exceed 10% of owned resources (paid-up capital + reserves + deposits), and unsecured guarantees are capped at 25% of owned funds or 25% of total guarantees, whichever is lower. Guarantees should be short-term, preferably secured, and not exceed 10 years. Performance guarantees are allowed only for scheduled UCBs with caution.

What you must do

Who it affects

Primary (Urban) Co-operative Banks (UCBs), Board of Directors of UCBs, Credit and risk management teams of UCBs

Can UCBs issue performance guarantees?

Only scheduled UCBs may issue performance guarantees, and that too with due caution. Non-scheduled UCBs should restrict to financial guarantees only, as per the general rule that banks may provide only financial guarantees.

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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=5123&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.