HomeCirculars › RBI/2010-11/42

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

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Issued by RBI: 01 Jul 2010  ·  Decoded by BankPulse: 20 Jun 2026, 14:46 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI consolidated all guidelines on guarantees, co-acceptances, and letters of credit for Primary Urban Co-operative Banks (UCBs) as of June 30, 2010. Key limits: total guarantees capped at 10% of owned resources; unsecured guarantees at 25% of owned funds or total guarantees (whichever lower); no guarantee beyond 10 years.

What changed

This master circular updates and consolidates all previous instructions on guarantees, co-acceptances, and letters of credit for UCBs up to June 30, 2010. It replaces the earlier master circular dated July 1, 2009. No new policy changes were introduced; it is a compilation of existing guidelines.

What it means for you

UCBs must strictly adhere to the consolidated limits: 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 beyond 10 years are prohibited. Banks should prioritize secured guarantees and avoid concentration of unsecured commitments.

What you must do

Who it affects

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

What is the maximum tenure for a guarantee issued by a UCB?

Guarantees should not exceed 10 years in any case; short-term maturities are preferred.

How is the total guarantee volume capped?

Total outstanding guarantees at any time must not exceed 10% of the bank's total owned resources, which include paid-up capital, reserves, and deposits.

Can UCBs issue performance guarantees?

Only scheduled UCBs may issue performance guarantees with due caution; non-scheduled UCBs should provide only financial guarantees.

Track this rule
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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, 14:46 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=5758&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.