HomeCirculars › RBI/2010-11/67

Master Circular on Guarantees and Co-acceptances (2010)

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Issued by RBI: 01 Jul 2010  ·  Decoded by BankPulse: 20 Jun 2026, 14:17 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI consolidated all instructions on bank guarantees and co-acceptances into a single master circular effective July 1, 2010. It covers norms for unsecured guarantees, fraud prevention, FEMA-related guarantees, and payment of invoked guarantees. Applicable to all scheduled commercial banks except RRBs.

What changed

This master circular updates the previous version dated July 1, 2009, by incorporating all instructions issued up to June 30, 2010. It consolidates guidelines on guarantee business, including norms for unsecured advances and guarantees, precautions against fraud, and restrictions on inter-company and NBFC-related guarantees. The circular also includes updated references to FEMA regulations for guarantees on exports and foreign transactions.

What it means for you

Banks must ensure their guarantee and co-acceptance policies align with the consolidated instructions, particularly on risk assessment and fraud prevention. The circular reinforces the need for robust internal controls and adherence to exposure norms for unsecured guarantees. Lenders should review their contingent liability portfolios to maintain soundness, as these off-balance sheet items carry risk weights.

What you must do

Who it affects

All scheduled commercial banks (excluding RRBs), Bank guarantee and credit departments, Compliance and risk management teams, Branches handling export and foreign exchange guarantees

Does this circular apply to Regional Rural Banks?

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

What are the key precautions for issuing guarantees?

Banks must follow norms for unsecured advances, implement fraud prevention measures, adhere to Ghosh Committee recommendations, and maintain internal control systems. Specific guidelines also cover guarantees for directors, stock brokers, and state governments.

Are there restrictions on guarantees for inter-company deposits or NBFCs?

Yes, the circular imposes restrictions on guarantees for inter-company deposits/loans and placement of funds with NBFCs. Banks must follow these limits to manage contingent liabilities.

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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, 14:17 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=5813&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.