HomeCirculars › RBI/2011-12/564

EEFC Balance Conversion: Netting Off Clarified

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: 16 May 2012  ·  Decoded by BankPulse: 20 Jun 2026, 03:09 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI clarifies that the mandatory 50% conversion of EEFC balances to rupees applies only to available balances after netting off earmarked amounts for forward/option contracts booked before May 10, 2012.

What changed

RBI issued a clarification on May 16, 2012, regarding the earlier circular (May 10, 2012) that mandated converting 50% of EEFC balances to rupees. The clarification specifies that the conversion requirement applies only to the available balance after deducting amounts earmarked for outstanding forward or option contracts booked before May 10, 2012.

What it means for you

Banks and their customers can now exclude funds already committed under forward/option contracts from the mandatory 50% conversion. This reduces the immediate liquidity impact on exporters who had hedged their forex exposure before the rule was announced. It provides relief by ensuring that hedged positions are not disrupted by the conversion requirement.

What you must do

Who it affects

AD Category-I banks, Exporters maintaining EEFC accounts, Customers with outstanding forward/option contracts

Does the 50% conversion apply to all EEFC balances?

No, it applies only to the available balance after netting off amounts earmarked for outstanding forward/option contracts booked before May 10, 2012.

What if a customer has forward contracts booked after May 10, 2012?

The clarification specifically mentions contracts booked before May 10, 2012. Contracts booked on or after that date are not covered by this netting provision.

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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, 03:09 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7218&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.