HomeCirculars › RBI/2012-13/346

ECB Rules for MFIs and NGOs Extended, Full Hedging Mandated

Current · Source: Reserve Bank of India · RBI/2012-13/346 · issued 20 Dec 2012 · ~1 min read
Quick answerRBI has extended existing ECB guidelines for MFIs and NGOs until further review. The key requirement: all such borrowings must be fully hedged. AD Category-I banks must verify hedging compliance at drawdown.
The rule, in the simplest words
How it plays out — a real example

Priya, a forex & trade-finance officer in Indore, is processing an ECB drawdown for a local NGO. She remembers the RBI rule: before releasing the funds, she must verify that the NGO has a full hedge contract. She calls the NGO's finance manager to confirm the hedge is active, then checks the documentation before approving the drawdown.

What changed

RBI has decided that the ECB guidelines for MFIs and NGOs, as specified in the December 2011 circular, will continue to apply until further notice. No new substantive changes were introduced; the circular primarily confirms the status quo and reiterates the full hedging requirement.

What it means for you

Banks dealing with MFI/NGO ECB proposals must ensure that the forex exposure is fully hedged at the time of drawdown. This maintains the existing compliance burden and does not relax any conditions. Lenders should update their internal processes to verify hedging documentation before allowing drawdowns.

What you must do

Who it affects

AD Category-I banks, Micro Finance Institutions (MFIs), Non-Government Organizations (NGOs) engaged in microfinance, Borrowers availing ECB under automatic route

❓ Common questions

What is the key requirement for MFIs and NGOs borrowing under ECB?

The borrowing must be fully hedged against forex risk. The designated AD bank must confirm this at the time of drawdown.

Does this circular introduce any new rules?

No. It simply extends the existing guidelines from the December 2011 circular until further review, with no changes to the substantive requirements.

What should AD Category-I banks do to comply?

Banks must ensure that the forex exposure of the borrower is fully hedged at drawdown, and bring the circular's contents to the notice of their customers.

📜 Read the original circular — full text as issued by RBI
RBI/2012-13/346 A.P. (DIR Series) Circular No. 63 December 20, 2012 To All Category-I Authorised Dealer Banks Madam / Sir, External Commercial Borrowings (ECB) for Micro Finance Institutions (MFIs) and Non-Government Organizations (NGOs) - engaged in micro finance activities under Automatic Route Attention of Authorized Dealer Category-I (AD Category-I) banks is invited to the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange) Regulations, 2000, notified vide Notification No. FEMA 3/2000-RB dated May 3, 2000 , amended from time to time, A.P. (DIR Series) Circular No. 5 dated August 1, 2005 , amended from time to time, A.P. (DIR Series) Circular No. 40 dated April 25, 2005 and A.P. (DIR Series) Circular No. 59 dated December 19, 2011 relating to the External Commercial Borrowings (ECB). 2. It has been decided that the extant guidelines as specified in A.P. (DIR Series) Circular No. 59 dated December 19, 2011 will continue to be applicable until further review. 3. Hedging: ECB by MFIs/NGOs should be fully hedged. Designated AD has to ensure at the time of drawdown that the forex exposure of the borrower is fully hedged. 4. AD Category - I banks may bring the contents of this circular to the notice of their constituents and customers. 5. The directions contained in this circular have been issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and are without prejudice to permissions / approvals, if any, required under any other law. Yours faithfully, (Rashmi Fauzdar) Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2012-13/346 · issued 20 Dec 2012. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Who does what — compliance checklist
⚙️ Operations
  • Verify hedging compliance at the time of drawdown and maintain records.
📜 Compliance
  • Ensure that all ECB drawdowns by MFIs and NGOs are fully hedged as per the circular.
  • Communicate the continued applicability of the December 2011 ECB guidelines to your constituents and customers.
  • Review your internal ECB processing checklists to include mandatory hedging verification.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (AD Category-I banks, Micro Finance Institutions (MFIs), Non-Government Organizations (NGOs) engaged in microfinance, Borrowers availing ECB under automatic route), your first concrete step on “ECB Rules for MFIs and NGOs Extended, Full Hedging Mandated” is: “Ensure that all ECB drawdowns by MFIs and NGOs are fully hedged as per the circular.” (RBI issued this 20 Dec 2012).

  1. Circular: RBI/2012-13/346 -- ECB Rules for MFIs and NGOs Extended, Full Hedging Mandated
  2. Issued: 20 Dec 2012
  3. Action required: Ensure that all ECB drawdowns by MFIs and NGOs are fully hedged as per the circular.
  4. Action required: Verify hedging compliance at the time of drawdown and maintain records.
  5. Action required: Communicate the continued applicability of the December 2011 ECB guidelines to your constituents and customers.
  6. Action required: Review your internal ECB processing checklists to include mandatory hedging verification.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

💬 Banker Discussion

Discuss this circular with fellow bankers — reply, upvote what helps, report what doesn’t belong. Be professional; no client data. Views are the commenter’s own, not BankPulse’s.

Loading comments…
BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7769&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
Public beta — plain-English informational summaries. Always verify against the official RBI source (circular number cited on every page) before making compliance, credit, treasury, audit, or operational decisions. · Join our WhatsApp channel ↗