HomeCirculars › RBI/2023-24/04

Master Circular on Guarantees and Co-acceptances 2023

Live · in forceNo withdrawal recorded as of 19 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
⏱ ~2 min read
Quick answerRBI consolidated all instructions on guarantees and co-acceptances for scheduled commercial banks (excluding Payments Banks and RRBs) as of March 31, 2023. Key updates include allowing guarantees beyond 10 years for long-term project loans, with ALM impact assessment.

What changed

This circular consolidates previous instructions on guarantees and co-acceptances issued up to March 31, 2023, replacing the 2022 master circular. It now explicitly permits banks to issue guarantees with maturities exceeding 10 years for long-term project loans, provided they assess the Asset Liability Management (ALM) impact.

What it means for you

Banks can now support longer-duration project loans with guarantees beyond the previous 10-year cap, but must carefully manage ALM risks. The circular reinforces existing norms on unsecured advances, fraud prevention, and restrictions on guarantees for NBFC fund placements. Compliance with FEMA and prudential norms remains mandatory.

What you must do

Who it affects

All Scheduled Commercial Banks (excluding Payments Banks and RRBs), Bank guarantee and co-acceptance departments, Credit and risk management teams, Compliance and ALM teams

Can we issue guarantees for more than 10 years now?

Yes, but only for long-term project loans where the bank also extends the loan beyond 10 years. You must assess the impact on Asset Liability Management before issuing such guarantees.

Does this circular change the rules for guarantees on behalf of directors?

No, the existing guidelines on guarantees for bank directors remain unchanged. The circular consolidates previous instructions without altering them.

Are there any new restrictions on guarantees for NBFCs?

No new restrictions; the existing prohibition on guarantees for placement of funds with NBFCs or non-bank entities continues as before.

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Official source: RBI/2023-24/04 on rbi.org.in ↗
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · published · 19 Jun 2026, 07:54 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12471&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.