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Circular · Reserve Bank of India

Master Circular - Management of Advances - UCBs

UR

The four dates on this rule

At a glanceWorking capital is 25 per cent of turnover; the borrower brings 5 and the bank lends at least 20. This master circular binds every primary urban co-operative bank. The gold bullet loan runs at most 12 months from sanction.

Official RBI page

Numbers to remember

1 crore rupeesWorking capital up to 1 crore rupees, or 5 crore for micro and small firms, may be judged on projected turnover. RBI Para 2
25 per centWorking capital is 25 per cent of turnover; the borrower brings 5 and the bank lends at least 20. RBI Para 2
10 crore rupeesAt 10 crore rupees and above, normally 80 per cent is a loan and the rest cash credit. RBI Para 3
5 crore rupeesFrom 5 crore rupees of limits, banks seek declarations and exchange borrower information quarterly. RBI Para 5
2 lakh rupeesA gold bullet loan is capped at 2 lakh rupees at any point of time. RBI Para 7
12 monthsThe gold bullet loan runs at most 12 months from sanction. RBI Para 7
75 per centThe loan with interest must stay within 75 per cent of the gold's value, or it turns non-performing. RBI Para 7
4 lakh rupeesA bank meeting its priority sector targets may lend gold bullet loans up to 4 lakh rupees. RBI Para 7

What it says

Must know

1. Turnover method limits

Working capital up to 1 crore rupees, or 5 crore for micro and small firms, may be judged on projected turnover.

2. The 25-5-20 split

Working capital is 25 per cent of turnover; the borrower brings 5 and the bank lends at least 20.

BankPulse example. Suppose a firm projects a turnover of ₹4 crore for the year. Working capital is 25 per cent of that, which is ₹1 crore. The firm brings 5 per cent of turnover as its own money, which is ₹20 lakh. The bank lends at least 20 per cent of turnover, which is ₹80 lakh.

3. Eighty per cent as loan

At 10 crore rupees and above, normally 80 per cent is a loan and the rest cash credit.

4. No objection first

A borrower of another bank cannot be financed without that bank's no objection certificate.

5. Five crore, share notes

From 5 crore rupees of limits, banks seek declarations and exchange borrower information quarterly.

6. Restructuring, not evergreening

Restructuring exists to preserve a unit's value, never to evergreen a problem account.

7. No disguised bridges

The ban cannot be dodged by lending under another name, like notes or bonds.

8. Gold bullet loan terms

A gold bullet loan is capped at 2 lakh rupees at any point of time.

9. Twelve months to repay

The gold bullet loan runs at most 12 months from sanction.

10. Three-quarters cover kept

The loan with interest must stay within 75 per cent of the gold's value, or it turns non-performing.

11. Four lakh for achievers

A bank meeting its priority sector targets may lend gold bullet loans up to 4 lakh rupees.

12. No finance to buy gold

No advance may be given to buy gold in any form, coins and funds included.

13. No loans for savings plans

No loan may be given to buy small savings instruments such as Kisan Vikas Patras.

Do it

1. Policy reviewed yearly

The Board must review the bank's loan policy at least once a financial year.

2. Rates on the wall

The lowest and highest lending rates must be published and shown in every branch.

3. Declare at the counter

A new current account holder must declare his credit facilities at other banks.

4. Insist on audited accounts

A borrower with large limits must produce audited financial statements.

5. Statutory dues watched

Borrowers should pay provident fund and similar dues promptly; unpaid dues signal early sickness.

6. Breaches reported at once

Any crossing of sanction powers must be reported to head office immediately.

7. Watch the end use

Drawings from cash credit and overdraft must stay strictly for the sanctioned purpose.

8. Security checked after

Pledged and hypothecated security must stay untouched after sanction. It must still be worth enough to cover the loan.

9. Advances reviewed regularly

Advances must be reviewed on a regular basis against need and lending norms.

10. Watch large withdrawals

Banks must keep proper watch over clients' requests for large cash withdrawals.

11. Real estate policy first

The Board must approve prudential limits for real estate lending before it happens.

12. A bill discounting policy

The Board must approve a bill discounting policy consistent with working capital policy.

13. Straight to the group

Group lending must be direct; lending through intermediaries is not permitted.

Background

1. Who is covered

This master circular binds every primary urban co-operative bank.

2. Extra credit comes last

Temporary extra credit is considered only after the existing limit is fully used.

3. Rates set by the Board

Lending rates are the bank's own, set with Board approval from its costs.

4. Key facts to borrowers

Loan terms go to the borrower in the key facts statement format.

5. Room for rate rises

A floating rate personal loan needs headroom for a longer term or a bigger instalment.

6. Within delegated powers

No advance beyond delegated powers or without proper credit appraisal.

7. Valuers on a panel

The bank needs a system for realistic property valuation and a panel of valuers.

8. Act on diversion

Diverted funds can bring loan recall, cut limits and penal charges.

9. Sold stock is fraud

Hypothecated stock sold with proceeds kept from the loan account is normally treated as fraud.

10. What diversion means

Using short term working funds for long term ends, against the terms of sanction, is diversion of funds.

11. Credit bureau reporting

Credit information reporting follows the 2025 credit information Directions.

12. Three classes restructure

Standard, sub-standard and doubtful accounts may be restructured.

13. Bridge loans banned

Bridge loans and interim finance to any company are totally prohibited.

14. Repayment source is the test

A loan counts as a bridge when repayment depends on outside funds, not the asset's own earnings.

15. Not for state giants

As a matter of principle, large loans to public sector undertakings are not to be granted.

16. Genuine bills only

Bill discounting is for genuine commercial and trade bills, after proper appraisal.

17. Groups are normal business

Lending to self help groups is normal business under a Board approved policy.

What RBI has fined people for under this rulebook

RBI has imposed 7 monetary penalties on this kind of lender. In each one its own stated reason names the subject of this rulebook. Each one links to the press release it was read from.

This tells you the rulebook RBI named. It does not tell you which of the points on this page was broken, because RBI does not say. Read the order itself before drawing any conclusion about your own bank.

These come from RBI press releases. The penalty tracker holds them all. It also lists the penalties we could not place on any rulebook, and the reason for each one.

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