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Master Direction · Reserve Bank of India

Master Direction – Reserve Bank of India (Commercial Paper and Non-Convertible Debentures of original or initial maturity upto one year) Directions, 2024

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The four dates on this rule

At a glanceA CP is an unsecured promissory note traded in the money market. This rule covers everyone who deals in Commercial Paper or these Non-Convertible Debentures. This rulebook is the 2024 Directions on Commercial Paper and these Non-Convertible Debentures.

Official RBI page

Numbers to remember

₹100 croreA body corporate needs ₹100 crore net worth, and legal power to borrow, to issue these. RBI Para 3(a)
₹5 lakhEvery CP or NCD is issued in units of ₹5 lakh. RBI Para 5(a)
seven daysA CP must run for seven days to one year. RBI Para 5(a)
ninety daysAn NCD must run for ninety days to one year. RBI Para 5(a)
four working daysFunds and CP/NCD units must both move within four working days of the deal. RBI Para 5(a)
25 per centIndividuals together cannot take more than 25 per cent of an issue. RBI Para 5(a)
three monthsThe issuer's CEO or CFO must certify fund use within three months, or by maturity. RBI Para 5(d)
six monthsA defaulting issuer cannot issue new CP or NCD until it repays, or six months, whichever comes first. RBI Para 5(j)
fifteen daysThe Debenture Trustee reports NCD status to RBI within fifteen days of each quarter. RBI Para 6

What it says

Must know

1. Applies to all CP/NCD dealers

This rule covers everyone who deals in Commercial Paper or these Non-Convertible Debentures.

2. Issuer's loans must be standard

The issuer's own loans from banks or NBFCs must be standard, not overdue, to issue a CP or NCD.

3. Net worth for other issuers

A body corporate needs ₹100 crore net worth, and legal power to borrow, to issue these.

4. Cooperative societies and LLPs too

Cooperative societies and LLPs with ₹100 crore net worth may also issue CP.

5. Every resident may invest

Every resident may invest in CP and NCD.

6. Non-residents invest within FEMA

A non-resident may invest only as much as FEMA rules allow.

7. No investing in related parties

Nobody may buy a CP or NCD issued by its own related party.

8. Minimum size five lakh

Every CP or NCD is issued in units of ₹5 lakh.

BankPulse example. An investor wants ₹12 lakh of a CP. That is not a multiple of ₹5 lakh, so the issuer offers ₹10 lakh or ₹15 lakh instead.

9. How long a CP runs

A CP must run for seven days to one year.

10. How long an NCD runs

An NCD must run for ninety days to one year.

11. No call or put options

A CP or NCD cannot carry a call or put option.

12. Cannot be underwritten

Nobody may underwrite or co-accept a CP or NCD issue.

13. Settled within four working days

Funds and CP/NCD units must both move within four working days of the deal.

14. Cap on individual investors

Individuals together cannot take more than 25 per cent of an issue.

BankPulse example. A company issues CP worth ₹200 crore. Individuals together may take 25 per cent of it, which comes to ₹50 crore.

15. CP always sold at discount

A CP is always issued at a discount to its face value.

16. NCD coupon can float

An NCD can carry a discount, a fixed coupon, or a floating coupon.

17. End-use must be disclosed

The issuer must state in the offer document what the money is for.

18. CEO/CFO certifies the fund use

The issuer's CEO or CFO must certify fund use within three months, or by maturity.

19. Minimum credit rating A3

A CP or NCD needs an A3 or better credit rating.

20. Every issue needs an IPA

Every CP or NCD issue needs an Issuing and Paying Agent.

21. Every NCD needs a Trustee

Every NCD issue also needs a Debenture Trustee.

22. Board sets the issue limit

The issuer's own board must approve its total CP and NCD limit.

23. CP buyback after seven days

A CP cannot be bought back in its first seven days.

24. NCD buyback after ninety days

An NCD cannot be bought back in its first ninety days.

25. No grace period on repayment

A CP or NCD must be repaid exactly on its due date.

26. Redemption funds ready by 3pm

The issuer must hand redemption money to the IPA by 3 pm.

27. Default reported by 5pm

A defaulting issuer must tell the IPA by 5 pm that day.

28. Barred till repaid or 6months

A defaulting issuer cannot issue new CP or NCD until it repays, or six months, whichever comes first.

29. IPA must report every issue

The IPA must report every new CP or NCD issue by 5:30 pm that day.

30. Trades reported within 15 minutes

Every secondary market trade is reported within fifteen minutes of execution.

31. Depositories report holdings

Depositories must tell RBI what CP and NCD they are holding, in demat form.

32. Debenture Trustee reports quarterly

The Debenture Trustee reports NCD status to RBI within fifteen days of each quarter.

33. IPA must confirm the issuer

The IPA must confirm the issuer is allowed to borrow this way.

34. CRA needs SEBI and RBI

Only a CRA registered with SEBI and accredited by RBI may rate CP or NCD.

35. Barred a month for breach

RBI may bar a rule-breaker from the CP/NCD market for a month at a time.

Background

1. Called the 2024 Directions

This rulebook is the 2024 Directions on Commercial Paper and these Non-Convertible Debentures.

2. Effective from 1 April 2024

The rule started on 1 April 2024.

3. What a CP is

A CP is an unsecured promissory note traded in the money market.

4. What an NCD is

An NCD is a secured money market instrument maturing within one year.

5. Credit enhancement is allowed

A bank or AIFI may back a CP or NCD issue with credit support.

6. Where CP and NCD trade

CP and NCD trade over the counter, on ETPs, or on approved stock exchanges.

7. Trading hours 9am to 5pm

CP and NCD trading runs from 9 am to 5 pm on working days.

8. RBI may bar the IPA

RBI may stop a rule-breaking IPA from acting as IPA for a period.

9. RBI can demand information

RBI can ask any CP or NCD market player for information.

10. Older deposit rule doesn't apply

An NBFC's CP funds under this rule are not treated as public deposits.

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