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Directions · Reserve Bank of India

Reserve Bank of India (Commercial Banks – Securitisation Transactions) Directions, 2025

UR

The four dates on this rule

At a glanceThis document sets the rules a commercial bank follows when it securitises loans. Where the originator bought the loans, the rule also binds the lender it bought from. A warranty to replace an asset must be used within 120 days of the transfer.

Official RBI page

Numbers to remember

365 daysBanks cannot securitise loans that have less than 365 days left to run. RBI Para 5(4)
24 monthsFor loans up to 24 months, banks must keep at least 5% of the loan value at stake. RBI Para 11(1)
10 per centFor loans of more than 24 months and bullet loans the originator keeps 10 per cent. RBI Para 11(2)
five per centFor residential mortgage backed notes the originator keeps five per cent. RBI Para 12
one crore rupeesThe smallest securitisation note that may be issued is one crore rupees. RBI Para 27
Rs 1 croreEach investor must put in at least Rs 1 crore to buy securitisation notes. RBI Para 27
120 daysA warranty to replace an asset must be used within 120 days of the transfer. RBI Para 31(5)
seven yearsNon-retail exposures need at least seven years of performance history. RBI Para 40
1 per centAt the cut-off date no single borrower may be more than 1 per cent of the pool. RBI Para 73
50 per centBefore the first reset at least 50 per cent of the principal must have been repaid. RBI Para 85
25 per centFor residential mortgage backed deals the figure is 25 per cent. RBI Para 86

What it says

Chapter I. Preliminary

1. Securitisation rules for banks

This document sets the rules a commercial bank follows when it securitises loans.

Chapter II. General requirements for securitisation

Must know

1. 365-day loan floor

Banks cannot securitise loans that have less than 365 days left to run.

2. Overseas branches and FEMA

Securitising exposures of an overseas branch must not breach FEMA or its rules.

3. Five percent stake floor

For loans up to 24 months, banks must keep at least 5% of the loan value at stake.

BankPulse example. A bank securitises a pool of loans whose original maturity is 24 months. It must keep at least 5 per cent of the book value at stake. On a pool of one hundred crore rupees, that is five crore rupees.

4. Ten per cent retention

For loans of more than 24 months and bullet loans the originator keeps 10 per cent.

5. Ten percent stake floor

For longer loans or ones with bullet repayments, banks must keep at least 10% at stake.

6. Housing keeps five per cent

For residential mortgage backed notes the originator keeps five per cent.

7. No stake reduction

Banks cannot cut their required stake by hedging, selling or pledging it.

8. 20 percent deal cap

A bank's stake in one securitisation deal cannot exceed 20% of the notes issued.

9. One crore minimum ticket

The smallest securitisation note that may be issued is one crore rupees.

10. Minimum investor ticket

Each investor must put in at least Rs 1 crore to buy securitisation notes.

11. No control over the trust

The originator must not control the special purpose entity or its trustees.

12. No support for losses

The originator must not carry the losses of the special purpose entity.

13. One hundred twenty days

A warranty to replace an asset must be used within 120 days of the transfer.

Do it

14. Hold before you sell

The originator must have met the minimum holding period before securitising.

15. Tell the investors everything

Legal and financial risk information must be open to investors, on demand.

16. Listing threshold

Banks must list securitisation notes if fifty or more investors buy into one issue.

17. Arm's length dealing

Deals between a bank and its securitisation entity must be strictly at arm's length.

18. No interest in the trustees

The originator must hold no ownership or beneficial interest in the trustees.

Background

19. Bought loans carry the rule

Where the originator bought the loans, the rule also binds the lender it bought from.

20. Sell only for cash

The originator may sell assets to the entity only for cash, paid by transfer time.

Chapter III. Simple, transparent and comparable (STC) securitisations

1. Seven years of history

Non-retail exposures need at least seven years of performance history.

2. One per cent per obligor

At the cut-off date no single borrower may be more than 1 per cent of the pool.

3. Originator needs experience

The originator must have real experience of lending of the kind being securitised.

4. Sound underwriting throughout

Every claim in the pool must have been written on sound and prudent standards.

5. Retained tranches lose relief

A tranche the originator keeps does not get the simple and transparent treatment.

Chapter IV. Provision of facilities supporting securitisation structures

Must know

1. Half repaid before reset

Before the first reset at least 50 per cent of the principal must have been repaid.

2. A quarter for home loans

For residential mortgage backed deals the figure is 25 per cent.

3. Write down when it draws

The facility papers must say clearly when the facility may and may not be drawn.

4. Not the originator's shortfall

The originator must not cover a shortfall in liquidity support given by a third party.

Do it

5. Facility provider must be regulated

A facility provider must be regulated by at least one financial sector regulator.

6. Keep the cash flows apart

The servicer must hold the cash flows in trust and not mix them with its own.

Background

7. Same agency re-rates

Only the agency that first rated the deal may re-rate it for a reset.

8. Liquidity provider ranks first

Once a liquidity facility is drawn its provider ranks ahead of the senior tranche.

Chapter VI. Capital requirements for Securitisation exposures and Disclosures Norms

1. Third party data certified

Data taken from a third party must be certified by its auditors.

2. Capital rules apply

Capital for securitisation exposures follows the capital adequacy Directions.

3. Disclosure follows the accounts

Disclosure follows the financial statements Directions.

Chapter VII. Repeal and other provisions

1. Old actions preserved

Action already started under the old rules stays governed by those old rules.

Other RBI rules for commercial banks

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