As reported on October 14, 2020, the Reserve Bank of India (RBI) has clarified that loans, which have remained standard without any defaults as of March 1, 2020, will be eligible for restructuring under the pandemic-related resolution framework, issued on August 6. According to the RBI, a loan account that was due for more than 30 days as on March 1, 2020, but subsequently got regularised, will not be ineligible for resolution under the Covid-19 resolution framework, because the framework is applicable only for eligible borrowers. Such accounts, however, may still be resolved under the prudential framework of June 7, 2019.

The regulator also said that restructuring of under-implementation projects loans, involving deferment of date of commencement of operations (DCCO) are excluded from the scope of the said framework. Therefore, such accounts will continue to be governed by the notification, dated February 7, 2020, and the other relevant instructions, applicable to specific category of lending institutions. If there are more than one lender to a single borrower whose resolution is undertaken, all lending institutions will have to enter into an inter-creditor agreement.

As for whether loans of Rs 100 crore and above will require an independent credit evaluation by any one credit-rating agency. If credit opinion is obtained from more than one rating agency, all such credit opinions must be RP4 rating or above.

The new definition of micro, small and medium enterprises (MSMEs), effective from June 26, will not impact their eligibility for resolution but will be based on the definition that existed as of March 1, 2020. Any company from any sector is eligible for resolution subject to the August 6 circular, except those exclusions prescribed in paragraph 2 of the annex and those sector-specific thresholds not specified in the circular of September 7. However, lenders shall have to make their own internal assessments for eligibility.

Loans against property will be eligible for recast provided they do not fall under the personal loan category. The quantum of the loan, eligible for recast, depends on the outstanding as on the date of invocation, March 1, 2020, if the account was a standard one.

Under this scheme, all farm credit exposures, including non-banking financial institution (NBFCs), can be recast, as per the RBI. But loans to allied activities like dairy, fisheries, animal husbandry, poultry, bee-keeping, and sericulture are excluded from the scope of the framework. However, loans given to farmer households are eligible for resolution if not under other exclusion conditions as listed in the framework.

Regarding realty sector, the RBI says, the requirement of inter-creditor agreement is a basic feature of the prudential framework for resolution, issued on June 7, 2019, and so that of the pandemic resolution framework. However, there is sufficient flexibility to the lenders to formulate such pacts in respect of a legal entity to which they have exposure, addressing the specific requirements of each borrowers on a case-to-case basis, such as designing different resolution approaches for different projects under the same borrower within a pact.

As for borrowers, ineligible for resolution under the circular dated August 6, 2020, all the extant instructions shall still be effective. However, if any entity is otherwise eligible to be resolved under the new resolution framework, only this framework can be used for resolving the stress due to the pandemic.

All microfinance institution/ self-help group loans that meet the basic eligibility criteria are eligible for resolution if they are covered by the specific exclusions. However, personal loans from these categories will not be recast. Likewise, credit substitutes, such as corporate bonds and commercial papers are also eligible for resolution.

The RBI made it clear that the September 7 instructions are applicable to all borrowers whose resolution is being undertaken as per the August 6, 2020.

Courtesy: Business Standard

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