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Date: 2017-10-04 Category: Not Applicable State: Union Government Country: India

Section 24 and Section 56 of the Banking Regulation Act, 1949 – Maintenance of SLR and holdings of SLR in HTM category

Issued by Reserve Bank of India · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document from the Reserve Bank of India (RBI) announces a reduction in the Statutory Liquidity Ratio (SLR) for banks from 20.0% to 19.5% of their Net Demand and Time Liabilities (NDTL), effective October 14, 2017. It also revises the limit for SLR holdings under the Held to Maturity (HTM) category, to be implemented in a phased manner. Banks are permitted to shift excess SLR securities from HTM to AFS/HFT to comply with the new regulations. Key Points / Main Content: SLR Reduction: • SLR requirement reduced from 20.0% to 19.5% of NDTL, effective from the fortnight commencing October 14, 2017. HTM Category Limit Revision: • The ceiling on SLR holdings under the HTM category is reduced from 20.5% to 19.5% in a phased manner. • The limit will be 20% by December 31, 2017, and 19.5% by March 31, 2018. Shifting of Investments: • Banks can shift excess SLR securities from the HTM category to the AFS/HFT category to comply with the revised limits. • Direct sale from the HTM category is also permitted for this purpose. • This shifting is allowed in addition to the regular shifting permitted at the beginning of the accounting year (April). • Such transfers and sales to reduce SLR securities in HTM are excluded from the 5% cap on sales and transfers from HTM. Impact Analysis: Commercial Banks, Primary Urban Cooperative Banks (UCBs), State and Central Cooperative Banks (StCBs/CCBs) Impact: These banks are directly affected by the changes to the SLR requirements and HTM category limits. They need to adjust their holdings and investment strategies to comply with the new regulations. Action Required: • Reduce SLR to 19.5% of NDTL by October 14, 2017. • Reduce SLR holdings under HTM category to 20% by December 31, 2017, and further to 19.5% by March 31, 2018. • Shift excess SLR securities from HTM to AFS/HFT, utilizing the additional allowance for shifting. • Ensure compliance with the revised limits and reporting requirements.

Key Entities Referenced

Reserve Bank: The Reserve Bank of India, the central bank of India, which issued the notification. Banking Regulation Act, 1949: An act of Parliament in India that regulates the banking companies. Section 24 and Section 56 of the Act are mentioned. Commercial Banks: All commercial banks in India to whom this notification is addressed. Primary Urban Cooperative Banks: Primary Urban Cooperative Banks (UCBs) in India to whom this notification is addressed. State Cooperative Banks: State Cooperative Banks (StCBs) in India to whom this notification is addressed. Central Cooperative Banks: Central Cooperative Banks (CCBs) in India to whom this notification is addressed. Statutory Liquidity Ratio: Statutory Liquidity Ratio (SLR) is the reserve requirement that banks need to maintain in the form of liquid assets. Mumbai, Maharashtra: City in India where the Central Office of the Department of Banking Regulation is located.
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RBI/2017-18/70 DBR.No.Ret.BC.90/12.02.001/2017-18 October 4, 2017 All Commercial Banks, Primary (Urban) Co-operative Banks (UCBs) State and Central Co-operative Banks (StCBs/CCBs) Madam/Dear Sir, Section 24 and Section 56 of the Banking Regulation Act, 1949 – Maintenance of SLR and holdings of SLR in HTM category Please refer to our circulars DBR.No.BP.BC.65/21.04.141/2015-16 dated December 10, 2015 and DBR.No.Ret.BC.71/12.01.001/2016-17 dated June 7, 2017 on the captioned subject. 2. As announced in the Fourth Bi-monthly Monetary Policy Statement, 2017-18 on October 04, 2017, it has been decided to reduce the SLR requirement of banks from 20.0 per cent of their Net Demand and Time Liabilities (NDTL) to 19.5 per cent from the fortnight commencing October 14, 2017. A copy of the relative notification DBR.No.Ret.BC.91/12.02.001/2017-18 dated October 4, 2017 is attached. 3. Currently, the banks are permitted to exceed the limit of 25 per cent of the total investments under HTM category, provided the excess comprises of SLR securities and total SLR securities held under HTM category are not more than 20.5 per cent of NDTL. In order to align this ceiling on the SLR holdings under HTM category with the ____________________________________________________________________________________ ब��कंग �व�नयमन �वभाग, क�द्र�य कायार्लय, 12वीं और 13वीं मंिज़ल, क�द्र�य कायार्लय भवन, शह�द भगत �सहं माग,र् मुंबई 400001 टेल�फोन /Tel No: 22661602, 22601000 फैक्स/Fax No: 022-2270 5670, 2260 5671, 5691 2270, 2260 5692 Department of Banking Regulation, Central Office, 12th & 13th Floor, Central Office Bhavan, Shahid Bhagat Singh Marg, Mumbai - 400001 Tel No: 22661602, 22601000 Fax No: 022-2270 5670, 2260 5671, 5691 2270, 2260 5692mandatory SLR, it has been decided to reduce the ceiling from 20.5 per cent to 19.5 per cent in a phased manner, i.e. 20 per cent by December 31, 2017 and 19.5 per cent by March 31, 2018. 4. As per extant instructions, banks may shift investments to/from HTM with the approval of the Board of Directors once a year, and such shifting will normally be allowed at the beginning of the accounting year. In order to enable banks to shift their excess SLR securities from the HTM category to AFS/HFT to comply with instructions as indicated in paragraph 3 above, it has been decided to allow such shifting of the excess securities and direct sale from HTM category. This would be in addition to the shifting permitted at the beginning of the accounting year, i.e., in the month of April. Such transfer to AFS/HFT category as well as sale of securities from HTM category, to the extent required to reduce the SLR securities in HTM category in accordance with the regulatory instructions, would be excluded from the 5 per cent cap prescribed for value of sales and transfers of securities to/from HTM category under paragraph 2.3 (ii) of the Master Circular on Prudential Norms for Classification, Valuation and Operation of Investment Portfolio by Banks. Yours faithfully, (S.S. Barik) Chief General Manager-in-Charge ____________________________________________________________________________________ ब��कंग �व�नयमन �वभाग, क�द्र�य कायार्लय, 12वीं और 13वीं मंिज़ल, क�द्र�य कायार्लय भवन, शह�द भगत �सहं माग,र् मुंबई 400001 टेल�फोन /Tel No: 22661602, 22601000 फैक्स/Fax No: 022-2270 5670, 2260 5671, 5691 2270, 2260 5692 Department of Banking Regulation, Central Office, 12th & 13th Floor, Central Office Bhavan, Shahid Bhagat Singh Marg, Mumbai - 400001 Tel No: 22661602, 22601000 Fax No: 022-2270 5670, 2260 5671, 5691 2270, 2260 5692DBR.No.Ret.BC.91/12.02.001/2017-18 October 4, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (2A) of Section 24 read with Section 51 and Section 56 of the Banking Regulation Act, 1949 (10 of 1949) and in partial modification of the Notification Ref.DBR.No.BC.73/12.02.001/2016-17 dated June 7, 2017, the Reserve Bank hereby specifies that: With effect from October 14, 2017, every commercial bank, primary (urban) co- operative bank, state co-operative bank and central co-operative bank shall maintain in India assets (referred to as ‘SLR assets’ in the above Notification) the value of which shall not, at the close of business on any day, be less than 19.5 per cent of their total net demand and time liabilities in India as on the last Friday of the second preceding fortnight, valued in accordance with the method of valuation specified by the Reserve Bank from time to time. All other instructions contained in the Notification dated June 7, 2017, referred to above, shall continue to apply. (Sudarshan Sen) Executive Director ____________________________________________________________________________________ ब��कंग �व�नयमन �वभाग, क�द्र�य कायार्लय, 12वीं और 13वीं मंिज़ल, क�द्र�य कायार्लय भवन, शह�द भगत �सहं माग,र् मुंबई 400001 टेल�फोन /Tel No: 22661602, 22601000 फैक्स/Fax No: 022-2270 5670, 2260 5671, 5691 2270, 2260 5692 Department of Banking Regulation, Central Office, 12th & 13th Floor, Central Office Bhavan, Shahid Bhagat Singh Marg, Mumbai - 400001 Tel No: 22661602, 22601000 Fax No: 022-2270 5670, 2260 5671, 5691 2270, 2260 5692

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