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A comparison of Tier I (Perpetual Bonds) & Tier II bonds (Lower Tier II or Subordinated debt / Upper Tier II Bonds)

 

DETAILS
Innovative Perpetual Debt
Upper Tier II
Lower Tier II or Subordinated Debt
CAPITAL
Tier I
Tier II
Tier II
CURRENCY OF ISSUE
Indian Rupees
(a) Indian Rupees
(b) Prior approval of RBI, for issuance in foreign currency
Indian Rupees
LIMITS
(a) Should not exceed 15 per cent of total Tier I capital
 
(b) Instruments in excess of the above limits shall be eligible for Tier II, subject to limits prescribed for Tier II capital
Should not exceed 100% of Tier I capital
Should not exceed 50% of Tier I capital
MATURITY
Perpetual
Minimum maturity of 15 years
(a) Initial maturity of less than 5 years or with a remaining maturity of one year should not be included
 
(b) If the bonds are issued in the last quarter of the year, they should have a minimum tenure of 63 months
RATE OF INTEREST
Fixed or floating rate referenced to a rupee interest benchmark rate
Fixed or floating rate referenced to a rupee interest benchmark rate
Interest rate should not be more than 200 bps above the yield on G Sec of equal residual maturity at the time of issue.
OPTIONS
Only Call option, can be exercised only after a minimum period of ten years, with prior approval from RBI
Only Call option, can be exercised only after a minimum period of ten years, with prior approval from RBI
The instruments should be 'vanilla' with no special features like options etc
STEP UP OPTION
May have a step-up option, may be exercised only once, in conjunction with the call option, after the lapse of ten years from the date of issue. The step-up shall not be more than 100 bps
May have a step-up option, may be exercised only once, in conjunction with the call option, after the lapse of ten years from the date of issue. The step-up shall not be more than 100 bps
NA
LOCK IN CLAUSE
(a) shall not be liable to pay interest, if the bank’s CRAR is below the minimum regulatory requirement; OR the impact of such payment results in bank’s CRAR falling below or remaining below the minimum requirement
 
(b) Banks may pay interest with the prior approval of RBI when the impact of such payment may result in net loss or increase the net loss, provided the CRAR remains above the regulatory norm
(a) shall not be liable to pay interest or principal even at maturity, if the bank’s CRAR is below the minimum regulatory requirement; OR the impact of such payment results in bank’s CRAR falling below or remaining below the minimum requirement
 
 
 
(b) Banks may pay interest with the prior approval of RBI when the impact of such payment may result in net loss or increase the net loss, provided the CRAR remains above the regulatory norm
NA
INTEREST PAYMENT
Shall not be cumulative
The interest amount due may be allowed to be paid in the later years subject to the bank complying with the above requirement
NA
SENIORITY OF CLAIM
(a) Superior to claims of investors in Equity shares
 
(b) Subordinated to the claims of all other creditors.
 
(a) Superior to claims of investors in Tier I capital
 
 
(b) Subordinated to the claims of all other creditors.
 
Subordinated to the claims of other creditors
REDEMPTION
With prior approval from RBI
With prior approval from RBI


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