Sunday, 25 August 2019

External Borrowings & Concepts :

External Borrowings & Concepts :
External Commercial Borrowings (ECB): It is the borrowings by the Corporates and Financial Institutions from
International markets. ECBs include Commercial Bank loans, Buyer's Credit, Supplier's Credit, Securitized Instruments
such as Floating Rate Notes, Fixed Rate Bonds etc. ECBs are usually available at interest rate of 100 to 400 basis points
above LIBOR (London Inter Bank Offered Rate).
American Depository Receipt (ADR): It is a negotiable certificate of ownership in the shares of non-American
Company that trades in an American Stock Exchange. ADRs make it convenient for Americans to invest in foreign
companies as ADRs carry prices and dividends in dollars, and can be traded on the US stock exchanges like the shares of
US based companies.
Special Drawing Rights (SDR): It is the International Monetary Fund's own currency. The value of SDRs is set relative to a
basket of major currencies. It is used only among governments and IMF for balance of payments settlement.
Global Depository Receipt (GDR): These are the instruments through, which the Indian companies raise their
resources from international markets. It is a negotiable certificate issued by a depositary company (normally an
investment bank) representing the beneficial interest in shares of another company whose shares are deposited with the
depository. It is a Dollar denominated instrument, traded on Stock Exchange in Europe or USA or both and represents
publicly traded specified number of local currency equity shares of the issuing Company.
Foreign Direct Investment (FDI): An investment which is made directly on the production facilities (either by buying a
company or by establishing new operations of an existing company) of a country by a foreign source, usually a foreign
company. These investments are more enduring than foreign investment in shares and bonds.
Masala Bonds: Recently, the RBI has permitted banks to raise capital through "Masala Bonds" in the overseas market in
Indian Rupee. RBI's proactive steps acknowledged the potential of the market and issuance of these bonds from banks
will help broaden and deepen the market for making the product more sustainable in the long run as a financing option. It
definitely paves the way to develop the overseas market for rupee denominated bonds and enable the banks to shore-up
their capital requirements (Tier-I & II) for financing infrastructure and affordable housing projects.
Derivatives: A credit derivative derives its value from the credit quality of the underlying loan or bond or any other
financial obligation of an underlying company. The underlying asset can be equity, index, foreign exchange (forex),
commodity or any other asset. Derivative products initially emerged as hedging devices against fluctuations in commodity
prices and commodity-linked derivatives remained the sole form of such products for almost three hundred years. The
financial derivatives have become very popular in the recent years. Credit Derivatives are financial instruments designed to
transfer credit risk from the person / entity exposed to that risk to a person / entity who is willing to take on that risk.
SWAP refers to exchange of one asset or liability for a comparable asset or liability for the purpose of lengthening or
shortening maturities or raising or lowering coupon rates to maximize revenue or minimize financing costs. This may entail
selling one securities issue and buying another in foreign currency; it may entail buying a currency on the spot market and
simultaneously selling it forward. There are various types of SWAPs such as Equity swap, Currency swap, Credit swaps,
Commodity swaps, Interest rate swaps etc. These can be used to create unfunded exposures to an underlying asset since
counterparties can earn the profit or loss from actions in price without having to post the
notional amount in cash or collateral. Swaps can be used to hedge certain risks such as interest rate risk or to wonder on changes
in the expected direction of underlying prices.
Futures & Options: An agreement to buy or sell a fixed quantity of a particular commodity, currency or security for
delivery on a fixed date in the future at a fixed price. Unlike an 'option', a 'futures' contract involves a definite purchase or
sale and not an option to buy or sell. It may entail potential unlimited loss. However, Futures provide an opportunity to
those who must purchase goods regularly to hedge against changes in prices. An arrangement where the rate is fixed in
advance for the purchase or sale of foreign currency at a future date is called forward contract. Option is a contract,
which gives the holder the right but not the obligation. A call and put option is a right to buy and sell the underlying
product respectively.
Factoring and Forfeiting: Factoring is a method where by the factor undertakes to collect the debt assigned by exporter
where as international forfeiting is a method whereby the exporter sells the export bills to the forfeiter for cash. Forfeiting
is resorted to for export of capital goods on medium terms and long-term credit, whereas the factoring is mainly short-term
trade finance. In respect of forfeiting, the guarantee by the importer's banker is normally insisted upon whereas in
factoring such guarantee by the importers banker is usually not stipulated. Forfeiting is without recourse to the seller
(exporter), while factoring is undertaken both with and without recourse to the seller.

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