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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Reporting of invoked bank guarantees and external commercial borrowings: authorised dealers must file designated quarterly and ECB forms</h1> Annex IV requires authorised dealers to submit a quarter-end statement of bank guarantees invoked on behalf of residents, identifying amounts by category (bank guarantees issued; buyer's credit; supplier's credit; trade credits broken down up to one year and above one to less than three years), with specified contact and signatory fields, and date/place. Part V prescribes that external commercial borrowings may be accessed by specified instruments and that reporting is mandatory: applications/allotment use Form ECB (Annex I), actual ECB transactions use ECB-2 (Annex II), trade credit details use Form TC (Annex III), and guarantees/letters of undertaking/comfort issued by ADs in respect of trade credit are reported in Annex IV; operative effect: ADs must file these designated forms and quarterly statements to report ECB and invoked guarantees.
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