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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Minimum mandatory hedge allows rollover of existing ECB hedges to cover full outstanding ECB exposure.</h1> Existing hedges for External Commercial Borrowings may be rolled over to the extent of the borrower's outstanding ECB exposure, including trade credits, because the regulatory prescription is a minimum mandatory hedge, permitting rollover to meet full exposure as reflected in the FEMA FAQ dated June 26, 2023.

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