Types of Collaterals and Their Characteristics | PAPER II – PRINCIPLES & PRACTICES OF BANKING | MODULE B: FUNCTIONS OF BANKS

Types of Collaterals and Secured/Unsecured Loans

Types of Collaterals and Their Characteristics


Types of Collaterals and Their Characteristics | PAPER II – PRINCIPLES & PRACTICES OF BANKING | MODULE B: FUNCTIONS OF BANKS

Collateral refers to an asset that a borrower offers to a lender to secure a loan. If the borrower defaults, the lender can seize the collateral to recover the loan amount.

1. Types of Securities

  • Tangible Securities: Physical assets such as land, buildings, goods, and vehicles.
  • Intangible Securities: Non-physical rights like book debts, shares, debentures, and life insurance policies.

2. Secured vs. Unsecured Loans

Secured Loans: Backed by collateral. Example: Home loans, gold loans.

Unsecured Loans: Not backed by any asset. Based on creditworthiness. Example: Personal loans, credit card debt.

3. Effectiveness of Securities

  • Marketability: Should be easily saleable.
  • Legal enforceability: Should be supported by valid legal documents.
  • Value stability: Value should not fluctuate drastically.

4. Specific Types of Collaterals

Land and Buildings

Common collateral for term loans. Requires proper title and valuation.

Example: Mr. A pledges a residential property worth ₹50 lakhs for a loan of ₹30 lakhs.

Goods

Includes raw materials, finished goods. Risk of perishability must be considered.

Documents of Title to Goods

Includes bills of lading, warehouse receipts. Transferable documents that prove ownership.

Advances against Life Insurance Policies

Only policies with surrender value are accepted. Assignment of policy is required.

Advance Against Shares

Loan against dematerialized shares. Prone to market volatility.

Illustration: If 1,000 shares of ₹100 each (market value ₹120) are pledged, and margin is 40%, eligible loan = 60% × ₹1,20,000 = ₹72,000.

Advance Against Debentures

Accepted if listed and actively traded. Interest-bearing instruments.

Loan against Book Debts

Firms can get advances against receivables. Requires ledger scrutiny.

Mathematical Example: If book debts = ₹10,00,000 and margin = 25%, loan = 75% × ₹10,00,000 = ₹7,50,000.

Loan against Term Deposits

Fully secured loans with low risk. Example: Loan up to 90% of FD value.

Loan against Gold Ornaments

Popular among individuals. Loan amount depends on purity and market price of gold.

Illustration: Gold weight: 50g, purity: 22K, rate: ₹5,500/gm, margin: 25% → Eligible loan = 75% × (50 × 5,500) = ₹2,06,250.

Supply Bills

Used in government contracts. Must be supported by performance certificate.

Vehicle Finance

Vehicle serves as the security. Registration and insurance are necessary.


Multiple Choice Questions (MCQs)

  1. Which of the following is an intangible collateral?
    a) Land
    b) Vehicle
    c) Shares
    d) Gold
    Answer: c
  2. What percentage of book debts is usually considered for loan after 25% margin?
    a) 100%
    b) 25%
    c) 50%
    d) 75%
    Answer: d
  3. Which loan does not require any collateral?
    a) Home Loan
    b) Education Loan
    c) Personal Loan
    d) Vehicle Loan
    Answer: c
  4. The risk of value fluctuation is highest in loans against:
    a) Life Insurance Policies
    b) Shares
    c) Fixed Deposits
    d) Book Debts
    Answer: b
  5. What document is required to transfer ownership of goods while in transit?
    a) Insurance Policy
    b) Bill of Lading
    c) Sale Deed
    d) Share Certificate
    Answer: b
  6. A loan against ₹1,00,000 FD at 90% advance will give how much loan?
    a) ₹1,00,000
    b) ₹90,000
    c) ₹80,000
    d) ₹70,000
    Answer: b
  7. Vehicle loans require:
    a) Insurance Certificate
    b) Land Valuation Report
    c) Book Debts Ledger
    d) Demat Account
    Answer: a
  8. Loan against gold ornaments is influenced by:
    a) Market Rate and Weight
    b) Debenture Interest
    c) Surrender Value
    d) Vehicle Registration
    Answer: a
  9. Margin is defined as:
    a) Total loan given
    b) Part retained by bank
    c) Interest charged
    d) Fee on loan
    Answer: b
  10. Debentures are:
    a) Equity instruments
    b) Collateral documents
    c) Fixed-income securities
    d) Term Deposits
    Answer: c

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