​The 2026 working manual for Indian credit officers. MPBF, turnover and cash budget methods, DSCR, drawing power, rating, CGTMSE and the shift to Expected Credit Loss — with 40+ worked numericals and reusable formats. 82 pages. Instant download.​

Written for the credit note you have to produce by Friday.

Between November 2025 and April 2026, Indian banking regulation changed more than it had in the previous decade. The RBI repealed a shelf of Master Circulars and replaced them with entity-specific Directions. It finalised the Expected Credit Loss framework, live from 1 April 2027. The collateral-free limit for micro and small enterprises doubled. MSME thresholds moved. CGTMSE cover went to ₹10 crore.

This handbook was built against those rules, not the old ones.

It takes you from a borrower's raw balance sheet to a sanctioned, covenanted, defensible limit — through 15 chapters and more than 40 worked numericals you can reproduce on paper. You will learn to rebuild statements into the banker's classified format, compute a limit under MPBF Method I and II, the turnover method and the cash budget method, build a drawing power statement that survives audit, tabulate a six-year DSCR schedule, run a sensitivity analysis that tells you which covenant to write, and read the early warning signals that appear six quarters before an account goes bad.

It is also honest in a way most books in this field are not. The famous 1.33:1 current ratio is not an RBI rule — it is the arithmetic by-product of a 1975 committee recommendation the RBI withdrew in 1997. A 1.25 DSCR floor is bank policy, not regulation. This book tells you which numbers are hard and which are conventions, and flags openly where a figure could not be verified or where an official page is out of date.

Instant PDF download. Read on any device. No subscription.

Feature bullets

• ✅ 15 chapters, 82 pages, 40+ worked numericals — no padding
• ✅ All three working capital methods: MPBF (both Tandon methods), turnover, cash budget
• ✅ Full six-year DSCR schedule, break-even and sensitivity run
• ✅ Reusable formats: classified balance sheet, drawing power statement, DSCR schedule, 14-section credit note skeleton
• ✅ Updated to the RBI Directions of 2025–26 and the ECL framework effective 1 April 2027
• ✅ CGTMSE fee slabs, MSME classification, collateral-free limits, Mudra, PMEGP, TReDS
• ✅ Checklists, myth-vs-fact panels, 20 FAQs, glossary, 30-day action plan
• ✅ Instant download · works on phone, tablet, laptop · yours forever