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Writer's pictureCA Prabhash Choudhary

External Commercial Borrowings (ECBs) for Startups

Are you a promising Indian startup looking to secure funds for growth and expansion? External Commercial Borrowings (ECBs) offer an attractive avenue to raise capital from foreign sources, with flexible terms and favorable regulations specifically designed for startups.


Startup founder discussing External Commercial Borrowings (ECBs)
External Commercial Borrowings (ECBs) for Startups by PCA and Co.

In this guide, we'll delve into the intricacies of ECBs for startups, outlining the eligibility criteria, permissible forms of borrowing, limits, and end-uses. We'll also discuss the risks involved and best practices to navigate this fundraising option effectively.


What Are ECBs?

External Commercial Borrowings (ECBs) are commercial loans raised by eligible resident entities (in this case, startups) from recognized non-resident entities. These borrowings are governed by the Foreign Exchange Management Act (FEMA) and are subject to specific regulations and guidelines set by the Reserve Bank of India (RBI).


Why Consider ECBs for Your Startup?

  • Access to Foreign Capital: Tap into a wider pool of investors and lenders beyond domestic markets.

  • Favorable Interest Rates: Often, ECBs offer lower interest rates than domestic borrowing options.

  • Flexible Repayment Terms: ECBs provide greater flexibility in structuring repayment schedules compared to traditional loans.

  • Reduced Regulatory Burden: Startups enjoy a streamlined regulatory framework for raising ECBs.


Eligibility Criteria for Startups

To avail of the ECB facility, your startup must meet the following criteria as of the date of raising funds:

  • Recognition: Recognized as a startup by the Central Government.

  • Lender/Investor: The lender/investor must be a resident of a country compliant with the Financial Action Task Force (FATF) regulations.


Key Provisions of the ECB Framework for Startups

  • Maturity: The minimum average maturity period for the ECB is three years.

  • Forms of Borrowing: Borrowing can be in the form of loans or non-convertible, optionally convertible, or partially convertible preference shares.

  • Currency: The ECB can be denominated in any freely convertible currency, Indian Rupees (INR), or a combination.

  • Amount: The borrowing limit per startup is USD 3 million (or equivalent) per financial year.

  • End Uses: ECBs can be used for any expenditure related to the startup's business operations.

  • Security: Startups have the flexibility to choose the type of security to offer lenders.

  • Hedging: Foreign lenders providing INR-denominated ECBs can hedge their exposure through permitted derivative products.


Risks and Mitigation Strategies

  • Exchange Rate Risk: Borrowing in foreign currency exposes your startup to exchange rate fluctuations. Consider hedging strategies to mitigate this risk.

  • Interest Rate Risk: Changes in interest rates can impact your repayment obligations. Explore interest rate derivatives to manage this risk.


Key Takeaways

  • ECBs offer a valuable avenue for startups to access foreign capital with favorable terms.

  • Understand the eligibility criteria, permissible forms of borrowing, and associated risks.

  • Develop a sound financial strategy and risk management plan to effectively utilize ECBs.


If you're a startup seeking growth capital, PCA & Co. can guide you through the ECB process. Our expertise in financial advisory and regulatory compliance can help you secure the funding you need to achieve your business goals.


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