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Microlesson · 5-min read

Drawing Power – Meaning, Calculation, and Bank Duties

## Drawing Power (DP)

### Meaning

Drawing Power is the maximum amount a borrower can withdraw from the working capital limit sanctioned by the bank.

### Drawing Power vs. Sanctioned Limit

Drawing PowerSanctioned Limit
Calculated based on primary security less margin on a particular dateTotal exposure the bank can take on a particular client (for CC, OD, etc.)

The account must be kept within both the drawing power and the sanctioned limit.

---

### Bank Duties Relating to Drawing Power

Stock Statement Age:

  • Stock statement should not be older than 3 months.
  • If older than 3 months → account is deemed "Irregular".

Stock Audit:

  • Bank should carry out stock audit for all accounts having funded exposure above the prescribed score/limit.

---

### Calculation of Drawing Power

```

Stock [at NRV (Net Realisable Value)] XXX

Less: Unpaid Stock

(a) Unpaid Creditors (XXX)

(b) Acceptances / LC (XXX)

______

XXX

Less: Margin on Stock (XXX)

______

Stock DP Component XXX

Add: Debtors XXX

Less: Ineligible Debtors (XXX)

______

XXX

Less: Margin on Debtors (XXX)

______

Debtors DP Component XXX

Total Drawing Power = Stock DP + Debtors DP

```

> Key Principle: Only paid stock and eligible debtors form the basis for drawing power. Unpaid creditors, LC-backed stock, and ineligible debtors are excluded before applying the margin.

Worked example

### Example 1

Drawing Power Calculation (Illustrative):

Stock at NRV = ₹10,00,000

Unpaid Creditors = ₹2,00,000

Acceptances/LC = ₹1,00,000

Margin on Stock = 25%

Eligible Stock = 10,00,000 – 2,00,000 – 1,00,000 = ₹7,00,000

After Margin = 7,00,000 × (1 – 25%) = ₹5,25,000

Debtors = ₹4,00,000

Ineligible Debtors (>90 days) = ₹50,000

Margin on Debtors = 40%

Eligible Debtors = 4,00,000 – 50,000 = ₹3,50,000

After Margin = 3,50,000 × (1 – 40%) = ₹2,10,000

Total Drawing Power = 5,25,000 + 2,10,000 = ₹7,35,000

⚠️ Common exam mistakes

  • Using stock at cost instead of NRV (Net Realisable Value) for drawing power calculation.
  • Forgetting to deduct unpaid creditors and LC/acceptances from stock before applying the margin — these represent stock not yet paid for by the borrower.
  • Confusing Drawing Power (dynamic, changes monthly based on stock/debtors) with Sanctioned Limit (static, set by credit committee).
  • Missing the 3-month rule for stock statements — if the statement is older than 3 months, the account is 'Irregular' regardless of the amount outstanding.
  • Including ineligible debtors (e.g., overdue beyond permitted days) in the debtors base for drawing power.
Reference: — RBI Guidelines on Working Capital Finance
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