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Microlesson · 5-min read

Types of Bank Advances — Funded vs Non-Funded

## Types of Bank Advances

All bank loans (advances) are classified based on whether the bank actually disburses funds to the borrower.

### Funded Advances

The bank physically transfers funds to the borrower.

ProductHow It Works
Cash Credit (CC)Running limit sanctioned against stock/debtors; borrower draws as needed
Overdraft (OD)Borrower permitted to draw beyond current account balance up to a sanctioned limit
Demand LoanLump sum disbursed, repayable on demand or at fixed schedule
Bills Discounted & PurchasedBank pays the bill amount upfront and recovers from the drawee at maturity
Participation on Risk-Sharing BasisBank co-funds a loan originated by another bank
Interest-Bearing Staff LoansLoans at concessional/standard rates extended to bank employees

### Non-Funded Advances

No actual outflow of funds at sanction; bank assumes a contingent commitment.

ProductHow It Works
Letter of Credit (LC)Bank assures payment to a seller on behalf of the buyer when documents are presented
Bank Guarantee (BG)Bank undertakes to pay a third party if the customer fails to honour an obligation

> Key Distinction: Non-funded advances appear as contingent liabilities in the Balance Sheet, not as direct loans. The bank's liability crystallises only on default.

Worked example

### Example 1

Funded vs Non-Funded — Side by Side:

A textile manufacturer imports yarn and asks its bank to open an LC for ₹20 lakh. The bank does not pay the supplier today — it only commits to pay when shipping documents are presented. This is a non-funded advance (contingent liability).

The same manufacturer also needs day-to-day working capital. The bank sanctions a Cash Credit limit of ₹30 lakh against stock. When the company draws ₹18 lakh from this limit, that ₹18 lakh outflow is a funded advance (actual disbursement).

### Example 2

Bank Guarantee — Non-Funded Nature:

A contractor bids for a government project and the tender requires a Performance Guarantee of ₹10 lakh. The contractor's bank issues a BG for ₹10 lakh. The bank has not paid anything yet — the guarantee only triggers if the contractor fails to complete the project. Until that happens, the bank's books show ₹10 lakh as a contingent liability under non-funded exposure.

⚠️ Common exam mistakes

  • Treating Letter of Credit as a funded loan — LC is non-funded because no funds are disbursed at sanction; funds flow only when compliant documents are presented.
  • Treating Bank Guarantees as assets or direct loans — they are contingent liabilities until invoked.
  • Omitting staff loans and bill discounting when listing examples of funded advances.
  • Saying non-funded advances carry no risk — they carry credit risk if the contingent liability is triggered.
Reference:
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