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Microlesson · 5-min read

Classification of Advances and Modes of Creating Security

## Classification of Advances

Advances are classified on three dimensions:

```

Advances

├── Sector-wise: Priority | Non-Priority

├── Security-wise: Secured | Unsecured

└── Prudential: Standard | NPAs (Sub-standard, Doubtful, Loss)

```

### 1. Sector-Wise Classification

RBI issues guidelines for lending to the Priority Sector, covering:

  • Rate of interest and service charges
  • Receipt, sanction, rejection, disbursement register
  • Issue of Loan Application Acknowledgement
  • Targets for priority sector lending

---

### 2. Security-Wise Classification

TypeDescription
Primary SecurityPrincipal security offered by the borrower — the one against which credit is extended
Collateral SecurityAdditional/supplementary security; can be tangible/intangible, movable/immovable

Common securities accepted by banks:

Personal guarantees, Goods/Stocks/Debtors, Gold, Immovable property, Plantations, Third-party guarantees, Banker's general lien, LIC policies, Stock exchange securities.

---

### 3. Modes of Creating Security (Critical for Exam)

ModeKey FeatureOwnershipPossession
MortgageTransfer of interest in immovable propertyRemains with mortgagorRemains with mortgagor
PledgeDelivery of goods; specific (fixed) chargeRemains with pledger (borrower)Transferred to bank
HypothecationEquitable charge on movables; no deliveryRemains with borrowerRemains with borrower (as agent/trustee of bank)
AssignmentTransfer of actionable claims (book debts, LIC policies)Transferred to bank
Set-offBank adjusts debit balance against credit balance in another account
LienLegal right to seize and dispose of assetRemains with ownerSeized by lender upon default

Key distinctions:

  • Pledge vs Hypothecation: In pledge, possession transfers to bank; in hypothecation, borrower retains possession as agent/trustee.
  • Set-off: Applies across all branches (all branches = one entity); covers time-barred debts too.
  • Assignment: Only actionable claims (book debts, LIC policies) — not physical goods.

---

### Two Types of Mortgage

Registered MortgageEquitable Mortgage
By a registered instrument ('Mortgage Deed') signed by mortgagorBy mere delivery of title deeds with intent to create security
Formal, registered with sub-registrarInformal, no registration required

Worked example

### Example 1

Exam Scenario: A bank lends against stocks of cotton stored in its own godown (bank controls godown). What mode of security is this?

Answer: Pledge. The goods are physically delivered to (possessed by) the bank. The borrower retains legal ownership but the bank has possession. This creates a specific/fixed charge.

### Example 2

Exam Scenario: A working capital loan is secured against the borrower's own stocks lying in the borrower's factory. The borrower has signed a hypothecation agreement.

Answer: Hypothecation. The borrower retains both ownership and possession (as agent/trustee of the bank). This is typical for cash credit facilities secured by current assets. The charge is an equitable charge, not a legal charge.

### Example 3

Exam Scenario: A borrower has a savings account with ₹2 lakh and an overdue loan account with ₹1.5 lakh at the same bank. Can the bank use set-off?

Answer: Yes. Set-off allows the bank to adjust the debit balance (loan) against the credit balance (savings account). Both accounts are in the same name and same right. All branches are treated as one entity, so this works even if accounts are at different branches.

⚠️ Common exam mistakes

  • Confusing pledge and hypothecation: In pledge, BANK has possession; in hypothecation, BORROWER has possession (as agent/trustee). This distinction appears frequently in exams.
  • Stating that any asset can be assigned — only actionable claims (book debts, LIC policies) can be assigned to banks as security, not physical goods.
  • Forgetting that set-off covers time-barred debts as well — a common trick question.
  • Confusing primary and collateral security: primary = the main security for which the loan is given; collateral = additional/supplementary security.
Reference:
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