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Microlesson · 5-min read

Commercial Papers (CP), Inter-corporate Deposits and Other Short/Medium-term Sources

## Other Sources of Short / Medium-term Finance

### Inter-corporate Loans and Deposits (ICDs)

Organisations with surplus funds invest them short-term with other organisations. The rate of interest is higher than the bank rate and depends on the financial soundness of the borrower company. ICDs reduce dependence on bank financing.

### Commercial Papers (CP)

AspectDetails
What is CP?An unsecured promissory note issued by a firm for short-term borrowing
IssuersHighly rated corporate borrowers
Maturity7 days to less than 1 year
DenominationRs. 5 lakhs or multiples thereof

Advantages of CP

1. Unsecured — no collateral and no restrictive conditions.

2. Continuous fund source — maturing CP can be repaid by issuing fresh CP (roll-over).

3. Customizable maturity — firms set the period to suit their needs.

4. Available in tight money markets — can be issued even when liquidity is tight.

5. Lower cost — generally cheaper than commercial bank loans.

Limitations of CP

1. Credit rating requirement — only highly rated firms can issue CP.

2. No flexibility in redemption — cannot be redeemed before, or extended beyond, maturity.

### Other sources

  • Funds generated from operations — funds generated in a period increase working capital by the same amount; main components are profit and depreciation.
  • Public Deposits — deposits from the public; a key source for well-established, large companies; used for short and medium-term financing.
  • Bills Discounting — a supplier draws a bill of exchange directing the buyer to pay after a set period; the supplier can discount the bill before maturity for immediate funds.
  • Bill Rediscounting Scheme — introduced by the RBI in 1970 to encourage use of bills of exchange and create a bill market; licensed banks can rediscount bills with the RBI.

⚠️ Common exam mistakes

  • Stating CP maturity wrongly — it is 7 days to less than one year, in denominations of Rs. 5 lakh or multiples.
  • Assuming any company can issue CP — only highly credit-rated firms can.
  • Forgetting that CP is unsecured and cannot be redeemed before maturity.
  • Omitting depreciation as a component of funds generated from operations (it is a non-cash charge that releases funds).
Reference:
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