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PRICING POLICY OF B P SECURITIES (INDIA) PRIVATE LIMITED (“BPS”)

SUMMARY OF THE POLICY

Document Name Pricing Policy
Issue and Effective Date 25/04/2024
Date of Next Review 26/04/2026
Periodicity of Review Annual
Owner / Contact Credit Department
Approver Board of Directors
Annexures

TABLE OF CONTENTS

Abbreviation Full Form / Meaning
BPS B P Securities (India) Private Limited
DER Debt to Equity Ratio
EIR Effective Annualized Interest Rate
GST Goods and Services Tax
NBFC Non-Banking Financial Company
RBI Reserve Bank of India
ROA Return on Assets
XIRR Extended Internal Rate of Return

Summary

This policy lays down the premise for determining pricing for loans that BPS offers to its customers.

The policy will define the pricing model/approach for arriving an all-inclusive interest.

This policy shall be following RBI guidelines and BPS’s Fair Practices Code. It will take in consideration the risk appetite of the Company and the principles of risk-adjusted-return.

POLICY COVERAGE

This policy covers the following: -

  • ✓ Components of pricing applicable for all loans
  • ✓ Spread applicable for loans.
  • ✓ Ceiling on interest rate and other charges applicable
  • ✓ Delegation of authority for pricing approval

COMPONENTS OF PRICING FOR ALL LOANS

The components of pricing and their delineation are as follows –

Cost of Funds:

BPS borrows funds through various means encompassing term loans, debentures, etc. The Cost of Funds shall denote the Expected Borrowing Cost

Expected Borrowing Cost shall include all costs & expenses borne by the Company in relation to borrowing or arrangement of debt, including interest, coupon, upfront fees, legal & other charges, stamping and documentation charges, arranger fees, brokerage/advisory/intermediation charges, hedging costs, commissions, liquidity management premium, prepayment or foreclosure charges incurred to replace high-cost debts, penal charges, taxes, etc.

Operational Cost:

It pertains to costs related to end-to-end loan cycle, including underwriting & collections, operations, employees, fixed assets & infrastructure, technology, management & administration, sales, marketing & promotions, compliance costs, among other things.

Risk Premium:

It covers all the risks which the Company is exposed to, including but not limited to- credit risk, operational risk, systemic risks. The Company will cover its risks through loss provisions.

Margin It covers the expected pre-tax Return on Assets and Net Surplus. Expected ROA is derived from Return on Equity as agreed with the equity investor.

SPREAD APPLICABLE FOR LOANS

The range of spread of each component for loans are as follows –

Component Range Rationale
Cost of Funds 8% – 13% Expected borrowing costs with sensitivity linked to market movements.
Operational Cost 9% – 11% Projected operational expenses with sensitivity to potential cost overruns.
Risk Premium 0% – 5% Based on historical trends of loan losses and operational risk.
Margin 5% – 7% Derived from pre-tax expected ROA and net surplus targets.

Note: The ranges mentioned here is based on current prevalent rates. If at any point there is a near breach event i.e. (+) 0.5% or (-) 0.5%, Management will take suitable action to rectify the position, or otherwise bring it to the notice of the Board for its review and direction.

CEILING APPLICABLE FOR LOANS

The ceilings on interest rates and other charges shall be as follows –

Item Applicable Ceiling
Interest Rate Up to 36%
Upfront Fees & Charges (excluding GST) Up to 5%
Effective Interest Rate (inclusive of all fees & charges) Up to 36%
Prepayment Penalty Not applicable
Late Payment Charges Up to 2% on overdue amount
GST and Other Statutory Duties & Fees As per actuals

Pricing Approval

Interest rates and other charges shall be approved and reviewed on a quarterly basis by the Board, within the ceilings set by this policy. Any deviation from the policy terms shall require prior approval of the Board.

Based on the risk profile of each geography and the category of the borrower, the Company may charge different effective interest rates, subject to prior approval of the Board and within the ranges defined under this policy.


Disclosure of Pricing Information

The Company shall disclose all pricing-related information to prospective borrowers through a standardized and simplified Key Fact Statement (KFS).

Any change in the interest rate or other charges shall be communicated to the borrower well in advance, and such changes shall be applicable only on a prospective basis.