{"id":1537,"date":"2026-04-26T21:16:58","date_gmt":"2026-04-26T21:16:58","guid":{"rendered":"https:\/\/legalseba.com\/bd-articles\/?p=1537"},"modified":"2026-04-26T21:24:28","modified_gmt":"2026-04-26T21:24:28","slug":"foreign-loan-by-the-financing-company-in-bangladesh","status":"publish","type":"post","link":"https:\/\/legalseba.com\/bd-articles\/foreign-loan-by-the-financing-company-in-bangladesh\/","title":{"rendered":"Foreign Loan Guide for the Financing Company in Bangladesh"},"content":{"rendered":"

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[et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> max-width: 800px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .ls-guide-wrapper p { margin-bottom: 20px; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper p:last-child { margin-bottom: 0; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper a { color: var(--link); text-decoration: none; box-shadow: none; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper a:hover { text-decoration: underline; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* Key Definitions *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .def-grid {<!-- [et_pb_line_break_holder] --> display: grid;<!-- [et_pb_line_break_holder] --> grid-template-columns: repeat(2, 1fr);<!-- [et_pb_line_break_holder] --> gap: 32px;<!-- [et_pb_line_break_holder] --> margin-top: 40px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .def-box {<!-- [et_pb_line_break_holder] --> background: var(--bg-sec);<!-- [et_pb_line_break_holder] --> padding: 32px;<!-- [et_pb_line_break_holder] --> border-radius: 16px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .def-box .term {<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> font-size: 14px;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> margin-bottom: 12px;<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .def-box .def-text {<!-- [et_pb_line_break_holder] --> font-size: 15px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ COMPARISON GRID ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid {<!-- [et_pb_line_break_holder] --> display: grid;<!-- [et_pb_line_break_holder] --> grid-template-columns: 240px 1fr 1fr;<!-- [et_pb_line_break_holder] --> column-gap: 48px;<!-- [et_pb_line_break_holder] --> row-gap: 40px;<!-- [et_pb_line_break_holder] --> margin-top: 40px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid > div {<!-- [et_pb_line_break_holder] --> font-size: 15px;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid .col-head, <!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid .corner {<!-- [et_pb_line_break_holder] --> font-size: 14px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> flex-direction: column;<!-- [et_pb_line_break_holder] --> justify-content: flex-end;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid .col-head .col-sub {<!-- [et_pb_line_break_holder] --> font-size: 13px;<!-- [et_pb_line_break_holder] --> font-weight: 400;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> margin-top: 6px;<!-- [et_pb_line_break_holder] --> text-transform: none;<!-- [et_pb_line_break_holder] --> letter-spacing: normal;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid .row-head {<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid ul { margin: 8px 0 0 20px; padding: 0; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid li { margin-bottom: 8px; color: var(--text-mut); list-style-type: disc;}<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid strong { color: var(--text-main); font-weight: 600; }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* Pills *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .pill {<!-- [et_pb_line_break_holder] --> display: inline-block;<!-- [et_pb_line_break_holder] --> padding: 4px 10px;<!-- [et_pb_line_break_holder] --> border-radius: 20px;<!-- [et_pb_line_break_holder] --> font-family: 'JetBrains Mono', monospace;<!-- [et_pb_line_break_holder] --> font-size: 11px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> margin: 2px 6px 4px 0;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .pill.green { background: var(--bg-pill-green); color: var(--text-pill-green); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .pill.blue { background: var(--bg-pill-blue); color: var(--text-pill-blue); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .pill.amber { background: var(--bg-pill-amber); color: var(--text-pill-amber); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .pill.red { background: var(--bg-pill-red); color: var(--text-pill-red); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ LAW & AUTH TABLES ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .law-section-title {<!-- [et_pb_line_break_holder] --> font-size: 24px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> margin: 60px 0 24px;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> gap: 16px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .law-section-title .marker {<!-- [et_pb_line_break_holder] --> background: var(--bg-sec);<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> width: 32px;<!-- [et_pb_line_break_holder] --> height: 32px;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> justify-content: center;<!-- [et_pb_line_break_holder] --> border-radius: 50%;<!-- [et_pb_line_break_holder] --> font-size: 14px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .table-wrapper {<!-- [et_pb_line_break_holder] --> overflow-x: auto;<!-- [et_pb_line_break_holder] --> -webkit-overflow-scrolling: touch;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper table {<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> border-collapse: separate;<!-- [et_pb_line_break_holder] --> border-spacing: 0 16px;<!-- [et_pb_line_break_holder] --> font-size: 15px;<!-- [et_pb_line_break_holder] --> border: none;<!-- [et_pb_line_break_holder] --> margin: 0;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper th {<!-- [et_pb_line_break_holder] --> text-align: left;<!-- [et_pb_line_break_holder] --> padding: 16px 20px;<!-- [et_pb_line_break_holder] --> font-size: 13px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> background: var(--bg-sec);<!-- [et_pb_line_break_holder] --> border: none;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper th:first-child { border-radius: 12px 0 0 12px; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper th:last-child { border-radius: 0 12px 12px 0; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper td {<!-- [et_pb_line_break_holder] --> padding: 8px 20px;<!-- [et_pb_line_break_holder] --> vertical-align: top;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> border: none;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .law-name, .ls-guide-wrapper .auth-name {<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> font-size: 16px;<!-- [et_pb_line_break_holder] --> margin-bottom: 4px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .law-cat {<!-- [et_pb_line_break_holder] --> font-size: 12px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.05em;<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> margin-bottom: 8px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .citation, .ls-guide-wrapper .acronym {<!-- [et_pb_line_break_holder] --> font-family: 'JetBrains Mono', monospace;<!-- [et_pb_line_break_holder] --> font-size: 12px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> margin-top: 6px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .applies-st, .ls-guide-wrapper .applies-lt, .ls-guide-wrapper .applies-both {<!-- [et_pb_line_break_holder] --> font-size: 11px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> padding: 4px 10px;<!-- [et_pb_line_break_holder] --> border-radius: 20px;<!-- [et_pb_line_break_holder] --> display: inline-block;<!-- [et_pb_line_break_holder] --> white-space: nowrap;<!-- [et_pb_line_break_holder] --> margin: 2px 2px 2px 0;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .applies-st { background: var(--bg-pill-green); color: var(--text-pill-green); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .applies-lt { background: var(--bg-pill-blue); color: var(--text-pill-blue); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .applies-both { background: var(--bg-pill-amber); color: var(--text-pill-amber); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ AT-A-GLANCE CARDS ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin {<!-- [et_pb_line_break_holder] --> display: grid;<!-- [et_pb_line_break_holder] --> grid-template-columns: 1fr 1fr;<!-- [et_pb_line_break_holder] --> gap: 32px;<!-- [et_pb_line_break_holder] --> margin-top: 40px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card {<!-- [et_pb_line_break_holder] --> background: var(--bg-sec);<!-- [et_pb_line_break_holder] --> padding: 40px;<!-- [et_pb_line_break_holder] --> border-radius: 24px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card h3 {<!-- [et_pb_line_break_holder] --> font-size: 24px;<!-- [et_pb_line_break_holder] --> font-weight: 700;<!-- [et_pb_line_break_holder] --> margin-bottom: 8px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card .tagline {<!-- [et_pb_line_break_holder] --> font-size: 12px;<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.1em;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> margin-bottom: 24px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card ul { list-style: none; padding: 0; margin: 0; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card li {<!-- [et_pb_line_break_holder] --> padding: 12px 0;<!-- [et_pb_line_break_holder] --> font-size: 15px;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> gap: 12px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> margin: 0;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card li::before {<!-- [et_pb_line_break_holder] --> content: \"\u2022\";<!-- [et_pb_line_break_holder] --> color: var(--link);<!-- [et_pb_line_break_holder] --> font-weight: bold;<!-- [et_pb_line_break_holder] --> font-size: 18px;<!-- [et_pb_line_break_holder] --> line-height: 1;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .twin .card strong { color: var(--text-main); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ CALLOUTS ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .callout {<!-- [et_pb_line_break_holder] --> background: var(--bg-sec);<!-- [et_pb_line_break_holder] --> padding: 32px 40px;<!-- [et_pb_line_break_holder] --> border-radius: 16px;<!-- [et_pb_line_break_holder] --> margin: 32px 0;<!-- [et_pb_line_break_holder] --> font-size: 16px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .callout strong.label {<!-- [et_pb_line_break_holder] --> font-weight: 600;<!-- [et_pb_line_break_holder] --> font-size: 14px;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> display: block;<!-- [et_pb_line_break_holder] --> margin-bottom: 12px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ DISCLAIMER BOX ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .disclaimer-box {<!-- [et_pb_line_break_holder] --> background: var(--bg-sec);<!-- [et_pb_line_break_holder] --> padding: 40px;<!-- [et_pb_line_break_holder] --> border-radius: 20px;<!-- [et_pb_line_break_holder] --> margin-top: 80px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .disclaimer-box h4 {<!-- [et_pb_line_break_holder] --> font-size: 13px;<!-- [et_pb_line_break_holder] --> font-weight: 700;<!-- [et_pb_line_break_holder] --> text-transform: uppercase;<!-- [et_pb_line_break_holder] --> letter-spacing: 0.1em;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> margin-bottom: 16px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .disclaimer-box p {<!-- [et_pb_line_break_holder] --> font-size: 14px;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> margin-bottom: 0;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ FULL WIDTH CTA ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cta-section {<!-- [et_pb_line_break_holder] --> background: var(--bg-hero);<!-- [et_pb_line_break_holder] --> width: 100%;<!-- [et_pb_line_break_holder] --> padding: 100px 20px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cta-inner {<!-- [et_pb_line_break_holder] --> max-width: 1100px;<!-- [et_pb_line_break_holder] --> margin: 0 auto;<!-- [et_pb_line_break_holder] --> text-align: center;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cta-inner h2 {<!-- [et_pb_line_break_holder] --> font-size: clamp(28px, 4vw, 42px);<!-- [et_pb_line_break_holder] --> font-weight: 800;<!-- [et_pb_line_break_holder] --> letter-spacing: -0.02em;<!-- [et_pb_line_break_holder] --> margin-bottom: 20px;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> line-height: 1.2;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cta-inner > p {<!-- [et_pb_line_break_holder] --> font-size: 18px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> margin: 0 auto 56px;<!-- [et_pb_line_break_holder] --> max-width: 900px;<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .contact-grid {<!-- [et_pb_line_break_holder] --> display: grid;<!-- [et_pb_line_break_holder] --> grid-template-columns: repeat(3, 1fr);<!-- [et_pb_line_break_holder] --> gap: 24px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .contact-card {<!-- [et_pb_line_break_holder] --> background: #ffffff;<!-- [et_pb_line_break_holder] --> padding: 48px 32px;<!-- [et_pb_line_break_holder] --> border-radius: 24px;<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> flex-direction: column;<!-- [et_pb_line_break_holder] --> align-items: center;<!-- [et_pb_line_break_holder] --> text-align: center;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .icon-wrap {<!-- [et_pb_line_break_holder] --> width: 56px; height: 56px;<!-- [et_pb_line_break_holder] --> border-radius: 50%;<!-- [et_pb_line_break_holder] --> display: flex; justify-content: center; align-items: center;<!-- [et_pb_line_break_holder] --> margin-bottom: 24px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .icon-email { background: var(--bg-pill-blue); color: var(--link); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .icon-wa { background: var(--bg-pill-green); color: var(--text-pill-green); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .icon-meet { background: var(--bg-hero); color: var(--text-mut); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .icon-wrap svg { width: 24px; height: 24px; fill: currentColor; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .contact-card h3 {<!-- [et_pb_line_break_holder] --> font-size: 20px;<!-- [et_pb_line_break_holder] --> font-weight: 700;<!-- [et_pb_line_break_holder] --> margin-bottom: 12px;<!-- [et_pb_line_break_holder] --> color: var(--text-main);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .contact-card p {<!-- [et_pb_line_break_holder] --> font-size: 15px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> line-height: 1.6;<!-- [et_pb_line_break_holder] --> margin-bottom: 24px;<!-- [et_pb_line_break_holder] --> flex-grow: 1;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .contact-link {<!-- [et_pb_line_break_holder] --> font-weight: 500;<!-- [et_pb_line_break_holder] --> font-size: 15px;<!-- [et_pb_line_break_holder] --> text-decoration: none;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .link-email { color: var(--link); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .link-wa { color: var(--text-pill-green); }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .link-meet { color: var(--link); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ FOOTER ============ *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .guide-footer {<!-- [et_pb_line_break_holder] --> background: var(--bg-main);<!-- [et_pb_line_break_holder] --> padding: 60px 40px;<!-- [et_pb_line_break_holder] --> font-size: 14px;<!-- [et_pb_line_break_holder] --> border-top: 1px solid var(--rule);<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .guide-footer .ftr-inner { max-width: 1240px; margin: 0 auto; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .guide-footer .ftr-meta {<!-- [et_pb_line_break_holder] --> font-size: 13px;<!-- [et_pb_line_break_holder] --> color: var(--text-mut);<!-- [et_pb_line_break_holder] --> display: flex;<!-- [et_pb_line_break_holder] --> justify-content: space-between;<!-- [et_pb_line_break_holder] --> flex-wrap: wrap;<!-- [et_pb_line_break_holder] --> gap: 16px;<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* ============ RESPONSIVE MEDIA QUERIES ============ *\/<!-- [et_pb_line_break_holder] --> @media (max-width: 1024px) {<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid { grid-template-columns: 200px 1fr 1fr; column-gap: 24px; }<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> @media (max-width: 900px) {<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .contact-grid { grid-template-columns: 1fr; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .page-container { flex-direction: column; padding: 40px 24px; gap: 40px; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> \/* Hero adjusts *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .hero-card { flex-direction: column; padding: 40px 24px; gap: 40px; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .hero-visual { padding-right: 0; display: flex; justify-content: center; width: 100%; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .book-container { transform: rotateY(-10deg) rotateX(5deg); }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> \/* TOC to top block *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .sidebar { position: static; width: 100%; max-height: none; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .toc-nav { flex-direction: row; flex-wrap: wrap; gap: 12px 24px; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .def-grid, .ls-guide-wrapper .twin { grid-template-columns: 1fr; }<!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> \/* Responsive Grid Matrix for Mobile *\/<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid { grid-template-columns: 1fr; column-gap: 0; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid > div { padding: 16px 0; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid .row-head { padding-top: 32px; margin-top: 16px; }<!-- [et_pb_line_break_holder] --> .ls-guide-wrapper .cmp-grid .col-head, .ls-guide-wrapper .cmp-grid .corner { display: none; }<!-- [et_pb_line_break_holder] --> }<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><\/head><!-- [et_pb_line_break_holder] --><body><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><!-- SCOPED WRAPPER: Prevents conflicts with DIVI --><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"ls-guide-wrapper\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- =================== HERO SECTION =================== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-section\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-content\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-badge\">PRACTICE NOTES<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h1 class=\"hero-title\">Foreign Borrowing by <!\u2013- [et_pb_br_holder] -\u2013>Bangladeshi Banks & FIs<\/h1>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-divider\"><\/div>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"hero-subtitle\">A complete side-by-side reference of features, applicable Acts, Rules, Bangladesh Bank guidelines and circulars, approval pathways, prudential conditions, and tax treatment applicable to scheduled banks, financing companies, leasing companies, and credit companies borrowing from overseas financial institutions.<\/pee><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-author-tag\">LegalSeba LLP | Leading Law Firm in Bangladesh<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"hero-visual\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-container\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-spine\"><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-back\"><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-top\"><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-right\"><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-front\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-brand\">LegalSeba <span>LLP<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-title\">Foreign<!\u2013- [et_pb_br_holder] -\u2013>Borrowing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-subtitle\">SHORT-TERM VS LONG-TERM<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-divider\"><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"book-footer\">Regulatory Reference &<!\u2013- [et_pb_br_holder] -\u2013>Compliance Guide<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"meta-row\"><!-- [et_pb_line_break_holder] --> <span>Jurisdiction <strong>Bangladesh<\/strong><\/span><!-- [et_pb_line_break_holder] --> <span>Borrower <strong>Scheduled Bank \/ OBU<\/strong><\/span><!-- [et_pb_line_break_holder] --> <span>Lender <strong>Overseas Financial Institution<\/strong><\/span><!-- [et_pb_line_break_holder] --> <span>Eligible Currencies <strong>USD \u00b7 GBP \u00b7 EUR \u00b7 JPY \u00b7 CNY<\/strong><\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- =================== MAIN CONTAINER (SIDEBAR + CONTENT) =================== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"page-container\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- =================== STICKY SIDEBAR =================== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"sidebar\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"toc-title\">Index<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<nav class=\"toc-nav\"><!-- [et_pb_line_break_holder] --> <a href=\"#snapshot\">01 Framework<\/a><!-- [et_pb_line_break_holder] --> <a href=\"#features\">02 Feature Matrix<\/a><!-- [et_pb_line_break_holder] --> <a href=\"#laws\">03 Laws & Circulars<\/a><!-- [et_pb_line_break_holder] --> <a href=\"#authorities\">04 Authorities<\/a><!-- [et_pb_line_break_holder] --> <a href=\"#cards\">05 At-a-Glance<\/a><!-- [et_pb_line_break_holder] --> <a href=\"#notes\">06 Practice Notes<\/a><!-- [et_pb_line_break_holder] --> <\/nav>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- =================== MAIN CONTENT =================== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"content\"><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- INTRO --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ls-section\" id=\"snapshot\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Two regimes,<!\u2013- [et_pb_br_holder] -\u2013>one currency flow.<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div><!-- [et_pb_line_break_holder] --> <pee>Whether you are dealing with <a href=\"https:\/\/legalseba.com\/bd-articles\/complete-guide-to-foreign-loans-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">foreign loans by the banks<\/a>, a <strong>foreign loan by the financing company<\/strong>, external credit lines for a <strong>leasing company<\/strong>, or a <strong>foreign loan by the credit company<\/strong> in Bangladesh, the regulatory burden depends almost entirely on tenure and end-use. <strong>Short-term borrowings<\/strong> (original maturity of one year or less) \u2014 typically trade-finance lines, nostro placements and OBU-to-OBU placements \u2014 operate under a streamlined, largely post-facto framework administered by the Foreign Exchange Policy Department (FEPD) of <a href=\"https:\/\/www.bb.org.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bangladesh Bank<\/a> under delegated authority to Authorised Dealers. <strong>Long-term borrowings<\/strong> (maturity exceeding one year) \u2014 usually balance-sheet term funding, syndicated facilities, refinancing lines, multilateral development-finance funding, or capital-machinery on-lending \u2014 trigger the full external commercial borrowing regime, including review and approval by the Scrutiny Committee headed by the Governor of Bangladesh Bank, and where the end-use is industrial, processing through the <a href=\"https:\/\/www.investbangladesh.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bangladesh Investment Development Authority (BIDA)<\/a> Online Single Service portal.<\/pee><!-- [et_pb_line_break_holder] --> <pee>Across both regimes, the transaction is layered with statutory obligations from at least eighteen Acts, multiple Rules, the master Guidelines for Foreign Exchange Transactions (GFET), and a body of more than thirty active circulars from FEPD, BRPD, FEID, DOS, DMD and BFIU. The matrix below maps every commercial parameter that differs between the two regimes, then enumerates each applicable instrument with its citation and the reason it bears on the transaction.<\/pee><!-- [et_pb_line_break_holder] --> <pee>As a <strong>leading law firm in Bangladesh<\/strong>, <strong>LegalSeba LLP<\/strong> actively assists foreign lenders, local banks, and non-bank financial institutions (NBFIs) in navigating this complex regulatory matrix. Our banking and finance team ensures seamless execution, from term-sheet drafting and structuring to securing BIDA\/Bangladesh Bank approvals and issuing clean legal opinions.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- KEY DEFINITIONS --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-grid\" style=\"grid-column: 1 \/ -1;\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-box\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"term\">Short-Term Foreign Borrowing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-text\">Foreign-currency funding with original maturity not exceeding 12 months \u2014 buyer’s\/supplier’s credit, accepted-bill financing, OBU trade-finance lines, nostro overdrafts, ACU clearing facilities, repo placements, and short-term loans from correspondent banks.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-box\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"term\">Long-Term Foreign Borrowing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-text\">Foreign-currency funding with maturity exceeding 12 months \u2014 bilateral and syndicated term loans, multilateral DFI lines (IFC, ADB, FMO, DEG, OPIC), export-credit-agency facilities, foreign-currency bond issuances, subordinated debt, and refinancing of existing external obligations.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-box\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"term\">Authorised Dealer (AD)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-text\">A scheduled bank licensed by Bangladesh Bank under section 3 of the Foreign Exchange Regulation Act, 1947 to deal in foreign exchange. The borrowing bank itself routes the transaction through its own AD\/OBU function.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-box\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"term\">Offshore Banking Unit (OBU)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"def-text\">A specially licensed business unit of a scheduled bank \u2014 defined under the Offshore Banking Act, 2024 \u2014 through which most cross-border foreign-currency borrowing and on-lending is booked, with statutory tax exemptions on qualifying interest income\/outflows.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- FEATURE MATRIX --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ls-section\" id=\"features\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-num\">02 \u00b7 FEATURE MATRIX<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Side-by-side comparison<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"lede\">Every commercial, structural, prudential and procedural parameter that materially differs between short-term and long-term external borrowing by a scheduled bank \u2014 from tenure and pricing through to documentation and reporting.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cmp-grid\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"corner\">Parameter<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"col-head short\">Short-Term Borrowing<span class=\"col-sub\">\u2264 12 months \u00b7 Trade & Liquidity<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"col-head long\">Long-Term Borrowing<span class=\"col-sub\">> 12 months \u00b7 Term & Project Finance<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Definition & Typical Instruments<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Foreign-currency credit lines with original maturity of <strong>up to 12 months<\/strong>. Includes buyer’s credit, supplier’s credit, accepted bill financing, deferred payment LCs, nostro overdrafts, ACU clearing lines, money-market placements, OBU-to-OBU placements within Bangladesh, repo and reverse-repo lines with foreign correspondents, and short-tenor confirming-bank facilities.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Foreign-currency loans with maturity <strong>exceeding 12 months<\/strong>. Includes bilateral term loans, syndicated facilities, club deals, multilateral DFI loans (IFC, ADB, FMO, DEG, OPIC, OPEC Fund, World Bank, CDC), export-credit-agency facilities, foreign-currency bond\/note issuances abroad, subordinated debt qualifying for Tier-2 capital, and structured project-finance facilities.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Typical Tenure<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\"><!-- [et_pb_line_break_holder] --> <span class=\"pill green\">30 \u2013 360 days<\/span><!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> Most trade-finance lines run 90\u2013180 days and are rolled over at maturity. Usance terms for industrial enterprises have been extended in some cases up to 3 years under specialised provisions in FE Circular No. 24 dated 24 October 2024.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\"><!-- [et_pb_line_break_holder] --> <span class=\"pill blue\">3 \u2013 10 years<\/span><!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] --> Project and term loans typically run 3\u201310 years; LTFF-style refinancing facilities permit up to 10-year maturity inclusive of a grace period not exceeding 12 months. Bond issuances may run longer subject to specific BB approval.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Permitted Lenders<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">International correspondent banks (Citi, JP Morgan, Standard Chartered, HSBC, Mashreq, ICBC, MUFG, Sumitomo, etc.); foreign OBUs of multinational banks; ACU member-bank lines under the ACU mechanism; multilateral trade-finance programs (IFC GTFP, ADB TFP, AfDB ATFP); confirming and discounting banks abroad. Bangladeshi banks collectively access USD 3\u20134 billion annually through these channels.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">International commercial banks; international capital markets (bond investors); multilateral financial institutions including IFC, World Bank, ADB, CDC, DEG, FMO, OPIC and the OPEC Fund; export credit agencies (Euler Hermes, SACE, EXIM Bank of China, JBIC, US EXIM, Sinosure); equipment suppliers offering supplier’s credit; sovereign wealth funds where applicable; and foreign equity holders only by way of short-term bridging arrangements (sparingly approved).<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Prior Bangladesh Bank Approval<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\"><span class=\"pill green\">GENERALLY NOT REQUIRED<\/span><!\u2013- [et_pb_br_holder] -\u2013>The borrowing operates under general permission contained in the GFET-2018 and successive FEPD circulars. The AD\/OBU may book the transaction directly subject to compliance with the all-in-cost ceiling, eligible-currency rules, KYC\/AML diligence and reporting. Only post-facto reporting to FEPD and the Statistics Department is mandatory in most cases.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\"><span class=\"pill red\">REQUIRED \u2014 SCRUTINY COMMITTEE<\/span><!\u2013- [et_pb_br_holder] -\u2013>Application must be approved by the <strong>Scrutiny Committee chaired by the Governor of Bangladesh Bank<\/strong>. Where the end-use is industrial, the application is filed through BIDA’s Online Single Service (OSS) platform at bidaquickserv.org and forwarded to the Scrutiny Committee. The committee evaluates commercial viability, indebtedness, creditworthiness, repayment period, debt-equity ratio, and the quality, price and economic life of any procured capital machinery.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Interest-Rate Ceiling<!\u2013- [et_pb_br_holder] -\u2013>(All-in-Cost)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\"><!-- [et_pb_line_break_holder] --> Capped at <strong>SOFR + 4.00% p.a.<\/strong> (and equivalent benchmark + spread for EUR\/GBP\/JPY\/CNY) under the prevailing FEPD circular regime. The ceiling moved from SOFR+3.00% (Sep 2022) \u2192 SOFR+3.50% (Sep 2022) \u2192 <strong>SOFR+4.00% (Feb 2024)<\/strong>.<!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Includes margin, commitment fee, syndication fee, front-end fee, project appraisal fee, legal fee<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Excludes pre-payment fees and BDT-denominated fees<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Currency-equivalent benchmarks: EURIBOR for EUR, SONIA for GBP, TONA for JPY, LPR for CNY<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\"><!-- [et_pb_line_break_holder] --> Must be <strong>reasonable vs international market rates<\/strong> for the tenure and currency. The benchmark guidance is the prevailing government treasury bond rate in that currency for that tenure, plus a moderate country-risk premium.<!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Excessive risk-premium margins attract heightened Scrutiny Committee review<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>BB-LTFF (Long-Term Financing Facility) refinancing window has historically been priced 180-day SOFR + 0.25%\u20131.25% to PFIs<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>All-in-cost ceiling for offshore lending under OBU is capped at SOFR + 3.50% p.a. for import\/export bill discounting<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Permitted Currencies<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">The five convertible currencies declared by Bangladesh Bank under Article 18 of the Bangladesh Bank Order, 1972 and recognised under the Offshore Banking Act, 2024: <span class=\"pill amber\">USD<\/span><span class=\"pill amber\">GBP<\/span><span class=\"pill amber\">EUR<\/span><span class=\"pill amber\">JPY<\/span><span class=\"pill amber\">CNY<\/span><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Same five-currency basket. Deal-specific approval may be granted by FEPD for additional currencies in exceptional cases (e.g. Indian Rupee for cross-border trade with India under specific bilateral arrangements).<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Booking Entity<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Predominantly through the <strong>Offshore Banking Unit (OBU)<\/strong> of the scheduled bank under FE Circular No. 11 dated 30 January 2025. OBU booking carries statutory tax exemption on interest paid to overseas lenders and exempts the unit from CRR\/SLR maintenance under earlier provisions, although the position has tightened progressively. Some short-term lines may flow through the Domestic Banking Unit (DBU) with FEPD permission.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Either OBU (where qualifying end-use exists) or the scheduled bank’s main balance sheet under specific FEPD authorisation. The choice of booking entity determines tax treatment, capital adequacy impact, and asset-classification rules. Bond issuances are typically booked at the head-office level rather than the OBU.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">End-Use Restrictions<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>On-lending to Type-A, B, and C enterprises in <a href=\"https:\/\/bepza.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">EPZ<\/a> \/ <a href=\"https:\/\/www.beza.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Economic Zones<\/a> \/ <a href=\"https:\/\/www.bhtpa.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Hi-Tech Parks<\/a><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Discounting of import and export bills (admissible under FE Circular 31 dated 31 July 2025)<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>OBU-to-OBU placements within Bangladesh<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Working-capital lines to foreign-owned\/controlled firms in line with GFET Chapter 16 and FE Circular 34\/2025<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Trade-finance to fund letters of credit, accepted bills, deferred-payment imports<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Foreign-currency interbank placements<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Capital-machinery imports and project finance \u2014 primary qualifying use<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Balancing, Modernisation, Replacement and Expansion (BMRE) of existing facilities<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Term lending to industrial enterprises in private sector<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Refinancing existing external commercial borrowings<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Long-term infrastructure projects in power, transport, telecommunication, real estate and special economic zones<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Tier-2 capital augmentation through subordinated foreign-currency debt (subject to specific BRPD approval)<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\"><a href=\"https:\/\/legalseba.com\/bd-resources\/withholding-tax-rates-in-bangladesh\" target=\"_blank\" rel=\"noopener noreferrer\">Withholding Tax<\/a><!\u2013- [et_pb_br_holder] -\u2013>on Interest Outflow<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Applicable under the Income Tax Act, 2023, but qualifying OBU borrowings enjoy <strong>statutory exemption<\/strong> on interest paid to overseas lenders pursuant to NBR S.R.O. No. 100-Ain\/Aykor-29\/2024 read with the Offshore Banking Act, 2024. Effective WHT rate on non-OBU interest outflows is typically 20% subject to DTAA reduction.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Applicable under the Income Tax Act, 2023; the rate is reduced where Bangladesh has a <a href=\"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Double Taxation Avoidance Agreement (DTAA)<\/a> with the lender’s tax-residence jurisdiction (Bangladesh has DTAAs with approximately 38 countries). Exemption available for OBU-booked qualifying loans within statutory parameters. <a href=\"https:\/\/legalseba.com\/bd-resources\/tax-residency-certificate-in-bangladesh-a-complete-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tax residency certificates<\/a> from the lender are required to claim DTAA relief.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Reporting Obligations<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Monthly returns under GFET-2018 Vol-2; FEPD statistical filings; reporting to BB Statistics Department; CIB reporting for downstream credit; FX exposure reporting under the FX Risk Management Guidelines; Form L (Loan) returns; OBU online portal reporting under FE Circular 11\/2025; quarterly returns to the Department of Off-site Supervision (DOS).<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Certified copy of executed loan agreement to BIDA, FEPD and the BB Statistics Department within 14 days; ongoing repayment, drawdown and utilisation reports; sponsor undertakings; CIB checks for on-lent borrowers; quarterly external debt monitoring to the Forex Reserve and Treasury Management Department; annual disclosure in audited financial statements; reporting to FEID for any equity-linked or convertible features.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Single-Borrower Exposure Cap<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">No direct cap at the borrowing leg, but downstream lending of borrowed FCY proceeds is subject to <strong>BRPD Master Circular on Single-Borrower Exposure Limit<\/strong>: total outstanding facilities to any single person\/enterprise\/group cannot exceed 35% of the bank’s total capital, with funded facilities capped at 15% of total capital. Large-loan reporting applies above the 10% threshold.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Same downstream cap of 35%\/15% applies. Project-finance and infrastructure exceptions may be granted by BB on case-specific application. Concentration risk is independently assessed by DOS and BRPD during on-site inspection.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Capital & Prudential Treatment<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>OBU exposures: 2.0% CRR maintenance with BB on bi-weekly average basis<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>1.5% daily provision against average total demand and time liabilities (ATDTL)<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Asset classification under BRPD Circular No. 14 (2012) and subsequent updates<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Counts as foreign-currency liability for net open position monitoring<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\"><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Treated as foreign-currency liability; impacts CRAR, leverage ratio, NSFR and LCR under the Risk-Based Capital Adequacy framework (Basel III, Bangladesh edition)<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Stress-tested for FX shock and rollover risk under ICAAP \/ Pillar 2 \/ SREP<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Subordinated debt qualifying for Tier-2 capital subject to specific BRPD eligibility criteria<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Asset-liability matching and maturity-bucket reporting required<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Documentation Pack<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Term sheet; ISDA-style master agreement (where applicable); facility letter; KYC\/CDD pack on the lender; AML and sanctions screening clearance; Board Resolution authorising the borrowing; AD declaration; correspondent-bank account opening forms; Form-L; loan-tracking sheet for OBU portal.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Full loan agreement (English) duly executed; certified copy of Memorandum and Articles of Association; Certificate of Incorporation; Board Resolution; CIB report; sponsor and director undertakings; feasibility report including IRR, break-even, debt-equity ratio, DSCR (base and sensitive cases); bank certificate on creditworthiness; legal opinion (counsel of record); tax-structure memorandum; security documents (where applicable); intercreditor agreement (for syndicated facilities); process agent appointment; condition-precedent satisfaction certificates.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Security & Charge Creation<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Generally unsecured at the bank-borrower level; trade-finance lines often supported by the underlying trade documents (LCs, bills of exchange, shipping documents). No <a href=\"http:\/\/www.roc.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">charge registration with RJSC<\/a> typically required.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Often secured: pledge of receivables, mortgage of fixed assets, pledge of shares, assignment of contracts. Charge creation triggers registration obligations under section 159 of the Companies Act, 1994 with RJSC within 21 days. Mortgages over land require registration under the Registration Act, 1908. Movable property security may use the framework of the Secured Transactions (Movable Property) Act, 2023.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Repayment & Remittance<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Principal and interest repayments through the AD channel; AD authorises <a href=\"https:\/\/legalseba.com\/bd-articles\/transfer-of-shares-and-repatriation-of-sales-proceeds-for-non-residents-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">remittance<\/a> under general permission once the underlying transaction is verified. No prior BB approval needed for repayment of properly contracted short-term lines.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Remittance of principal, interest and fees through AD subject to BB approval at the time of agreement execution. Each remittance is supported by the registered loan agreement reference number; pre-payment may require fresh BB approval if outside the originally approved schedule.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">AML \/ CFT Diligence<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Enhanced Due Diligence (EDD) on the overseas lender; sanctions screening against UN, OFAC, EU, UK Treasury, and the Domestic Sanctions List of Bangladesh; STR triggers under BFIU Master Circular; ultimate beneficial ownership identification; politically exposed person (PEP) screening.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Same EDD requirements, with additional scrutiny given the larger ticket size and longer relationship duration. Source-of-funds verification for the lender; ongoing transaction monitoring; periodic risk re-assessment; FATCA\/CRS implications where applicable.<\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"row-head\">Dispute Resolution & Recovery<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-short\">Recovery actions (rare for short-term inter-bank lines) typically governed by the law of the contract \u2014 usually English or New York law. <a href=\"https:\/\/legalseba.com\/bd-services\/contract-enforcement-procedure-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Enforcement in Bangladesh<\/a> would proceed through the Money Loan Court Act, 2003 (Artha Rin Adalat Ain) for any local-court action.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cell-long\">Foreign-law governed agreements with arbitration clauses (typically SIAC, LCIA, or ICC). Enforcement in Bangladesh of foreign judgments\/awards under the Code of Civil Procedure, 1908 and the Arbitration Act, 2001. BB-mandated ADR provisions and BIAC mediation are increasingly built into long-term facility documentation.<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- LAWS TABLE --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ls-section\" id=\"laws\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-num\">03 \u00b7 APPLICABLE LAWS, RULES & CIRCULARS<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Regulatory instruments by tenure<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"lede\">Each instrument is tagged for short-term applicability <span class=\"applies-st\">SHORT<\/span> long-term applicability <span class=\"applies-lt\">LONG<\/span> or both <span class=\"applies-both\">BOTH<\/span> meaning the instrument applies regardless of tenure. The tables are grouped by instrument type for quick reference.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ===== A. PRIMARY LEGISLATION ===== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-section-title\"><!-- [et_pb_line_break_holder] --> <span class=\"marker\">A<\/span><!-- [et_pb_line_break_holder] --> <span>Primary Legislation \u2014 Acts of Parliament<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrapper\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:30%;\">Instrument<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:14%;\">Applies To<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:56%;\">Why It Applies \/ Operative Provisions<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Constitutive \u00b7 Central Bank<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\"><a href=\"https:\/\/www.bb.org.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bangladesh Bank<\/a> Order, 1972<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">President’s Order No. 127 of 1972<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The constitutive charter of Bangladesh Bank. Source of all licensing, supervision, FX-policy and circular-issuing authority. <strong>Article 18<\/strong> declares the convertible currency basket usable for all foreign-exchange transactions including borrowing. <strong>Article 7A<\/strong> empowers BB to formulate and implement monetary, credit and exchange policies.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Banking \u00b7 Operative<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Bank Company Act, 1991<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 14 of 1991 (as amended)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The operative banking law for scheduled banks. <strong>Section 5(o)<\/strong> defines “banking company”. <strong>Section 26<\/strong> covers requirements for capital and reserves. <strong>Section 27<\/strong> deals with restrictions on loans and advances. <strong>Section 45<\/strong> empowers BB to issue binding directions including all circulars on FCY borrowing. <strong>Section 109<\/strong> covers the power to impose financial penalty for violation.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Forex \u00b7 Constitutive<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Foreign Exchange Regulation Act, 1947<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act VII of 1947, as amended by FERA (Amendment) Act, 2015<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The constitutive statute for any foreign-currency transaction. <strong>Section 3<\/strong> empowers BB to authorise dealers. <strong>Section 4<\/strong> restricts dealing in foreign exchange. <strong>Section 5<\/strong> regulates payments. <strong>Section 13<\/strong> covers permission for borrowing in foreign currency. <strong>Section 18A<\/strong> covers service-sector remittances. All FEPD circulars are issued in exercise of its delegated powers. The 2015 Amendment Act introduced criminal penalties for hundi and unauthorised forex transactions.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Offshore \u00b7 New Framework<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Offshore Banking Act, 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 2 of 2024 (Gazette: 14 March 2024)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Governs OBU operations through which most external borrowings are now booked. Provides the legal basis for tax exemption on OBU interest income\/outflows. Restricts offshore banking to scheduled banks operating in Bangladesh holding a BB-issued OBU licence. Permits operations in five convertible currencies. Replaces the patchwork of circulars dating to 1985.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Resolution Framework<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Bank Resolution Ordinance, 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Ordinance No. of 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Modern resolution framework for distressed banks. Affects creditor ranking and bail-in provisions for external creditors; relevant for long-term lender comfort and pricing. Replaces older provisions under the Bank Company Act and the Bankruptcy Act, 1997 for systemic banks.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">AML \u00b7 Substantive<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Anti-Money Laundering Act, 2012<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 5 of 2012, amended by Act No. 9 of 2015<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Mandates KYC, customer due diligence, transaction monitoring, suspicious-transaction reporting, and ultimate-beneficial-ownership identification for cross-border lender relationships. Empowers the Bangladesh Financial Intelligence Unit (BFIU). The 2015 Amendment broadened predicate offences and tightened reporting timelines.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">CFT \u00b7 Substantive<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Anti-Terrorism Act, 2009<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 16 of 2009, amended by Act No. 11 of 2013<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Combats terrorism financing \u2014 mandatory sanctions screening of overseas lenders against UN designations and the Domestic Sanctions List of Bangladesh. The 2013 Amendment expanded the framework to align with FATF recommendations.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Tax \u00b7 Substantive<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\"><a href=\"https:\/\/legalseba.com\/bangladesh-company-tax-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Income Tax Act, 2023<\/a><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 12 of 2023 (replacing the Income Tax Ordinance, 1984)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Withholding tax on interest paid to non-resident lenders. <strong>Section 117<\/strong> covers WHT on interest. DTAA relief available where applicable. <strong>OBU statutory exemption<\/strong> applies for qualifying loans. Tax residency certificate required for treaty relief.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Tax \u00b7 OBU Specific<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\"><a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">NBR<\/a> S.R.O. No. 100-Ain\/Aykor-29\/2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Statutory Regulatory Order under the Income Tax Act, 2023<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Statutory Regulatory Order issued by the National Board of Revenue exempting interest income\/outflows of qualifying offshore banking unit transactions from income tax \u2014 operationalises the tax incentives provided under the Offshore Banking Act, 2024.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Corporate \u00b7 Borrowing Powers<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\"><a href=\"https:\/\/legalseba.com\/rjsc-company-registration-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Companies Act, 1994<\/a><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 18 of 1994<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Internal corporate authorisation framework. <strong>Section 76<\/strong> on borrowing powers; <strong>Section 159<\/strong> on charge registration with RJSC within 21 days; AGM\/EGM approvals where the borrowing exceeds prescribed thresholds.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Stamp Duty<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Stamp Act, 1899<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 2 of 1899 (as amended)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Loan agreements executed in or brought into Bangladesh require ad valorem stamp duty. Mortgage and charge documents attract additional duty under the prevailing Stamp Schedule.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Property \u00b7 Mortgage<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Transfer of Property Act, 1882<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 4 of 1882<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Governs creation of mortgages over immovable property \u2014 frequently used for security in long-term external borrowings. <strong>Sections 58\u2013104<\/strong> cover the various forms of mortgage available in Bangladesh.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Property \u00b7 Registration<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Registration Act, 1908<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 16 of 1908<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Mandatory registration of mortgage deeds (where consideration exceeds BDT 100) and other security instruments at the Sub-Registry Office having jurisdiction over the property.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Security \u00b7 Movable<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Secured Transactions (Movable Property) Act, 2023<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 56 of 2023<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>New unified framework for security interests over movable property \u2014 receivables, inventory, intangibles. Establishes a centralised collateral registry. Particularly relevant for long-term project finance with security over moveable assets.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Recovery \u00b7 NPL<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Money Loan Court Act, 2003 (Artha Rin Adalat Ain)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 8 of 2003<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Specialised courts for speedy recovery of defaulted loans by banks and financial institutions. <strong>Section 22<\/strong> mandates <a href=\"https:\/\/legalseba.com\/bd-articles\/expert-guide-to-adr-mediation-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">ADR\/mediation before adjudication<\/a>. The default forum for any recovery action by a Bangladeshi bank against a borrower of on-lent FCY proceeds.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Banking Instruments<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Negotiable Instruments Act, 1881<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 26 of 1881<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Governs cheques, promissory notes and bills of exchange \u2014 the underlying instruments in trade-finance lines, accepted-bill financing and supplier’s\/buyer’s credit arrangements.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Evidence<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Bankers’ Books Evidence Act, 2021<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 7 of 2021 (replacing the 1891 Act)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Modernises admissibility of digital banking records as evidence in legal proceedings \u2014 relevant for any disputes arising under foreign-currency credit facilities and for production of certified extracts in recovery proceedings.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Insolvency<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Bankruptcy Act, 1997<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 10 of 1997<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Default insolvency framework for entities not falling within the Bank Resolution Ordinance, 2025. Relevant for the lender’s risk assessment of the bank’s downstream borrowers when on-lending FCY proceeds.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Deposit Protection<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Bank Deposit Insurance Act, 2000<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 18 of 2000<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Establishes the Deposit Insurance Trust Fund. Foreign-currency liabilities arising from external borrowing affect the bank’s insurable deposit base and contribute to systemic risk monitoring.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Financial Reporting<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Financial Reporting Act, 2015<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 16 of 2015<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Establishes the Financial Reporting Council. Mandates IFRS\/IAS-compliant disclosure of foreign-currency liabilities, FX exposures, and related-party transactions in audited financial statements of scheduled banks.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Payments<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Payment and Settlement Systems Act, 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act of 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Governs payment systems including BD-RTGS used for the cross-border settlement of foreign-currency loan disbursements and repayments. Prescribes operational standards for payment service providers.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Customs \/ Imports<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Customs Act, 1969 & Import Policy Order in force<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 4 of 1969<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Trade-finance lines support imports \u2014 the underlying import transactions must comply with the Customs Act and the prevailing Import Policy Order; admissibility of items imported on usance basis under supplier’s\/buyer’s credit is conditional on IPO compliance.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Investment Promotion<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Bangladesh Investment Development Authority Act, 2016<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Act No. 38 of 2016<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Establishes BIDA as the apex investment promotion agency and the receiving authority for foreign loan applications routed through the OSS portal where the end-use is industrial. The Scrutiny Committee operates downstream of BIDA processing.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Special Zones<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\"><a href=\"https:\/\/bepza.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">BEPZA Act, 1980<\/a> & <a href=\"https:\/\/www.beza.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bangladesh Economic Zones Act, 2010<\/a><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Acts No. 36 of 1980 and No. 42 of 2010<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Governs export processing zones and economic zones. Critical because Type-A enterprises within EPZs\/EZs\/Hi-Tech Parks may obtain FCY loans from overseas without prior BIDA\/BB approval \u2014 affects the regulatory mapping of OBU on-lending.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ===== B. GUIDELINES ===== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-section-title\"><!-- [et_pb_line_break_holder] --> <span class=\"marker\">B<\/span><!-- [et_pb_line_break_holder] --> <span>Bangladesh Bank Guidelines & Master Documents<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrapper\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:30%;\">Instrument<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:14%;\">Applies To<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:56%;\">Why It Applies \/ Operative Provisions<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Master Reference<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Guidelines for Foreign Exchange Transactions (GFET), 2018 \u2014 Vol. 1 & Vol. 2<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Bangladesh Bank \u00b7 Foreign Exchange Policy Department<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The master compendium for all Authorised Dealer operations. <strong>Volume 1<\/strong> contains the substantive instructions; <strong>Chapter 16<\/strong> specifically governs term lending and borrowing in foreign currency. <strong>Chapter 7<\/strong> deals with import payment provisions including supplier’s\/buyer’s credit. <strong>Volume 2<\/strong> contains forms, returns and reporting templates. The reference text for every routine cross-border transaction.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Procedural \u00b7 Foreign Borrowing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Guidelines for Foreign Borrowing \u2014 BIDA \/ Scrutiny Committee Framework<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Issued under BIDA Act, 2016 read with FERA<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The substantive procedural framework for medium- and long-term foreign borrowing approval. Sets out eligibility criteria (private-sector industrial enterprises incorporated under Companies Act 1994 and registered with BIDA), all-in-cost ceiling guidance, application proforma, supporting document requirements, and the Scrutiny Committee approval process headed by the Governor of Bangladesh Bank.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Risk Management<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Foreign Exchange Risk Management Guidelines (revised, Feb 2025)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">FEPD Circular Letter No. 12 dated 26 February 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Mandates ALM\/FX-risk treatment of foreign-currency liabilities; nostro management; treasury front\/middle\/back-office segregation; net open position limits; intraday and overnight FX exposure caps; counterparty limits for foreign correspondent relationships.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Capital Adequacy<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Risk-Based Capital Adequacy Framework \u2014 Basel III, Bangladesh Edition<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">BRPD-issued framework (revised periodically)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Foreign borrowings count as on-balance-sheet liabilities; impact CRAR (minimum 12.5% including capital conservation buffer), leverage ratio (minimum 3%), Net Stable Funding Ratio (NSFR \u2265 100%), and Liquidity Coverage Ratio (LCR \u2265 100%). Subordinated FCY debt may qualify for Tier-2 capital subject to specific criteria.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Stress Testing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Stress Testing & ICAAP Guidelines<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">DOS \/ BRPD Joint Issuance<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Long-term FCY liabilities require quantitative stress-testing for FX shock, interest-rate shock, and rollover risk under Pillar 2 of the Supervisory Review & Evaluation Process (SREP). Submissions to DOS on quarterly and annual cycles.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Credit Risk<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Credit Risk Management Guidelines<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">BRPD-issued (revised periodically)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Sets prudential standards for credit exposure assessment, single-borrower limits, large-loan reporting (10% threshold), and concentration risk \u2014 directly applicable to downstream on-lending of borrowed FCY funds.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">AML\/CFT Master<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BFIU Master Circular on AML\/CFT (latest edition)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Bangladesh Financial Intelligence Unit<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The operational AML\/CFT manual: enhanced due diligence on cross-border lender; sanctions screening (UN, OFAC, EU, UK Treasury, domestic list); STR\/CTR triggers; UBO identification thresholds; PEP screening; record-keeping for minimum 5 years.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Code of Conduct<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BB Code of Conduct for Banks & Financial Institutions<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">BRPD Circular No. 16 of 2017<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Mandates a comprehensive Code of Conduct binding directors, key executives and staff. Establishes integrity, ethics, due skill, conflict-of-interest restrictions, and confidentiality obligations relevant to cross-border lender relationships.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">Corporate Governance<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\"><a href=\"https:\/\/legalseba.com\/bd-articles\/corporate-governance-practice-in-bangladeshdesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Corporate Governance Guidelines for Banks<\/a><\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">BRPD-issued framework<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Board approval procedures for material borrowings; fit-and-proper test for directors approving foreign-currency liabilities; risk-management committee oversight; independent director participation in approving large external commitments.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- ===== C. CIRCULARS ===== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-section-title\"><!-- [et_pb_line_break_holder] --> <span class=\"marker\">C<\/span><!-- [et_pb_line_break_holder] --> <span>Bangladesh Bank Circulars & Circular Letters<\/span><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrapper\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:30%;\">Instrument<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:14%;\">Applies To<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:56%;\">Why It Applies \/ Operative Provisions<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- FEPD Circulars --><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 OBU Master<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FE Circular No. 11<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">30 January 2025 \u2014 Issued under Offshore Banking Act, 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><strong>Master OBU Guidelines.<\/strong> Comprehensive framework for offshore banking operations: OBU licensing, permitted sources of funds (including borrowing from overseas), eligible deposit-takers, approved end-uses (trade finance, capital-machinery imports, term lending), prudential rules, reporting obligations, and CIB reporting. Supersedes BRPD Circulars 02\/2019, 04\/2024, FE Circular 19\/2023, and FE Circular Letter 13\/2024 \u2014 though contracts under those circulars run to expiry.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Loans Master<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FE Circular No. 34<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">2 September 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Comprehensive consolidation of regulations on loans, overdrafts and guarantees \u2014 including medium and long-term external borrowing by enterprises in specialised zones, term lending in Taka to foreign-owned\/controlled companies, private loans against guarantees lodged outside Bangladesh, and short-term shareholders’ loans. Supersedes scattered earlier instructions.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Pricing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FEPD Circular Setting SOFR + 4.00% Ceiling<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">February 2024 (revising Sep 2022’s 3.50% ceiling)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Sets the SOFR-plus-margin all-in-cost cap for short-term trade-finance borrowing in foreign exchange. Covers SOFR (USD), EURIBOR (EUR), SONIA (GBP), TONA (JPY), LPR (CNY). Updated periodically; banks must verify the prevailing ceiling at each pricing event.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Account Operations<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FE Circular No. 27<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">3 July 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Permissible transactions against funds held in foreign currency accounts. Permits OBUs to allow FCY deposits of non-resident account-holders to be used by DBUs as collateral against short-term local-currency financing to resident borrowers \u2014 a structurally important provision for matching cross-border funding to local lending.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Trade Discount<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FE Circular No. 31<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">31 July 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Discounting of direct\/deemed export bills admissible to industries outside specialised zones; trade-finance refinancing windows funded by overseas borrowings. Critical for matching short-term external funding to export-bill discounting business.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Forward Cover<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FEPD Circular No. 09<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">26 January 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Forward sales\/purchases in foreign currency. ADs may apply forward premium not exceeding policy rates of respective currencies (Fed Funds, EUR MRR, GBP Bank Rate, JPY OCR, CNY LPR). Relevant for hedging principal\/interest cash flows on the borrowing.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 FX Risk<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FEPD Circular Letter No. 12<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">26 February 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Updated Foreign Exchange Risk Management Guidelines \u2014 addresses versatility, diversity, risk and innovation in FX market; treasury, ALM, counterparty exposure governance, intraday\/overnight position limits.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Trade Finance<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FE Circular No. 24<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">24 October 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Short-term external trade finance on supplier’s\/buyer’s credit for imports. Extends usance term from 360 days to 3 years for industrial enterprises in regular industries and those in EPZs, EZs, Hi-Tech Parks and other specialised zones. References paragraph 33(a) of GFET Vol-1 Chapter 7.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Trade Finance<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FE Circular No. 32<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">19 November 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Updates to short-term trade finance procedures and reporting \u2014 must be checked for any incremental conditions on FCY exposure arising from trade finance lines.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Service Sector<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FEPD Circular No. 30<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">12 November 2024<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Service-sector remittance and short-term loan provisions; short-term shareholder\/parent-company loans to foreign-owned service entities at maximum 3% p.a. interest in convertible currencies, up to 6 years from inception.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 OBU Services<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FEPD Circular Letter (Repatriation of Inward Remittances)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">25 June 2025 \u2014 read with FE Circular 11\/2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Outlines OBU operational permissions for advising, collection and settlement services; immediate transfer of repatriated funds through BD-RTGS to beneficiary banks.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEPD \u00b7 Long-Term Refinancing<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Long-Term Financing Facility (LTFF \/ BB-LTFF) Circulars<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Various FEPD circulars (latest July 2023)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>BB refinancing windows for long-term FCY loans to manufacturing exporters; PFI pricing band 180-day SOFR + 0.25%\u20131.25%; tenure 3\u201310 years inclusive of grace period not exceeding 12 months. Enables banks to fund long-term assets with matched-tenure foreign-currency liabilities.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">FEID \u00b7 Investment Reporting<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">FEID Circular No. 01<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">27 January 2025 (also 20 November 2024)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Reporting framework for non-resident investment transactions, share issuances against FCY remittances, and equity-linked components. Applies where the long-term external borrowing has convertible features or warrants.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- BRPD Circulars --><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">BRPD \u00b7 Single-Borrower Limit<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BRPD Master Circular on Single-Borrower Exposure Limit<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">BRPD Circular No. 05 (April 2005) and subsequent amendments<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>35% of total capital per single borrower; 15% sub-limit for funded facilities. Issued under section 45 of the Bank Company Act, 1991. Constrains downstream on-lending of borrowed FCY proceeds to any single counterpart or group.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">BRPD \u00b7 Asset Classification<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BRPD Circular No. 14 dated 23 September 2012 (and updates)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Loan Classification & Provisioning<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Master rules on loan classification (Standard, Special Mention Account, Sub-Standard, Doubtful, Bad\/Loss) and provisioning (1%\u2013100%). Applies to assets created from on-lent FCY funds, including OBU exposures.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">BRPD \u00b7 Mediation\/ADR<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BRPD Circular dated 16 April 2016 \u2014 ADR for Defaulted Loans<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">BRPD Circular Letter<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Encourages scheduled banks to use Bangladesh International Arbitration Centre (BIAC) for resolution of defaulted-loan disputes and to include ADR clauses in loan contracts. Banks must achieve minimum 1% ADR-recovery target by 30 June 2026.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">BRPD \u00b7 Code of Conduct<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BRPD Circular No. 16 of 2017<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Code of Conduct for Banks & FIs<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Mandatory comprehensive Code of Conduct for directors, employees and management; declarations of secrecy; conflict-of-interest restrictions on personal gain.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">BRPD \u00b7 Latest Direction<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">BRPD Circular No. 01 dated 2 January 2025<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">L\/C Margin and Related Direction<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Latest BRPD policy direction setting cash-margin requirements and related conditions; should be reviewed for any incremental conditions on FCY exposure arising from import L\/Cs.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- DOS \/ DMD Circulars --><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">DMD \u00b7 Reference Rate<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">DMD Circular No. 03<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">2026 \u2014 Effective from 15 April 2026<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Publication of an effective reference rate for the money-market segment \u2014 transaction-based interbank benchmark replacing the quotation-based DIBOR. Long-term floating-rate documentation should incorporate the new reference rate and an appropriate fallback waterfall.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">DOS \u00b7 Off-site<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">DOS Circulars on Off-site Supervision<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Various \u2014 DOS-issued reporting templates<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Off-site supervision reporting templates including FCY exposure returns, large-loan returns (CL forms), CAMELS-rating inputs, and stress-testing returns. Direct relevance to monitoring of borrowed FCY positions.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">DFIM \u00b7 Treasury Bonds<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">DFIM Circular Letter No. 10<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">Loan Facility Against Government Bond (Treasury Bond)<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Provisions for collateralised lending against Treasury Bonds \u2014 relevant where the bank pledges domestic GoB securities as cash-equivalent comfort to overseas lenders.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- Other --><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">DTAA<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">Applicable Bilateral Tax Treaty<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">~38 DTAAs in force<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Reduced withholding rate on interest where the lender resides in a DTAA-partner jurisdiction (typically 10\u201315% under treaty vs 20% domestic rate). Tax-residency certificate from the lender’s tax authority required to claim relief.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-cat\">International \u00b7 Trade Rules<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"law-name\">ICC Uniform Rules \u2014 UCP 600, URDG 758, ISBP 745, URC 522<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"citation\">International Chamber of Commerce<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-st\">SHORT<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Trade finance instruments (LCs, guarantees, collections) underlying the bulk of short-term external borrowing are governed by ICC’s uniform rules; banks contractually adopt these in their cross-border arrangements.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- AUTHORITIES --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ls-section\" id=\"authorities\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-num\">04 \u00b7 AUTHORITIES & THEIR ROLE<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Who oversees what<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"lede\">External borrowing by a Bangladeshi bank involves coordination across multiple regulators and central-bank departments. The map below identifies each touchpoint.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"table-wrapper\"><!-- [et_pb_line_break_holder] --> <\/p>\n<table><!-- [et_pb_line_break_holder] --> <\/p>\n<thead><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:30%;\">Authority<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:18%;\">Tenure Relevance<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<th style=\"width:52%;\">Function in External Borrowing<\/th>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/thead>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tbody><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Foreign Exchange Policy Department<span class=\"acronym\">FEPD \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The lead regulator for all foreign-exchange transactions including external borrowing. Issues FE Circulars; sets all-in-cost ceilings; approves non-routine borrowing structures; receives statistical filings.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Foreign Exchange Investment Department<span class=\"acronym\">FEID \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Receives reports on non-resident investment transactions; equity-linked components of long-term borrowings; share issuances against FCY remittances.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Foreign Exchange Operation Department<span class=\"acronym\">FEOD \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Operational oversight of AD activities; receives monthly returns under GFET Vol-2; processes specific transaction permissions.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Banking Regulation & Policy Department<span class=\"acronym\">BRPD \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Issues prudential standards (single-borrower limits, classification, provisioning, capital adequacy, code of conduct); change-of-control approval; oversight of the borrowing bank’s overall regulatory standing.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Department of Off-site Supervision<span class=\"acronym\">DOS \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Off-site monitoring through CAMELS, stress-testing returns, large-loan returns, CL statements, FCY exposure reports.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Department of Foreign Exchange Inspection<span class=\"acronym\">DFEI \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>On-site inspection of AD compliance with FERA, GFET and FE circulars; specific examination of cross-border borrowing books and OBU operations.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Forex Reserve & Treasury Management Department<span class=\"acronym\">FRTMD \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Monitors aggregate external debt of the banking system; manages BB’s own forex reserves; receives quarterly external-debt monitoring reports.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Statistics Department<span class=\"acronym\">Stat Dept \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Compiles balance-of-payments statistics; receives certified copies of executed loan agreements; aggregates external-debt data for IMF reporting.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Bangladesh Financial Intelligence Unit<span class=\"acronym\">BFIU \u00b7 Bangladesh Bank<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>AML\/CFT supervisor; receives STRs\/CTRs on cross-border inflows; issues sanctions list updates; conducts thematic AML inspections.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\"><a href=\"https:\/\/www.investbangladesh.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Bangladesh Investment Development Authority<\/a><span class=\"acronym\">BIDA<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Apex investment promotion agency; receives long-term FCY loan applications via the OSS portal at bidaquickserv.org; conducts initial scrutiny before forwarding to the BB Scrutiny Committee.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Scrutiny Committee<span class=\"acronym\">Headed by BB Governor<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>The final approval body for medium- and long-term foreign borrowings. Evaluates commercial viability, indebtedness, creditworthiness, repayment terms, debt-equity ratio, and capital-machinery quality.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\"><a href=\"https:\/\/nbr.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">National Board of Revenue<\/a><span class=\"acronym\">NBR<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Tax authority; administers WHT on interest outflows; issues SROs (e.g. S.R.O. 100\/2024 on OBU exemption); processes DTAA relief applications; oversees stamp duty.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\"><a href=\"http:\/\/www.roc.gov.bd\/\" target=\"_blank\" rel=\"noopener noreferrer\">Registrar of Joint Stock Companies & Firms<\/a><span class=\"acronym\">RJSC<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-lt\">LONG<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Charge registration under Companies Act 1994 section 159; receives mortgage and floating-charge filings within 21 days of creation.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Bangladesh International Arbitration Centre<span class=\"acronym\">BIAC<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Domestic ADR forum encouraged by BB for dispute resolution; banks may execute MOUs with BIAC and include ADR clauses in long-term facility documentation.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<tr><!-- [et_pb_line_break_holder] --> <\/p>\n<td>\n<div class=\"auth-name\">Financial Reporting Council<span class=\"acronym\">FRC<\/span><\/div>\n<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td><span class=\"applies-both\">BOTH<\/span><\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>Oversees IFRS\/IAS-compliant disclosure of FCY liabilities and FX exposures in audited financial statements under the Financial Reporting Act, 2015.<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/tr>\n<p><!-- [et_pb_line_break_holder] --> <\/tbody>\n<p><!-- [et_pb_line_break_holder] --> <\/table>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- AT-A-GLANCE CARDS --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ls-section\" id=\"cards\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-num\">05 \u00b7 AT-A-GLANCE<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>The 60-second summary<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"lede\">If you only have a minute before walking into a deal call, the differences below are the ones to remember.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"twin\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Short-Term Borrowing<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"tagline\">\u2264 12 MONTHS \u00b7 TRADE & LIQUIDITY<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>No prior BB approval<\/strong> \u2014 operates under general permission contained in GFET-2018 and FE Circulars<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Booked predominantly through the Offshore Banking Unit; statutory tax exemption on interest paid to overseas lenders under the Offshore Banking Act, 2024<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>All-in-cost cap: <strong>SOFR \/ EURIBOR \/ equivalent + 4.00% p.a.<\/strong><\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Tenure 30\u2013360 days (extended up to 3 years for industrial usance under FE Circular 24\/2024)<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Lenders: international correspondent banks, foreign OBUs, ACU member-bank lines, multilateral trade-finance programs<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Reporting: monthly under GFET Vol-2 + FEPD statistical returns + OBU online portal + CIB<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Documentation: term sheet, AD declaration, KYC pack, Board Resolution, Form-L<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Annual market size: approximately USD 3\u20134 billion across the Bangladeshi banking system<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Generally unsecured at the bank-borrower level; underlying trade documents provide indirect security<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"card long-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Long-Term Borrowing<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"tagline\">> 12 MONTHS \u00b7 TERM & PROJECT<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<ul><!-- [et_pb_line_break_holder] --> <\/p>\n<li><strong>Scrutiny Committee approval required<\/strong> \u2014 chaired by the Governor of Bangladesh Bank<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Application routed through BIDA’s Online Single Service portal where end-use is industrial; processed in 3\u20136 months<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>All-in-cost: market-rate benchmark + reasonable risk premium; excessive premium attracts heightened review<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Tenure typically 3\u201310 years; grace period not exceeding 12 months; bond issuances may be longer<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Lenders: international banks, multilaterals (IFC, ADB, FMO, DEG, OPIC), ECAs, capital-market investors, equipment suppliers<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Reporting: certified executed agreement to BIDA + FEPD + Statistics Department within 14 days; ongoing utilisation reports<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Documentation: full loan agreement, M&AA, feasibility, DSCR, CIB, sponsor undertakings, legal opinion, tax memo, security documents<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>DTAA relief available on interest WHT; OBU exemption for qualifying loans<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<li>Often secured: charge registration with RJSC under Companies Act 1994 section 159 within 21 days<\/li>\n<p><!-- [et_pb_line_break_holder] --> <\/ul>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- PRACTICE NOTES --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ls-section\" id=\"notes\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-head\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"section-num\">06 \u00b7 PRACTICE NOTES<\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Nine things worth keeping in mind<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee class=\"lede\">Issues that materially affect execution but are easy to miss when you’re moving fast through term-sheet negotiation.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 01 \u00b7 OBU is the default channel for cross-border borrowing<\/strong><!-- [et_pb_line_break_holder] --> For most external borrowings by scheduled banks today, booking through the Offshore Banking Unit is the optimal route \u2014 it carries <a href=\"https:\/\/legalseba.com\/bd-articles\/bangladesh-corporate-tax-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">statutory tax exemptions<\/a> on interest paid to overseas lenders pursuant to NBR S.R.O. No. 100\/2024, simpler reporting, and a single-window regulator (FEPD). The Offshore Banking Act, 2024 has consolidated what was previously a patchwork of circulars dating back to 1985, giving lenders a stable statutory framework instead of administrative discretion. That said, banks should map their OBU on-lending pipeline carefully \u2014 recent CRR\/SLR impositions and prudential tightening have closed some of the historical arbitrage.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 02 \u00b7 The SOFR + 4% ceiling is dynamic<\/strong><!-- [et_pb_line_break_holder] --> The all-in-cost ceiling for short-term trade finance has moved from SOFR + 3.00% (mid-2022) to SOFR + 3.50% (September 2022) to SOFR + 4.00% (February 2024). Each adjustment reflects BB’s effort to retain attractiveness for foreign lenders against the global rate cycle and the country’s reserves position. Always confirm the prevailing FEPD circular before pricing a new line \u2014 what was permitted six months ago may no longer be the ceiling, and breaches expose the AD to FERA penalties under section 23.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 03 \u00b7 Long-term routing is end-use driven<\/strong><!-- [et_pb_line_break_holder] --> Long-term foreign borrowing approval is anchored on the eventual deployment of funds. If the bank borrows to on-lend to industrial enterprises, BIDA processing through the OSS portal precedes Scrutiny Committee review. If for general balance-sheet funding or financial-sector use, FEPD-direct application applies. If for Tier-2 capital augmentation through subordinated debt, additional BRPD eligibility scrutiny applies. Get the routing right at term-sheet stage, not at agreement-execution stage \u2014 switching tracks mid-process can cost months.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 04 \u00b7 DIBOR is being replaced by a transaction-based benchmark<\/strong><!-- [et_pb_line_break_holder] --> Bangladesh Bank has confirmed a transition from quotation-based DIBOR to a transaction-based interbank benchmark (modelled on SOFR), effective from 15 April 2026, under DMD Circular No. 03. Long-term floating-rate documentation executed during the transition period should incorporate the new reference rate and an appropriate fallback waterfall. Existing facilities pegged to DIBOR should consider proactive amendment letters to avoid post-cessation interpretive risk.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 05 \u00b7 Single-borrower limits constrain downstream use<\/strong><!-- [et_pb_line_break_holder] --> Borrowing externally is one thing; deploying the proceeds as <a href=\"https:\/\/legalseba.com\/bd-articles\/a-complete-guide-to-debt-finance-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">debt financing<\/a> is another. The 35% \/ 15% single-borrower exposure cap under the BRPD Master Circular applies to every Taka and every Dollar of on-lending. Plan the funding-to-asset matching before drawdown \u2014 sponsor pressure to commit foreign-currency on-lending to a single large client can quickly breach the funded-facility sub-limit and trigger DOS-led intervention. Large-loan reporting at the 10% threshold requires advance planning of disclosure timing.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 06 \u00b7 Stamp duty and charge registration are routinely overlooked<\/strong><!-- [et_pb_line_break_holder] --> Loan agreements brought into Bangladesh attract ad valorem stamp duty under the Stamp Act, 1899. Where security is offered, charge creation requires registration with the Registrar of Joint Stock Companies & Firms within 21 days under Companies Act, 1994 section 159 \u2014 failure renders the security unenforceable against a liquidator or subsequent secured creditor. Mortgages of immovable property require additional registration under the Registration Act, 1908, and the Secured Transactions (Movable Property) Act, 2023 introduces a new central registry for moveable-asset security that should be considered at the structuring stage.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 07 \u00b7 DTAA relief is conditional on documentation<\/strong><!-- [et_pb_line_break_holder] --> Interest payments to overseas lenders are subject to WHT at 20% under the Income Tax Act, 2023, but the rate may be reduced under an applicable <a href=\"https:\/\/legalseba.com\/bd-articles\/double-taxation-avoidance-procedure-in-bangaldesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Double Taxation Avoidance Agreement<\/a> (Bangladesh has approximately 38 DTAAs in force, with reduced treaty rates typically 10\u201315%). The reduction is conditional on production of a valid <a href=\"https:\/\/legalseba.com\/bd-resources\/tax-residency-certificate-in-bangladesh-a-complete-guide\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tax Residency Certificate<\/a> from the lender’s home tax authority; in its absence, the full 20% domestic rate applies. Build the TRC requirement into the conditions precedent and refresh it annually.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 08 \u00b7 AML diligence on overseas lenders is non-negotiable<\/strong><!-- [et_pb_line_break_holder] --> Even where the lender is a household-name international bank, the BFIU Master Circular requires <a href=\"https:\/\/legalseba.com\/corporate-due-diligence-ma-services-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">Enhanced Due Diligence<\/a>: sanctions screening (UN, OFAC, EU, UK Treasury, and the Domestic Sanctions List of Bangladesh), ultimate-beneficial-ownership identification, PEP screening, and ongoing transaction monitoring. The Anti-Money Laundering Act, 2012 imposes personal liability on the Chief Executive and Chief Anti-Money Laundering Compliance Officer for systemic failures. Build the diligence file at onboarding and refresh it at each renewal.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"callout\"><!-- [et_pb_line_break_holder] --> <strong class=\"label\">Note 09 \u00b7 Strategic Structuring with LegalSeba LLP<\/strong><!-- [et_pb_line_break_holder] --> Given the strict compliance requirements of the Bangladesh Bank and BIDA, structuring a <a href=\"https:\/\/legalseba.com\/bd-articles\/complete-guide-to-foreign-loans-in-bangladesh\/\" target=\"_blank\" rel=\"noopener noreferrer\">foreign loan by the financing company<\/a>, leasing company, credit company, or bank requires specialized legal oversight. As a top-tier corporate and financial law firm in Bangladesh, <strong>LegalSeba LLP<\/strong> routinely assists clients in mitigating cross-border financing risks. We guide financial institutions through the regulatory approval pathways, ensuring that facility agreements, security documents, and tax-structuring memos comply with the latest statutory updates for seamless fund repatriation and enforcement.<!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- LEGAL DISCLAIMER --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"disclaimer-box\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h4>Legal Disclaimer<\/h4>\n<p><!-- [et_pb_line_break_holder] --> <pee>This regulatory reference is provided by <strong>LegalSeba LLP<\/strong> for informational and educational purposes only and does not constitute formal legal, financial, or tax advice. While every effort has been made to ensure the accuracy of the information regarding Bangladesh Bank regulations, BIDA guidelines, and applicable statutes as of FY 2025\u201326, the regulatory landscape is subject to frequent change. Reliance on this material is strictly at your own risk. Institutions and individuals should seek tailored professional advice from qualified legal counsel before executing any cross-border financing transaction, submitting regulatory applications, or making binding financial commitments. LegalSeba LLP disclaims all liability for actions taken or not taken based on the contents of this document.<\/pee><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- =================== FULL WIDTH CTA =================== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cta-section\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"cta-inner\"><!-- [et_pb_line_break_holder] --> <\/p>\n<h2>Ready to Secure Your Cross-Border Financing?<!\u2013- [et_pb_br_holder] -\u2013>Consult a Top Banking Lawyer in Bangladesh.<\/h2>\n<p><!-- [et_pb_line_break_holder] --> <pee>Connect with a dedicated banking and finance lawyer at <strong>LegalSeba LLP<\/strong> who understands the speed, precision, and strategy required for structuring foreign loans, ensuring BIDA\/Bangladesh Bank compliance, and drafting watertight facility agreements.<\/pee><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-grid\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"icon-wrap icon-email\"><!-- [et_pb_line_break_holder] --> <svg viewBox=\"0 0 24 24\"><path d=\"M20 4H4c-1.1 0-1.99.9-1.99 2L2 18c0 1.1.9 2 2 2h16c1.1 0 2-.9 2-2V6c0-1.1-.9-2-2-2zm0 4l-8 5-8-5V6l8 5 8-5v2z\"\/><\/svg><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<h3>Email Us<\/h3>\n<p><!-- [et_pb_line_break_holder] --> <pee>For formal inquiries, term sheet reviews, and facility agreement drafting.<\/pee><!-- [et_pb_line_break_holder] --> <a href=\"mailto:support@legalseba.com\" class=\"contact-link link-email\">support@legalseba.com<\/a><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"contact-card\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"icon-wrap icon-wa\"><!-- [et_pb_line_break_holder] --> <svg viewBox=\"0 0 24 24\"><path d=\"M19.05 4.91A9.816 9.816 0 0 0 12.04 2c-5.46 0-9.91 4.45-9.91 9.91 0 1.75.46 3.45 1.32 4.95L2 22l5.25-1.38c1.45.79 3.08 1.21 4.79 1.21 5.46 0 9.91-4.45 9.91-9.91 0-2.65-1.03-5.14-2.9-7.01zm-7.01 15.24c-1.48 0-2.93-.4-4.2-1.15l-.3-.18-3.12.82.83-3.04-.2-.31a7.89 7.89 0 0 1-1.21-4.24c0-4.36 3.55-7.91 7.91-7.91 2.31 0 4.48.9 6.12 2.54 1.63 1.63 2.54 3.81 2.54 6.12 0 4.36-3.55 7.91-7.91 7.91zm4.34-5.93c-.24-.12-1.41-.7-1.63-.78-.22-.08-.38-.12-.54.12-.16.24-.62.78-.76.94-.14.16-.28.18-.52.06-.24-.12-1.01-.37-1.92-1.15-.71-.61-1.19-1.36-1.33-1.6-.14-.24-.02-.37.1-.49.11-.11.24-.28.36-.42.12-.14.16-.24.24-.4.08-.16.04-.3-.02-.42-.06-.12-.54-1.3-.74-1.78-.19-.47-.38-.41-.54-.41-.14 0-.3 0-.46 0-.16 0-.42.06-.64.3-.22.24-.84.82-.84 2.01s.86 2.34.98 2.5c.12.16 1.7 2.6 4.12 3.64.58.25 1.03.4 1.38.51.58.18 1.11.16 1.53.1.47-.07 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[et_pb_line_break_holder] --> <pee>Schedule a strategic consultation with our partners regarding your cross-border transaction.<\/pee><!-- [et_pb_line_break_holder] --> <a href=\"https:\/\/legalseba.com\/\" class=\"contact-link link-meet\">LegalSeba.com\/book-now<\/a><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --> <\/div>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --> <!-- =================== FOOTER =================== --><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"guide-footer\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ftr-inner\"><!-- [et_pb_line_break_holder] --> <\/p>\n<div class=\"ftr-meta\"><!-- [et_pb_line_break_holder] --> <span>Comprehensive Reference \u00b7 Banking & Treasury Practice<\/span><!-- [et_pb_line_break_holder] --> <span>Bangladesh \u00b7 Fiscal Year 2025\u20132026<\/span><!-- 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