ARC

What is Trust Structure (ARC)?

Trust Structure is the SPV mechanism used by ARCs to hold acquired NPAs. Each acquired pool is held in a separate trust, with SRs issued against it. The ARC acts as trustee, manages resolution and pays recoveries to SR holders pro rata.

MeaningTrust Structure is the SPV mechanism used by ARCs to hold acquired NPAs. Each acquired pool is held in a separate trust, with SRs issued against it. The ARC acts as trustee, manages resolution and pays recoveries to SR holders pro rata.
CategoryARC
Related LawsSARFAESI 2002; Indian Trusts Act 1882
Who Uses ItARCs, banks, SR holders
Why It MattersRing-fences each pool and aligns incentives across investors.
Detailed explanation

Trust Structure (ARC) explained in plain English

A practitioner's view written for borrowers and advisors — not a textbook definition.

Trust Structure is the SPV mechanism used by ARCs to hold acquired NPAs. Each acquired pool is held in a separate trust, with SRs issued against it. The ARC acts as trustee, manages resolution and pays recoveries to SR holders pro rata.

In practice, Trust Structure (ARC) is used most often by arcs, banks, sr holders. Each of them sees the term from a slightly different angle: borrowers care about protection and outcomes, lenders care about classification and recovery, regulators care about consistency and disclosure.

The legal anchor for Trust Structure (ARC) is SARFAESI 2002; Indian Trusts Act 1882. RBI master directions, the SARFAESI Act 2002, the RDB Act 1993 and the IBC 2016 commonly interplay, depending on the loan size, security and stage of stress.

Why does it matter? Ring-fences each pool and aligns incentives across investors. For a stressed borrower, getting this concept right early often saves several months of penal interest, legal cost and credit-score damage.

A real example: ARC creates Trust XYZ to hold a 12-account NPA portfolio acquired from a PSU bank. The mechanics may look complex, but the underlying logic — the bank wants closure, the borrower wants a fair outcome — is straightforward once the right framework is in place.

If you are facing a situation involving Trust Structure (ARC), the safest first step is a structured case review with a senior ex-banker who has handled comparable matters across banks and ARCs in India.

Where it is used

Where you'll encounter Trust Structure (ARC)

With borrowers and guarantors

Whenever a loan moves from "Standard" to "stressed", Trust Structure (ARC) is one of the words that starts appearing in notices, bank emails and lawyers' opinions.

Inside banks and NBFCs

Sanctioning committees, recovery teams and risk officers use Trust Structure (ARC) to classify accounts, decide provisioning and approve resolution paths.

Before DRT, NCLT and High Courts

Trust Structure (ARC) appears in pleadings, securitisation applications, OAs, Section 7/9 petitions and SARFAESI writs as part of the dispute record.

In ARC and investor transactions

When stressed loans are sold to ARCs or special-situations investors, Trust Structure (ARC) is used in term sheets, assignment agreements and due-diligence reports.

Real example

A practical illustration of Trust Structure (ARC)

ARC creates Trust XYZ to hold a 12-account NPA portfolio acquired from a PSU bank.
Note: The example is illustrative. Every case is fact-specific — actual outcomes depend on security cover, ageing of NPA, sanctioning level and the quality of documentation.
FAQs

Frequently asked questions about Trust Structure (ARC)

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Last reviewed by NPAExperts Advisory on 27 Jun 2026

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