Chapter 2: source and coverage limits

# FM2 source boundaries
Official full module text read: https://resource.cdn.icai.org/87738bos280825-ch2.pdf .
Module current index May2026-onwards: https://www.icai.org/post/sm-inter-p6a-may2026 .
Venture49%ownership cap/royalty ranges, public-deposit35%, ECB eligibility/maturity/routes, export-credit180days/guarantees, CP/CD current issuer/maturity/rating and historical institutions not independently current-law verified. No regulatory entitlement/exact-threshold verdict derived.
Preference cumulative/payment/conversion/redemption and borrowing terms case-supplied, not universal. Interest/dividend tax features conditional; no exemption or deduction claim without assumptions.
Trade credit/advances can carry implicit cost/obligations; no universal "free" funding. Securitisation does not automatically establish accounting derecognition or risk transfer. Lease economic comparison is not AS/IndAS accounting classification/deduction verdict. Debenture/bond security is not a default-free guarantee.
Floating interest case benchmarks explicitly interest-based; do not reproduce moduleFRN exchange-rate wording. Zero coupon means no periodic coupon, not no economic cost. ESG label does not establish compliance/outcome. FX hedge effectiveness and actual current foreign-issue compliance not assumed.
Private original cases only, no published/full-official-bank completion. No deploy/siteG1/AuthFirestore/spend/old-ledger changes.