Monday, 20 November 2017

Moody’s Upgrade India On Hopes Of Reform Despite Muted GDP Growth, Subdued Private Capex, Tepid Per Capita Income, Slow Resolution Of Corporate NPA & No Progress In Land & Labour Reform



Moody’s has upgraded India’s rating to Baa2 form Baa3 with stable outlook from earlier Baa2 with positive outlook (just above junk); this rating upgrade coincided with FM’s address to a group of angel investors in Singapore, where Moody’s operate for its SE analytics.

This rating upgrade may be due to recent Govt initiative to recaps the fragile PSBS to kick start lending & private capex thereof and “visible” improvement in India’s ease of doing business. USDINR plunged by around 0.65% and 10YGSEC yield slumped by almost 1.25% to around 6.974% (rating upgrade will ease borrowing costs); but they recovered in late trade. 

Although, Moody’s upgrade was not totally unexpected, the timing of the same may have baffled the market to some extent amid slump in GDP amid various economic uncertainties (GST & DeMo).

Moody’s believe that full implementation of GST, effective resolution of corporate NPA through IBC mechanism, formalization of economy through DeMo & GST-UID (better tax compliance) are the major reforms supporting India’s upgrade, although these reform are in the half implementation stage.

Moody’s also believe that recent Govt step to recalibrate GST compliance issues for SMES & Exporters will ease the burden on them, which in turn will gradually help to revive India’s GDP to 6.7% by March’18 from current 5.7% and further towards 7.5% by March’19. 

Moody’s has also acknowledged GST & DeMo blues for slump in India’s GDP recently; basically Moody’s has upgraded India on hopes of further policy reforms amid rock solid political stability of NAMO despite several economical uncertainties. Thus it’s a sole credit for NAMO and may be termed as a “Santa Gift” to Modi by Moody’s.

Moody’s Upgrade India To Baa2 From Baa3 On Hopes Of Economic Reform Despite Several Headwinds & Economic Uncertainties:

Moody’s has identified India’s high debt/GDP ratio (68% actual in 2016 & now around 70%), high public/house hold debt, improper implementation of GST, muted private capex, slow resolution of corporate NPA even through IBC/NCLT process, lack of progress in land & labour reform, any significant deterioration in fiscal math and health of PSBS or sharp increase external vulnerability are some of the major risks for India’s rating.

But Moody’s may also consider for further rating upgrade, if there will be significance improvement in India’s fiscal math (metrics) in combination with durable recovery or improvement in private capex & investment cycle.

Overall, after this historical rating upgrade, Moody’s is expected not to change the same in the foreseeable future except some terrible economic conditions or any surprised improvement in fiscal math or private capex as this upgrade comes with a time lag (“belated” as described by our FM).

Although Moody’s has identified nearly all the pros & cons of India’s rating, it is surprisingly silenced about India’s low per capita income (GDP per capita) this time, which it mentioned in its previous report (Nov’16) as a major constraint for India’s rating upgrade along with some other legacy problem like stressed twin B/S of corporates & banks and muted private capex.

In Nov’16 rating action report, Moody’s has not considered DeMo blues; but signalled about India’s stable( Baa3) rating rationale on the expectation that India’s GDP growth will outperform its peers; but since then India’s GDP has plummeted significantly over its peers and Moody’s failed to recognize that fact in its Nov’17 report.

In its Nov’16 report, Moody’s acknowledged about India’s incremental policy reforms, but refrained from any rating upgrade on the fact that those policy effort & promise for the reduction in the country’s debt burden has not yield any real dividends (results) to support for an upgrade.

However, Moody’s has given a clear signal that they will consider India for upgrade if GDP accelerates with reduction in India’s debt burden-“Moody's still expects that the measures taken to date, together with further reforms, will in time achieve those objectives and support an upgrade to Baa2”. Thus, Nov’17 upgrade by Moody’s is not at all unexpected despite any visible improvement in India’s GDP growth and Debt/GDP ratio or nominal fiscal deficit (Govt debt).

Moody’s may have acted in Nov’17 on huge improvement in ease of doing business & Govt’s plan to recap the PSBS, despite other headwinds (lower GDP, muted private capex, higher Govt debt/GDP, stressed twin B/S, low Indian per capita income level, high fiscal risk from oil, lack of labour & land reform, over dependence on monsoon for rural economy, which is one of the backbone of Indian economy)

Another US rating agency S&P is unfazed by Moody’s rating action on the ground that India’s fiscal position is still weak and these divergent positions among the global rating agencies (S&P/Fitch/Moody’s) may continue confuse the market going ahead.

Market may be also concerned about Govt’s incremental fiscal spending plan to dig out the economy from its deepest slump in the last three years as Moody’s has clearly warned about any significant fiscal slippages, which may affect the rating also. On Thursday, the Indian FM was in Singapore, addressing an investor conference has signalled for possible fiscal deviation to revive the economy. 

But, FM/FMO has taken a U-turn soon after Moody’s rating upgrade and has assured for fiscal discipline for the sake of rating, although he has termed Moody’s rating upgrade as “belated”.  

FM is very correct; the rating upgrade by Moody’s should come earlier; but rating agencies are always behind the curve and their credibility is also at stake, especially after the 2008 GFC. Thus their rating actions are now basically toothless and market doesn’t care about their ratings action too much; recent example may be China’s downgrade by S&P; it was surged after the S&P downgrade; but for EM like India, they still matter to some extent.

Looking ahead, if other major global rating agencies like S&P and Fitch converge with Moody’s rating action on India, market will rally more, but if they continue diverge, then expect no big fire work in the coming days. Market will dictate by earnings, which has to justify the steep valuation irrespective of any rating action. 

Even historically, after any rating upgrade, market nose dived after 2-3% upside and correct significantly as the news is usually well anticipated (buy on rumour & sell on facts/news) as reflected in divergence between actual ratings & CDS implied credit ratings. Market is also expecting a rate cut on 6th Dec after this rating upgrade.

Moody’s upgrade may help Indian co’s borrowings from overseas at lower cost/interest, which in turn will help investments (capex), earnings and fresh job creations; but real borrowing costs was already on the downwards trend for the Indian cos anticipating for the rating upgrade after India’s jump in ease of doing business index and Govt’s plan to recaps PSBS.

In that sense, most of the high grade Indian cos, Moody’s upgrade may not make much difference, but PSBS may benefit a lot after their rating upgrade to raise funds from overseas for their recaps need. But most probably, Moody’s will not upgrade all the fragile PSBS blindly solely on the basis of sovereign rating upgrade for India, it will be bank specific.

Although, this upgrade by Moody’s may be a “historical” achievement by the Govt just before GJ election and will act as a election booster amid widespread criticism about economic slowdown & joblessness in India due to DeMo & GST blues, the Govt/BJP has to fight the GJ elections on economic realities in the ground.

In that sense, the outcome of GJ election may be vital as the UP election after DeMo; it may be a 2nd acid test for NAMO on dual disruptions due to DeMo & GST. Although, there is no doubt about NAMO’s victory this time too on lack of any credible opposition leader despite RAGA’s hard work, opinion polls so far indicating that the GJ election fight may be close this time and may not be a smooth sailing for BJP either!!

Any below expected result for NAMO/BJP from GJ may be a political risk for the market and thus market will watch it closely. As GST is implemented in a very complex way with multiple rates and also with high cost of compliances, SMES/small business/traders are increasingly finding it difficult and unviable to comply with the same and their business models are at risk. This public agony may reflect in the voting pattern in GJ this time as their existence now may be at stake.

Another headwind for the Indian economy may be higher oil & higher USD; if Brent continues above $65-70 for some months, then India may be rerated due to concern of trade deficit, CAD & ultimately fiscal slippages. 

Imported inflation is a legacy issue of India because of huge currency depreciation over the last few decades and the whole economy is now running on currency leverage; we can’t afford USD to go back to the 35-40 level as in that scenario, export oriented services (outsourcing/techs) will crumble with the whole economy.

Indian Govt has to quicken its resolution steps for the NPA fiasco for not only corporates but also for the increasing retail leveraging; otherwise China types “Minsky Moment” may also come soon as demonstrated by RCOM’s default.

For any developed economy, central banks’ target dual mandate of growth & employment with price stability (reasonable inflation). In India we have no credible job data and thus Govt needs to fix this area and also generate certain other leading economic data like retail sales, housing starts etc which may guide the policy makers appropriately rather than trying to drive the economy without head lights in the night and making political chest thumping easy in the process.

Assuming average Indian earnings (ex-bonus) at metro cities is around 50k/pm, still it may not be sufficient for discretionary consumer spending as almost 80% of it will go to home/personal loan EMI, house rent, Child education and daily expenses for a small family, leaving very little for discretionary spending.

At a glance Moody’s points:

·         Expectation of continuous progress in economic & institutional reform will ease India’s high debt burdens or reduce the risk of a sharp increase even in potential downside conditions.

·         Although Govt is in mid-way of its various reforms and some are in the design stage, Moody’s believe that those implemented to date will advance Govt’s objective of fostering strong & sustainable growth.


·         Moody’s has identified GST, creation of MPC/RBI & improvement of monetary policy framework, corporate NPL/NPA resolution mechanism through IBC/NCLT, DeMo, UID Linkage (formalization of economy & war on black money/corruption/forgery), DBT (to prevent leakage of Govt subsidy), FRBM Act (fiscal discipline) as key reforms.

·         But Moody’s has also identified lack of labour & land reforms in India as a major lacuna.

·         Although most of the above reforms (GST/DeMo/IBC-NPA Resolution) will take time for their full impact and GST/DeMo has already slowed India’s GDP over the near term, Moody’s believe that GDP growth will moderate to 6.7% in FY-18 and will further rise towards 7.5% in FY-19 as GST/DeMo blues will fade over time on Govt’s recent measures to support SMES & exporters with GST compliance.

·         Although India’s high level of debt (68% of GDP in 2016) is significantly higher than the Baa median of 44%, Govt can manage it well as almost 90% of those debts are owed by DII and denominated in INR with average maturity of around 10.65 years. Thus the overall impact of FX or interest rate volatility is minimal.


·         Moody's expects India's debt-to-GDP ratio to rise by about 1% this fiscal year, to 69%, as nominal GDP growth has slowed following DeMo and the implementation of GST. The debt burden will likely remain broadly stable in the next few years, before falling gradually as nominal GDP growth continues and revenue-broadening and expenditure efficiency-enhancing measures take effect; tax compliance will improve after GST.

·         Adoption of a flexible inflation targeting regime and the formation of MPC have already enhanced the transparency and efficiency of monetary policy in India. Inflation has declined markedly and foreign exchange reserves have increased to all-time highs, creating significant policy buffers to absorb potential shocks.


·         Government’s efforts to reduce corruptions & formalize economic activity and improve tax collection and administration through DeMo and GST should contribute to further strengthening of India's institutions.

·         On the fiscal front, efforts to improve transparency and accountability, including adoption of a new FRBM Act, are expected to enhance India's fiscal policy framework and strengthen policy credibility.


·         Moody’s has identified some major challenges in GST implementation, muted private capex, slow/tepid resolution of NPA/NPL, lack of progress in land & labour reform; however Moody’s expect that at least some of these issues will be addressed in future (over time).

·         Govt support for PSBS recaps will reduce/mitigate India’s banking sector risks and will support growth/private capex.


·         Although the PSBS recaps mechanism will modestly increase Govt’s debt burden by another 0.80% of GDP over two years, it should enable banks to move forward with NPL/NPA resolution through comprehensive (large scale) write downs and will increase their lending capacity in future (gradually) and will support private capex, overall growth & fiscal consolidation.

·         Dual combination of PSBS recaps & corporate NPA resolution through IBC mechanism will begin to address a key weakness of India’s sovereign credit profile.

·         Moody’s also sees India’s high public debt burden as a major constraint to its credit profile and this headwind is not expected to diminish rapidly with very low income levels (GDP per capita) relative to its peers. Thus Govt need to enhance development spending (capex) over the coming years.

·         Moody’s sees Govt measures to encourage greater formalization of the economy through DeMo & GST will take time and thus increase in revenue & decrease in expenditure (fiscal consolidation) will also take significant time to diminish the overall debt stock.


·         Moody’s may consider further rating upgrade if India will improve its fiscal metrics materially in combination with durable recovery in investment cycle & private capex.

·         Moody’s may consider rating downgrade if Indian fiscal metrics slippages (deterioration in fiscal math), health of banking system (PSBS) worsens, 

Technically, Nifty Fut-Nov is now in the EW-5 cycle and has to sustain above 10360-10425 area for any further rally towards 10535-10575 & 10675 zone; otherwise it will correct again towards 10190-10100 zone.



SGX-NF
 
Moody’s Full Report: Nov’2017
Moody's upgrades India's government bond rating to Baa2 from Baa3; changes outlook to stable from positive

Global Credit Research - 16 Nov 2017 

New York, November 16, 2017 -- Moody's Investors Service ("Moody's") has today upgraded the Government of India's local and foreign currency issuer ratings to Baa2 from Baa3 and changed the outlook on the rating to stable from positive. Moody's has also upgraded India's local currency senior unsecured rating to Baa2 from Baa3 and its short-term local currency rating to P-2 from P-3. 

The decision to upgrade the ratings is underpinned by Moody's expectation that continued progress on economic and institutional reforms will, over time, enhance India's high growth potential and its large and stable financing base for government debt, and will likely contribute to a gradual decline in the general government debt burden over the medium term. In the meantime, while India's high debt burden remains a constraint on the country's credit profile, Moody's believes that the reforms put in place have reduced the risk of a sharp increase in debt, even in potential downside scenarios. 

Moody's has also raised India's long-term foreign-currency bond ceiling to Baa1 from Baa2, and the long-term foreign-currency bank deposit ceiling to Baa2 from Baa3. The short-term foreign-currency bond ceiling remains unchanged at P-2, and the short-term foreign-currency bank deposit ceiling has been raised to P-2 from P-3. The long-term local currency deposit and bond ceilings remain unchanged at A1. 

RATINGS RATIONALE 

RATIONALE FOR UPGRADING THE RATING TO Baa2 

REFORMS WILL FOSTER SUSTAINABLE GROWTH 

The government is mid-way through a wide-ranging program of economic and institutional reforms. While a number of important reforms remain at the design phase, Moody's believes that those implemented to date will advance the government's objective of improving the business climate, enhancing productivity, stimulating foreign and domestic investment, and ultimately fostering strong and sustainable growth. The reform program will thus complement the existing shock-absorbance capacity provided by India's strong growth potential and improving global competitiveness. 

Key elements of the reform program include the recently-introduced Goods and Services Tax (GST) which will, among other things, promote productivity by removing barriers to interstate trade; improvements to the monetary policy framework; measures to address the overhang of non-performing loans (NPLs) in the banking system; and measures such as demonetization, the Aadhaar system of biometric accounts and targeted delivery of benefits through the Direct Benefit Transfer (DBT) system intended to reduce informality in the economy. Other important measures which have yet to reach fruition include planned land and labor market reforms, which rely to a great extent on cooperation with and between the States. 

Most of these measures will take time for their impact to be seen, and some, such as the GST and demonetization, have undermined growth over the near term. Moody's expects real GDP growth to moderate to 6.7% in the fiscal year ending in March 2018 (FY2017). However, as disruption fades, assisted by recent government measures to support SMEs and exporters with GST compliance, real GDP growth will rise to 7.5% in FY2018, with similarly robust levels of growth from FY2019 onward. Longer term, India's growth potential is significantly higher than most other Baa-rated sovereigns. 

AND PROVIDE GREATER ASSURANCE THAT GOVERNMENT DEBT WILL REMAIN STABLE 

Moody's also believes that recent reforms offer greater confidence that the high level of public indebtedness which is India's principal credit weakness will remain stable, even in the event of shocks, and will ultimately decline. 

General government debt stood at 68% of GDP in 2016, significantly higher than the Baa median of 44%. The impact of the high debt load is already mitigated somewhat by the large pool of private savings available to finance government debt. Robust domestic demand has enabled the government to lengthen the maturity of its debt stock over time, with the weighted average maturity on the outstanding stock of debt now standing at 10.65 years, over 90% of which is owed to domestic institutions and denominated in rupees. This in turn lowers the impact of interest rate volatility on debt servicing costs since gross financing requirements in any given year are moderate. 

In addition, however, measures which increase the degree of formality in the economy, broaden the tax base (as with the GST), and promote expenditure efficiency through rationalization of government schemes and better-targeted delivery (as with the DBT system) will support the expected, though very gradual, improvement in India's fiscal metrics over time. Moody's expects India's debt-to-GDP ratio to rise by about 1 percentage point this fiscal year, to 69%, as nominal GDP growth has slowed following demonetization and the implementation of GST. The debt burden will likely remain broadly stable in the next few years, before falling gradually as nominal GDP growth continues and revenue-broadening and expenditure efficiency-enhancing measures take effect. 

REFORMS WILL CONTINUE TO STRENGTHEN INDIA'S INSTITUTIONAL FRAMEWORK 

Government efforts to reduce corruption, formalize economic activity and improve tax collection and administration, including through demonetization and GST, both illustrate and should contribute to the further strengthening of India's institutions. On the fiscal front, efforts to improve transparency and accountability, including through adoption of a new Fiscal Responsibility and Budget Management (FRBM) Act, are expected to enhance India's fiscal policy framework and strengthen policy credibility. 

Adoption of a flexible inflation targeting regime and the formation of a Monetary Policy Committee (MPC) have already enhanced the transparency and efficiency of monetary policy in India. Inflation has declined markedly and foreign exchange reserves have increased to all-time highs, creating significant policy buffers to absorb potential shocks. 

Much remains to be done. Challenges with implementation of the GST, ongoing weakness of private sector investment, slow progress with resolution of banking sector asset quality issues, and lack of progress with land and labor reforms at the national level highlight still material government effectiveness issues. However, Moody's expects that over time at least some of these issues will be addressed, resulting in a steady further improvement in India's government effectiveness and overall institutional framework. 

GOVERNMENT SUPPORT TO PUBLIC SECTOR BANKS MITIGATES BANKING SECTOR RISK, SUPPORTS GROWTH 

Recent announcements of a comprehensive recapitalization of Public Sector Banks (PSBs) and signs of proactive steps towards a resolution of high NPLs through use of the Bankruptcy and Insolvency Act 2016 are beginning to address a key weakness in India's sovereign credit profile. 

While the capital injection will modestly increase the government's debt burden in the near term (by about 0.8% of GDP over two years), it should enable banks to move forward with the resolution of NPLs through comprehensive write-downs of impaired loans and increase lending gradually. Over the medium term, if met by rising demand for investment and loans, the measures will help foster more robust growth, in turn supporting fiscal consolidation. 

RATIONALE FOR THE STABLE OUTLOOK 

The stable outlook reflects Moody's view that, at the Baa2 level, the risks to India's credit profile are broadly balanced.

The relatively fast pace of growth in incomes will continue to bolster the economy's shock absorption capacity. And even in periods of relatively slower growth, as seen recently, stable financing will mitigate the risk of a sharp deterioration in fiscal metrics. 

However, the high public debt burden remains an important constraint on India's credit profile relative to peers, notwithstanding the mitigating factors which support fiscal sustainability. That constraint is not expected to diminish rapidly, with low income levels continuing to point to significant development spending needs over the coming years. Measures to encourage greater formalization of the economy, reduce expenditure and increase revenues will likely take time to diminish the debt stock. 

WHAT COULD MOVE THE RATING UP 

The rating could face upward pressure if there were to be a material strengthening in fiscal metrics, combined with a strong and durable recovery of the investment cycle, probably supported by significant economic and institutional reforms. In particular, greater expectation of a sizeable and sustained reduction in the general government debt burden, through increased government revenues combined with a reduction in expenditures, would put positive pressure on the rating. Implementation of key pending reforms, including land and labor reforms, could put additional upward pressure on the rating. 

WHAT COULD MOVE THE RATING DOWN 

A material deterioration in fiscal metrics and the outlook for general government fiscal consolidation would put negative pressure on the rating. The rating could also face downward pressure if the health of the banking system deteriorated significantly or external vulnerability increased sharply.
GDP per capita (PPP basis, US$): 6,694 (2016 Actual) (also known as Per Capita Income) 

Real GDP growth (% change): 7.1% (2016 Actual) (also known as GDP Growth)
Inflation Rate (CPI, % change Dec/Dec): 3.9% (2016 Actual) 

Gen. Gov. Financial Balance/GDP: -6.4% (2016 Actual) (also known as Fiscal Balance) 

Current Account Balance/GDP: -0.7% (2016 Actual) (also known as External Balance) 

External debt/GDP: 20.4% (2016 Actual) 

Level of economic development: High level of economic resilience 

Default history: No default events (on bonds or loans) have been recorded since 1983.

Moody’s Report: Nov’2016


Rating Action: 

Moody's Affirms India's Baa3 Rating; Maintains Positive Outlook

Global Credit Research - 16 Nov 2016 

Singapore, November 16, 2016 -- Moody's Investors Service ("Moody's") has today affirmed the Government of India's Baa3 issuer and senior unsecured ratings and maintained the positive outlook on the rating. Moody's has also affirmed India's P-3 short-term local currency rating. 

The decision to maintain a positive outlook on the Baa3 rating rather than assigning a stable outlook to the rating at either Baa3 or Baa2 reflects two drivers: 

- Economic and institutional reforms introduced since the positive outlook was assigned, and potentially forthcoming, continue to offer a reasonable expectation that India's growth will outperform that of its peers over the medium term and that further improvements in its macro-economic and institutional profile will be achieved. 

- However, the reform effort to date has not yet achieved the conditions that would support an upgrade to Baa2, in particular in accelerating private investment to support high, stable growth, without which the government's debt burden -- a key constraint on the rating -- is likely to remain high for a sustained period. 

RATINGS RATIONALE 

Moody's assigned a positive outlook to India's Baa3 rating in April 2015 to reflect our view that India's policymakers were establishing a framework that would likely allow the country's growth to continue to outperform that of its peers over the medium term, and improve its macro-economic, infrastructure and institutional profile to levels commensurate with a higher rating. 

Having assessed progress made since then, Moody's conclusion is that important steps have been taken to strengthen India's institutions. However, thus far, the policy effort has not delivered a sufficiently clear prospect of the reform dividends -- sustained, high growth and the promise of a reduction in the country's debt burden -- to support an upgrade. 

Moody's still expects that the measures taken to date, together with further reforms, will in time achieve those objectives and support an upgrade to Baa2. However, a further period is needed to assess how the reform program will evolve and the likely impact of recent and potential future reforms on growth and, over time, on India's debt burden. 

RATIONALE FOR MAINTAINING THE POSITIVE OUTLOOK 

The positive outlook denotes Moody's expectation that, over time, India's credit metrics will likely shift to levels consistent with a Baa2 rating. In particular, the outlook reflects our expectation that continued policy reform implementation will allow balanced growth to support a reduction in the government debt burden, currently a constraint on India's rating. 

A broad range of policies have been implemented that are conducive to moderate inflation and limited current account deficits. In addition, a number of policy reforms, if effective, would lead to higher investment and more efficient savings. 

In particular, the passage and ongoing implementation of a range of economic reform measures, including the Goods and Services Tax and reform of the bankruptcy code, points to improvements in government effectiveness. This assessment is also supported by higher rankings in the World Economic Forum Global Competitiveness Index and World Bank Worldwide Governance Indicators. 

Thus far, private investment has not picked-up in response to the government's measures, denoting limited policy effectiveness. Investment has been constrained by high leverage in some sectors, a relatively unfavorable global environment and, in some cases, limited access to finance. Businesses are also likely to have opted to wait for more certainty about the tangible implications of reforms on their operating environment. 

Policy reforms are still relatively recent with material uncertainty about the effectiveness of measures already implemented and whether momentum will sustain. The coordination and alignment of objectives between different parts of the government and the private sector poses implementation challenges. 

RATIONALE FOR AFFIRMING THE Baa3 RATING 

India's core credit strengths are its size and growth potential, which are amongst the highest of Moody's-rated sovereigns and provide key support to its Baa3 rating. 

Low incomes constrain India's sovereign credit profile by limiting the government's revenue base and adding to its social and development spending requirements. However, incomes are growing. GDP per capita in India was 11% of the US levels on a Purchasing Power Parity basis in 2015 -- still well below the level in other Baa-rated sovereigns. But this level marks an increase from 6.6% of US levels in 2005 and 9.2% in 2010. 

In an environment of lackluster global trade which we expect to continue, India's very large domestic markets provide a relative competitive advantage compared to other, smaller and more trade-reliant economies. 

As the economy shifts towards higher value-added and higher productivity growth, incomes will continue to rise faster than in most other economies. Combined with the very large size of the economy which prevents high concentration and hence vulnerability to sector-specific shocks, higher incomes will bolster economic resilience. 

India's significantly reduced and now very low external vulnerability also contributes to resilience by sheltering the economy from abrupt changes in financing conditions. The marked narrowing of current account deficits, to around 0.5-1.5% of GDP, from as high as nearly 5% of GDP in 2013 is partly accounted for by the lower cost of energy imports and policy measures that have dis-incentivized gold imports, which would outlast fluctuations in commodity prices. 

Together with marked increases in Foreign Direct Investment, which now provides full financing of the current account deficit, this indicates limited external vulnerability. 

However, India continues to display a number of features which constrain the credit rating. 

First, year to year, incomes and consumption remain more vulnerable to negative shocks than in other Baa-rated sovereigns. With low per capita incomes at around $6,000 on a PPP basis limit, households have very limited capacity to absorb negative income shocks, whether domestic, external or weather related. 

For instance, monsoon rains are critical for India's agricultural sector given that almost half of the country's farm land is not irrigated. Half of India's overall consumption comes from rural sector and a major portion of rural incomes is dependent on agriculture. 

In addition, the government's debt burden is high and is likely to remain so for some time. Room to reduce the deficit quickly is limited. Wages and salaries account for about 50% of total expenditure with a large, once in 10 years, increase in central government compensation just implemented. The shift towards cash-based benefit transfers, if effective, will help reduce some of the current inefficiencies of current spending. However, more rapid cuts in spending for instance through reductions in public investment outlays compared to current plans would have a negative economic impact. 

Meanwhile, on the revenue side, India's large low-income population limits the government's tax revenue base. At 20.9% of GDP in 2015, general government revenues were markedly lower than the 27.1% median for Baa-rated sovereigns. Although the implementation of GST and other measures aimed at enhancing income declarations and tax collection will help widen and boost revenues, the effects will only materialize over time and their magnitude is uncertain so far. 

As a result, the general government deficits will remain sizeable and any reduction in India's government debt burden will largely rely on robust nominal GDP growth. We expect that the debt-to-GDP ratio will hover around the current levels, at 68.6% in 2015, before falling gradually as nominal GDP growth is sustained and revenue-broadening and expenditure efficiency-enhancing measures take effect. 

The banking sector also continues to pose material contingent liability risks to the sovereign. 

The Indian banking system's asset quality, loan loss coverage and capital ratios remain weak. This poses sovereign credit risks, given the banking sector's role in financing growth and government deficits, through its purchase of government securities, and through contingent liabilities in particular related to the government's ownership of a major portion of the banking sector. 

While recognition of non-performing loans has largely been achieved, lack of resolution of impaired loans will continue to constrain India's sovereign credit profile until a viable resolution mechanism is put into place. 

WHAT COULD CHANGE THE RATING UP 

We would consider an upgrade upon evidence that institutional strengthening will elicit sustained macro-economic stability, higher levels of investment and more favorable fiscal dynamics. 

Evidence of institutional effectiveness could take several different forms such as a revival in private investment, improving infrastructure, and/or additional policies to enhance India's economic and financial strength. These policies could include land or labor reforms by a significant number of states, the establishment of a credible and effective fiscal framework, complemented by measures to reduce expenditures or increase revenues; tangible progress in the implementation of the bankruptcy law and a workable strategy to resolve banks' bad assets over the medium term. 

WHAT COULD CHANGE THE RATING DOWN 

The positive outlook indicates that the likelihood of a rating downgrade is very low. We could revise India's rating outlook to stable if economic, fiscal and institutional strengthening appeared unlikely, or banking system metrics remained weak or balance of payments risks rose. 

GDP per capita (PPP basis, US$): 6,187 (2015) (also known as Per Capita Income) 

Real GDP growth (% change): 7.6% (FY 2015/16 F) (also known as GDP Growth) 

Inflation Rate (CPI, % change Dec/Dec): 4.8% (FY 2015/16) 

Gen. Gov. Financial Balance/GDP: -7.2% (FY 2015/16) (also known as Fiscal Balance) 

Current Account Balance/GDP: -1.1% (FY 2015/16) (also known as External Balance) 

External debt/GDP: 23.4% (FY 2015/16) 

Level of economic development: High level of economic resilience 

Default history: No default events (on bonds or loans) have been recorded since 1983.
 



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