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What is a Key Facts Statement (KFS)?

A standard-format summary of what a loan actually costs.

A disclosure the Reserve Bank requires lenders to give a borrower before sanction, in a prescribed format, stating the all-in cost of the loan as an annual percentage rate. It exists because a headline interest rate is not a price — the price is the rate plus everything else recovered from the borrower.

How is KFS calculated?

From the actual cash flows: what the borrower receives, when, and every amount they pay back including fees. A processing fee deducted at disbursement reduces what was received without reducing what is repaid, which is why the APR is almost always above the headline rate.

KFS: a worked example

₹5 lakh at 18% for 24 months with a 2% processing fee deducted up front means the borrower receives ₹4.9 lakh and repays as though they had received ₹5 lakh. The APR is materially above 18%, and on a shorter tenor the gap widens.

Why does KFS matter?

A charge that was not disclosed in the KFS cannot be recovered from the borrower later. That is a commercial consequence, not a procedural one.

What the regulations say about KFS

The Key Facts Statement requirement, including the prescribed format, the APR definition and the vernacular obligation.

What a lending system has to do about KFS

The KFS is a generated document and the APR is computed from the schedule rather than typed into a field. A typed APR eventually contradicts the schedule printed beside it, and the borrower is holding both.

Related terms

From the people who wrote this

Run your lending on Lenviq

The section above describes what a lending system has to do about this term. Lenviq does it — on every account, computed at day-end, with the direction it comes from recorded against it.

Lenviq is loan origination, servicing and accounting for NBFCs, built by FastLegal Technologies.