Regulatory Alerts2026-04-29
Added · Updated
Reserve Bank of India (All India Financial Institutions – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026
The Reserve Bank of India inserts new paragraphs into its directions for All India Financial Institutions (AIFIs) regarding the treatment of borrower accounts following the implementation of resolution plans under Chapter VI-A of the Resolution of Stressed Assets Directions, 2025. AIFIs must classify such accounts as Standard, make additional specific provisions of five percent of outstanding debt for each restructuring instance, and recognize interest income on an accrual basis, subject to reversal conditions. These amendments take effect on July 1, 2026.
More like this from RBI
RBI published 59 documents in the last 30 days. We email you each new one the day it's published.
Topics
Share