Regulatory Alerts2026-05-18
Added · Updated
Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026
The Directions amend the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025, effective from the date of issue. They substitute the notes and instructions for 'Revenue and Other Reserves' under Schedule 2(IV) to define 'Revenue Reserve' and exclude amounts retained for depreciation, renewals, or known liabilities. Additionally, paragraph 10(3)(vi) is replaced to require the presentation of the movement of provisions for non-performing investments (NPIs), including opening balances, provisions made, write-offs, and closing balances.
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