RESERVE BANK OF INDIA (COMMERCIAL BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - FIFTH AMENDMENT DIRECTIONS, 2026SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEARI)II)

Posted On: 2026-03-16

MUMBAI, India, March 16 -- Reserve Bank of India issued the following notification:

RBI/DOR/2025-26/243

DOR.ACC.REC.No.438/21.04.018/2025-26

March 16, 2026

Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) - Fifth Amendment Directions, 2026

Please refer to the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as 'the Directions').

2. On a review, consequent to the issuance of the Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), and in exercise of the powers conferred by the section 35A of the Banking Regulation A...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - FIFTH AMENDMENT DIRECTIONS, 2026SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEARI)II)