RESERVE BANK OF INDIA (COMMERCIAL BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - THIRD AMENDMENT DIRECTIONS, 2026 (REVISED)SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEAR(I)(II)(III)(IV)(V)(VI) (VII)(VIII)(IX)(X)(XI)

Posted On: 2026-03-30

MUMBAI, India, March 30 -- Reserve Bank of India issued the following notification:

RBI/2025-26/257

DOR.CRE.REC.449/21.04.018/2025-26

March 30, 2026

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

Please refer to 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 Reserve Bank of India (Commercial Banks - Credit Facilities) Amendment Directions, 2026 (Revised) dated March 30, 2026, and in exercise of the powers conferred by the sections 21 and 35A of the Banking Regulation Act, 1949 and all...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - THIRD AMENDMENT DIRECTIONS, 2026 (REVISED)SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEAR(I)(II)(III)(IV)(V)(VI) (VII)(VIII)(IX)(X)(XI)