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

Posted On: 2026-02-13

MUMBAI, India, Feb. 13 -- Reserve Bank of India issued the following notification:

RBI/2025-26/214

DOR.CRE.REC.405/21.04.018/2025-26

February 13, 2026

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

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, and in exercise of the powers conferred by the sections 21 and 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of I...

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