MUMBAI, India, May 18 -- Reserve Bank of India issued the following notification:

RBI/2026-27/91

DOR.MRG.REC.No.79/21-04-018/2026-27

May 18, 2026

Reserve Bank of India (Commercial Banks - Financial Statements:

Presentation and Disclosures) Sixth Amendment Directions, 2026

Please refer to Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025, dated November 28, 2025.

2. On a review, consequent to the issuance of Reserve Bank of India (Commercial Banks - Classification, Valuation, and Operation of Investment Portfolio) Second Amendment Directions, 2026, and in exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949 (hereinafter called the Act) and all...