Commercial Bank Financial Statement Disclosure Requirements - Third Amendment

 � 

_________________________ RESERVE BANK OF INDIA ______________________ www.rbi.org.in 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’).

1. 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 other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions (Revised) hereinafter specified.

2. The Amendment Directions (Revised) modify the Directions as under:
   3(1) In paragraph 10(5) titled ‘Exposures’ of ‘Chapter-III Disclosure in Financial

Statements – Notes to Accounts’ of the Directions, the following modifications shall be effected:

3(1)(i) Sub-paragraph 10(5)(ii) shall be deleted. 3(1)(ii) After sub-paragraph 10(5)(ii), the following new sub- paragraph (iia) shall be inserted:

(iia) Exposure to Capital Markets (Amount in ₹ crore)

convertible bonds; convertible debentures; units of

 ,     ,      , 12/ 13 ,    , ,   - 400001  / Tel No: 22661602, 22601000    / Fax No: 022-2270 5691 Department of Regulation, Central Office, Central Office Building, 12th/ 13th Floor, Shahid Bhagat Singh Marg, Fort, Mumbai – 400001

(i) Direct investment in equity and preference shares; Sr. No. Current Previous Particulars

Year Year 󰲓󰰚, 󰭈

(AIFs) (including IPOs/FPOs/ convertible debentures, and units of non-debt mutual fund schemes convertible bonds or convertible debentures or units of non-debt mut primary security secured by collateral of shares, convertible bonds, convertible debentures or units of non-debt mutual fund schemes, where the advances are extended on the principal strength of such collateral (CMIs)

requirement of acquiring companies

set up bonds or convertible debentures end use is acquisition finance or units of non-debt mutual fund schemes custodian banks on behalf of its clients in favour of clearing corporations of stock exchanges clearing member in equity derivative and commodity derivative transactions, to its client, including funded permissible (xi) Trade exposures of a bank, which is acting as a (iv) (ix) Advances for any other purposes to the extent Underwriting commitments taken up by the banks in (ii) (iii) Advances to individuals for investment in shares Advances for any other purposes where shares or respect of primary issue of shares or convertible 2 (viii) Bridge finance to companies for meeting upfront (x) non-debt mutual fund schemes; units of REITs and Irrevocable Payment Commitments issued by ESOPs), convertible bonds, or bonds where (v) InvITs and units of Alternative Investment Funds All credit facilities to Capital Market Intermediaries Out of (vi) acquisition finance by overseas branches Out of (vi) Bridge Finance for meeting own funds contribution to the equity of new companies being initial margins placed on behalf of clients, where ual fund schemes are taken as Sr. No. Current Previous Particulars (vii) of Indian banks Financing to non-debt mutual fund schemes. Total exposure to capital market (vi) Acquisition finance Year Year

Note: The capital market exposure reported in the table above shall be

computed in terms of Reserve Bank of India (Commercial Banks - Concentration Risk Management) Directions, 2025 read with Reserve Bank of India (Commercial Banks – Credit Facilities) Directions, 2025.

1. The above revised amendments shall come into force from the date a bank decides to implement the provisions of the Reserve Bank of India (Commercial Banks – Credit Facilities) Amendment Directions, 2026 (Revised) dated March 30, 2026 or from July 1, 2026, whichever is earlier, and shall supersede the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Third Amendment Directions, 2026 dated February 13, 2026. Vaibhav Chaturvedi (Chief General Manager)