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Master Directions
The Reserve Bank of India has started issuing Master Directions on all regulatory matters beginning January 2016. The Master Directions consolidate instructions on rules and regulations framed by the Reserve Bank under various Acts including banking issues and foreign exchange transactions.
The process of issuing Master Directions involves issuing one Master Direction for each subject matter covering all instructions on that subject. Any change in the rules, regulation or policy is communicated during the year by way of circulars/press releases. The Master Directions will be updated suitably and simultaneously whenever there is a change in the rules/regulations or there is a change in the policy. All the changes will get reflected in the Master Directions available on the RBI website along with the dates on which changes are made.
Explanations of rules and regulations will be issued by way of Frequently Asked Questions (FAQs) after issue of the Master Directions in easy to understand language wherever necessary. The existing set of Master Circulars issued on various subjects will stand withdrawn with the issue of the Master Direction on the subject.
Master Directions
RBI/DOR/2025-26/162 DOR.MRG.REC.No.81/00-00-001/2025-26 Reserve Bank of India (Commercial Banks – Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025 Table of Contents Chapter I: Preliminary 3 A. Short Title 3 B. Effective Date 3 C. Applicability 3 D. Definitions 3 Chapter II: Role of the Board 11 Chapter III: General Guidelines 12 A. Investment Policy Framework 12 Chapter IV: Classification of Investments 15 A. Categorization of investments 15 B. Held To Maturity (HTM) 16 C. Available for Sale (AFS) 19 D. Fair Value through Profit and Loss (FVTPL) 19 D.1 Held For Trading (HFT) 20 E. Investments in Subsidiaries, Associates and Joint Ventures 24 Chapter V: Initial Recognition 30 Chapter VI: Subsequent Measurement 33 A. HTM 33 B. AFS 33 C. FVTPL 34 D. Investments in Subsidiaries, Associates and Joint Ventures 34 Chapter VII: Reclassifications between categories 38 Chapter VIII: Sale of investments from HTM 40 Chapter IX: Fair Value of investments 42 A. Quoted Securities 42 B. Unquoted SLR Securities 42 C. Unquoted Non-SLR Securities 42 Chapter X: Operational Guidelines 49 A. Government Securities 49 B. Non-SLR securities 51 C. Internal Control System 57 D. Engagement of brokers 59 E. Audit, review and reporting 61 Chapter XI: Income Recognition, Asset Classification and Provisioning 64 A. Income recognition 64 B. Accounting for Broken Period Interest 64 C. Non-Performing Investments (NPI) 64 D. Investment Fluctuation Reserve 68 Chapter XII: Derivatives 70 Chapter XIII: Repeal and Other Provisions 71 A. Repeal and Saving 71 B. Application of other laws not barred 71 C. Interpretations 72 Annex I: Reconciliation Statement 73 Annex II: Guidance on Journal Entries 76
RBI/DOR/2025-26/162 DOR.MRG.REC.No.81/00-00-001/2025-26 Reserve Bank of India (Commercial Banks – Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025 Table of Contents Chapter I: Preliminary 3 A. Short Title 3 B. Effective Date 3 C. Applicability 3 D. Definitions 3 Chapter II: Role of the Board 11 Chapter III: General Guidelines 12 A. Investment Policy Framework 12 Chapter IV: Classification of Investments 15 A. Categorization of investments 15 B. Held To Maturity (HTM) 16 C. Available for Sale (AFS) 19 D. Fair Value through Profit and Loss (FVTPL) 19 D.1 Held For Trading (HFT) 20 E. Investments in Subsidiaries, Associates and Joint Ventures 24 Chapter V: Initial Recognition 30 Chapter VI: Subsequent Measurement 33 A. HTM 33 B. AFS 33 C. FVTPL 34 D. Investments in Subsidiaries, Associates and Joint Ventures 34 Chapter VII: Reclassifications between categories 38 Chapter VIII: Sale of investments from HTM 40 Chapter IX: Fair Value of investments 42 A. Quoted Securities 42 B. Unquoted SLR Securities 42 C. Unquoted Non-SLR Securities 42 Chapter X: Operational Guidelines 49 A. Government Securities 49 B. Non-SLR securities 51 C. Internal Control System 57 D. Engagement of brokers 59 E. Audit, review and reporting 61 Chapter XI: Income Recognition, Asset Classification and Provisioning 64 A. Income recognition 64 B. Accounting for Broken Period Interest 64 C. Non-Performing Investments (NPI) 64 D. Investment Fluctuation Reserve 68 Chapter XII: Derivatives 70 Chapter XIII: Repeal and Other Provisions 71 A. Repeal and Saving 71 B. Application of other laws not barred 71 C. Interpretations 72 Annex I: Reconciliation Statement 73 Annex II: Guidance on Journal Entries 76
পিডিএফ (RBI/DOR/2025-26/163 DOR.LRG.No.82/13-10-001/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Asset Liability Management) Directions, 2025 Table of Contents Chapter I – Preliminary 5 A. Short Title and Commencement 5 B. Applicability 5 C. Definitions 5 Chapter II – Role of the Board 8 A. Responsibilities of the Board 8 B. Approval of Policies, limits and reviews 8 Chapter III – Liquidity Risk Management 11
RBI/DOR/2025-26/163 DOR.LRG.No.82/13-10-001/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Asset Liability Management) Directions, 2025 Table of Contents Chapter I – Preliminary 5 A. Short Title and Commencement 5 B. Applicability 5 C. Definitions 5 Chapter II – Role of the Board 8 A. Responsibilities of the Board 8 B. Approval of Policies, limits and reviews 8 Chapter III – Liquidity Risk Management 11
RBI/DOR/2025-26/164 DOR.STR.REC.83./21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 4 Chapter II - General Instructions 7 A. Role of the Board 7 B. Prudence in Lending and Consumer Education 7 C. Disclosure Requirements 10 Chapter III - Asset Classification 11 A. General Instructions on Asset Classification 11 B. Automation of Income Recognition, Asset Classification and Provisioning processes 12 C. Classification as non-performing asset 17 D. Accounts regularised near about the balance sheet date 19 E. Specific cases of asset classification 20 F. Categories of non-performing assets 26 G. Upgradation of loan accounts classified as NPAs 27 Chapter IV - Provisioning Norms 28 A. General Principles for Provisioning 28 B. Provisions in respect of Standard assets 29 C. Provisions in respect of substandard assets 30 D. Provisions in respect of Doubtful Assets 31 E. Provisions in respect of Loss Assets 32 F. Prudential norms on creation and utilisation of floating provisions 32 G. Additional Provisions at higher than prescribed rates 33 H. Provisions under Special Circumstances 34 I. Provisioning Coverage Ratio (PCR) 41 Chapter V - Income Recognition 42 A. General Principles for Income Recognition 42 B. Reversal of income upon classification as NPA 42 C. Interest application after NPA classification 43 D. Appropriation of recovery from NPAs 43 E. Income recognition in special cases 43 F. Tax treatment in respect of provisions 45 Chapter VI - Repeal and Other Provisions 46 A. Repeal and saving 46 B. Application of other laws not barred 46 C. Interpretations 47 Annex I 48 Annex II 49
RBI/DOR/2025-26/164 DOR.STR.REC.83./21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 4 Chapter II - General Instructions 7 A. Role of the Board 7 B. Prudence in Lending and Consumer Education 7 C. Disclosure Requirements 10 Chapter III - Asset Classification 11 A. General Instructions on Asset Classification 11 B. Automation of Income Recognition, Asset Classification and Provisioning processes 12 C. Classification as non-performing asset 17 D. Accounts regularised near about the balance sheet date 19 E. Specific cases of asset classification 20 F. Categories of non-performing assets 26 G. Upgradation of loan accounts classified as NPAs 27 Chapter IV - Provisioning Norms 28 A. General Principles for Provisioning 28 B. Provisions in respect of Standard assets 29 C. Provisions in respect of substandard assets 30 D. Provisions in respect of Doubtful Assets 31 E. Provisions in respect of Loss Assets 32 F. Prudential norms on creation and utilisation of floating provisions 32 G. Additional Provisions at higher than prescribed rates 33 H. Provisions under Special Circumstances 34 I. Provisioning Coverage Ratio (PCR) 41 Chapter V - Income Recognition 42 A. General Principles for Income Recognition 42 B. Reversal of income upon classification as NPA 42 C. Interest application after NPA classification 43 D. Appropriation of recovery from NPAs 43 E. Income recognition in special cases 43 F. Tax treatment in respect of provisions 45 Chapter VI - Repeal and Other Provisions 46 A. Repeal and saving 46 B. Application of other laws not barred 46 C. Interpretations 47 Annex I 48 Annex II 49
RBI/DOR/2025-26/165 DOR.STR.REC.84/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 4 A. Short title and commencement 4 B. Applicability 4 C. Definitions 5 Chapter II - General Requirements 10 A. Board approved policies: 10 B. Early identification and reporting of stress 12 C. Disclosures 13 D. Supervisory Review 13 Chapter III - Resolution Process 14 A. Review Period 14 B. Inter-Creditor Agreement 14 C. Resolution Plan 15 Chapter IV - Additional Provisioning 19 A. Delayed Implementation of Resolution Plan – Additional Specific Provisioning 19 Chapter V - Prudential Norms Applicable to Restructuring 21 A. Applicability 21 B. Asset Classification Post Restructuring 21 C. Additional Finance 21 D. Asset classification upgrade after satisfactory performance 22 E. Default by a borrower after monitoring period 23 F. Provisioning post Restructuring 23 G. Income Recognition 25 H. Change in Ownership 25 Chapter VI - Special Cases of Restructuring 27 A. Sale and Leaseback Transactions 27 B. Refinancing of Exposures 27 C. Borrowers who have committed Frauds / Malfeasance / Wilful Default 27 D. Compromise Settlements and Technical Write-offs 28 E. Resolution of Accounts Impacted by Natural Calamities 32 F. Projects Under Implementation 32 Chapter VII - Government Debt Relief Schemes (DRS) 39 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 39 Chapter VIII - Prudential Treatment of Instruments Acquired as part of Restructuring 42 A. Asset classification of instruments acquired as part of restructuring 42 B. Provisioning in respect of instruments acquired as part of restructuring 42 C. Valuation of instruments acquired as part of restructuring 42 D. Income Recognition from instruments acquired as part of restructuring 44 Chapter IX - Regulatory Exemptions 46 A. Exemptions from the Reserve Bank Regulations 46 B. Exemptions from Regulations of Securities and Exchange Board of India (SEBI) 46 Chapter X – Special Measures 48 A. Trade Relief Measures 48 Chapter XI - Repeal and Other Provisions 49 A. Repeal and saving 49 B. Application of other laws not barred 49 C. Interpretations 50 Annex 51
RBI/DOR/2025-26/165 DOR.STR.REC.84/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 4 A. Short title and commencement 4 B. Applicability 4 C. Definitions 5 Chapter II - General Requirements 10 A. Board approved policies: 10 B. Early identification and reporting of stress 12 C. Disclosures 13 D. Supervisory Review 13 Chapter III - Resolution Process 14 A. Review Period 14 B. Inter-Creditor Agreement 14 C. Resolution Plan 15 Chapter IV - Additional Provisioning 19 A. Delayed Implementation of Resolution Plan – Additional Specific Provisioning 19 Chapter V - Prudential Norms Applicable to Restructuring 21 A. Applicability 21 B. Asset Classification Post Restructuring 21 C. Additional Finance 21 D. Asset classification upgrade after satisfactory performance 22 E. Default by a borrower after monitoring period 23 F. Provisioning post Restructuring 23 G. Income Recognition 25 H. Change in Ownership 25 Chapter VI - Special Cases of Restructuring 27 A. Sale and Leaseback Transactions 27 B. Refinancing of Exposures 27 C. Borrowers who have committed Frauds / Malfeasance / Wilful Default 27 D. Compromise Settlements and Technical Write-offs 28 E. Resolution of Accounts Impacted by Natural Calamities 32 F. Projects Under Implementation 32 Chapter VII - Government Debt Relief Schemes (DRS) 39 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 39 Chapter VIII - Prudential Treatment of Instruments Acquired as part of Restructuring 42 A. Asset classification of instruments acquired as part of restructuring 42 B. Provisioning in respect of instruments acquired as part of restructuring 42 C. Valuation of instruments acquired as part of restructuring 42 D. Income Recognition from instruments acquired as part of restructuring 44 Chapter IX - Regulatory Exemptions 46 A. Exemptions from the Reserve Bank Regulations 46 B. Exemptions from Regulations of Securities and Exchange Board of India (SEBI) 46 Chapter X – Special Measures 48 A. Trade Relief Measures 48 Chapter XI - Repeal and Other Provisions 49 A. Repeal and saving 49 B. Application of other laws not barred 49 C. Interpretations 50 Annex 51
RBI/DOR/2025-26/166 DOR.FIN.REC.No.85/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Function of Board 10 Chapter III - Treatment of Wilful Defaulters
RBI/DOR/2025-26/166 DOR.FIN.REC.No.85/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Function of Board 10 Chapter III - Treatment of Wilful Defaulters
RBI/DOR/2025-26/167 DOR.ACC.REC.No.86/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents Chapter-I Preliminary 3 A. Short title and commencement 3 B. Applicability 3 Chapter-II Balance Sheet and Profit and Loss Account 4 A. Format of the balance sheet and profit and loss account 4 B. Notes and instructions for compilation 4 C. Guidance on specific issues with respect to certain Accounting Standards 31 Chapter-III Disclosure in Financial Statements – Notes to Accounts 43 A. General 43 B. Presentation 43 C. Disclosure requirements 43 Chapter-IV Consolidated Financial Statements 88 Chapter-V Other Instructions 90 A. Inter-branch account - provisioning for net debit balance 90 B. Reconciliation of Nostro account and treatment of outstanding entries 90 C. Transfer to / appropriation from Reserve funds 91 D. Provisioning for fraud 92 E. Unreconciled balances 93 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 93 G. Window dressing 93 Chapter-VI Repeal and Other Provisions 94 A. Repeal and saving 94 B. Application of other laws not barred 94 C. Interpretations 94 Annex I 96 Annex II 114
RBI/DOR/2025-26/167 DOR.ACC.REC.No.86/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents Chapter-I Preliminary 3 A. Short title and commencement 3 B. Applicability 3 Chapter-II Balance Sheet and Profit and Loss Account 4 A. Format of the balance sheet and profit and loss account 4 B. Notes and instructions for compilation 4 C. Guidance on specific issues with respect to certain Accounting Standards 31 Chapter-III Disclosure in Financial Statements – Notes to Accounts 43 A. General 43 B. Presentation 43 C. Disclosure requirements 43 Chapter-IV Consolidated Financial Statements 88 Chapter-V Other Instructions 90 A. Inter-branch account - provisioning for net debit balance 90 B. Reconciliation of Nostro account and treatment of outstanding entries 90 C. Transfer to / appropriation from Reserve funds 91 D. Provisioning for fraud 92 E. Unreconciled balances 93 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 93 G. Window dressing 93 Chapter-VI Repeal and Other Provisions 94 A. Repeal and saving 94 B. Application of other laws not barred 94 C. Interpretations 94 Annex I 96 Annex II 114
RBI/DOR/2025-26/168 DOR.ACC.REC.87/21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividends and Remittance of Profit) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Declaration of dividend 4 A. Board Oversight 4 B. Eligibility criteria for declaration of dividend 4 C. Quantum of dividend payable 5 D. Reporting System 7 Chapter III - Remittance of profit by foreign bank branches 8 Chapter IV - Repeal and Other provisions 9 A. Repeal and saving 9 B. Application of other laws not barred 9 C. Interpretations 10 Annex I - Reporting format for a bank declaring dividend 11 Annex II - Reporting of remittance made by the foreign bank branches 12
RBI/DOR/2025-26/168 DOR.ACC.REC.87/21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividends and Remittance of Profit) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Declaration of dividend 4 A. Board Oversight 4 B. Eligibility criteria for declaration of dividend 4 C. Quantum of dividend payable 5 D. Reporting System 7 Chapter III - Remittance of profit by foreign bank branches 8 Chapter IV - Repeal and Other provisions 9 A. Repeal and saving 9 B. Application of other laws not barred 9 C. Interpretations 10 Annex I - Reporting format for a bank declaring dividend 11 Annex II - Reporting of remittance made by the foreign bank branches 12
RBI/DOR/2025-26/169 DOR.AML.REC.No.88/14.01.002/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement. 4 B. Applicability 4 C. Definitions 4 Chapter II – General 16 A. Board of Directors / Policies related guidelines: 16 B. Other General Guidelines: 18 Chapter IV – Risk Management 22 Chapter V – Customer Identification Procedure (CIP) 23 Chapter VI – Customer Due Diligence (CDD) Procedure 25 A. CDD Procedure in case of Individuals 25 B. CDD Measures for Sole Proprietary firms 36 C. CDD Measures for Legal Entities 37 D. Identification of Beneficial Owner 39 E. On-going Due Diligence 40 F. Enhanced and Simplified Due Diligence Procedure 45 F.1 Enhanced Due Diligence 45 F.2 Simplified Due Diligence 48 Chapter VII – Record Management 52 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 54 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 56 Chapter X – Other Instructions 60 Chapter XI – Repeal and Other Provisions 73 A. Repeal and saving 73 B. Application of other laws not barred 73 C. Interpretation 73 Annex – I 75 Annex – II 89
RBI/DOR/2025-26/169 DOR.AML.REC.No.88/14.01.002/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement. 4 B. Applicability 4 C. Definitions 4 Chapter II – General 16 A. Board of Directors / Policies related guidelines: 16 B. Other General Guidelines: 18 Chapter IV – Risk Management 22 Chapter V – Customer Identification Procedure (CIP) 23 Chapter VI – Customer Due Diligence (CDD) Procedure 25 A. CDD Procedure in case of Individuals 25 B. CDD Measures for Sole Proprietary firms 36 C. CDD Measures for Legal Entities 37 D. Identification of Beneficial Owner 39 E. On-going Due Diligence 40 F. Enhanced and Simplified Due Diligence Procedure 45 F.1 Enhanced Due Diligence 45 F.2 Simplified Due Diligence 48 Chapter VII – Record Management 52 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 54 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 56 Chapter X – Other Instructions 60 Chapter XI – Repeal and Other Provisions 73 A. Repeal and saving 73 B. Application of other laws not barred 73 C. Interpretation 73 Annex – I 75 Annex – II 89
RBI/DOR/2025-26/170 DOR.MCS.REC.No.89/01-01-032/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 3 Chapter II – Institutional Framework 9 Chapter III – Customer Service in Branches 15 Chapter IV – Customer Guidance and Protection 21 Chapter V – Financial Inclusion and Accessibility 37 Chapter VI – Payment and Remittance Services 45 Chapter VII – Deposit and Other Liabilities 51 Chapter VIII – Responsible Lending Conduct 89 Chapter IX – Miscellaneous 121 Chapter X – Repeal and Other Provisions 123 Annex I - Format of Comprehensive Notice Board 125 Annex II - Rates at a Quick Glance 127 Annex III - Forms for inventory 132 Annex IV - Settlement of Claims 135 Annex V - Claim form for Accounts with nominee / survivorship clause 142 Annex VI - Claim form for Accounts without nominee / survivorship clause 146 Annex VII - Bond of indemnity / Surety for Deposit accounts 151 Annex VIII - Letter of disclaimer / No objection 154 Annex IX - Declaration / Affidavit 156 Annex X - Inventory form and Acknowledgement for Safe Deposit Lockers 158 Annex XI - Inventory form for Articles in Safe Custody 161 Annex XII - Bond of indemnity with respect to delivery of contents of Safe deposit locker / Articles kept in Safe Custody 163 Annex XIII - Key Facts Statement 165
RBI/DOR/2025-26/170 DOR.MCS.REC.No.89/01-01-032/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 3 Chapter II – Institutional Framework 9 Chapter III – Customer Service in Branches 15 Chapter IV – Customer Guidance and Protection 21 Chapter V – Financial Inclusion and Accessibility 37 Chapter VI – Payment and Remittance Services 45 Chapter VII – Deposit and Other Liabilities 51 Chapter VIII – Responsible Lending Conduct 89 Chapter IX – Miscellaneous 121 Chapter X – Repeal and Other Provisions 123 Annex I - Format of Comprehensive Notice Board 125 Annex II - Rates at a Quick Glance 127 Annex III - Forms for inventory 132 Annex IV - Settlement of Claims 135 Annex V - Claim form for Accounts with nominee / survivorship clause 142 Annex VI - Claim form for Accounts without nominee / survivorship clause 146 Annex VII - Bond of indemnity / Surety for Deposit accounts 151 Annex VIII - Letter of disclaimer / No objection 154 Annex IX - Declaration / Affidavit 156 Annex X - Inventory form and Acknowledgement for Safe Deposit Lockers 158 Annex XI - Inventory form for Articles in Safe Custody 161 Annex XII - Bond of indemnity with respect to delivery of contents of Safe deposit locker / Articles kept in Safe Custody 163 Annex XIII - Key Facts Statement 165
RBI/DOR/2025-26/171 DOR.ORG.REC.No.90/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Managing Risks in Outsourcing) Directions, 2025 Table of Contents CHAPTER I – PRELIMINARY 4 A. Short Title and Commencement 4 B. Applicability and Scope 4 C. Definitions 8 CHAPTER II – ROLE OF THE BOARD 9 A. Board-Approved Policy
RBI/DOR/2025-26/171 DOR.ORG.REC.No.90/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Managing Risks in Outsourcing) Directions, 2025 Table of Contents CHAPTER I – PRELIMINARY 4 A. Short Title and Commencement 4 B. Applicability and Scope 4 C. Definitions 8 CHAPTER II – ROLE OF THE BOARD 9 A. Board-Approved Policy
RBI/DOR/2025-26/172 DOR.SFG.REC.No.91/30.01.021/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Climate Finance and Management of Climate Change Risks) Directions, 2025 Table of Contents Chapter I – Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 Chapter II – Role of the Board 5 Chapter III – Framework for Acceptance of Green Deposits 6 A. Policy 6 B. Denomination, interest rates and tenor of deposits 6 C. Financing Framework 7 D. Use of Proceeds 8 E. Third-Party Verification / Assurance 10 F. Impact Assessment 10 G. Reporting and Disclosures 11 Chapter IV – Repeal and other provisions 13 A. Repeal and saving 13 B. Application of other laws not barred 13 C. Interpretations 13
RBI/DOR/2025-26/172 DOR.SFG.REC.No.91/30.01.021/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Climate Finance and Management of Climate Change Risks) Directions, 2025 Table of Contents Chapter I – Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 Chapter II – Role of the Board 5 Chapter III – Framework for Acceptance of Green Deposits 6 A. Policy 6 B. Denomination, interest rates and tenor of deposits 6 C. Financing Framework 7 D. Use of Proceeds 8 E. Third-Party Verification / Assurance 10 F. Impact Assessment 10 G. Reporting and Disclosures 11 Chapter IV – Repeal and other provisions 13 A. Repeal and saving 13 B. Application of other laws not barred 13 C. Interpretations 13
RBI/DoR/2025-26/173 DoR.MRG.REC.92/00-00-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 3 D. Scope 4 Chapter II - Computing Exposure for Counterparty Credit Risk arising from Derivative Transactions
RBI/DoR/2025-26/173 DoR.MRG.REC.92/00-00-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 3 D. Scope 4 Chapter II - Computing Exposure for Counterparty Credit Risk arising from Derivative Transactions
RBI/DOR/2025-26/174 DOR.SOG(SPE).REC.No.93/13-04-001/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Miscellaneous) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement 4 B. Applicability 4 C. Definitions 4 Chapter II – Role of the Board 6 A. Board Approved Policies
RBI/DOR/2025-26/174 DOR.SOG(SPE).REC.No.93/13-04-001/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Miscellaneous) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement 4 B. Applicability 4 C. Definitions 4 Chapter II – Role of the Board 6 A. Board Approved Policies
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