RBI/DOR/2025-26/258 DOR.STR.REC.177/21.04.048 /2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks- Transfer and Distribution of Credit Risk) Directions, 2025 Table of Contents Chapter I - Preliminary 2 PART A - TRANSFER OF LOAN EXPOSURES 3 Chapter I- Scope and Definitions 3 Chapter II- General Conditions applicable for all loan transfers 7 Chapter III- Transfer of stressed loans 11 PART B - OTHER TYPES OF LENDING AND RISK TRANSFER ARRANGEMENTS 19 Chapter I- Inter-bank Participations 19 Chapter II- Transfer of Borrower Accounts at the Request/Instance of Borrower 21 PART C: REPEAL AND OTHER PROVISIONS 22 Annex I 24 Introduction Credit Risk Transfer and Distributions are resorted to by lending institutions for multitude of reasons ranging from liquidity management and rebalancing their exposures or strategic sales. RBI has been taking several steps towards its development through Directions/Guidelines on transfer of loan exposures, Inter Bank Participations, consortium arrangements and others. In this regard, the Reserve Bank hereby issues a comprehensive and self-contained framework of regulatory guidelines governing different avenues of credit risk transfer and distribution. Accordingly, in exercise of powers conferred by sections 21 and 35A of the Banking Regulation Act, 1949, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues these Directions hereinafter specified. Chapter I - Preliminary A. Short title and commencement 1. These directions shall be called the Reserve Bank of India (Regional Rural Banks– Transfer and Distribution of Credit Risk) Directions, 2025. 2. These Directions shall come into effect on the day it is placed on the official website of the Reserve Bank of India.

RBI/DOR/2025-26/259 DOR.CRE.REC.178./13.03.000/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks - Interest Rates on Advances) Directions, 2025 Table of Contents Chapter I - Preliminary 2 Chapter II - General guidelines 3 Chapter III - Repeal and Other Provisions 5 In exercise of the powers conferred by Sections 21 and 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest so to do, hereby, issues the Directions hereinafter specified. Chapter I - Preliminary A. Short Title and Commencement 1. These Directions shall be called the Reserve Bank of India (Regional Rural Banks - Interest Rates on Advances) Directions, 2025. 2. These Directions shall come into effect immediately upon issuance. B. Applicability 3. These Directions shall be applicable to Regional Rural Banks (hereinafter collectively referred to as 'banks' and individually as a 'bank'). C. Definitions 4. In these Directions, unless the context otherwise requires, the terms herein shall bear the meanings assigned to them below: (1) ‘Microfinance loan’ shall have the same meaning as assigned in Reserve Bank of India (Regional Rural Banks – Credit Facilities) Directions, 2025. (2) ‘Rests’ refers to periodicity of charging interest to borrowers. (3) All other expressions, unless defined herein, shall have the same meaning as have been assigned to them under the Banking Regulation Act,1949 or the Reserve Bank of India Act, 1934 or any statutory modification or re-enactment thereto or as used in commercial parlance, as the case may be.

RBI/2025-26/260 DOR.MRG.REC.No.179/ 00-00-001/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Classification, Valuation, and Operation of Investment Portfolio) 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: General Guidelines 6 A. Investment Policy 6 B. General Instructions 7 C. Role of Sponsor Bank 7 Chapter IV: Classification of Investments 9 A. Categorisation of Investments 9 Held to Maturity (HTM) 9 B. Held for Trading (HFT) and Available for Sale (AFS) 10 C. Shifting Among Categories 10 D.1 Shift to / from HTM 10 D.2 Shift from AFS to HFT or Vice Versa 11 Chapter V: Valuation of Investments 12 A. Held to Maturity (HTM) 12 B. Held for trading (HFT) and Available for Sale (AFS) 12 Chapter VI: Market Value 13 A. Quoted Securities 13 B. Unquoted SLR Securities 13 C. Unquoted non-SLR Securities 13 Chapter VII: Investments in Government Securities 17 A. General Instructions 17 B. Access of NDS-OM 17 C. Subsidiary General Ledger (SGL) Account 17 D. Gilt Account 17 E. Settlement of transactions in Government Securities 18 F. Investment in Government Security through primary auction 18 G. Repo / Reverse Repo in Government Securities 19 Chapter VIII: Investments in Non-SLR Securities 20 A. General Instructions 20 B. Prudential Limit 21 C. Repo in Corporate bonds 21 D. Transactions in Commercial Paper (CP) and Certificates of Deposits (CDs) 22 E. Trading and Settlement in Corporate Bonds 22 F. Disclosures 22 G. Role of Boards 22 Chapter IX: Prudential Systems / Controls 24 A. Internal Control System 24 B. Engagement of Brokers 25 B.1 Empanelment of Brokers 25 B.2 Prudential Limits for Brokers 26 Chapter X: Audit, Review and Reporting 27 A. Audit 27 B. Review / Reporting 28 Chapter XI: Accounting and Provisioning 29 A. Income Recognition 29 B. Investment Fluctuation Reserve (IFR) 29 C. Non-Performing Investments (NPI) 30 Chapter XII: Repeal and Other Provisions 32 A. Repeal and Saving 32 B. Application of other laws not barred 32 C. Interpretations 33 Annex I: Reconciliation Statement 34 In exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, the RBI being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Directions hereinafter specified. Chapter I: Preliminary A. Short Title and Commencement 1. These Directions shall be called the Reserve Bank of India (Regional Rural Banks – Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025.

RBI/DOR/2025-26/261 DOR.LRG.REC.No.180/13-10-008/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Asset Liability Management) 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 A. Responsibilities of the Board 5 B. Approval of policies, limits, and reviews 5 Chapter III – Asset Liability Management Governance 6 A. Introduction 6 B. ALM Information Systems 6 C. ALM Organisation 6 D. ALM Process 8 Chapter IV – Liquidity Risk Management 9 A. Management of Liquidity Risk 9 B. Maturity Ladder-based monitoring 9 C. Behavioural Patterns 10 D. Statement of Dynamic Liquidity 11 E. Liquidity Adjustment Facility (LAF) and Marginal Standing Facility (MSF) 11 Chapter V – Currency Risk Management 12 Chapter VI – Interest Rate Risk (IRR) Management 13 A. Introduction 13 B. Traditional Gap Analysis 13 C. Interest Rate Sensitivity Statement 14 D. Behavioural Patterns 14 Chapter VII – Monitoring and Reporting 15 A. Preparation and Review of Statements 15 Chapter VIII – Repeal and Other Provisions 16 A. Repeal and Saving 16 B. Application of other laws not barred 16 C. Interpretations 16 Annex– I: Structural Liquidity Statement 18 Annex – II: Short-term Dynamic Liquidity Statement 21 Annex – III: Interest Rate Sensitivity Statement 22 Annex IV: Maturity Profile – Liquidity 25 Annex V: Interest Rate Sensitivity 29 s In exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in public interest so to do, hereby, issues the Directions hereinafter specified. Chapter I – Preliminary A. Short Title and Commencement 1 These Directions shall be called the Reserve Bank of India (Regional Rural Banks – Asset Liability Management) Directions, 2025. 2 These Directions shall become effective from the date of issue. B. Applicability 3 These Directions shall be applicable to Regional Rural Banks (hereinafter collectively referred to as 'banks' and individually as a 'bank')

RBI/DOR/2025-26/262 DOR.STR.REC.181/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - General Instructions 6 A. General Instructions 6 B. Disclosure Requirements 8 Chapter III - Asset Classification 9 A. Asset Classification Norms 9 B. Specific cases of asset classification 12 C. Valuation of Security 13 D. Categories of non-performing assets 13 E. Upgradation of loan accounts classified as NPAs 14 F. Automation of Income Recognition, Asset Classification and Provisioning processes 14 Chapter IV - Provisioning Norms 20 A. Provisioning Requirements 20 Chapter V - Income Recognition 22 A. Income Recognition 22 Chapter VI - Repeal and Other Provisions 24 A. Repeal and saving 24 B. Application of other laws not barred 24 C. Interpretations 25 Introduction Reserve Bank of India (‘Reserve Bank’) is statutorily mandated to operate the credit system of the country to its advantage. In line with the international practices and as per the recommendations made by the Committee on the Financial System (Chairman Shri M. Narasimham), the Reserve Bank has introduced, in a phased manner, prudential norms for income recognition, asset classification and provisioning for the advances portfolio of banks so as to move towards greater consistency and transparency in the published accounts.

RBI/DOR/2025-26/263 DOR.STR.REC.182/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 3 C. Definitions 3 Chapter II - General Requirements 5 A. Board approved policies: 5 B. Early identification and reporting of stress 6 C. Disclosures 7 Chapter III - Prudential Norms Applicable to Restructuring 8 A. Restructuring of accounts- General Instructions 8 Chapter IV - Special Cases of Restructuring 9 A. Compromise Settlements and Technical Write-offs 9 B. Resolution of Accounts Impacted by Natural Calamities 12 Chapter V - Government Debt Relief Schemes (DRS) 14 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 14 Chapter VI - Special Measures 17 A. Trade Relief Measures 17 Chapter VII - Repeal and Other Provisions 18 A. Repeal and saving 18 B. Application of other laws not barred 18 C. Interpretations 19 Annex 20   Introduction These Directions are issued with a view to providing a framework for early recognition, reporting and time bound resolution of stressed assets. These Directions also rationalise and harmonise the instructions on compromise settlements and technical write-offs, in order to provide impetus to resolution of stressed assets in the system. Some of the Regional Rural Banks (RRBs) may also be involved in implementation of various forms of Debt Relief Schemes (DRS) announced by State Governments that inter alia entail sacrifice / waiver of debt obligations of a targeted segment of borrowers, against fiscal support.

RBI/DOR/2025-26/264 DOR.FIN.REC.No.183/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Function of Board 9 Chapter III - Treatment of Wilful Defaulters 10 Chapter IV - Reporting of Wilful Defaulters and Large Defaulters 16 Chapter V - Preventive Measures and Role of Auditors 20 Chapter VI - Repeal and Other Provisions 23 Annex I - Format for submission of List of Large Defaulters 25 Annex II - Format for submission of data on cases of wilful default 28   Introduction The objective of these Directions is to provide for a non-discriminatory and transparent procedure, having regard to the principles of natural justice, for classifying a borrower as a wilful defaulter by banks. The directions also aim to put in place a system to disseminate credit information about wilful defaulters for cautioning lenders to ensure that further institutional finance is not made available to them. Accordingly, in exercise of the powers conferred by the Sections 21 and 35A of the Banking Regulation Act, 1949; and Section 11 of the Credit Information Companies (Regulation) Act, 2005, the Reserve Bank, being satisfied that it is necessary and expedient in public interest so to do, hereby, issues these Directions hereinafter specified.   Chapter I - Preliminary 1. Short title and commencement (1) These directions shall be called the Reserve Bank of India (Regional Rural Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025. (2) These directions shall come into force with immediate effect

RBI/DOR/2025-26/265 DOR.ACC.REC.No.184/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural 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 30 Chapter-III Disclosure in Financial Statements – Notes to Accounts 40 A. General 40 B. Presentation 40 C. Disclosure requirements 40 Chapter-IV Other Instructions 69 A. Inter-branch account – provisioning for net debit balance 69 B. Reconciliation of Nostro account and treatment of outstanding entries 69 C. Transfer to / appropriation from Reserve funds 70 D. Provisioning for fraud 71 E. Unreconciled balances 71 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 72 G. Window dressing 72 Chapter-V Repeal and Other Provisions 73 A. Repeal and saving 73 B. Application of other laws not barred 73 C. Interpretations 74 Annex I 75 In exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest and in the interest so to do, hereby, issues the Directions hereinafter specified. Chapter-I Preliminary A. Short title and commencement 1. These Directions shall be called the Reserve Bank of India (Regional Rural Banks - Financial Statements : Presentation and Disclosures) Directions, 2025. 2. These Directions shall come into force with immediate effect.

RBI/DOR/2025-26/266 DOR.AML.REC.No.185/14.01.004/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Know Your Customer) Directions, 2025 Table of Contents Introduction 3 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 III – Customer Acceptance Policy 20 Chapter IV – Risk Management 22 Chapter V – Customer Identification Procedure (CIP) 23 Chapter VI – Customer Due Diligence (CDD) Procedure 25 A. Customer Due Diligence (CDD) Procedure in case of Individuals 25 B. CDD Measures for Sole Proprietary firms 37 C. CDD Measures for Legal Entities 38 D. Identification of Beneficial Owner 40 E. On-going Due Diligence 41 F. Enhanced and Simplified Due Diligence Procedure 47 F.1 Enhanced Due Diligence 47 F.2 Simplified Due Diligence 50 Chapter VII – Record Management 55 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 57 Chapter IX – Requirements / obligations under International Agreements - Communications from International Agencies 59 Chapter X – Other Instructions 63 Chapter XI – Repeal and Other Provisions 76 A. Repeal and Saving 76 B. Application of other laws not barred 76 C. Interpretations 77 Annex-I 78 Annex-II 93 Introduction In order to prevent banks and other financial institutions from being used as a channel for Money Laundering (ML)/ Terrorist Financing (TF) and to ensure the integrity and stability of the financial system, efforts are continuously being made both internationally and nationally, by way of prescribing various rules and regulations.

RBI/DOR/2025-26/267 DOR.MCS.REC.No.186/01-01-036/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 4 Chapter II – Institutional Framework 9 Chapter III – Customer Service in Branches 14 Chapter IV – Customer Guidance and Protection 20 Chapter V – Financial Inclusion and Accessibility 48 Chapter VI – Payment and Remittance Service 56 Chapter VII – Deposit Accounts and Other Liabilities 62 Chapter VIII – Responsible Lending Conduct 103 Chapter IX – Miscellaneous 124 Chapter X – Repeal and Other Provisions 126 Annex I - Format of Comprehensive Notice Period 128 Annex II - Rates at a Quick Glance 130 Annex III - Forms for inventory (existing) 133 Annex IV - Settlement of claims (existing instructions) 136 Annex V - Claim form for Accounts with nominee(s) / survivorship clause 143 Annex VI - Claim form for Accounts without nominee / survivorship clause 147 Annex VII - Bond of indemnity / Surety for Deposit accounts 152 Annex VIII - Letter of Disclaimer / No Objection 155 Annex IX - Declaration / Affidavit 157 Annex X - Form of Inventory of Contents of Safe Deposit Locker 159 Annex XI - Form of Inventory of Articles left in Safe Custody 162 Annex XII - Bond of indemnity with respect to delivery of contents of Safe deposit locker / Articles kept in Safe Custody by the deceased customer 164 Annex XIII - Key Facts Statement 166   Introduction Customer service holds great significance in the financial services sector. The Reserve Bank of India has, over the years, issued various instructions with a focus on enhancing the level of customer service and ensuring fair conduct towards customers by banks. These directions are issued with an aim to consolidate the various regulatory instructions on customer service and conduct aspects issued by the Reserve Bank of India to Regional Rural Banks at one place.