RBI/2025-26/<>
DOR.CRE.REC. /21.04.018/2025-26

DD-MM-YYYY

Reserve Bank of India (Commercial Banks – Financial Statements:
Presentation and Disclosures) Fourth Amendment Directions, 2026 – Draft for Comments

Please refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘Directions’).

2. Consequent to the amendments proposed in the draft Reserve Bank of India (Commercial Banks – Credit Facilities) Second Amendment Directions, 2026, 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 in this regard, the Reserve Bank of India, being satisfied that it is necessary and expedient in public interest so to do , hereby, issues the Directions hereinafter specified.

3. These Amendment Directions shall modify the Directions as under:

3(1) In ‘Chapter-III Disclosure in Financial Statements – Notes to Accounts’, sub-subparagraph 10(5)(i) titled ‘Exposure to real estate sector’, under Sl. No. i) ‘Direct exposure’, item b) ‘Commercial Real Estate’ shall stand modified as under:

4. These Directions shall come into force from July 1, 2026, or an earlier date if the directions contained in the Reserve Bank of India (Commercial Banks – Credit Facilities) Second Amendment Directions, 2026 are adopted by a bank in entirety.

(Vaibhav Chaturvedi)
Chief General Manager