Reserve Bank of India (Local Area Banks – Income Recognition, Asset Classification and Provisioning pertaining to Advances) Directions, 2025 Table of Contents Chapter I - Preliminary    3 A.    Short title and commencement    3 B.    Applicability    3 C.    Definitions    3 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.    Classification as non-performing asset    12 C.    Accounts regularised near about the balance sheet date    14 D.    Specific cases of asset classification    14 E.    Categories of non-performing assets    20 F.    Upgradation of loan accounts classified as NPAs    21 Chapter IV - Provisioning Norms    22 A.    General Principles for Provisioning    22 B.    Provisions in respect of Standard assets    22 C.    Provisions in respect of substandard assets    24 D.    Provisions in respect of Doubtful Assets    24 E.    Provisions in respect of Loss Assets    25 F.    Prudential norms on creation and utilisation of floating provisions    25 G.    Additional Provisions at higher than prescribed rates    26 H.    Provisions under Special Circumstances    27 I.    Provisioning Coverage Ratio (PCR)    32 Chapter V - Income Recognition    33 A.    General Principles for Income Recognition    33 B.    Reversal of income upon classification as NPA    33 C.    Interest application after NPA classification    34 D.    Appropriation of recovery from NPAs    34 E.    Income recognition in special cases    34 F.    Tax treatment in respect of provisions    36 Chapter VI 

RBI/DOR/2025-26/239 DOR.STR.REC.158/21.04.048 /2025-26 November 28, 2025 Reserve Bank of India (Local Area 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 Chapter V - Government Debt Relief Schemes (DRS) 13 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 13 Chapter VI - Special Measures 16 A. Trade Relief Measures 16 Chapter VII - Repeal and Other Provisions 17 A. Repeal and saving 17 B. Application of other laws not barred 17 C. Interpretations 18 Annex 19 Introduction These Directions are issued with a view to providing a framework for early recognition, reporting and time bound resolution of stressed assets

RBI/2025-26/240 DOR.FIN.REC.No.159/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Local Area 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 (Local Area Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025. (2) These directions shall come into force with immediate effect. 2. Applicability (1) These Directions shall be applicable to Local Area Banks (hereinafter collectively referred to as ‘banks’ and individually as a ‘bank’). (2) The restrictions on further financial accommodation to wilful defaulters and provisions regarding large defaulters contained in these Directions, shall apply to all entities regulated by the Reserve Bank, irrespective of whether they fall within the definition of ‘lender’ as provided in these Directions or not.

RBI/DOR/2025-26/241 DOR.ACC.REC.No.160/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Local Area 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 29 Chapter-III Disclosure in financial statements – Notes to Accounts 40 A. General 40 B. Presentation 40 C. Disclosure requirements 40 Chapter-IV Other instructions 74 A. Inter - branch account – provisioning for net debit balance 74 B. Reconciliation of Nostro account and treatment of outstanding entries 74 C. Transfer to / appropriation from Reserve funds 75 D. Provisioning for fraud 76 E. Unreconciled balances 77 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 77 G. Window dressing 77 Chapter-V Repeal and Other Provisions 78 A. Repeal and saving 78 B. Application of other laws not barred 78 C. Interpretations 79 Annex I 80 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 so to do, hereby, issues the Directions hereinafter specified.

RBI/DOR/2025-26/242 DOR.ACC.REC.161/ 21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Prudential Norms on Declaration of Dividends) 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 Chapter III - Repeal and other provisions 8 A. Repeal and saving 8 B. Application of other laws not barred 8 C. Interpretations 9 Annex I 10 In exercise of the powers conferred by section 35A of the Banking Regulation Act (BR 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 (Local Area Banks – Prudential Norms on Declaration of Dividends) Directions, 2025. 2. These Directions shall come into effect immediately upon issuance. B. Applicability 3. These Directions shall be applicable to Local Area Banks (LABs) (hereinafter collectively referred to as 'banks' and individually as a 'bank').

RBI/DOR/2025-26/243 DOR.AML.REC.No.162/14.01.008/2025-26 November 28, 2025 Reserve Bank of India (Local Area 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 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. 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 49 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 76 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/2025-26/244 DOR.MCS.REC.No.163/01-01-035/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks - Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 3 Chapter II – Institutional Framework 9 Chapter III - Customer Service in Branches 11 Chapter IV - Customer Guidance and Protection 13 Chapter V - Financial Inclusion and Accessibility 15 Chapter VI - Payment and Remittance Services 17 Chapter VII - Deposit and Other Liabilities 18 Chapter VIII - Responsible Lending Conduct 49 Chapter IX – Miscellaneous 65 Chapter X - Repeal and Other Provisions 66 Annex I - Forms for inventory 68 Annex II - Settlement of Claims 71 Annex III - Claim form for Accounts with Nominee(s) / Survivorship clause 74 Annex IV - Claim form for Accounts without Nominee / Survivorship clause 78 Annex V - Bond of indemnity / Surety for Deposit accounts 83 Annex VI - Letter of Disclaimer / No objection 86 Annex VII - Declaration / Affidavit 88 Annex VIII - Inventory form and Acknowledgement for Safe Deposit Lockers 90 Annex IX - Inventory Form for Articles in Safe Custody 93 Annex X - Bond of indemnity with respect to delivery of contents of Safe Deposit Locker / Articles kept in Safe Custody 95 Annex XI - Key Facts Statement 97   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 Local Area Banks at one place.

RBI/2025-26/245 DOR.ORG.REC.No.164/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Managing Risks in Outsourcing) Directions, 2025 Table of Contents CHAPTER I – PRELIMINARY 3 A. Short Title and Commencement 3 B. Applicability and Scope 3 C. Definitions 5 CHAPTER II – ROLE OF THE BOARD 8 A. Board-Approved Policy 8 B. Key Responsibilities 8 CHAPTER III – OUTSOURCING OF INFORMATION TECHNOLOGY (IT) SERVICES 9 A. Authorisation, Accountability, and Oversight 9 B. Governance Framework 10 B.1 Outsourcing Policy 10 B.2 Role of Senior Management 11 B.3 Role of IT Function 12 C. Risk Management 12 C.1 Risk Management Framework 12 C.2 Confidentiality and Security of Information 13 D. Outsourcing Process 14 D.1 Service Provider Evaluation 14 D.2 Outsourcing Agreement 15 D.3 Monitoring and Control of Outsourced Services 18 D.4 Inventory of Outsourced Services 20 D.5 Business Continuity and Management of Disaster Recovery Plan 20 D.6 Exit Strategy 20 D.7 Termination 21 E. Specific Outsourcing Arrangements 21 E.1 Outsourcing within a Group / Conglomerate 21 E.2 Offshore or Cross-Border Outsourcing 22 E.3 Outsourcing of Security Operations Centre (SOC) 22 E.4 Usage of Cloud Computing Services 23 F. Redressal of Grievances related to Outsourced Services 28 CHAPTER IV – REPEAL AND OTHER PROVISIONS 30 A. Repeal and Saving 30 B. Application of other laws not barred 30 C. Interpretations 31 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 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 (Local Area Banks - Managing Risks in Outsourcing) Directions, 2025. 2. These Directions shall come into force with immediate effect. Provided that a bank’s existing Information Technology (IT) outsourcing agreements regardless of whether they are due for renewal on or after the effective date of these Directions shall comply with the provisions of these Directions either at the time of renewal or by April 10, 2026, whichever is earlier. However, the bank’s new IT outsourcing agreements that come into force on or after the effective date of these Directions, shall comply with the provisions of these Directions from the date of agreement itself. Provided further that nothing in the preceding proviso shall be construed as permitting non-compliance with any other extant regulatory instructions or statutory requirements applicable to such arrangements.

RBI/DOR/2025-26/247 DOR.LIC.REC.No.166/22-00-001/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks - Branch Authorisation) Directions, 2025 Table of Contents Chapter I – Preliminary 2 A. Short Title and Commencement 2 B. Applicability 2 C. Definitions 2 Chapter II – Role of Board of Directors 5 A. Board Approved Policy 5 B. Key responsibilities 5 Chapter III – Branch Authorisation 7 A. Opening of Banking Outlets 7 B. Off-site / Mobile Automated Teller Machines (ATMs), Cash Deposit Machines (CDMs) / Bunch Note Acceptor Machines (BNAMs) 15 Chapter IV – Business Facilitator / Business Correspondent Model 17 A. Eligibility 17 B. Guidelines for Engaging Business Facilitator 17 C. Guidelines for engaging Business Correspondents (BCs) 18 Chapter V – Information Reporting 26 A. Banking Outlets / Branches / Offices / Customer Service Points, etc. 26 Chapter VI – Repeal and other Provisions 28 A. Repeal and saving 28 B. Application of other laws not barred 28 C. Interpretations 28 Annex I 30 Annex II 31 Annex III 35 Annex IV 42 Annex V 51 In exercise of the powers conferred by Section 35 A and Section 23 read with Section 51 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 - Branch Authorisation) Directions, 2025. 2. These directions shall come into effect from the date of issue of this Directions. B. Applicability 3. These Directions shall be applicable to Regional Rural Banks (hereinafter collectively referred to as 'banks' and individually as a 'bank') as defined under clause (ja) of Section 5 of the Banking Regulation Act, 1949.

RBI/DOR/2025-26/384 DOR.RAUG.AUT.REC.307/24.01.041/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Digital Banking Channels Authorisation) Directions, 2025 Table of Contents Chapter I – Preliminary 2 Chapter II – Prudential Requirements 4 Chapter III – Guidelines on Technological Issues in Digital Banking 6 Chapter IV – General Guidelines 7 Chapter V – Exemptions, Repeal and Other Provisions 10

RBI/DOR/2025-26/248 DoR.AUT.REC.No.167/24-01-041/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Undertaking of Financial Services) Directions, 2025 Table of Contents Chapter I – Preliminary 2 A. Short Title and Commencement 2 B. Applicability 2 C. Definitions 2 Chapter II – General Guidelines 5 A. Role of the Board 5 B. Investments in Alternative Investment Funds (AIFs) 5 Chapter III – Financial Services 7 A. Marketing of Mutual Fund Units 7 B. Insurance Business as Corporate Agent without risk Participation 7 C. Insurance Business on Referral basis without risk Participation (Sharing of Physical Space) 8 D. Merchant Acquiring Business 9 Chapter IV - Repeal and Other Provisions 12 A. Repeal and saving 12 B. Application of other laws not barred 12 C. Interpretations 12 Annex I 14 Annex II 15 Annex III 17 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 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 – Undertaking of Financial Services) Directions, 2025. 2. These Directions shall come into force with immediate effect. Provided that, the provisions contained in paragraphs 10 to 16 shall come into effect from January 1, 2026, or from an earlier date as may be decided by a Regional Rural Bank as per its internal policy.

RBI/DOR/2025-26/249 DOR.GOV.REC.No.168/29.67.001/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks - Governance) Directions Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Role of Nominee Directors and Non-Official Directors 4 Chapter III – Board Meeting Procedures 6 Chapter IV – Committees of the Board 12 A. Audit Committee of the Board 12 B. Risk Management Committee 18 Chapter VI – Repeal and other provisions 21 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 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 - Governance) Directions, 2025. 2. These Directions shall come into force with immediate effect. B. Applicability 3. These Directions shall be applicable to Regional Rural Banks (hereinafter collectively referred to as ‘RRBs’ and individually as an ‘RRB’) as defined under Clause (ja) of Section 5 of the Banking Regulation Act, 1949, to the extent they are not inconsistent with the statutory provisions or instructions issued thereunder.

RBI/DOR/2025-26/250 DOR.RET.REC.169/12-01-001/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 (Updated as on December 11, 2025)

RBI/DOR/2025-26/261 DOR.CAP.REC.170/21-01-002/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks - Prudential Norms on Capital Adequacy) Directions, 2025 Table of Contents Chapter I Preliminary 2 A Short title and commencement 2 B Applicability 2 C Definitions 2 Chapter II Regulatory capital 4 A Composition of regulatory capital 4 B Tier 1 Capital 4 C Regulatory adjustments / deductions from capital 9 D Tier 2 capital 11 Chapter III Computation of Risk Weighted Asset (RWA) 12 Chapter IV Reporting 24 Chapter V Repeal and Other Provisions 25 A Repeal and Savings 25 B Application of other laws not barred 25 C Interpretations 25 Annex I Statement of capital funds and RWAs 27 In exercise of the powers conferred by section 35A of the Banking Regulation Act (BR Act), 1949, the Reserve Bank of India, being satisfied that it is necessary and expedient in the public interest and in the interest of banking policy 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 - Prudential Norms on Capital Adequacy) Directions, 2025. 2. These Directions shall come into effect immediately upon issuance. B Applicability 3. These Directions shall be applicable to Regional Rural Banks (RRBs) (hereinafter collectively referred to as ‘banks’ or ‘RRBs’ and individually as a ‘bank’ or ‘RRB). C Definitions 4. In this chapter, unless the context states otherwise, the terms herein shall bear the meanings assigned to them below: (1) ‘Credit risk’ shall mean the potential that a bank's borrower or counterparty may fail to meet its obligations in accordance with agreed terms. It is also the possibility of losses associated with diminution in the credit quality of borrowers or counterparties; (2) ‘Deferred Tax Assets (DTA)’ and ‘Deferred Tax Liabilities (DTL)’ shall have the same meaning as assigned under the applicable Accounting Standards; (3) ‘Derivative’ shall have the same meaning as assigned to it in section 45U(a) of the RBI Act, 1934; (4) ‘Other approved securities’ shall have the same meaning as defined under Reserve Bank of India (Regional Rural Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025; and (5) ‘Public financial institution’ shall have the same meaning as defined under sub-section 2(72) of the Companies Act, 2013.

RBI/2025-26/252 DOR.SOG(SPE).REC.171/13.03.00/ 2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Interest Rate on Deposits) Directions, 2025 Table of Contents Chapter I : Preliminary 3 A. Short Title and Commencement 3 B. Objective 3 C. Applicability 3 D. Definitions 3 Chapter II : General Guidelines (Interest Rate Framework) 6 Chapter III : Domestic Rupee Deposits 8 A. Interest Rate on Domestic Current Account 8 B. Interest Rate on Domestic Savings Deposit 8 C. Interest Rate on Domestic Term Deposits 8 D. Payment of Additional Interest on Domestic Deposits 9 E. Interest on Overdue Domestic Deposits 10 F. Floating Rate Domestic Term Deposits 11 G. Periodicity of Payment of Interest on Domestic Savings Deposit 11 H. Interest Payable on the Domestic Deposit Account of Deceased Depositor 11 I. Discretion to pay interest on the minimum credit balance in the composite cash credit account of a farmer 11 J. Penalty on Premature Withdrawal of Domestic Term Deposit 11 Chapter IV : Rupee Deposits of Non-Residents 13 A. Interest Rate on Rupee Deposits - Non-Residents 13 B. Prohibition on Marking Lien 14 C. Penalty on Premature Withdrawal of Non-Resident External (NRE) Deposits 14 D. Interest Payable on the Non-Resident External (NRE) Term Deposit Account of Deceased Depositor 14 Chapter V : Foreign Currency Deposits 15 A. Foreign Currency (Non-Resident) Accounts (Banks) Scheme 15 B. Manner of Calculation of Interest on Foreign Currency (Non-Resident) Accounts (Banks) {FCNR(B)} Deposits 16 C. Calculation of Interest on Renewal of Foreign Currency (Non-Resident) Accounts (Banks) {FCNR(B)} Deposits 16 D. Interest Payable on the Deposit of a Deceased Foreign Currency (Non-Resident) Accounts (Banks) {FCNR(B)} Depositor 17 E. Payment of Interest on Foreign Currency (Non-Resident) Accounts (Banks) {FCNR(B)} Deposits of Non-Resident Indians (NRIs) on Return to India 17 F. Conversion of Foreign Currency (Non-Resident) Accounts (Banks) {FCNR(B)} Accounts of Returning Indians into Resident Foreign Currency (RFC) Accounts / Resident Rupee Accounts - Payment of Interest 18 G. Premature Withdrawal of Foreign Currency Deposits 18 H. Penalty on Premature Withdrawal of Foreign Currency Deposits 18 I. Resident Foreign Currency Accounts Scheme 19 Chapter VI : Prohibitions and Exemptions 20 A. Prohibitions 20 B. Exemptions 21 SCHEDULE- I 22 Chapter VII : Repeal and Other Provisions 23 A. Repeal and saving 23 B. Application of other laws not barred 23 C. Interpretations 23 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 Rate on Deposits) 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/2025-26/253 DOR.CRE.REC.No. /07-01-004/2025-26 XX, 2025 Reserve Bank of India (Regional Rural Banks – Credit Facilities) 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 - Board Approved Policies 7 Chapter III - Digital Lending 8 A. General Requirements for bank-LSP Arrangements 8 B. Conduct and Customer Protection Requirements 9 C. Technology and Data Requirement 13 D. Reporting of Credit Information and DLAs 14 E. Loss sharing arrangement in case of default 16 F. General Provisions 21 Chapter IV - Lending against Gold and Silver Collateral 22 A. General Provisions 22 B. Restrictions and Ceilings 23 C. Valuation and Assaying of Gold and Silver collateral 24 D. Loan to Value Ratio (LTV) 25 E. Other Provisions 25 Chapter V - Microfinance Loan 27 A. Definition 27 B. Assessment of Household Income 27 C. Limit on Loan Repayment Obligations of a Household 29 D. Other provisions 30 Chapter VI - Non Fund Based (NFB) Credit Facilities 31 A. General Conditions 31 B. Guarantees 32 C. Co-acceptances 35 D. Requirements for Other Specific Guarantees 36 E. Exclusions and Other Aspects 36 Chapter VII - Housing Loan 38 A. Housing Loan to individuals - Quantum, LTV ratio and Risk weight 38 B. Housing Sector: Innovative Housing Loan Products - Upfront Disbursal of Housing Loans 38 C. Construction of Building / Ready-Built House 39 Chapter VIII - Other Instructions on Credit Facilities 41 A. Advances against the Security of National Savings Certificate (NSC) 41 B. Grant of loans for acquisition of small savings instruments/schemes 41 C. Credit Extended to Diamond Exporters 41 Chapter IX - Repeal and other provisions 42 A. Repeal and saving 42 B. Application of other laws not barred 42 C. Interpretations 42 Annex - I 44 Annex -II 45 Annex- III 47   Introduction Reserve Bank of India is statutorily mandated to operate the credit system of the country to its advantage. In pursuit of this mandate, the Reserve Bank encourages innovation in the financial systems, credit products and delivery mechanisms while ensuring orderly growth, financial stability and the protection of depositors’ and borrowers’ interest. With the progressive deregulation of bank credit, prudential norms primarily serve as regulatory safeguards. These norms, issued from time to time, provide guidance to regulated entities on the design and delivery of credit-related products and services. These Directions consolidate the instructions issued to Regional Rural Banks on credit facilities. Accordingly, in exercise of powers conferred by Section 21 and 35A of the Banking Regulation Act, 1949, the Reserve Bank of India 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 – Credit Facilities) Directions, 2025. 2. These Directions shall come into effect immediately upon its issuance, unless indicated otherwise.

RBI/DOR/2025-26/254 DOR.AUT.REC.No.173/24-01-041/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Credit Cards and Debit Cards: Issuance and Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 2 Chapter II – Conduct of Credit Card Business 6 Chapter III – Issue of Debit Card by Banks 21 Chapter IV – Form Factor 22 Chapter V – Co-branding Arrangement 23 Chapter VI – General Guidelines for Credit and Debit Cards 25 Chapter VII – Miscellaneous 31 Chapter VIII – Repeal and Other Provisions 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, 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 - Credit Cards and Debit Cards: Issuance and Conduct) Directions, 2025. 2. These Directions shall come into force with immediate effect. B. Applicability 3. These Directions shall be applicable to Regional Rural Banks (hereinafter collectively referred to as 'banks' and individually as a 'bank'). 4. These directions cover the general and conduct regulations relating to credit, debit and co-branded cards which shall be read along with prudential, payment and technology & cyber security related directions applicable to credit, debit and co-branded cards, as issued by the Reserve Bank.

RBI/DOR/2025-26/255 DOR.FIN.REC.No.174/20.16.056/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Credit Information Reporting) Directions, 2025 Table of Contents Chapter-I Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 Chapter-II Membership of CICs 5 Chapter-III Credit Information Reporting and Dissemination 6 A. Data formats 6 B. Reporting timelines and updation 6 C. Reporting guidelines 6 D. Rectification of rejected data and review of Data Quality Index (DQI) 12 E. Correction of Credit Information Report 13 F. Use of credit information reports in credit appraisal 13 G. Display of information 13 H. Applicability of other instructions issued by Department of Regulation 15 Chapter-IV Technical Working Group 16 Chapter-V Customer Service and Grievance Redressal 18 A. Strengthening of customer service 18 B. Framework for compensation to customers 19 C. Reserve Bank- Integrated Ombudsman Scheme, 2021 27 Chapter-VI Best Practices 28 Chapter-VII Repeal and Other Provisions 29 A. Repeal and saving 29 B. Application of other laws not barred 29 C. Interpretations 30 Annex I 31 Annex II 62 Annex III 63 Annex IV 70 Annex V 71 Introduction These directions aim to establish a standardised framework for reporting and dissemination of credit information; safeguard the confidentiality and security of sensitive credit data; provide mechanisms for consumers to access their credit information and grievance redressal on matters related to credit information reporting.

RBI/DOR/2025-26/256 DOR.CRE.REC.175/07-02-004/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Credit Risk Management) Directions, 2025 Table of Contents Chapter I - Preliminary 2 Chapter II - Board Approved Policies 5 Chapter III - Statutory Restrictions 6 Chapter IV - Valuation of Properties - Empanelment of Valuers 10 Chapter V - Filing of Security Interest relating to Immovable (other than equitable mortgage), Movable, and Intangible Assets in CERSAI 12 Chapter VI - Opening of Current Accounts and CC / OD Accounts by Banks 14 Chapter VII - Loan System for Delivery of Bank Credit 21 Chapter VIII – Miscellaneous 23 Chapter IX - Repeal and other provisions 24 Annex I 26 Annex II 27 Introduction Regional Rural Banks (RRBs), in the course of financial intermediation, are exposed to various financial and non-financial risks, of which credit risk is the one of the most significant risks. If not managed effectively, credit risk may have ramifications for a range of other risk categories too. As credit exposures of RRBs encompass varied sectors, borrower types and products with their own idiosyncratic complexities as well as systemic implications due to interconnectedness among themselves, credit risk management of RRBs involve a range of prudential tools, including statutory and regulatory restrictions / prohibitions on certain activities. Recognising this, the Reserve Bank has, from time to time, issued guidelines to strengthen credit risk management practices. Accordingly, in exercise of the powers conferred by Sections 20, 21 and 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, Reserve Bank 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 – Credit Risk Management) 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’).

RBI/DOR/2025-26/257 DOR.CRE.REC.176/07-03-004/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks - Concentration Risk Management) Directions, 2025 Table of Contents Chapter I - Preliminary 2 Chapter II - Exposure Norms 5 Chapter III - Repeal and other provisions 7 Annex - I 8   Introduction The concentration of a bank’s exposures to a single borrower or a group borrower poses significant risks. The Reserve Bank of India (RBI), recognizing the imperative of robust risk management, therefore introduced prudential exposure limits for Regional Rural Banks (RRBs) in October 1995. These limits restricted banks’ exposures to individual borrower and group borrowers to a certain percentage of capital funds, laying the foundation for mitigating concentration risk on assets side of their balance sheets. These prudential norms were further revised in March 2000 and June 2001 and the reference parameter was changed to owned funds. In addition, banks were advised in October 1999 to implement the recommendations of High-Level Committee on Credit SSI, which required, inter alia, banks to have their own sectoral exposure limits. Recognizing the imperative of robust risk management in the area of concentration risk either to a counterparty or a group of connected counterparties or specific sectors, 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: Concentration Risk Management) 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 ‘RRBs’ and individually as ‘RRB’).

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.

RBI/DOR/2025-26/268 DoR.SOG(SPE).REC.No.187/13-04-001/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Miscellaneous) 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. Board Approved Policies 5 B. Reviews by the Board 5 Chapter III – Depositor Education and Awareness Fund 6 A. Definitions 6 B. Credits to the Fund 6 C. Refunds and Interest 7 D. Registration Guidelines 9 E. Procedural Guidelines for Transfer and Claim 10 F. Returns 13 G. Disclosure in Notes to Accounts 15 H. Audit 15 I. Preservation of Records 15 J. Furnishing of Information 16 K. Contact Details 16 L. Interpretation of the Provisions of the Scheme 16 Chapter IV – Services and Market Operations 16 A. Camps and Campaigns for Periodic Updation of KYC 16 Chapter V – Regulatory Compliance and Legal Matters 18 A. Legal Compliance 18 B. Court Directives 18 C. Inter-Governmental Agreement (IGA) with United States of America (US) under Foreign Accounts Tax Compliance Act (FATCA) - Registration 19 Chapter VI – Financial Conduct and Prohibited Activities 20 A. Prohibition on Acceptance of Deposits at the Instance of Private Financiers / Unincorporated Bodies 20 B. Prohibition on Association with Prize Chit Schemes and Sale of Lottery Tickets 20 Chapter VII – Taxation and Accounting Related Matters 22 A. Demand for Information by Income Tax Authorities 22 Chapter VIII – Human Resource and Capacity Building 23 A. Training and Awareness 23 B. Certifications 25 Chapter IX – Operational and Administrative Matters 26 A. Mandatory Leaves 26 B. Business Continuity Planning (BCP) 26 C. Statement of Immovable Property 28 Chapter X – Repeal Provisions 29 A. Repeal and Saving 29 B. Application of Other Laws not Barred 29 C. Interpretations 30 Annex I 31 Annex II 32 Annex III 34 Annex IV 35 Annex V 36 Annex VI 38 Annex VII 40 Annex VIII 43 Annex IX 45 Annex X 46 In exercise of the powers conferred by Section 26A and 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 so to do, hereby issues the Directions hereinafter specified

RBI/DOR/2025-26/269 December 04, 2025 Reserve Bank of India (Urban Co-operative Banks – Licensing, Scheduling and Regulatory Classification) Guidelines, 2025

RBI/DoR/2025-26/270 DoR.HOL.REC.189/16-13-100/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks - Voluntary Amalgamation) Directions, 2025

RBI/DOR/2025-26/271 DOR.LIC.REC.No.330 /07-01-000/2025-26 December 04, 2025 Reserve Bank of India (Urban Co-operative Banks - Branch Authorisation) Directions, 2025

RBI/DOR/2025-26/385 DOR.RAUG.AUT.REC.308/24.01.041/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Digital Banking Channels Authorisation) Directions, 2025 Table of Contents Chapter I – Preliminary 2 Chapter II – Prudential Requirements 4 Chapter III – Guidelines on Technological Issues in Digital Banking 6 Chapter IV – General Guidelines 7 Chapter V – Exemptions, Repeal and Other Provisions 10

RBI/DoR/2025-26/272 DoR.AUT.REC.No.191/24-01-041/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Undertaking of Financial Services) Directions, 2025

RBI/DOR/2025-26/273 DOR.GOV.REC.No.192/18-10-014/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks - Governance) Directions

RBI/DOR/2025-26/274 DOR.RET.REC.193/12-01-001/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 Table of Contents

RBI/DOR/2025-26/275 DOR.CAP.REC.194/09-18-201/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks - Prudential Norms on Capital Adequacy) Directions, 2025

RBI/DOR/2025-26/276 DOR.SOG(SPE).REC.195/13.03.00/ 2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Interest Rate on Deposits) Directions, 2025

RBI/DOR/2025-26/277 DOR.CRE.REC.No. /07-01-005/2025-26 XX, 2025 Reserve Bank of India (Urban Co-operative Banks – Credit Facilities) Directions, 2025

RBI/DOR/2025-26/278 DOR.AUT.REC.No.197/24-01-041/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Credit Cards and Debit Cards: Issuance and Conduct) Directions, 2025

RBI/DOR/2025-26/279 DOR.FIN.REC.No.198/ 20.16.056/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Credit Information Reporting ) Directions, 2025 Table of Contents

RBI/DOR/2025-26/280 DOR.CRE.REC.199/07-02-005/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Credit Risk Management) Directions, 2025

RBI/DOR/2025-26/281 DOR.CRE.REC.200/07-03-005/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks - Concentration Risk Management) Directions, 2025

RBI/DOR/2025-26/279 DOR.FIN.REC.No.198/ 20.16.056/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Credit Information Reporting ) Directions, 2025 Table of Contents

RBI/DOR/2025-26/283 DOR.CRE.REC.202./13.03.000/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks - Interest Rates on Advances) Directions, 2025 Table of Contents

RBI/DOR/2025-26/284 DOR.MRG.REC.No.203/ 00-00-11/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025 Table of Contents

RBI/DOR/2025-26/285 DOR.LRG.No.204/13-10-006/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Asset Liability Management) Directions, 2025

RBI/DOR/2025-26/286 DOR.STR.REC.205./21.04.048 /2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 Table of Contents

RBI/DOR/2025-26/287 DOR.STR.REC.206/21.04.048 /2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents

RBI/DOR/2025-26/288 DOR.FIN.REC.No.207/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025

RBI/DOR/2025-26/269 DoR.ACC.REC.No. 208/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents

RBI/DOR/2025-26/290 DOR.ACC.REC.209/ 21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Prudential Norms on Declaration of Dividends) Directions, 2025 Table of Contents

RBI/DOR/2025-26/291 DOR.AML.REC.No.210/14.01.006/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Know Your Customer) Directions, 2025 Table of Contents

RBI/DOR/2025-26/292 DOR.MCS.REC.No.211/01-01-037/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Responsible Business Conduct) Directions, 2025 Table of Contents

RBI/DOR/2025-26/293 DOR.ORG.REC.No.212/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks – Managing Risks in Outsourcing) Directions, 2025

RBI/DoR/2025-26/294 DoR.SOG(SPE).REC.No.213/13-04-001/2025-26 November 28, 2025 Reserve Bank of India (Urban Co-operative Banks - Miscellaneous) Directions

DoR.HOL.REC.214/16-13-100/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks - Voluntary Amalgamation) Directions, 2025

RBI/DOR/2025-26/296 DOR.LIC.REC.No.331/07-01-000/2025-26 December 04, 2025 Reserve Bank of India (Rural Co-operative Banks - Branch Authorisation) Directions, 2025

RBI/DOR/2025-26/386 DOR.RAUG.AUT.REC.309/24.01.041/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Digital Banking Channels Authorisation) Directions, 2025 Table of Contents Chapter I – Preliminary 2 Chapter II – Prudential Requirements 4 Chapter III – Guidelines on Technological Issues in Digital Banking 6 Chapter IV – General Guidelines 7 Chapter V – Exemptions, Repeal and Other Provisions 10

RBI/DoR/2025-26/297 DoR.AUT.REC.No.216/24.01.042/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Undertaking of Financial Services) Directions, 2025

RBI/DOR/2025-26/298 DOR.GOV.REC.No.217/18-10-015/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks - Governance) Directions

RBI/DOR/2025-26/299 DOR.RET.REC.218/12-01-001/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025

RBI/DOR/2025-26/300 DOR.CAP.REC.219/09-18-201/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks - Prudential Norms on Capital Adequacy) Directions, 2025

RBI/DOR/2025-26/301 DOR.SOG(SPE).REC.220/13.03.00/ 2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Interest Rate on Deposits) Directions, 2025

RBI/DOR/2025-26/302 DOR.CRE.REC.No. /07-01-006/2025-26 XX, 2025 Reserve Bank of India (Rural Cooperative Banks – Credit Facilities) Directions, 2025

RBI/DOR/2025-26/303 DOR.AUT.REC.No.222/24-01-041/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Debit Cards: Issuance and Conduct) Directions, 2025

RBI/DOR2025-26/304 DOR.FIN.REC.No.223/20.06.056/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Credit Information Reporting) Directions, 2025

RBI/DOR/2025-26/305 DOR.CRE.REC.224/07-02-006/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Credit Risk Management) Directions, 2025

RBI/DOR/2025-26/306 DOR.CRE.REC.225/07-03-006/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks - Concentration Risk Management) Directions, 2025

RBI/DOR2025-26/304 DOR.FIN.REC.No.223/20.06.056/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Credit Information Reporting) Directions, 2025

RBI/DOR/2025-26/308 DOR.CRE.REC.227./13.03.000/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks - Interest Rates on Advances) Directions, 2025

RBI/DOR/2025-26/309 DOR.MRG.REC.No.228/00-00-011/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025

RBI/DOR/2025-26/310 DOR.LRG.REC.No.229/13-10-007/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Asset Liability Management) Directions, 2025

RBI/DOR/2025-26/311 DOR.STR.REC.230./21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025

RBI/DOR/2025-26/312 DOR.STR.REC.231/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Resolution of Stressed Assets) Directions, 2025

RBI/DOR/2025-26/313 DOR.FIN.REC.No.232/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025

RBI/DOR/2025-26/314 DOR.ACC.REC.No.233/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) Directions, 2025

RBI/DOR/2025-26/315 DOR.ACC.REC.234/ 21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Prudential Norms on Declaration of Dividends) Directions, 2025

RBI/DOR/2025-26/316 DOR.AML.REC.No.235/14.01.005/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Know Your Customer) Directions, 2025

RBI/DOR/2025-26/317 DOR.MCS.REC.No.236/01-01-038/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Responsible Business Conduct) Directions, 2025

RBI/DPR/2025-26/318 DOR.ORG.REC.No.237/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Rural Co-operative Banks – Managing Risks in Outsourcing) Directions, 2025

RBI/DOR/2025-26/319 DOR.SOG(SPE).REC.No.332/13-04-001/2025-26 December 04, 2025 Reserve Bank of India (Rural Co-operative Banks – Miscellaneous) Directions, 2025

RBI/DOR/2025-26/320 DOR.AUT.REC.No.239/24-01-041/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Undertaking of Financial Services) Directions, 2025 Table of Contents Chapter I – Preliminary 2 A. Short Title and Commencement 2 B. Applicability 2 C. Definitions 2 Chapter II – General Guidelines 5 A. Prudential Regulation for Investments 5 B. Procedure for Application 8 Chapter III – Financial Services 9 A. Relationship with subsidiaries 9 B. Operations of subsidiaries and branches in foreign jurisdictions and in International Financial Services Centers (IFSCs) 10 Chapter IV – Repeal and Other Provisions 12 A. Repeal and saving 12 B. Application of other laws not barred 12 C. Interpretations 12 Annex I 14 Annex II 15

RBI/DOR/2025-26/321 DOR.CAP.REC.240/21-01-002/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions (AIFIs) - Prudential Norms on Capital Adequacy) Directions, 2025 Table of Contents Chapter I Preliminary 3 A Short title and commencement 3 B Applicability 3 C Definitions 3 Chapter II Board approved policies and scope of application 14 A Instructions regarding Board approved policies and documents to be reviewed by the Board 14 B Scope of application of capital adequacy framework 14 Chapter III Regulatory capital 17 A Composition of regulatory capital 17 B Common Equity Tier 1 (CET 1) capital 19 C Additional Tier 1 (AT 1) capital 23 D Tier 2 capital 41 E Minimum requirements to ensure loss absorbency of AT 1 instruments at pre-specified trigger and of all non-equity regulatory capital instruments at the point of non-viability 52 F Recognition of minority interest (i.e., non-controlling interest) and other capital issued out of consolidated subsidiaries that is held by third parties 63 G Regulatory adjustments / deductions 68 H Transitional arrangements for an AIFI 85 Chapter IV Risk weighted assets (RWAs) 86 A Capital charge for credit risk 86 B External credit assessments 165 C Credit risk mitigation 173 D Capital charge for market risk 195 E Capital Charge for Operational Risk 230 Chapter V Supervisory review and evaluation process (SREP) and market discipline 233 A Introduction to the SREP and ICAAP 233 B ICAAP of an AIFI 240 C Select operational aspects of the ICAAP 251 D Format of an ICAAP document 281 E Market discipline 292 Chapter VI Leverage ratio framework 302 A Minimum requirement and scope of application of the leverage ratio 302 B Scope of consolidation 302 C Capital measure 302 D Exposure measure 303 E Disclosure and reporting requirements 318 F Disclosure templates 320 Chapter VII Repeal and Other provisions 321 Annex I Reporting format for details of investments by FIIs and NRIs in PNCPS qualifying as AT 1 capital 323 Annex II Format for reporting of capital issuances 324 Annex III Pillar 3 Disclosure requirements for an AIFI 325

RBI/DOR/2025-26/322 DoR.LRG.REC.No.241/13-10-005/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions - Resource Raising Norms) Directions, 2025 Table of Content Chapter I – Preliminary 2 A. Short Title and Commencement 2 B. Applicability 2 Chapter II – Resource Raising Norms 3 A. Umbrella Limit (UL) 3 B. Specified Instruments for Resource Raising 3 B.1 Term Deposits (TDs) 3 B.2 Term Money Borrowings 4 B.3 Certificates of Deposit (CDs) 4 B.4 Commercial Papers (CPs) 5 B.5 Bonds 6 Chapter III – Repeal and Other Provisions 7 A. Repeal and Saving 7 B. Application of other laws not barred 7 C. Interpretations 7

RBI/DOR/2025-26/323 DOR.CRE.REC.No.242/ 07-01-007/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Credit Facilities) 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 - Board Approved Policies 9 A. Role of Board 9 Chapter III - Digital Lending 10 A. General Requirements for AIFI-LSP Arrangements 10 B. Conduct and Customer Protection Requirements 11 C. Technology and Data Requirement 15 D. Reporting of Credit Information and DLAs 16 E. Loss sharing arrangement in case of default 18 F. General Provisions 22 Chapter IV - Project Finance 23 A. Phases of Projects 23 B. Prudential Conditions Related to Sanction 23 C. Prudential Conditions Related to Disbursement and Monitoring 25 D. Other Provisions 26 Chapter V - Non-Fund Based (NFB) Credit Facilities 27 A. General Conditions 27 B. Guarantees 28 C. Co-acceptances 31 D. Requirements for Other Specific Guarantees 31 E. Partial Credit Enhancement – Salient Features 32 F. Exclusions and Other Aspects 35 Chapter VI - Other Instructions on Credit Facilities 36 A. Restrictions on Finance to NBFCs 36 B. Restrictions on Infrastructure Financing 36 C. Other permissible exposures 40 D. Interest Rate on Export Credit 41 E. Other Instructions 41 F. Special Measures 41 Chapter VII - Repeal and other provisions 42 A. Repeal and saving 42 B. Application of other laws not barred 42 C. Interpretations 42 Annex I 44

RBI/DOR/2025-26/324 DOR.FIN.REC.No.243/20.06.056/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Credit Information Reporting) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short Title and Commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Membership 4 Chapter III – Credit Information Reporting and Dissemination 5 A. Data formats 5 B. Reporting timelines and updation 5 C. Reporting guidelines 5 D. Rectification of rejected data and review of Data Quality Index (DQI) 10 E. Correction of Credit Information Report 11 F. Use of credit information reports in credit appraisal 11 G. Display of information 11 H. Applicability of other instructions issued by Department of Regulation 13 Chapter IV – Technical Working Group 14 Chapter V – Customer Service and Grievance Redressal 16 A. Strengthening of customer service 16 B. Framework for compensation to customers 17 Chapter VI – Best Practices 25 Chapter VII – Repeal and Other Provisions 26 A. Repeal and saving 26 B. Application of other laws not barred 26 C. Interpretations 27 Annex I 28 Annex II 58 Annex III 59 Annex IV 64 Annex V 65

RBI/DOR/ 2025-26/325 DOR.CRE.REC.244/07-02-007/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Credit Risk Management) Directions, 2025 Table of Contents Chapter I - Preliminary 2 Chapter II - Board Approved Policies 5 Chapter III - Connected Lending by all-India Financial Institutions (AIFIs) 6 Chapter IV - Legal Entity Identifier (LEI) for Borrowers 13 Chapter V - Filing of Security Interest relating to Immovable (other than equitable mortgage), Movable, and Intangible Assets in CERSAI 15 Chapter VI – Working Capital Finance and Revolving Facility 17 Chapter VII – Repeal and other provisions 18

RBI/DOR/2025-26/326 DOR.CRE.REC.245/07-03-007/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions - Concentration Risk Management) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Large Exposures Framework 6 Chapter III – Other Permitted exposures and Prudential Limits 25 Chapter IV - Repeal and other provisions 29 Annex I 30

RBI/DOR/ 2025-26/327 DOR.STR.REC.246/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions- Transfer and Distribution of Credit Risk) Directions, 2025 Table of Contents Chapter I - Preliminary 2 PART A - TRANSFER OF LOAN EXPOSURES 4 Chapter I- Scope and Definitions 4 Chapter II- General Conditions applicable for all loan transfers 8 Chapter III-Transfer of Loans which are not in default 12 Chapter IV- Transfer of stressed loans 18 PART B: CO-LENDING ARRANGEMENTS 30 Chapter I- Scope and Definitions 30 Chapter II- Prudential Norms 31 PART C - OTHER TYPES OF LENDING AND RISK TRANSFER ARRANGEMENTS 36 Chapter I- Lending under Consortium/ Multiple Banking Arrangements 36 PART D: REPEAL AND OTHER PROVISIONS 37 Annex I 39 Annex II 42 Annex III 49

RBI/DOR/2025-26/328 DOR.STR.REC.247/21.04.177/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Securitisation Transactions) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 3 Chapter II - General requirements for securitisation 9 A. Assets eligible for securitisation 9 B. Minimum Retention Requirement (MRR) 10 C. Origination Standards 12 D. Payment priorities and observability 12 E. Limit on Total Retained Exposures by Originators 13 F. Issuance and Listing 13 G. Conditions to be satisfied by the special purpose entity 14 H. Representations and Warranties 15 I. Accounting Provisions 16 Chapter III - Simple, transparent and comparable (STC) securitisations 18 A. STC Securitisations- Criteria for regulatory capital purposes 18 B. Disclosure and Prudential Oversight for STC Securitisations 27 Chapter IV - Provision of facilities supporting securitisation structures 29 A. General Conditions 29 B. Credit Enhancement Facilities 30 C. Reset of credit enhancements 31 D. Liquidity Facilities 34 E. Underwriting Facilities 35 F. Servicing Facilities 35 Chapter V- Requirements to be met by an AIFI who is an investor in securitisation exposures 37 A. Due Diligence Requirements 37 B. Stress Testing 38 C. Credit monitoring and valuation 38 Chapter VI - Capital requirements for securitisation exposures and Disclosures Norms 40 A. Capital requirements for securitisation exposures 40 B. Disclosures 40 Chapter VII - Repeal and Other Provisions 42 A. Repeal and saving 42 B. Application of other laws not barred 42 C. Interpretations 42 Annex I 44

RBI/DOR/2025-26/329 DOR.MRG.REC.No.248/00-00-017/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – 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 7 Chapter III: General Guidelines 8 A. Investment Policy Framework 8 Chapter IV: Classification of Investments 10 A. Held to Maturity (HTM) 10 B. Available for Sale (AFS) & Held for Trading (HFT) 11 C. Shifting among Categories 11 Chapter V: Valuation of Investments 14 A. Held to Maturity (HTM) 14 B. Available for Sale (AFS) 15 C. Held for Trading (HFT) 15 Chapter VI: Market Value 16 A. Quoted Securities 16 B. Unquoted Securities 16 Chapter VII: Investments in Government Securities 23 A. Transactions through SGL Account 23 B. Government Securities on When Issued Basis 23 C. Value Free Transfer (VFT) of Government Securities 23 D. Separate Trading of Registered Interest and Principal Securities (STRIPS) 23 E. Repo in Government Securities 25 F. Settlement of transactions in Government Securities 25 Chapter VIII: Investments in Non-Government Securities 27 A. Investment in unlisted Non-Government Securities 27 B. Repo in Corporate Bonds: 30 C. OTC Transactions in CDs, CPs and NCDs (original maturity up to one year): 30 D. Trading and Settlement in Corporate Bonds and Securitised Debt Instruments 30 E. Other requirements 31 F. Role of Boards 31 Chapter IX: Prudential System / Controls 33 A. Internal Control System 33 B. Engagement of Brokers 34 Chapter X: Audit, Review and Reporting 37 Chapter XI: Accounting and Provisioning 39 A. Income recognition 39 B. Accounting for Broken Period Interest 39 C. Investment Reserve Account (IRA) 39 D. Non-Performing Investments (NPI) 41 Chapter XIII: Repeal and Other Provisions 43 A. Repeal and saving 43 B. Application of other laws not barred 43 C. Interpretations 44 Annex I: Reconciliation Statement 45

RBI/DOR/2025-26/330 DOR.LRG.REC.No.249/13-10-005/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – 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 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 System 6 C. ALM Organisation 7 D. Composition of ALCO 7 E. ALM Process 8 Chapter IV – Liquidity Risk Management 9 A. Management of Liquidity Risk 9 B. Statement of Liquidity 10 Chapter V – Management of Currency Risk 13 Chapter VI – Interest Rate Risk Management (IRR) 14 A. Introduction 14 B. Traditional Gap Analysis 14 C. Interest Rate Sensitivity Statement 15 Chapter VII – General 16 A. Behavioural Pattern and Embedded Options 16 B. Internal Transfer Pricing 16 Chapter VIII – Monitoring and Reporting 17 A. Preparation and Review of Statements 17 B. Regulatory Reporting and Periodicity of Returns 17 Chapter IX – Repeal and Other Provisions 18 A. Repeal and Saving 18 B. Application of other laws not barred 18 C. Interpretations 19 Annex-I: Statement of Liquidity in Indian Rupees 20 Annex-I-A: Statement of Liquidity in Foreign Currency 23 Annex– II: Interest Rate Sensitivity Statement for Rupee Assets and Liabilities - AIFI 25 Annex-II-A: Interest Rate Sensitivity Statement for Foreign Currency Assets and Liabilities 29 Annex III: Maturity Profile for Statement of Liquidity 32 Annex IV: Interest Rate Sensitivity Profile 41

RBI/ DOR/ 2025-26/331 DOR.STR.REC.No.250/21.04.048 /2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – 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 6 A. Role of the Board 6 B. Prudence in Lending and Consumer Education 6 C. Disclosure Requirements 8 Chapter III - Asset Classification 9 A. General Instructions on Asset Classification 9 B. Classification as non-performing asset 10 C. Accounts regularised near about the balance sheet date 12 D. Specific cases of asset classification 12 E. Categories of non-performing assets 17 F. Upgradation of loan accounts classified as NPAs 18 Chapter IV - Provisioning Norms 20 A. General Principles for Provisioning 20 B. Provisions in respect of Standard assets 21 C. Provisions in respect of substandard assets 22 D. Provisions in respect of Doubtful Assets 23 E. Provisions in respect of Loss Assets 23 F. Additional Provisions at higher than prescribed rates 23 G. Provisions under Special Circumstances 24 H. Provisioning Coverage Ratio (PCR) 31 Chapter V - Income Recognition 32 A. General Principles for Income Recognition 32 B. Reversal of income upon classification as NPA 32 C. Interest application after NPA classification 33 D. Appropriation of recovery from NPAs 33 E. Income recognition in special cases 33 F. Tax treatment in respect of provisions 35 Chapter VI - Repeal and Other Provisions 36 A. Repeal and saving 36 B. Application of other laws not barred 36 C. Interpretations 37 Annex - I 38

RBI/DOR /2025-26/332 DOR.STR.REC.251/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 4 A. Short title and commencement 4 B. Applicability 4 C. Definitions 4 Chapter II - General Requirements 9 A. Board approved policies: 9 B. Early identification and reporting of stress 11 C. Disclosures 12 D. Supervisory Review 12 Chapter III - Resolution Process 13 A. Review Period 13 B. Inter-Creditor Agreement 13 C. Resolution Plan 14 Chapter IV - Additional Provisioning 18 A. Delayed Implementation of Resolution Plan – Additional Specific Provisioning 18 Chapter V - Prudential Norms Applicable to Restructuring 20 A. Applicability 20 B. Asset Classification Post Restructuring 20 C. Additional Finance 20 D. Asset classification upgrade after satisfactory performance 21 E. Default by a borrower after monitoring period 22 F. Provisioning post Restructuring 22 G. Income Recognition 24 H. Change in Ownership 24 Chapter VI - Special Cases of Restructuring 26 A. Sale and Leaseback Transactions 26 B. Foreign Currency Borrowings 26 C. Borrowers who have committed Frauds / Malfeasance / Wilful Default 27 D. Compromise Settlements and Technical Write-offs 27 E. Projects Under Implementation 31 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 45 Chapter IX - Regulatory Exemptions 46 A. Exemptions from RBI 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 50 C. Interpretations 50 Annex 51

RBI/DOR/2025-26/333 DOR.FIN.REC.No.252/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – 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

RBI/DOR/2025-26/334 DOR.ACC.REC.No.253/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents Chapter-I Preliminary 2 A. Short title and commencement 2 B. Applicability 2 Chapter-II Format of the Balance sheet and Profit and Loss account and preparation of Consolidated Financial Statements 3 Chapter-III Guidance on specific issues with respect to certain accounting standards 6 Chapter-IV Disclosure in Financial Statements - Notes to Accounts 12 A. General 12 B. Presentation 12 C. Disclosure requirements 12 Chapter-V Consolidated Prudential Reporting (CPR) requirements 50 A Scope 50 B Frequency 50 C Format 50 D Other consolidation instructions 50 E Guidance for filing Consolidated Prudential Report on (CPR) 51 Chapter-VI Repeal and Other Provisions 58 A Repeal and saving 58 B Application of other laws not barred 58 C Interpretations 59