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

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

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

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