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Master Directions
The Reserve Bank of India has started issuing Master Directions on all regulatory matters beginning January 2016. The Master Directions consolidate instructions on rules and regulations framed by the Reserve Bank under various Acts including banking issues and foreign exchange transactions.
The process of issuing Master Directions involves issuing one Master Direction for each subject matter covering all instructions on that subject. Any change in the rules, regulation or policy is communicated during the year by way of circulars/press releases. The Master Directions will be updated suitably and simultaneously whenever there is a change in the rules/regulations or there is a change in the policy. All the changes will get reflected in the Master Directions available on the RBI website along with the dates on which changes are made.
Explanations of rules and regulations will be issued by way of Frequently Asked Questions (FAQs) after issue of the Master Directions in easy to understand language wherever necessary. The existing set of Master Circulars issued on various subjects will stand withdrawn with the issue of the Master Direction on the subject.
Master Directions
RBI/DOR/2025-26/326 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/2025-26/326 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
ਪੀਡੀਐਫ (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/ 2025-26/327 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/2025-26/328 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/2025-26/329 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/2025-26/330 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/ 2025-26/331 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 /2025-26/332 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/2025-26/333 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
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
RBI/DOR/2025-26/335 DOR.AML.REC.No.254/14.01.011/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 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 36 C. CDD Measures for Legal Entities 37 D. Identification of Beneficial Owner 39 E. On-going Due Diligence 40 F. Enhanced and Simplified Due Diligence Procedure 45 Chapter VII – Record Management 49 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 51 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 53 Chapter X – Other Instructions 57 Chapter XI – Repeal and Other Provisions 69 Annex I 71 Annex II 85
RBI/DOR/2025-26/335 DOR.AML.REC.No.254/14.01.011/2025-26 November 28, 2025 Reserve Bank of India (All India Financial Institutions – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 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 36 C. CDD Measures for Legal Entities 37 D. Identification of Beneficial Owner 39 E. On-going Due Diligence 40 F. Enhanced and Simplified Due Diligence Procedure 45 Chapter VII – Record Management 49 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 51 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 53 Chapter X – Other Instructions 57 Chapter XI – Repeal and Other Provisions 69 Annex I 71 Annex II 85
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