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

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