The Reserve Bank of India (RBI) on January 01, 2026, issued the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Amendment Directions, 2026 to further amend the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025.
The following amendments have been stated:
• The Amendment Directions modifies the table under Paragraph 5(1) of the Directions as under:
Banks incorporated outside India : Capital
The amount ……..
The amount held under Section 11(2)(b)(i) of the BR Act and earmarked as Credit Risk Mitigation (CRM) shall be disclosed by way of a note in Schedule 1 : Capital to the Balance Sheet as given below:
‘An amount of ₹… (Previous year: ₹….) out of the amount held as deposit under Section 11(2) of the BR Act has been earmarked designated as credit risk mitigation (CRM) for offsetting of non-centrally cleared derivative exposures to Head Office (including overseas branches of Head Office) and is not reckoned for regulatory capital and any other statutory requirements, if any.’
The above amendment shall come into force from the date a bank decides to implement paragraphs 3(1) to 3(4) of the Reserve Bank of India (Commercial Banks - Concentration Risk Management) Amendment Directions, 2025 or from April 1, 2026, whichever is earlier.
[Notification No. RBI/2025-26/167 DOR.CRE.REC.371/21.04.018/2025-26]
