The Reserve Bank of India, vide its Third Amendment Directions (Revised) dated March 30, 2026, has updated the disclosure framework for banks’ financial statements in alignment with the revised credit and concentration risk norms. The amendment primarily revises the disclosure requirements relating to “Exposure to Capital Markets” under Notes to Accounts by introducing a detailed and granular reporting format covering various components such as direct investments, advances against securities, credit facilities to Capital Market Intermediaries (CMIs), acquisition finance (including overseas exposure and bridge finance), financing to mutual funds, underwriting commitments, irrevocable payment commitments (IPCs), and trade exposures. The revised format ensures consistency with the computation of Capital Market Exposure (CME) as prescribed under the relevant RBI directions, thereby enhancing transparency and standardisation in financial reporting. These changes will come into effect from July 1, 2026 or earlier upon adoption by banks.
Link – https://rbidocs.rbi.org.in/rdocs/notification/PDFs/NT257C1DE3343A21D4B7B8C87FD98E837E9E3.PDF
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