The Reserve Bank of India has issued the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Amendment Directions, 2026, consequent to the Concentration Risk Management Amendment Directions, 2025. The amendment modifies disclosures under Schedule 1 (Capital) to require banks to separately disclose, by way of a note, the amount of deposit held under Section 11(2)(b)(i) of the Banking Regulation Act, 1949 that is earmarked as Credit Risk Mitigation (CRM) for offsetting non-centrally cleared derivative exposures to the Head Office (including overseas branches). Such amount shall not be reckoned for regulatory capital or other statutory requirements. The amendment shall be effective from the date a bank implements paragraphs 3(1) to 3(4) of the Concentration Risk Management Amendment Directions, 2025, or April 1, 2026, whichever is earlier.
Link – https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13243&Mode=0
