Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Third Amendment Directions, 2026

भारतीय ररज़र्व बैंक RESERVE BANK OF INDIA _________________________ ______________________ www.rbi.org.in RBI/2025-26/214 DOR.CRE.REC.405/21.04.018/2025-26 February 13, 2026 Reserve Bank of India (Commercial Banks – Financial Statements:

Presentation and Disclosures) – Third Amendment Directions, 2026 Please refer to Reserve Bank of India (Commercial Banks - Financial Statements:

Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

2. On a review, consequent to the issuance of the Reserve Bank of India (Commercial Banks – Credit Facilities) Amendment Directions, 2026, and in exercise of the powers conferred by the sections 21 and 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified.

3. The Amendment Directions modify the Directions as under:

3(1) In paragraph 10(5) titled ‘Exposures’ of ‘Chapter-III Disclosure in Financial Statements – Notes to Accounts’ of the Directions, the following modifications

shall be effected:

3(1)(i) Sub-paragraph 10(5)(ii) shall be deleted.

3(1)(ii) After sub-paragraph 10(5)(ii),the following new sub- paragraph (iia) shall be

inserted:

(iia) Exposure to Capital Markets (Amount in ₹ crore) Sr. No. Particulars Current Previous Year Year

(i) Direct investment in equity and preference shares; convertible bonds; convertible debentures; units of non-debt mutual fund schemes; units of REITs and विवियमि विभाग, केंद्रीय कायाालय, केंद्रीय कायाालय भिि, 12िी/ीं 13िी ींमींव़िल, शहीद भगत व ींह मागा, फोर्ा, म ींबई - 400001 र्ेलीफोि/ Tel No: 22661602, 22601000 फैक्स/ Fax No: 022-2270 5691 Department of Regulation, Central Office, Central Office Building, 12th/ 13th Floor, Shahid Bhagat Singh Marg, Fort, Mumbai – 400001 हहदिं ी आसान ह,ैं इसका प्रयोग बड़ाइएSr. No. Particulars Current Previous Year Year InvITs and units of Alternative Investment Funds

(AIFs)

(ii) Advances to individuals for investment in shares (including IPOs/FPOs/ESOPs), convertible bonds, convertible debentures, and units of non-debt mutual fund schemes

(iii) Advances for any other purposes where shares or convertible bonds or convertible debentures or units of non-debt mutual fund schemes are taken as primary security

(iv) Advances for any other purposes to the extent secured by collateral of shares, convertible bonds, convertible debentures or units of non-debt mutual fund schemes, where the advances are extended on the principal strength of such collateral

(v) All credit facilities to Capital Market Intermediaries

(CMIs)

(vi) Acquisition finance Out of (vi) acquisition finance by overseas branches of Indian banks Out of (vi) Bridge Finance for meeting own funds requirement of acquiring companies

(vii) Financing to non-debt mutual fund schemes.

(viii) Bridge finance to companies for meeting upfront contribution to the equity of new companies being set up

(ix) Underwriting commitments taken up by the banks in respect of primary issue of shares or convertible bonds or convertible debentures or bonds where end use is acquisition finance or units of non-debt mutual fund schemes

(x) Irrevocable Payment Commitments issued by custodian banks on behalf of its clients in favour of clearing corporations of stock exchanges

(xi) Trade exposures of a bank, which is acting as a clearing member in equity derivative and commodity derivative transactions, to its client, including funded initial margins placed on behalf of clients, where permissible Total exposure to capital market 2Note: The capital market exposure reported in the table above shall be computed in terms of Reserve Bank of India (Commercial Banks - Concentration Risk Management) Directions, 2025 read with Reserve Bank of India (Commercial Banks – Credit Facilities) Directions, 2025.

4. The above amendments shall come into force from the date a bank decides to implement the provisions of the Reserve Bank of India (Commercial Banks – Credit Facilities) Amendment Directions, 2026 or from April 1, 2026, whichever is earlier.

Vaibhav Chaturvedi (Chief General Manager) 3