Notification regarding Reserve Bank of India (Financial Statements – Presentation and Disclosures) Directions, 2021 – Disclosure of Divergence in Asset Classification and Provisioning(dated-11.10.2022)-RBI.
View PdfNotification regarding Reserve Bank of India (Financial Statements – Presentation and Disclosures) Directions, 2021 – Disclosure of Divergence in Asset Classification and Provisioning(dated-11.10.2022)-RBI.
- These instructions are applicable to all commercial banks (excluding Regional Rural Banks) and all Primary (Urban) Co-operative Banks. These instructions shall come into effect for disclosures in the notes to the annual financial statements of the year ending March 31, 2023, and onwards.
- The Reserve Bank of India (Financial Statements – Presentation and Disclosures) Directions, 2021 are being updated to reflect these changes, refer attachment for further details.
