The Reserve Bank of India issued the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026, effective immediately, following amendments to the investment portfolio classification and valuation framework. Exercising powers under Section 35A of the Banking Regulation Act, 1949, RBI revised disclosure requirements applicable to commercial banks under the 2025 Directions. The amendment substitutes the notes and instructions relating to “Revenue and Other Reserves” under Schedule 2(IV), clarifying that “Revenue Reserve” includes all reserves other than capital reserves and excludes provisions retained for depreciation, diminution in asset value, renewals, or known liabilities. RBI also amended Paragraph 10(3)(vi) by replacing the disclosure format relating to non-performing investments (NPIs). Banks are now required to disclose movement in provisions held towards NPIs, including opening balance, provisions made during the year, write-off or write-back of excess provisions, and closing balance for both current and previous years. The amendment seeks to improve clarity, transparency, and uniformity in financial statement disclosures by commercial banks.
Reserve Bank of India
Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026
RBI/2026-27/91
DOR.MRG.REC.No.79/21-04-018/2026-27 | Dated: May 18, 2026
Please refer to Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025, dated November 28, 2025.
2. On a review, consequent to the issuance of Reserve Bank of India (Commercial Banks – Classification, Valuation, and Operation of Investment Portfolio) Second Amendment Directions, 2026, and in exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949 (hereinafter called the Act) and all other laws enabling 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. (i) These Directions shall be called the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026.
(ii) These Amendment Directions shall come into effect from the date of issue.
4. The Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025, dated November 28, 2025., are amended as provided below.
(i) In the table under paragraph 5(1), notes and instructions for compilation for ‘Revenue and Other Reserves’ under Schedule 2(IV) shall be substituted by the following, namely: –
“The expression ‘Revenue Reserve’ shall mean any reserve other than Capital Reserve. This item will include all reserves, other than those separately classified. The expression ‘reserve’ shall not include any amount retained by way of providing for depreciation, renewals, or diminution in value of assets or retained by way of providing for any known liability.”.
(ii) Paragraph 10(3)(vi) shall be substituted by the following, namely: –
“Movement of provisions for non-performing investments (NPIs)”.
(Amount in ₹ crore)
| Particulars | Current Year | Previous Year |
| i) Movement of provisions held towards NPIs
a) Opening balance b) Add: Provisions made during the year c) Less: Write off / write back of excess provisions during the year d) Closing balance |
(Sunil T S Nair)
Chief General Manager
