The Reserve Bank of India (RBI) on April 01, 2026, issued an update in the Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025.
The following has been stated: -
•The Reserve Bank of India has issued new Directions for presentation and disclosure of financial statements by commercial banks.
•These Directions come into force immediately and apply to all commercial banks, excluding RRBs, Small Finance Banks, and Payment Banks.
•Banks must prepare Balance Sheets and Profit & Loss Accounts as per formats specified under the Banking Regulation Act, 1949.
•Strict compliance with Accounting Standards and RBI guidelines is mandatory while compiling financial statements.
•Detailed instructions are provided for reporting capital, disclosures, and preparation of financial statements to ensure transparency and uniformity.
The detailed notification is given in the document below.
[Notification No.: RBI/DOR/2025-26/167 DOR.ACC.REC.No.86/21.04.018/2025-26]
