RBI amends financial-statement disclosures for commercial banks
Commercial banks must update reserve notes and NPI provision disclosures
RBI
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Change
RBI amended commercial-bank financial-statement disclosure directions with immediate effect, replacing the Revenue Reserve note and the prescribed table for movement of provisions for non-performing investments.
Why it matters
The amendment changes how commercial banks present reserves and non-performing investment provisions in financial-statement schedules. Reporting teams must use the revised Revenue Reserve definition and the prescribed opening-balance, provision, write-off/write-back and closing-balance format for NPI provisions.
Implications
- — Commercial-bank financial reporting teams must apply the revised Revenue Reserve definition when preparing Schedule 2(IV) notes from May 18, 2026.
- — Commercial-bank accounting teams must disclose movement of provisions for non-performing investments using RBI’s revised table format.
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