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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)
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.
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