RBI/2026-27/299 DOR.ORG.REC.22/21.06.050/2026-27
October 23, 2026
Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Second Amendment Directions, 2026
Please refer to Chapter IV of the Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Directions, 2025 dated November 28, 2025 (hereinafter referred to as ‘the Directions’), on Minimum Capital Requirements for Operational Risk.
2. On a review, and in exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called 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 – Forthcoming Instructions) Second Amendment Directions, 2026.
(ii) Chapter IV of the Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Directions, 2025, on Minimum Capital Requirements for Operational Risk, along with amendments set out at Para 4 below, shall come into effect from April 1, 2027.
4. The Amendment Directions modify the Directions as under:
(i) Paragraph 29 shall be substituted by the following, namely:
“The description for each of these constituents of the BI (i.e., ILDC, SC, and FC) along with the schedules of the prescribed financial statements format is provided in Table VIII. An indicative mapping of BI items with schedules and line items of the prescribed financial statements format shall be given in due course.
Explanation: The mapping provided is indicative and where the measurement, classification or presentation of an item under the ‘Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025’ differs from that prescribed under these Directions, the banks shall ensure that items used for computation of ORC are in accordance with these Directions and consistent with the ‘description’ and ‘sub-items’ prescribed in Table VIII under Paragraph 29 of these Directions.”
(ii) Table 8 under Paragraph 29 shall be modified as under:
Source: CA Sansaar