The key modifications include redefining “eligible capital base” to incorporate Tier I capital infusions and accrued profits, clarifying that branches in other jurisdictions are excluded from intra-group exposure limits except for proprietary derivatives, and enhancing board-level policies for monitoring ultra-large borrowers. It revise large exposures framework (LEF) norms, specifying exposure limits for Indian branches of foreign G-SIBs and non-G-SIBs, and mandate gross calculation of exposures cleared through central counterparties.