{"id":5947,"date":"2026-05-24T23:53:19","date_gmt":"2026-05-24T23:53:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5947"},"modified":"2026-05-24T23:53:21","modified_gmt":"2026-05-24T23:53:21","slug":"rbi-circular-88-2026-dated-18-05-2026-amendments-to-rbi-rural-cooperative-banks-classification-valuation-and-operation-of-investment-portfolio-directions","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/24\/rbi-circular-88-2026-dated-18-05-2026-amendments-to-rbi-rural-cooperative-banks-classification-valuation-and-operation-of-investment-portfolio-directions\/","title":{"rendered":"RBI Circular 88\/2026 Dated 18\/05\/2026 &#8211; Amendments to RBI Rural Cooperative Banks Classification, Valuation, and Operation of Investment Portfolio Directions\u00a0"},"content":{"rendered":"\n<p>Under the revised framework, every RCB must maintain an Investment Fluctuation Reserve (IFR) of at least 5% of its investment portfolio classified under the \u201cCurrent Category.\u201d It shall now be assessed annually and calculated with reference to the book value of investments in the Current Category as on the balance sheet date.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/rbidocs.rbi.org.in\/rdocs\/Notification\/PDFs\/88NTC3010AFC82FF4B3CB22979352B28DA98.PDF\"><em>(Link:&nbsp;RBI Circular 88\/2026 Dated 18\/05\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under the revised framework, every RCB must maintain an Investment Fluctuation Reserve (IFR) of at least 5% of its investment [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[72,77],"tags":[],"class_list":["post-5947","post","type-post","status-publish","format-standard","hentry","category-rbi","category-circulars-rbi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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