{"id":5949,"date":"2026-05-24T23:54:26","date_gmt":"2026-05-24T23:54:26","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5949"},"modified":"2026-05-24T23:54:28","modified_gmt":"2026-05-24T23:54:28","slug":"rbi-circular-89-2026-dated-18-05-2026-amendments-to-rbi-regional-rural-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-89-2026-dated-18-05-2026-amendments-to-rbi-regional-rural-banks-classification-valuation-and-operation-of-investment-portfolio-directions\/","title":{"rendered":"RBI Circular 89\/2026 Dated 18\/05\/2026 &#8211; Amendments to RBI Regional Rural Banks Classification, Valuation, and Operation of Investment Portfolio Directions"},"content":{"rendered":"\n<p>\u00a0Under the revised provision, RRBs must create Investment Fluctuation Reserve (IFR) from realized gains arising from the sale of investments, subject to the availability of net profit, until the reserve reaches at least 2% of the Held for Trading (HFT) and Available for Sale (AFS) portfolio. The minimum IFR requirement will now be assessed annually with reference to the book value of investments in the AFS and HFT categories as on the balance sheet date.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/rbidocs.rbi.org.in\/rdocs\/Notification\/PDFs\/NOTI89E31D5A495AEC4A69ABF7E6EE6FA4824A.PDF\"><em>(Link:&nbsp;RBI Circular 89\/2026 Dated 18\/05\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Under the revised provision, RRBs must create Investment Fluctuation Reserve (IFR) from realized gains arising from the sale of investments, [&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-5949","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RBI Circular 89\/2026 Dated 18\/05\/2026 - Amendments to RBI Regional Rural Banks Classification, Valuation, and Operation of Investment Portfolio Directions - Bhatia Bhola &amp; 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