{"id":5953,"date":"2026-05-24T23:56:55","date_gmt":"2026-05-24T23:56:55","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5953"},"modified":"2026-05-24T23:56:56","modified_gmt":"2026-05-24T23:56:56","slug":"rbi-circular-91-2026-dated-18-05-2026-amendments-to-rbi-commercial-banks-financial-statements-presentation-and-disclosures-directions","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/24\/rbi-circular-91-2026-dated-18-05-2026-amendments-to-rbi-commercial-banks-financial-statements-presentation-and-disclosures-directions\/","title":{"rendered":"RBI Circular 91\/2026 Dated 18\/05\/2026 &#8211; Amendments to RBI Commercial Banks Financial Statements, Presentation and Disclosures Directions\u00a0"},"content":{"rendered":"\n<p>The amendment substitutes the notes and instructions relating to \u2018Revenue and Other Reserves\u2019 under Schedule 2(IV), clarifying that \u2018Revenue Reserve\u2019 includes all reserves other than capital reserves and excludes provisions retained for depreciation, diminution in asset value, renewals, or known liabilities. RBI has also amended Paragraph 10(3)(vi) by replacing the disclosure format relating to non-performing investments (NPIs).\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/rbidocs.rbi.org.in\/rdocs\/Notification\/PDFs\/NOTI919452D2826E4B401C8E0F5E19186A535D.PDF\"><em>(Link:&nbsp;RBI Circular 91\/2026 Dated 18\/05\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The amendment substitutes the notes and instructions relating to \u2018Revenue and Other Reserves\u2019 under Schedule 2(IV), clarifying that \u2018Revenue Reserve\u2019 [&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-5953","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 91\/2026 Dated 18\/05\/2026 - Amendments to RBI Commercial Banks Financial Statements, Presentation and Disclosures Directions\u00a0 - Bhatia Bhola &amp; 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