{"id":5955,"date":"2026-05-24T23:58:04","date_gmt":"2026-05-24T23:58:04","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5955"},"modified":"2026-05-24T23:58:06","modified_gmt":"2026-05-24T23:58:06","slug":"rbi-circular-92-2026-dated-18-05-2026-amendments-to-rbi-local-area-banks-financial-statements-presentation-and-disclosures-directions","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/24\/rbi-circular-92-2026-dated-18-05-2026-amendments-to-rbi-local-area-banks-financial-statements-presentation-and-disclosures-directions\/","title":{"rendered":"RBI Circular 92\/2026 Dated 18\/05\/2026 &#8211; Amendments to RBI Local Area Banks Financial Statements, Presentation and Disclosures Directions"},"content":{"rendered":"\n<p>The amendments clarify the meaning of \u2018Revenue Reserve\u2019, stating that it includes all reserves other than capital reserves and excludes provisions made for depreciation, asset diminution, renewals, or known liabilities. It also substitutes the disclosure format relating to \u2018Movement of provisions for non-performing investments (NPIs)\u2019, requiring banks to disclose opening balances, provisions made during the year, write-offs or write-backs, and closing balances.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/rbidocs.rbi.org.in\/rdocs\/Notification\/PDFs\/NOTI92D4EED82A29144087A855144A8885E2C3.PDF\"><em>(Link:&nbsp;RBI Circular 92\/2026 Dated 18\/05\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The amendments clarify the meaning of \u2018Revenue Reserve\u2019, stating that it includes all reserves other than capital reserves and excludes [&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-5955","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 92\/2026 Dated 18\/05\/2026 - Amendments to RBI Local Area Banks Financial Statements, Presentation and Disclosures Directions - Bhatia Bhola &amp; 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