A Multi-Concept Theme for Digital Agencies and Startups
RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures)- Seventh Amendment Directions, 2026. Key highlights: 1. Balance Sheet (Schedule 5): Provisions for Stage 1 & 2 assets to be shown separately under “Others” and not netted from gross advances. 2. P&L (Schedule 13 – Advances): Interest computation for specified assets to follow RBI AC/PR Directions, 2026. 3. P&L (Schedule 13 – Investments): Clarifies inclusion of interest, discount, and dividend income. 4. Schedule 15: Deletion of Note 2 under Interest Expended. For More Details Kindly Refer Attached File.
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