HomeCirculars › RBI/2008-09/93

UCB Balances with IDBI Bank: CRR/SLR Treatment under Sections 18(1)(c) and 24(2)(a) of B.R. Act, 1949 (AACS)

Live · in forceNo withdrawal recorded as of 22 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
Issued by RBI: 11 Jul 2008  ·  Decoded by BankPulse: 20 Jun 2026, 23:42 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerBalances held by Urban Co-operative Banks in current accounts with IDBI Bank Limited cannot be counted as 'net balance in current account' for CRR/SLR purposes under Sections 18(1)(c) and 24(2)(a) of the B.R. Act, 1949 (AACS). UCBs that are currently reporting such balances under CRR/SLR must intimate the position as on June 30, 2008 to respective RBI Regional Offices in the annexed format.

What changed

RBI clarified that IDBI Bank Limited is not among the banks (State Bank of India, a subsidiary bank, and a corresponding new bank) whose current account balances are treated as cash for CRR/SLR under Sections 18(1)(c) and 24(2)(a) of the B.R. Act, 1949 (AACS). UCBs that had been including such balances in their CRR/SLR calculations must now exclude them and report the position as on June 30, 2008.

What it means for you

UCBs will need to adjust their CRR/SLR compliance calculations by removing current account balances with IDBI Bank from eligible cash. This may increase the amount of other liquid assets required to meet statutory ratios. Banks must report the position as of June 30, 2008 to their respective RBI Regional Offices using the prescribed format.

What you must do

Who it affects

All Primary (Urban) Co-operative Banks, UCBs maintaining current accounts with IDBI Bank Limited and currently reporting them under CRR/SLR

Why can't IDBI Bank balances be counted for CRR/SLR?

Under Sections 18(1)(c) and 24(2)(a) of the B.R. Act, 1949 (AACS), only net balances maintained in current accounts with State Bank of India, a subsidiary bank, and a corresponding new bank are treated as cash for CRR/SLR. IDBI Bank is not included in that list.

What should UCBs do if they have already reported these balances?

UCBs that maintain current account balances with IDBI Bank Limited and presently report them under CRR/SLR must intimate the actual position as on June 30, 2008 to their respective RBI Regional Office using the annexed format, and adjust future CRR/SLR filings accordingly.

Does this circular affect other types of cooperative banks?

The circular is addressed to Chief Executive Officers of All Primary (Urban) Co-operative Banks. Other cooperative banks should check their specific regulatory guidelines.

Track this rule
⏳ How this rule evolved — History Map →Full RBI rulebook crosswalk →
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 20 Jun 2026, 23:42 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=4367&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.