Home › Circulars › RBI/2013-14/78

RBI Master Circular on Disclosure Norms for FIs (2013)

No longer current — withdrawn, no replacement on file yet

Source: Reserve Bank of India · RBI/2013-14/78 · issued 01 Jul 2013 · ~1 min read

Quick answerRBI consolidated disclosure norms for Exim Bank, NABARD, NHB, and SIDBI into a single master circular effective July 1, 2013, covering capital, asset quality, liquidity, and risk disclosures in Notes to Accounts.

What changed

RBI issued a master circular consolidating all previous disclosure guidelines for all-India term-lending and refinancing institutions up to June 30, 2013. The circular updates the 2012 version and includes annexes with detailed disclosure formats for capital, asset quality, credit concentration, liquidity, operating results, provisions, restructured accounts, derivatives, and more.

What it means for you

Banks and financial institutions must ensure their Notes to Accounts follow the standardized disclosure formats prescribed in this circular, enhancing transparency and comparability. The circular sets minimum disclosure requirements; institutions can add more if needed. Compliance is critical for regulatory reporting and audit authentication.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Update internal disclosure templates to align with the master circular's annexes and guidelines.
Train finance and compliance teams on the new consolidated disclosure requirements.
Ensure Notes to Accounts include all mandatory items: CRAR, asset quality, liquidity, provisions, restructured accounts, and derivative risks.
Review and update policies for reporting issuer composition of debt securities and risk exposure in derivatives.

Who it affects

Exim Bank, NABARD, NHB, SIDBI, All-India term-lending and refinancing institutions, Auditors of these institutions

❓ Common questions

Regulatory timeline

Stated effective date effective July 1, 2013
Decoded by BankPulse 2026-06-18 14:59 IST
repealed_by — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)
Status change: withdrawn 03 Aug 2026, 04:00 IST

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

What is the effective date of this master circular?

The circular is dated July 1, 2013, and consolidates instructions up to June 30, 2013. It applies from the financial year 2013-14 onwards.

Does this circular apply to commercial banks?

No, it applies only to all-India term-lending and refinancing institutions: Exim Bank, NABARD, NHB, and SIDBI. Banks have separate disclosure norms.

Are these disclosure requirements mandatory or optional?

They are mandatory minima. Institutions must include them in Notes to Accounts, but they can voluntarily make additional disclosures.

📜 This document’s life story (1 recorded event, each backed by RBI’s own words)

Repealed by RBI/2025-26/100 — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)

RBI’s words: “Official withdrawal register entry #1102: DBOD.No.FID.FIC.2/01.02.00/2013-14 — "Master Circular - Disclosure Norms for Financial Institutions" dated July 1, 2013”

📜 Read the original circular — full text as issued by RBI

RBI/2013-14/78
 DBOD.No.FID.FIC.2/01.02.00/2013-14
 July 1, 2013
 The CEOs of the
 All-India Term- lending and Refinancing Institutions
 (Exim Bank, NABARD, NHB and SIDBI)
 Dear Sir,
 Master Circular - Disclosure Norms for Financial Institutions 
 Please refer to the Master Circular DBOD.No.FID.FIC.2/01.02.00/2012-13 dated July 02, 2012 on the above subject. The enclosed Master Circular consolidates and updates all the instructions / guidelines on the subject up to June 30, 2013. The Master Circular has also been placed on the web-site of RBI ( http://www.rbi.org.in ).
 2. It may be noted that the instructions contained in the Annex 5 have been consolidated in this master circular.
 Yours faithfully,
 (Rajesh Verma) 
 Chief General Manager
 Purpose
 To provide a detailed guidance to all-India term-lending and refinancing institutions in the matter of disclosures in the 'Notes to Accounts' to the Financial Statements.
 Previous Instructions
 This master circular consolidates and updates the instructions on the above subject contained in the circulars listed in the Annex 4.
 Application
 To all the all India Financial Institutions viz. Exim Bank, NABARD, NHB and SIDBI.
 Structure
 1

Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2013-14/78 · issued 01 Jul 2013. The plain-English explanation above is BankPulse’s own independent summary.

🧰 Tools — save, print, templates & related

🛠 Banker’s toolkit — checklists & reply templates →

Related circulars · Department of Regulation

SFB Pillar 3 Disclosure Norms Aligned with Basel UCB Deposit Rate Disclosure & Uniformity Rules Updated LAB Deposit Rate Disclosure & Uniformity Rules Tightened Payments Banks: Interest Rates Must Match Disclosed Schedule RBI Updates Bulk Deposit Rate Rules and Disclosure Timing

Browse all departments →

💬 Banker Discussion

Discuss this circular with fellow bankers — reply, upvote what helps, report what doesn’t belong. Be professional; no client data. Views are the commenter’s own, not BankPulse’s.

Loading comments…

BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=8089&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.