{"what_this_is":"The machine-readable twin of the BankPulse page for one RBI rulebook. Same points, same dates, same paragraph references as the page a person reads. RBI's own wording is not reproduced here: each point names the RBI paragraph, the character offset into the text BankPulse read and the sha256 of that text, so the claim can be checked against RBI's own document.","schema_version":1,"release_id":"d653cdb0a5","generated_at":"2026-09-15T00:33:59.117975+00:00","id":"md13016","title":"Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (Updated as on April 1, 2026)","document_kind":"Directions","page":"https://bankpulse.ai/rule/md13016","status":"In force","importance":{"code":"MR","label":"MUST READ","weight":"Must read","why":"Binding RBI Directions naming this institution class in the title","layer":"bankpulse_inference"},"applies_to":{"shown":"Urban co-operative banks","class_code":"UCB","from":"the document's own title","layer":"bankpulse_inference"},"dates":{"prid":"md13016","mode":"four_dates_v1","published":{"label":"Published","value":"Nov 28, 2025","stated":true,"why":"The day RBI put this document out."},"effective":{"label":"Starts to apply","value":"","stated":false,"why":"Not stated separately in this document. Read the rule itself before you assume a start date."},"transition":{"label":"Time to get ready","value":"","stated":false,"why":"Cannot be worked out until the day it starts to apply is known."},"deadline":{"label":"Last date to act","value":"","stated":false,"why":"No date to act by was found in this document. Other dates may sit inside single paragraphs."},"sources":{"published":"doc_date in data/highlights/md13016.json","effective":"none held","transition":"none held","deadline":"none held"}},"rbi_source":{"url":"https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=13016","document_date":"Nov 28, 2025","read_by_bankpulse":"2026-08-21 16:18:53 UTC","text_sha256":"6546f29b1869d51edc5c1f02f308ef38595cd36aabc4744bd23e72d215640bd4","word_count":11647,"standing_last_checked":"Standing checked on RBI’s Master Directions index, 15 September 2026, 5:58 am IST."},"counts":{"points_shown":34,"points_naming_an_rbi_paragraph":34,"points_stored":34,"actions":0,"amendments":3},"points":[{"n":1,"claim":"md13016-43226bbc","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Accounts rules for UCBs","plain_english":"This paper sets how urban co-operative banks must show their accounts.","rbi_paragraph":"Para 1","rbi_char_offset":3527,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p1","layer":"bankpulse"},{"n":2,"claim":"md13016-614305ee","page_group":"Chapter I. Preliminary","stored_section":"KEY DATES","heading":"Start date","plain_english":"These Directions came into effect on the day RBI issued them.","rbi_paragraph":"Para 2","rbi_char_offset":3698,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p2","layer":"bankpulse"},{"n":3,"claim":"md13016-345c971d","page_group":"Chapter I. Preliminary","stored_section":"WHO IT APPLIES TO","heading":"Who is covered","plain_english":"These Directions apply to every urban co-operative bank.","rbi_paragraph":"Para 3","rbi_char_offset":3823,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p3","layer":"bankpulse"},{"n":1,"claim":"md13016-9395dddd","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"WHAT CHANGES","heading":"Twenty per cent means influence","plain_english":"Holding a fifth or more of the votes is taken to mean significant influence.","rbi_paragraph":"Para 6(6)","rbi_char_offset":16965,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p4","layer":"bankpulse"},{"n":2,"claim":"md13016-4ae58e28","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"WHAT CHANGES","heading":"Other banking business","plain_english":"Extra segments inside other banking business must be reported where they meet the test.","rbi_paragraph":"Para 6(4)","rbi_char_offset":12945,"weight":"DO IT","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p5","layer":"bankpulse"},{"n":3,"claim":"md13016-50269e11","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"WHAT CHANGES","heading":"Name the related party","plain_english":"The name and nature of a related party tie must be shown, even with no dealings.","rbi_paragraph":"Para 6(5)","rbi_char_offset":14337,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p6","layer":"bankpulse"},{"n":4,"claim":"md13016-c78240cd","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"THE CORE IDEA","heading":"Rate on the day","plain_english":"Applying the rate of the day is hard for items not booked in rupees.","rbi_paragraph":"Para 6(3)","rbi_char_offset":8521,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p7","layer":"bankpulse"},{"n":5,"claim":"md13016-9aec2a86","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"THE CORE IDEA","heading":"Format is only a guide","plain_english":"The format given is an example and does not cover everything.","rbi_paragraph":"Para 6(5)","rbi_char_offset":13281,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p8","layer":"bankpulse"},{"n":6,"claim":"md13016-56373f06","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"THE CORE IDEA","heading":"Secrecy comes first","plain_english":"Where telling would break a duty of secrecy set by law, the disclosure is not made.","rbi_paragraph":"Para 6(5)","rbi_char_offset":15074,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p9","layer":"bankpulse"},{"n":7,"claim":"md13016-95afb3a7","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"THE CORE IDEA","heading":"Customer secrecy is a duty","plain_english":"The common law duty to keep customer details secret excuses such disclosure.","rbi_paragraph":"Para 6(5)","rbi_char_offset":15548,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p10","layer":"bankpulse"},{"n":8,"claim":"md13016-5124a94b","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"THE CORE IDEA","heading":"Influence, not control","plain_english":"Significant influence is a share in policy decisions, not control over them.","rbi_paragraph":"Para 6(6)","rbi_char_offset":16666,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p11","layer":"bankpulse"},{"n":9,"claim":"md13016-b3866182","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"THE CORE IDEA","heading":"A big holder does not","plain_english":"Another investor holding most of the shares does not by itself rule out influence.","rbi_paragraph":"Para 6(6)","rbi_char_offset":17460,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p12","layer":"bankpulse"},{"n":10,"claim":"md13016-8da32b14","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"WHO IT APPLIES TO","heading":"Intangible asset rule","plain_english":"This standard covers intangible assets not dealt with by another standard.","rbi_paragraph":"Para 6(9)","rbi_char_offset":19524,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p13","layer":"bankpulse"},{"n":11,"claim":"md13016-1745792d","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"WHO SHOULD ACT","heading":"Intangibles block a dividend","plain_english":"A lender holding intangible assets needs Central Government leave to pay a dividend.","rbi_paragraph":"Para 6(1)","rbi_char_offset":20292,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p14","layer":"bankpulse"},{"n":12,"claim":"md13016-d2a53607","page_group":"Chapter II. Balance sheet and profit and loss account","stored_section":"WHO IT APPLIES TO","heading":"Impairment is for fixed assets","plain_english":"The wear and tear rule covers fixed assets, not loans or investments.","rbi_paragraph":"Para 6(11)","rbi_char_offset":21968,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p15","layer":"bankpulse"},{"n":1,"claim":"md13016-8ef59cb6","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHO SHOULD ACT","heading":"Disclose in notes to accounts","plain_english":"What this chapter names must be shown in the notes to accounts.","rbi_paragraph":"Para 7","rbi_char_offset":22426,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p16","layer":"bankpulse"},{"n":2,"claim":"md13016-310f1c99","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Show the previous period","plain_english":"Last year's figure must be shown beside every figure for this year.","rbi_paragraph":"Para 10","rbi_char_offset":23768,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p17","layer":"bankpulse"},{"n":3,"claim":"md13016-7f0e2388","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Narrative comparatives too","plain_english":"Last year's words must be given too, where they help make this year clear.","rbi_paragraph":"Para 10","rbi_char_offset":23944,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p18","layer":"bankpulse"},{"n":4,"claim":"md13016-b714778e","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Show HTM transfers","plain_english":"A transfer of securities into or out of held to maturity must be shown in the notes.","rbi_paragraph":"Para 10(3)","rbi_char_offset":28632,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p19","layer":"bankpulse"},{"n":5,"claim":"md13016-e25f14e4","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Non-SLR total must tie","plain_english":"The total shown must match the total of non-SLR investments held.","rbi_paragraph":"Para 10(7)","rbi_char_offset":29597,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p20","layer":"bankpulse"},{"n":6,"claim":"md13016-e698a473","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Break out a big industry","plain_english":"An industry above a tenth of all industry advances must be shown on its own.","rbi_paragraph":"Para 10(4)","rbi_char_offset":34773,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p21","layer":"bankpulse"},{"n":7,"claim":"md13016-d565007c","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Overseas assets and bad loans","plain_english":"Overseas assets, bad loans and income must be shown for this year and last.","rbi_paragraph":"Para 10(4)","rbi_char_offset":34976,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p22","layer":"bankpulse"},{"n":8,"claim":"md13016-f4332cef","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Statutory reserves shown apart","plain_english":"Reserves made under the Banking Regulation Act must be shown on their own.","rbi_paragraph":"Para 12(5)","rbi_char_offset":50699,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p23","layer":"bankpulse"},{"n":9,"claim":"md13016-954c3817","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"THE CORE IDEA","heading":"These do not replace others","plain_english":"These are added to, and do not take the place of, what other law asks for.","rbi_paragraph":"Para 7","rbi_char_offset":22575,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p24","layer":"bankpulse"},{"n":10,"claim":"md13016-bf0dff8e","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Policies as a schedule","plain_english":"The main accounting policies and the notes go in as their own schedules.","rbi_paragraph":"Para 9","rbi_char_offset":23228,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p25","layer":"bankpulse"},{"n":11,"claim":"md13016-c3e5c073","page_group":"Chapter III. Disclosure in Financial Statements – Notes to Accounts","stored_section":"WHAT CHANGES","heading":"Floating provisions may net off","plain_english":"Floating sums not counted in Tier 2 may be cut from gross bad loans.","rbi_paragraph":"Para 10(4)","rbi_char_offset":33699,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p26","layer":"bankpulse"},{"n":1,"claim":"md13016-01a58800","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"Blocked Account credits","plain_english":"Credit entries unreconciled for more than five years move to a Blocked Account.","rbi_paragraph":"Para 16(1)","rbi_char_offset":66354,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p27","layer":"bankpulse"},{"n":2,"claim":"md13016-d585a571","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"Unclaimed transitory balances","plain_english":"Unclaimed balances in transitory accounts cannot be moved to profit or to reserves.","rbi_paragraph":"Para 19","rbi_char_offset":71387,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p28","layer":"bankpulse"},{"n":3,"claim":"md13016-7a740e46","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"Late-report penalty","plain_english":"If a bank reports fraud late, it must set aside the full provision at once.","rbi_paragraph":"Para 18","rbi_char_offset":71193,"weight":"DO IT","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p29","layer":"bankpulse"},{"n":4,"claim":"md13016-4ce173cb","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"Deferred tax rule","plain_english":"Banks must set aside deferred tax on the Special Reserve under the Income Tax Act.","rbi_paragraph":"Para 20","rbi_char_offset":71657,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p30","layer":"bankpulse"},{"n":5,"claim":"md13016-352cdb4f","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"True and fair picture","plain_english":"The balance sheet and profit and loss account must show a true and fair picture.","rbi_paragraph":"Para 22","rbi_char_offset":72183,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p31","layer":"bankpulse"},{"n":6,"claim":"md13016-601cef70","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"Fraud provision spreading","plain_english":"A bank that reports fraud on time can spread the provision over four quarters.","rbi_paragraph":"Para 16(4)","rbi_char_offset":70389,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p32","layer":"bankpulse"},{"n":7,"claim":"md13016-53c454b8","page_group":"Chapter IV. Other Instructions","stored_section":"WHAT CHANGES","heading":"Window dressing penalty","plain_english":"RBI treats window dressing and hiding bad loans seriously and can take penal action.","rbi_paragraph":"Para 23","rbi_char_offset":72693,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p33","layer":"bankpulse"},{"n":1,"claim":"md13016-30fee77a","page_group":"Chapter V. Repeal and Other Provisions","stored_section":"WHAT IT REPLACES","heading":"Old cases continue","plain_english":"Penalties and legal cases already started under the old rules still continue.","rbi_paragraph":"Para 25","rbi_char_offset":73346,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13016#p34","layer":"bankpulse"}],"actions":[],"amendments":[{"id":"nt13261","title":"Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026","date":"Jan 05, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13261&Mode=0","order":1,"layer":"rbi_source"},{"id":"nt13339","title":"Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Third Amendment Directions, 2026","date":"Mar 16, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13339&Mode=0","order":2,"layer":"rbi_source"},{"id":"nt13405","title":"Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026","date":"Apr 29, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13405&Mode=0","order":3,"layer":"rbi_source"}],"layers":{"rbi_source":"Facts taken from RBI's own document.","bankpulse":"BankPulse's plain-English summary of RBI's document.","bankpulse_inference":"BankPulse's own inference, not stated by RBI."},"rbi_wording_not_included":"By design. BankPulse never republishes RBI's exact sentences. Use rbi_paragraph with rbi_source.url to read RBI's own words.","terms":"BankPulse's plain-English summaries are BankPulse's own work. The underlying regulation is the Reserve Bank of India's. Always check the RBI document named in rbi_source before acting."}