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Directions · Reserve Bank of India

Reserve Bank of India (Payments Banks – Prudential Norms on Capital Adequacy) Directions, 2025 (updated as on May 08, 2026)

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The four dates on this rule

At a glanceThis document sets how much capital payments banks must hold. These Directions apply to every payments bank. These Directions took effect on the day RBI issued them.

Official RBI page

Numbers to remember

15 per centTotal capital must stay at least 15 per cent of risk weighted assets at all times. RBI Para 8(4)
7 per centLoss absorption starts when core capital falls to 7 per cent of risk weighted assets. RBI Para 12(11)
1.25 per centThese items count as Tier 2 only up to 1.25 per cent of credit risk assets. RBI Para 14
five yearsA Tier 2 debt instrument must run for at least five years. RBI Para 15(3)
15 yearsAn Upper Tier 2 instrument must run for at least 15 years. RBI Para 16(3)
fifteen yearsAn upper Tier 2 instrument must run for at least fifteen years. RBI Para 16(3)
25 per centUpper Tier 2 issued in foreign currency cannot cross 25 per cent of Tier 1 capital. RBI Para 16(11)
5 yearsSubordinated debt with an initial maturity under 5 years does not count as Tier 2 capital. RBI Para 17(2)
50 per centSubordinated debt counts only up to 50 per cent of Tier 1 capital. RBI Para 17(8)
100 per centSubordinated debt of another bank held by the bank carries a 100 per cent weight. RBI Para 17(11)
five working daysUnderwriting positions held longer than five working days must be included. RBI Para 18(8)
20 per centA claim guaranteed by a State Government carries a 20 per cent risk weight. RBI Para 23
150 per centAn unrated claim above the stated system-wide exposure carries 150 per cent. RBI Para 33(2)
₹100 croreA claim above ₹100 crore that loses its rating also carries 150 per cent. RBI Para 33(2)

What it says

Chapter I. Preliminary

1. Capital for payments banks

This document sets how much capital payments banks must hold.

2. Start date

These Directions took effect on the day RBI issued them.

BankPulse example. There is no gap here between issue and effect. The Directions come into effect immediately upon issuance. A bank cannot wait for a separate start date, because there is none.

3. In force at once

The rules took effect the day they were issued. There was no grace period.

4. Who is covered

These Directions apply to every payments bank.

Chapter II. Regulatory Capital

Must know

1. Fifteen per cent floor

Total capital must stay at least 15 per cent of risk weighted assets at all times.

BankPulse example. Total capital must stay at least 15 per cent of risk weighted assets. Suppose risk weighted assets are ₹1,000 crore. That works out to ₹150 crore.

2. Tier 2 against Tier 1

Tier 2 capital can never be more than Tier 1 capital.

BankPulse example. Tier 2 capital may not exceed 100 per cent of Tier 1. Suppose Tier 1 is ₹300 crore. Then Tier 2 counts to ₹300 crore, and anything beyond that does not.

3. No loans on own shares

Lending against its own shares would be funding its own capital, so it is barred.

4. No put option allowed

Perpetual non-cumulative preference shares cannot carry a put option.

5. Do not hint at redemption

The issuer must not create any expectation of an early redemption.

6. Short payment not made up

If less than the set rate is paid, the shortfall is never made good.

7. No rating linked coupon

The coupon cannot be reset according to the issuer's own credit standing.

8. Trigger for preference shares

Loss absorption starts when core capital falls to 7 per cent of risk weighted assets.

9. Trigger for perpetual debt

The same 7 per cent trigger applies to perpetual debt instruments.

10. No lending against own paper

No advance may be given against the security of the issuer's own debt instruments.

11. Tell RBI of misses

Every missed coupon and unexercised call option must be reported to the Reserve Bank.

12. No deposit rate benchmark

A floating rate instrument cannot use the bank's own deposit rate as its benchmark.

13. General provisions capped

These items count as Tier 2 only up to 1.25 per cent of credit risk assets.

14. Tier 2 debt minimum

A Tier 2 debt instrument must run for at least five years.

15. Upper Tier 2 minimum

An Upper Tier 2 instrument must run for at least 15 years.

BankPulse example. An Upper Tier 2 instrument has a minimum maturity of 15 years. One written for 12 years does not qualify. One written for 20 years does.

16. Fifteen year minimum

An upper Tier 2 instrument must run for at least fifteen years.

BankPulse example. An Upper Tier 2 instrument has a minimum maturity of 15 years. One written for 12 years does not qualify. One written for 20 years does.

17. Holder cannot force repayment

The investor cannot demand redemption of these shares.

18. RBI approves redemption

No redemption may take place without the Reserve Bank's prior approval.

19. Foreign currency Upper Tier 2

Upper Tier 2 issued in foreign currency cannot cross 25 per cent of Tier 1 capital.

BankPulse example. Upper Tier 2 raised in foreign currency may not exceed 25 per cent of Tier 1. Suppose Tier 1 is ₹400 crore. The foreign currency slice stops at ₹100 crore.

20. Five years or nothing

Subordinated debt with an initial maturity under 5 years does not count as Tier 2 capital.

21. Subordinated debt capped

Subordinated debt counts only up to 50 per cent of Tier 1 capital.

22. Holding another bank's debt

Subordinated debt of another bank held by the bank carries a 100 per cent weight.

23. Specified items capped

Certain specified items count only up to 15 per cent of core capital.

24. Threshold at fifteen per cent

Specified items are limited to 15 per cent of Common Equity Tier 1 capital.

25. RBI approval to repay capital

A bank cannot repay its equity capital without approval from RBI.

26. Underwriting beyond five days

Underwriting positions held longer than five working days must be included.

Do it

27. Other regulators still apply

Conditions set by the market regulator or any other authority must also be met.

28. Investor must sign off

The loss absorbency features must be explained and the investor must sign off.

29. Other regulators apply too

Conditions set by the market regulator or any other authority must also be met.

30. Look through an index

A holding in an index must be looked through to the capital underneath it.

Background

31. Two tiers of capital

Total regulatory capital is the sum of Tier 1 capital and Tier 2 capital.

32. Dividend from this year only

A dividend on common shares may be paid only out of the current year's profit.

33. Board fixes the amount

The Board decides how much of the instrument may be raised.

34. Preference shares are perpetual

These preference shares carry no maturity date and no reward for early repayment.

35. Fixed or floating dividend

The dividend may be at a fixed rate or one tied to a market benchmark.

36. Skipped payment, no default

Cancelling a discretionary payment is not an event of default.

37. Approval for a floating rate

Offering a floating reference rate needs the Reserve Bank's prior approval.

38. Outside the borrowing limit

Foreign investment in these instruments sits outside the external borrowing limit.

39. Held paper carries weight

Holdings of another bank's capital paper carry a risk weight of their own.

40. Counted as market exposure

Holding another bank's perpetual shares counts against the capital market ceiling.

41. Board decides the amount

The Board decides how much of each capital instrument the bank raises.

42. Fixed or floating rate

Interest may be at a fixed rate or a rate tied to a market benchmark.

43. Losses netted off first

Accumulated losses and deferred revenue expenditure are netted off first.

44. Written down near maturity

These debt instruments are written down as they approach maturity.

45. RBI clears every call

A call option may be used only after prior approval of the Reserve Bank.

46. Foreign investor ceiling

Foreign institutional holding of these instruments has a separate ceiling of 500 million dollars.

47. Board sets the amount

The Board of Directors decides how much Upper Tier 2 capital the bank will raise.

48. Limit measured after goodwill

The ceiling is measured on Tier 1 after goodwill and intangibles are removed.

49. RBI approval to redeem

Every redemption of a capital instrument needs prior approval from RBI.

50. Foreign holding is capped

Foreign institutional investment in these instruments has a separate ceiling.

51. Goodwill deducted

Goodwill paid on buying a stake in an associate is deducted from core capital.

52. Losses are removed

Losses of this period and earlier periods are deducted from core capital.

53. Loss-linked tax assets

Deferred tax assets linked to past losses are deducted in full from core capital.

54. Cross holdings deducted

Capital that two institutions hold in each other is deducted in full.

55. Poor ratings weigh more

Where ratings differ, the one carrying the higher risk weight is applied.

56. Bank-backed returns not capital

Capital whose investor returns the bank has guaranteed does not count as capital.

Chapter III. Calculation of risk weighted assets (RWAs)

Must know

1. State guarantee at twenty

A claim guaranteed by a State Government carries a 20 per cent risk weight.

2. Core investment companies

An exposure to a core investment company carries a 100 per cent risk weight.

3. No better than the country

An unrated company cannot get a better weight than the country it belongs to.

4. Large unrated claims

An unrated claim above the stated system-wide exposure carries 150 per cent.

5. Rating lost above ₹100 crore

A claim above ₹100 crore that loses its rating also carries 150 per cent.

6. NBFC capital risk weighted

Exposure to NBFC capital instruments that is not deducted is risk weighted at 125 per cent.

7. Finance company equity

Equity in a non-banking finance company that is not deducted carries 250 per cent.

8. Secured staff loans

A staff loan covered by retirement benefits or a house mortgage carries 20 per cent.

9. Everything else at 100

All other assets carry a uniform risk weight of 100 per cent.

10. Qualifying clearing house

Collateral counted as a trade exposure with a qualifying clearing house carries 2 per cent.

11. Weak clearing house

A default fund contribution to a non-qualifying clearing house carries 1,250 per cent.

12. Walkaway deals not netted

A contract with a walkaway clause cannot be netted when capital is worked out.

13. Risk cover never costs more

Using a credit risk mitigation technique must never raise the capital requirement.

14. Extra over standard provision

These provisions come on top of the general provision of 0.4 per cent on positive values.

Do it

15. Standardised approach for credit

The bank must use the standardised approach to work out its capital charge for credit risk.

16. Collateral must stand apart

Collateral protects only if its value does not move with the counterparty's credit quality.

17. Adjust exposure for collateral

The bank must adjust its exposure to a counterparty to reflect the collateral it holds.

18. Framework for prudent valuation

The bank must have a framework for prudent valuation of positions carried at fair value.

Background

19. No market risk charge

Payments banks carry no capital charge for market risk or operational risk today.

20. Central guarantee at zero

A claim guaranteed by the Central Government also carries a zero risk weight.

21. State securities at zero

An investment in State Government securities carries a zero risk weight.

22. RBI treated as government

Claims on RBI and on the deposit insurance body carry the Central Government weight.

23. Current exposure method used

Default risk capital is worked out using the current exposure method.

24. Net across maturities

Within a netting set, trades are netted and the worst counterparty rating sets the weight.

25. Government securities carry zero

The capital charge for credit risk on government securities is zero.

Chapter V. Leverage ratio framework

1. Leverage limit

Outside liabilities cannot cross 33.33 times net worth. That is a leverage ratio of 3 per cent.

Chapter VII. Repeal and Other Provisions

Background

1. Older rules cancelled

This document cancels the earlier conduct rules for these institutions.

2. Earlier repeals stand

Guidelines already repealed before these Directions stay repealed.

3. Old rules stay repealed

Rules repealed before this document was issued remain repealed.

4. Old actions preserved

Anything already done under the old rules stays governed by those old rules.

5. Approvals carried over

Approvals given under the cancelled rules are now treated as given under these rules.

6. Other laws still apply

These Directions add to other laws. They do not replace any of them.

7. RBI's reading final

RBI's interpretation of any part of these Directions is final and binding.

How this rule has changed

The points above are the rule as it stands today, after every change listed here.

  1. Issued on Nov 28, 2025. This is the date RBI put the rule out.

  2. Changed on Mar 10, 2026.

    • Start date. These amendment rules apply from the issue date of this circular.
    • New add on table. Banks must use the revised add on factors table for market off balance sheet items.
    • Add on factors use. Banks must apply Table 10 add on factors to all outstanding counterparty credit risk exposures.
    • When no capital needed. A clearing member bank need not hold capital where it has no duty to reimburse client losses.
  3. Changed on May 08, 2026.

    • Directions effective now. These amendment rules apply from now and banks must follow them at once.
    • Quarterly profit in capital. A payments bank can use current year profit each quarter for capital ratio if set conditions are met.
    • Quarterly financial review. To use quarterly profit, the bank must get quarterly accounts audited or do a limited review.
    • Formula for eligible profit. The amount of profit a bank can count must be calculated using the stated formula only.

The same subject for other kinds of institution

The same subject for other kinds of institution.

Other RBI rules for payments banks

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