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Directions · Reserve Bank of India

Reserve Bank of India (Commercial Banks – Credit Risk Management) Directions, 2025 (Updated as on July 01, 2026)

UR

The four dates on this rule

At a glanceCommercial banks face many risks, and credit risk is one of the most significant among them. This rule applies to commercial banks, called 'banks' here. The document was last updated on July 1, 2026.

Official RBI page

Numbers to remember

July 1, 2026The document was last updated on July 1, 2026. RBI Opening paragraphs
November 28, 2025RBI issued these Directions on November 28, 2025. RBI Opening paragraphs
5 crore rupeesNon-individual borrowers with total exposure of 5 crore rupees or more must obtain a Legal Entity Identifier code. RBI Para 64
50 crore rupeesA bank must obtain at least two independent valuation reports for properties worth 50 crore rupees or more. RBI Para 70(3)
10 crore rupeesA bank may freely run a current or OD account when banking-system exposure to the customer is under 10 crore rupees. RBI Para 77
10 per centA lender must hold at least a 10 per cent share of the system's exposure to the borrower. RBI Para 77(1)
two working daysMoney reaching a collection account must move on within two working days of receipt. RBI Para 77(1)
60 per centThe loan component must be at least 60 per cent of the sanctioned working capital limit. RBI Para 92(1)

What it says

Opening paragraphs

1. Latest update

The document was last updated on July 1, 2026.

2. Date of issue

RBI issued these Directions on November 28, 2025.

3. Credit risk significance

Commercial banks face many risks, and credit risk is one of the most significant among them.

Chapter I. Preliminary

1. 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.

2. In force at once

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

3. Who is covered

This rule applies to commercial banks, called 'banks' here.

Chapter II. Board Approved Policies

1. Board-approved credit policy

A bank's Board must approve a full policy on credit risk management.

Chapter IV. Statutory Restrictions

1. Own-share lending ban

A bank cannot grant loans or advances against the security of its own shares.

2. No loans to directors

A bank cannot commit to grant loans or advances to its own directors.

3. Buy-back financing ban

A bank cannot provide loans to companies for buy-back of their shares or securities.

Chapter V. Regulatory Restrictions

Must know

1. Ozone-linked financing ban

A bank cannot finance new units that consume or produce ozone depleting substances.

Do it

2. Related-party materiality cap

Loans to related parties must follow a materiality threshold set in the credit policy, capped by RBI ceilings.

3. Board approval threshold

Loans above the materiality threshold must be sanctioned by the Board or a related-party lending committee.

4. Recusal rule

Directors and key staff must recuse themselves from decisions on loans involving themselves or their related parties.

5. Quarterly internal audit

Internal auditors must review related-party loans at least once every quarter.

Background

6. Penalties for breach

Breaking or dodging these rules can bring monetary penalties, forced provisioning, or forensic audits.

Chapter VII. Unhedged Foreign Currency Exposure (UFCE)

1. Unhedged forex exposure

Banks must assess borrowers' unhedged foreign currency exposure and hold extra provisioning and capital against it.

2. 75% EBID trigger

Borrowers whose potential forex loss tops 75% of EBID trigger 80 basis points extra provisioning and a higher risk weight.

Chapter VIII. Legal Entity Identifier (LEI) for Borrowers

1. LEI code requirement

Non-individual borrowers with total exposure of 5 crore rupees or more must obtain a Legal Entity Identifier code.

BankPulse example. A company borrows ₹7 crore across banks. That is ₹5 crore and above, so it must get a Legal Entity Identifier code. A company borrowing ₹3 crore need not.

2. No LEI, no loan

Borrowers who fail to obtain an LEI code cannot get new, renewed or enhanced exposure.

Chapter IX. Valuation of Properties - Empanelment of Valuers

1. Dual valuation rule

A bank must obtain at least two independent valuation reports for properties worth 50 crore rupees or more.

BankPulse example. A property valued at ₹65 crore needs two independent valuation reports. That is because it is ₹50 crore or above. A property valued at ₹30 crore is below ₹50 crore, so this rule does not apply.

2. Valuer independence

Property valuation must be done by independent valuers with no direct or indirect interest.

Chapter X. Filing of Security Interest relating to Immovable (other than equitable mortgage), Movable, and Intangible Assets in CERSAI

1. CERSAI filing duty

Banks must keep filing every security interest transaction with the CERSAI registry on an ongoing basis.

Chapter XIA. Maintenance of Cash Credit Accounts, Current Accounts and Overdraft Accounts by Banks

1. Small-exposure current accounts

A bank may freely run a current or OD account when banking-system exposure to the customer is under 10 crore rupees.

BankPulse example. A customer's borrowing across the banking system is ₹6 crore. That is less than ₹10 crore, so any bank may run its current account without restriction. At ₹12 crore the restrictions apply.

2. 10 percent exposure share

A lender must hold at least a 10 per cent share of the system's exposure to the borrower.

BankPulse example. A lender must hold at least a 10 per cent share of the system's exposure to that borrower. Suppose the system's exposure is ₹500 crore. Then a share of ₹50 crore meets it, and ₹40 crore does not.

3. Two-day sweep rule

Money reaching a collection account must move on within two working days of receipt.

Chapter XII. Loan System for Delivery of Bank Credit

1. Loan component rule

The loan component must be at least 60 per cent of the sanctioned working capital limit.

BankPulse example. The loan component must be at least 60 per cent of the sanctioned working capital limit. Suppose the limit is ₹100 crore. Then ₹60 crore is a loan and the rest may be cash credit.

Chapter XIII. Repeal and other provisions

Background

1. Older rules repealed

This document repeals all earlier RBI credit risk management instructions for commercial banks.

2. Older rules cancelled

This document cancels the earlier conduct rules for these institutions.

3. Earlier repeals stand

Guidelines already repealed before these Directions stay repealed.

4. Old rules stay repealed

Rules repealed before this document was issued remain repealed.

5. Old actions preserved

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

6. Approvals carried over

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

7. Other laws still apply

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

8. 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 November 28, 2025. This is the date RBI put the rule out.

  2. Changed on Dec 11, 2025.

    • New chapter scope. Banks must follow this new chapter for how they keep cash credit, current and overdraft accounts.
    • Cash credit freedom. Banks can give cash credit limits as per customer need. This chapter does not cap such limits.
    • Small exposure accounts. If banking system exposure to a customer is under ₹10 crore, any bank may keep current or overdraft accounts freely.
    • Exposure definition. Exposure means all sanctioned fund and non-fund credit limits that the borrower has from all banks combined.
  3. Changed on Jan 05, 2026.

    • Committee on related lending. Each bank must have a Board level committee to approve loans to related parties.
    • Specified employees scope. Specified employees are staff up to two levels below the Board and others named in bank policy.
    • Policy on credit risk. Each bank must have a full Board approved credit risk policy.
    • Policy coverage areas. The credit risk policy must cover lending to related parties and the listed risk areas.
  4. Changed on Apr 27, 2026.

    • Use ECGC ratings. Till banks adopt internal ratings, they may follow the Export Credit Guarantee Corporation of India categories for country risk.
    • Get ECGC updates. Banks can ask Export Credit Guarantee Corporation of India for quarterly country risk updates and sudden change alerts.
    • Apply extra capital. Banks must apply extra capital needs to all exposures of entities with unhedged foreign currency exposure as per the table.
  5. Changed on Apr 29, 2026.

    • Calamity risk in credit. Banks must include likely calamity impact on borrowers when doing credit assessment.
    • Start date. This amendment will apply from July 1, 2026.

The same subject for other kinds of institution

The same subject for other kinds of institution.

Other RBI rules for commercial banks

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