{"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":"md13400","title":"Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026","document_kind":"Directions","page":"https://bankpulse.ai/rule/md13400","status":"In force from 1 April 2027","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":"Commercial banks","class_code":"SCB","from":"the document's own title","layer":"bankpulse_inference"},"dates":{"prid":"md13400","mode":"four_dates_v1","published":{"label":"Published","value":"Apr 27, 2026","stated":true,"why":"The day RBI put this document out."},"effective":{"label":"Starts to apply","value":"April 1, 2027","stated":true,"why":"The day this rule starts to apply, as RBI's own text states it."},"transition":{"label":"Time to get ready","value":"339 days","stated":true,"why":"The room between the day it was published and the day it starts to apply."},"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/md13400.json","effective":"data/date_kinds.json kind=effective_date","transition":"worked out from published and starts-to-apply","deadline":"none held"}},"rbi_source":{"url":"https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=13400","document_date":"Apr 27, 2026","read_by_bankpulse":"2026-08-21 16:29:01 UTC","text_sha256":"8a54751e46505b96b1a9342e3a2dadc704a5713c23d0d7d05281ca8ddaf27e30","word_count":16930,"standing_last_checked":"Standing checked on RBI’s Master Directions index, 15 September 2026, 5:58 am IST."},"counts":{"points_shown":44,"points_naming_an_rbi_paragraph":44,"points_stored":44,"actions":0,"amendments":0},"points":[{"n":1,"claim":"md13400-402fd764","page_group":"Chapter I. Preliminary","stored_section":"KEY DATES","heading":"Starts 1 April 2027","plain_english":"The new rules take effect from 1 April 2027.","rbi_paragraph":"Para 2","rbi_char_offset":5376,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p1","layer":"bankpulse"},{"n":2,"claim":"md13400-ffaa89b0","page_group":"Chapter I. Preliminary","stored_section":"WHAT IT REPLACES","heading":"Old 2025 rules repealed","plain_english":"On the day these rules start, the 2025 rulebook they replace is cancelled.","rbi_paragraph":"Para 3","rbi_char_offset":5685,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p2","layer":"bankpulse"},{"n":3,"claim":"md13400-4431f414","page_group":"Chapter I. Preliminary","stored_section":"WHO IT APPLIES TO","heading":"Which banks this covers","plain_english":"This book covers commercial banks, not small finance banks or local area banks.","rbi_paragraph":"Para 4","rbi_char_offset":5946,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p3","layer":"bankpulse"},{"n":4,"claim":"md13400-b08e3288","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Overdrawn ninety days, also bad","plain_english":"An overdraft or cash credit account stays over its limit for ninety days is also bad.","rbi_paragraph":"Para 6","rbi_char_offset":11683,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p4","layer":"bankpulse"},{"n":5,"claim":"md13400-7ce70c8a","page_group":"Chapter I. Preliminary","stored_section":"WHO IT APPLIES TO","heading":"Runs alongside the stress rules","plain_english":"A bank must also follow RBI's separate rulebook for restructuring stressed loans.","rbi_paragraph":"Para 5","rbi_char_offset":6199,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p5","layer":"bankpulse"},{"n":1,"claim":"md13400-ca0b1270","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"THE CORE IDEA","heading":"Ninety days overdue means bad","plain_english":"A term loan becomes a bad loan once interest or principal is ninety days overdue.","rbi_paragraph":"Para 8","rbi_char_offset":16352,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p6","layer":"bankpulse"},{"n":2,"claim":"md13400-8e96d16e","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"WHAT CHANGES","heading":"One bad loan taints all","plain_english":"If one loan to a borrower turns bad, the bank must treat all its loans to them as bad too.","rbi_paragraph":"Para 8","rbi_char_offset":17990,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p7","layer":"bankpulse"},{"n":3,"claim":"md13400-6916587e","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"WHAT CHANGES","heading":"Full repayment lifts the tag","plain_english":"A bad loan returns to the healthy list only once every arrear is paid in full.","rbi_paragraph":"Para 8","rbi_char_offset":18145,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p8","layer":"bankpulse"},{"n":4,"claim":"md13400-d6c6661b","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"WHO SHOULD ACT","heading":"Co-lenders must share one grade","plain_english":"In a co-lending deal, if one lender marks a borrower bad, the other must match it.","rbi_paragraph":"Para 9","rbi_char_offset":20176,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p9","layer":"bankpulse"},{"n":5,"claim":"md13400-17559fba","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"WHAT CHANGES","heading":"Term-deposit-backed loans exempt","plain_english":"A loan fully covered by the borrower's own term deposit need not be tagged bad.","rbi_paragraph":"Para 9","rbi_char_offset":21326,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":["deposit-account"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p10","layer":"bankpulse"},{"n":6,"claim":"md13400-c0b1d013","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"WHAT CHANGES","heading":"Margin floor is 100%","plain_english":"The margin covering such a loan may never fall below 100% of the amount owed.","rbi_paragraph":"Para 9","rbi_char_offset":21761,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p11","layer":"bankpulse"},{"n":7,"claim":"md13400-3e6e319d","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"THE CORE IDEA","heading":"Sub-standard means under a year","plain_english":"A bad loan stays graded 'sub-standard' for up to twelve months.","rbi_paragraph":"Para 10","rbi_char_offset":28336,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p12","layer":"bankpulse"},{"n":8,"claim":"md13400-810c490f","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"THE CORE IDEA","heading":"Doubtful after twelve months","plain_english":"After twelve months as sub-standard, a bad loan is regraded 'doubtful'.","rbi_paragraph":"Para 10","rbi_char_offset":28678,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p13","layer":"bankpulse"},{"n":9,"claim":"md13400-5fb8f2aa","page_group":"Chapter II. Classification as Non-Performing Asset","stored_section":"WHO SHOULD ACT","heading":"Repayment schedules must be realistic","plain_english":"Loan repayment schedules must be realistic, based on the borrower's actual cash flows.","rbi_paragraph":"Para 12","rbi_char_offset":29743,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p14","layer":"bankpulse"},{"n":1,"claim":"md13400-a9b374a0","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"THE CORE IDEA","heading":"Default is 12-month loss","plain_english":"By default, a bank sets aside enough to cover 12-month expected losses.","rbi_paragraph":"Para 18","rbi_char_offset":32793,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p15","layer":"bankpulse"},{"n":2,"claim":"md13400-77cdd2e7","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"KEY DATES","heading":"Whole book fair valued","plain_english":"On the day the rules start, a bank must fair value its entire loan book.","rbi_paragraph":"Para 19","rbi_char_offset":33129,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p16","layer":"bankpulse"},{"n":3,"claim":"md13400-07dbc5f0","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"KEY DATES","heading":"Old loans move to EIR","plain_english":"Loans already on the books must switch to the new interest method by 31 March 2030.","rbi_paragraph":"Para 21","rbi_char_offset":34151,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p17","layer":"bankpulse"},{"n":4,"claim":"md13400-1a9a765d","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"THE CORE IDEA","heading":"Thirty days triggers higher risk","plain_english":"Once a payment is more than 30 days late, risk is presumed to have worsened.","rbi_paragraph":"Para 33","rbi_char_offset":40654,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p18","layer":"bankpulse"},{"n":5,"claim":"md13400-8935bdba","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"KEY DATES","heading":"Revolving overdraw of sixty days","plain_english":"A revolving loan over its limit for sixty straight days is presumed to have worsened.","rbi_paragraph":"Para 33","rbi_char_offset":40792,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p19","layer":"bankpulse"},{"n":6,"claim":"md13400-54e6f9df","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"THE CORE IDEA","heading":"ECL is a probability estimate","plain_english":"Expected credit loss is a probability-weighted estimate of losses, not a single guess.","rbi_paragraph":"Para 39","rbi_char_offset":43020,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p20","layer":"bankpulse"},{"n":7,"claim":"md13400-110fb755","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHAT CHANGES","heading":"Trade debts get lifetime ECL","plain_english":"Trade and lease receivables always carry a lifetime-loss provision, whatever stage they are in.","rbi_paragraph":"Para 41","rbi_char_offset":44121,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p21","layer":"bankpulse"},{"n":8,"claim":"md13400-d4d0188d","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHO SHOULD ACT","heading":"Collateral revalued every two years","plain_english":"Collateral behind a bad loan over Rs 7.5 crore is revalued at least once every two years.","rbi_paragraph":"Para 55","rbi_char_offset":53448,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":"RBI's own line is redrawn as a simple test, adding no rule of its own. A bad loan of Rs 6 crore does not need this two-yearly revaluation. A bad loan of Rs 8 crore does, because it is over Rs 7.5 crore.","anchor":"https://bankpulse.ai/rule/md13400#p22","layer":"bankpulse"},{"n":9,"claim":"md13400-817917a9","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHO SHOULD ACT","heading":"Board owns the new system","plain_english":"The bank's own board is responsible for overseeing how the new loss-provisioning system works.","rbi_paragraph":"Para 56","rbi_char_offset":54043,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p23","layer":"bankpulse"},{"n":10,"claim":"md13400-567e60a4","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHO SHOULD ACT","heading":"CFO and CRO on panel","plain_english":"A board committee including the finance chief and the risk chief must oversee the new system.","rbi_paragraph":"Para 57","rbi_char_offset":54180,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p24","layer":"bankpulse"},{"n":11,"claim":"md13400-3960225e","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHO SHOULD ACT","heading":"Loans grouped by shared risk","plain_english":"Loans are grouped by shared risk traits so changes in risk can be tracked properly.","rbi_paragraph":"Para 65","rbi_char_offset":57738,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p25","layer":"bankpulse"},{"n":12,"claim":"md13400-635c9bcd","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHO SHOULD ACT","heading":"Internal audit reports to board","plain_english":"Internal audit must check that the new system works and report straight to the board.","rbi_paragraph":"Para 74","rbi_char_offset":61681,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p26","layer":"bankpulse"},{"n":13,"claim":"md13400-49e0213c","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Gold loan floor 0.40%-1.50%","plain_english":"A gold loan is provisioned at 0.40% at first, rising to 1.50% if risk grows.","rbi_paragraph":"Para 82","rbi_char_offset":65740,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":["gold-loan"],"products_excluded":[],"bankpulse_example":"RBI's own two figures, carried straight through. A bank holding Rs 10 crore of healthy gold loans sets aside Rs 4 lakh (0.40%). If risk on that book rises, the set-aside grows to Rs 15 lakh (1.50%).","anchor":"https://bankpulse.ai/rule/md13400#p27","layer":"bankpulse"},{"n":14,"claim":"md13400-98bd6fc3","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Unsecured retail floor 1%-5%","plain_english":"An unsecured personal loan is provisioned at 1% at first, rising to 5% if risk grows.","rbi_paragraph":"Para 82","rbi_char_offset":66287,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":["personal-loan"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p28","layer":"bankpulse"},{"n":15,"claim":"md13400-e4a50b77","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Housing loan floor 0.25%-1.50%","plain_english":"A home loan is provisioned at 0.25% at first, rising to 1.50% if risk grows.","rbi_paragraph":"Para 82","rbi_char_offset":66658,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":["housing-loan"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p29","layer":"bankpulse"},{"n":16,"claim":"md13400-e92d2465","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Old buffers count toward ECL","plain_english":"Existing floating or countercyclical provision buffers may be used toward the new ECL requirement.","rbi_paragraph":"Para 89","rbi_char_offset":73666,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p30","layer":"bankpulse"},{"n":17,"claim":"md13400-ad468214","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Default-chance floor set at 0.03%","plain_english":"The lowest default probability a bank may use for any loan is 0.03 per cent.","rbi_paragraph":"Para 96","rbi_char_offset":78708,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p31","layer":"bankpulse"},{"n":18,"claim":"md13400-6e57fc16","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Backstop loss rate 65-70%","plain_english":"Without its own loss data a bank applies a default rate of 65% secured, 70% unsecured.","rbi_paragraph":"Para 97","rbi_char_offset":79181,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p32","layer":"bankpulse"},{"n":19,"claim":"md13400-d74a2d83","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Collateral doesn't shrink EAD","plain_english":"Collateral held against a loan does not reduce the exposure counted at the point of default.","rbi_paragraph":"Para 100","rbi_char_offset":80368,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p33","layer":"bankpulse"},{"n":20,"claim":"md13400-543ccf2d","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"WHO SHOULD ACT","heading":"Fraud provisioned in full","plain_english":"The moment a fraud is found, the bank must provision the whole amount straight away.","rbi_paragraph":"Para 101","rbi_char_offset":81551,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p34","layer":"bankpulse"},{"n":21,"claim":"md13400-2974994d","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"IMPACT","heading":"Wilful defaulters cost 5% more","plain_english":"A loan to a company with a wilful defaulter as director gets five per cent extra provision.","rbi_paragraph":"Para 101","rbi_char_offset":83158,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p35","layer":"bankpulse"},{"n":22,"claim":"md13400-37fd5a61","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"KEY DATES","heading":"Capital relief ends 2031","plain_english":"Extra capital relief for the switch to ECL runs out by 31 March 2031.","rbi_paragraph":"Para 108","rbi_char_offset":85654,"weight":"MUST KNOW","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p36","layer":"bankpulse"},{"n":23,"claim":"md13400-107071af","page_group":"Chapter III. Expected Credit Loss (ECL) – based Provisioning","stored_section":"THE CORE IDEA","heading":"Forecasts feed into the number","plain_english":"Banks must weigh today's economy and forecasts, not only past repayment history, when sizing provisions.","rbi_paragraph":"Para 69","rbi_char_offset":58959,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p37","layer":"bankpulse"},{"n":1,"claim":"md13400-56058d3d","page_group":"Chapter IV. Income Recognition","stored_section":"WHAT CHANGES","heading":"Interest booked by new method","plain_english":"From April 2027, interest on new loans is booked using the effective interest rate method.","rbi_paragraph":"Para 113","rbi_char_offset":87396,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p38","layer":"bankpulse"},{"n":2,"claim":"md13400-2303b14d","page_group":"Chapter IV. Income Recognition","stored_section":"WHAT CHANGES","heading":"Bad loan interest, cash only","plain_english":"Interest on a loan already gone bad is booked only when the cash actually arrives.","rbi_paragraph":"Para 115","rbi_char_offset":88411,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p39","layer":"bankpulse"},{"n":1,"claim":"md13400-c55d4b12","page_group":"Chapter VI. Disclosures, Regulatory Reporting and Repeal","stored_section":"WHO SHOULD ACT","heading":"Write-off policy must be disclosed","plain_english":"Banks must disclose their write-off policy and what signals a loan is unrecoverable.","rbi_paragraph":"Para 142","rbi_char_offset":100506,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p40","layer":"bankpulse"},{"n":2,"claim":"md13400-d132577e","page_group":"Chapter VI. Disclosures, Regulatory Reporting and Repeal","stored_section":"KEY DATES","heading":"First ECL report, June 2027","plain_english":"Banks first report their books under the new rules as of 30 June 2027.","rbi_paragraph":"Para 147","rbi_char_offset":103603,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p41","layer":"bankpulse"},{"n":3,"claim":"md13400-1f001e30","page_group":"Chapter VI. Disclosures, Regulatory Reporting and Repeal","stored_section":"WHAT IT REPLACES","heading":"RBI's own reading is final","plain_english":"If there is any doubt, RBI's own reading of these rules is final and binding.","rbi_paragraph":"Para 154","rbi_char_offset":106459,"weight":"MUST KNOW","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p42","layer":"bankpulse"},{"n":4,"claim":"md13400-0e7a9a78","page_group":"Chapter VI. Disclosures, Regulatory Reporting and Repeal","stored_section":"KEY DATES","heading":"Old-style reporting continues meanwhile","plain_english":"Until then, banks must also keep filing quarterly results the old way.","rbi_paragraph":"Para 149","rbi_char_offset":103877,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p43","layer":"bankpulse"},{"n":5,"claim":"md13400-ad7b67e0","page_group":"Chapter VI. Disclosures, Regulatory Reporting and Repeal","stored_section":"WHAT IT REPLACES","heading":"Old rights still protected","plain_english":"Cancelling the old rules does not erase rights or duties that already existed under them.","rbi_paragraph":"Para 152","rbi_char_offset":105213,"weight":"BACKGROUND","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13400#p44","layer":"bankpulse"}],"actions":[],"amendments":[],"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."}