The Reserve Bank of India has issued the Reserve Bank of India (All India Financial Institutions – Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026. The notification was issued on September 22, 2026 and amends the regulatory framework governing investment portfolios of All India Financial Institutions.
The amendment is part of the RBI’s continuing work to strengthen the regulatory framework around investment classification, valuation and portfolio operations. For financial institutions, such requirements are important because investment accounting directly affects how securities are recognised, valued and reflected in financial statements and risk-management processes. The notification applies specifically to All India Financial Institutions, and institutions covered by the framework will need to review their investment-portfolio practices against the amended requirements.
The development is relevant for investment, treasury, finance, accounting and risk teams because changes in classification and valuation requirements can affect portfolio measurement, reporting, governance and internal controls. The amendment should therefore be examined alongside existing investment-portfolio directions to identify the specific provisions that have changed and any corresponding implementation requirements. The RBI’s notification is the primary source for the detailed amendments.
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