It has been noticed by RBI that there is no uniformity in the accounting practice followed by banks in classifying the various regulatory capital instruments for the purpose of presentation in the Balance Sheet. RBI has recently examined the issue and advise that the classification as mentioned in the attached notification may be adopted in the balance sheet from the financial year ending March 31, 2010.
Click here for the text of the notification no. DBOD.BP.BC No.81/ 21.01.002/2009-10
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