Basel III Capital Regulations - Revision- (Reserve Bank of India) (01 Mar 2016)
The Reserve Bank of India notified changes under the Basel III Capital Regulations to address the need to raise more capital than would be required had the Basel rules been applied as they are. As such, it has decided to partially align current regulations on treatment of balance sheet items for the purpose of regulatory capital with the BCBS guidelines. The modifications affect the 'Treatment of revaluation reserves', 'Treatment of foreign currency translation reserve' and 'Treatment of deferred tax assets'.
Relevant : Basel III Capital Regulations MANU/RMIC/0291/2015
Tags : BASEL CAPITAL REGULATIONS RESERVES