SC: ‘Abandonment of Service is Not Voluntary Retirement’, Denying SBI Clerk Pension Benefits  ||  Supreme Court: Stranger Affected by an Interim Order is Entitled to be Impleaded in Writ Proceedings  ||  Supreme Court: Courts Cannot Replace an Authority’s Discretion, and Sets Aside Direction to Governor  ||  SC: Title Suit Hit by Constructive Res Judicata if Omitted in Prior Injunction Suit Disputing Title  ||  SC Clarifies Whether a Co-Operative Society Can Act as a Resolution Applicant under the IBC  ||  Chhattisgarh High Court: Innocent Litigants Should Not be Penalized For Lapses by Their Lawyers  ||  Delhi High Court: Marriage With the Victim Cannot Absolve an Accused of Rape under POCSO  ||  J&K&L HC: Acquisition Lapses if 80% Compensation is Unpaid Before Possession under Section 17A  ||  Delhi HC: Policy Number is Not Mandatory For LIC Details under RTI, But Basic Details are Required  ||  SC: Courts Must Curb Unlicensed Money Lenders; Probes Need Not Wait For New Law    

Reserve Bank of India (Financial Statements-Presentation and Disclosures) Directions, 2021-Reporting of reverse repos with Reserve Bank on the bank's balance sheet- (Reserve Bank of India) (19 May 2022)

MANU/RMIC/0095/2022

Banking

1. Please refer to the 'Notes and Instructions for Compilation' given in Part A of Annexure II to the Reserve Bank of India (Financial Statements-Presentation and Disclosures) Directions, 2021, regarding the reporting of reverse repo transactions by the banks on their balance sheet.

2. In order to bring more clarity on the presentation of reverse repo on the balance sheet, it has now been decided as under:

(a) All type of reverse repos with the Reserve Bank including those under Liquidity Adjustment Facility shall be presented under sub-item (ii) 'In Other Accounts' of item (II) 'Balances with Reserve Bank of India' under Schedule 6 'Cash and balances with Reserve Bank of India'.

(b) Reverse repos with banks and other institutions having original tenors up to and inclusive of 14 days shall be classified under item (ii) 'Money at call and short notice' under Schedule 7 'Balances with banks and money at call and short notice'.

(c) Reverse repos with banks and other institutions having original tenors more than 14 days shall be classified under Schedule 9-'Advances' under the following heads:

i. A. (ii) 'Cash credits, overdrafts and loans repayable on demand'

ii. B. (i) 'Secured by tangible assets'

iii. C. (I).(iii) Banks (iv) 'Others' (as the case may be)

3. In addition, certain sections in the said Directions are being updated for editorial corrections as given in the Annex.

Applicability

4. This circular is applicable to all commercial banks. The Reserve Bank of India (Financial Statements-Presentation and Disclosures) Directions, 2021, stands updated to reflect these changes.

Tags : REPORTING   REVERSE REPOS   BALANCE SHEET  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved