2. This Master Circular consolidates instructions on the above matters issued up to June 30, 2015.
3. It may be noted that this Master Circular does not cover the guidelines on Basel III capital regulations which are consolidated in the Master Circular DBOD.No.BP.BC.1./21.06.201/2015-16 dated July 1, 2015 on “Basel III Capital Regulations”.
4. The guidelines in this Master Circular have limited relevance only for the purpose of transitional arrangements provided for regulatory adjustments/deductions up to March 31, 2017 as stated in the Master Circular on “Basel III Capital Regulations” referred to in paragraph 3 above. It is emphasized that capital adequacy has to be maintained in terms of the Master Circular on “Basel III Capital Regulations” only.