RBI/2011-12/55
DBOD.BP.BC No. 16 /21.04.018/2011-12

July 1, 2011

The Chairmen/Chief Executives of
All Scheduled Commercial Banks
(excluding RRBs)

Dear Sir,

Master Circular - Disclosure in Financial Statements - Notes to Accounts

Please refer to the Master Circular DBOD.BP.BC.No.3/21.04.018/2010-11 dated July 1, 2010 consolidating all operative instructions issued to banks till June 30, 2010 on matters relating to disclosures in the Notes to Accounts to the Financial Statements. The Master Circular has now been suitably updated by incorporating instructions issued upto June 30, 2011. The Master Circular has also been placed on the RBI web-site (http://www.rbi.org.in).

2. It may be noted that all relevant instructions on the above subject contained in the circulars listed in the Annex have been consolidated.  In addition, disclosure requirements contained in "Master Circular Prudential Guidelines on Capital Adequacy and Market Discipline - Implementation of the New Capital Adequacy Framework (NCAF)" will be applicable.

Yours faithfully,

(P. R.  Ravi Mohan)
Chief General Manager

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