July 1, 2015
The Chairmen / Chief Executives of
All Commercial Banks
Master Circular – Disclosure in Financial Statements – ˜Notes to Accounts™
Please refer to the Master Circular DBOD.BP.BC.No.8/21.04.018/2014-15 dated July 1, 2014 consolidating all operative instructions issued to banks till June 30, 2014 on matters relating to disclosures in the ˜Notes to Accounts™ to the Financial Statements. This Master Circular consolidates instructions on the above matters issued up to June 30, 2015.
2. It may be noted that in addition to the instructions consolidated in this Master Circular, disclosure requirements contained in “Master Circular on Basel III Capital Regulations” will also be applicable.
Chief General Manager
The circular can also be accessed at the link given below.