MUMBAI, India, March 21 -- Reserve Bank of India issued the following notification:
RBI/2024-25/128
DOR.CAP.REC.No.68/21.01.002/2024-25
March 21, 2025
Dear Sir/Madam,
Treatment of Right-of-Use (ROU) Asset for Regulatory Capital Purposes
Please refer to:
a) Paragraphs 5.1.25 and 107.2 of the Master Direction - Reserve Bank of India (Non-Banking Financial Company (NBFC) - Scale Based Regulation) Directions, 2023 - (definition of Owned Fund and Common Equity Tier 1 (CET 1) capital)
b) Paragraph 4.1.28 of the Master Direction - Non-Banking Financial Company - Housing Finance Company (HFC) (Reserve Bank) Directions, 2021 - (definition of Owned Fund)
c) Paragraph 3.(1)(xxii) of the Core Investment Companies (Reserve Bank) Directions, 201...