RBI sets April 2027 start date for new operational risk capital rules

SHOTS Desk · Fri · 23 Oct 2026 · 20:31 · Reported

The Reserve Bank of India has issued the Second Amendment Directions, 2026 to its Commercial Banks Forthcoming Instructions, specifying April 1, 2027 as the implementation date for the new Standardised Approach for minimum operational risk regulatory capital requirements under the revised Basel III framework.

The amendment also provides an indicative mapping of Business Indicator components to schedules and line items of financial statements, and incorporates additional clarifications issued by the Basel Committee on Banking Supervision after the original Directions were released.

The revised Basel III capital adequacy framework applies to commercial banks excluding Small Finance Banks, Payment Banks, and Regional Rural Banks. The April 2027 date was first announced by the Governor on October 1, 2025. The original Directions were issued on November 28, 2025, with the implementation date and BI mapping left to be provided later.

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