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Read MoreRBI’s Draft ECL Framework 2025: Aligning India’s Banking System with IFRS 9 and Basel III – RBSA’s Perspective
The Reserve Bank of India’s (RBI) released draft Scheduled Commercial Banks (Asset Classification, Provisioning and Income Recognition) Directions, 2025 to shift India’s banking framework from the incurred loss model to a forward-looking Expected Credit Loss (ECL) framework.
