Search: valuation
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October 2026
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FEMA & RBIRBI issues Credit Valuation Adjustment Framework Directions, 2026 for commercial banks, effective 1 April 2027; six amendment directions issued the same day
From 1 April 2027Rule changeRBI has issued the Reserve Bank of India (Commercial Banks – Credit Valuation Adjustment Framework) Directions, 2026, which set out how commercial banks must compute the capital charge for CVA risk on derivatives. The Directions come into effect from 1 April 2027. Six amendment directions were issued the same day: two take effect from 1 April 2027 and four, on exposures to qualifying central counterparties, from the date of issue.
September 2026
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InsolvencyIBBI proposes four CIRP-style safeguards for personal guarantor insolvency — related parties to get nil vote, mandatory valuation; comments closed on 3 October 2026
Proposal — comments closed 3 OctComments invitedAn IBBI discussion paper proposes four amendments to the regulations for insolvency resolution of personal guarantors to corporate debtors: nil voting share for related parties of the guarantor, examination and reporting of avoidance transactions, valuation of the guarantor’s assets by a registered valuer, and recording of creditors’ reasons on the repayment plan. These are proposals only. The last date for comments was 3 October 2026, which has passed.
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CustomsCustoms opens NAC Portal: classification and valuation decisions, CAAR rulings and audit objections in one searchable place
naccustoms.gov.inNew facilityCircular 41/2026-Customs announces the National Assessment Centre Portal at naccustoms.gov.in, open to importers and Customs Brokers, with keyword search and downloadable documents.
August 2026
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Income TaxForeign Assets of Small Taxpayers Disclosure Scheme: rules and forms notified; last date is 31 December 2026
31 December 2026New facilityThe Scheme’s rules, notified on 14 August 2026 and in force from 16 August, fix 31 March 2026 as the valuation date, set out how each foreign asset is valued, and prescribe Forms 1 to 4 for the declaration, the order, the payment and the final certificate.
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FEMA & RBIRBI draft CVA framework: banks to compute Credit Valuation Adjustment capital charge under Basel III basic approach from 1 April 2027, with a simpler option for smaller derivative books
CVA capital charge: draftComments invitedRBI released draft Directions on 7 August 2026 to replace its 2011 Credit Valuation Adjustment (CVA) framework with the basic approach (BA-CVA) of the final Basel III framework. Banks could choose the full or reduced version; a bank with non-centrally cleared derivatives of up to ₹10 lakh crore notional could instead set its CVA charge at 100% of its counterparty credit risk charge. Proposed date of effect is 1 April 2027; comments closed on 28 August 2026.
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