17.4.14 Provisions, contingent liabilities and contingent assets

In accordance with AS-29, Provisions, Contingent Liabilities and Contingent Assets, the Bank creates a provision when there is a
present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made
of the amount of the obligation.

Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable
that an outflow of resources would be required to settle the obligation, the provision is reversed.

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence
or non-occurrence of one or more uncertain future events not wholly within the control of the Bank or a present obligation that
arises from past events that is not recognized because it is not probable that an outflow of resources will be required to settle
the obligation or a reliable estimate of the amount of the obligation cannot be made. The Bank does not recognize a contingent
liability but discloses its existence in the financial statements.

Contingent assets are not recognized in the financial statements. However, contingent assets are assessed continually and if
it is virtually certain that an inflow of economic benefits will arise, the asset and related income are recognized in the period in
which the change occurs.

17.4.15 Cash and Cash equivalents

Cash and cash equivalents include cash in hand, including foreign currency notes, balances with RBI, balances with other banks
and money at call and short notice.

17.4.16 Corporate social responsibility

Expenditure towards corporate social responsibility, in accordance with Companies Act, 2013, are recognised in the Profit
and Loss account.

17.4.17 Debit and credit cards reward points

The Bank estimates the probable redemption of debit and credit card reward points and cost per point using actuarial valuation
method by employing an independent actuary, which includes assumptions such as mortality, redemption and spends.

Provisions for liabilities on said reward points are made based on the actuarial valuation report as furnished by the said
independent actuary and included in other liabilities.

17.4.18 Bullion

The Bank imports bullion (gold and silver bars) on a consignment basis for selling to its customers. The imports are typically
based on a request of the client and are settled based on a back to back price fixing with supplier and client. The Bank earns a
fee on such bullion transactions. The fee is classified in other income. The Bank also deals in gold borrowing and lending and the
interest paid/received thereon is classified as interest expense / income respectively.

17.4.19 Share issue expenses

Share issue expenses are adjusted from Share Premium Account in terms of Section 52 of the Companies Act, 2013.

17.4.20 Segment information

The disclosure relating to segment information is in accordance with AS-17, Segment Reporting and as per guidelines issued by
RBI from time to time.

17.4.21 Priority Sector Lending Certificates (PSLCs)

The Bank, in accordance with RBI Master Directions FIDD.CO.PSD.BC.13/04.09.001/2024-25 dated March 24, 2025; Annex IIIA :
PSLC-Scheme of master directions RBI trades in priority sector portfolio by selling or buying PSLCs. There is no transfer of risks or
loan assets in these transactions. Fees paid for purchase of the PSLCs are amortised on straight-line basis over the tenor of the
certificate as 'Other Expenditure' under schedule 16 of the Profit and Loss Account. Fees received on sale of PSLCs are amortised
on straight-line basis over the tenor of the certificate as 'Other Income' under schedule 14 of the Profit and Loss Account.

17.5 Capital17.5.1 Equity Issue
FY 2026

During the year ended March 31, 2026, the Bank has issued 25,641,735 equity shares of face value of ' 2 each pursuant to the
exercise of stock options by employees under the approved stock option schemes.

FY 2025

During the year ended March 31, 2025 the Bank has allotted:

A. 2,559,761,818 equity shares of ' 2/- each pursuant to exercise of share warrants, and

B. 26,471,398 equity shares of face value of ' 2 each pursuant to the exercise of stock options by employees under the
approved stock option schemes.

The Bank has accreted ' 429.05 million during the year ended March 31, 2026 (Previous year: ' 33,198.83 million)
towards share premium.

17.5.2 Share Warrants Subscription Money

During the year ended March 31, 2026 the Bank has not allotted any equity shares pursuant to exercise of share warrants.

During the year ended March 31, 2025 the Bank has allotted 2,559,761,818 equity shares of ' 2/- each pursuant to exercise of
share warrants by both the allottees for 1,279,880,909 equity shares to each allotee upon receipt of ' 28,451.75 million that
represents 75% of the issue price of ' 14.82 per share warrant. Resultantly, the share capital and share premium had increased
by ' 5,119.52 million and ' 32,816.15 million respectively.

17.5.3 Proposed Dividend

During the year ended March 31, 2026 and year ended March 31, 2025 the Bank has not declared any dividend
on equity shares.

17.5.4 Capital Reserve

Profit on sale of investments in the Held to Maturity (HTM) category is credited to the Profit and Loss Account and thereafter
appropriated to capital reserve (net of applicable taxes and transfer to statutory reserve requirements). During the year ended
March 31, 2026'2,502.07 (Previous year: ' 421.00) was transferred to Capital Reserve.

17.5.5 Cash Flow Hedge Reserve

The Bank has not created or utilized any Cash Flow Hedge Reserve during the year ended March 31, 2026 (Previous year: Nil).

17.5.6 Investment Fluctuation Reserve (IFR)

During the year ended March 31, 2026, the Bank has not transferred any amount to Investment Fluctuation Reserve (Previous
year: ' 2,557.27 million (net of applicable taxes and transfer to statutory reserve requirements)). The position of IFR as at
March 31, 2026 is ' 7,275.28.

17.5.7 Employee Stock Option Reserve

During the year ended March 31, 2026, the Bank has recognized ' 638.88 million (Previous year: ' 675.76 million) to Employee
Stock Options Reserve on account of fair valuation of share-linked instruments. During the year ended March 31, 2026,
on exercise of share-linked instruments, an amount of ' 140.36 million (Previous year: ' 70.84 million) is transferred from
Employees Stock Options Reserve to share premium and on account of lapsed/cancelled vested options, an amount of ' 12.25
million (Previous year: ' 13.36 million) is transferred from Employees Stock Options Reserve to General Reserve.

17.5.8 Other Reserves

A. Revenue and Other reserves:

With respect to 22 accounts classified as fraud the Bank has debited ' 393.33 million from Revenue and other Reserves on
account of unamortised fraud provision in terms of Reserve Bank of India (Commercial Banks - Income Recognition, Asset
Classification and provisioning) Directions, 2025 (Previous year: for six borrower accounts, unamortised fraud provision
amounting to ' 6.45 million debited).

B. AFS reserves:

Pursuant to Reserve Bank of India (Commercial Banks - Classification, Valuation, and Operation of Investment Portfolio)
Directions, 2025 as amended from time to time, the Bank has recognised negative mark-to-market (MTM) of ' 2,713.07
million (net of tax) (Previous year: transferred ' 1,664.63 million) during the year ended March 31, 2026.

C. General Reserves:

FY 2026

During the year ended March 31, 2026 the Bank has transferred ' 12.25 million to General reserve from Employees Stock
Options Reserve to General Reserve, in respect of vested employee stock options/units that have lapsed.

FY 2025

During the year ended March 31, 2025 the Bank has transferred ' 2,278.09 million to General reserve. This comprises
of ' 1,247.89 million (net of tax) on account of transition gain, ' 1,016.84 million (net of tax) on account of transfer from
Investment Reserve Account to General Reserve in compliance with the RBI circular dated September 12, 2023. Further, an
amount of ' 13.36 million is transferred from Employees Stock Options Reserve to General Reserve, in respect of vested
employee stock options/units that have lapsed.

Judgment dated September 30, 2020 of the Hon'ble Madras High Court ("MHC"):

The RBI Master Circular on Basel III Capital Regulations, in so far as it relates to issuance and write down of AT-1 Bonds, was
challenged before the Division Bench of the Hon'ble MHC in the Writ Petition titled Piyush Bokaria Vs. Reserve Bank of India and
Ors., (being W.P. (Civil) 12586 of 2020). The Hon'ble MHC vide its judgment dated September 30, 2020 upheld the validity of the
RBI Master Circular in relation to the AT-1 Bonds. Additionally, with respect to the aspect of writing down of AT-1 Bonds, the
Hon'ble MHC observed that one of the features of AT-1 Bonds is that they can be written-down before the equity shares bear
losses and considering that the Petitioners purchased the AT-1 Bonds in the secondary market, they cannot claim to be ignorant
of the terms and conditions thereof. The Hon'ble MHC also noted the loss absorbency feature of the AT-1 Bonds and dismissed
the Writ Petition.

Judgment dated January 20, 2023 of the Hon'ble Bombay High Court ("BHC"):

Multiple writ petition(s) were filed before the Hon'ble BHC challenging the write down of AT-1 Bonds and the stock exchange
intimation dated March 14, 2020 made in relation to the write down. The Hon'ble BHC vide its judgment dated January 20, 2023
set aside the stock exchange intimation and decision of the Bank to write down the AT-1 Bonds ("Judgment").

Proceedings before the Hon'ble Supreme Court of India ("Supreme Court"):

Aggrieved by the Judgment of the Hon'ble BHC, the Bank, the RBI and the Central Government have filed separate Special Leave
Petition(s) ("SLPs") before the Hon'ble Supreme Court challenging the Judgement of the Hon'ble BHC. State Bank of India was
also impleaded as party to this proceeding. Final arguments have concluded in the SLPs/Civil Appeals preferred by the Bank, RBI
and the Central Government on February 26, 2026, before the Supreme Court and the matter is now reserved for judgement.

Given that the write down of the AT-1 Bonds was in accordance with the its terms and conditions and relevant regulations and
as RBI and Central Government have also filed SLPs challenging the Judgement of Hon'ble BHC, the Bank has estimated that
there should not be any material financial impact of the matter under litigation. Upon final verdict of the Hon'ble Supreme Court,
financial impact, if any, on the results and/or other financial information shall be accounted for in future reporting periods.

Separately, Securities and Exchange Board of India ("SEBI") issued a Show Cause Notice dated October 28, 2020 to the Bank and
other noticee(s) (ex-employees of the Bank) alleging violation of provisions of SEBI (Prohibition of Fraudulent and Unfair Trade
Practices relating to Securities Market) Regulations, 2003. Thereafter, SEBI vide its order dated April 12, 2021 imposed penalty
of ' 250 million on the Bank under Section 15 HA of Securities and Exchange Board of India Act, 1992 for the alleged mis-selling
of AT-1 Bonds in the secondary market. SEBI also imposed penalties on other noticee(s). Aggrieved by the above-mentioned
SEBI order, the Bank and other noticee(s) preferred separate Appeal(s) before the Hon'ble Securities Appellate Tribunal, Mumbai
("SAT"). After hearing the parties to the Appeal(s), SAT was pleased to stay the effect and operation of the SEBI order dated
April 12, 2021. Pleadings in the matter are complete and the said Appeal(s) are pending final hearing.

17.5.11 Subordinated Debt

During the year ended March 31, 2026, the Bank has not raised any non-equity Basel III compliant Tier-I / Tier-II capital.

Pursuant to the transition effective April 1, 2024, the net gains/(losses) recognised in AFS-reserve and Profit & Loss Account for
the F.Y. 2024-25 comprises solely provisions pertaining to non-performing investments and security receipts.

This disclosure excludes Level 3 assets where the valuation of the asset is the price declared by FBIL/FIMMDA for that asset.

IV) Reclassification between categories of investments

In terms of Reserve Bank of India (Commercial Banks - Classification, Valuation and Operation of Investment Portfolio) Directions,
2025, where a bank reclassifies investments from one category to another category, it shall apply the accounting treatment as
given in the Chapter VII of direction. The Bank shall disclose the details of such reclassification including the reclassification
adjustments in the notes to the financial statements.

During the financial year ending March 31,2026and March 31,2025, there was no reclassification between categories of investment.

VI) Sales and transfers of securities to/from Held to Maturity (HTM) category

During the year ended March 31, 2026 and year ended March 31, 2025, the Bank has not sold and transferred securities from HTM
category exceeding 5% of the book value of investment held in HTM category at the beginning of the year. Hence, in line with RBI
guidelines, specific disclosures on book value, market value, and provisions if any, relating to such sale and transfers are not made.

The 5% threshold referred to above does not include sales to RBI under liquidity management operations of RBI, repurchase of
government securities under buyback or switch operations, repurchase/buyback/exercise of call option of non-SLR securities by
issuer, sale of non-SLR securities following a downgrade in credit rating or default by the counterparty.

17.5.19 Currency Futures

The Bank had not dealt in exchange traded currency forwards (Futures) during the year ended March 31, 2026 and financial year

ended March 31, 2025. There were Nil open contracts on the exchange at March 31, 2026 and March 31, 2025.

17.5.20 Disclosures on risk exposure in derivatives

As per Reserve Bank of India (Commercial Banks - Financial Statements: Presentation & Disclosures) Directions 2025, and

amendments thereto, the following disclosures are being made with respect to risk exposure in derivatives of the Bank:

Qualitative disclosures:

a) Purpose: The Bank uses Derivatives including Forwards & swaps for various purposes including hedging its currency and
interest rate risk in its balance sheet, customer offerings and proprietary trading. The management of these products and
businesses is governed by Market Risk Policy, Investment Policy, Derivatives Policy, Derivatives Appropriateness Policy,
Hedging Policy and Asset Liability Management (ALM) policy.

b) Structure: The Board of Directors of the Bank have constituted a Board level sub-committee, the Risk Management
Committee ('RMC') and delegated to it all functions and responsibilities relating to the risk management policy of the Bank
and its supervision thereof.

c) As part of prudent business and risk management practice, the Bank has also instituted a comprehensive limit and control
structure encompassing Value-at-Risk (VAR), Sensitivity, Greeks, Stop loss & credit limits for derivative transactions
including suitability and appropriateness framework. The Bank has an internal reporting mechanism providing regular
reports to the RMC as well as to the management of the Bank. Such a structure helps the Bank to monitor and mitigate
market risk across FX and interest rates.

d) The Bank has an independent Middle Office and Market Risk functions, which are responsible for monitoring, measurement,
and analysis of derivative related risks, among others. The Bank has a Credit Risk Management unit which is responsible
for setting up counterparty limits and also a treasury operation unit which is responsible for managing operational aspects
of derivatives including settlement of transactions. The Bank is subject to a concurrent audit for all treasury transactions,
including derivatives transactions, a monthly report of which is periodically submitted to the Audit & Compliance
Committee of the Bank.

e) In addition to the above, the Bank independently evaluates the potential credit exposure on account of all derivative
transactions, wherein risk limits are specified separately for each product, in terms of both credit exposure and tenor.

As mandated by the Credit Policy of the Bank, the Bank has instituted an approval structure for all treasury/derivative
related credit exposures. Wherever necessary, appropriate credit covenants are stipulated as trigger events to call for
collaterals or terminate transaction and contain the risks.

f) The Bilateral Netting of Qualified Financial Contracts Act, 2020 (the Act), has been notified by the Government of India
and subsequent to this the RBI through circular dated March 30, 2021 allowed netting of the Qualified Financial Contracts
(QFC). In respect of derivative contracts, the Bank has computed the exposure under the Current Exposure Method for
counterparty credit risk capital computation based on the guidelines issued by Reserve Bank of India (Commercial Banks-
Prudential Norms on Capital Adequacy) Directions, 2025 (Updated as on March 10, 2026).

g) The Bank reports all trading positions to the management on a daily basis. The Bank revalues its trading position on a daily
basis for Management and Information System ('MIS') and control purposes and records the same in the books of accounts
on a monthly basis.

h) For derivative contracts in the banking book designated as hedge, the Bank documents at the inception of the relationship
between the hedging instrument and the underlying exposure, the risk management objective for undertaking the hedge
and the Asset Liability Committee (ALCO) monitors all outstanding hedges on a periodical basis. Further the Bank's 'Hedging
Policy' has stipulated conditions to ensure that the Hedges entered into are effective.

¹ Currency derivatives includes options purchased and sold, cross currency interest rate swaps and currency futures.

² Trading portfolio including accrued interest.

³ Mark to Market for credit exposure includes accrued interest.

⁴ Interest rate derivatives include Interest Rate Swaps, forward rate agreements and exchange traded interest rate derivatives.

Note:

1) Denotes absolute value of loss which the Bank could suffer on account of a change in interest rates by 1% which however
doesn't capture the off-setting exposures between interest rate and currency derivatives.

2) PV01 exposures reported above may not necessarily indicate the interest rate risk the Bank is exposed to, given that PV01
exposures in Investments (which may offset the PV01 reflected above) do not form part of the above table.

3) The notional principal amount of foreign exchange contracts classified as trading at March 31, 2026 amounted to
' 6,799,268.07 million (previous year: ' 6,041,458.27 million). For these trading contracts, as on March 31, 2026, marked
to market position was asset of ' 156,004.64 million (Previous year: ' 38,549.28 million) and liability of ' 148,364.03
million (Previous Year: ' 42,781.18 million). The notional principal amount of foreign exchange contracts classified as
hedging at March 31, 2026 amounted to ' 131,346.48 million (previous year: ' 149,616.34 million). Credit exposure on
forward exchange contracts at March 31, 2026 was ' 161,181.27 million (Previous Year: ' 178,597.50 million) of which
exposure on CCIL is ' 115,539.07 million (Previous Year: ' 142,499.31 million).

17.5.22 Divergence in Asset Classification and Provisioning for NPAs

In terms of the Reserve bank of India (Commercial Banks - Financial Statements: Presentation & Disclosures) Directions 2025,
and amendments thereto, banks are required to disclose the divergences in asset classification and provisioning consequent to
RBI's annual supervisory process in their notes to accounts to the financial statements, wherever either or both of the following
conditions are satisfied: (a) the additional provisioning for NPAs assessed by RBI exceeds 5 per cent of the reported profit before
provisions and contingencies for the reference period and (b) the additional Gross NPAs identified by RBI exceed 5 per cent of the
reported incremental Gross NPAs for the reference period.

Based on the condition mentioned in RBI circular, no disclosure on divergence in asset classification and provisioning for NPAs is
required with respect to RBI's supervisory process for FY2025 and FY2024.

17.5.23 Disclosure as per requirement of Prudential Framework for Resolution of Stressed Assets

Details of Resolution Plan (RP) implemented during the year under Prudential Framework for Reserve Bank of India (Commercial
Banks - Resolution of Stressed Assets) Directions, 2025 dated November 28, 2025:

(ii) On an aggregate basis, on account of NPAs transferred to ARCs excess provision to the extent of ' 316.40 million reversed
to the profit and loss account during the year ended March 31,2026. Further on account of written off asset transferred to
ARCs for full consideration of ' 188.90 million received in cash.

(iii) The Bank has not acquired any non-performing assets during the year ended March 31, 2026.

(iv) The Bank has not transferred/acquired any Special Mention Accounts during the year ended March 31, 2026.

(v) Net Book Value of the security receipts (SRs) held by the Bank is NIL as on March 31, 2026 and hence rating wise distribution
has not been disclosed.

(vi) Details of loans not in default transferred/acquired through assignment/novation during the period ended March 31, 2026
is given below:

Capital market exposure is reported in line with Reserve Bank of India (Commercial Banks - Concentration Risk Management)
Directions, 2025.

*Exposure of Stock Broker comprises Fund-based & Non-fund based portfolio and the Consolidated Exposure is inclusive of 'YES Securities
(India) Limited'

*Out of the above ' 6,944.80 million (Previous years: ' 5,553.38 million) is exposure to YES Securities (India) Limited, which is a
subsidiary of the Bank.

17.5.36 Risk Category wise Country Exposure

As per the extant RBI guidelines, the country exposure (direct and indirect) of the Bank is categorised into various risk categories
listed in the following table. As at March 31, 2026, the net funded country exposure (direct) of the Bank as a percentage of total
funded assets for United Arab Emirates is 0.89% (for March 31, 2025 United States of America was 1.12%). As the net funded

17.5.37 Details of factoring exposure

The factoring exposure of the Bank outstanding as on March 31, 2026 is ' 15,183.90 million (Previous year: ' 13,423.32 million).
Miscellaneous

17.5.38 Disclosure on borrowing and lending activities

The Bank, as part of its normal banking business, grants loans and advances, makes investments, provides guarantees to and
accept deposits and borrowings from its customers, other entities and persons. These transactions are part of the Bank's normal
banking business and are undertaken in accordance with the guidelines prescribed by the Reserve Bank of India.

Other than the transactions described above, no funds have been advanced or loaned or invested (either from borrowed funds or
share premium or any other sources or kind of funds) by the Bank to or in any other persons or entities, including foreign entities
("Intermediaries") with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in
other persons or entities identified by or on behalf of the Bank (Ultimate Beneficiaries) or provide any guarantee, security or like
on behalf of the Ultimate Beneficiaries.

The Bank has also not received any fund from any persons or entities, including foreign entities ('Funding Party') with the
understanding, whether recorded in writing or otherwise, that the Bank shall whether, directly or indirectly lend or invest in
other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") or
provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

17.5.39 Concentration of Deposits

The below table represents the deposits of top 20 depositors (excluding certificate of deposits, which are tradable instruments)
as at March 31, 2026 and March 31, 2025.

its Domestic operations during the year ended March 31, 2026. The Bank has repatriated ' 2,473 million equivalent to USD 28
million loss from overseas branch during the year ended March 31, 2026. This is an inter-branch adjustments and at an overall
Bank level there is no impact on the Bank's financial position.

17.5.50 Sponsored SPVs

The Bank has not sponsored any SPV during the FY 2025-26 and FY 2024-25 and hence there is no consolidation due to SPVs
in Bank's books.

17.5.51 Credit Default Swap

The Bank has not sponsored any SPV during the FY 2025-26 and FY 2024-25 and hence there is no consolidation due to SPVs
in Bank's books.

17.5.52 Credit / Debit card reward points

Provision for credit card and debit card reward points for the year ended March 31, 2026 and year ended March 31, 2025

*The balance unvested Past Service Cost of ' 233.09 millions will be recognized over the remaining average period of 1.38 years, on a
straight line basis.

As the contribution expected to be paid to the plan during the annual period beginning after the balance sheet date is based on
various internal/external factors, a best estimate of the contribution is not determinable.

The above information is as certified by the actuary.

The Government of India has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security,
2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Labour Codes"),
subsuming various existing labour laws. The Ministry of Labour & Employment has issued draft rules, clarifications and FAQs to
facilitate implementation of the Labour Codes.

Pending finalisation and full implementation of the Labour Codes and issuance of detailed rules/clarifications, the Bank has
evaluated the potential impact on employee benefit obligations, particularly with respect to the definition of wages and its
impact on retiral benefits.

Based on its assessment, the Bank had considered the impact of the Labour Codes on employee benefit liabilities in its financial
statement for FY 2026. Subsequently, the Bank has revised salary structure, and will continue to monitor developments,
finalisation of rules and clarifications and give effect as may be required.

National Pension System (NPS)

The Bank has contributed ' 146.93 million for the year ended March 31, 2026 (Previous year: ' 112.62 million) to NPS for
employees who had opted for the scheme. The Bank has no liability for future fund benefits other than its annual contribution
for the employees who agree to contribute to the scheme.

Provident Fund (PF)

The Bank has recognized in the profit and loss account ' 1,421.87 million for the year ended March 31, 2026 (March 31, 2025:
' 1,382.92 million) towards contribution to the provident fund.

Compensated absences

The Bank has recognized ' 80.63 million in the profit and loss account for the year ended March 31, 2026 (March 31, 2025:
' 137.66 million) towards compensated absences.

17.5.55 Segment Reporting

Pursuant to Reserve Bank of India (Commercial Banks - Financial Statements: Presentation & Disclosures) Directions 2025, the
following business segments have been reported.

Business segments have been identified and reported taking into account the target customer profile, the nature of products
and services, the differing risks and returns, the organisation structure, the internal business reporting structure, guidelines
prescribed by the RBI and in accordance with the Accounting Standard 17. Accordingly, this disclosure has been prepared basis
principles laid down in the regulatory guidelines which is distinct from the internal business segments reporting of the Bank.

• Treasury: Includes investments, all financial markets activities undertaken on behalf of the Bank's customers, proprietary
trading, maintenance of reserve requirements and resource mobilization from other banks and financial institutions.

• Corporate / Wholesale Banking: Includes lending, deposit taking and other services offered to corporate customers.

• Retail Banking: Includes lending, deposit taking and other services offered to retail customers. RBI in Reserve Bank of India
(Commercial Banks - Branch Authorisation) Directions, 2025, for the purpose of disclosure under Accounting Standard
17, Segment Reporting, has identified 'Digital Banking' as a sub-segment under Retail Banking. The Bank has presented
segment results pertaining to the said DBU of the Bank in sub-segment 'Digital Banking' of Retail banking segment for the
year ended March 31, 2026 with Comparative presentation of segmental results of sub-segment 'Digital Banking' for the
year ended March 31, 2025.

• Other Banking Operations: Includes para banking activities like third party product distribution which is undertaken through
branches, custody, clearing and demat operations etc.

Notes for segment reporting:

1. The business of the Group is largely concentrated in India. Business conducted through IFSC Banking Unit ('IBU') of the Bank
situated in GIFT City, Gujarat is considered as overseas operation that is subject to different risks and returns than domestic
operations of the Bank. Since revenue, result or assets emanating from the Bank's IBU operations are not material, there
are no separate reportable geographical segments.

2. In computing the above information, certain estimates and assumptions have been made by the Management.

3. Income, expense, assets and liabilities have been either specifically identified with individual segment or allocated to
segments on a systematic basis or classified as unallocated.

4. The unallocated assets Includes tax paid in advance/tax deducted at source and deferred tax asset.

5. The unallocated liabilities include Share Capital and Reserves & Surplus.

6. Inter-segment transactions have been generally based on transfer pricing measures as determined by the Management.

17.5.56 Deferred Tax Asset

The deferred tax asset of ' 65,821.80 million as at March 31, 2026 and ' 76,553.75 million as at March 31, 2025 is included

under other assets.

The components that give rise to the deferred tax asset included in the balance sheet are as follows:

During the year ended March 31, 2026, the Bank has reported net profit of ' 34,755.86 million (Previous year ' 24,058.59
million). The Bank continues to carry the aforesaid deferred tax asset in its Balance Sheet in terms of Accounting Standard 22
(Accounting for Taxes on Income). The realizability of the deferred tax assets has been assessed by the management of the Bank.
The Bank has opted to exercise the option permitted under section 115BAA of the Income-tax Act, 1961. Accordingly, the Bank
has recognized Provision for Income Tax basis the rate prescribed in the aforesaid section.

17.5.57 Related Party Disclosures

The Bank has transactions with its related parties comprising of subsidiary, enterprise over which the Bank has control by way
of controlling the composition their governing body, key management personnel, the relatives of key management personnel
and investing company.

As per AS 18 "Related Party Disclosures", notified under section 133 of the Companies Act 2013, read together with paragraph
7 of the Companies (Accounts) Rules 2014, the Bank's related parties for the period ended March 31, 2026 are disclosed below:

Subsidiary

• YES Securities (India) Limited

Enterprise over which the Bank has control by way of controlling the composition of their corresponding governing body

• YES Foundation

Individuals having significant influence & Key Management Personnel ('KMP') (Whole time Directors) and their relatives (to
the extent transactions made):

• Mr. Prashant Kumar, Managing Director & CEO

Relatives-Neelam Agarwal, Rahul Agarwal, Sanghmitra Arvindekar, Vineeta Agarwal

• Mr. Rajan Pental, Executive Director

Relatives-Anju Pental, Aryan Pental, Shreya Pental, Jyoti Walia, Sangeeta Rajpal, Praveen Rajpal, Punit Raikar,

• Mr. Manish Jain, Executive Director

Relatives-Sarika Jain, Avish Jain, Arushi Jain, Shelly Bhayana, Mahesh Chand Jain, Sushma Jain, Anuj Bhayana
Investing Company

• Sumitomo Mitsui Banking Corporation (SMBC).

o As per Accounting Standard 18-Related Party Disclosure, SMBC is an investing company for YES BANK Limited and
YES BANK Limited is an associate of SMBC.

• State Bank of India Limited (SBI).

o As per Accounting Standard 18-Related Party Disclosure, SBI is an investing company for YES BANK Limited and
YES BANK Limited is an associate of SBI.

* Represents balance as on March 31, 2026. These balances include CASA and Fixed deposit balances.

~ Represents the maximum month end balance maintained up to March 31, 2026

& Reflect all the bilateral transactions and the throughput of transactions executed on order matching platforms such as CCIL NDS-OM
^! Remuneration includes remuneration of Managing Director & CEO and Executive Directors for the period April 1, 2025, to March 31, 2026
$ During the year ended March 31, 2026, the Bank has contributed ' 310.30 million to YES Foundation. YES Foundation is a charitable trust and
social development arm of YES BANK, which undertakes social charitable activities.

1. Values of the related party transactions during the reporting period and their balances containing amounts below ' 5,000
are denoted as '0.00'.

2. The Bank has outstanding letter of Comforts issued in favour of YES Securities (India) Limited amounting to ' 500.00 million
as on March 31,2026.

The following represents the significant transactions between the Bank and such related parties including relatives of above
mentioned KMP during the year ended March 31, 2025:

^A During the year ended March 31, 2025, the Bank has contributed ' 219.00 million to YES Foundation. YES Foundation is public charitable trust
which undertakes social charitable activities.

*Represents balance as on March 31, 2025. These balances include CASA and Fixed deposit balances.

@Represents the maximum month end balance maintained upto year ended March 31, 2025.

! Represents value of the related party transactions during the reporting period and their balances having amounts below ' 500.

Value of the related party transactions during the reporting period and their balances containing amounts below ' 50,000 are denoted as '0.00.

-Remuneration includes remuneration of Managing Director & CEO & one Executive Director for the period April 1, 2024 to March 31, 2025 and
remuneration of the other Executive Director for the period December 11,2024 to March 31, 2025.

The Bank has outstanding Letter of Comforts issued in favour of YES Securities (India) Limited amounting to ' 4,000.00 million.

17.5.58 Operating Leases

Lease payments recognized in the profit and loss account for the year ended March 31, 2026 was ' 5,275.24 million (Previous
year: ' 4,852.52 million). During the year ended March 31, 2026, the Bank paid minimum lease payment ' 5,167.48 million
(Previous year: ' 4,634.80 million).

The Bank does not have any provisions relating to contingent rent.

The terms of renewal/purchase options and escalation clauses are those normally prevalent in similar agreements. There are no
undue restrictions or onerous clauses in the agreements.

17.5.59 ESOS disclosures

The Bank has the following Employee Stock Option Plans under YBL Employee Stock Option Scheme, 2020 (ESOS 2020)
in operation viz:

YBL Joining Employee Stock Option Plan, 2018 (JESOP 2018), YBL Performance Employee Stock Option Plan, 2018 (PESOP 2018),
YBL Performance Employee Stock Option Plan, 2020 (PESOP 2020),YBL MD&CEO (New) Stock Option Plan, 2020 (MD&CEO Plan
2020), YBL Performance Employee Stock Option Plan, 2025 (PESOP 2025) and YBL MD&CEO (NEW) STOCK OPTION PLAN, 2025
(MD&CEO Plan 2025). Effective September 10, 2020 nomenclature of the ESOS scheme was changed from YBL ESOS - 2018 to
YBL ESOS -2020, and all the plans under the YBL ESOS - 2018 continued to be valid. All new Options have been granted under
the YBL ESOS 2020 (which inter-alia consist of JESOP 2018, PESOP 2025 and MD&CEO Plan 2025). YBL ESOS 2020 and plans
formulated thereunder are in compliance with the regulations and from applicable laws, as amended from time to time. Source of
shares are primary in nature, since the Bank has been issuing new equity shares upon exercise of Options.

YBL JESOP V/PESOP II (Consisting of three sub schemes JESOP V/ PESOP II/PESOP II -2010), Grants under JESOP V/ PESOP
II -2010 had been discontinued w.e.f. June 12, 2018 pursuant to coming into effect of YBL ESOS 2018. Grants under PESOP
2018 (the old plan) had been discontinued post April 1, 2019 pursuant to coming into effect of YBL ESOS 2020. The future grants
under the MD&CEO Plan 2020 and PESOP 2020 have been discontinued effective February 22, 2025. However, Options already
granted under the abovementioned plans would be valid in accordance with the terms & conditions mentioned in the plans.

The roles and responsibilities of the N&RC are as under-

1) To review the current Board composition, its governance framework and determine future requirements and making
recommendations to the Board for approval;

2) To examine the qualification, knowledge, skill sets and experience of each director vis-a- vis the Bank's requirements and
their effectiveness to the Board on a yearly basis and accordingly recommend to the Board for the induction of new Directors;

3) To scrutinize nominations for Directors with reference to their qualifications and experience and making recommendations
to the Board for appointment/filling of vacancies;

4) To review and recommend the constitution/re-constitution of the Committees of the Board;

5) To identify persons who are qualified to become directors and who may be appointed in senior management* in accordance
with the criteria laid down, recommend to the Board their appointment and removal;

6) To formulate performance evaluation framework of Individual Directors (including Chairperson, Managing Director & CEO,
Executive Directors, Independent Directors, Non-Independent Directors), Board as a whole and Board level Committees;

7) To review the implementation of performance evaluation and its compliance;

8) To evaluate whether to extend or continue the term of appointment of the independent director on the basis of report of
performance evaluation of independent directors;

9) To validate 'fit and proper' status of all Directors on the Board of the Bank in terms of the Guidelines issued by the RBI or
other regulatory authorities;

10) To develop and recommend to the Board Corporate Governance Guidelines applicable to the Bank for incorporating
best practices;

11) To implement policies and processes relating to Corporate Governance principles;

12) To formulate the criteria for determining qualifications, positive attributes and independence of a director;

13) To evaluate the balance of skills, knowledge and experience on the Board and on the basis of such evaluation, prepare
a description of the role and capabilities required of an independent director. The person recommended to the Board
for appointment as an independent director shall have the capabilities identified in such description. For the purpose of
identifying suitable candidates, the Committee may:

a. use the services of an external agencies, if required;

b. consider candidates from a wide range of backgrounds, having due regard to diversity; and

c. consider the time commitments of the candidates.

14) To devise a Policy on Board diversity;

15) To recommend to the Board a policy relating to, the remuneration for the directors, key managerial personnel and other
employees including performance/achievement bonus, perquisites, retirals, sitting fee, etc.;

16) To review the Bank's overall compensation structure and related polices with a view to attract, motivate and retain
employees and review compensation levels vis-a-vis other Banks and the industry in general;

17) To ensure the following while formulating the policy on the below matters:

a. the level and composition of remuneration is reasonable and sufficient to attract, retain and motivate directors, key
managerial personnel and senior management* of the quality required to run the company successfully;

b. relationship of remuneration to performance is clear and meets appropriate performance benchmarks; and

c. remuneration to Whole time directors, key managerial personnel and senior management* involves a balance
between fixed and incentive pay reflecting short and long- term performance objectives appropriate to the working of
the company and its goals.

18) To recommend to the Board all remuneration, in whatever form, payable to senior management*;

19) To formulate detailed terms and conditions of the Employee Stock Option Schemes and to adopt, administer, enforce,
modify and supervise the same;

20) To function as the Compensation Committee as prescribed under the SEBI (Share Based Employee Benefits and Sweat
Equity) Regulations, 2021 and to consider grant of stock options to employees and allot shares pursuant to exercise of
Stock Options by employees;

21) To review the Human Capital Capacity Planning on annual basis;

22) To review the Succession Planning;

23) To review the HCM Policies and provide suitable guidance for additions/ modification/ deletions, if any;

24) To approve the appointment of Chief Human Resources Officer;

25) To approve the appointment of Chief Financial Officer and Company Secretary;

26) To approve the hiring requisition for any new position as MD&CEO Direct Reports;

27) To perform any other functions or duties as stipulated by the Companies Act, Reserve Bank of India, Securities and Exchange
Board of India, Stock Exchanges and any other regulatory authority or under any applicable laws as may be prescribed
from time to time.

Notes:

*Senior Management as defined in SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and

Companies Act, 2013.

(b) I nformation relating to the design and structure of remuneration processes and the key features and objectives of
remuneration policy.

The design and structure of remuneration process for MD & CEO/ WTDs/ MRTs is in line with the guidelines stated in
the RBI circular dated 04 November 2019 (Ref. RBI/2019-20/89, DOR.APPT. BC. No. 23/29.67.001/2019-20) as well
as RBI circular dated 28 November 2025 (Ref. RBI/DOR/2025-26/149 DOR. HGG. GOV. No. 68/29.67.001/2025-26).
The remuneration for MD & CEO/ WTDs/ MRTs is adjusted for all types of risk, symmetrical with risk outcomes as well as
sensitive to the time horizon of risk. Further, the compensation in all forms is consistent with the risk alignment taking into
account the adherence to statutory requirements and industry practices.

The Compensation components comprise the following:

i. Fixed Pay and perquisites: Fixed Compensation includes components as Basic Salary, Supplementary Allowance,
Superannuation/ retirals and the perquisites including monetary value of reimbursements which have a monetary ceiling.

ii. Variable Pay: The Variable Pay for MD & CEO/ WTDs/ MRTs comprises Performance Bonus and Share Linked Instrument.
The proportion of Variable pay to the remuneration, the composition of variable pay between Performance Bonus and
Share Linked Instruments, and the deferral arrangements for payment are in line with the RBI Guidelines.

An overview of the key features and objectives of remuneration policy -

The Bank's Human Capital philosophy focuses on acquiring top quality Human Capital and empowering them to push their

boundaries beyond their comfort zones, inculcating the right mind-set based on a deep sense of organizational commitment and

ownership. This promotes a deepening of the mind share of stakeholders through superior outcomes which in turn enhances the

market share and drives sustainable growth.

In line with the above, the "Total Rewards Policy" of the Bank has the following objectives:

• Attracting and retaining top class talent

• Creating and reinforcing a strong meritocracy-based performance culture

• Reinforcing employee behaviors aligned with organizational values, which include adherence to the best Governance
practices, prudent risk taking and delivering superior outcomes to stakeholders

(c) Description of the ways in which current and future risks are taken into account in the remuneration processes. It should
include the nature and type of the key measures used to take account of these risks.

Our current remuneration process/ Policy considers the current and future risks in the following steps:

1. Defined Performance measures of each employee in accordance with overall target of their operating units, which is
determined basis the stated risk appetite of the Bank and reflects the applicable Risk profile and tolerance.

2. Defined Key Performance Indicators (KPI) which comprise factors such as Risk Management, Superior & Consistent
customer service, Cost Management, Strengthening Systems, Controls & Processes and Human Capital Development.
Thus, the performance assessment is an outcome of measuring the performance holistically.

3. A significant portion of remuneration for Senior Executives of the Bank is the Variable Pay and it is dependent on the
performance of Bank, Business Unit and the Individual. The Bank's Variable Pay Program rewards employees on both
short-term and long-term basis. There is a direct correlation between the quantum of Variable Pay payout and level of risk
exposure and level and role of an employee in the organization.

4. To assess and incorporate the future risk, deferral arrangements have been incorporated for the payout of Variable Pay,
where a certain proportion of Variable Pay (Cash and Non-Cash) is deferred over a period of time for the Senior Executives of
the Bank. The Bank assesses through the Business Unit Head/ Risk/ Compliance/ Audit/ Finance function for any adverse
outcomes in the case of organizational or business unit or individual level prior to the payment of the deferred portion.

In the event of a negative contribution or adverse outcomes, deferred compensation is subject to appropriate malus/
claw-back arrangements as decided by the Nomination & Remuneration Committee.

(d) Description of the ways in which the Bank seeks to link performance during a performance measurement period with
levels of remuneration.

The Bank's performance management process and compensation philosophies are structured to support the achievement
of the Bank's Key Strategic Objectives (KSO) such as Governance Compliance, Liability Generation, Cost Management,
Customer service, Strengthening Systems, Controls & Processes and Human Capital Development. The Bank has a
comprehensive process towards defining measurable Key Performance Indicators (KPIs) for MD & CEO/ WTDs/ MRTs,
which are set against the financial and non-financial KSOs of the Bank, and the goals framed for the performance year
have a linkage with these KSOs. The targets for these are determined at the Bank, Business Unit and Individual level.
Achievement of targets is assessed during the Annual Performance Review and the performance assessment outcomes
have an impact on the remuneration.

(e) A discussion of the Bank's policy on deferral and vesting of variable remuneration and a discussion of the Bank's policy
and criteria for adjusting deferred remuneration before vesting and after vesting.

The variable remuneration (cash and non-cash), above certain threshold, for the Senior Executives of the Bank is subject to
a deferral arrangement as per the RBI guidelines. An assessment of individual/ Business Unit/ Bank performance as well as
identification of cases with negative or adverse outcomes is done prior to payout of the deferred component. The payment
of the same is subject to malus and claw-back clauses defined in the Bank's Total Rewards Policy.

(f) Description of the different forms of variable remuneration (i.e., cash and types of share-linked instruments) that the
bank utilizes and the rationale for using these different forms.

In line with the guidelines in the RBI circular, Variable Remuneration for MD & CEO/ WTDs/ MRTs at YES BANK comprise
Performance Bonus Plan and Share Linked Instruments as prescribed in the guidelines.

For Senior management employees, the variable remuneration includes Performance Bonus and Share Linked Instruments.

For the rest of employees at Bank, the variable remuneration includes Performance Bonus with applicable periodicity of
monthly, quarterly or annual basis the role. Additionally, remuneration of select employees in Middle management also
includes Share Linked Instruments.

(g) There were 13 meetings of the N&RC held during the year ended March 31, 2026 (Previous year: 6 meetings). The Bank
had paid a remuneration of ' 7.98 million to the members of the N&RC for attending the meetings of the N&RC (Previous
year: ' 2.25 million).

The quantitative disclosures covers only Whole Time Directors/ Chief Executive Officer/ Material Risk Takers Reserve Bank
of India (Commercial Banks-Governance) Directions, 2025.

Note:

1. Compensation for MD & CEO and EDs is as approved by the RBI and paid by the Bank to the MD & CEO and EDs. Compensation for other
material risk takers is as approved by the Bank.

2. For the year ended March 31,2026, 27,751,517 ESOPs were issued to 11 material risk takers, EDs and MD & CEO (previous year: 38,797,144
ESOPs to 10 material risk takers, EDs and MD & CEO).

# This computation is based on Annual Fixed Pay and Bonus Paid.

*Payout to material risk takers who have exited during FY25 has been included.

"Remuneration for the period post appointment as Executive Director has only been considered.

17.5.61 Movement in Floating Provisions

The Bank has not created or utilized any floating provisions during the year ended March 31, 2026 (Previous year: Nil).

17.5.62 Drawdown from Reserves:

During the year ended March 31, 2026, the Bank has not drawn down any reserve (Previous year: NIL).

For all the quarters in the current and previous year, the average weighted and unweighted amounts are calculated taking simple
average of daily positions.

Qualitative Disclosure:

Liquidity Coverage Ratio ('LCR') indicates a bank's ability to meet proportion of the Bank's liquidity needs as assessed based on
regulatory guidelines under a 30-day stress period with the High-Quality Liquid Assets (HQLA) maintained by the Bank.

HQLA maintained by the Bank primarily comprises of cash reserves in excess of required CRR, Government Securities i.e., Treasury
Bills, dated securities issued by the Central & State Government along with eligible Corporate Bonds & Commercial Papers that
qualify as Level 2 HQLA. Further, portfolio of securities forming part of HQLA maintained by the Bank is well diversified across
various marketable instruments, which shall provide the Bank adequate and timely liquidity to meet the Net Cash Outflow as
& when required.

The Bank segregates its deposits into various customer segments, viz. Retail (which include deposits from individuals), Small
Business Customers (those with total deposits up to ' 7.5 crore) and Wholesale Customers to determine the cash outflows
for LCR. Within Wholesale, deposits identified as originated on account of recognized Operational activity based on defined
criteria are classified as Operational Deposits. Other deposits i.e. Non-Operational Deposits from wholesale customers are
further segregated within Non-Financial Corporates and Others to compute the corresponding Cash Outflow for LCR. The Bank
also includes other contractual funding including a portion of other liabilities which are expected to run down in a 30-day
time frame in the cash outflows. These classifications, based on regulatory guidelines, are part of the Bank's LCR framework.
Expected derivative cash outflows and inflows from outstanding contracts are considered for computation of Net Cash Outflow.
The Bank considers the other expected inflows in next 30 days as prescribed in the regulatory guidelines to compute the Net
Cash Outflows for LCR.

As per the regulatory guidelines, Banks are required to maintain minimum LCR at 100% on standalone as well as consolidated
level at all times i.e. maintain HQLA of a minimum 100% for Net Cash Outflows as assessed based on the regulatory guidelines.

The Bank has implemented robust process to compute and report the LCR in line with regulatory guidelines and is monitored at
consolidated level. The Bank endeavors to meet the LCR requirement and adequacy of LCR remains a conscious strategy of the
Bank. The Bank has placed stringent internal threshold as risk appetite for maintenance of LCR to maintain sufficient liquidity
and compliance to LCR on an ongoing basis.

The Board of Directors of the Bank has empowered the ALCO to monitor and strategize the Balance Sheet profile of the Bank
within overall Board approved Strategic and Risk framework. In line with the business strategy, ALCO forms an Interest Rate/
Liquidity view for the Bank with the help of the economic analysis. ALCO of the Bank channelizes various business segments
of the Bank to target good quality asset and liability profile to achieve an optimal funding mix which is consistent with prudent
liquidity, diversity of sources and servicing costs and meet the Bank's profitability as well as Liquidity requirements with the help
of robust MIS and Risk Limit architecture of the Bank. Balance Sheet Management Group (BSMG) of the Bank estimates daily
liquidity requirement of the various business segments and manages the same on consolidated basis as per ALCO guidance.

The daily average LCR for the quarter ending March 31, 2026 is 119.98% (for the quarter ending March 31, 2025 was 125.59%),
which is well above the prudential requirement of 100%.

Qualitative Disclosure:

Net Stable Funding Ratio ('NSFR') is defined as amount of Available Stable Funding to fulfil the amount of Required Stable Funding.

S Available Stable Funding ('ASF') is defined as the portion of capital and liabilities expected to be reliable over 1 year period.
ASF is a function of the source of liability along with residual maturities of such liabilities.

S Required Stable Funding ('RSF') is defined as the funding required for assets and off-balance sheet exposures over 1 year
period. RSF is a function of the underlying liquidity characteristics and residual maturities of various assets.

The purpose of NSFR is to ensure that the Bank has sufficient stable funding available to fulfill the funding requirements by
restricting the reliance on unstable short-term funding to finance long-term assets requiring stable funding. NSFR reduces
long-term refinancing risk over longer-term time horizon (over 1 year) of the Bank by measuring the extent of stable sources of
funds with the Bank to fund its long-term assets.

As per the regulatory guidelines, Banks are required to maintain minimum NSFR of 100% on standalone as well as consolidated
level at all times, as assessed based on regulatory guidelines.

The Bank has implemented robust process to compute and report NSFR in line with regulatory guidelines and is monitored at
consolidated level. The Bank endeavors to meet the NSFR requirement and adequacy of NSFR remains a conscious strategy
of the Bank. The Bank has placed stringent internal threshold as risk appetite for maintenance of NSFR to maintain sufficient
liquidity and compliance to NSFR on an ongoing basis.

The Board of Directors of the Bank have empowered ALCO-ALM to monitor and strategize the Balance Sheet profile of the Bank
within overall Board approved Strategic and Risk framework. In line with the business strategy, ALCO-ALM forms an Interest
Rate/Liquidity view for the Bank. ALCO-ALM channelizes various business segments to target good quality asset and liability
profile to achieve an optimal funding mix which is consistent with prudent liquidity, diversity of sources and servicing costs
and meet the Bank's profitability as well as Liquidity requirements with the help of robust MIS and Risk Limit architecture.
Balance Sheet Management Group ('BSMG') of the Bank estimates daily liquidity requirement of the various business segments
and manages the same on consolidated basis as per ALCO-ALM guidance.

As at March 31, 2026, Bank maintained NSFR at 118.42% (March 31, 2025: 118.29%), which is well above the prudential
requirement of 100%.

As per RBI directions, the Bank has taken following steps so far:

• The Bank is submitting half yearly Proforma Ind AS financial statements to the RBI

• Formed Steering Committee for Ind AS implementation ('the IFRS (Ind AS) Management Committee'). The IFRS (Ind AS)
Management Committee (Committee) comprises Chief Financial Officer (CFO) (Chairman), Chief Risk Officer (CRO), Chief
Operating Officer (COO), Chief Information Officer (CIO) as members and Executive Director (Commercial Banking, Project
Finance and Large Corporate), Chief Credit Risk Officer (CCRO) and senior management from Financial Management, Risk
Management and Treasury Operations as invitees. The Committee oversees the progress of Ind AS implementation
in the Bank and provides guidance on critical aspects of the implementation such as Ind AS technical requirements,
systems and processes, business impact, people and project management. The Committee closely reviews progress of
the implementation and related matters.

• The Committee gives updates to the Audit Committee of the Board and to the Board on preparedness for migration to
Ind AS on a periodic basis.

• During the year, the Reserve Bank of India issued the Scheduled Commercial Banks - Asset Classification, Provisioning
and Income Recognition Directions, 2025 - Draft for Comments, including the proposed Expected Credit Loss (ECL)
Framework. The Bank will assess the implications of the draft guidelines (awaiting final directions), initiate preparatory
steps for alignment with the revised ECL methodology, once the final directions are notified.

• The Bank will continue to liaise with RBI and industry bodies on various aspects pertaining to Ind AS implementation.

During the year ended March 31, 2026'3,684.02 million (previous year ' 3,442.67 million) charged to P&L on accrual basis.
17.5.71 Unhedged Foreign Currency Exposure of Bank's Customer

The Bank has in place a policy on managing credit risk arising out of unhedged foreign currency exposures of its borrowers.
The objective of this policy is to maximize the hedging on foreign currency exposures of borrowers by reviewing their foreign
currency product portfolio and encouraging them to hedge the unhedged portion. In line with the policy, assessment of unhedged
foreign currency exposure is a part of assessment of borrowers and is undertaken while proposing limits or at the review stage.
Additionally, at the time of sanctioning limits for all clients, the Bank stipulates a limit on the unhedged foreign currency exposure
of the client (as a % of total foreign currency exposure sanctioned by the Bank) after considering factors such as internal rating
of the borrower, size, possibility of natural hedging, sophistication of borrower and maturity of borrower's financial systems,
relative size of unhedged foreign currency exposure with respect to total borrowings of the client, etc. Further, the Bank reviews
the unhedged foreign currency exposure across its portfolio on a periodic basis. The Bank also maintains incremental provision
and capital towards the unhedged foreign currency exposures of its borrowers in line with the extant RBI guidelines.

The Bank has maintained provision of ' 667.06 million (Previous year of ' 870.59 million) and additional capital of ' 2,166.77
million (Previous year of ' 2,129.35 million) on account of Unhedged Foreign Currency Exposure of its borrowers as at
March 31, 2026.

17.5.77 Provision for Long Term contracts

The Bank has a process whereby periodically all long term contracts (including derivative contracts) are assessed for material
foreseeable losses. At the year end, the Bank has reviewed and recorded adequate provision as required under any law /
accounting standards for material foreseeable losses on such long term contracts (including derivative contracts) in the books of
account and disclosed the same under the relevant notes in the financial statements.

The above disclosure does not include complaints redressed within the next working day.

17.5.74 Dues to Micro, Small and Medium Enterprises

Under the Micro, Small and Medium Enterprises Development Act, 2006 which came into force from October 2, 2006, certain
disclosures are required to be made relating to Micro, Small and Medium enterprises. There have been ' 378.68 million (Previous
year ' 283.43 million) worth bills which were paid with delays to micro and small enterprises; however, no additional interest
has been recognized or paid as the Bank has not received any claims for interest under the provisions of the Act on these delayed
payments. There have been ' 0.75 million worth bills remaining unpaid with delays as at March 31, 2026 (Previous year: ' 3.71
million). Interest accrued and remaining unpaid amounting to ' 0.03 million on bills remaining unpaid with delays (Previous year:
' 0.28 million).

17.5.75 Securitization Transactions (separate table if there is any securitized transactions)

The Bank has not done any securitization transactions during the year ended March 31, 2026 and year ended March 31, 2025.
Hence, as per Reserve Bank of India (Commercial Banks - Securitisation Transactions) Directions, 2025 is not applicable.

17.5.79 Other income/expenditure

Miscellaneous income includes issuance business income of ' 6,547.86 million exceeding 1% of total income (Previous year:
' 5,821.46 million).

Other expenditure includes IT related expenditure of ' 9,387.01 million (Previous year: ' 9257.58 million), Loan sourcing fees and
Collection charges of ' 9,634.13 million (Previous year: ' 9719.79 million), Professional Fees and Commission of ' 10,354.60
million (Previous year: ' 9534.49 million), PSLC of ' 5,117.66 million (Previous year: ' 3238.26 millions), and Insurance Business
of ' 4747.86 million (Previous year- ' 4541.57 million) exceeding 1% of total income.