1. Executive Summary & Applicable Entities The Reserve Bank of India (RBI) has introduced the Eleventh Amendment Directions, 2026, to align India’s banking sector with the Basel Committee’s latest ‘Leverage Ratio 2017 Standard’. The focus shifts toward tighter controls on derivative exposures, off-balance-sheet items, and capital distribution constraints. Applicable Entities Domestic Systemically Important Banks (D-SIBs):