The stability of a financial system can be achieved only when institutions and markets function on the basis of informed decisions. In India, the banking system has witnessed greater levels of transparency and standards of disclosure.
The range of disclosures have gradually been expanded over the years and presently includes a host of indicators relating to capital adequacy (Tier I and Tier II capital separately), NPAs, Government shareholding, movements in NPAs, exposure to sensitive sectors (capital market, real estate and commodities), movements in provisions for NPAs and investments as also information on corporate debt restructuring.