[The Reserve Bank of India inquires about the valuation methods of bond derivatives transactions of some banks] On November 9, people familiar with the matter revealed that the Reserve Bank of India told some banks that it needs to adjust the accounting method of bond forward contracts; this type of industry-wide assets worth billions of dollars is under review. Sources said that during routine on-site audits in recent weeks, the Reserve Bank of India proposed that bond forward transactions should be valued using third-level input parameters, and that the relevant communications were private discussions. The third level applies to transactions whose value cannot be verified based on observable market data, and the valuation relies on the bank's own assumptions. Under this classification, banks may be required to limit dividends and have less regulatory capital available to them, according to Reserve Bank of India regulations.