The correct answer is Excess Reserve. Explanation & Key Takeaways: • The reserve held by commercial banks over and above the statutory minimum with the RBI is called Excess Reserve. • Excess reserves are capital reserves held by a bank or financial institution in excess of what is required by regulators, creditors, or internal controls. • For commercial banks, excess reserves are measured against standard reserve requirement amounts set by central banking authorities. • For any calculation of RBI’s excess reserve, the key items of interest on the liability side are- • The contingency fund • Asset development fund • Currency and gold revaluation • Investment revaluation accounts for foreign and rupee securities.