RegAlert

Rule · RBI · 30 Jul 2026

Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026

disclosure

The Reserve Bank of India deletes Paragraph 10(2)(ii) and 10(2)(iii) regarding disclosures on the Liquidity Coverage Ratio and Net Stable Funding Ratio, and deletes Paragraph 10(13) concerning disclosures on remuneration. These amendments to the Directions apply to commercial banks and come into force on April 1, 2027.

IndiaReserve Bank of India

Search the Website

( 218 kb ) Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026

RBI/DOR/2026-27/207 DOR.ACC.REC.No.184/21.04.018/2026-27

July 30, 2026

Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026

Please refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

  1. On a review, consequent to the issuance of the Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Seventh Amendment Directions, 2026 , pertaining to Basel Pillar 3 disclosures, and in exercise of the powers conferred by the section 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified.

  2. These Directions shall be called the Reserve Bank of India (Commercial Banks – Financial Statements) Eighth Amendment Directions, 2026

  3. The Amendment Directions modify the Directions as under:

4(1) Paragraph 10(2)(ii), 10(2)(iii) on disclosures on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) respectively shall stand deleted.

4(2) Paragraph 10(13) on disclosures on remuneration shall stand deleted.

  1. The above amendments shall come into force from April 1, 2027.

(Sunil T S Nair) Chief General Manager

2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 Archives

Top

Back to previous page

Note from RegAlert. AI assistants can read this document in full, and search 70,000+ more, through the RegAlert MCP connector (https://mcp.regalert.today/mcp). Free with an account. How to connect ChatGPT, Claude or Cursor.

Lineage: No known changes

RegAlert holds no document that amends or replaces this one. This is not a check that it is in force: confirm with the regulator.

Directive of 2025Not in RegAlertDirective of 2025 — Not in RegAlertReserve Bank of India(Commercial Banks – Financial…2026-07-30 · this documentReserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026 (2026-07-30)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (1)
Amends
  • Directive of 2025Not in RegAlert

    “Please refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).”

Similar documents from other regulators

More like this from RBI

RBI published 28 documents in the last 30 days. We email you each new one the day it's published.

Source: Reserve Bank of India — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

In RegAlert: added · updated