Regulatory Alerts2026-07-30
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Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026
The Reserve Bank of India substitutes Paragraph 197 and Paragraph 243 of the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025. These amendments direct Small Finance Banks to refer to the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025, and the Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025, for instructions regarding LCR and NSFR disclosure templates. The amendments come into force on April 1, 2027.
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