Regulatory Alerts2026-07-30
Added · Updated
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.
Search the Website
( 220 kb ) Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026 RBI/DOR/2026-27/211 DOR.ACC.REC.No.188/13-10-002/2026-27
July 30, 2026
Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026
Please refer to the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025 (hereinafter referred to as ‘the Directions’).
-
On a review, consequent to the issuance of the Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Fifth 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.
-
These Directions shall be called the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026.
-
The Amendment Directions modify the Directions as under:
4(1) For Paragraph 197, the following shall be substituted, namely:
“For LCR disclosure template and related instructions, a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025
Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025 .”
4(2) For Paragraph 243, the following shall be substituted, namely:
“For NSFR disclosure template and related instructions a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025
Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025 .”
- 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
More like this from RBI
RBI published 75 documents in the last 30 days. We email you each new one the day it's published.