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Rule · RBI · 30 Jul 2026

Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026

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The Directions delete Paragraph 10(2)(ii) and 10(2)(iii) regarding disclosures on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), and delete Paragraph 10(13) regarding disclosures on remuneration. These amendments apply to Small Finance Banks. The changes come into force from April 1, 2027.

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( 217 kb ) Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026

RBI/DOR/2026-27/213 DOR.ACC.REC.No.190/21.04.018/2026-27

July 30, 2026

Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026

Please refer to the Reserve Bank of India (Small Finance 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 (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.

  2. These Directions shall be called the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth 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

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  • Reserve Bank of India (Small Finance Banks – Financial Statements - Presentation and Disclosures) Directions, 2025Not in RegAlert

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

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