2026-07-30

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

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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