Regulatory Alerts2026-07-30
Added · Updated
Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026
The directions amend the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025 by substituting Paragraph 120 to reference Table CRD and Templates CR4 and CR5, deleting Paragraph 191, and replacing Paragraphs 188, 189, 192–198, and 206 with new provisions governing Pillar 3 disclosure requirements. Small finance banks are required to establish board-approved internal control policies for data assurance, publish disclosures concurrently with financial reports within specific timeframes, maintain a dedicated website section with five-year archives, and adhere to detailed presentation templates and qualitative narrative standards. The leverage ratio disclosure norms are updated to mandate quarterly public disclosure, reporting to the Department of Supervision, and completion of Templates LR1 and LR2, while Paragraph 207 is deleted. These amendment directions come into effect from April 1, 2027, with initial disclosure deadlines set for June 30, 2027, September 30, 2027, and March 31, 2028.
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