The Reserve Bank of India (RBI), on July 30, 2026, issued the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026. The amendments revise the disclosure requirements under the 2025 Directions following the issuance of the Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026, relating to Basel Pillar 3 disclosures.
The amendment deletes the disclosure requirements relating to the Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), and remuneration from the existing Financial Statements: Presentation and Disclosures Directions. These changes are intended to align the disclosure framework with the revised prudential norms applicable to Small Finance Banks.
The amended disclosure requirements will come into force from April 1, 2027, and Small Finance Banks should update their financial reporting and disclosure practices accordingly.
[Circular No. RBI/DOR/2026-27/213]
