The Reserve Bank of India (RBI) on July 30, 2026, issued the Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Second Amendment Directions, 2026 to amend the Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Directions, 2025.
The following has been stated: -
•The Reserve Bank of India has issued the Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Second Amendment Directions, 2026 to align the disclosure framework for Payments Banks with the revised Basel Pillar 3 disclosure norms.
•The amendment deletes Paragraph 10(11) relating to disclosures on remuneration from the existing Directions.
•The changes have been introduced under the powers conferred by Section 35A of the Banking Regulation Act, 1949.
•The amended provisions will come into effect from April 01, 2027.
The detailed notification is given in the document below.
[Notification No.: RBI/DOR/2026-27/209 DOR.ACC.REC.No.187/21.04.018/2026-27]
