The Reserve Bank of India (RBI) on July 30, 2026, issued the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026.
The following amendments have been stated:
• 4(1) For Paragraph 197, the following shall be substituted, namely:
“For LCR disclosure template and related instructions, a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025.”
• 4(2) For Paragraph 243, the following shall be substituted, namely:
“For NSFR disclosure template and related instructions a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025.”
The above amendments shall come into force from April 1, 2027.
[Notification No. RBI/DOR/2026-27/211 DOR.ACC.REC.No.188/13-10-002/2026-27]
