The Reserve Bank of India (RBI) on July 30, 2026, issued the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026.
The following amendments have been stated:
• 4(1) In Paragraph 120 the words “Table DF 4” shall be substituted with “Table CRD, Template CR4 and Template CR5”.
• 4(2) For Paragraphs 188 and 189 the following shall be substituted, namely:
“188. The provision of meaningful information about common key risk metrics to market participants is a fundamental tenet of a sound banking system. It reduces information asymmetry and helps promote comparability of a bank’s risk profiles within and across jurisdictions. Pillar 3 of the Basel Framework aims to promote market discipline through regulatory disclosure requirements. These requirements enable market participants to access key information relating to a bank’s regulatory capital and risk exposures in order to increase transparency and confidence about a bank’s exposure to risk and the overall adequacy of its regulatory capital.
189. Pillar 3 disclosures are required to be made by all banks including those which are not listed on stock exchanges and / or not required to publish financial results / statement.”
• 4(3) Paragraph 191 shall stand deleted.
[Notification No. RBI/2026-27/210 DOR.ACC.REC.No.191/21-01-002/2026-27]
