The Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) Directions, 2025, issued on 28 November 2025 under Section 45L of the RBI Act, 1934, lay down a uniform regulatory framework governing the presentation and disclosure of financial statements by specified All-India Financial Institutions (AIFIs). These Directions have come into force with immediate effect and apply to institutions such as EXIM Bank, NABARD, SIDBI, NHB, and NaBFID. Issued in public interest and in furtherance of financial sector policy, the Directions aim to ensure consistency, transparency, and comparability in financial reporting by AIFIs. By standardising how financial information is presented and disclosed, the framework strengthens regulatory oversight, enhances disclosure quality, and promotes clearer understanding of the financial position and performance of these institutions among stakeholders, regulators, and the public.
RESERVE BANK OF INDIA
RBI/DOR/2025-26/334
DOR.ACC.REC.No.253/21.04.018/2025-26 | Dated: November 28, 2025
Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) Directions, 2025
In exercise of the powers conferred by Section 45L of the Reserve Bank of India Act, 1934, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest and in the interest of financial sector policy so to do, hereby, issues the Directions hereinafter specified.
Chapter-I Preliminary
A. Short title and commencement
1. These Directions shall be called the Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) Directions, 2025.
2. These Directions shall come into force with immediate effect.
B. Applicability
3. These Directions shall be applicable to All-India Financial Institutions (hereinafter collectively referred to as ‘AIFIs’ and individually as an ‘AIFI’), viz., Export Import Bank of India (‘EXIM Bank’), National Bank for Agriculture and Rural Development (‘NABARD’), Small Industries Development Bank of India (‘SIDBI’), National Housing Bank (‘NHB’), and National Bank for Financing Infrastructure and Development (‘NaBFID’).
Read Full text of the Notification: https://rbidocs.rbi.org.in/rdocs/notification/PDFs/334MDBA729BB698594DF88D0C0F8AD14D6051.PDF
