The Regulatory Update relates to the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026, issued on 30 July 2026 as an amendment to the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025. The amendment follows the issuance of the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026 pertaining to Basel Pillar 3 disclosures. It modifies the existing Directions by deleting paragraphs 10(2)(ii) and 10(2)(iii) relating to disclosures on the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), respectively. It also deletes paragraph 10(13) relating to disclosures on remuneration. The amendments are stated to come into force from 1 April 2027.
Reserve Bank of India
RBI/DOR/2026-27/213DOR.ACC.REC.No.190/21.04.018/2026-27 | Dated: July 30, 2026
Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026
Please refer to the Reserve Bank of India (Small Finance Banks – Financial Statements – Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).
2. On a review, consequent to the issuance of the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026, pertaining to Basel Pillar 3 disclosures, and in exercise of the powers conferred by the section 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified.
3. These Directions shall be called the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026.
4. The Amendment Directions modify the Directions as under:
4(1) Paragraph 10(2)(ii), 10(2)(iii) on disclosures on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) respectively shall stand deleted.
4(2) Paragraph 10(13) on disclosures on remuneration shall stand deleted.
5. The above amendments shall come into force from April 1, 2027.
(Sunil T S Nair)Chief General Manager
