The Reserve Bank of India (Commercial Banks – Asset Liability Management) Second Amendment Directions, 2026, issued on 30 July 2026 as an amendment to the Reserve Bank of India (Commercial Banks – Asset Liability Management) Directions, 2025, following the issuance of the Reserve Bank of India (Commercial Banks – Prudential Norms on Capital Adequacy) Seventh Amendment Directions, 2026 pertaining to Basel Pillar 3 disclosures. The amendment substitutes paragraph 204 to provide that, for the Liquidity Coverage Ratio (LCR) disclosure template and related instructions, banks shall refer to the relevant instructions in the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 and the Reserve Bank of India (Commercial Banks – Prudential Norms on Capital Adequacy) Directions, 2025. It also substitutes paragraph 250 to provide that, for the Net Stable Funding Ratio (NSFR) disclosure template and related instructions, banks shall refer to the relevant instructions in the same RBI Directions. The amendments shall come into force from 1 April 2027.
Reserve Bank of India
RBI/DOR/2026-27/205DOR.ACC.REC.No.182/13-10-001/2026-27 | Dated: July 30, 2026
Reserve Bank of India (Commercial Banks – Asset Liability Management) Second Amendment Directions, 2026
Please refer to the Reserve Bank of India (Commercial Banks – Asset Liability Management) Directions, 2025 (hereinafter referred to as ‘the Directions’).
2. On a review, consequent to the issuance of the Reserve Bank of India (Commercial Banks – Prudential Norms on Capital Adequacy) Seventh 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 (Commercial Banks – Asset Liability Management) Second Amendment Directions, 2026.
4. The Amendment Directions modify the Directions as under:
4(1) For Paragraph 204, 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 (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Commercial Banks – Prudential Norms on Capital Adequacy) Directions, 2025.”
4(2) For Paragraph 250, 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 (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Commercial Banks – Prudential Norms on Capital Adequacy) Directions, 2025.”
5. The above amendments shall come into force from April 1, 2027.
(Sunil T S Nair)Chief General Manager
