Reserve Bank of India issued the All India Financial Institutions – Financial Statements: Presentation and Disclosures (Amendment) Directions, 2026 on 5 January 2026, amending the existing 2025 Directions. The amendment follows the issuance of the Credit Risk Management Amendment Directions, 2026 and is issued under the powers conferred by Section 45L of the RBI Act, 1934. The key change is the insertion of a new disclosure requirement in Chapter IV relating to “Credit concentration risk.” All India Financial Institutions (AIFIs) are now required to provide detailed disclosures on exposures to related parties in the notes to accounts. These disclosures must include aggregate loans sanctioned and outstanding to related parties, their proportion to total credit exposure, classification into Special Mention Accounts and Non-Performing Assets, provisions held, and details of contracts and arrangements involving related parties. The amendments come into force from 1 April 2026, with an option for earlier adoption.
Reserve Bank of India
RBI/2025-26/188
DOR.CRE.REC.389/21.04.018/2025-26 | Dated: January 05, 2026
Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
Please refer to Reserve Bank of India (All India Financial Institutions – 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 (All India Financial Institutions – Credit Risk Management) – Amendment Directions, 2026, and 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 (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. The Amendment Directions modifies the Directions as under:
3(1) In Chapter-IV ‘Disclosure in Financial Statements – Notes to Accounts’, a new sub-sub paragraph (vi) shall be inserted under sub-paragraph 19(9) on ‘Credit concentration risk’, as given below:
19(9)(vi) Exposures to Related Parties
Details of exposures to related parties as defined in Reserve Bank of India (All India Financial Institutions – Credit Risk Management) Directions, 2025 shall be disclosed as per the following table:
(Amount in ₹ crore)
| Sl No. | Particulars | Previous Year | Current Year |
| A. Loans to Related Parties | |||
| Aggregate value of loans sanctioned to related parties during the year | |||
| 2 | Aggregate value of outstanding loans to related parties as on 31st March | ||
| 3 | Aggregate value of outstanding loans to related parties as a proportion of total credit exposure as on 31st March | ||
| 4 | Aggregate value of outstanding loans to related parties which are categorized as: | ||
| (i) Special Mention Accounts as on 31st March | |||
| (ii) Non-Performing Assets as on 31st March | |||
| 5 | Amount of provisions held in respect of loans to related parties as on 31st March | ||
| B. Contracts and Arrangements involving Related Parties | |||
| 6 | Aggregate value of contracts and arrangements awarded to related parties during the year | ||
| 7 | Aggregate value of outstanding contracts and arrangements involving related parties as on 31st March | ||
4. The above amendments shall come into force from April 1, 2026. AIFIs may however decide to implement the amendments in entirety from an earlier date.
Vaibhav Chaturvedi
(Chief General Manager)
