The Reserve Bank of India has issued the Regional Rural Banks – Financial Statements: Presentation and Disclosures Directions, 2025 in exercise of its powers under Section 35A of the Banking Regulation Act, 1949. These Directions, which come into force with immediate effect, apply uniformly to all Regional Rural Banks (RRBs) as defined under the Act. Issued in public interest, the Directions aim to strengthen the regulatory framework governing the manner in which RRBs present and disclose information in their financial statements. By prescribing standardised norms for presentation and disclosures, the RBI seeks to enhance transparency, consistency, and comparability in the financial reporting of RRBs. The Directions reinforce RBI’s supervisory role and are intended to improve governance, accountability, and reliability of financial information in the regional rural banking sector. Compliance with these Directions is mandatory, making them a significant development for RRB management, auditors, and stakeholders involved in oversight and financial reporting.
RESERVE BANK OF INDIA
RBI/DOR/2025-26/265
DOR.ACC.REC.No.184/21.04.018/2025-26 | Dated: November 28, 2025
Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) Directions, 2025
In exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, 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 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 (Regional Rural Banks – 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 Regional Rural Banks (hereinafter collectively referred to as ‘banks’ and individually as a ‘bank’) as defined under Clause (ja) of Section 5 of the Banking Regulation Act, 1949.
Read Full text of the Notification: https://rbidocs.rbi.org.in/rdocs/notification/PDFs/265MD4C8ABA19A5194D39A7AD1071676C3060.PDF
