The Reserve Bank of India amended its asset liability management directions for commercial banks, directing banks to the relevant instructions in the Commercial Banks – Prudential Norms on Capital Adequacy Directions, 2025 for LCR and NSFR disclosure templates. The revisions replace the previous references to the Commercial Banks – Financial Statements: Presentation and Disclosures Directions, 2025, following amendments concerning Basel Pillar 3 disclosures. The changes take effect on April 1, 2027.
Reserve Bank of India2026-07-30
Reserve Bank of India redirects commercial bank LCR and NSFR disclosure references to capital adequacy directions effective April 1, 2027
The Reserve Bank of India redirected commercial banks to its capital adequacy directions for LCR and NSFR disclosure templates and related instructions. The amendments, which follow changes to Basel Pillar 3 disclosures, take effect on April 1, 2027.