The Reserve Bank of India amended its financial statement presentation and disclosure requirements for small finance banks, deleting provisions covering the Liquidity Coverage Ratio, Net Stable Funding Ratio and remuneration. The changes take effect on April 1, 2027. The amendment follows a review prompted by revised capital adequacy directions concerning Basel Pillar 3 disclosures. It removes these requirements specifically from the financial statement presentation and disclosure directions.
Reserve Bank of India2026-07-30
Reserve Bank of India removes LCR, NSFR and remuneration disclosures from small finance bank financial statement rules
The Reserve Bank of India removed Liquidity Coverage Ratio, Net Stable Funding Ratio and remuneration disclosure provisions from its financial statement rules for small finance banks. The amendments follow revised Basel Pillar 3 disclosure requirements and take effect on April 1, 2027.