The Reserve Bank of India has amended its financial statement presentation and disclosure framework for all-India financial institutions to require new note disclosures on exposures to related parties, linked to the RBI’s updated credit risk management requirements. The amendment inserts a new disclosure under the notes on credit concentration risk requiring year-on-year reporting, in INR crore, of (i) loans to related parties including sanctions during the year, outstanding balances as at 31 March, outstanding as a proportion of total credit exposure, the split of outstanding classified as Special Mention Accounts and Non-Performing Assets, and provisions held, and (ii) contracts and arrangements involving related parties including awards during the year and outstanding amounts as at 31 March. Related parties are to be identified as defined in the Reserve Bank of India (All India Financial Institutions – Credit Risk Management) Directions, 2025. The changes take effect from 1 April 2026, with early implementation permitted if adopted in full.

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