The Reserve Bank of India amended its asset-liability management directions for small finance banks to align Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) disclosures with revised Basel Pillar 3 requirements. The changes redirect banks to the relevant disclosure templates and instructions in the 2025 prudential norms on capital adequacy, complementing the removal of those provisions from the financial statement disclosure framework. The revised cross-references replace paragraphs 197 and 243 of the asset-liability management directions and take effect April 1, 2027.
2026-07-30Reserve Bank of India
Reserve Bank of India revises small finance bank liquidity disclosure references from April 2027
The Reserve Bank of India revised references governing small finance banks’ Liquidity Coverage Ratio and Net Stable Funding Ratio disclosures to align them with the capital adequacy framework and Basel Pillar 3 requirements. The amendments take effect on April 1, 2027.