Reserve Bank of India (Commercial Banks – Asset Liability Management) Second Amendment Directions, 2026

The Reserve Bank of India (Commercial Banks – Asset Liability Management) Second Amendment Directions, 2026, issued under Section 35A of the Banking Regulation Act, 1949, amend the Reserve Bank of India (Commercial Banks – Asset Liability Management) Directions, 2025. Consequent to the revised Basel Pillar 3 disclosure framework, the amendment updates the disclosure requirements relating to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) by cross-referring banks to the revised Prudential Norms on Capital Adequacy Directions for the applicable disclosure templates and instructions. The amendments come into effect from 1 April 2027.