Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026

The Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026, issued under Section 35A of the Banking Regulation Act, 1949, amend the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025. Consequent to the revised Basel Pillar 3 disclosure framework, the amendment removes specified disclosure requirements relating to the Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), and remuneration, which will now be governed under the Prudential Norms on Capital Adequacy Directions. The amendments come into effect from 1 April 2027.