Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026

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