Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026

The Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Fourth Amendment Directions, 2026, issued under Section 35A of the Banking Regulation Act, 1949, amend the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025. Consequent to the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026, the amendment removes specified disclosure requirements relating to the Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), and remuneration from the financial statement disclosure framework. The amendments come into effect from 1 April 2027.