The Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026, issued under Section 35A of the Banking Regulation Act, 1949, substantially revise Annex III (Basel Pillar 3 Disclosure Requirements) of the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025. The amendments introduce an updated Pillar 3 disclosure framework aligned with international Basel standards, prescribing enhanced governance, disclosure principles, reporting templates, publication timelines, and qualitative and quantitative disclosure requirements. The amendments come into effect from 1 April
2027, with phased implementation for quarterly, half-yearly and annual disclosures.
