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The Reserve Bank of India amends the Directions on Financial Statements for commercial banks. The amendment removes specific disclosure requirements. Banks no longer report Liquidity Coverage Ratio and Net Stable Funding Ratio. Banks also stop reporting remuneration disclosures. These changes align with the Seventh Amendment Directions on Prudential Norms on Capital Adequacy. The amendments take effect on April 1, 2027.
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RBI/DOR/2026-27/207 DOR.ACC.REC.No.184/21.04.018/2026-27 July 30, 2026
Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026
Please refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).
On a review, consequent to the issuance of the Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Seventh Amendment Directions, 2026, pertaining to Basel Pillar 3 disclosures, and in exercise of the powers conferred by the section 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified.
These Directions shall be called the Reserve Bank of India (Commercial Banks – Financial Statements) Eighth Amendment Directions, 2026
The Amendment Directions modify the Directions as under:
4(1) Paragraph 10(2)(ii), 10(2)(iii) on disclosures on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) respectively shall stand deleted.
4(2) Paragraph 10(13) on disclosures on remuneration shall stand deleted.
(Sunil T S Nair) Chief General Manager
