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The Reserve Bank of India amends the Asset Liability Management Directions for Small Finance Banks. The amendment updates the reference instructions for Liquidity Coverage Ratio and Net Stable Funding Ratio disclosure templates. Small Finance Banks must now refer to the Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 and the Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025 for these templates. These changes align with the Basel Pillar 3 disclosure requirements. The amendments take effect on April 1, 2027.
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RBI/DOR/2026-27/211 DOR.ACC.REC.No.188/13-10-002/2026-27 July 30, 2026
Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026
Please refer to the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025 (hereinafter referred to as ‘the Directions’).
On a review, consequent to the issuance of the Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Fifth 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 (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026.
The Amendment Directions modify the Directions as under:
4(1) For Paragraph 197, the following shall be substituted, namely:
“For LCR disclosure template and related instructions, a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025.”
4(2) For Paragraph 243, the following shall be substituted, namely:
“For NSFR disclosure template and related instructions a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025.”
(Sunil T S Nair) Chief General Manager
