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

RBI/2025-26/219
DOR.CRE.REC.410/21.04.018/2025-26
 

February 13, 2026

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

Please refer to the Reserve Bank of India (Small Finance Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as 'the Directions').
 

2. On a review, consequent to the issuance of the Reserve Bank of India (Small Finance Banks – Credit Facilities) Amendment Directions, 2026, and in exercise of the powers conferred by the sections 21 and 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.
 

3. The Amendment Directions modify the Directions as under:

3(1) In paragraph 10(5) titled 'Exposures' of 'Chapter-III Disclosure in Financial Statements – Notes to Accounts' of the Directions, the following modifications shall be effected:

3(1)(i) Sub-paragraph 10(5)(ii) shall be deleted.

3(2) After sub-paragraph 10(5)(ii), the following new sub- paragraph (iia) shall be inserted:

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