This is applicable to all NBFCs.
The Annex specifies the applicability of specific disclosure requirements to specific NBFC layers as per Scale Based Regulation.
It may be noted that disclosure requirements applicable to lower layers of NBFCs will be applicable to NBFCs in higher layers.
These guidelines shall be effective for annual financial statements for year ending March 31, 2023, and onwards.
Annex : https://rbidocs.rbi.org.in/rdocs/content/pdfs/NOTI26_AN.pdf
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