The Reserve Bank of India has issued the Financial Statements: Presentation and Disclosures Amendment Directions, 2026 applicable to Small Finance Banks, Local Area Banks, Regional Rural Banks, Urban Co-operative Banks, Rural Co-operative Banks, Non-Banking Financial Companies and All India Financial Institutions, amending the respective Directions relating to presentation and disclosure of financial statements.
The Amendment Directions have been issued consequent to the issuance of the RBI Credit Risk Management Amendment Directions, 2026. The amendments provide for additional disclosures in the Notes to Accounts relating to exposures to related parties, in accordance with the definitions prescribed under the applicable Credit Risk Management Directions.
The amendments require disclosure, in the prescribed format, of aggregate value of loans sanctioned to related parties during the year, outstanding loans as on 31st March, proportion of such exposures to total credit exposure, classification as Special Mention Accounts and Non-Performing Assets, provisions held, and details of contracts and arrangements involving related parties during the year and outstanding as at the end of the financial year.
The Financial Statements: Presentation and Disclosures – Amendment Directions, 2026 shall come into force from April 1, 2026. Banks, financial institutions, non-banking financial companies and co-operative banks may, however, decide to implement the amendments in entirety from an earlier date.
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