RESERVE BANK OF INDIA (NON-BANKING FINANCIAL COMPANIES - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) DIRECTIONS, AMENDMENT DIRECTIONS, 2026SL NO.PARTICULARSPREVIOUS YEARCURRENT YEARA. LOANS TO RELATED PARTIES1234 5B. CONTRACTS AND ARRANGEMENTS INVOLVING RELATED PARTIES67

MUMBAI, India, Jan. 5 -- Reserve Bank of India issued the following notification:

RBI/2025-26/187

DOR.CRE.REC.388/21.04.018/2025-26

January 05, 2026

Reserve Bank of India (Non-Banking Financial Companies - Financial Statements: Presentation and Disclosures) Directions, Amendment Directions, 2026

Please refer to Reserve Bank of India (Non-Banking Financial Companies - 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 (Non-Banking Financial Companies - Credit Risk Management) - Amendment Directions, 2026, and in exercise of the powers conferred by the 45JA, 45L and 45M of the Reserve Bank of India Ac...