RESERVE BANK OF INDIA (SMALL FINANCE BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - SECOND AMENDMENT DIRECTIONS, 2026SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEAR(I)(II)(III)(IV)(V)(VI)(VII)(VIII)(IX)(X)

Posted On: 2026-02-13

MUMBAI, India, Feb. 13 -- Reserve Bank of India issued the following notification:

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 Res...

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RESERVE BANK OF INDIA (SMALL FINANCE BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - SECOND AMENDMENT DIRECTIONS, 2026SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEAR(I)(II)(III)(IV)(V)(VI)(VII)(VIII)(IX)(X)