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

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

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 Act, 1934; Sections 30A and 32 of the National Housing Bank Act, 1987 and Section 6 of the Factoring Regulation Act, 2011 and all other provisions / 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 modifies the Directions as under:

3(1) In Chapter-III ‘Disclosure in Financial Statements – Notes to Accounts’, a new sub-paragraph (9A) shall be inserted after sub-paragraph 21(9), as given below:

21(9A) Exposures to Related Parties

Details of exposures to related parties as defined in Reserve Bank of India (Non-Banking Financial Companies – Credit Risk Management) Directions, 2025 shall be disclosed as per the following table:

(Amount in ₹ crore)
Sl No.	Particulars	Previous Year	Current Year
A. Loans to Related Parties
1	Aggregate value of loans sanctioned to related parties during the year
2	Aggregate value of outstanding loans to related parties as on 31st March
3	Aggregate value of outstanding loans to related parties as a proportion of total credit exposure as on 31st March
4	Aggregate value of outstanding loans to related parties which are categorized as:
	(i) Special Mention Accounts as on 31st March
	(ii) Non-Performing Assets as on 31st March
5	Amount of provisions held in respect of loans to related parties as on 31st March
B. Contracts and Arrangements involving Related Parties
6	Aggregate value of contracts and arrangements awarded to related parties during the year
7	Aggregate value of outstanding contracts and arrangements involving related parties as on 31st March

4. The above amendments shall come into force from April 1, 2026. NBFCs may however decide to implement the amendments in entirety from an earlier date.

Vaibhav Chaturvedi
(Chief General Manager)