Notifications

RBI/2025-26/188 DOR.CRE.REC.389/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) – 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

RBI/2025-26/186 DOR.CRE.REC.387/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/185 DOR.CRE.REC.386/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/184 DOR.CRE.REC.384/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/183 DOR.CRE.REC.385/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Local Area Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/182 DOR.CRE.REC.383/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/181 DOR.CRE.REC.382/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026

Reserve Bank of India (All India Financial Institutions – Credit Risk Management) – Amendment Directions, 2026 Please refer to Reserve Bank of India (All India Financial Institutions - Credit Risk Management) Directions, 2025 (hereinafter referred to as ‘the Directions’). 2. On a review, in exercise of the powers conferred by Section 45L of the Reserve Bank of India Act, 1934 and all other provisions / laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues these Directions hereinafter specified.