Regulating Commercial Banking

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.

Reserve Bank of India (Rural Co-operative Banks– Credit Risk Management) – Amendment Directions, 2026 Please refer to Reserve Bank of India (Rural Co-operative Banks – Credit Risk Management) Directions, 2025 (hereinafter referred to as ‘the Directions’). 2. On a review, in exercise of the powers conferred by the Sections 21 and 35A read with Section 56 of the Banking Regulation Act, 1949; 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:

RBI/2025-26/174 DOR.CRE.REC.375/07-02-002/2025-26 January 05, 2026 Reserve Bank of India (Small Finance Banks – Credit Risk Management) – Amendment Directions, 2026

RBI/2025-26/173 DOR.CRE.REC.374/07-02-001/2025-26 January 05, 2026 Reserve Bank of India (Commercial Banks – Credit Risk Management) – Amendment Directions, 2026

RBI/2025-26/167 DOR.CRE.REC.371/21.04.018/2025-26 January 1, 2026 Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Amendment Directions, 2026