RBI

Commercial Bank Financial Statement Disclosure Requirements - Third Amendment

The Reserve Bank of India issued its Third Amendment Directions (RBI/2025-26/257) to the Commercial Banks Financial Statements Presentation and Disclosures Directions, 2025, effective March 30, 2026. The amendment modifies Chapter-III disclosure requirements by deleting sub-paragraph 10(5)(ii) and inserting a new sub-paragraph (iia) establishing detailed disclosure requirements for bank exposures to capital markets, including a standardized table format for reporting such exposures. All commercial banks operating in India are required to comply with these revised disclosure norms.

Commercial Banks Financial Services Amendment Directions

The Reserve Bank of India issued amendment directions modifying paragraph 18(4) of Chapter-III of the Commercial Banks – Undertaking of Financial Services Directions. The amendments revise provisions on acquisition finance and bridge finance for promoter's stakes in new companies, and update lending terms for individuals against eligible securities. Banks must implement these changes by July 1, 2026 or upon deciding to implement the related Credit Facilities Amendment Directions, whichever is earlier.

Small Finance Banks Financial Statement Amendment Capital Market Exposures

The Reserve Bank of India issued amendment directions on March 30, 2026, modifying Small Finance Banks' financial statement disclosure requirements. The amendment deletes sub-paragraph 10(5)(ii) and inserts new sub-paragraph (iia) establishing detailed capital market exposure reporting with a nine-category disclosure table. Small Finance Banks must report current and previous year figures for direct equity investments, advances for capital market purposes, credit facilities to intermediaries, and underwriting commitments.

Small Finance Banks Credit Facilities Amendment Directions

The Reserve Bank of India issued revised amendment directions modifying the Small Finance Banks – Credit Facilities Directions, 2025. The amendments introduce new definitions for key terms including Capital Market Intermediaries, Eligible Securities, Loan to Value ratios, and Margin requirements. These changes affect how Small Finance Banks extend credit facilities against securities and manage collateral.

Commercial Banks Undertaking Financial Services Amendment Directions 2026

The Reserve Bank of India issued Amendment Directions (Revised) modifying paragraph 18(4) of Chapter-III of the Commercial Banks – Undertaking of Financial Services Directions, 2025. The amendments replace provisions on acquisition finance and bridge finance for promoter's stakes in new companies and lending to individuals against eligible securities. These changes take effect from the date banks implement the related Credit Facilities Amendment Directions or July 1, 2026, whichever is earlier.

RBI capital adequacy directions amended for commercial banks

RBI capital adequacy directions amended for commercial banks

Commercial Banks Financial Statement Disclosure Amendments - Capital Markets Exposures

RBI issued Third Amendment Directions (2026) amending Commercial Banks – Financial Statements: Presentation and Disclosures Directions. The amendment deletes sub-paragraph 10(5)(ii) and inserts new sub-paragraph (iia) regarding 'Exposure to Capital Markets' disclosure requirements. Banks must now provide detailed line-item disclosures for capital market exposures including direct equity investments, IPO financing, acquisition finance, and underwriting commitments.

Small Finance Banks Concentration Risk Management Amendment

The RBI issued revised amendment directions to Small Finance Banks regarding Concentration Risk Management. The amendment adds new definitions (Capital Market Intermediaries, Collateral Security, Non-debt Mutual Funds, Primary Security) and introduces paragraph 28A defining Capital Market Exposures (CME) to include both direct and indirect fund-based and non-fund-based exposures through investment and credit channels. Small Finance Banks must update their risk management frameworks to incorporate these revised CME definitions.

Small Finance Banks Capital Adequacy Amendment Directions

The Reserve Bank of India issued revised Second Amendment Directions to the Small Finance Banks Prudential Norms on Capital Adequacy, modifying paragraph 74(6) regarding irrevocable payment commitments issued by banks to clearing corporations on behalf of clients. The amendment clarifies that while such commitments carry a 100% Credit Conversion Factor (CCF) as financial guarantees, capital must only be maintained on the portion reckoned as Capital Market Exposure (CME) with a 125% risk weight. The directions supersede the previous February 13, 2026 amendment.

India's International Investment Position (IIP) - December 2025

The Reserve Bank of India released India's International Investment Position data for end-December 2025. Net claims of non-residents on India declined by $10.9 billion from end-September 2025, standing at $260.5 billion. The decline was driven by a $12.8 billion increase in Indian residents' overseas financial assets, exceeding the $1.9 billion rise in foreign-owned assets in India.