Second Amendment Directions for Small Finance Banks - Financial Statement Disclosures

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_________________________ RESERVE BANK OF INDIA ______________________ www.rbi.org.in RBI/2025-26/262 DOR.CRE.REC.454/21.04.018/2025-26 March 30, 2026

Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026 (Revised)

Please refer to the Reserve Bank of India (Small Finance Banks - Financial Statements Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

1. On a review, consequent to the issuance of the Reserve Bank of India (Small
   Finance Banks – Credit Facilities) Amendment Directions, 2026 (Revised) dated March 30, 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 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 (Revised) hereinafter specified.

2. The Amendment Directions (Revised) modify the Directions as under:
   3(1) In paragraph 10(5) titled ‘Exposures’ of ‘Chapter-III Disclosure in Financial

Statements – Notes to Accounts’ of the Directions, the following modifications shall be effected:

3(1)(i) Sub-paragraph 10(5)(ii) shall be deleted. 3(1) (ii) After sub-paragraph 10(5)(ii), the following new sub- paragraph (iia) shall be inserted:

 ,     ,      , 12/ 13 ,    , ,   - 400001  / Tel No: 22661602, 22601000    / Fax No: 022-2270 5691 Department of Regulation, Central Office, Central Office Building, 12th/ 13th Floor, Shahid Bhagat Singh Marg, Fort, Mumbai – 400001

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(iia) Exposure to Capital Markets (Amount in ₹ crore)

non-debt mutual fund schemes; units of REITs and InvITs and units of Alternative Investment Funds (AIFs) (including IPOs/FPOs/ESOPs), convertible bonds, convertible debentures, and units of non- fund schemes convertible bonds or convertible debentures or units of non- security by collateral of shares, convertible bonds, convertible debentures or units of non-debt mutual fund schemes. W strength of such collateral

infrastructure project in India respect of primary issue of shares or convertible bonds or convertible debentures or units of non-debt mutual fund schemes

clearing corporations of stock exchanges

permissible

Note: The capital market exposure reported in the table above shall be

computed in terms of Reserve Bank of India (Small Finance Banks – (iv) (x) Advances for any other purposes to the extent secured Trade exposures of a bank, which is acting as a (i) (ii) (iii) (vii) (viii) Direct investment in equity and preference shares; Advances to individuals for investment in shares Advances for any other purposes where shares or Loans sanctioned by a bank for financing the Underwriting commitments taken up by the banks in clearing member in equity derivative and commodity convertible bonds; convertible debentures; units of derivative transactions, to its client, including funded (ix) acquisition of the promoters’ shares in an existing Irrevocable Payment Commitments issued by (v) All credit facilities to Capital Market Intermediaries company, engaged in implementing or operating an custodian banks on behalf of its clients in favour of initial margins placed on behalf of clients, where here the advances are extended on the principal debt mutual fund schemes are taken as primary debt mutual Current Previous Sr. Particulars (vi) Financing to non-debt mutual fund schemes Total exposure to capital market (CMIs) No. Year Year

Concentration Risk Management) Directions, 2025 read with Reserve Bank of India (Small Finance Banks – Credit Facilities) Directions, 2025.

1. The above revised amendments shall come into force from the date a bank decides to implement the provisions of the Reserve Bank of India (Small Finance Banks – Credit Facilities) Amendment Directions, 2026 (Revised) dated March 30, 2026 or from July 1, 2026, whichever is earlier, and shall supersede the Reserve Bank of India (Small Finance Bank -- Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026 dated February 13, 2026. Vaibhav Chaturvedi (Chief General Manager)