MUMBAI, India, Jan. 5 -- Reserve Bank of India issued the following notification:

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

Please refer to Reserve Bank of India (Local Area Banks - 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 (Local Area Banks - Credit Risk Management) - Amendment Directions, 2026, and in exercise of the powers conferred by the sections 21 and 35A of the Banking Regulation Act, 1949 and all other provisions / laws enabling the Res...