RESERVE BANK OF INDIA (LOCAL AREA BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) SECOND AMENDMENT DIRECTIONS, 2026SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEARI)II)

Posted On: 2026-03-16

MUMBAI, India, March 16 -- Reserve Bank of India issued the following notification:

RBI/DOR/2025-26/246

DOR.ACC.REC.No.441/21.04.018/2025-26

March 16, 2026

Reserve Bank of India (Local Area Banks - Financial Statements: Presentation and Disclosures) Second Amendment Directions, 2026

Please refer to the 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 Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), and in exercise of the powers conferred by the section 35A of the Banking Regulation Ac...

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RESERVE BANK OF INDIA (LOCAL AREA BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) SECOND AMENDMENT DIRECTIONS, 2026SR. NO.PARTICULARSCURRENT YEARPREVIOUS YEARI)II)