MUMBAI, India, July 30 -- Reserve Bank of India issued the following notification:

RBI/DOR/2026-27/209

DOR.ACC.REC.No.187/21.04.018/2026-27

July 30, 2026

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

Please refer to the Reserve Bank of India (Payments 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 (Small Finance Banks - Prudential Norms on Capital Adequacy) Fifth Amendment Directions, 2026, pertaining to Basel Pillar 3 disclosures, and in exercise of the powers conferred by the section 35A of the Banking Regul...