RESERVE BANK OF INDIA (SMALL FINANCE BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - SECOND AMENDMENT DIRECTIONS, 2026 (REVISED)(IIA) EXPOSURE TO CAPITAL MARKETSSR. NO.PARTICULARSCURRENT YEARPREVIOUS YEAR(I)(II)(III)(IV)(V)(VI)(VII)(VIII)(IX)(X)

Posted On: 2026-03-30

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

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').

2. 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, 1...

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RESERVE BANK OF INDIA (SMALL FINANCE BANKS - FINANCIAL STATEMENTS: PRESENTATION AND DISCLOSURES) - SECOND AMENDMENT DIRECTIONS, 2026 (REVISED)(IIA) EXPOSURE TO CAPITAL MARKETSSR. NO.PARTICULARSCURRENT YEARPREVIOUS YEAR(I)(II)(III)(IV)(V)(VI)(VII)(VIII)(IX)(X)