RESERVE BANK OF INDIA (SMALL FINANCE BANKS - PRUDENTIAL NORMS ON CAPITAL ADEQUACY) THIRD AMENDMENT DIRECTIONS, 2026"TABLE 14: ADD-ON FACTORS FOR MARKET-RELATED OFF-BALANCE SHEET ITEMS". ADD-ON FACTOR (PER CENT)INTEREST RATE CONTRACTSEXCHANGE RATE CONTRACTS AND GOLDEQUITIESPRECIOUS METALS EXCEPT GOLDOTHER COMMODITIES

MUMBAI, India, March 10 -- Reserve Bank of India issued the following notification:

RBI/2025-26/239

DOR.MRG.REC.No.434/21-01-002/2025-26

March 10, 2026

Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Third Amendment Directions, 2026

Please refer to paragraph 75 on 'Treatment of total Counterparty Credit Risk' of the Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Directions, 2025. It has been decided to amend these instructions to provide greater clarity and to largely align the guidelines with international standards.

2. Accordingly, in exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the...