meta_id 3366845

On July 30, 2026, the Reserve Bank of India (RBI) issued the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Eighth Amendment Directions, 2026. The amendment modifies the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025, following a review consequent to the issuance of the Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Seventh Amendment Directions, 2026, which pertained to Basel Pillar 3 disclosures. The RBI exercised its powers under Section 35A of the Banking Regulation Act, 1949, to issue these amendments in the public interest. The amendment directions make two key modifications to the existing directions. First, Paragraph 10(2)(ii) and 10(2)(iii), which contained disclosures on Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) respectively, stand deleted. Second, Paragraph 10(13), which contained disclosures on remuneration, stands deleted. These deletions streamline the disclosure requirements for commercial banks operating in India. The amendments apply to all commercial banks regulated by the RBI and will come into force on April 1, 2027. This effective date provides banks with sufficient time to adjust their financial reporting processes and systems to comply with the revised disclosure framework. The changes align India's regulatory approach with evolving prudential standards and reduce redundant disclosure obligations for commercial banks.