AdvertisementThe Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Second Amendment Directions, 2026, issued on 30 July 2026 as an amendment to the Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Directions, 2025. The amendment follows 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. Reserve Bank of IndiaRBI/DOR/2026-27/209DOR.ACC.REC.No.187/21.04.018/2026-27 | Dated: July 30, 2026Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Second Amendment Directions, 2026Please refer to the Reserve Bank of India (Payments Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’). These Directions shall be called the Reserve Bank of India (Payments Banks Presentation and Disclosures) Second Amendment Directions, 2026. The Amendment Directions modify the Directions as under:Paragraph 10(11) on disclosures on remuneration shall stand deleted.