AdvertisementThe Regulatory Update relates to the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026, issued on 30 July 2026 as an amendment to the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025, following 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/2026-27/211DOR.ACC.REC.No.188/13-10-002/2026-27 | Dated: July 30, 2026Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026Please refer to the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Directions, 2025 (hereinafter referred to as ‘the Directions’). These Directions shall be called the Reserve Bank of India (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026. The Amendment Directions modify the Directions as under:4(1) For Paragraph 197, the following shall be substituted, namely:“For LCR disclosure template and related instructions, a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025.” 4(2) For Paragraph 243, the following shall be substituted, namely:“For NSFR disclosure template and related instructions a bank shall refer to relevant instructions in Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025.”