The Reserve Bank of India (RBI) on January 05, 2026, issued amendment Directions on Credit Risk Management and Financial Disclosures.
The RBI on October 03, 2025, issued eight draft Directions on Lending to Related Parties applicable to various regulated entities, including commercial banks, small finance banks, regional rural banks, local area banks, co-operative banks, non-banking financial companies, and all-India financial institutions, and invited feedback from stakeholders. The draft Directions were intended to introduce a harmonised, principle-based framework for lending to related parties, while rationalising the existing regulatory provisions. The RBI has examined the feedback received on the drafts and has incorporated the resulting modifications into the final Directions, with a statement summarising the stakeholder feedback.
Accordingly, the Reserve Bank has today issued the following Amendment Directions, with updates as and when they become effective.
• Reserve Bank of India (Commercial Banks - Credit Risk Management) Amendment Directions, 2026;
• Reserve Bank of India (Small Finance Banks - Credit Risk Management) Amendment Directions, 2026;
• Reserve Bank of India (Local Area Banks - Credit Risk Management) Amendment Directions, 2026;
• Reserve Bank of India (Regional Rural Banks - Credit Risk Management) Amendment Directions, 2026;
• Reserve Bank of India (Urban Co-operative Banks - Credit Risk Management) Amendment Directions, 2026;
• Reserve Bank of India (Rural Co-operative Banks - Credit Risk Management) Amendment Directions, 2026.
• Reserve Bank of India (Non-Banking Financial Companies- Credit Risk Management) Amendment Directions, 2026.
• Reserve Bank of India (All India Financial Institutions- Credit Risk Management) Amendment Directions, 2026.
• Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
• Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
• Reserve Bank of India (Local Area Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
• Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures – Amendment Directions, 2026
• Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
• Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
• Reserve Bank of India (Non- Banking Financial Companies – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
• Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026
[Press Release: 2025-2026/1856]
