Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

**Executive Summary** This document outlines Amendment Directions issued by the Reserve Bank of India (RBI) on January 05, 2026, regarding financial statement presentation and disclosures for All India Financial Institutions (AIFIs). It amends the existing "Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) Directions, 2025" to include specific disclosure requirements for exposures to related parties. The amendments are effective from April 1, 2026, although AIFIs may choose to implement them earlier. **Key Points / Main Content** * **Amendment to Disclosure Requirements:** * Chapter-IV of the Directions is amended to include a new sub-sub paragraph (vi) under sub-paragraph 19(9) on ‘Credit concentration risk’. * The new paragraph, titled "Exposures to Related Parties," mandates specific disclosures related to exposures to related parties as defined in the "Reserve Bank of India (All India Financial Institutions – Credit Risk Management) Directions, 2025". * **Disclosure Table Requirements:** * AIFIs must disclose the following details related to related parties in a table format (amounts in ₹ crore): * Aggregate value of loans sanctioned to related parties during the year. * Aggregate value of outstanding loans to related parties as on 31st March. * Aggregate value of outstanding loans to related parties as a proportion of total credit exposure as on 31st March. * Aggregate value of outstanding loans to related parties which are categorized as (i) Special Mention Accounts as on 31st March; (ii) Non-Performing Assets as on 31st March. * Amount of provisions held in respect of loans to related parties as on 31st March. * Aggregate value of contracts and arrangements awarded to related parties during the year. * Aggregate value of outstanding contracts and arrangements involving related parties as on 31st March. * The table will present both the "Previous Year" and "Current Year" figures. * **Effective Date:** The amendments come into force from April 1, 2026. AIFIs have the option to implement the changes earlier. **Impact Analysis** **Stakeholder: All India Financial Institutions (AIFIs)** * **Impact:** AIFIs need to incorporate new disclosure requirements regarding their exposures to related parties in their financial statements. This involves collecting and reporting specific data points as outlined in the amendment directions. * **Action Required:** AIFIs must update their financial reporting systems and processes to capture and present the required information in the specified format, starting April 1, 2026, or earlier if they choose. They will also have to review and understand the "Reserve Bank of India (All India Financial Institutions – Credit Risk Management) Directions, 2025" to accurately identify related parties.

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