Home › Circulars › RBI notification 13647

RBI Amends LCR and NSFR Disclosure Rules for Banks

Current · Source: Reserve Bank of India · official publication, rbi.org.in · ~1 min read
Quick answerRBI has updated the LCR and NSFR disclosure templates for commercial banks, effective April 1, 2027. Banks must now refer to the Financial Statements: Presentation and Disclosures Directions, 2025 and the Prudential Norms on Capital Adequacy Directions, 2025 for these disclosures, replacing earlier references in the Asset Liability Management Directions.
The rule, in the simplest words
How it plays out — a real example

Ravi, the ALM head at a mid-sized bank, is preparing the quarterly LCR report. He checks the amended directions and sees that from next April, he must use the disclosure template from the Financial Statements Directions instead of the old one. He updates his team's checklist and schedules a training session to avoid errors.

What changed

RBI substituted Paragraph 204 (LCR disclosure) and Paragraph 250 (NSFR disclosure) in the Asset Liability Management Directions, 2025. The new text directs banks to use the disclosure templates and instructions from the Financial Statements: Presentation and Disclosures Directions, 2025 and the Prudential Norms on Capital Adequacy Directions, 2025, instead of the previous standalone references.

What it means for you

Banks must align their LCR and NSFR reporting with the updated Financial Statements and Capital Adequacy Directions, ensuring consistency across regulatory filings. This change streamlines disclosure requirements, but requires banks to update their reporting systems and training by the effective date.

What you must do

Who it affects

Commercial banks in India, Asset Liability Management (ALM) teams, Regulatory reporting and compliance departments, Finance and disclosure teams

❓ Common questions

When do these amendments take effect?

The amendments come into force from April 1, 2027.

What specific disclosures are affected?

The LCR (Liquidity Coverage Ratio) disclosure template and NSFR (Net Stable Funding Ratio) disclosure template are affected.

Do I need to change my current reporting?

Yes, from April 1, 2027, you must use the disclosure templates and instructions from the Financial Statements and Capital Adequacy Directions, 2025, instead of the previous references in the Asset Liability Management Directions.

🧰 Tools — save, print, templates & related
Most relevant forBranch Manager — Private Bank / SFBBranch Manager — PSU / Co-op / RRB (sanctioning powers)Credit Manager / UnderwritingRCU / Fraud Control UnitLegal / Documentation & Recovery-LegalTechnical / Valuation
🛠 Banker’s toolkit — checklists & reply templates →
Who does what — compliance checklist
💻 IT / Systems
  • Update your LCR and NSFR disclosure templates to match the Financial Statements and Capital Adequacy Directions, 2025.
📜 Compliance
  • Train ALM and reporting teams on the new reference documents before April 1, 2027.
  • Review current LCR and NSFR reporting processes to ensure compliance with the amended directions.
  • Coordinate with your compliance and finance departments to align internal policies with the updated disclosure framework.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are an IT/Systems lead at a bank this circular applies to (Commercial banks in India, Asset Liability Management (ALM) teams, Regulatory reporting and compliance departments, Finance and disclosure teams), your first concrete step on “RBI Amends LCR and NSFR Disclosure Rules for Banks” is: “Update your LCR and NSFR disclosure templates to match the Financial Statements and Capital Adequacy Directions, 2025.”.

  1. Circular: https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=13647&Mode=0 -- RBI Amends LCR and NSFR Disclosure Rules for Banks
  2. Issued: 31 Jul 2026, 04:26 IST
  3. Action required: Update your LCR and NSFR disclosure templates to match the Financial Statements and Capital Adequacy Directions, 2025.
  4. Action required: Train ALM and reporting teams on the new reference documents before April 1, 2027.
  5. Action required: Review current LCR and NSFR reporting processes to ensure compliance with the amended directions.
  6. Action required: Coordinate with your compliance and finance departments to align internal policies with the updated disclosure framework.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

💬 Banker Discussion

Discuss this circular with fellow bankers — reply, upvote what helps, report what doesn’t belong. Be professional; no client data. Views are the commenter’s own, not BankPulse’s.

Loading comments…
BankPulse Compliance Evidence Pack — generated 31 Jul 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=13647&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
Public beta — plain-English informational summaries. Always verify against the official RBI source (circular number cited on every page) before making compliance, credit, treasury, audit, or operational decisions. · Join our WhatsApp channel ↗
—