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ALM Disclosure Templates Updated for LCR and NSFR

Not yet independently checked — please confirm with the official RBI source below
Source: Reserve Bank of India · RBI/DOR/2026-27/205 · issued FY 2026-27 · ~1 min read
Quick answerRBI has amended the Asset Liability Management Directions to align LCR and NSFR disclosure templates with the Financial Statements and Capital Adequacy Directions. Banks must use these updated references from April 1, 2027.
The rule, in the simplest words
How it plays out — a real example

Ravi, the ALM head at a mid-sized bank, updates his team's reporting manual. He replaces the old LCR template link with the one from the Financial Statements Directions, ensuring the March 2028 quarterly report follows the new reference.

What changed

Paragraphs 204 and 250 of the ALM Directions have been substituted. The new wording directs banks to refer to the LCR and NSFR disclosure templates in the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 and the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Directions, 2025.

What it means for you

Banks must now obtain the LCR and NSFR disclosure templates from the referenced Financial Statements and Capital Adequacy Directions, ensuring consistency across regulatory reports. The amendment becomes effective on April 1 2027.

What you must do

Who it affects

Asset Liability Management teams, Regulatory reporting departments, Compliance officers, Treasury and risk management

❓ Common questions

When do these changes take effect?

The amendments come into force from April 1, 2027.

Do I need to change my LCR and NSFR calculation methods?

No, only the disclosure template references are updated; the underlying calculation methods remain as per the existing directions.

Which directions should I now refer to for LCR and NSFR templates?

Refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 and the Capital Adequacy Directions, 2025.

📜 Read the original circular — full text as issued by RBI
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On a review, consequent to the issuance of the Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Seventh Amendment Directions, 2026 , pertaining to Basel Pillar 3 disclosures, and in exercise of the powers conferred by the section 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified. 3. These Directions shall be called the Reserve Bank of India (Commercial Banks – Asset Liability Management) Second Amendment Directions, 2026. 4. The Amendment Directions modify the Directions as under: 4(1) For Paragraph 204, 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 (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Directions, 2025 .” 4(2) For Paragraph 250, 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 (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Directions, 2025 .” 5. The above amendments shall come into force from April 1, 2027. 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Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/DOR/2026-27/205 · issued FY 2026-27. The plain-English explanation above is BankPulse’s own independent summary.
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Key termsPlain-English definitions of terms in this circular — see the full Indian banking glossary. CRAR (Capital adequacy) · Tier 1 & Tier 2 capital · Risk-Weighted Assets (RWA) · LCR (Liquidity Coverage Ratio)
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Who does what — compliance checklist
💻 IT / Systems
  • Update your ALM disclosure templates for LCR and NSFR to reference the Financial Statements and Capital Adequacy Directions.
📜 Compliance
  • Train reporting teams on the new template sources before April 1, 2027.
  • Review current LCR and NSFR disclosures for alignment with the updated directions.
  • Coordinate with compliance to ensure no gaps in disclosure requirements.
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 (Asset Liability Management teams, Regulatory reporting departments, Compliance officers, Treasury and risk management), your first concrete step on “ALM Disclosure Templates Updated for LCR and NSFR” is: “Update your ALM disclosure templates for LCR and NSFR to reference the Financial Statements and Capital Adequacy Directions.” (RBI issued this FY 2026-27).

  1. Circular: RBI/DOR/2026-27/205 -- ALM Disclosure Templates Updated for LCR and NSFR
  2. Issued: FY 2026-27
  3. Action required: Update your ALM disclosure templates for LCR and NSFR to reference the Financial Statements and Capital Adequacy Directions.
  4. Action required: Train reporting teams on the new template sources before April 1, 2027.
  5. Action required: Review current LCR and NSFR disclosures for alignment with the updated directions.
  6. Action required: Coordinate with compliance to ensure no gaps in disclosure requirements.
  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.

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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.
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