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SFB ALM Disclosure References Updated

Not yet independently checked — please confirm with the official RBI source below
Source: Reserve Bank of India · RBI/DOR/2026-27/211 · issued FY 2026-27 · ~1 min read
Quick answerRBI amended Small Finance Banks' Asset Liability Management Directions to replace paragraphs 197 (LCR) and 243 (NSFR) with references to the 2025 Financial Statements and Capital Adequacy Directions. Effective April 1, 2027.
The rule, in the simplest words
How it plays out — a real example

Priya, the ALM head at a small finance bank, updates her team's reporting checklist. She replaces the old LCR template reference with the one from the 2025 Financial Statements Directions, ensuring her report after April 1, 2027 matches RBI's new format.

What changed

Paragraphs 197 (LCR disclosure) and 243 (NSFR disclosure) in the 2025 ALM Directions were replaced. SFBs must now refer to the 2025 Financial Statements and Capital Adequacy Directions for LCR and NSFR disclosure templates and instructions.

What it means for you

SFBs need to update their reporting systems to reference the 2025 Financial Statements and Capital Adequacy Directions for LCR and NSFR disclosure formats. Banks should train compliance teams on the new cross-referenced templates before the April 2027 deadline.

What you must do

Who it affects

Small Finance Banks, ALM teams at SFBs, Compliance and reporting departments

❓ Common questions

Why did RBI change the disclosure reference?

Consequent to the issuance of the Capital Adequacy Fifth Amendment Directions, 2026, pertaining to Basel Pillar 3 disclosures.

When must we start using the new references?

From April 1, 2027.

Do we need to change our LCR and NSFR calculations?

The source does not address calculation methods; only disclosure template references change.

📜 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 (Small Finance Banks - Prudential Norms on Capital Adequacy) Fifth 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 (Small Finance Banks – Asset Liability Management) Amendment Directions, 2026. 4. 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 .” 5. The above amendments shall come into force from April 1, 2027. (Sunil T S Nair) Chief General Manager 2026 All Months January February March April May June July August September October November December 2025 All Months January February March April May June July August September October November December 2024 All Months January February March April May June July August September October November December 2023 All Months January February March April May June July August September October November December 2022 All Months January February March April May June July August September October November December 2021 All Months January February March April May June July August September October November December 2020 All Months January February March April May June July August September October November December 2019 All Months January February March April May June July August September October November December 2018 All Months January February March April May June July August September October November December 2017 All Months January February March April May June July August September October November December Archives 2016 All Months January February March April May June July August September October November December 2015 All Months January February March April May June July August September October November December 2014 All Months January February March April May June July August September October November December 2013 All Months January February March April May June July August September October November December 2012 All Months January February March April May June July August September October November December 2011 All Months January February March April May June July August September October November December 2010 All Months January February March April May June July August September October November December 2009 All Months January February March April May June July August September October November December 2008 All Months January February March April May June July August September October November December 2007 All Months January February March April May June July August September October November December 2006 All Months January February March April May June July August September October November December 2005 All Months January February March April May June July August September October November December 2004 All Months January February March April May June July August September October November December 2003 All Months January February March April May June July August September October November December 2002 All Months January February March April May June July August September October November December 2001 All Months January February March April May June July August September October November December 2000 All Months January February March April May June July August September October November December 1999 All Months January February March April May June July August September October November December 1998 All Months January February March April May June July August September October November December 1997 All Months January February March April May June July August September October November December 1996 All Months January February March April May June July August September October November December 1995 All Months January February March April May June July August September October November December 1994 All Months January February March April May June July August September October November December 1993 All Months January February March April May June July August September October November December 1992 All Months January February March April May June July August September October November December 1991 All Months January February March April May June July August September October November December Top Back to previous page More Links : Bank Holidays Banking Glossary Citizen's Charter Complaints Contact Us COVID-19 Measures E-LMS Events FAQs Financial Education Forms IFSC/MICR Codes Important Websites Opportunities @ RBI RBI Clarifications RBI Kehta Hai RBI’s Vision and Values (1257 kb)--> Right to Information Act Tenders Follow RBI RSS Twitter YouTube Instagram Facebook LinkedIn © Reserve Bank of India. 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Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/DOR/2026-27/211 · issued FY 2026-27. The plain-English explanation above is BankPulse’s own independent summary.
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Topics: Capital / Basel
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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)
Related circulars · Department of Regulation
SFB Financial Statement Disclosures: LCR, NSFR, Remuneration RemovedSFB Governance: Share-Linked Pay & Disclosure Rules UpdatedRBI Finalises Deposit Interest Rate Rules for BanksALM Disclosure Templates Updated for LCR and NSFRUCB SLR Exemption on Govt Securities Phased Out
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Who does what — compliance checklist
💻 IT / Systems
  • Review the 2025 Financial Statements and Capital Adequacy Directions for LCR and NSFR disclosure templates.
  • Prepare systems to adopt the changes from April 1, 2027.
📜 Compliance
  • Update internal ALM reporting manuals to reference the new disclosure sources.
  • Train ALM and compliance staff on the revised cross-referencing 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 (Small Finance Banks, ALM teams at SFBs, Compliance and reporting departments), your first concrete step on “SFB ALM Disclosure References Updated” is: “Review the 2025 Financial Statements and Capital Adequacy Directions for LCR and NSFR disclosure templates.” (RBI issued this FY 2026-27).

  1. Circular: RBI/DOR/2026-27/211 -- SFB ALM Disclosure References Updated
  2. Issued: FY 2026-27
  3. Action required: Review the 2025 Financial Statements and Capital Adequacy Directions for LCR and NSFR disclosure templates.
  4. Action required: Update internal ALM reporting manuals to reference the new disclosure sources.
  5. Action required: Train ALM and compliance staff on the revised cross-referencing requirements.
  6. Action required: Prepare systems to adopt the changes from April 1, 2027.
  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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