RBI Financial Statements Amendment Directions, 2026 – Key Disclosure Update

The Reserve Bank of India (RBI) has issued the Commercial Banks – Financial Statements: Presentation and Disclosures Amendment Directions, 2026, amending the existing Directions, 2025 to align financial statement disclosures with the revised concentration risk management framework.

Issued under Sections 21 and 35A of the Banking Regulation Act, 1949, the amendment updates Schedule 1 – Capital disclosure requirements. Banks incorporated outside India must now separately disclose, by way of a note, the amount of capital held as deposits under Section 11(2) of the Act that is earmarked as Credit Risk Mitigation (CRM) for non-centrally cleared derivative exposures to the Head Office (including overseas branches). Such earmarked amounts are to be clearly stated as excluded from regulatory capital and other statutory requirements, with comparative figures for the previous year.

The amendment will be effective from the date a bank implements the relevant provisions of the Concentration Risk Management Amendment Directions, 2025, or April 1, 2026, whichever is earlier.

https://www.rbi.org.in/Scripts/BS_CircularIndexDisplay.aspx?Id=13243

RBI Updates Capital Adequacy Norms for NBFC Infrastructure Loans

The Reserve Bank of India (RBI) has issued the Non-Banking Financial Companies – Prudential Norms on Capital Adequacy Amendment Directions, 2026, amending the existing Directions, 2025 under Chapter III-B of the RBI Act, 1934.

The amendment revises risk weights for NBFC loans to High-quality infrastructure projects (as defined under the NBFC – Concentration Risk Management Amendment Directions, 2026):

• 75% risk weight where at least 2% of the sanctioned project debt has been repaid
• 50% risk weight where at least 5% of the sanctioned project debt has been repaid

The repayment threshold is to be calculated on the total sanctioned project debt, including any additional loans for the same project. If the project later fails to meet the qualifying conditions, the applicable higher risk weights will apply.

The directions take effect from April 1, 2026, or an earlier date if adopted by the NBFC. Existing lower risk weights may continue until the next review or renewal, or March 31, 2027, whichever is earlier.

https://www.rbi.org.in/Scripts/BS_CircularIndexDisplay.aspx?Id=13244

RBI Defines “High-Quality Infrastructure Projects” for NBFC Concentration Risk Framework

The Reserve Bank of India (RBI) has issued the Non-Banking Financial Companies – Concentration Risk Management Amendment Directions, 2026, amending the existing Directions, 2025 under Chapter III-B of the RBI Act, 1934.

The amendment introduces a formal classification of “High-quality infrastructure projects” for the purpose of infrastructure lending by NBFCs. Infrastructure loans will be classified under this category only if all prescribed conditions are met, including:

• Completion of at least one year of operations after commencement of commercial operations, without breach of material covenants
• Classification of the exposure as standard in the lender’s books
• Revenue linked to a government or statutory concession/contract with protection of rights throughout the concession period
• Strong lender protection under contractual arrangements, including escrow or trust and retention mechanisms, pari-passu charge on assets, and safeguards in case of early termination
• Adequate arrangements to meet working capital and future funding requirements
• Restrictions on the borrower from creating additional debt or encumbrances without lender consent

The Amendment Directions will apply from the date an NBFC adopts the Prudential Norms on Capital Adequacy Amendment Directions, 2026, or from April 1, 2026, whichever is earlier.

https://www.rbi.org.in/Scripts/BS_CircularIndexDisplay.aspx?Id=13245

RBI Introduces MTSS Business Return Reporting Through CIMS

Following the launch of the Reserve Bank of India’s next-generation data warehouse, the Centralised Information Management System (CIMS), the RBI has commenced reporting of the MTSS Business return through the CIMS portal.

Under this framework, the MTSS Business return (Return Code: R103) is required to be submitted on a monthly basis, starting from the December 2025 reporting period, in accordance with the prescribed reporting guidelines. All submissions must be made through the CIMS portal.

For each reporting entity, Admin Users have been created in CIMS. The responsibility for creating login credentials for users submitting the return rests with the respective Admin Users.

As per the existing reporting timeline, the return for each month must be submitted by the 7th of the succeeding month (for example, the return for December 2025 is due by January 7, 2026). These instructions are issued under Section 12 read with Section 19 of the Payment and Settlement Systems Act, 2007, and non-compliance may attract penal action.

https://www.rbi.org.in/Scripts/BS_CircularIndexDisplay.aspx?Id=13246

RBI Mandates Monthly WLA Statistics Return Filing Through CIMS

Following the launch of the Reserve Bank of India’s next-generation data warehouse, the Centralised Information Management System (CIMS), the RBI has initiated online reporting of the WLA Statistics return through the CIMS portal.

The WLA Statistics return (Return Code: R330) is required to be submitted on a monthly basis, starting from the December 2025 reporting period, in line with the prescribed reporting guidelines. All submissions must be made through the CIMS portal.

For each reporting entity, Admin Users have been created in CIMS. The Admin Users are responsible for creating login credentials for the users who will submit this return.

As per the existing reporting schedule, the return for each month must be filed by the 7th of the succeeding month (for example, the December 2025 return is due by January 7, 2026). These instructions are issued under Section 12 read with Section 19 of the Payment and Settlement Systems Act, 2007, and non-compliance may attract penal action.

https://www.rbi.org.in/Scripts/BS_CircularIndexDisplay.aspx?Id=13247

RBI PPI Returns Now to be Filed via CIMS

The Reserve Bank of India’s Centralised Information Management System (CIMS) now supports reporting of Prepaid Payment Instrument (PPI) returns.

Submissions start from December 2025. Admin Users in CIMS must create login credentials for users submitting these returns. All filings must follow RBI guidelines via the CIMS portal. Non-compliance may attract penalties under the Payment and Settlement Systems Act, 2007.

https://www.rbi.org.in/Scripts/BS_CircularIndexDisplay.aspx?Id=13248