The RBI has issued the Second Amendment Directions for Non-Banking Financial Companies regarding the presentation and disclosure of financial statements, enhancing regulatory compliance requirements.
NBFCs - Financial Statements Presentation and Disclosures
On June 24, 2026, the Reserve Bank of India (RBI) published the Second Amendment Directions for Non-Banking Financial Companies (NBFCs), focusing on the presentation and disclosures of financial statements. This amendment seeks to streamline compliance expectations for NBFCs.
The directives build upon prior regulations established in the Reserve Bank of India (NBFCs – Financial Statements: Presentation and Disclosures) Directions of November 28, 2025, further specifying requirements to enhance clarity and transparency in financial reporting.
Practitioners representing NBFCs should ensure that their clients are well-informed of these updates and assist them in aligning their financial practices with the new directives to meet compliance requirements effectively.
Citations
- RBI Second Amendment Directions (2026)
