The amendments strengthen transparency around related party exposures in banks’ financial statements. Banks must now present a structured, tabular disclosure of exposures to related parties, covering loans and other arrangements, in the Notes to Accounts. The disclosures include aggregate loans sanctioned and outstanding, their proportion to total credit exposure, classification into Special Mention Accounts and Non-Performing Assets, and provisions made. The banks must disclose the value of contracts and arrangements awarded to, and outstanding with, related parties.
(Link: For Commercial Banks RBI Circular 181/2026 Dated 05/01/2026)
(Link: For Small Finance Banks RBI Circular 182/2026 Dated 05/01/2026)
(Link: For Local Area Banks RBI Circular 183/2026 Dated 05/01/2026)
(Link: For Regional Rural Banks RBI Circular 184/2026 Dated 05/01/2026)
(Link: For Urban Cooperative Banks RBI Circular 185/2026 Dated 05/01/2026)
(Link: For Rural Cooperative Banks RBI Circular 186/2026 Dated 05/01/2026)
(Link: For Non-Banking Financial Companies RBI Circular 187/2026 Dated 05/01/2026)
(Link: For All India Financial Institutions RBI Circular 188/2026 Dated 05/01/2026)