What is the RBI reference number for this direction?

The RBI reference number is RBI/DOR/2025-26/359, issued on November 28, 2025. This direction contains 5 chapters covering: Preliminary, Balance Sheet and Profit and Loss Account, Disclosure in Financial Statements – Notes to Accounts, Consolidated Financial Statements, Repeal and Other Provisions.

Disclosure & Reporting#21 of 35

Reserve Bank of India (Non-Banking Financial Companies – Financial Statements: Presentation and Disclosures) Directions, 2025

RBI Reference

RBI/DOR/2025-26/359

Date of Issue

November 28, 2025

Chapters

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Overview

About This Direction

Mandates the format and disclosure requirements for NBFC financial statements. Covers preparation of balance sheet and profit and loss accounts, applicable accounting standards, specific guidance on IndAS application, comprehensive disclosure requirements in notes to accounts, and consolidated financial statement preparation.

Table of Contents

Chapter-wise Structure

01Preliminary

02Balance Sheet and Profit and Loss Account

03Disclosure in Financial Statements – Notes to Accounts

04Consolidated Financial Statements

05Repeal and Other Provisions

Source & Attribution: This document is issued by the Reserve Bank of India under reference RBI/DOR/2025-26/359 dated November 28, 2025. It is a public regulatory document reproduced here for informational and compliance purposes. For the authoritative version, please refer to rbi.org.in.

Previous Direction

20. Treatment of Wilful Defaulters and Large Defaulters

Next Direction

22. Prudential Norms on Declaration of Dividends

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