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Extension of timeline for finalization of audited accounts

RBI/2020-21/11
DoR (NBFC) (PD) CC. No. 114/03.10.001/2020-21

July 06, 2020

All Non-Banking Financial Companies (NBFCs)

Madam/ Dear Sir,

Extension of timeline for finalization of audited accounts

Please refer to para 18(2) of the Master Direction on Systemically Important Non-Deposit taking Company and Deposit taking Company (Reserve Bank) Directions, 2016 and Non-Systemically Important Non-Deposit taking Company (Reserve Bank) Directions, 2016, as per which every applicable NBFC shall finalise its balance sheet within a period of 3 months from the date to which it pertains.

2. In view of the on-going situation and taking in to account the feedback received from various stakeholders, it has been decided that every applicable NBFC shall finalise its balance sheet within a period of 3 months from the date to which it pertains or any date as notified by SEBI for submission of financial results by listed entities.

Yours faithfully,

(Manoranjan Mishra)
Chief General Manager


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