Currently, Small Finance Banks may reckon the profits in current financial year for Capital to Risk Weighted Assets Ratio (CRAR) calculation on a quarterly basis provided the incremental provisions made for Non-Performing Assets (NPAs) at the end of the any of the four quarters of the previous financial year have not deviated more than 25 per cent from the average of the four quarters. RBI has reviewed the relevant provisions / Directions / guidelines and has proposed revisions in the matter. Additional comments or any attachments may also be submitted by email at capdor@rbi.org.in. Last date for submission of comments is April 29, 2026. Draft Amendment Directions |