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RBI prescribes additional disclosure to be made in financial statements by the NBFCs under Scale Based Regulations (SBR)

April 20, 2022
RBI specifies NBFCs are required to make certain additional disclosures in their financial statements in accordance with SBR framework. These disclosures are in addition to the existing disclosure requirements as specified. This circular is applicable to all NBFCs whereas certain disclosure requirements will be applicable to specific NBFC layers only. These guidelines shall be effective for annual financial statements for year ending Mar 31, 2023, and onwards.
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