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Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks which are subsidiaries of Corporates -reg.

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..... ffairs 5 th Floor, A Wing, Shastri Bhawan, Dr. R.P. Road, New Delhi - 110001 Dated:- 13 th September, 2017 To All Regional Directors, All Registrar of Companies, All stakeholders Sub:- Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks which are s .....

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..... e RBI circular DBR.BP.BC.No.76/21.07.001/2015-16 dated 11 th February, 2016 on Implementation of Indian Accounting Standards (Ind AS) read with circular DBR.NBD.No.25/16.13.218/2016-17 dated 6th October, 2016 on Operating Guidelines for Payments Banks . However, the Payment Banks or Small Finance Banks shall provide the Ind AS financial data to its holding company for the purpose of consolidat .....

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