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RBI Widens Related Party Transaction Regulations Comes into effect from April 2026

 

  • Coverage: Now includes promoters, key management personnel (KMPs), shareholders holding >5% equity, entities with significant influence, and their relatives.
  • Relevance: Commercial Banks, Small Finance Banks, Cooperative Banks, NBFCs, and All India Financial Institutions.
  • Objective: Harmonize lending to related parties, make legacy provisions more logical, and establish a harmonized regulatory framework.
  • Materiality Thresholds (Board Sanction Required for Loans Over):
  • Banks with asset size >Rs10 lakh crore – Rs50 crore
  • Banks with assets Rs1–10 lakh crore – Rs10 crore
  • Small banks – Rs5 crore

Permitted Advances:

  • Advance to public trusts where trustee is a director.
  • Advance to directors supported by government securities, insurance, or fixed deposits (LTV ≤100%).
  • Personal advances to employee-directors according to employee norms; non-investment advances for directors/CEOs within prudential limits.
  • Relevance: Improves monitoring of large related-party exposures and reinforces governance in the financial sector.

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