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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..... g, Shastri Bhawan, Dr. R.P. Road, New Delhi - 110001 Dated:- 13th 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 subsidiaries of Corporates -reg. Sir, This Ministr .....

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..... uary, 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 consolidation. 3. This issues with the approval of comp .....

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