Liquidity Coverage Ratio reporting: NBFCs must disclose LCR drivers, HQLA composition, funding concentration and currency mismatches quarterly.
NBFCs subject to specified asset-size thresholds must adopt and disclose a liquidity risk management framework covering policy, MIS, controls, maturity profiling and liquidity measurement. Deposit-taking and larger non-deposit NBFCs must report their Liquidity Coverage Ratio quarterly, explaining main drivers, changes over time, composition of High Quality Liquid Assets, funding concentration, derivative exposures, currency mismatches and other relevant inflows/outflows; LCR is HQLA divided by total net cash outflows over the next thirty days and data are to be simple averages of daily observations from the relevant financial year. (AI Summary)