This document, issued by the Reserve Bank of India, outlines the specific disclosure requirements for Non-Banking Financial Companies (NBFCs) in their financial statements, particularly concerning notes to accounts. It details various aspects, including exposure to real estate and capital markets, sectoral exposure, related party disclosures, and corporate governance. The guidelines are applicable to all NBFCs and are effective for financial statements ending March 31, 2023, onwards, providing a comprehensive framework for transparency and regulatory compliance.