The Reserve Bank of India (RBI) on March 16, 2026, issued the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Fifth Amendment Directions, 2026.
The following has been stated namely: -
• The Amendment Directions modify paragraph 10(14)(vii) as under:
“10(11)(vi) Payment of DICGC Insurance Premium
i) Payment of DICGC Insurance Premium
ii) Arrears in payment of DICGC premium”
• A bank shall disclose in the annual report that ‘deposit insurance premium as applicable was paid to DICGC within the prescribed timelines’.
In case the bank has not paid as per the required timelines, the same shall also be disclosed.
This shall come into force on April 01, 2026
[Notification No. RBI/DOR/2025-26/243]
