The Reserve Bank of India (RBI) issued the Fifth Amendment Directions, 2026 to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025. The amendment follows the implementation of the Risk Based Premium (RBP) framework introduced by the Deposit Insurance and Credit Guarantee Corporation (DICGC) on 6 February 2026. Under the revised directions, banks are required to make specific disclosures in their annual financial statements regarding payment of deposit insurance premium to DICGC. Banks must clearly disclose whether the applicable insurance premium has been paid within the prescribed timelines. If there are any delays or arrears in payment, these must also be explicitly disclosed in the annual report. The amendment aims to improve transparency, strengthen regulatory oversight, and enhance depositor confidence in the banking system. The revised disclosure requirements will come into effect from April 1, 2026 and apply to commercial banks when presenting their financial statements and related disclosures.
Reserve Bank of India
RBI/DOR/2025-26/243
DOR.ACC.REC.No.438/21.04.018/2025-26 | Dated: March 16, 2026
Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Fifth Amendment Directions, 2026
Please refer to the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).
2. On a review, consequent to the issuance of the Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), and in exercise of the powers conferred by the section 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified.
3. The Amendment Directions modify paragraph 10(14)(vii) as under:
10(14)(vii) Payment of DICGC Insurance Premium
| Sr. No. | Particulars | Current Year | Previous Year |
| 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.
4. The above amendments shall come into force from April 1, 2026.
(Sunil T S Nair)
Chief General Manager
