HomeCirculars › RBI/2013-14/218

RBI Mandates Full Disclosure of ATM Complaints and Bars Profit Transfer

Live · in forceNo withdrawal recorded as of 19 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
Issued by RBI: 03 Sep 2013  ·  Decoded by BankPulse: 19 Jun 2026, 18:12 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerBanks must now include all ATM-related complaints—even those involving other banks—in their customer complaint disclosures. Additionally, unresolved ATM credit balances from technical failures cannot be transferred to profit and loss accounts.

What changed

RBI clarified that banks must disclose all ATM complaints related to cards they issued, including those from other bank ATMs, in their financial results. Previously, such complaints were often excluded. Also, RBI prohibited banks from transferring ATM credit balances from unresolved technical errors to profit and loss accounts, treating them as unclaimed liabilities.

What it means for you

Banks need to update their complaint reporting systems to capture all ATM disputes, especially those involving other banks' ATMs. This increases transparency but may raise reported complaint numbers. The ban on transferring unresolved ATM balances to profit means banks must hold these as liabilities, impacting profit recognition and requiring better reconciliation processes.

What you must do

Who it affects

All commercial banks (excluding RRBs), Card-issuing banks, Acquiring banks (ATM operators), Bank compliance and reporting teams

Do we need to disclose ATM complaints from other banks' ATMs?

Yes, all complaints related to ATM cards issued by your bank must be disclosed, regardless of which bank owned the ATM. If you can identify the acquiring bank, add a note but include the complaint in the total.

Can we transfer ATM credit balances from technical errors to profit?

No. Such balances from failed retractions or sensor errors must be treated as unclaimed liabilities until reconciled or claimed by the customer. Transferring them to profit is not allowed.

Track this rule
⏳ How this rule evolved — History Map →Full RBI rulebook crosswalk →
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 19 Jun 2026, 18:12 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=8367&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.