Home › Circulars › RBI/DOR/2025-26/243

DICGC Premium Disclosure Mandate in Annual Reports

Current · Source: Reserve Bank of India · RBI/DOR/2025-26/243 · issued 16 Mar 2026 · ~1 min read
Quick answerBanks must now disclose in annual reports whether DICGC deposit insurance premium was paid on time. If paid late, that must also be disclosed. Effective April 1, 2026, this amends the Financial Statements Directions.
The rule, in the simplest words
How it plays out — a real example

Rahul, a finance officer in Mumbai, ensures that his bank's internal systems are updated to track DICGC premium payment dates and flag any delays before year-end. This helps the bank avoid adverse disclosures in their annual report and maintain a good reputation.

What changed

RBI has amended paragraph 10(14)(vii) of the Financial Statements Directions to require banks to explicitly state in their annual report that deposit insurance premium was paid to DICGC within prescribed timelines. If payment was delayed, the bank must also disclose the arrears. This follows the DICGC's Risk Based Premium framework issued on February 6, 2026.

What it means for you

Banks now face a reputational and compliance risk if DICGC premiums are delayed, as non-compliance becomes publicly visible in annual reports. This aligns with the new risk-based premium structure, making timely payment a governance indicator. Lenders must tighten internal processes to avoid adverse disclosures.

What you must do

Who it affects

All commercial banks in India, Bank finance and accounts departments, Bank compliance and audit teams

❓ Common questions

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

What exactly must banks disclose in their annual reports?

Banks must disclose whether deposit insurance premium was paid to DICGC within prescribed timelines. If there are arrears in payment, that must also be disclosed.

📜 Read the original circular — full text as issued by RBI
Notifications - Reserve Bank of India Skip to main content Selected Selected Change Language हिंदी Search the Website Search Home About Us ▼ About Us Organisation & Functions ▶ Organisation Structure Departments Offices Training Establishment ▶ College of Agricultural Banking Reserve Bank Staff College College of Supervisors RBI's Functions and Working Governors Deputy Governors Executive Directors Communication Policy of RBI Sources of Information ▶ Annual Publications Half-yearly Publications Quarterly Publications Monthly Publications Weekly Publications Occasional Publications SDDS NSDP Data Releases Publications available on Subscription General Information RBI History Museum ▶ The RBI Museum RBI Monetary Museum Notification ▼ Notifications Master Directions Master Circulars Amendment Directions Draft Notifications/Guidelines ▶ Draft Notifications/Guidelines Draft Directions (RE-wise) Index To RBI Circulars Standalone Circulars Circulars Withdrawn Press Releases Speeches & Media Interactions ▼ Speeches Media Interactions Memorial Lectures Podcasts Publications ▼ Biennial Annual Half-Yearly Quarterly Bi-monthly Monthly Weekly Occasional Reports Working Papers Legal Framework ▼ Act Rules Regulations Schemes Research ▼ External Research Schemes RBI Occasional Papers Working Papers RBI Bulletin History DRG Studies KLEMS State Statistics and Finances Statistics ▼ Data Releases Database on Indian Economy Public Debt Statistics Regulatory Reporting ▼ List of Returns Data Definition Validation rules/ Taxonomy List of RBI Reporting Portals FAQs of RBI Reporting Portals Home Notifications Notifications ( 245 kb ) Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Fifth Amendment Directions, 2026 RBI/DOR/2025-26/243 DOR.ACC.REC.No.438/21.04.018/2025-26 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 2026 All Months January February March April May June July August September October November December 2025 All Months January February March April May June July August September October November December 2024 All Months January February March April May June July August September October November December 2023 All Months January February March April May June July August September October November December 2022 All Months January February March April May June July August September October November December 2021 All Months January February March April May June July August September October November December 2020 All Months January February March April May June July August September October November December 2019 All Months January February March April May June July August September October November December 2018 All Months January February March April May June July August September October November December 2017 All Months January February March April May June July August September October November December Archives 2016 All Months January February March April May June July August September October November December 2015 All Months January February March April May June July August September October November December 2014 All Months January February March April May June July August September October November December 2013 All Months January February March April May June July August September October November December 2012 All Months January February March April May June July August September October November December 2011 All Months January February March April May June July August September October November December 2010 All Months January February March April May June July August September October November December 2009 All Months January February March April May June July August September October November December 2008 All Months January February March April May June July August September October November December 2007 All Months January February March April May June July August September October November December 2006 All Months January February March April May June July August September October November December 2005 All Months January February March April May June July August September October November December 2004 All Months January February March April May June July August September October November December 2003 All Months January February March April May June July August September October November December 2002 All Months January February March April May June July August September October November December 2001 All Months January February March April May June July August September October November December 2000 All Months January February March April May June July August September October November December 1999 All Months January February March April May June July August September October November December 1998 All Months January February March April May June July August September October November December 1997 All Months January February March April May June July August September October November December 1996 All Months January February March April May June July August September October November December 1995 All Months January February March April May June July August September October November December 1994 All Months January February March April May June July August September October November December 1993 All Months January February March April May June July August September October November December 1992 All Months January February March April May June July August September October November December 1991 All Months January February March April May June July August September October November December Top Back to previous page More Links : Bank Holidays Banking Glossary Citizen's Charter Complaints Contact Us COVID-19 Measures E-LMS Events FAQs Financial Education Forms IFSC/MICR Codes Important Websites Opportunities @ RBI RBI Clarifications RBI Kehta Hai RBI’s Vision and Values (1257 kb)--> Right to Information Act Tenders Follow RBI RSS Twitter YouTube Instagram Facebook LinkedIn © Reserve Bank of India. 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Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/DOR/2025-26/243 · issued 16 Mar 2026. The plain-English explanation above is BankPulse’s own independent summary.
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Who does what — compliance checklist
💻 IT / Systems
  • Ensure internal systems track DICGC premium payment dates and flag any delays before year-end.
📜 Compliance
  • Update annual report templates to include the new DICGC premium disclosure table with current and previous year columns.
  • Train finance and compliance teams on the revised disclosure requirements effective April 1, 2026.
  • Review DICGC premium payment processes to ensure adherence to prescribed timelines.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (All commercial banks in India, Bank finance and accounts departments, Bank compliance and audit teams), your first concrete step on “DICGC Premium Disclosure Mandate in Annual Reports” is: “Update annual report templates to include the new DICGC premium disclosure table with current and previous year columns.” (RBI issued this 16 Mar 2026).

  1. Circular: RBI/DOR/2025-26/243 -- DICGC Premium Disclosure Mandate in Annual Reports
  2. Issued: 16 Mar 2026
  3. Action required: Update annual report templates to include the new DICGC premium disclosure table with current and previous year columns.
  4. Action required: Ensure internal systems track DICGC premium payment dates and flag any delays before year-end.
  5. Action required: Train finance and compliance teams on the revised disclosure requirements effective April 1, 2026.
  6. Action required: Review DICGC premium payment processes to ensure adherence to prescribed timelines.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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BankPulse Compliance Evidence Pack — generated 02 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13333&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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