{"id":1288,"date":"2026-03-16T16:20:00","date_gmt":"2026-03-16T16:20:00","guid":{"rendered":"https:\/\/jbco.co.in\/?p=1288"},"modified":"2026-03-16T16:20:00","modified_gmt":"2026-03-16T16:20:00","slug":"reserve-bank-of-india-urban-co-operative-banks-financial-statements-presentation-and-disclosures-third-amendment-directions-2026","status":"publish","type":"post","link":"https:\/\/jbco.co.in\/?p=1288","title":{"rendered":"Reserve Bank of India (Urban Co-operative Banks \u2013 Financial Statements: Presentation and Disclosures) \u2013 Third Amendment Directions, 2026"},"content":{"rendered":"\n<\/tr>\n\n
\n

RBI\/DOR\/2025-26\/248
DOR.ACC.REC.No.443\/21.04.018\/2025-26<\/p>\n

March 16, 2026<\/p>\n

Reserve Bank of India (Urban Co-operative Banks \u2013 Financial Statements: Presentation and Disclosures) \u2013 Third Amendment Directions, 2026 <\/p>\n

Please refer to the Reserve Bank of India (Urban Co-operative Banks \u2013 Financial Statements: Presentation and Disclosures) Directions, 2025<\/a> (hereinafter referred to as \u2018the Directions\u2019).<\/p>\n

2. On a review, consequent to the issuance of the Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026<\/a>, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), and in exercise of the powers conferred by the section 35A read with Section 56 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. <\/p>\n

3. The Amendment Directions modify paragraph 10(11)(vi) as under:<\/p>\n

10(11)(vi) Payment of DICGC Insurance Premium<\/p>\n\n\n\n\n
Sr. No.<\/s><\/td>\nParticulars<\/s><\/td>\nCurrent Year<\/s><\/td>\nPrevious Year<\/s><\/td>\n<\/tr>\n
i)<\/s><\/td>\nPayment of DICGC Insurance Premium <\/s><\/td>\n<\/s><\/td>\n<\/s><\/td>\n<\/tr>\n
ii)<\/s><\/td>\nArrears in payment of DICGC premium <\/s><\/td>\n<\/s><\/td>\n<\/s><\/td>\n<\/tr>\n<\/table>\n

A bank shall disclose in the annual report that \u2018deposit insurance premium as applicable was paid to DICGC within the prescribed timelines\u2019<\/em>. In case the bank has not paid as per the required timelines, the same shall also be disclosed. <\/p>\n

4. The above amendments shall come into force from April 1, 2026. <\/p>\n

(Sunil T S Nair)
Chief General Manager <\/p>\n<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

RBI\/DOR\/2025-26\/248 DOR.ACC.REC.No.443\/21.04.018\/2025-26 March 16, 2026 Reserve Bank of India (Urban Co-operative Banks \u2013 Financial Statements: Presentation and Disclosures) \u2013 Third Amendment Directions, 2026 Please refer to the Reserve Bank of India (Urban Co-operative Banks \u2013 Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as \u2018the Directions\u2019). 2. On a review, consequent to the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1288","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/jbco.co.in\/index.php?rest_route=\/wp\/v2\/posts\/1288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jbco.co.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jbco.co.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jbco.co.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jbco.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1288"}],"version-history":[{"count":1,"href":"https:\/\/jbco.co.in\/index.php?rest_route=\/wp\/v2\/posts\/1288\/revisions"}],"predecessor-version":[{"id":1294,"href":"https:\/\/jbco.co.in\/index.php?rest_route=\/wp\/v2\/posts\/1288\/revisions\/1294"}],"wp:attachment":[{"href":"https:\/\/jbco.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jbco.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jbco.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}