{"id":4970,"date":"2026-03-26T01:10:25","date_gmt":"2026-03-26T01:10:25","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4970"},"modified":"2026-03-26T01:10:26","modified_gmt":"2026-03-26T01:10:26","slug":"rbi-circular-244-2026-dated-16-03-2026-amendments-to-rbi-small-finance-banks-financial-statements-presentation-and-disclosures-directions","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/rbi-circular-244-2026-dated-16-03-2026-amendments-to-rbi-small-finance-banks-financial-statements-presentation-and-disclosures-directions\/","title":{"rendered":"RBI Circular 244\/2026 Dated 16\/03\/2026 &#8211; Amendments to RBI Small Finance Banks Financial Statements Presentation and Disclosures Directions\u00a0"},"content":{"rendered":"\n<p>Under the revised provision, banks must disclose in their annual reports whether the deposit insurance premium payable to DICGC was paid within the prescribed timelines. If there are any delays or arrears in payment, such non-compliance must also be clearly disclosed.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/rbidocs.rbi.org.in\/rdocs\/Notification\/PDFs\/NT2449B19396A971B40B3B373DEAA17810995.PDF\"><em>(Link:&nbsp;RBI Circular&nbsp;244\/2026 Dated 16\/03\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under the revised provision, banks must disclose in their annual reports whether the deposit insurance premium payable to DICGC was [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[72,77],"tags":[],"class_list":["post-4970","post","type-post","status-publish","format-standard","hentry","category-rbi","category-circulars-rbi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RBI Circular 244\/2026 Dated 16\/03\/2026 - Amendments to RBI Small Finance Banks Financial Statements Presentation and Disclosures Directions\u00a0 - Bhatia Bhola &amp; 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