ICICI Bank Ltd

ASR amendment

• Amendment to Annual Securities Report filed with Kanto Regional Finance Bureau on Sept 29, 2026
• Amendment clarifies inclusion of Indian GAAP reconciled figures under item 2
• Fiscal year covered: April 1, 2025 to March 31, 2026
• Regulatory amendment; no additional financial metrics disclosed

Key details

• GST demand ₹16,75,96,536; tax ₹9,30,73,770; interest ₹6,52,15,388; penalty ₹93,07,378.
• Scope: services to customers maintaining minimum balances.
• Status: disclosed due to materiality threshold; related litigation on similar issues.
• Action: bank to file a reply within prescribed timelines.
• Regulatory context: disclosure under Regulation 30 of SEBI LODR.

Meeting Details

• Board meeting scheduled for October 17, 2026; time and venue not disclosed.

Key Agenda Items

• Consider and approve unaudited standalone and consolidated financial results for quarter and six months ended September 30, 2026.

Other Notes

• Trading window closed for designated persons and their immediate relatives from Oct 1 to Oct 19, 2026.

Litigation, Liabilities & GAAP disclosures

• Year-end provision for probable unfavorable litigations: Rs 1,079 million for 633 cases.
• Contingent liabilities for possible but not probable cases: Rs 3.1 billion across 98 cases.
• 161 ongoing litigations with total claims of Rs 779.8 billion (quantifiable).
• 40 cases name directors as co-defendants; assessed as remote and not expected to affect results.
• Liabilities for life insurance non-linked policies in-force: Rs 1,415,509.5 million.
• Policyholders' funds: Rs 2,964,990.7 million.
• Liabilities measured under Indian GAAP using GPV method with interest, mortality, and persistency assumptions.
• KPMG Assurance and Consulting Services LLP consented to inclusion; report dated July 20, 2026.
• Consolidated financial statements audited; unqualified opinion on position, results, and cash flows.
• Note 21 outlines differences between Indian GAAP and U.S. GAAP.