The banking industry plays a crucial part in maintaining confidence in the fiscal system of a nation. Therefore, there’s expansive and wide interest in the well being of banks, with users groups demanding relevant, dependable, accessible, material and similar information that assists them in assessing the fiscal position and performance of the banks for making opinions. A broad agreement exists concerning the active part played by the fiscal sector in promofing economical development in particular the significance of effective handling of the banking system, and in this environment the study makes several benefactions. By probing the views of fiscal judges regarding the content and utility of Indian banks' periodic reports, this study will be of implicit significance to controllers and preparers of the documents and may help in the enhancement of communication between the bankers and the periodic reports’ users. More generally, this study will also give rich description of the present status of fiscal exposure in Indian banking sector. Disclosure is extensively regarded as a necessary condition for request discipline in a modem fiscal sector." Disclosure is the communication of economical information, whether fiscal or nonfinancial, quantitative or qualitative relating to an enterprise’s fiscal position and performance". This study considers the fiscal information bared in Indian banks periodic reports. The significance of empirically testing the impact of establishment-specific characteristics on the extent of exposure may suggest areas where sweats to ameliorate exposure regulation in India should be concentrated. Users and controllers likewise may profit from the identification of any methodical differences between banks in their position of exposure.

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Keywords: Financial, Contributions, Communication, Economic, Information, Banking, Performance.