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Financial Reports

Chief Financial Officer's (CFO) Report to the Board

I. Executive Summary - Second Quarter 2020

The attached report highlights the FDIC’s financial activities and results for the quarter ended June 30, 2020.

  • During the second quarter of 2020, the Deposit Insurance Fund (DIF) balance rose to $114.7 billion, up $1.445 billion from the March 31, 2020, balance of $113.2 billion. The quarterly increase was primarily due to $1.8 billion in assessment revenue partially offset by $465 million in operating expenses.
  • The reserve ratio, which is the ratio of the DIF balance to estimated insured deposits, was 1.30 percent as of June 30, 2020.  The reserve ratio decreased by nine basis points from March 31, 2020, as extraordinary growth in estimated insured deposits far outpaced the increase in the fund balance and was responsible for the decline in the reserve ratio. Since the DIF reserve ratio has dropped below its minimum of 1.35 percent, the FDIC must establish and implement a Restoration Plan to return the fund to its minimum reserve ratio within 8 years. The FDIC will present a fund Restoration Plan to the Board in the near future.
  • With a fund balance of $114.7 billion as of June 30, 2020, the DIF is currently well-positioned to cover possible short and mid-term risks.  However, there remains uncertainty about the effects of the COVID-19 health crisis on the economy and the banking industry over the long-term.  Effects from a weakened economic outlook, elevated unemployment levels, and diminished repayment capacity of borrowers may stress the balance sheets of several institutions across the United States.  The FDIC continues to evaluate a range of possible outcomes for economic stress, the risks those outcomes pose to insured financial institutions, and the extent to which such risks may draw on the resources of the DIF.
  • During the second quarter of 2020, the FDIC was named receiver for one failed institution. The assets at inception for this failed institution were $156 million with an estimated loss to the DIF as of June 30, 2020, of $47 million. The corporate cash outlay during the second quarter for this failure was approximately $145 million.
  • Through June 30, 2020, overall FDIC Operating Budget expenditures were below the year-to-date budget by about $69.4 million, or seven percent.  This variance was primarily the result of underspending of $58 million in the Ongoing Operations budget component.  The largest variances were in the Salaries and Compensation expense category ($18 million, or 2.8 percent) due to unfilled vacancies in authorized positions and the Travel expense category ($21.5 million, or 55 percent) due to travel restrictions during the COVID-19 pandemic.
On the pages following is an assessment of each of the three major finance areas: financial statements, investments, and budget.

Last Updated: September 15, 2020