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Inactive Financial Institution Letters

January 5, 2018

Revisions to the Consolidated Reports of Condition and Income (Call Report) for March and June 2018

Printable Format:

FIL-4-2018 - PDF (PDF Help)


As part of their ongoing efforts to ease reporting requirements and lessen reporting burden, particularly for small institutions, the federal banking agencies, under the auspices of the Federal Financial Institutions Examination Council (FFIEC), have finalized additional burden-reducing revisions that will be made to all three versions of the Call Report effective June 30, 2018. Call Report revisions to address changes in the accounting for equity securities and other equity investments will take effect March 31, 2018. These revised Call Report requirements, which were issued for comment in June 2017, are subject to approval by the U.S. Office of Management and Budget.

Statement of Applicability to Institutions under $1 Billion in Total Assets: This Financial Institution Letter applies to all FDIC-supervised banks and savings associations, including community institutions.



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FDIC Financial Institution Letters (FILs) may be accessed from the FDIC's website at

To receive FILs electronically, please visit

Paper copies may be obtained via the FDIC's Public Information Center, 3501 Fairfax Drive, E 1002, Arlington, VA 22226 (877-275-3342 or 703-562-2200).