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Financial Institution Letter
Consolidated Reports of Condition and Income for First Quarter 2022


The attached materials pertain to the Consolidated Reports of Condition and Income (Call Report) for the March 31, 2022, report date and provide guidance on certain reporting issues. This Financial Institution Letter and the attached Supplemental Instructions should be shared with the individual responsible for preparing the Call Report at your institution. Please plan to complete as early as possible the preparation, editing, and review of your institution’s Call Report data and the submission of these data to the agencies’ Central Data Repository (CDR). Starting your preparation early will help you identify and resolve any edit exceptions before the submission deadline. If you later find that certain information needs to be revised, please make the appropriate changes to your Call Report data and promptly submit the revised data file to the CDR.

Except for certain institutions with foreign offices, your completed Call Report must be received by Saturday, April 30, 2022, in accordance with the filing requirements discussed below. An institution with more than one foreign office, other than a “shell” branch or an International Banking Facility, is permitted an additional five calendar days to submit its Call Report data. Such an institution must electronically file its data to the CDR no later than Thursday, May 5, 2022.

For institutions that have adopted Accounting Standards Update (ASU 2022-02), “Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,” a new topic, “Accounting for Loan Modifications to Borrowers Experiencing Financial Difficulties,” has been added to the attached March 2022 Supplemental Instructions. This topic provides guidance on how an institution should report its loan modifications to borrowers experiencing financial difficulties in the Call Report for the March 31, 2022, report date.

Institutions are reminded to use total consolidated assets as of the June 30, 2021, report date to determine their eligibility to file the FFIEC 051 Call Report or the FFIEC 041 Call Report as of March 31, 2022. Institutions are expected to file the same report form for each quarterly report date during 2022. The June 30, 2021, report date should also be used in determining whether an institution has crossed certain total asset thresholds that require additional data items to be reported in its Call Report for report dates in calendar year 2022.

The Legal Entity Identifier (LEI) was added to the Call Report beginning with the March 31, 2017, report date. Since that time, regulators and market participants have recognized the importance of the LEI as a key improvement in financial data systems. However, a recent review of reported data identified a significant number of institutions that have an LEI but are not reporting the LEI on their Call Report. Institutions are reminded that the LEI must be provided on the Call Report if the institution already has an LEI. An institution that does not have an LEI is not required to obtain one for purposes of reporting it on the Call Report.

The Call Report forms for March 31, 2022 are available for printing and downloading from the FFIEC’s Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the Federal Deposit Insurance Corporation (FDIC) Bank Financial Reports webpage. Updates to the Call Report instruction books for March 2022 will be available soon on these webpages. Each institution must file its March 31, 2022, Call Report data in one of two ways:

  • By using computer software to prepare and edit its report data and then electronically submitting the data directly to the CDR ; or
  • By completing its report in paper form and arranging with a software vendor or another party to convert the paper report to the electronic format that can be processed by the CDR. The software vendor or other party then must electronically submit the institution’s Call Report data file to the CDR.

Electronic submission of first quarter 2022 Call Report data will be considered timely if the data are received by the CDR no later than Saturday, April 30, 2022, or Thursday, May 5, 2022, as applicable, and pass FFIEC-published criteria for validity and quality edits or, where necessary, contain explanations for any quality edits that are not passed.

The CDR Help Desk is available from 9:00 a.m. until 8:00 p.m., Eastern Time, Monday through Friday, and Saturday, April 30, 2022, to provide assistance with user accounts, passwords, and other CDR system-related issues. The CDR Help Desk can be reached by telephone at (888) CDR-3111, by fax at (703) 774-3946, or by email at . For all other Call Report issues, institutions should contact their assigned Call Report analyst. If you do not know the analyst assigned to your institution, state member institutions should contact their Federal Reserve District Bank; national institutions, FDIC supervised banks, and savings associations should contact the FDIC’s Data Collection and Analysis Section in Washington, D.C., by telephone at (800) 688-FDIC (3342).


FDIC-Supervised Banks, National Institutions, State Member Institutions, and Savings Associations

Last Updated: April 14, 2022