Highlights:
- Call Report changes taking effect March 31, 2012, include:
- New items for savings associations and certain state savings banks on compliance with the Qualified Thrift Lender requirement;
- Revisions to the leverage ratio denominator calculation in the regulatory capital schedule to address measurement differences between banks and savings associations; and
- Certain Call Report instructional revisions.
- Reporting changes taking effect June 30, 2012, include new data items for:
- Past-due and nonaccrual purchased credit-impaired loans;
- Representation and warranty reserves for 1–4 family residential mortgage loans sold for institutions with total assets of $1 billion or more and certain smaller institutions; and
- Certain information needed for deposit insurance assessment purposes from large and highly complex institutions as well as institutions that own another insured depository institution.
- Institutions should review FIL-10-2012, dated March 2, 2012, for further information about the Call Report revisions for March and June 2012. FIL-10-2012 can be accessed at http://www.fdic.gov/news/news/financial/2012/fil12010.html.
Distribution:
FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations
Suggested Routing:
Chief Financial Officer
Chief Accounting Officer
Call Report Preparer
Related Topics:
FIL-10-2012, March 2, 2012, on Revisions to the Consolidated Reports of Condition and Income for March and June 2012
FIL-73-2011, December 9, 2011, on Consolidated Reports of Condition and Income
FIL-72-2011, December 7, 2011, on Proposed Revisions to Consolidated Reports of Condition and Income (Call Report) for 2012
Contact:
FDIC's Data Collection and Analysis Section at 800-688-3342 or insurance-research@fdic.gov
Note:
FDIC Financial Institution Letters (FILs) may be accessed from the FDIC's Web site at www.fdic.gov/news/news/financial/2012/index.html.
To receive FILs electronically, please visit http://www.fdic.gov/about/subscriptions/fil.html.
Paper copies may be obtained through the FDIC's Public Information Center, 3501 Fairfax Drive, E-1002, Arlington, VA 22226 (877-275-3342 or 703-562-2200).
|