Consolidated Reports of Condition and Income

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.

• Call Report changes taking effect March 31, 2012, are:
  • New items for savings associations and certain state savings banks in Schedule RC-M, Memoranda, on compliance with the Qualified Thrift Lender requirement;
  • Revisions to the leverage ratio denominator calculation in Schedule RC-R, Regulatory Capital, to address measurement differences between banks and savings associations; and
  • Certain Call Report instructional revisions.
• The Call Report forms and an instruction book update for March 2012 are available on the FFIEC’s Web site at http://www.ffiec.gov/ffiec_report_forms.htm and the FDIC’s Web site at http://www.fdic.gov/callreports .
• Institutions should review FIL-18-2012 and its accompanying Supplemental Instructions for further information on the first quarter 2012 Call Report.  FIL‑18‑2012 can be accessed at http://www.fdic.gov/news/financial-institution-letters/2012/fil12018.html .

Distribution:
FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations

Suggested Routing:
Chief Financial Officer
Chief Accounting Officer
Call Report Preparer

Note:
FDIC Financial Institution Letters (FILs) may be accessed from the FDIC's Web site at www.fdic.gov/news/financial-institution-letters/2012/index.html .

To receive FILs electronically, please visit http://www.fdic.gov/about/subscriptions/fil.html .

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).