Skip to main content
U.S. flag
An official website of the United States government
Dot gov
The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
This page is no longer active. Its content has expired or been rescinded by the FDIC.
Financial Institution Letter
Consolidated Reports of Condition and Income

The Consolidated Reports of Condition and Income (Call Report) for the June 30, 2012, report date must be received by Monday, July 30, 2012. Certain institutions with foreign offices have an additional five calendar days to submit their reports. As discussed in FIL-29-2012, dated June 29, 2012, the Call Report revisions taking effect this quarter will be relevant to only a small percentage of institutions. This quarter’s new data items will help the banking agencies and state supervisors better understand certain risk exposures and they will address data needs related to deposit insurance assessments.

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.

  • The Call Report changes taking effect on June 30, 2012, are new data items for:
    • Past due and nonaccrual purchased credit-impaired loans in Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets;
    • Representation and warranty reserves in Schedule RC-P, 1 4 Family Residential Mortgage Banking Activities, for institutions with $1 billion or more in total assets and smaller institutions with significant mortgage banking activities; and
    • Certain information for deposit insurance assessment purposes in Schedule RC-O, Other Data for Deposit Insurance and FICO Assessments, which apply only to large and highly complex institutions (generally, institutions with $10 billion or more in total assets) and institutions that own another insured depository institution.
  • The Call Report forms and an instruction book update for June 2012 are available on the FFIEC’s Web site at and the FDIC’s Web site at .
  • Institutions should review FIL-29-2012 and its accompanying Supplemental Instructions for further information on the second quarter 2012 Call Report. FIL 29 2012 can be accessed at .

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

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

FDIC Financial Institution Letters (FILs) may be accessed from the FDIC's Web site at .

To receive FILs electronically, visit

Paper copies may be obtained through the FDIC's Public Information Center, 3501 Fairfax Drive, E-1002, Arlington, VA 22226 (1-877-275-3342 or 703-562-2200).

Last Updated: July 3, 2012