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This page is no longer active. Its content has expired or been rescinded by the FDIC.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 December 31, 2012, report date must be received by Wednesday, January 30, 2013. Certain institutions with foreign offices have an additional five calendar days to submit their reports. As discussed in FIL-54-2012, dated December 28, 2012, institutions should ensure they complete the Call Report data items that are collected only as of the December 31 report date each year. 

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. 



  • No new data items have been added to the Call Report forms this quarter. 
  • There is no update to the Call Report instruction book this quarter. 
  • Effective March 31, 2013, a new Schedule RI-C, Disaggregated Data on the Allowance for Loan and Lease Losses, will be added to the Call Report, subject to approval from the U.S. Office of Management and Budget. This new schedule is to be completed by institutions with $1 billion or more in total assets. 
  • Banks should review FIL-54-2012 and its accompanying Supplemental Instructions for further information on the fourth quarter 2012 Call Report and new Schedule RI-C. FIL-54-2012 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, 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). 


Last Updated: January 3, 2013