Highlights:
- The Call Report changes taking effect June 30, 2013, include revisions to:
- The scope of an existing item for certain capital transactions with stockholders; and
- The data reported by large institutions and highly complex institutions (generally, institutions with $10 billion or more in total assets) on certain higher-risk assets, real estate loans and commitments, and U.S. government-guaranteed assets, plus a new table of consumer loans by loan type and probability of default.
- The other Call Report changes proposed in February 2013 and the comments received on them remain under study by the FFIEC and its member agencies. These proposed changes will not take effect June 30, 2013, as had been proposed.
- Institutions will be notified of the agencies' decisions regarding the other proposed Call Report revisions. Any resulting new reporting requirements would be implemented no earlier than:
- December 31, 2013, for information on international remittance transfers and trade names used to identify an institution's physical branches and Internet Web sites that differ from its legal title; and
- March 31, 2014, for consumer deposit account balances (for institutions with total assets of $1 billion or more), consumer deposit account service charges, and the total liabilities of an institution's parent depository institution holding company that is not a bank or savings and loan holding company (to be reported annually).
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-24-2013, June 6, 2013, on Status of Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) for 2013
FIL-9-2013, March 12, 2013, Consolidated Reports of Condition and Income
FIL-8-2013, March 8, 2013, on Proposed Revisions to Consolidated Reports of Condition and Income (Call Report) for 2013
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 http://www.fdic.gov/news/news/financial/2013/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).
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