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Financial Institution Letter
Consolidated Reports of Condition and Income
Summary: The Consolidated Reports of Condition and Income (Call Report) for the June 30, 2013, report date must be received by Tuesday, July 30, 2013. Certain institutions with foreign offices have an additional five calendar days to submit their reports. As discussed in FIL-29-2013, dated June 28, 2013, this quarter's Call Report includes revisions to the data reported by large institutions and highly complex institutions (generally, institutions with $10 billion or more in total assets) for deposit insurance assessment purposes.

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. Institutions under $1 billion in total assets do not have to complete any new items on the Call Report for June 30, 2013, but should note a change in the scope of an existing item in the equity capital reconciliation schedule.

Highlights:
  • A limited group of Call Report changes take effect June 30, 2013, and include revisions to:
    • The scope of an existing item for certain capital transactions with stockholders; and
    • The data reported for deposit insurance assessment purposes 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 Call Report forms and an instruction book update for June 2013 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 .
  • Banks should review FIL-29-2013 and its accompanying Supplemental Instructions for further information on the second quarter 2013 Call Report. FIL 29 2013 can be accessed at http://www.fdic.gov/news/inactive-financial-institution-letters/2013/fil13029.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 http://www.fdic.gov/news/financial-institution-letters/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).

FIL-30-2013
Attachments
Last Updated: July 2, 2013