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Inactive Financial Institution Letters

April 6, 2015

Consolidated Reports of Condition and Income



The Consolidated Reports of Condition and Income (Call Report) for the March 31, 2015, report date must be received by Thursday, April 30, 2015. Certain institutions with foreign offices have an additional five calendar days to submit their reports. A revised version of Schedule RC-R, Regulatory Capital, will be implemented this quarter. In addition, certain institutions with $1 billion or more in total assets will begin to report information on service charges on consumer deposit account products.

Statement of Applicability to Institutions With Total Assets Under $1 Billion: This Financial Institution Letter applies to all FDIC-supervised banks and savings associations, including community institutions. In revised Schedule RC-R, a number of items included in the calculation of regulatory capital in Part I and certain new risk-weight categories in Part II will be of limited applicability to most community institutions. This quarter's new Call Report items on consumer deposit account service charge income do not apply to institutions under $1 billion in total assets.



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

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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).