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Financial Institution Letter

Consolidated Reports of Condition and Income


The Federal Financial Institutions Examination Council (FFIEC) has approved a number of proposed burden-reducing changes to the Consolidated Reports of Condition and Income (Call Report) as part of its community bank Call Report burden-reduction initiative. This initiative is described in the attached Federal Register notice. The proposed Call Report changes also include certain new and revised data items and instructional revisions. The Call Report revisions would take effect December 31, 2015, or March 31, 2016, depending on the change. Institutions and others are invited to comment on the proposal by November 17, 2015.

Statement of Applicability to Institutions under $1 Billion in Total Assets: This Financial Institution Letter applies to all FDIC-supervised commercial and savings banks, including community institutions. Institutions under $1 billion in total assets should benefit from the proposed burden-reducing changes. Because of the nature of the proposed new and revised data items, they should have a limited impact on community institutions.


  • Actions being taken under the FFIEC's community bank Call Report burden-reduction initiative include:
    • An initial group of burden-reducing Call Report revisions;
    • An accelerated start of a statutorily required review of the Call Report;
    • An assessment of the feasibility of a potential community bank Call Report;
    • Industry dialogue to better understand significant sources of Call Report burden; and
    • Call Report training for bankers.
  • The proposed Call Report revisions include:
    • Deletions of certain existing data items in five schedules;
    • Increases in existing reporting thresholds and the establishment of a new threshold for certain data items in six Call Report schedules;
    • Instructional revisions pertaining to home equity lines of credit, fair value option securities, and gains (losses) on certain equity securities; and
    • New and revised data items and information, some of which are of limited applicability. These revisions involve time deposit data, external auditing programs, Chief Executive Officer contact information, the Legal Entity Identifier, preprinted captions for itemizing components of certain data items, extraordinary items, fair value option securities, trading revenue, "dually payable" deposits in foreign branches, and the supplementary leverage ratio.
  • Institutions should review FIL-39-2015 and the agencies' Federal Register notice for further information about the community bank Call Report burden-reduction initiative and the proposed Call Report revisions as well as methods for submitting comments on the proposal.


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

Suggested Routing:

  • Chief Financial Officer
  • Chief Accounting Officer
  • Call Report Preparer

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: September 22, 2015