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Financial Institution Letter
Consolidated Reports of Condition and Income


The Consolidated Reports of Condition and Income (Call Report) for the December 31, 2015, report date must be received by Saturday, January 30, 2016. Certain institutions with foreign offices have an additional five calendar days to submit their reports. In addition, the Call Report revisions proposed by the banking agencies in September 2015 have been deferred to no earlier than September 30, 2016.

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.


  • As institutions were previously advised, no new or revised Call Report data items take effect this quarter.
  • There is no update to the Call Report instruction book this quarter.
  • The Call Report forms for December 2015 are available on the Federal Financial Institutions Examination Council's (FFIEC) website at and the FDIC's website at .
  • In September 2015, the FDIC and the other federal banking agencies requested comment on proposed revisions to the Call Report. The changes were proposed to take effect December 31, 2015, or March 31, 2016, depending on the nature of the change. The comment period for the proposal ended November 17, 2015.
  • The FFIEC and the agencies are continuing to evaluate the proposed changes based on the comments received. The effective date for the Call Report revisions proposed to take effect December 31, 2015, was previously deferred to no earlier than March 31, 2016. The FFIEC and the agencies are now deferring the effective date for all of the reporting changes proposed in September 2015 until no earlier than September 30, 2016.
  • Institutions will be notified of the FFIEC and agency decisions regarding the proposed Call Report revisions, including their effective dates.
  • Institutions should review FIL-2-2016 and its accompanying Supplemental Instructions for further information on the fourth quarter 2015 Call Report.
  • FIL-2-2016 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

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 12, 2016