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Financial Institution Letter

Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) for June 2018


In their continuing effort to reduce data reporting and other burdens for small and large institutions, the federal banking agencies, as members of the Federal Financial Institutions Examination Council (FFIEC), are requesting comment on further burden-reducing revisions to all three versions of the Call Report. These changes include the removal or consolidation of existing data items and certain new or increased reporting thresholds. The Call Report revisions are proposed to take effect June 30, 2018. Institutions are encouraged to comment on the proposal by January 8, 2018.

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.


  • This proposal includes burden-reducing changes to all three versions of the Call Report, including the recently implemented FFIEC 051 Call Report and the FFIEC 041 and FFIEC 031 Call Reports.
  • The agencies developed these proposed Call Report changes based on:
    • Their evaluation of responses to the final portion of a series of surveys of Call Report data users at the FFIEC member entities conducted to support a statutorily mandated review of all existing Call Report data items,
    • A re-evaluation of responses to certain previously reviewed surveys, and
    • Consideration of industry comments and feedback received over the course of this FFIEC initiative.
  • Because the final portion of the user surveys primarily included Call Report schedules covering complex or specialized activities that were removed when the new FFIEC 051 report was created, the current proposal more significantly affects schedules and data items in the FFIEC 041 and FFIEC 031 reports.
  • The agencies are considering the comments received on the burden-reducing Call Report revisions and certain other changes proposed in June 2017 (see FIL-24-2017 , dated June 27, 2017).
  • Redlined copies of the FFIEC 051, FFIEC 041, and FFIEC 031 report forms showing the current proposal's Call Report revisions, as well as the revisions proposed in June 2017, and lists detailing the data items in each version of the Call Report affected by the current burden-reduction proposal will be available on the FFIEC's website ( ).
  • Institutions should review FIL-57-2017 and the attached Federal Register notice for further information about the proposed Call Report revisions.


  • 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: November 9, 2017