Consolidated Reports of Condition and Income
Summary:
The Consolidated Reports of Condition and Income (Call Report) for the June 30, 2019, report date must be submitted to the agencies' Central Data Repository by Tuesday, July 30, 2019. Certain institutions with foreign offices have an additional five calendar days to file their reports.
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.
Highlights:
- Call Report forms for the second quarter of 2019 are available through the Federal Financial Institutions Examination Council (FFIEC) Reporting Forms webpage and the FDIC Bank Financial Reports webpage .
- No new or revised data items take effect this quarter in the FFIEC 051, FFIEC 041, or FFIEC 031 Call Report.
- Separate updates to the instruction book for the FFIEC 051 Call Report and the instruction book for the FFIEC 031 and FFIEC 041 Call Reports for second quarter 2019 are available on the FFIEC and FDIC websites.
- In a final rule effective July 22, 2019, the banking agencies have expanded eligibility to file the FFIEC 051 Call Report to institutions with total assets less than $5 billion that also meet certain other criteria. In addition, certain revisions to the FFIEC 051 Call Report will take effect September 30, 2019, subject to U.S. Office of Management and Budget approval.
- An eligible institution may choose to begin filing the FFIEC 051 Call Report beginning as of September 30, 2019, or it may wait to begin until the December 31, 2019, report date.
- For the June 30, 2019, report date, an institution that reported total assets less than $5 billion in the Call Report for June 30, 2018, should file the same report form (either the FFIEC 051 or the FFIEC 041) as it filed for the March 31, 2019, report date.
- Institutions should review FIL-40-2019 and the accompanying Supplemental Instructions for further information on the second quarter 2019 Call Report.
- This FIL expires one year after issuance.
Distribution:
- FDIC-Supervised Institutions
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).