Consolidated Reports of Condition and Income for Fourth Quarter 2019
Summary:
The Consolidated Reports of Condition and Income (Call Report) for the December 31, 2019, report date must be submitted to the agencies' Central Data Repository by Thursday, January 30, 2020. 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 institutions, including community institutions.
Highlights:
- Call Report forms for fourth quarter 2019 are available through the Federal Financial Institutions Examination Council (FFIEC) Reporting Forms webpage and the FDIC Bank Financial Reports webpage.
- In a final rule that took effect July 22, 2019, the banking agencies expanded eligibility to file the FFIEC 051 Call Report to institutions with total assets less than $5 billion that also meet certain non-asset-size criteria.
- Institutions that reported less than $5 billion in total assets as of June 30, 2018, and meet the other eligibility criteria may choose to file the FFIEC 051 Call Report for the December 31, 2019, report date.
- The option to file the FFIEC 051 Call Report as of December 31, 2019, also is available to institutions that reported total assets less than $1 billion as of June 30, 2018, and meet the other eligibility criteria, but filed the FFIEC 041 Call Report for the first three quarters of 2019.
- No new data items take effect this quarter in the 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 fourth quarter 2019 are available on the FFIEC and the FDIC webpages.
- Institutions should review interagency FIL-1-2020 and the accompanying Supplemental Instructions for further information on the fourth quarter 2019 Call Report.
- This FIL expires one year after issuance.
Suggested Distribution:
FDIC-Supervised Institutions
Suggested Routing:
Chief Financial Officer
Chief Accounting Officer
Call Report Preparer
Paper copies of FDIC FILs may be obtained through the FDIC's Public Information Center, 3501 Fairfax Drive, Room E-1002, Arlington, VA 22226 (877-275-3342 or 703-562-2200).