The Consolidated Reports of Condition and Income (Call Report) for the June 30, 2012, report date must be received by Monday, July 30, 2012. Certain institutions with foreign offices have an additional five calendar days to submit their reports. As discussed in FIL-29-2012, dated June 29, 2012, the Call Report revisions taking effect this quarter will be relevant to only a small percentage of institutions. This quarterís new data items will help the banking agencies and state supervisors better understand certain risk exposures and they will address data needs related to deposit insurance assessments.
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.
The Call Report changes taking effect on June 30, 2012, are new data items for:
Past due and nonaccrual purchased credit-impaired loans in Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets;
Representation and warranty reserves in Schedule RC-P, 1 4 Family Residential Mortgage Banking Activities, for institutions with $1 billion or more in total assets and smaller institutions with significant mortgage banking activities; and
Certain information for deposit insurance assessment purposes in Schedule RC-O, Other Data for Deposit Insurance and FICO Assessments, which apply only to large and highly complex institutions (generally, institutions with $10 billion or more in total assets) and institutions that own another insured depository institution.