Laws and Regulations
Key laws and regulations that pertain to FDIC-supervised institutions; note that other laws and regulations also may apply.
- Section 37 of the FDI Act — Accounting Objectives, Standards, and Requirements establishes that financial institutions are to file financial reports with federal banking agencies that are consistent with generally accepted accounting principles — note Section 37 of the FDI Act applies to all FDIC-insured institutions
Supervisory Resources
Frequently asked questions, advisories, statements of policy, and other information issued by the FDIC alone, or on an interagency basis, provided to promote safe-and-sound operations.
- Current Quarter Call Report Forms, instructions and related materials. For questions regarding Call Report preparation, banks should contact their assigned Call Report Analyst
- Call Reports, Uniform Bank Performance Reports and other information provided by the Federal Financial Institutions Examination Council (FFIEC)
- Bank data and statistics on specific banks, their branches, and the industry
Other Resources
Supplemental information related to safe-and-sound banking operations.
- A complete listing of FFIEC reporting forms