Regulatory Alerts2026-04-02 | FIL-10-2026Consolidated Reports of Condition and Income for First Quarter 2026
The FDIC, OCC, and Federal Reserve Board issued this Financial Institution Letter to establish submission requirements for the March 31, 2026, Call Report. All FDIC-insured institutions must electronically file their FFIEC 031, 041, or 051 reports to the Central Data Repository by April 30, 2026, with an extended May 5 deadline for entities operating multiple foreign offices. The accompanying supplemental instructions provide guidance on early adoption of updated regulatory capital standards for global systemically important bank holding companies and confirm that no new data items or revisions take effect this quarter.
Call Reports and Other FFIEC Related Forms and Reports
April 2, 2026
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This Financial Institution Letter and the attached Supplemental Instructions for the March 31, 2026, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution. There are no new data items or revisions that take effect this quarter in the FFIEC 031, FFIEC 041 or FFIEC 051 Call Report forms. The Call Report forms for March 31, 2026, are available for printing and downloading from the FFIEC’s Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the FDIC’s Bank Financial Reports webpage. Institutions should refer to the attached Supplemental Instructions for March 2026 for additional guidance on certain reporting issues, including information for impacted institutions that opt to early adopt the final regulatory capital rule, “Regulatory Capital Rule: Modifications to the Enhanced Supplementary Leverage Ratio Standards for U.S. Global Systemically Important Bank Holding Companies and Their Subsidiary Depository Institutions; Total Loss-Absorbing Capacity and Long-Term Debt Requirements for U.S. Global Systemically Important Bank Holding Companies.” Except for certain institutions with foreign offices, your completed Call Report must be submitted electronically to the Central Data Repository (CDR) no later than 30 days after the current quarter’s report date. An institution with more than one foreign office, other than a “shell” branch or an International Banking Facility, is permitted an additional five calendar days to electronically submit its Call Report data. See the table below for current and upcoming Call Report submission dates. Report Date Submission Date Submission Date for Certain Institutions with Foreign Offices (see above) March 31, 2026 Thursday, April 30, 2026 Tuesday, May 5, 2026 June 30, 2026 Thursday, July 30, 2026 Tuesday, August 4, 2026 September 30, 2026 Friday, October 30, 2026 Wednesday, November 4, 2026 December 31, 2026 Saturday, January 30, 2027 Thursday, February 4, 2027 James M. Gallagher Senior Deputy Comptroller for the Office of the Chief National Bank Examiner Office of the Comptroller of the Currency Randall D. Guynn Director Division of Supervision and Regulation Board of Governors of the Federal Reserve System Ryan E. Billingsley Director Division of Risk Management Supervision Federal Deposit Insurance Corporation Statement of Applicability: The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.
FIL-10-2026
Attachment(s)
Supplemental Instructions SMR Q1 2026 redline
Supplemental Instructions SMR Q1 2026 clean
Related Topics
Accounting
Contact(s)
CDR Help Desk , (888) CDR-3111