Regulatory Alerts2025-12-12 | FIL-57-2025Revisions to the Consolidated Reports of Condition and Income (Call Reports)
The FDIC, Federal Reserve Board, and OCC have published final regulatory reporting changes to the FFIEC 031 Call Report form and instructions, aligning them with updated capital rule standards for United States global systemically important bank holding companies and their subsidiaries. These revisions modify reporting requirements to reflect enhanced supplementary leverage ratio standards, while the FFIEC 041 and 051 Call Reports are extended for three years without revision. The updated forms take effect for the June 30, 2026 report date, with an optional early adoption starting January 1, 2026, and supplemental instructions will be provided for March 31, 2026 filings.
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