Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) — FDIC — US

Call Reports and Other FFIEC Related Forms and Reports

July 10, 2025

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Summary:
On July 10, 2025, the Federal Deposit Insurance Corporation (FDIC), the Board of Governors of the Federal Reserve System (Board), and the Office of the Comptroller of the Currency (collectively, the agencies), under the auspices of the Federal Financial Institutions Examination Council (FFIEC), published in the Federal Register a proposal to revise the FFIEC 031 Call Report. These proposed revisions are consistent with the agencies’ request for comment on June 27, 2025, of a notice of proposed rulemaking titled, “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” (capital proposal). The FFIEC 041 and FFIEC 051 Call Reports are being proposed to be extended without revision. As described more fully in the attached Federal Register notice, the proposed revisions to the FFIEC 031 Call Report form would include two new line items on Schedule RC-R, Part I, Regulatory Capital Components and Ratios, to reflect leverage buffer standards, as applicable, under the capital proposal. These line items would be reported only by respondents that are depository institution subsidiaries of global systemically important bank holding companies (GSIBs). Additionally, the FFIEC 031 Call Report instructions would be revised to be consistent with the capital proposal, including the additional criteria for a depository institution subsidiary of a GSIB to report on Schedule RC-R, Part I, line items 53, “Eligible retained income,” and 54, “Distributions and discretionary bonus payments during the quarter,” based on the depository institution’s leverage buffer standard and leverage buffer amount. The proposed revisions to the FFIEC 031 Call Report form and instructions would become effective with the first report date following the effective date of the capital proposal, if finalized. In addition, the agencies plan to revise the reporting changes proposed in this notice to align with any changes made to any final version of the capital proposal. The agencies encourage you to review and provide comment on the proposed regulatory reporting revisions. You may send comments on this reporting proposal to any or all of the agencies by the methods described in the attached Federal Register notice. Comments must be submitted by September 8, 2025. Redlined copies of the FFIEC 031 Call Report form and instructions showing the proposed changes will be available on the FFIEC’s webpages for these reports, which can be accessed from the FFIEC’s Reporting Forms webpage for the FFIEC 031 Call Report. Please share this letter with individuals responsible for preparing Call Reports at your institution. For further information about the proposed Call Report changes, institutions should contact their assigned Call Report
analyst. If you do not know the analyst assigned to your institution, state member institutions should contact their Federal Reserve District Bank, while national institutions, FDIC-supervised banks, and savings associations should contact the FDIC’s Data Collection and Analysis Section in Washington, D.C., by telephone at (800) 688‑FDIC (3342) or email to FDICInfoReq@fdic.gov . signed by Judith E. Dupré Executive Secretary Statement of Applicability:
The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.

FIL-28-2025

Attachment(s)

Federal Register Notice