Final 30-day Federal Register Notice

FR2 0052 - Call Report Revisions eSLR 90 FR 57529 (Dec 11 2025).pdf

Consolidated Reports of Condition and Income (Call Report)

Final 30-day Federal Register Notice

OMB: 3064-0052

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Federal Register / Vol. 90, No. 236 / Thursday, December 11, 2025 / Notices
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Proposed Agency Information
Collection Activities; Comment
Request
Office of the Comptroller of the
Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
AGENCY:

In accordance with the
requirements of the Paperwork
Reduction Act of 1995 (PRA), the OCC,
the Board, and the FDIC (the agencies)
may not conduct or sponsor, and the
respondent is not required to respond
to, an information collection unless it
displays a currently valid Office of
Management and Budget (OMB) control
number. On July 10, 2025, the agencies,
under the auspices of the Federal
Financial Institutions Examination
Council (FFIEC), requested public
comment for 60 days on a proposal to
revise and extend for three years the
Consolidated Reports of Condition and
Income (Call Report) (FFIEC 031, FFIEC
041, and FFIEC 051), which are
currently approved collections of
information (Call Report proposal). The
revisions described in the Call Report
proposal related to proposed revisions
to the enhanced supplementary leverage
ratio standards applicable to global
systemically important bank holding
companies and their depository
institution subsidiaries under the
agencies’ regulatory capital rules. The
comment period for the Call Report
proposal ended on September 8, 2025.
As described in the SUPPLEMENTARY
INFORMATION of this document, the
agencies are proceeding with the
proposed revisions to the FFIEC 031
report form and instructions, but with
certain modifications. These revisions to
reporting requirements would take
effect as of the June 30, 2026, report
date. The agencies are giving notice they
are sending the collections to OMB for
review.
DATES: Comments must be submitted on
or before January 12, 2026.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments
will be shared among the agencies.

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SUMMARY:

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OCC: You may submit comments by
any of the following methods:
• Email: prainfo@occ.treas.gov.
• Mail: Chief Counsel’s Office, Office
of the Comptroller of the Currency,
Attention: 1557–0081, 400 7th Street
SW, Suite 3E–218, Washington, DC
20219.
• Hand Delivery/Courier: 400 7th
Street SW, Suite 3E–218, Washington,
DC 20219.
Instructions: You must include
‘‘OCC’’ as the agency name and ‘‘1557–
0081’’ in your comment. In general, the
OCC will publish comments on
www.reginfo.gov without change,
including any business or personal
information provided, such as name and
address information, email addresses, or
phone numbers. Comments received,
including attachments and other
supporting materials, are part of the
public record and subject to public
disclosure. Do not include any
information in your comment or
supporting materials that you consider
confidential or inappropriate for public
disclosure.
You may review comments and other
related materials that pertain to this
information collection beginning on the
date of publication of the second notice
for this collection by the following
method:
• Viewing Comments Electronically:
Go to www.reginfo.gov. Hover over the
‘‘Information Collection Review’’ drop
down menu and select ‘‘Information
Collection Review.’’ Underneath the
‘‘Currently under Review’’ section
heading, from the drop-down menu
select ‘‘Department of Treasury’’ and
then click ‘‘submit.’’ This information
collection can be located by searching
by OMB control number ‘‘1557–0081.’’
Upon finding the appropriate
information collection, click on the
related ‘‘ICR Reference Number.’’ On the
next screen, select ‘‘View Supporting
Statement and Other Documents’’ and
then click on the link to any comment
listed at the bottom of the screen.
• For assistance in navigating
www.reginfo.gov, please contact the
Regulatory Information Service Center
at (202) 482–7340.
Board: You may submit comments,
which should refer to ‘‘Call Report
Revisions,’’ by any of the following
methods:
• Agency website: http://
www.federalreserve.gov. Follow the
instructions for submitting comments at:
http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
• Email: regs.comments@
federalreserve.gov. Include ‘‘Call Report
Revisions’’ in the subject line of the
message.

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57529

• Fax: (202) 395–6974.
• Mail: Benjamin W. McDonough,
Deputy Secretary and Ombuds of the
Board, Board of Governors of the
Federal Reserve System, 20th Street and
Constitution Avenue NW, Washington,
DC 20551.
All public comments are available on
the Board’s website at https://
www.federalreserve.gov/apps/foia/
proposedregs.aspx as submitted, unless
modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information.
FDIC: You may submit comments,
which should refer to ‘‘Call Report
Revisions—eSLR’’ by any of the
following methods:
• Agency website: https://
www.fdic.gov/federal-registerpublications. Follow the instructions for
submitting comments on the FDIC’s
website.
• Email: comments@FDIC.gov.
Include ‘‘Call Report Revisions—eSLR’’
in the subject line of the message.
• Mail: Jennifer Jones, Deputy
Executive Secretary, Attn: Comments:
Call Report Revisions—eSLR, Federal
Deposit Insurance Corporation, 550 17th
Street NW, Washington, DC 20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street NW
building (located on F Street NW) on
business days between 7 a.m. and 5 p.m.
• Public Inspection: Comments
received, including any personal
information provided, may be posted
without change to https://www.fdic.gov/
federal-register-publications.
Commenters should submit only
information that the commenter wishes
to make available publicly. The FDIC
may review, redact, or refrain from
posting all or any portion of any
comment that it may deem to be
inappropriate for publication, such as
irrelevant or obscene material. The FDIC
may post only a single representative
example of identical or substantially
identical comments, and in such cases
will generally identify the number of
identical or substantially identical
comments represented by the posted
example. All comments that have been
redacted, as well as those that have not
been posted, that contain comments on
the merits of this document will be
retained in the public comment file and
will be considered as required under all
applicable laws. All comments may be
accessible under the Freedom of
Information Act.
Written comments and
recommendations for this information
collection also should be sent within 30
days of publication of this document to

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Federal Register / Vol. 90, No. 236 / Thursday, December 11, 2025 / Notices

www.reginfo.gov/public/do/PRAMain.
Find this particular information
collection by selecting ‘‘Currently under
30-day Review—Open for Public
Comments’’ or by using the search
function.
For
further information about the proposed
revisions to the information collections
discussed in this notice, please contact
any of the agency staff whose names
appear below. In addition, copies of the
report forms for the Call Report can be
obtained at the FFIEC’s website (https://
www.ffiec.gov/resources/reportingforms).
OCC: Shaquita Merritt, Clearance
Officer, (202) 649–5490, Chief Counsel’s
Office, Office of the Comptroller of the
Currency, 400 7th Street SW,
Washington, DC 20219. If you are deaf,
hard of hearing, or have a speech
disability, please dial 7–1–1 to access
telecommunications relay services.
Board: Nuha Elmaghrabi, Federal
Reserve Board Clearance Officer, (202)
452–3884, Office of the Chief Data
Officer, Board of Governors of the
Federal Reserve System, 20th and C
Streets NW, Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Kimberly Yeh, Senior Attorney,
(202) 898–6514, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street NW, Washington, DC 20429.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:

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I. Call Report
The agencies propose to extend for
three years, with revision, their
information collections associated with
the FFIEC 031, FFIEC 041, and FFIEC
051 Call Report.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Number: FFIEC 031
(Consolidated Reports of Condition and
Income for a Bank with Domestic and
Foreign Offices), FFIEC 041
(Consolidated Reports of Condition and
Income for a Bank with Domestic
Offices Only), and FFIEC 051
(Consolidated Reports of Condition and
Income for a Bank with Domestic
Offices Only and Total Assets Less Than
$5 Billion).
Frequency of Response: Quarterly.
Affected Public: Business or other forprofit.
OCC:
OMB Control No.: 1557–0081.
Estimated Number of Respondents:
971 national banks and Federal savings
associations.
Estimated Average Burden per
Response: 41.29 burden hours per
quarter to file.

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Estimated Total Annual Burden:
160,370 burden hours to file.
Board:
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
707 State member banks.
Estimated Average Burden per
Response: 45.32 burden hours per
quarter to file.
Estimated Total Annual Burden:
128,165 burden hours to file.
FDIC:
OMB Control No.: 3064–0052.
Estimated Number of Respondents:
2,798 insured State nonmember banks
and State savings associations.
Estimated Average Burden per
Response: 39.12 burden hours per
quarter to file.
Estimated Total Annual Burden:
437,831 burden hours to file.
The estimated average burden hours
collectively reflect the estimates for the
FFIEC 031, the FFIEC 041, and the
FFIEC 051 reports for each agency.
When the estimates are calculated by
type of report across the agencies, the
estimated average burden hours per
quarter are 86.25 (FFIEC 031), 55.56
(FFIEC 041), and 34.99 (FFIEC 051). The
changes to the Call Report forms and
instructions proposed in this notice
would result in an estimated increase in
burden hours per quarter for the FFIEC
031 of 0.13 hours. There would be no
burden change for the FFIEC 041 or
FFIEC 051. The estimated burden per
response for the quarterly filings of the
Call Report is an average that varies by
agency because of differences in the
composition of the institutions under
each agency’s supervision (for example,
size distribution of institutions, types of
activities in which they are engaged,
and existence of foreign offices).
Type of Review: Extension and
revision of currently approved
collections. In addition to the proposed
revisions discussed below, the Call
Report is periodically updated to clarify
instructional guidance and correct
grammatical and typographical errors on
the forms and instructions which are
published on the FFIEC website.1 These
non-substantive updates may also be
commented upon.
Legal Basis and Need for Collections
The Call Report information
collections are mandatory: 12 U.S.C. 161
(national banks), 12 U.S.C. 324 (State
member banks), 12 U.S.C. 1817 (insured
State nonmember commercial and
savings banks), and 12 U.S.C. 1464
(Federal and State savings associations).
At present, except for selected data
items and text, these information
1 https://www.ffiec.gov/resources/reporting-forms.

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collections are not given confidential
treatment.
Banks and savings associations
submit Call Report data to the agencies
each quarter for the agencies’ use in
monitoring the condition, performance,
and risk profile of individual
institutions and the industry as a whole.
Call Report data serve a regulatory or
public policy purpose by assisting the
agencies in fulfilling their shared
missions of ensuring the safety and
soundness of financial institutions and
the financial system and protecting
consumer financial rights, as well as
agency-specific missions affecting
Federal and State-chartered institutions,
such as conducting monetary policy,
ensuring financial stability, and
administering Federal deposit
insurance. Call Reports are the source of
the most current statistical data
available for identifying areas of focus
for on-site and off-site examinations.
Among other purposes, the agencies use
Call Report data in evaluating
institutions’ corporate applications,
including interstate merger and
acquisition applications for which the
agencies are required by law to
determine whether the resulting
institution would control more than 10
percent of the total amount of deposits
of insured depository institutions in the
United States. Call Report data also are
used to calculate the risk-based
assessments for insured depository
institutions.
II. Current Actions
A. Background
On July 10, 2025, the agencies
requested comment on 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 LossAbsorbing Capacity and Long-Term
Debt Requirements for U.S. Global
Systemically Important Bank Holding
Companies’’ (capital proposal).2 The
capital proposal would have, among
other things, modified the enhanced
supplementary leverage ratio (eSLR)
standard for depository institution
subsidiaries of U.S. top-tier bank
holding companies identified as global
systemically important bank holding
companies (GSIBs) from the current six
percent ‘‘well capitalized’’ threshold
under the prompt corrective action
framework to an eSLR buffer standard
2 90

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Federal Register / Vol. 90, No. 236 / Thursday, December 11, 2025 / Notices
equal to 50 percent of the GSIB’s most
recent method 1 surcharge.
On December 1, 2025, the agencies
published a final rule amending their
regulatory capital rule that, among other
things, modifies the eSLR standard
applicable to depository institution
subsidiaries of GSIBs to an eSLR buffer
standard equal to 50 percent of a
covered depository institution’s parent
GSIB’s method 1 surcharge, capped at
one percent (capital final rule).3 The
changes in the capital final rule are
effective as of April 1, 2026, with the
option to early adopt starting on January
1, 2026.
B. Proposed Revisions to Call Report
Schedule RC–R
In the July 2025 Call Report
proposal,4 the agencies proposed
revisions to the FFIEC 031 report form
and instructions, consistent with the
capital proposal. The agencies proposed
adding two new line items to Schedule
RC–R, Regulatory Capital, Part I,
Regulatory Capital Components and
Ratios (Schedule RC–R, Part I), to reflect
leverage buffer requirements, as
applicable, under the capital proposal.
Specifically, the agencies proposed to
add new line items 56.a, ‘‘Leverage
buffer standard,’’ and 56.b, ‘‘Leverage
buffer.’’ These line items would be
reported only by respondents that are
depository institution subsidiaries of
GSIBs. Additionally, the agencies
proposed revisions to the Call Report
instructions consistent with the capital
proposal.

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C. Comments Received and Final eSLR
Rule Reporting Revisions
No comments were received on the
July 2025 Call Report proposal that were
specifically related to the proposed
revisions to the FFIEC 031 report form
and instructions. Therefore, the agencies
will proceed with adding two new line
items to Schedule RC–R, Part I, to reflect
leverage buffer requirements. The Call
Report instructions for Schedule RC–R,
Part I, will also be revised to be
consistent with the capital final rule
including incorporation of the eSLR
buffer standard applicable to depository
institution subsidiaries of GSIBs equal
to 50 percent of a covered depository
institution’s parent GSIB’s method 1
surcharge, capped at one percent.
III. Timing
As stated in the July 2025 notice, the
agencies plan to make these revisions to
the Call Report forms and instructions
effective with the first report date
3 90

FR 55248 (December 1, 2025).
4 90 FR 30641 (July 10, 2025).

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following the effective date of the
capital final rule. Thus, the reporting
revisions to the Call Report would take
effect as of the June 30, 2026, report
date. For institutions that early adopt
the final rule prior to April 1, 2026, the
agencies plan to provide supplemental
instructions to facilitate reporting in the
March 31, 2026, Call Report.
IV. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and
(e) Estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Comments submitted in response to
this joint notice will be shared among
the agencies.
Carl Kaminski,
Assistant Director, Office of the Comptroller
of the Currency.
Benjamin W. McDonough,
Deputy Secretary of the Board, Board of
Governors of the Federal Reserve System.
Federal Deposit Insurance Corporation.
Dated at Washington, DC on December 8,
2025.
Jennifer M. Jones,
Deputy Executive Secretary.
[FR Doc. 2025–22481 Filed 12–10–25; 8:45 am]
BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P

DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Notice of OFAC Sanctions Action
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:

The U.S. Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is publishing the names

SUMMARY:

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57531

of one or more persons that have been
placed on OFAC’s Specially Designated
Nationals and Blocked Persons List
(SDN List) based on OFAC’s
determination that one or more
applicable legal criteria were satisfied.
All property and interests in property
subject to U.S. jurisdiction of these
persons are blocked, and U.S. persons
are generally prohibited from engaging
in transactions with them.
DATES: This action was issued on
December 9, 2025. See SUPPLEMENTARY
INFORMATION for relevant dates.
FOR FURTHER INFORMATION CONTACT:
OFAC: Associate Director for Global
Targeting, 202–622–2420; the Assistant
Director for Sanctions Compliance, 202–
622–2490 or https://ofac.treasury.gov/
contact-ofac.
SUPPLEMENTARY INFORMATION:
Electronic Availability
The SDN List and additional
information concerning OFAC sanctions
programs are available on OFAC’s
website: https://ofac.treasury.gov.
Notice of OFAC Action
On December 9, 2025, OFAC
determined that the property and
interests in property subject to U.S.
jurisdiction of the following persons are
blocked under the relevant sanctions
authority listed below.
Individuals
1. DUQUE BOTERO, Mateo Andres, Calle
77 9 76 APT 302, Bogota, Colombia; DOB 07
Apr 1975; POB Bogota, Colombia; nationality
Colombia; alt. nationality Spain; Gender
Male; Cedula No. 79782423 (Colombia);
Passport AS272175 (Colombia) expires 31
Mar 2026; alt. Passport XDD789846 (Spain);
alt. Passport BF868819 (Colombia) expires 01
Mar 2035 (individual) [SUDAN–EO14098]
(Linked To: MAINE GLOBAL CORP S.A.S.).
Designated pursuant to section 1(a)(ii)(B) of
Executive Order 14098 of May 4, 2023,
‘‘Imposing Sanctions on Certain Persons
Destabilizing Sudan and Undermining the
Goal of a Democratic Transition,’’ (E.O.
14098), for being a foreign person who is or
has been a leader, official, senior executive
officer, or member of the board of directors
of the Maine Global Corp S.A.S., an entity
whose property and interests in property are
blocked pursuant to E.O. 14098 relating to
the tenure of such leader, official, senior
executive officer, or member of the board of
directors.
2. MUNOZ UCROS, Monica (Latin:
˜ OZ UCROS, Monica), Calle 77 9 76 APT
MUN
302, Bogota, Colombia; DOB 14 Jun 1976;
POB Bogota, Colombia; nationality Colombia;
Gender Female; Cedula No. 52413003
(Colombia); Passport AX032470 (Colombia)
expires 11 Mar 2031 (individual) [SUDAN–
EO14098] (Linked To: MAINE GLOBAL
CORP S.A.S.).
Designated pursuant to section 1(a)(ii)(B) of
E.O. 14098, for being a foreign person who

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