SPST 0052 Call Report Revisions 12.17.2025

SUPPORTING STATEMENT
CONSOLIDATED REPORTS OF CONDITION AND INCOME
FFIEC 031, 041, and 051
OMB No. 3064-0052
INTRODUCTION
The Federal Deposit Insurance Corporation (FDIC) is requesting approval from the
Office of Management and Budget’s (OMB) to extend for three years, with revision, the
Federal Financial Institutions Examination Council (FFIEC) Consolidated Reports of
Condition and Income (Call Reports) (FFIEC 031, FFIEC 041, and FFIEC 051;
OMB No. 3064-0052). These reports are required of insured state nonmember banks
and insured state savings associations and are filed on a quarterly basis. The Federal
Reserve Board (FRB or Board) and the Office of the Comptroller of the Currency (OCC)
are submitting these same Call Report changes to OMB for the institutions under their
supervision.
The proposed revisions are in response to a change in the regulatory capital framework.
On November 25, 2025, the agencies approved a final rule amending their regulatory
capital rule that, among other things, modifies the enhanced supplementary leverage ratio
(eSLR) standard applicable to depository institution subsidiaries of global systemically
important bank holding companies (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.
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.
For FDIC-supervised institutions, the estimated burden for filing the Call Reports is
estimated to decrease from 442,621 hours to 437,831, which is due to the reduction of
institutions filing the Call Report. The number of filers decreased from 2,825 to 2,798
resulting in a reduction of 4,790 burden hours. The changes to the Call Report form and
instructions proposed in this notice would not result in a material burden change for all
three Call Reports.
JUSTIFICATION
1. Circumstances and Need
Section 7 of the Federal Deposit Insurance Act requires all insured depository institutions
to submit four “reports of condition” each year to their primary federal bank supervisory
authority, i.e., the FDIC, the OCC, or the Board, as appropriate. FDIC-supervised
institutions, i.e., insured state nonmember banks and insured state savings associations,
submit these reports to the FDIC. The FDIC uses the quarterly Call Reports to monitor
the condition, performance, and risk profile of individual institutions and the industry as a

-2whole. In addition, Call Reports provide the FDIC with the most current statistical data
available for evaluating depository institution corporate applications such as mergers;
identifying areas of heightened focus and reduced emphasis for both on-site and off-site
examinations; calculating all insured institutions’ deposit insurance assessments; and
other public purposes.
At present within the Call Report information collection system as a whole, separate
report forms apply to (1) institutions that have domestic and foreign offices and
institutions with domestic offices only and consolidated total assets of $100 billion or
more (FFIEC 031); (2) institutions with domestic offices only and consolidated total
assets less than $100 billion, except those institutions that file the FFIEC 051
(FFIEC 041); and (3) institutions with domestic offices only and total assets less than
$5 billion not otherwise required to file the FFIEC 041 (FFIEC 051). All institutions that
are advanced approaches institutions for regulatory capital purposes, regardless of size,
would file the FFIEC 031 Call Report.
The amount of data required to be reported varies between the three versions of the report
forms, with the FFIEC 031 report form, which, in general, is filed by the largest
institutions (i.e., institutions with domestic and foreign offices and institutions with
domestic offices only and consolidated total assets of $100 billion or more) having more
data items than the FFIEC 041 and FFIEC 051 report forms that, in general, are filed by
smaller institutions, i.e., institutions with domestic offices only and consolidated total
assets less than $100 billion. Furthermore, within the FFIEC 041 report form, the amount
of data required to be reported varies, primarily based on the size of an institution, but
also in some cases based on activity levels. The FFIEC 051 report form is a significantly
streamlined version of the FFIEC 041 that includes numerous data items that are
collected less frequently than quarterly, but the amount of data required in the FFIEC 051
also varies depending on the size of an institution and activity levels.
Proposed Revisions that are the Subject of This Proposal
The proposed revisions are in response to a change in the regulatory capital framework.
On November 25, 2025, the agencies approved a final rule amending their regulatory
capital rule that, among other things, modifies the enhanced supplementary leverage ratio
(eSLR) standard applicable to depository institution subsidiaries of global systemically
important bank holding companies (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.
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.

-32. Use of Information Collected
The information collected in the Call Reports is used by the FDIC and the other federal
banking agencies both on an individual institution basis and in aggregate form for
supervisory, surveillance, regulatory, research, statistical, insurance assessment, and
informational purposes. Call Report data for all institutions, not just the institutions
under an individual banking agency’s primary supervision, are available to each of the
three banking agencies in order for each agency to have access to information for the
insured depository institution system as a whole.
The FDIC uses the data collected in the Call Reports extensively for supervisory and
surveillance purposes in an effort to detect at an early date those institutions that are
experiencing deterioration or some other significant change in their condition,
performance, or risk profile. The underlying basis for this activity at the FDIC, as well as
at the OCC and the Board, is the goal of maintaining a safe and sound banking system
and reducing the possibility of the failure of individual institutions and the concomitant
exposure of the Deposit Insurance Fund administered by the FDIC. The FDIC has two
major surveillance programs (EWS and UBPR) for its use in performing off-site
evaluation of the condition of banks and savings associations. In addition, various
quarterly management and supervisory reports used for off-site monitoring capabilities
are available in web-based systems like ViSION (Virtual Supervisory Information on the
Net) and distributed systems like ARIS (Automated Regional Information System).
Early Warning Systems (EWS) – The EWS is the FDIC’s umbrella of off-site
surveillance models that are used to monitor the condition of insured institutions between
regular on-site examinations. Data collected from each institution’s Call Report are
subjected to a screening process in the EWS known as SCOR (Statistical CAMELS
Off-site Rating). SCOR is an off-site model for insured institutions that compares an
institution’s financial condition against examination ratings for comparable financial
institutions. SCOR derives a rating for each component of the Uniform Financial
Institutions Rating System (UFIRS). The composite and component ratings are then
compared to those given at the last examination and a downgrade probability is derived
for each institution. Those institutions whose downgrade probability exceeds a specified
level are subject to supervisory follow-up procedures including the prompt scheduling of
examinations or visitations. The FDIC also has developed two off-site rating tools called
GMS (Growth Monitoring System) and REST (Real Estate Stress Test) in order to
effectively and efficiently monitor risk at individual insured depository institutions.
GMS identifies institutions that may pose greater risks due to rapid growth and/or
funding issues. GMS places institutions into percentile rankings based on GMS scores.
Those with the highest GMS scores are subject to formal off-site review requirements
similar to SCOR. REST identifies institutions with high concentrations of commercial
real estate and other exposures similar to the exposure characteristics of problem
institutions and institutions that failed during the New England crisis of the late 1980s
and early 1990s.

-4Another part of the EWS includes the Uniform Bank Performance System (UBPS). The
UBPS is an on-line support subsystem that calculates for each institution approximately
300 financial ratios and accompanying peer group and ranking data and presents this
information in a manner consistent with the Uniform Bank Performance Report, which is
discussed below. The UBPS covers the most recent and preceding 15 quarters.
Uniform Bank Performance Report (UBPR) – This report is prepared quarterly for each
insured institution from Call Report data and presents information for five periods on an
institution’s performance and financial statement composition in the form of ratios,
percentages, and dollar amounts. Each UBPR also includes corresponding average data
for the institution’s peer group and percentile rankings for most ratios. In 2017, data
visualization features (e.g., graphs and charts) were added to the UBPR to assist users in
gaining further value from UBPR ratio data.
The comparative and trend data contained in the UBPR complement the EWS data and
are utilized by FDIC supervisory staff for further off-premises review of individual
institutions, particularly at the field office level. Based on an analysis of the information
in the UBPR, an examiner can set the priorities for the examination of an individual
institution. An institution’s condition, performance, and risk profile can then be
evaluated during the examination in light of its recent trends and the examiner’s findings
can be communicated to the institution’s management. Management can verify this trend
data for itself in the institution’s own UBPRs. UBPRs are available on-line on the
Internet for access by institutions, regulators, and the public.
ViSION and ARIS – ViSION is a secure web-enabled system that was developed as a
comprehensive and easy-to-use reporting source for the FDIC’s supervisory and financial
data. The system provides FDIC users with multiple reports that display information for
a specific institution or set of institutions. ViSION provides users the ability to retrieve
various supervisory and off-site reports. These various management reports are used to
assist in off-site monitoring efforts and are reviewed at the regional or field office level
on a regular basis. ARIS is a localized database and reporting system that includes many
levels of drill-down management and supervisory reporting.
Through the use of monitoring and surveillance systems that rely on Call Report
information, the FDIC is able to more effectively and efficiently allocate resources to
those institutions experiencing difficulties or exhibiting heightened risk profiles. Also,
FDIC policy requires examiners to use information from Call Reports as well as data
available from monitoring and surveillance systems to assist in their examination
planning activities. Through examination planning, examiners can determine the areas of
an institution’s operations and activities on which to focus heightened attention or place
reduced emphasis during their time on-site at the institution. Moreover, effective
examination planning can help to limit the amount of time examiners need to spend onsite during an examination. These efforts would not be feasible if Call Report data, with
their emphasis on the collection of information for supervisory and surveillance purposes,
were not available on a quarterly or, for certain data, a semiannual or annual, basis.

-5Call Reports also provide the most current statistical data available for evaluating
statutory factors relating to the FDIC’s consideration of institutions’ applications for
deposit insurance and for consent to merge, establish a branch, relocate an office, and
retire capital. The amount of each individual institution’s deposit insurance assessment is
calculated directly by the FDIC from the data reported in the institution’s Call Report. In
addition, under the FDIC’s risk-related insurance assessment system, Call Report data are
used to help determine the risk assignment for each insured institution. The FDIC’s
Division of Insurance and Research uses data collected in the Call Reports to prepare
quarterly reports on the condition and performance of the banking system, with separate
reports also prepared for community institutions, and for numerous economic studies and
analyses of trends in banking that are incorporated into reports submitted to Congress and
made available to the public.
3. Use of Technology to Reduce Burden
All banks and savings associations are subject to an electronic filing requirement for the
Call Report. In this regard, the agencies have created a secure shared database for
collecting, managing, validating, and distributing Call Report data. This database system,
the Central Data Repository (CDR), was implemented in 2005 and is the only method
available to banks and savings associations for submitting their Call Report data. Under
the CDR system, institutions file their Call Report data via the Internet using software
that contains the FFIEC’s edits for validating Call Report data before submission.
4. Efforts to Identify Duplication
There is no other report or series of reports that collects from all insured banks and
savings associations the regulatory capital and other information gathered through the
Consolidated Reports of Condition and Income taken as a whole. There are other
information collection systems which tend to duplicate certain parts of the Call Report;
however, the information they provide would be of limited value as a replacement for the
Call Report.
5. Minimizing the Burden on Small Institutions
The Call Report requires the least amount of data from small institutions with domestic
offices only and less than $5 billion in total assets that are eligible to file the streamlined
FFIEC 051 report form. Within the FFIEC 051, for example, certain institutions with
less than $300 million in total assets have fewer data items applicable to them than do
institutions with $300 million or more in total assets. Exemptions from reporting certain
Call Report data within the FFIEC 051 report form also apply to institutions with less
than $100 million and $1 billion in total assets. In addition, the supplemental information
schedule in the FFIEC 051, which replaced five entire schedules and parts of certain
other schedules that had been in the FFIEC 041, includes eight indicator questions with

-6“yes”/“no” responses that ask about an institution’s involvement in certain complex or
specialized activities. Only if the response to a particular indicator question is a “yes” is
an institution required to complete, on average, three additional sub-indicator items that
provide data on the extent of the institution’s involvement in that activity.
The next least amount of data is collected from other institutions with domestic offices
only that file the FFIEC 041 report form (even if they are eligible to file the FFIEC 051)
and have less than $100 billion in total assets. Exemptions from reporting certain
Call Report data within the FFIEC 041 report form also apply to institutions with less
than $100 million, $300 million, $1 billion, and $10 billion in total assets. In both the
FFIEC 051 and the FFIEC 041, other exemptions are based on activity levels rather than
total assets and these activity-based thresholds tend to benefit small institutions. In
addition, for small institutions with domestic offices only and less than $5 billion in total
assets that file the FFIEC 051, a significant number of data items in the FFIEC 051 report
are collected semiannually or annually rather than quarterly as they had been when these
institutions filed the FFIEC 041 report.
6. Consequences of Less Frequent Collection
Collecting Call Report data less frequently than quarterly would reduce the FDIC’s
ability to identify on a timely basis those institutions experiencing adverse changes in
their condition or risk profile. Timely identification enables the FDIC to work with the
managements of such institutions to initiate appropriate corrective measures at an early
stage to restore the institutions’ safety and soundness. Timely identification cannot be
accomplished through periodic on-site examinations alone. To allocate its examination
resources in the most efficient manner, off-site analysis of Call Report data to single out
institutions in need of accelerated on-site follow-up must be performed (see Item 2
above). Submission of Call Reports less frequently than quarterly would permit
deteriorating conditions at institutions to fester considerably longer before they would be
detected through the FDIC’s monitoring systems, through the fortunate scheduling of
examinations, or by other means. Such institutions would therefore run a greater risk of
failure because of delays in effecting corrective action, either on institution
management’s own initiative or at the behest of the FDIC. Nevertheless, certain Call
Report data items are collected less frequently than quarterly from some or all
institutions, particularly in the streamlined FFIEC 051 Call Report for eligible small
institutions.
In addition to supporting the identification of higher-risk situations and enabling timely
corrective action for such cases, the quarterly reporting of Call Report data also aids in
the identification of low-risk areas prior to on-site examinations, allowing the agencies to
improve the allocation of their supervisory resources and increase the efficiency of
supervisory assessments, which reduces the scope of examinations in these areas, thereby
reducing regulatory burden.

-7Furthermore, certain Call Report data items are required quarterly due to various statutes
or regulations. Leverage ratios based on average quarterly assets (reported on
Schedule RC-K) and, for institutions that do not have a community bank leverage ratio
framework election in effect as of a quarter-end report date, risk-based capital ratios
(reported on Schedule RC-R) are necessary under the prompt corrective action
framework established under 12 U.S.C. 1831o. Data on off-balance sheet assets and
liabilities (reported on Schedule RC-L) are required every quarter for which an institution
submits a balance sheet to the agencies pursuant to 12 U.S.C. 1831n. Granular data on
deposit liabilities and data affecting risk assessments for deposit insurance (reported on
Schedules RC-E and RC-O) are required four times per year under 12 U.S.C. 1817.
7. Special Circumstances
There are no special circumstances.
8. Consultation with Persons Outside the FDIC
On July 10, 2025, the agencies initially proposed revisions to the FFIEC 031 report form
and instructions, consistent with the capital proposal. 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.
9. Payment or Gift to Respondents
No payment or gift will be provided to respondents.
10. Confidentiality
At present, all data items collected from individual institutions in the Call Report are
publicly available with limited exceptions. In this regard, for all institutions, the amount,
if any, reported in Schedule RI-E, item 2.g, “FDIC deposit insurance assessments,” is
treated as confidential on an individual institution basis. In addition, on the FFIEC 031
and FFIEC 041 versions of the Call Report, the following data are treated as confidential
on an individual institution basis:
(1) Amounts reported in Schedule RC-P, items 7.a and 7.b, for representation and
warranty reserves for 1-4 family residential mortgages sold to specified parties;
(2) Information that large and highly complex institutions report on criticized and
classified items, nontraditional 1-4 family residential mortgage loans, higher-risk
consumer loans, higher risk commercial and industrial loans and securities, top 20
counterparty exposures, and largest counterparty exposure for assessment purposes in
Schedule RC-O, Memorandum items 6 through 9, 14, and 15, which are used as

-8inputs to scorecard measures in the FDIC’s deposit insurance assessment system for
these institutions; and
(3) The table of consumer loans by loan type and probability of default band reported for
deposit insurance assessment purposes by large and highly complex institutions in
Schedule RC-O, Memorandum item 18.
Furthermore, contact information for depository institution personnel that is provided in
institutions’ Call Report submissions is not available to the public.
Consistent with Section 4013 of the CARES Act, the agencies requested and received
emergency approvals from OMB to add two new confidential data items for Section 4013
loans to the Call Report, which have been collected quarterly beginning with the June 30,
2020, report date, with the collection of these items expected to be time-limited. These
items, Memorandum item 17.a, “Number of Section 4013 loans outstanding,” and
Memorandum item 17.b, “Outstanding balance of Section 4013 loans,” have been added
to Call Report Schedule RC-C, Part I, Loans and Leases. These items enable the
agencies to monitor individual institutions and the industry’s use of the temporary relief
provided by Section 4013 as well as the volume of loans modified in accordance with
Section 4013. The agencies plan to propose to discontinue the collection of these specific
items once the aggregate industry activity has diminished to a point where individual
institution information is of limited practical utility. 1
11. Information of a Sensitive Nature
The Call Report contains no questions of a sensitive nature.
12. Estimate of Annual Burden

Form
FFIEC 031
FFIEC 041
FFIEC 051
Subtotal:
Rounding
Total:

Number of
Time
Respondents Frequency
(Hours)
Burden (Hours)
19
4
68.56
5,211
568
4
54.12
122,961
2,211
4
35.01
309,628
2,798
437,800
31
2,798
437,831

Due to decimal rounding, approximately 31 hours are not reflected in the estimated
subtotal.
These Call Report items will be reviewed in connection with the statutorily mandated review of the Call
Report.

1

-913. Estimate of Start-up Costs to Respondents
None.
14. Estimate of Total Annual Cost to the Federal Government
The FFIEC pays for hosting and maintenance expenses for the CDR and bills the three
participating FFIEC member agencies (i.e., FDIC, FRB, and OCC). The FDIC’s current
allocation for 2025 is $1,527,036.84.
15. Reason for Change in Burden
The decrease in burden of 4,790 hours from 442,621 hours to 437,831 hours is due to the
reduction of FDIC-supervised institutions filing the Call Report. The number of FDICsupervised filers decreased from 2,825 to 2,798. This decrease more than offsets the
minimal estimated increase in burden hours for certain institutions filing the FFIEC 031
arising out of the final eSLR amendments.
16. Publication
Not applicable.
17. Display of Expiration Date
Not applicable.
18. Exceptions to Certification
None.
B. COLLECTION OF INFORMATION EMPLOYING STATISTICAL METHODS
Not applicable.