FFIEC 051 FFIEC 051 Revisions CECL HVCRE and Reciprocal Deposits

Consolidated Reports of Condition and Income (Call Report)

FFIEC 051 Proposed CECL Revisions

Consolidated Reports of Condition and Income (Call Report)

OMB: 3064-0052

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 3064-0052 can be found here:
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FFIEC 051
Draft Reporting Form for Call Report Revisions
Effective March 31, 2019

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This draft reporting form reflects revisions͕ ǁŚŝĐŚ ĂƌĞ ƐƵďũĞĐƚ ƚŽ ĐŚĂŶŐĞ͕
addressing the revised accounting for credit losses under the Financial
Accounting Standards Board’s Accounting Standards Update No. 2016-13,
“Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses
on Financial Instruments” to the FFIEC 051 Call Report, proposed to take effect
March 31, 2019, as described in the federal banking agencies’ final Paperwork
Reduction Act Federal Register notice published on February 14, 2019.
These proposed Call Report revisions are annotated in red font in the draft
reporting form.

Draft as of February 15, 2019

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File Type application/pdf
File Title Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and with Total Assets less than $1 Billion—‍F
Subject Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and with Total Assets less than $1 Billion—‍F
Author Federal Reserve Board
File Modified 2019-02-15
File Created 2018-12-27
File Type	application/pdf
File Title	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and with Total Assets less than $1 Billion—‍F
Subject	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and with Total Assets less than $1 Billion—‍F
Author	Federal Reserve Board
File Modified	2019-02-15
File Created	2018-12-27