Consolidated Reports of
Condition and Income (Call Report)
Revision of a currently approved collection
No
Regular
07/18/2025
Requested
Previously Approved
36 Months From Approved
06/30/2027
11,300
11,716
442,590
461,990
0
0
Insured financial institutions must
provide quarterly reports of condition and income (Call Reports) to
the appropriate regulatory agency for supervisory, surveillance,
regulatory, research, insurance assessment and informational
purposes. 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 FRB, as appropriate.
FDIC-supervised institutions, i.e., insured state nonmember banks
and state savings associations, submit these reports to the FDIC.
The FDIC uses the quarterly Call Reports to monitor the condition
and performance of individual institutions and the industry as a
whole. 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 focus for both on-site and off-site examinations;
calculating all insured institutions' deposit insurance and
Financing Corporation assessments; and other public purposes.
Within the Call Report information collection system as it is
proposed to be revised, separate report forms apply to institutions
that have domestic and foreign offices (FFIEC 031) and to
institutions with domestic offices only (FFIEC 041 and, for those
with total assets less than $5 billion, FFIEC 051).
US Code:
12
USC 1817(a) Name of Law: Federal Deposit Insurance Act
The agencies determined that
consistency with the GAAP financial statement disclosure
requirements under ASU 2022-02 would provide sufficient supervisory
data on loan modifications due to the debtor’s financial
difficulty. Therefore, the agencies will revise the Call Report
instructions to indicate that institutions should only report those
loans that have been modified in the previous 12 months consistent
with FASB ASC paragraph 310-10-50-42.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.
Form FFIEC 051 Consolidated Report of Condition and Income (Call Report) for Bank with Domestic Offices Only and Total Assets Less than $5 Billion - FFIEC 051
SPST 0052 Call Report Revisions July 2025.docx
FR2 0052 - Call Report Revisions Loan Mods 90 FR 31111 (Jul 11 2025).pdf
Consolidated Report of Condition and Income (Call Report) for Bank with Domestic Offices Only and Total Assets Less than $5 Billion - FFIEC 051