Reports of Condition and Income (Interagency Call Report)

Forms and Documents

Document	Type	Status	Availability
Form FFIEC 031 FFIEC 031	Form	Modified	Repair queued
Form FFIEC 051 FFIEC 051	Form	Modified	Repair queued
Form FFIEC 041 FFIEC 041	Form	Modified	Repair queued
1557-0081 Supporting Statement Final Submitted to OMB.docx	Supporting Statement A	Uploaded 2025-07-24	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
41239	FFIEC 031	Form	Modified
249743	FFIEC 051	Form	Modified
249742	FFIEC 041	Form	Modified

ICR Details

OMB Control No: 1557-0081	ICR Reference No: 202507-1557-005
Status: Received in OIRA	Previous ICR Reference No: 202405-1557-008
Agency/Subagency: TREAS/OCC	Agency Tracking No:
Title: Reports of Condition and Income (Interagency Call Report)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 07/24/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2027
Responses	3,936	4,016
Time Burden (Hours)	162,972	166,312
Cost Burden (Dollars)	0	0

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Abstract: The OCC, the Board, and the FDIC require the information collected on the Call Reports to fulfill their statutory obligation to supervise national banks and Federal savings associations. These institutions are required to file detailed schedules of assets, liabilities, and capital accounts in the form of a condition report and summary statement as well as detailed schedules of operating income and expense, sources and disposition of income, and changes in equity capital. The agencies, each of which is submitting a separate request, hereby requests approval from the Office of Management and Budget (OMB) pursuant to the Paperwork Reduction Act for a proposal to extend for three years, with revisions, the Consolidated Reports of Condition and Income (Call Report). These reports are currently approved collections of information. On September 28, 2023, 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 the Consolidated Reports of Condition and Income (Call Report) (FFIEC 031, FFIEC 041, and FFIEC 051). The notice proposed revisions to the Call Report that relate to the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2022–02, “Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (ASU 2022–02); reporting of past due loans; and reporting of internet website addresses of depository institution trade names. The agencies finalized all of the proposed revisions, except for the change related to how long past due loans needed to be reported for. The agencies deferred action on this item pending additional review of the comments. The agencies are now proceeding with finalizing this last item from the September 2023 notice.

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Authorizing Statute(s): US Code: 12 USC 181 Name of Law: The National Bank Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 66933	09/28/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 31111	07/11/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
FFIEC 031	FFIEC 031	Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices- FFIEC 031
FFIEC 041	FFIEC 041	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only—FFIEC 041
FFIEC 051	FFIEC 051	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and Total Assets Less than $5 Billion—FFIEC 051

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	3,936	4,016	0	-80	0	0
Annual Time Burden (Hours)	162,972	166,312	0	-3,340	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: There is no change in burden associated with the finalization of the reporting instructions on past due loans. The decrease of 3,313 burden hours, from 166,303 hours to 162,990 hours, is due solely to a reduction in the number of respondents. The number of banks filing the Call Report decreased from 1,004 institutions to 984 institutions.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 07/24/2025

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