Reports of Condition and Income (Interagency Call Report)
Revision of a currently approved collection
No
Regular
Approved without change
09/15/2025
07/24/2025
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
09/30/2028
36 Months From Approved
06/30/2027
3,936
0
4,016
162,972
0
166,312
0
0
0
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 Boardâs (FASB) Accounting Standards Update (ASU) 2022â02, âFinancial InstrumentsâCredit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (ASU 2022â02); 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.
US Code:
12 USC 181
Name of Law: The National Bank Act
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.
$0
No
No
No
No
No
No
No
Kevin korzeniewski 202 874-4628
Reginfo record details
No
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.
FFIEC 031