Reports of Condition and Income (Interagency Call Report)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form FFIEC 031 Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices- FFIEC 031	Form	Modified	Available
Form FFIEC 051 Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and Total Assets Less than $5 Billion—FFIEC 051	Form	Modified	Available
Form FFIEC 041 Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only-FFIEC 041	Form	Modified	Available
1557-0081 Call Report 21st Century ROAD to Housing Act Revisions Emergency Filing Submitted.docx	Supporting Statement A	Uploaded 2026-09-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
41239	FFIEC 031	Form	Modified	Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices- FFIEC 031
41239	FFIEC 031	Other-Supplemental Instructions	Modified
249743	FFIEC 051	Form	Modified	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and Total Assets Less than $5 Billion—FFIEC 051
249743	FFIEC 051	Other-Supplemental Instructions	Modified
249742	FFIEC 041	Form	Modified	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only-FFIEC 041
249742	FFIEC 041	Other-Supplemental Instructions	Modified

ICR Details

OMB Control No: 1557-0081	ICR Reference No: 202609-1557-002
Status: Received in OIRA	Previous ICR Reference No: 202512-1557-003
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: Emergency	Approval Requested By: 09/25/2026
Date Submitted to OIRA: 09/15/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	6 Months From Approved	02/28/2029
Responses	3,736	3,884
Time Burden (Hours)	154,590	160,376
Cost Burden (Dollars)	0	0

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Abstract: Institutions submit Call Report data to the agencies each quarter for the agencies’ use in monitoring the condition, performance, and risk profile of individual institutions and the industry as a whole. Call Report data provide the most current statistical data available for evaluating institutions’ corporate applications, identifying areas of focus for on-site and off-site examinations, and for monetary and other public policy purposes. The agencies also use Call Report data in evaluating interstate merger and acquisition applications to determine, as required by law, whether the resulting institution would control more than ten percent of the total amount of deposits of insured depository institutions in the United States. Call Report data are also used to calculate institutions’ deposit insurance and Financing Corporation assessments and national banks’ and Federal savings associations’ semiannual assessment fees.

Emergency Justfication: The Office of the Comptroller of the Currency (OCC) requests approval from the Office of Management and Budget (OMB) to revise the Federal Financial Institutions Examination Council (FFIEC) Consolidated Reports of Condition and Income (Call Reports) (FFIEC 031, FFIEC 041, and FFIEC 051) under the emergency clearance provisions of OMB’s regulations. These reports are filed on a quarterly basis by national banks and Federal savings associations. The revisions to the Call Reports that are the subject of this request are a result of the 21st Century ROAD to Housing Act (Pub. L. No. 119-101, 140 Stat. 846 (July 11, 2026)). The Federal Deposit Insurance Corporation (FDIC) and the Board of Governors of the Federal Reserve System (Board) have also submitted substantively identical requests for OMB review to request this information from banks under their supervision. The OCC has determined that (1) the collection of information within the scope of this request is needed prior to the expiration of time periods established under 5 C.F.R. § 1320.12; (2) this collection of information is essential to the mission of the OCC; and (3) the OCC cannot reasonably comply with the normal clearance procedures because an unanticipated event has occurred and the use of normal clearance procedures is reasonably likely to prevent or disrupt the collection of information. The OCC requires the information collected on the Call Reports to fulfill its 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 OCC, Board, and FDIC propose to revise the Call Reports submitted on or after September 30, 2026, by: (1) revising the instructions for Schedule RC-E, Memorandum item 1.b, “Total brokered deposits,” and Schedule RC-O, item 9, “Brokered reciprocal deposits,” to conform to the statutory and regulatory definition of brokered reciprocal deposit; and (2) establishing a new confidentiality exception for the amounts reported in Schedule RC-O, items 9 and 9.a. For OCC-supervised institutions, the current annual burden for the Call Reports will not materially change.

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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

Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

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

table that charts list 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	3,736	3,884	0	-148	0	0
Annual Time Burden (Hours)	154,590	160,376	0	-5,786	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: Changing Regulations

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

Burden Reduction Due to: Changing Regulations

Short Statement: The decrease in burden of 5,787 hours from 160,376 hours to 154,589 hours is due to the reduction of OCC-supervised institutions filing the Call Report. The number of OCC supervised filers decreased from 971 to 934.

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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: 09/15/2026

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