Consolidated Report of Condition and Income (Call Report) for a Bank with Domestic and Foreign Offices - FFIEC 031

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FFIEC

Federal Financial Institutions Examination Council
Arlington, VA 22226

CALL REPORT DATE: September 30, 2025
THIRD 2025 CALL, NUMBER 313

SUPPLEMENTAL INSTRUCTIONS
September 2025 Call Report Materials
There are no new data items in the FFIEC 031, FFIEC 041, and FFIEC 051 Call Report forms and no updates
to the Call Report instructions this quarter.
The instructions for the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports for September 2025 are available
for printing and downloading from the FFIEC’s website (https://www.ffiec.gov/ffiec_report_forms.htm) and the
FDIC’s website (https://www.fdic.gov/callreports). Sample FFIEC 031, FFIEC 041, and FFIEC 051 Call Report
forms, including the cover (signature) page, for September 2025 also can be printed and downloaded from these
websites. In addition, institutions that use Call Report software generally can print paper copies of blank forms
from their software. Please ensure that the individual responsible for preparing the Call Report at your institution
has been notified about the electronic availability of the September 2025 report forms, instructions, and these
Supplemental Instructions. The locations of substantive changes to the text of the previous quarter’s
Supplemental Instructions, if any, are identified by a vertical line in the right margin.
Submission of Completed Reports
Each institution’s Call Report data must be submitted electronically to the FFIEC's Central Data Repository
(CDR) (https://cdr.ffiec.gov/cdr/) for the September 30, 2025, report date. The CDR Help Desk is available
from 9:00 a.m. until 8:00 p.m., Eastern Time, Monday through Friday, to provide assistance with user
accounts, passwords, and other CDR system-related issues. The CDR Help Desk can be reached by
telephone at (888) CDR-3111, by fax at (703) 774-3946, or by e-mail at [email protected].
Institutions are required to maintain in their files a signed and attested hard-copy record of the Call Report data
file submitted to the CDR or an electronic record if using the electronic signature option. (See the General
Instructions of the Call Report for information on the signature and record retention requirement.)
Currently, Call Report preparation software products marketed by (in alphabetical order) DBI Financial
Systems, Inc.; Fed Reporter, Inc.; FiServ, Inc.; Nasdaq Inc; Regnology; SHAZAM Core Services; and Wolters
Kluwer Financial Services meet the technical specifications for producing Call Report data files that are able to
be processed by the CDR. Contact information for these vendors is provided on the final page of these
Supplemental Instructions.
U.S. Securities and Exchange Commission (SEC) Staff Accounting Bulletin No. 122 (SAB 122)
On January 23, 2025, the SEC issued SAB 122, effective as of January 30, 2025, 1 which rescinds the
interpretive guidance included in SAB 121 on accounting for obligations to safeguard crypto-assets.
Upon application of SAB 122, an institution that has an obligation to safeguard crypto-assets for others should
determine whether to recognize a liability related to the risk of loss under such an obligation, and if so, the
measurement of such a liability, by applying the recognition and measurement requirements for liabilities
arising from contingencies in FASB ASC Subtopic 450-20, “Contingencies – Loss Contingencies,” under U.S.
GAAP.
Institutions should apply SAB 122 on a fully retrospective basis in annual periods beginning after December

1 90 FR 8492 (January 30, 2025).

15, 2024. For further guidance, institutions may refer to SAB 122.
FDIC Special Assessment
On November 16, 2023, the FDIC Board of Directors adopted a final rule to implement a special assessment
to recover the estimated loss to the Deposit Insurance Fund (DIF) associated with protecting uninsured
depositors following certain 2023 bank closures.
For Call Report purposes, each institution subject to this special assessment should account for it in
accordance with FASB ASC Subtopic 450-20. The estimated amount of the special assessment should be
accrued as a liability (Schedule RC-G, Other Liabilities, item 1.b, “Other expenses accrued and unpaid”) and
an expense (Schedule RI, Income Statement, item 7.d, “Other noninterest expense”, and Schedule RI-E,
Explanations, item 2.g, “Other noninterest expense: FDIC deposit insurance assessments”). As with all failed
bank loss estimates, the loss estimates to be recovered by the special assessment will be periodically
adjusted as FDIC as the receiver of the failed bank sells assets, satisfies liabilities, and incurs receivership
expenses. The FDIC will provide any updates on the amount and collection period for the special assessment
to banking organizations subject to the special assessment, primarily through quarterly deposit insurance
assessment invoices. If an institution had accrued its best estimate of the liability for the special assessment
and the related expense, based on the final rule, an institution should adjust its previous accrual based on
subsequent notifications from the FDIC relating to changes in the total special assessment in accordance with
FASB ASC Subtopic 450-20.
Debt Securities Transferred from Available-for-Sale to Held-to-Maturity
FASB ASC Topic 320, Investments–Debt Securities, provides relevant guidance on accounting for debt
securities. In accordance with ASC Topic 320, institutions should categorize an investment in a debt security
at acquisition as trading, available-for-sale (AFS), or held-to-maturity (HTM) and retain proper documentation
as to its classification. At each reporting date, the appropriateness of an institution’s classification of the
investments in debt securities shall be reassessed. 2 In general, the reassessment of the classification of debt
securities should align with the quarterly Call Report dates.
In accordance with FASB ASC Topic 320, any transfers of debt securities between categories are recorded on
the date of transfer. As with the initial classification of debt securities, any transfers of debt securities between
categories should be well documented. An institution’s financial records shall be maintained in such a manner
as to ensure that the Call Report is prepared in accordance with U.S. GAAP and Call Report instructions and
reflect a fair presentation of the institution’s financial condition and results of operations. Amending a
previously submitted Call Report to retroactively report a debt security in another category when such transfer
was not documented with evidence supporting the actual date of transfer is inappropriate. Institutions are
responsible for ensuring that Call Reports are accurate when initially filed for a quarterly reporting period.
For additional information, refer to FASB ASC Topic 320, the Call Report General Instructions, and the Call
Report Glossary entries for “Allowances for Credit Losses” and “Securities Activities.”
Accounting for Loan Modifications to Borrowers Experiencing Financial Difficulty
In March 2022, the FASB issued ASU 2022-02, “Financial Instruments - Credit Losses (Topic 326): Troubled
Debt Restructurings and Vintage Disclosures,” which amended ASC Topic 326, “Financial Instruments –
Credit Losses.” This guidance, effective for all institutions, eliminates the recognition and measurement
accounting guidance for Troubled Debt Restructurings (TDRs) by creditors in Subtopic 310-40, Receivables –
Troubled Debt Restructurings by Creditors, while enhancing disclosure requirements for certain loan
refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. Consistent
with the accounting for other loan modifications under ASC Section 310-20-35, Subsequent Measurement,

2 ASC paragraph 320-10-35-5.

under ASU 2022-02, an institution would evaluate whether the modification to a borrower experiencing
financial difficulty represents a new loan or a continuation of an existing loan. 3
For Call Report purposes, institutions should report loans modified since adoption of the new standard to
borrowers experiencing financial difficulty that are performing in accordance with their modified terms on
Schedule RC-C, Part I, Memorandum items 1.a. through 1.g. If a loan is not performing in accordance with its
modified terms, it should be reported on Schedule RC-N, Memorandum items 1.a through 1.g. Institutions
should use loan modifications to borrowers experiencing financial difficulty in the calculation of the 10 percent
threshold for the itemization of loan categories for Memorandum item 1.f on Schedules RC-C and RC-N.
The agencies issued a final 30-day Paperwork Reduction Act notice on July 11, 2025, 4 to specify a duration
for reporting these loans consistent with certain GAAP disclosures. Institutions may implement this reporting
standard as of the September 30, 2025, report date, but are required to implement it as of the December 31,
2025, report date.
For additional information on ASU 2022-02, institutions should refer to the FASB’s website at: Accounting
Standards Updates Issued (fasb.org) which includes a link to the accounting standard update.
Amending Previously Submitted Report Data
Should your institution find that it needs to revise previously submitted Call Report data, please make the
appropriate changes to the data, ensure that the revised data passes the FFIEC-published validation criteria,
and submit the revised data file to the CDR using the same processes as the original filing. For technical
assistance with the submission of amendments to the CDR, please contact the CDR Help Desk by telephone
at (888) CDR-3111, by fax at (703) 774-3946, or by e-mail at [email protected].
Call Report Software Vendors
Information on Call Report preparation software products is available from:
Nasdaq Inc.
151 West 42nd Street New York,
New York 10036
Telephone: (212) 401-8700
https://www.nasdaq.com

DBI Financial Systems, Inc.
P.O. Box 14027
Bradenton, Florida 34280
Telephone: (800) 774-3279
http://www.e-dbi.com

Fed Reporter, Inc.
28118 Agoura Road, Suite 202
Agoura Hills, California 91301
Telephone: (888) 972-3772
http://www.fedreporter.net

FiServ, Inc.
1345 Old Cheney Road
Lincoln, Nebraska 68512
Telephone: (402) 423-2682
http://www.fiserv.com

SHAZAM Core Services
6700 Pioneer Parkway
Johnston, Iowa 50131
Telephone: (888) 262-3348
http://www.shazam.net

Regnology Solutions US Inc.
112 W. 34th Street,
17th and 18th Floors,
New York, New York 10120
Telephone: (973) 699-5655
http://www.regnology.net

Wolters Kluwer Financial Services
28 Liberty Street,
42nd Floor
New York, New York 10005
Telephone: (800) 261-3111
OneSumX for Finance, Risk and
Regulatory Reporting Solution |
Wolters Kluwer

3 88 FR 66933 (September 28, 2023).
4 90 FR 31111 (July 11, 2025).